HomeMy WebLinkAbout2007-01-04 Info Packet
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CITY OF IOWA CITY
www.icgov.org
CITY COUNCIL INFORMATION PACKET
January 4, 2007
JANUARY 8 SPECIAL WORK SESSION ITEMS
IP1 City Council Meetings and Work Session Agendas
IP2 Memorandum from the Director of PCD: Affordable Housing Market Analysis RFP
MISCELLANEOUS
IP3 Memorandum from the City Manager: Housing Programs
IP4 Memorandum from the City Manager: 2006
IPS Joint Meeting with Area Governments, School Board of Directors, and the Johnson
County Board of Supervisors, January 10, 2007 - Iowa City Public Library [See revised
submitted 1/5/07]
IP6 E-mail from Nick Nassif to the Parking Manager: Merchant Parking Problem
IP7 Letter from Sharon Shapcott: Leaf Removal Program
IPS E-mail from Donald Baxter to Chief Hargadine: Speeding on Madison Street
IP9 Building Permit Information - December 2006
IP10 E-mail from Douglas Elliott: Johnson/Linn County Public Leadership Group meeting
January 25, 2007
Comprehensive Annual Finance Report (CAFR) [Distributed at 1/4/07 Budget Work
Session]
Article from New York Times: "Design for Everyone, Disabled or Not" [Submitted at 1/8
Work Session by Council Member Correia.
PRELIMINARY/DRAFT MINUTES
IP11 Board of Appeals: December 4, 2006
IP12 Board of Adjustments: December 13, 2006
IP13 Airport Commission: December 14, 2006
IP14 Police Citizens Review Board: December 18, 2006
IP15 Economic Development Committee: December 12, 2006
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CITY OF IOWA CITY
www.icgov.org
CITY COUNCIL INFORMATION PACKET
January 4, 2007
JANUARY 8 SPECIAL WORK SESSION ITEMS
IP1 ncil Meetings and Work Session Agendas
I
IP2 from the Director of PCD: Affordable Ho sing Market Analysis RFP
IP3 Memorandum from tH
unty Public Leadership Group meeting
IP4 2006
IPS Joint Meeting with Area vernments, Scho I Board of Directors, and the Johnson
County Board of Supervisor January 10, 20 -Iowa City Public Library
IP6 Merchant Parking Problem
IP7 Letter from Sharon Shapcott: Leaf R
IPS E-mail from Donald Baxter to Chief Harg i e: Speeding on Madison Street
IP9 Building Permit Information - Decembe
IP10 E-mail from Douglas
January 25, 2007
INUTES
IP11 Board of Appeals: December 4, 20 6
IP12 Board of Adjustments: Decemb r 13, 2006
IP13 Airport Commission: Decemb r 14, 2006
IP14 Police Citizens Review Boar: December 18, 2006
IP15 Economic Development C mittee: December 12, 2006
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CiTY OF IOWA CiTY
City Council Meeting Schedule and
Work Session Agendas
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January 3, 2007
www.icgov.org
. MONDAY, JANUARY 8
4:30p Special Council Work Session
. Planning and Zoning Items
. Housing Market Analysis - Request for Proposal
No . Council Appointments
Dinner . Highway 6 Gilbert Street [reference agenda item #17]
. Agenda Items
Council Time
. Schedule of Pending Discussion Items
. Future Meeting Schedule
Emma J. Harvat Hall
. TUESDAY, JANUARY 9
7:00p Special Formal Council Meeting
Emma J. Harvat Hall
. WEDNESDAY, JANUARY 10 Iowa City Public Library
4:00p Joint Meeting - Area Governments, School Board of
Directors, and the Johnson County Board of Supervisors
TENTATIVE FUTURE MEETINGS AND AGENDAS I
. MONDAY, JANUARY 15 EmmaJ. HarvatHall
Martin Luther King Day - Offices Closed
. TUESDAY, JANUARY 16
8:00a-5:00p Special CIP Budget Work Session
Emma J. Harvat Hall
. MONDAY, JANUARY 22
6:30p Special Council Work Session
Emma J. Harvat Hall
. TUESDAY, JANUARY 23
7:00p Special Formal Council Meeting
Emma J. Harvat Hall
. MONDAY, JANUARY 29
6:30p Special Budget Work Session
Emma J. Harvat Hall
. TUESDAY, JANUARY 30
7:00p Special Budget Work Session
Emma J. Harval Hall
. MONDAY, FEBRUARY 5
6:30p City Conference Board Meeting
Council Work Session
. TUESDAY, FEBRUARY 6
7:00p Formal Council Meeting
Emma J. Harval Hall
Emma J. Harvat Hall
. TUESDAY, FEBRUARY 20
6:30p City Conference Board Meeting
7:00p Special Budget Work Session
Emma J. Harvat Hall
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CITY OF IOWA CITY
MEMORANDUM
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From:
January 3, 2007
City Council
Karin Franklin, Director, P
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Date:
To:
Re: Affordable Housing Market Analysis RFP
Attached is the Request for Proposals (RFP) for an Affordable Housing Market Analysis. With
the Council's informal approval at the work session on Jan. 8th, this RFP will be sent to the
consultants on the enclosed list on January 10th for submittal by February 16, 2007.
This RFP is the outcome of the discussion of inclusionary housing that took place at the
Council's work session of October 16, 2006. A memo summarizing that discussion is also
enclosed in this packet. The RFP has been reviewed by members of the Housing Alliance and
their individual and collective comments have been incorporated.
Cc City Manager
Jeff Davidson, Exec. Director, JCCOG
Housing Alliance members
DATE:
January 8, 2007
REQUEST FOR PROPOSAL:
Consultant Services for an Affordable Housinll Market
Analvsis
(Greater Iowa City metropolitan area. Johnson County. IAI
PLEASE TAKE NOTE: THIS DOCUMENT CONSTITUTES A REQUEST FOR PROPOSALS, AND IS THUS
A SOLICITATION FOR RESPONSES. CONVERSELY, THIS REQUEST FOR PROPOSAL IS NOT A BID
AND IS NOT GOVERNED BY STATE OR FEDERAL BIDDING REQUIREMENTS.
MOREOVER, ANY ACCEPTANCE OF A PROPOSAL SHALL NOT RESULT IN A BINDING CONTRACT
BETWEEN THE CITY AND THE PROPOSER, BUT INSTEAD WILL SIMPL Y ENABLE NEGOTIATIONS TO
TAKE PLACE WHICH MAY EVENTUALLY RESULT IN A MORE DETAILED AND REFINED
CONSUL TANT AGREEMENT OR CONTRACT BETWEEN THE PROPOSER AND THE CITY.
NOTICE TO PROPOSERS:
Sealed proposals will be received at the Office of the City Clerk, 410 E.
Washington Street, Iowa City, Iowa until the time and date specified below
for:
Consultant Services for an Affordable Housing Market Analysis (Greater Iowa City metropolitan area,
Johnson Co., IA)
Proposals must be made to the City as to how the Proposer intends to provide consultant services more
specifically defined herein. The City retains the right to reject proposals as non-responsive, to ask for
clarification, to enter into negotiation to discuss cost, scope of work, procedures, and final work product, all
prior to the execution of a formal consultant agreement.
PROPOSALS DUE: 5:00 p.m. CST, February 16, 2007
ADDRESS PROPOSALS TO: Attention of the Director of Planning, Office of the City Clerk, 410 East
Washington Street, Iowa City, IA 52240, on or before the time and date speCified above. Proposals shall be
sealed and clearly marked on the front with reference to the specific project. FAX and email proposals will
not be accepted.
QUESTIONS: Questions regarding this Request for Proposal shall be directed to:
Karin Franklin, Director
Department of Planning and Community Dev.
410 East Washington Street
Iowa City, IA 52240 OR
PH. (319) 356-5232
FAX: (319) 356-5217
Email: karin- franklin@iowa-city.org
Steve Long, Coordinator
Community Development Division
same address as director
PH (319) 356-5250
FAX: (319) 356-5217
Email: stephen-long@iowa-city.org
The City is not responsible for any information or clarification given by other representatives.
INDEX
Section I Background Information
Section II Objectives
Section III Scope of Work
Section IV Schedule
Section V Proposal Contents
Section VI Proposal Requirements
Section VII Selection Criteria
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Request for Proposal
Consultant Services for an Affordable Housing Market Analysis
(Greater Iowa City metropolitan area, Johnson County, Iowa)
SECTION I
BACKGROUND INFORMATION
The metropolitan area of Iowa City, Coralville, University Heights, North Liberty and Tiffin in southeast Iowa
includes a population of approximately 85,000 people. Iowa City is the oldest and largest city within the
metropolitan area. It was founded in 1858 and had a reported population of 63,027 in the 2000 Census.
These communities have experienced varying rates of growth since 2000 spanning from 2% to 14%. During
this period housing construction has been active with an average of 1,155 units built per year. The majority
of the units have been constructed in Iowa City and North Liberty. Between 2000 and 2006, the median
price of housing in Iowa City increased 45%, from $130,000 to $188,000.
Although the housing market seems to have softened some in the last year, there is continued concern that
households are cost burdened in housing (more than 30% of income is spent on housing costs) or that
people do not have access to housing. This concern spans the income groups of the very poor to those
people at 80% to 110% of median income. It is recognized that a household's inability to access housing is
a social as well as an economic issue for the community. Households that are homeless or housing cost
burdened may have instability in their housing situation which has an impact on the stability of families, on
children's performance in schooi, and on the social welfare costs of the community. Inability to find
adequate housing also impacts the economy of the area by discouraging entry level workers from being able
to live where they work. The lack of workers may be a disincentive to employers choosing this area as one
in which to do business.
Housing issues and concerns have been raised by the school district, public officials, local business owners,
employers, citizens, human service organizations, and others. The intent of this market analysis is to help
the City, and its partners, document housing needs as background for determining appropriate expenditure
of local housing funds as well as Federal CDBG and HOME dollars, and to support any regulatory measures
that may become part of public policy.
SECTION II
OBJECTIVES
To document the need for affordable housing units for income groups up to and inciuding 110% of median
income; to analyze the existing housing market and its ability to meet that need; to project future housing
needs; and to suggest public policy approaches and implementation strategies to provide housing
opportunities for the targeted income levels.
SECTION III
SCOPE OF WORK
The consultant shall work with the City, and its partners, to develop a concise, useable Affordable Housing
Market Analysis that will benefit the metropolitan area in developing housing policies and practices and can
be used by the City of Iowa City in decision-making regarding the expenditure of funds for housing projects
and/or the adoption of regulatory measures for the provision of affordable housing. Tasks for the consultant
will include:
1. Data collection including, at a minimum:
. number of households within the following income groups:
I. less than or equal to 30% median income;
il. 31-50% median income;
ill. 51-80% median income;
iv. 81-110% median income;
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. number of cost burdened households within these income strata (cost burdened =
expending more than 30% of income on rent or mortgage, taxes, insurance, and utilities);
. to the extent possible, household data should be broken down into demographic categories
such as elderly, people with disabilities, working families, and students; and
. housing units currently available by price, type (single-family detached including
manufactured homes, zero lot line, or multi-family), and location (by city and area of city).
2. Data collected shall be for the metropolitan area defined as Iowa City, University Heights, Coralville,
Tiffin, and North Liberty such that the data can be used by the individual communities or aggregated.
3. An analysis of the unmet need for affordable units by income strata and demographic grouping.
4. A 5-year projection of housing needs for these groups.
5. An analysis of the factors which are barriers to households accessing affordable units by income
strata and demographic grouping.
6. The impact of local transportation costs and commute times should be considered in the analysis.
7. Submission of a report including the findings of tasks 1-6 and proposals for the elimination or
mitigation of each of the barriers identified.
8. Presentation of findings and proposals in a public discussion forum.
The consultant will be expected to confer with various stakeholders in this issue including effected
households in the various income strata, housing providers, major employers, public officials, and local
interest groups to gain their expertise and insights prior to developing proposals for Task #7.
SECTION IV SCHEDULE
Completion of the Affordable Housing Market Analysis and submission of the report is anticipated within 120
days of execution of a formal Consultant Agreement. After final review of the report by City staff and
compietion of any necessary revisions, the presentation of the findings in a public discussion forum would
occur within 60 days of submission of the initial report.
The following is an anticipated schedule for consultant selection and conducting the work. The City reserves
the right to modify any part of this schedule. Each proposal shall remain open for a period of 90 days from
the date of receipt.
. Solicitation issued
. Proposals due
. Contract awarded
. Contract period
January 10, 2007
February 16, 2007
March 6, 2007
March 6,2007- September 7,2007
SECTION V PROPOSAL CONTENTS
General Instructions
1. Each firm is requested to submit ten (10) copies of its proposal in typewritten form and seaied in an
envelope addressed to: Office of the City Clerk, 410 E. Washington Street, Iowa City, IA 52240
ATTN: Director of Planning.
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2. Modifications to a firm's proposal shall be enclosed in sealed envelopes and addressed to the office
noted above. Modifications must meet the same deadline as the originai proposal.
3. FAX or electronic based offers will not be considered in response to this RFP.
4. Be concise. Proposal should be limited to a maximum of 20 pages.
The proposal package shall contain, at a minimum, the items listed below. Proposers are urged to be as
thorough and complete as possible, while not exceeding the 20-page maximum for proposals.
1. Identification of Proposer-- Identify the Proposer, Propose~s mailing address, telephone number, fax,
email address and contact person who can answer questions concerning the proposal.
2. Previous Firm and Proiect Team Experience-- The Project Team for this Project should be identified.
The Proposer should describe in as much detail as possible recent experience in completing similar
housing market analyses completed by the firm and by the individuals who would be assigned to this
project Include a list with: the client's name, the name and telephone number of a person associated
with the project who may be contacted for a reference, the year the project was completed and the
individual from the Proposer's team who was responsible for the project.
3. Subconsultants- If your proposal includes the use of subconsultants or is a joint-venture proposal,
please identify all consultants and their responsibility and qualifications as outlined in 1, 2, and 3 above.
4. Work Plan-- A work plan showing how your firm would complete the Affordable Housing Market Analysis
with tasks and timeframes accomplishing the Scope of Work requested in this RFP.
5. Budllet-- Provide a detailed estimate of costs and fees for services to complete the work requested and
a proposed payment schedule if other than payment in full upon conclusion of work.
6. Miscellaneous Information- Any additional information regarding your firm's experience and
capabilities that you feel would be important to the success of this project.
SECTION VI PROPOSAL REQUIREMENTS
1. Each proposer shall examine the Request for Proposal document and determine the adequacy of all
statements. Any inquires, suggestions or requests concerning interpretation, clarification, or need for
additional information pertaining to the RFP shall be made through the Director of Planning or the
Community Development Coordinator for the City of Iowa City as noted on the cover page of this
RFP. The City shall not be responsible for oral interpretations given by any other City employees,
representatives or others. Prior to acceptance of a Proposal by the City, the issuance of a written
addendum is the only official method whereby interpretation, clarification or additional information
may be given. If addenda are issued to this Request for Proposal, the City will attempt to notify all
prospective proposers who have secured same. However, it shall be the responsibility of each
proposer, prior to submitting a proposal, to contact the City to determine if addenda were issued.
Once a Proposal is accepted by the City, the City is free to enter into negotiations concerning the
broad outlines of this Proposal, in order to try and reach an agreement on what more precisely, the
Proposer and the City intend to accomplish by way of the consulting services.
2. Ten (10) copies of the proposal shall be submitted.
3. The proposal shall include a proposed time schedule for the activity.
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4. The proposal shall include a cost estimate separated into individual budget elements.
5. All expenses for making proposals are to be borne by the proposer.
6. Any proposal may be withdrawn up until the date and time set for receiving proposals. Any proposal
not so withdrawn shall, upon opening, constitute an irrevocable offer for a period of 90 {ninety}
calendar days to provide the City of Iowa City the services set forth.
7. Proposer understands that the City's acceptance of a Proposal only enables the City and the
Proposer to negotiate a formal Consultant Agreement satisfactory to both parties.
8. Because this endeavor is being funded, in part, from the City's CDBG Program, the consultant will
enter into a written agreement with the City using the City's HUD approved contract to ensure
stipulation of, and compliance with, all Federally required provisions.
SECTION VII SELECTION CRITERIA
The City will evaluate each firm in accordance with the following criteria to determine the firm that it feels is
best suited to meet the needs of this project. Response to this RFP should include information deemed
pertinent to each and all of said criteria. During the evaluation process, the City reserves the right to request
additional written information to assist in the evaluation of proposals.
1. Qualifications
. The firms previous work experience with, and success in, projects of similar scope and purpose.
. The qualifications of key personnel who will be assigned to the project.
2. Timelv Completion of the Proiect
. The consultant's current workload and its ability to complete the project in a timely manner
according to the anticipated schedule specified.
3. Proiect Overview and Work Plan
. The firm's overall approach to how it would complete this project in an efficient and effective
manner.
. The firm's understanding of the project including identification of major issues or problems which
it may perceive at this time concerning the project.
4. Cost of Service
. The reasonableness of the budget proposed by the firm.
5. Quality and Thoroullhness of Proposal
. Completeness of the proposal submitted.
. Any additional information formally requested by the City will be inciuded in this criterion.
6. Unillue Services or Qualifications
. Any special capabilities a firm has which would significantly contribute to the success of this
project.
ppddir/consultsrv - mktanalysis.doc
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CITY OF IOWA CITY
MEMORANDUM
From:
October 18, 2006
City Council
Karin Franklin, Director, P
Inclusionary Housing Discussion
Date:
To:
Re:
This memo is to confirm the Council's direction regarding inclusionary housing efforts. At the
work session October 16th, a majority of the City Council agreed with the goals of increasing the
supply of affordable units and dispersing those units throughout the community. Three
members felt the additional information to be made available through a proposed study to
substantiate and define the need for affordable units was necessary prior to concurring with
these goals.
The staff was directed to proceed to engage a consultant to document the need for affordable
housing units for income groups up to and including 120% of median income. This
documentation will include data from the metro area broken down by city and will cover a study
of the following:
. development patterns in terms of frequency and size of projects,
. numbers of households within the income groups noted,
. numbers of cost burdened households within these income strata (cost burdened being
defined as expending more than 30% of income on housing rent or mortgage, taxes,
insurance, and utilities,
. units available by price, and
. an analysis of the unmet need for affordable units by income strata.
The metro area is defined as Iowa City, University Heights, Coralville, North Liberty and Tiffin.
A more detailed study outline to be incorporated in a Request for Proposal (RFP) will be
prepared by the staff and made available to the Housing Alliance for comment. The next item
the Council will see regarding this issue will be an authorization of the RFP prior to its mailing to
prospective consultants and general publication.
Council generally expressed a desire to explore this topic with other governmental entities in the
area but agreed not to delay research on affordability questions. An item has been placed on
the agenda for the JCCOG Urbanized Area Policy Board for the Oct. 25th meeting. An item can
also be placed on the agenda of the next quarterly joint governments meeting on January 10.
Cc City Manager
~ff Davidson
!/Housing Alliance
Affordable Housina Market Analvsis RFP Consultant MailinQ List
Marty Shukert
RDG-Crouse, Gardner, Shukert
900 Farnam on the Mall
Suite 100
Omaha. NE 68102
Danter Company
363 East Town Street
Columbus, OH 43215
Novogradac
7227 Metcalf Ave.
Overland Park, KS 66204
Tim Williams
Vogt, Williams & Bowen
869 W. Goodale Boulevard
Columbus, OH 43212
Jim Holtz
MSA Professional Services
1605 Associates Drive
Suite 102
Dubuque, IA 52002
Kelly Deutmeyer
East Central Intergovernmental Association
3999 Pennsylvania St.
Suite 200
Dubuque, IA 52002
Real Property Research
Savage Mill
Box 2018
8600 Foundry Road
Savage, MD 20763
S. B. Friedman & Co.
221 N. LaSalle St.
Suite 820
Chicago, IL 60601
Jan. 2007
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Frandson, Knapp
Financial Center, Suite 1801
6th & Walnut
Des Moines, IA 50309
Leland Consulting Group
Real Estate Strategists
694 South Gaylord Street
Denver, CO 80209
Kelly Murdock
Community Research Services, L.L.C.
2380 Science Parkway
Okemos, MI 48864
Bob Lefenfeld
Real Property Research Group
1.0400 Little Patuxent Parkway, Suite 450
Columbia, MD 21.044
Clarion
75 E. Wacker Drive
Suite 1. 600
Chicago, IL 60601.
Hunter Interests, Inc.
1.21. Main Street
Annapolis, MD 21401
Maxfield Research, Inc.
430 First Avenue
Suite 620
Minneapolis, MN 55401.
Basile Baumann Prost & Assoc.
177 Defense Highway
Suite 1. 0
Annapolis, MD 21401.
Hanna Keelan Associates, P.C.
3275 Holdrege Street
P.O. Box 30552
Lincoln, NE 68503-0552
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Abeles Phillips Preiss & Shapiro, Inc.
434 Sixth Avenue
New York, NY 10011
Bolan Smart Associates, Inc.
1717 Pennsylvania Ave. NW
Washington, DC 20006
Melanphy & Associates, Inc.
8623 West Bryn Mawr Avenue
Chicago, IL 60631-3514
Solin and Associates, Inc.
901 Douglas Avenue
Suite 207
Allamonte Springs, FL 32714
Steven Dahl
2666-300 40Th Street
Jewell,IA 50130
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CITY OF IOWA CITy(3;J
MEMORANDUM
Date:
January 2, 2007
To:
City Council
From:
City Manager
Re:
Housing Programs
Recognizing that a free market for housing is often not a fair market for low and moderate
income residents, the City sponsors or participates in housing support programs and policies.
These programs and policies are directed at individuals and families of low and moderate
income who often are the elderly and people with disabilities. Through City initiative a variety of
policies attempt to balance the market process. This is achieved through City housing support
programs as well as community-based non-profit housing developers who invest and assist in
providing affordability in housing to our most vulnerable citizens.
The quantity, quality and diversity of our local housing stock are essential to the vibrancy and
stability of our neighborhoods. Rehabilitation of the existing housing stock allows seniors to
remain in their homes in neighborhoods they know and prevents the deterioration of modest
homes. Rehabilitation of homes in our community is not only an investment in the single home,
but an investment in the neighborhood. Homebuyer assistance allows first-time homebuyers to
acquire a home in our community, and rent assistance allows those with little means to live in
decent, safe and stable homes. Additionally, a housing policy helps support economic
development activities by increasing work force housing, creating and/or sustaining construction
and industry-related jobs, and lowers monthly housing costs where the savings is reinvested in
the local economy.
Attached is a list of housing programs you will find familiar. Clearly you can see the extent and
diversity of these housing programs. Many of these were only just recently discussed by our
Scattered Site Housing Task Force. Many will be reviewed as part of the proposed Housing
Market Analysis Study. Following that study, it would seem that in this era of limited resources
as a matter of policy we would want to assign our limited resources to our most effective
programs and policies.
In creating a City housing policy we need to understand the market. The process to hire a
consultant to analyze the housing market of the Iowa City metropolitan area can begin on
January 10, 2007 with the release of the Request for Proposals. The contract will be awarded
on March 6, 2007 and we hope to have the report completed by September 7, 2007. The
consultant will document the need for affordable housing units for income groups up to and
including 110% of median income, analyze the existing housing market and its ability to meet
that need, project future needs and suggest public policy approaches and implementation
strategies to provide housing opportunities for the targeted income levels.
It is my suggestion that as soon as the report has been completed we plan a meeting of the City
Council where the staff can walk through each of the current housing programs, explaining the
amount of monies invested and other measurable factors. This will allow the Council to consider
its policy options. The Housing Market Study will then have a foundation in current Council
policy and I believe make the review of options easier to conduct.
January 2, 2007
Page 2
Upon a review of these various programs and policies we can determine which programs should
receive additional support from our community. We can also identify ways to address the issue
on a regional level and encourage other communities to participate in shared outcomes.
It was difficult at the time of the preparation of the proposed FY08 budget to find a "spot" in our
budget document, in that this issue is both operational as well as capital. and much policy must
yet be decided. It is because of this that I chose to present this issue to you under separate
memorandum. Our operational funds remain scarce. However, we do have comfortable financial
margins in our capital funds if the Council were to decide on their use to address a housing
policy.
Attachment
mgr/memiHousingmarkeI.12.5.06.doc
~~
Affordable Housing Funds/Programs Administered by the City of Iowa City
CDBG funds (Community Development Div)
Land acquisition (vacant lots for Habitat, Housing Fellowship, Shelter House)
Building acquisition (Crisis Center, Salvation Army, existing housing acquired by Housing Fellowship)
Housing rehabilitation (accessibility, exterior repair, mobile home repair & emergencies)
Operational funds for housing service providers (Shelter House, MECCA, Elder Services)
Rental deposit assistance (emergency rental or security deposit by Shelter House)
Downpayment assistance for homeownership
HOME funds (Community Development Div)
Land acquisition (vacant lots for Habitat, Housing Fellowship, Burns & Burns)
Housing Acquisition (HACAP transitional units, Successful Living, Housing Fellowship)
New construction (Burns & Burns, MECCA, Housing Fellowship, Regency Heights)
Housing rehabilitation (comprehensive rehab for owner-occupied housing)
Tenant Based Rental Assistance (TBRA)
TARP Program - GO Bond (Community Development Div)
Owner-occupied housing rehabilitation m income 81% to 110% of area median
Iowa City Housing Authority
Public Housing
Housing Choice Voucher Program
Affordable Dream Homeownership Program
Section 8 Homeownership Program
Tenant-to-Ownership Program
ROSS Grant
Family Self-Sufficiency Program (FSS)
Housing Authority FSS/ROSS Program Coordinating Committee
City General Funds
Aid to Agencies - Operational funds for human service agencies
Transitional Housing Acquisition (Successful Living)
Housing Inspection Services (Housing Voucher inspections)
General Obligation Bond Funds
New Construction (Housing Fellowship Peninsula units)
Preservation of Units (Housing Fellowship in 2007 preservation of 14 units)
City Staff also participate in various housing related boards and committees
Housing & Community Development Commission
Planning & Zoning Commission
Local Homeless Coordinating Board
Housing Trust Fund of Johnson County
Community Foundation of Johnson County
The Children's Initiative
HACAP Site Council
Habitat for Humanity Site Selection Committee
Johnson County Coalition for Domestic Violence
Fair Housing Ambassadors
FAIR
The Junior Service League (donated money to Shelter House, Housing Authority and Children's Initiative)
12/11/2006
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CITY OF IOWA CITY
MEMORANDUM
r;]
Date: January 3, 2007
To: City Council
From: City Manager
Re: 2006
1. By way of the Affordable Dream Home Program two new homes were constructed in the
Longfellow Court area. These homes were sold to low-income families.
2. A contract in the amount of $654,000 was awarded to REEP, Inc. of Baxter, Iowa for the
renovation of the Robert A. Lee Recreation Center. This involved some repair in
response to storm damage from the April tornado, as well as new windows, glazing and
panels.
3. The City Council authorized two new transit routes. These were financed by the City's
participation in a small cities transit grant program sponsored by the federal government.
4. Council approved a bid to L.L. Pelling Company of North Liberty, Iowa in the amount of
$2,682,000 to widen and add turn lanes to Highway 6, from Lakeside Drive to near 420'h
Street. The project was administered by the Iowa Department of Transportation and
funded by Road Use Tax monies.
5. A contracted pavement (lane lines, etc.) parking project was awarded to All Iowa
Contracting of Waterloo in the amount of $237,000.
6. The Ellis Avenue/MacLean Street/Moss Street Water Improvement Project was awarded
to Yordi Excavating in the amount of $173,000.
7. The Council approved a change to the Code in order to prohibit engine braking except in
emergency situations.
8. The preventative maintenance and repair project for the City parking garages was
approved in the amount of $658,000 to RAM Building Restoration and Waterproofing.
9. Approximately $7.5 million in General Obligation bonds were authorized. The bond
proceeds were to pay costs for construction, reconstruction, repairing and improvements
to public streets as well as traffic signals and the equipping of police and fire needs.
10. The City Council authorized a $195,000 agreement with Engineering Alliance to provide
the design services related to the Lower West Branch Road/Hummingbird Lane
reconstruction project.
11. Through a cooperative project between the University and the City, the Council
approved construction of the Grand Avenue roundabout project. The project is
anticipated to begin construction in the spring of 07.
2
12. Council approved a construction project for Highway 1/U.S. Highway 218 ramp
signalization in the Kitty Lee Road area. This project consisted of signalization of the
Iowa Highway 1 and 218 southbound exit ramp, widening for an exit ramp, an<;l the
installation of right-turn lanes.
13. The Council authorized the installation of speed humps on Morningside Drive between
7'h Avenue and College Street, following petition by the neighborhood.
14. The Council approved a contract for the construction of Mormon Trek Boulevard
extension from Willow Creek to the old Highway 218. This project was awarded to the
Iowa Bridge and Culvert Company in the amount of $3,535,000.
15. The New York Deli secured a lease in the ground floor commercial portion of the Iowa
City Public Library. Council approved a five-year lease with renewable options for the
new restaurant.
16. A contract for construction of South Gilbert/Sand Road improvements from Napoleon
Lane to Sycamore Street was approved. This is a joint project with Johnson County, and
the contractor was Metro Pavers of Iowa City, Iowa in the amount of $1.396 million.
17. The City Council amended the Code in order to provide for an increase in multiple
vendors on the downtown plaza. The number of permits to be issued was increased
from 5 to 6.
18. The City Council entered into an agreement with Rohrbach Associates to provide for
design services for the demolition of the Emerald Street fire station (#2) and the design
specifications for a soon to be newly constructed fire station at the existing location.
19. A lease was approved with Habitat for Humanity for approximately 9,000 square feet of
building space at the Eastside Recycling Center - 2401 Scott Boulevard. Improvements
to the site will be provided by Habitat as the City entered into a loan agreement with
Habitat to help finance the initial cost of these improvements.
20. The City Council approved a traffic signal interconnect project for various locations
throughout the city. This involves the placement of fiber optic interconnect to traffic
signals in order to provide for an improved communication network among these signals.
21. The Council approved a contract with OEC, Inc. of Iowa City in the amount of $153,700
for the renovation and redevelopment of Brookland Park. The Brookland Park project
involved improved accessibility, a new sidewalk, new trails, a new shelter, improvements
to the creek bed, and the addition of playground equipment and pedestrian lighting.
22. The Fire Department proposed and the Council approved an amendment to the Fire
Code that addresses overcrowding issues in various establishments. This is intended to
provide for overall customer safety.
23. National Incident Management System (NIMS) is intended to provide a framework for
state, local, and federal governments to work together to respond to any domestic
hazard, whether it be a natural disaster or a terrorist incident. NIMS compliance aliows
the City to be eligible for funding from Homeland Security and other related federal
programs. City officials were required by examination to studylcomprehend NIMS
nomenclature.
3
24. The City received bids and approved the construction of a Ridge Road Neighborhood
Water Main project. This project was done in order to reconstruct an aging water line in
that neighborhood.
25. The Council has entered into an agreement with H.R. Green Company for the design of
the McCollister Boulevard/lowa River Bridge project. This project will provide for the
design of a new bridge over the Iowa River connecting McCollister Boulevard between
Riverside Drive and Giibert Street (Sand Road).
26. The City Council approved a contract in the amount of $456,200 to L.L. Pelling for our
biannual asphalt overlay project. This involved numerous sites throughout our
community.
27. The City Council entered into a lease agreement with "Grounds For Dessert Coffee
House" at the Court Street Transportation Center. They are leasing approximately 2,400
square feet of commercial space. This is the last of the available commercial property at
the Court Street Transportation Center.
28. The Council approved conveyance of 426 Bayard Street to the Franz Construction
Company for renovation/reconstruction. Several years of negotiations and a formal
condemnation process led to City acquisition of the property which had years of neglect.
mgr/list12-27.doc
/btr~~
Animal Care TF
Animal Care TF
Animal Care TF
Animal Care TF
Teresa Kopel
Patricia Farrant
Paula Kelly
Jane McCune
N/A
N/A
N/A
N/A
6/30/09
6/30/09
6/30/09
6/30/09
11/14/06
11/14/06
11/14/06
11/14/06
New
New
New
New
N/A
N/A
N/A
N/A
Telecommunications
HCDC
HCDC
Library Board
Historic Preservation
Margaret
Michael Shaw
Steve Crane
Mary New
John McCormally
Weiting
N/A
9/1/06
9/1/06
N/A
N/A
3/13/08
9/1109
9/1/09
7/1/07
3/29/08
9/5/06
8/1/06
8/1/06
8/1/06
8/22/06
Unexpired
3-yr
3-yr
Unexpired
Unexpired
N/A
Tom Suter resigned
Michael Maharry
resigned
James Ehrmann
resigned
N/A
N/A
N/A
N/A
Unexpired
N/A
N/A
N/A
HCDC
Telecommunications
Holly Jane Hart
Nicholas Parker
N/A
N/A
9/1/07
3/13/07
6/13/06
7/18/06
Unexp + 3-yr
Unexpired
N/A
N/A
HCDC
P&Z
P&Z
Historic Preservation
Historic Preservation
Historic Preservation
Historic Preservation
Youth Advisory
Youth Advisory
Youth Advisory
Youth Advisory
Youth Advisory
Youth Advisory
Youth Advisory
Airport Commission
Civil Service
Historic Preservation
Telecommunications
Telecommunications
Marcy DeFrance
Ginalie Swaim
Pam Michaud
Tim Toomey
Jacqueline Stubbers
Subha Subramanian
Elyse Abboud Kamps
Michael Nelson
Janelle Rettig
Lyra Dickerson
Mae Schatteman
Saul Mekies
John Weatherson
Terry Sm ith
Charlie Eastham
Esther Baker
N/A
3/29/06
3/29/06
3/29/06
N/A
5/1106
5/1/06
3/29/06
3/13/06
3/13/06
1/1106
1/1/06
1/1/06
1/1/06
1/1/06
1/1/06
1/1/06
3/1/06
4/3/06
12131/06
311/12
12131/07
12/31/07
1
1
911/09
4/5/10
3/29/09
3/13/09
3/13/09
5/112011
5/1/2011
3/29/09
3/29/09
3/29109
3/29/09
2/31/06
2/31/06
6/13/06
5/23/06
5/23/06
6/13/06
3/21/06
4/18/06
Unexp + 3-yr
2/28/06
2/28/06
2/28/06
3/21/06
2/1
2/1
2/13/06
2/13/06
2/13/06
2/13/06
2/28/06
2/28/06
Audrey Keranen
Sara Ziegenhorn
Maison Bleam
12/31/07
12/31/07
2113106
3/06
3/06
2-yrs
2-yrs
2-yrs
2-yrs
1-yr
1-yr
1-yr
6-yrs
4-yrs
3-yr
3-yr
3-yr
5-yr
5-yr
3-yr
3-yr
3-yr
Unexpired
N/A
Unexpired
N/A
N/A
N/A
N/A
N/A
ill 3-yr
N/A
(2) 4-yr
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Airport Commission
Animal Control
HCDC
John Staley
Lisa Drahozal
Yolanda Spears
N/A
Term
Begins
1/1/06
N/A
3/1/10
Term
Ends
12131/08
911/06
2/13/06
1/23/06
1/23/06
Unexpired
3-yrs
Unexpired
NIA
Pervious Terms
Served o~'d Brd
N/A
N/A
James Enloe
Jan Weissmiller
Mark McCallum
Mae Schatteman
resigned
Yolanda Spears
resigned
Lori Bears resigned
Michael Christians
resigned
Re-Appt
William Greazel
Tammara Meester
Rita Marcus
resigned
Carl Williams
resigned
New
New
New
New
New
New
New
John Staley
Re-Appt
Justin Pardekooper
Re-Appt
Bebe Ballantyne
Re-Appt
Donald Anciaux
Pooley
Commission
Member Name
Date Appointed
Board & Commission Appointments
2006
Length of Term
Member Replaced
Page
1
Commission Member Name Term Term Date Appointed Length of Term Pervious Terms Member Replaced
Beains Ends Served on Appt'd Brd
HCDC Andy Douglas N/A 9/1/08 11114/06 Unexpired N/A Kelly Mellecker
resigned
Human Rights Joy Kross 1/1/07 1/1/10 11114/06 3-yr N/A Usa Beckman
P&R John Watson 1/1/07 1/1111 11/14/06 4-yr Unexpired Re-Appt
Public Art Mark Seabold 1/1/07 1/1/10 11114/06 3-yr Unexp + 3-yr Re-Appt
Senior Center Nancy Wombacher 1/1/07 12131/09 11/14/06 3-yr (1) 3-yr Re-Appt
Youth Advisory Un Weeks 1/1/07 12/31/08 11/28/06 2-yr N/A Subha
Subramanian
Youth Advisory David Segar 1/1/07 12131/08 11/28/06 2-yr N/A Elyse Kamps
Youth Advisory Michael Nelson 1/1/07 12/31/08 11/28/06 2-yr (1) 1-yr Re-Appt
Brd of Adjustment Edgar Thornton III 1/1/07 1/1112 12/12/06 5-yr N/A Karen Leigh
Human Rights Sherry Hunter 1/1/07 1/1/10 12112/06 3-yr N/A Paul Retish
Human Rights Eric Berger 1/1/07 1/1/10 12112/06 3-yr N/A Geoff Wilming
P&R Craig Gustaveson 1/1/07 1/1/11 12112/06 4-yr (2)4-yr Re-Appt
P&R David Bourgeois 1/1/07 1/1/11 12112/06 4-yr N/A Judith Klink
Board & Commission Appointments
2006
Page 2
COUNCIL ACTIONS IN CALENDAR YEAR 2006
PLANNING & COMMUNITY DEVELOPMENT
COMPREHENSIVE PLAN
. Amended the Near Souths ide Design Plan to allow for consideration of
CB-10 zoning south of Burlington Street.
ANNEXATIONS
. .35 acres of the Camp Cardinal right-of-way in the Camp Cardinal
Subdivision
REZONINGS
. Galway Hills PI. 4; RS-5 to OSA/RS-5; 10.41 acres
. 3405 Rochester Ave. (Olde Towne Village); RS-5 to CC-2
. Elk Run; ID-RS to OPD-5; 9.72 acres
. Dubuque Rd. and North Dodge Street; RS-5 to OPD-5; 1 acre
. 1803/1835 Boyrum Street; CI-1 to CC-2; 1.80 acres
. East of S. Riverside Drive; 1-1 to 1-2; 11.36 acres
. All properties associated with the City of Iowa City and the Iowa City
Public School District to Neighborhood Public (P-1) and the Iowa National
Guard to Institutional Public (P-2).
. 1820 Boyrum Street; CI-1 to CC-2; 1.39 acres
. S, Gilbert Street (south of Waterfront Dr. and north of Southgate Ave.); CI-
1 to CC-2; 10.38 acres
. Lower West Branch Road (west of Taft Ave.); ID-RS to RS-5; 20.79 acres
. 2401 Scott Boulevard; 1-1 to P-1/CI-1; 2.32 acres
. 4435/4455 Melrose Avenue; P-1 to P-1/RM-12; 2.83 acres
. Property adjacent to the southside of Lake Ridge manufactured home
park and west of Riverside Drive; County R to County RMH; .58 acres
. 314 and 328 S. Clinton Street; CB-5 to CB-10; 1.12 acres
. East of Gilbert Street and west of Sandusky Drive; ID-RS/OHD to
RS-5/0HD; 9.53 acres
. South of Lower West Branch Road, north of Court Street, and west of
Huntington Drive; RS-5 to OPD-5; 49.05 acres
. North and south of Stevens Drive between S. Gilbert and Waterfront Drive
(excludes 1423 Waterfront Dr. and 260 Stevens Dr.); CI-1 to CC-2; 7.61
acres
PLATS
. Village Green PI. 23--final plat; 19.32 acres; 38 resid. lots
. Village Green pt. 24--final plat; 6.36 acres; 38 resid. lots
. Lacy's Run--prelim. plat; 17.94 acres; 2 SF lots
. Kennedy's Waterfront Addtn. pt. 4--4.91 acre; 5 commercial lots
. Galway Hills PI. 4--prelim. plat; 10.41 acres; 24 resdi. lots
. Windsor West PI. 1--final plat; 26.04 acres; 37 resid. lots
1
. Silvercrest pt. 3--prelim. plat; 12.17 acres; 116 resid. units
. Schnoebelen Sub.--prelim. and final plat; 2.61 acres; 4 resid. lots
. Cardinal Ridge pt. 3--final plat; 27.89 acres; 19 resid. lots
. Hollywood Manor pt. 9--prelim. plat; 4.84 acres; 12 resid. lots
. Parrott Estates--final plat; 17.94 acres; 2 resid. lots
. Hollywood Manor pt. 9--final plat; 4.84 acres; 12 resid. lots
. Stone Bridge Estates Parts 5-9--prelim. plat; 49.05 acres; 139 resid lots
. Windsor Ridge 20B--final plat; 2.7 acres; 2 resid. lots
. Aviation Commerce Park North--final plat; 57.13 acres; 11 commercial lots
V ACA TIONS
. Alley North of Benton Street between Clinton Street and Dubuque Street.
. Portion of the old West Benton Street right-of-way located north of the
current West Benton Street and east of South Riverside Drive.
. Dane Road (south of Highway 1)
. East/West alley in Block 102 (allow for the development of Hieronymus
Square)
. Portion of Ruppert Road within Aviation Commerce Park North.
ACQUISITIONS/CONVEYANCES
· Conveyed the alley in Block 27 lying between S. Clinton and S. Dubuque
Streets to the north of Benton Street.
. Conveyed an easement alone Dane Road to Qwest Corp. for utility lines.
· Conveyed former Benton Street right-of-way adjacent between Riverside
Drive and the Iowa River to Professional Muffler.
APPOINTMENTS:
. Yolanda Spears - HCDC
. Mae Schatteman - HPC
. Charles Eastham - P&Z
. Ester Baker - HPC
. Ginalie Swain - HPC
. Pam Michaud - HPC
. Tim Toomey - HPC
. Marcy DeFrance - HCDC
. Holly Jane Hart - HCDC
. Steve Crane - HCDC
. John McCormally - HPC
. Andy Douglas - HCDC
. Edgar Thornton III - BOA
PUBLIC ART:
· Approved selection of Mark LaMair's Birds in Flight for installation in the
Sycamore Green Trail area.
2
. Approved Call to Artists for a sculpture or sculptures to be placed in the
Grand Avenue roundabout.
. Seth Godard's Love is Strange was acquired by the Iowa City Public Art
program for $3000.00.
ECONOMIC DEVELOPMENT
. Supported Proctor & Gamble CEBA application for building expansion and
retention of 80 high quality jobs with $70,000 local match
. Approved an amendment providing a reduction in the award to United
Natural Foods, Inc. commensurate with the number of jobs created.
. Approved the reinstitution of the position and local funding for a full-time
economic development position.
. Approved a 7-year TIF rebate for a $6 million project in the Northgate
Corporate Park.
. Authorized the CEBA application to the State of Iowa on behalf of the
National Genecular Institute Inc.
CODE AMENDMENTS
. Amended a conditional zoning agreement to remove the requirement for a
30 foot landscape setback at 809-817 Highway 1 West.
. Amended the zoning ordinance by amending the Planned Development
Housing Plan for Silvercrest pt. 3; allowed for a building height limit of up
to 47-feet for underground parking.
. Approved an amendment to provide clarification of specific terms used
within the Zoning Code and add provisions to provide flexibility for sites
with difficult topography or other unique circumstances.
. Amended Title 14 of the Zoning Code to allow for the reconstruction of
nonconforming signs damaged or destroyed by fire or natural disaster by
special exception.
. Amended Title 14 of the Zoning Code to clarify specific language correct
small errors, and modify specific provisions that have not been working as
intended.
OTHER
. Approved a conditional use permit to S & G materials to conduct sand-
mining operations in a 17-acre area located west of the Iowa River and
East of Oak Crest Hill Road.
. Approved a conditional use permit to operate a home business on 3.3
acres located at 4396 Taft Avenue.
. Amended the Iowa City/Johnson County Fringe Area Policy Agreement
. Approved an amendment to the subdividor's agreement for Saddle brook
Addition Pt. 2
. Approved TIF property tax rebates for the Hieronymus Square Project.
. Authorized the installation of speed humps on Morningside Drive between
ih Street and College Street.
3
r;::]
BOARD OF SUPERVISORS
at Harney, Chairperson
1: Meyers
Terr ce Neuzil
Sally S sman
Rod Sulliv
JOIN MEETING WITH CITY COUNC MEMBERS OF
IOWA: ITY, CORALVILLE, AND N RTH LIBERTY,
IOWA TY SCHOOL BOARD OF IRECTORS AND
JOHNS COUNTY BOARD 0 SUPERVISORS
a) 15 in 5 rogram-(Johnson County)
b) Joint ommunications Center (Johnson County)
c) Ea Central Iowa Council of Governments Regiona Land Use Inventory
hnson County and Doug Elliott, East Centra Iowa Council of
Governments)
Alcohol Task Force (Johnson County)
Joint legislative meeting update (Johnson County)
Follow-up Housing Summit (Andy Johnson, Executive Director, Housing
Trust Fund of Johnson County)
g) School Levy Presentation (City ofIowa City)
1. Call to order 4:00 p .
2. DiscussionJupd e ofthe following:
913 SOUTH DUBUQUE STREET, SUITE 201 . IOWA CITY, IOWA 52240-4207 . PHONE: (319) 356-6000 . FAX: (319)356-6036
1-10-07
Page 2
(continuation of business)
h) Indusio ary Zoning/Housing (City ofIowa City)
i) Future of' oint meetings/scheduling (City ofIowa City)
j) SILO upda (Iowa City Community School District)
k) City High S dent Government Position on Court Str et and 4th Avenue
(Iowa City Co unity School District)
1) Date and time 0 ext meeting
m) Other
3. Inquires from the public
4. Adjournment
BOARD OF SUPERVISORS
Pat Harney, Chairperson
Larry Meyers
Terrence Neuzil
Sally Stutsman
Rod Sullivan
JOINT MEETING WITH CITY COUNCIL MEMBERS OF
IOWA CITY, CORALVILLE, AND NORTH LIBERTY,
IOWA CITY SCHOOL BOARD OF DIRECTORS AND
JOHNSON COUNTY BOARD OF SUPERVISORS
Wednesday, January 10, 2007
Iowa City Public Library
123 South Linn Street, Room A
Iowa City, Iowa 52240
Agenda
INFORMAL MEETING
1. Call to order 4:00 p.m.
2. Discussion/update of the following:
a) 15 in 5 program (Johnson County)
b) Joint Communications Center (Johnson County)
c) East Central Iowa Council of Governments Regional Land Use Inventory
(Johnson County and Doug Elliott, East Central Iowa Council of
Governments)
d) Alcohol Task Force (Johnson County)
e) Joint legislative meeting update (Johnson County)
f) Follow-up Housing Summit (Andy Johnson, Executive Director,
Housing Trust Fund of Johnson County)
g) Inc1usionary Zoning/Housing (City ofIowa City)
913 SOUTH DUBUQUE STREET, SUITE 201 . IOWA CITY, IOWA 52240.4207 . PHONE: (319) 356.6000 . FAX: (319) 356.6036
1-10-07
Page 2
(continuation of business)
h) School Levy Presentation (City ofIowa City)
i) Future of joint meetings/scheduling (City ofIowa City)
j) SILO update (Iowa City Community School District)
k) City High Student Government position on Court Street and 4th Avenue
(Iowa City Community School District)
I) Date and time of next meeting
m) Other
3. Inquires from the public
4. Adjournment
G:J
Marian Karr
From: TheShoeDoctor1@aol.com
Sent: Wednesday, December 27,20069:27 AM
To: Chris O'Brien
Cc: 'City Council; Steve Atkins
Subject: merchant parking problem
Good morning Chris, I am sure you get about a million notes like this, but I was hoping that once again you
could help us out. In May I wrote you concerning a metered parking problem we were having concerning our
customers. After moving to our new location due to the tornado, many of them were use to just popping in and
out of our store without the penalty of a parking ticket. At that time you addressed the problem by allowing
warning tickets to be issued for a short time until our customers adjusted. This did curb much of the problem
although I still find myself paying for many of my customers parking tickets. I can't bring myself to make
my customers pay a $5.00 parking fine for a $4.00 repair job. But the problem now is a little more personal and
I am not sure if there is a solution. I drive each day for over an hour to get to my place of business. Obviously,
it would be much more convenient if we relocated to a place closer to home, but our store is located in Iowa
City due to its central location. We draw customers from the surrounding counties because shoe and leather
repair is becoming a lost art and many are willing to travel a small distance for our services. Many times I find
customers waiting at the door for service. The problem: far too often I will rush to open the store to allow our
customers access. As for example, this morning I arrived at 8:07am. We had customers waiting. I opened the
store, waited on two customers and went to move my car. And guess what- a parking ticket at 8: 16. I know
your people are just doing their job-however, I thought that since they should know my car by now (have talked
to and waved to them many times) they could cut a merchant some slack. It would be different if it was a one
time event -- but this has happened far too often. One Saturday morning I arrived late due to traffic. Rushed in
to wait on customers and received a ticket. Okay so I got a ticket -- I figured as I had one ticket already- I
could at least get some of my work started before I had to move my car. To my surprise when I went out an
hour later to move it-- I had a second ticket. I don't believe I have ever seen anyone with two parking tickets let
alone two in one hour. I know that with all the new high rises and much of the parking lost to the tornado --
downtown parking is at a premium. The new parking ramps don't help us as we are two blocks from the ciosest
ramp. So parking for my customers and myself is an issue with us concerning whether we stay here or
relocate. I was just wondering if there is any type of permit or temporary tag that is issued that would allow the
merchants here to at least have time to open their stores and unload any merchandise from their vehicles
without fear of getting a parking ticket before we could move them elsewhere? Any help would be greatly
appreciated. And once again, thanks for listening. Sincerely, Nick Nassif jr. owner of "THE SHOE
DOCTOR". 624 SOUTH DUBUQUE.
12/27/2006
December 14, 2006
~m
~
Leaf Removal Program
City of Iowa City
410 E Washington Street.
Iowa City IA 52245
Attn: Supervisor
Dear Sir:
./ '0
L~U'
I would like to extend my appreciation to your leaf crew who worked in my area
this year. I always have a lot of leaves to be picked up and very much appreciate
their hard work, neatness and promptness with the schedule this year.
I would also like to tell you how very much I appreciate that last pick up after the
schedule is completed. I have a lot of oak trees and red king maples that come
down late and it is so nice to get rid of those leaves after the regular pick up is
done.
Please let your crew know what a fine job they have done this year and in past
years. I hope that the City will continue this program in the future.
Sincerely,
J~~~.
Sharon Kay shapcoy
Il05 Spruce St.
Iowa City IA 52240
r;]
Marian Karr
~
From:
Sent:
To:
Cc:
Subject:
Baxter, Donald A [donald-baxter@uiowa.edu]
Thursday, December 14, 2006 3:24 PM
Sam Hargadine
'City Council; president@uiowa.edu
Speeding on Madison Street
Dear Chief Hargadine,
I'm an employee of the University of Iowa Libraries. I am a pedestrian and bicycle
commuter to my job here and I can't help but notice the high percentage of drivers who
willfully violate the 25mph speed limit on Madison street. As you know this is a street
with a large number of pedestrians and cyclists and it serves as one of the main streets
of the University of Iowa campus.
While 25 mph is too fast for a street with such shared uses--speeds above 25mph certainly
put pedestrians and cyclists at significant risk of injury. Most of the crosswalks are not
signal protected on this street (and one set of crosswalks isn't protected by any more
than a sign and some faded crosswalk paint). The stop signs on the street seem to mean to
many drivers "slow to 10 mph"--also a significant hazard to pedestrians. I do not see
traffic enforcement on this street--and I work 9 hours a day looking out at it and I use
it on my commute.
Please consider some traffic enforcement efforts on this street. I'd consider appealing
to the University of Iowa police, but they seem not so interested in traffic control and
enforcement (in six years I've seen only two incidents where UI police had a driver pulled
over for a traffic infraction). Chuck Green has told me, in fact, that he interprets Iowa
law requiring drivers to yield to pedestrians at unsignalized crosswalks to be at the
option of the driver.
Will we have to have an accident or an injury on Madison Street because a UI student on a
cellphone thinks that 40mph is an appropriate speed for a campus street?
Sincerely,
Donald Baxter
Donald Baxter
Claims and Acquisitions Public Service Associate University Libraries University of Iowa
100 Main Library Iowa City, Iowa 52242-1420
(319) 335-6295
(319) 335-5691 (facsimile)
"If two people know the same things, one of you is unnecessary."
--Tom Waits
1
/
/ "uP I
U,1~ . G~ I~.....
lv~ \ ....."..;..:
"
BUILDING PERMIT INFORMATION
December 2006
KEY FOR ABBREVIATIONS
-{,A00 &>>J
,i SOD
v{J 1,~,
. Type of Improvement:
ADD - Addition
ALT - Alteration
REP - Repair
FND - Foundation Only
NEW -New
OTH - Other type of construction
Type of Use:
RSF - Residential Single Family
RDF - Residential Duplex
RMF - Three or more residential
RAe - Residential Accessory Building
MIX - Mixed
NON - Non-residential
OTH - Other
Page:
Date:
To:
From:
2
112 /2007
1211 12006
12/3112006
City ofIowa City
Extraction of Building Permit Data for
Census Bureau Report
Permit Number
Name
Address
~
fmOT
~
Use
Stories
Units
Valuation
BLD06-00877 PROFESSIONAL MUFFLER 606 S RIVERSIDE DR
ADDITION TO SHOP FOR COMPRESSOR
ADD NON
$1,500
Total ADDINON permits: 1
Total Valuation:
$1,500
BLD06-00544 THOMAS ALLAN MClNERNI 1208 MARCY ST ADD RSF 2
SFD WITH ATTACHED 2 CAR GARAGE AND BED & BREAKFAST HOMEST A Y
BLD06-00923 JOHN BROOKS t 845 KA THLIN DR ADD RSF
3 SEASON PORCH ADDITION FOR SFD
BLD06-00937 BACHMANN. BRIAN A 1 t 3 t FRANKLIN ST ADD RSF 3
3 SEASON PORCH ADDITION FOR SFD
BLD06-00873 STEVE FEDERSPIEL 830 FAIRCHILD ST ADD RSF 3
ADDITION AND REMODEL OF SFD
BLD06-00957 FRED & MARY CHENEY 3022 PINECREST RD ADD RSF 0
3 SEASON PORCH ADDITION FOR SFD
B LD06-0091 0 EDWARD M & JEAN M ALLC 3122 ALPINE CT ADD RSF 2
4 SEASON ROOM ADDITION FOR SFD
BLD06-00760 JOHN CAMERON 742 PERRY CT ADD RSF 2
3 SEASON PORCH AND DECK ADDITION FOR SFD
BLD06-00964 CARL R STIEGLITZ 8 I I FLORENCE ST ADD RSF 2
ADD 3 SEASON PORCH ON EXISTING DECK
Total AD DIRS F permits: 8 Total Valuation:
$33,44 I
$33,441
$235,000
$28,375
$27,000
2 $26,000
0 $20,000
$15,000
$14,650
$12,500
$378,525
2 $50,000
$45,000
$26,000
$12,600
$t2,OOO
$tO,OOO
$1,000
$156,600
BLD06-0081I MARK HOLTKAMP 702 GREENWOOD DR
ADDITION AND AL TERA TlON OF SFD TO RDF
ADD RDF
2
Total AD DIRD F permits: I
Total Valuation:
BLD06-00842 CITY OF IOWA CITY 410 E WASHINGTON ST ALT NON 3
REMODEL HOUSING & INSPECTION SERVICES ON NE LOWER LEVEL
BLD06-00887 JOHN AL TOFT 6 t 0 EASTBURY DR AL T NON
TENANT FINISH FOR HAIR SALON
BLD06-00884 STPATRICKSCH 435SLINNST ALT NON
A WNtNG OVER STAIRS
BLD06-00960 NREPLLC 3030 NORTHGATEDR ALT NON 2
TENANT FINtSH--PET GROOMING
BLD06-00939 HARRIETWOODFORD&MI 301 KIRKWOOD AVE ALT NON
AL TERA TlON AND CHANGE OF USE FROM CARRY OUT TO EAT IN RESTAURANT
BLD06-00935 ED SOBASKI 101 ESCORT LN ALT NON
OFFICE AND BREAK ROOM IN EXISTING BUILDING
BLD06-00933 NEW PIONEER COOP SOCIE' 22 S V AN BUREN ST AL T NON
BUILD SHORT WALL BY CHECK-OUT
Total ALTINON perm!": 7
Total Valuatiou :
Page: 3 City ofIowa City
Date: 1/2/2007 Extraction of Building Permit Data for
To: 12/1 /2006 Census Bureau Report
From: t2/3 t/2006
~ ~
Permit Number Name Address Imor Use Stories Units Valuation
BLD06-00836 FRANTZ CONSTRUCTION 0 724 N DUBUQUE ST ALT RMF 3 2 $52t,196
ALTER FRATERNITY INTO 3 DWELLING UNITS
BLD06-00928 SIGMA MU 630 N DUBUQUE ST ALT RMF $25,000
LAUNDRY/BATH REMODEL FOR FRATERNITY
BLD06-00885 FRANTZ CONSTRUCTION 0 t637 CLIFFORD LN ALT RMF $17,222
BASEMENT FINISH FOR RMF UNIT
OPD-5 ZONE
BLD06-00936 ROFFMAN, MARK J 516 E COLLEGE ST ALT RMF 3 $6,200
REMODEL APARTMENT #6 INTERIOR
BLD06-0092 t FRED KRAUSE 37 TREVOSE PL ALT RMF $1,600
CHANGE DOOR FOR RMF UNIT
OPD-8 ZONE
Total AL T/RMF permits: 5 Total Valuation: $571,218
BLD06-009t4 KAREN HUFNAGEL 630 BELDON AVE ALT RSF $tOO,OOO
REMODEL SFD
BLD06-00899 BRAD M & JENNIFER ANNE 15t8 BRISTOL DR ALT RSF 2 $22,000
BASEMENT FINISH FOR SFD
BLD06-00929 GARY & NANCY FISCHER 1207 OAKES DR ALT RSF $t9,000
CONVERT SCREEN PORCH TO HABITABLE SPACE
BLD06-00932 PET AR & GORDANA LENER 48 KEARNEY CT ALT RSF $13,000
BASEMENT FINISH FOR SFD
BLD06-00916 KIM CAPDEVILA 252t NEVADA AVE ALT RSF $5,000
BASEMENT BA THROOM FOR SFD
BLD06-00952 LAURIE MCCOY 25 PHOENIX PL ALT RSF $4,950
BASEMENT BATHROOM
BLD06-00625 JIM THIBODEAU 1010 S 1ST AVE ALT RSF 2 $t,800
t/2BATHFORSFD
Total AL TIRSF permits: 7 Total Valuatiou : $165,750
BLD06-00839 STREB, A F 2802 INDEPENDENCE RD FND NON 3 2 $63,000
FOUNDA TION FOR WAREHOUSE ADDITION
BLD06-00894 OTV, LLC 503 WESTBURY RD FND NON $52,987
FOUNDATION FOR 10,712 SQ. FT. COMMERCtAL BUILDING
BLD06-00895 OTV. LLC 521 WESTBURY RD FND NON $39,570
FOUNDATION FOR 7,916 SQ. FT. COMMERCIAL BUILDING
BLD06-00930 WILLOWWIND SCHOOL 950 DOVER ST FND NON $12,500
FOUNDA TION FOR BUILDING ADDITION
Total FNDINON permilli: 4 Total Valuation: $168,057
BLD06-00917 LUCA SAWADA 1685 RIDGE RD NEW OTH $7,500
8' HIGH RETAINING WALL FOR SFD
Total NEW/OTH permits: 1 Total Valuatiou : $7,500
Page: 4 City ofIowa City
Date: 1/2/2007 Extraction of Building Permit Data for
To: 12/1 /2006 Census Bureau Report
From: 12/31/2006
~ ~
Permit Number Name Address Imor Use Stories Units Valuation
BLD06-00840 ELK RUN DEVELOPERS LC 910 W FOSTER RD NEW RAC 2 $40,000
DETACHED GARAGES FOR MUL TI-F AMIL Y APARTMENT BUILDING
OPD-5 ZONE
Total NEW/RAe permits: 1 Total Valuation: $40,000
BLD06-00926 REMPEL CONSTRUCTION 953 MEADOWLARK DR NEW RSF $400,000
SFD WtTH ATTACHED 3 CAR GARAGE
OPD-5 ZONE
BLD06-00950 JEFF MILLER CONSTRUCTI( 737 KENNEDY PARKWAY NEW RSF $320,000
SFD WITH ATTACHED 2 CAR GARAGE
OPD-5 ZONE
BLD06-00912 ARLINGTON DEV INC 4174 KILBURNE CT NEW RSF $282,600
SFD WITH ATTACHED 3 CAR GARAGE
BLD06-00897 ARLINGTON DEV INC 4142 KILBURNE CT NEW RSF 2 $277,962
SFD WtTH ATTACHED 3 CAR GARAGE
BLD06-00920 GARY FRAKES 854 WALKER CIR NEW RSF $275.000
SFD WITH ATTACHED 2 CAR GARAGE
OPD-5 ZONE
BLD06-0094I KEVIN KIDWELL 41 TEMPE CT NEW RSF 2 $270,000
SFD WtTH ATTACHED 2 CAR GARAGE
BLD06-00958 BELKNAP CONSTRUCTION 1158 LAKE SHORE DR NEW RSF $225,000
SFD WITH ATTACHED 3 CAR GARAGE
BLD06-00955 SOUTHGATE DEVELOPMEN 66 KENNETH DR NEW RSF 2 $2tO,OOO
SFD WITH ATTACHED 3 CAR GARAGE
OPD-8 ZONE
BLD06-00756 FRANTZ BUILDERS INC 3620 DONEGAL CT NEW RSF 2 $200,000
SFD WITH ATTACHED 3 CAR GARAGE
BLD06-00962 SOUTHGATE DEVELOPMEN t8 KENNETH DR NEW RSF 2 $192,750
SFD WITH ATTACHED 2 CAR GARAGE
OPD-5 ZONE
BLD06-00874 SOUTHGATE DEVELOP MEN 4033 GUSTAV ST NEW RSF 2 $t91,200
SFD WITH ATTACHED 2 CAR GARAGE
OPD8Z0NE
BLD06-00905 STEVE KOHLI CONSTRUCTI 1649 TERRAPIN NEW RSF 2 $t68,958
SFD WITH ATTACHED 2 CAR GARAGE
BLD06-00906 STEVE KOHLI CONSTRUCTI 1659 TERRAPIN NEW RSF 2 $141,887
SFD WITH ATTACHED 2 CAR GARAGE
Total NEW/RSF permits: 13 Total Valuation: $3,155,357
BLD06-00922 REGINA HIGH SCH 2 I 50 ROCHESTER AVE REP NON $145,624
REROOF EDUCATIONAL CENTER
BLD06-0093 I GODFATHER'S PIZZA 531 HIGHWAY I REP NON $18,097
REROOF RESTAURANT
Total REP/NON permits: 2 Total Valuatioo : $163,721
BLD06-00919 APARTMENTS DOWNTOWN 3t9 -2t CHURCH ST REP RMF 2 $70,000
Page: 5
Date: 112/2007
To: 12/112006
From: 12/31/2006
City ofIowa City
Extraction of Building Permit Data for
Census Bureau Report
Permit Number
fu..!;
Imor
fu..!;
Use
Name
Address
FtRE REPAIR FOR RMF UNITS
RNC-12 ZONE
B LD06-00946 CONDO ASSOCIA nON 400 WESTSIDE DR REP RMF
REROOF RMF UNITS
400-434 AND 450-484 WEST SIDE DR
B LD06-0091 8 633 PARTNERS 922 E WASHtNGTON ST REP RMF
PORCH REPAIR FOR RMF
B LD06-00915 BEN RITTGERS & BRYAN CI 17 S GOVERNOR ST REP RMF
RESHINGLE AND REPLACE WINDOWS
BLD06-00432 ALPHA PHI 906 E COLLEGE ST REP RMF
WtNDOW REPLACEMENT FOR SORORITY BUILDING
BLD06-00284 JIM BUXTON 115 S GOVERNOR ST REP RMF
REROOF RMF
BLD06-0056 t IC RENTALS LC 529tOWAAVE REP RMF
FOUNDATION REPAIR FOR RMF
BLD06-00948 SWEETING. ARTHUR K 4t2 N LINN ST REP RMF
ROOF REPAIR FOR RMF
RNC-12 ZONE
Stories
Units
Valuation
2
$40,000
$7,000
$6,000
2
$5,025
2
$3,000
2
$900
2
$800
Total REPIRMF permits: 8
$132,725
Total Valuation:
GRAND TOTALS:
58
$4,974,394
PERMITS:
VALUATION:
J][]
Marian Karr
From: Gina Peters [gina.peters@ecicog.org]
Sent: Thursday, December 28,20063:30 PM
To: Brian Fagan; Allen Witt; Beth Freeman; Chuck Peters; Doug; Gary Grant; Hills; James
Houser; Joan Benson; Joe Raso; Joshua Schamberger; Kent Ralston; Lee Clancey; Linda
Langston; Lu Barron; Mary Day; Mayor Betty Svoboda; Mayor Dale Stanek; Mayor David
Franker; Mayor Don Gray; Mayor Eldon Slaughter; Mayor Glen Potter; Mayor Jim Fausett;
Mayor Joel Miller; Mayor John Harris; Mayor John Nieland; Mayor Kay Halloran; Mayor Louise
From; Mayor Mike Williams: Mayor Patrick Murphy; Mayor Paul Tuerler; Mayor Robert Kurt;
Ross Wilburn; Mayor Rozena McVey; Mayor Thomas C. Patterson; Mayor William Cooper;
Mayor William Voss; Michael Lehman; Monica Vernon; Nancy Quellhorst; Pat Harney; Paula
Freeman-Brown; Priority One; Rod Sullivan; Sally Stutsman; Scott Grabe; Terrence Neuzil;
Tim Boyle
Cc: Adam Lindenlaub; Administrator Brian Jam'es; Becky Shoop; C Clerk Tracey Mulcahey; Casie
Kadlec; Chad; Christine Taliga; Marian Karr; City Clerk Nancy Beuter; City Clerk Susie Siddell;
City Clerk Tawnia Kakacek; Executive Assistant Mike Sullivan; Steve Atkins; Jane Tompkins;
Janelle Rettig; Jeff Davidson; jeff schott; John Yapp; Kelly Hayworth; Mike Goldberg; Sandie
Deahl
Subject: Next Leadership Group Meeting: January 25, 2007
Attachments: January 25 Agenda.doc
The next meeting of the Johnson/Linn County Public Leadership Group will be Thursday, January 25, 2007, at
4:30 p.m., at the South Slope facilities in North Liberty. An agenda is attached.
For directions to South Slope, consult the website at www.southslooe.com.
See you in 2007!
Douglas D. Elliott
Executive Director
East Central Iowa Council of Governments
700 16th Street NE, Suite 301
Cedar Rapids, Iowa 52402
319.365.9941
319.365.9981 (fax)
www.ec!gQg,Qrg
12/28/2006
Agenda
Johnson/Linn County Public Leadership Group
South Slope
980 North Front Street
North Liberty, Iowa
Thursday, January 25, 2007
4:30 p.m.
INFORMAL MEETING
Work Session
1. Call to order - 4:30 p.m.
2. Welcome and Introductions
Lu Barron, Incoming Chairperson - Linn County Board of Supervisors
Pat Harney, Incoming Chairperson - Johnson County Board of Supervisors
3. Update on Trail Link
Pat Harney
4. Regional Land Use Project Presentation
Mary Rump, ECICOG
Chad Sands, ECICOG
5. Discussion of Legislative Priorities
Iowa State Association of Counties
Iowa League of Cities
Technology Corridor Business Alliance
**Set Corridor Legislative Day**
6. Initiative
Allen Witt & Chuck Peters, Co-Chairs
Cedar Rapids Area Chamber of Commerce Task Force
7. Meeting Schedule and Future Agenda Items
8. Adjournment
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CITY OF IOWA CITY, IOWA
COMPREHENSIVE ANNUAL
FINANCIAL REPORT
For the Fiscal Year Ended June 30, 2006
COMPREHENSIVE ANNUAL
FINANCIAL REPORT
CITY OF IOWA CITY, IOWA
FOR THE FISCAL YEAR ENDED JUNE 30, 2006
PREPARED BY:
DEPARTMENT OF FINANCE
CITY OF IOWA CITY, IOWA
CITY OF IOWA CITY, IOWA
TABLE OF CONTENTS
June 30, 2006
Page
INTRODUCTORY SECTION
Table of contents...................................................................................................................... .......... 1
Letter of transmittal................................................................................................................... . . . . . . . . . 3
Ci ty organizational chart.................................................................................................................... 10
Ci ty 0 ffi ci als. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Certificate of Achievement for Excellence in Financial Reporting................................................... 12
FINANCIAL SECTION
IND EPEND ENT A UD ITO R' S REPORT ......................................................................................... 13
MANAGEMENT'S DISCUSSION AND ANALYSIS .................................................................... 15
BASIC FINANCIAL STATEMENTS
Government-wide financial statements
S tatemen t of net as sets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . 26
Statement of activities.................................................................................................................. 28
Fund financial statements
Balance sheet - governmental funds............................................................................................ 30
Reconciliation of the balance sheet of the governmental funds to the statement of net assets.... 32
Statement of revenues, expenditures, and changes in fund balances - governmental funds ....... 33
Reconciliation of the statement of revenues, expenditures, and changes in fund balances of
governmental funds to the statement of activities ..................................................................... 35
Statement of net assets - proprietary funds................................................................................. 36
Statement of revenues, expenses, and changes in fund net assets - proprietary funds ................ 39
Statement of cash flows - proprietary funds................................................................................ 40
Statement of fiduciary assets and liabilities................................................................................. 42
Notes to financial statements.......................................................................................................... 43
REQUIRED SUPPLEMENTARY INFORMATION
Budgetary comparison schedule - budget and actual - all governmental funds and enterprise ...
funds - budgetary basis. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .... 70
Budgetary comparison schedule - budget to GAAP reconciliation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... 72
Note to required supplementary information - budgetary reporting................................... 73
COMBINING AND INDIVIDUAL FUND STATEMENTS
Combining balance sheet - nonmaj or governmental funds............................................................ 76
Combining statement of revenues, expenditures, and changes in fund balances - nonmajor
governmental funds...................................................................................................................... 77
Combining statement of net assets - nonmaj or enterprise funds.................................................... 80
Combining statement of revenues, expenses, and changes in fund net assets - nonmajor
en te rpri s e funds........................................................................................................................ . . . . 81
Combining statement of cash flows - nonmajor enterprise funds .................................................. 82
Combining statement of net assets - internal service funds........................................................... 84
Combining statement of revenues, expenses, and changes in fund net assets - internal service
funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
Combining statement of cash flows - internal service funds.......................................................... 86
Combining statement of changes in assets and liabilities - agency funds ...................................... 88
CITY OF IOWA CITY, IOWA
TABLE OF CONTENTS
June 30, 2006
Page
STATISTICAL SECTION (UNAUDITED)
Net assets by component.................................................................................................................... 93
Changes in net assets........................................................................................................................ .. 94
Fund balances - governmental funds................................................................................................. 96
Changes in fund balances - governmental funds............................................................................... 97
General government tax revenues by source...................................................................................... 98
Assessed and taxable value of property.............................................................................................. 99
Property tax rates - direct and overlapping governments.................................................................. 100
Property tax budgets and collections.................................................................................................. 101
Principal taxpayers..................................................................................................................... ........ 102
Ratios of outstanding debt by type..................................................................................................... 103
Ratios of general obligation bonded debt to assessed value and net bonded debt per capita............. 104
Ratio of annual debt service expenditures for general bonded debt to total general governmental
ex pendi ture s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 05
Computation of direct and overlapping debt...................................................................................... 106
Legal debt margin information........................................................................................................... 107
General obligation debt annual maturity schedule............................................................................. 108
Schedule of revenue bond coverage................................................................................................... 109
Revenue debt annual maturity schedule............................................................................................. 110
Demo graphic and economic statistics................................................................................................ 111
Pri n c i pal em ploy e r s ............................................................................................................................ 112
Full-time equivalent city government employees by function ........................................................... 114
Operating indicators by function........................................................................................................ 116
Capital as sets by function................................................................................................................... 118
COMPLIANCE SECTION
Report on internal control over financial reporting and on compliance and other matters based on
an audit of financial statements performed in accordance with Government Auditing Standards.. 121
Report on compliance with requirements applicable to each major program and internal
control over compliance in accordance with OMB Circular A-133 ................................................ 123
Schedule of expenditures of federal awards....................................................................................... 125
Notes to the schedule of expenditures of federal awards................................................................... 128
Schedule of findings and questioned costs......................................................................................... 129
2
November 28,2006
To the Citizens, Honorable Mayor, Members
of the City Council and City Manager
City of Iowa City, Iowa
The Comprehensive Annual Financial Report (CAFR) of the City of Iowa City, Iowa (the City)
for the fiscal year ended June 30, 2006 is submitted herewith in accordance with the provisions of
Chapter 11 of the Code of Iowa. The City's Finance Department prepared this report.
Responsibility for both the accuracy of the data presented and the completeness and fairness of
the presentation, including all disclosures, rest with the City. I believe the information, as
presented, is accurate in all material respects and presented in a manner designed to fairly present
the financial position and results of operations of the City. All disclosures necessary to enable the
reader to gain an understanding of the City's financial affairs have been included.
This report consists of management's representation concerning the finances of the City of Iowa
City. Management assumes full responsibility for the completeness and reliability of all of the
information presented in this report. To provide a reasonable basis for making these
representations, management of the City has established a comprehensive internal control
framework that is designed both to protect the government's assets from loss, theft, or misuse and
to compile sufficient reliable information for the preparation of the City's financial statements in
conformity with accounting principles generally accepted in the United States of America
(GAAP). Because the cost of internal controls should not outweigh their benefits, the City's
comprehensive framework of internal controls has been designed to provide reasonable rather
than absolute assurance that the financial statements will be free from material misstatement. As
management, we assert that, to the best of our knowledge and belief, this financial report is
complete and reliable in all material respects.
The CAFR reflects all funds of the City in accordance with standards set by the Governmental
Accounting Standards Board (GASB). In 1999, GASB adopted Statement No. 34, Basic
Financial Statements - Management's Discussion and Analysis - For State and Local
Governments. The final effective date for the implementation of GASB No. 34 for the City of
Iowa City was June 30, 2003. This report complies with those standards. This statement
significantly changes governmental financial reporting in order to bring it closer to a private
sector model.
To facilitate an understanding of the City's financial affairs, 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 independent auditors' report, management's discussion and
analysis, the basic financial statements, required supplementary information, and other
supplementary information. The statistical section contains comprehensive statistical data that 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 1996 and the U.S. Office of Management and Budget
(OMB) Circular A-133, Audits of State and Local Governments. Information related to this
3
single audit, including the schedules of federal financial assistance, findings and questioned costs,
and independent 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.
GAAP require that management provide a narrative introduction, overview, and analysis to
accompany the basic financial statements in the form of Management's Discussion and Analysis
(MD&A). This letter of transmittal is designed to complement the MD&A and should be read in
conjunction with it. The City's MD&A can be found immediately following the report of the
independent auditors.
The City of Iowa City's financial statements have been audited by Eide Bailly, LLP of Dubuque,
Iowa, a firm of licensed certified public accountants. The goal of the independent audit was to
provide reasonable assurance that the City's financial statements for the fiscal year ended, June 30,
2006 are free of material misstatement. The independent audit involved examining, on a test basis,
evidence supporting the amounts and disclosures in the financial statements; assessing the
accounting principles used and significant estimates made by management; and evaluating the
overall financial statement preparation. The independent auditor concluded, based upon the audit,
that there was a reasonable basis for rendering an unqualified opinion that the City of Iowa City's
financial statements for the fiscal year ended, June 30, 2006, are fairly presented in conformity with
GAAP.
Profile of the Government
The City of Iowa City was incorporated April 6, 1853. The City is governed by a seven member
Council; each member serves a four-year term. Elections are held every two years allowing for
continuation in office of at least three members at each biennial election. The Council members are
elected at large, but three members are nominated from specific districts, and the four other
members are nominated at large. The Council elects the Mayor from its own members for a two-
year term.
The City Council is the legislative body and makes all policy determinations for the City through
the enactment of ordinances and resolutions. It also adopts a budget to determine how the City will
obtain and spend its funds. The Council appoints members of boards, commissions and
committees.
The City Manager is the chief administrative officer for the City and is appointed by the City
CounciL The City Manager implements policy decisions of the City Council and enforces City
ordinances. In addition, the City Manager appoints and directly supervises the directors of the
City's operating departments and supervises the administration of the City's personnel system. He
supervises 537 full-time and 88 permanent part-time municipal employees and 492 temporary
employees including a police force of 70 sworn personnel and a fire department of 55 firefighters.
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
storm and sanitary sewer systems. The City operates a municipal off-street and on-street parking
system in the downtown area. Since 1971, the City has operated a transit system.
The annual budget serves as the foundation for the City's financial planning and controL All
departments of the City are required to submit requests for appropriation to the City Manager in
October. The City Manager uses these requests as the starting point for developing a proposed
budget. The City Manager then presents this proposed budget to the Council for review in
4
December. The Council is required to hold a public hearing on the proposed budget and to adopt a
final budget no later than March 15. The appropriated budget is prepared by fund, function (e.g.,
Public Safety), and department (e.g., Police).
The City adopts a three-year financial plan that includes both operations and capital improvements.
This three-year plan permits a more comprehensive review of the City's financial condition,
allowing analysis of the current and future needs and requirements. During preparation of the plan,
careful review is made of property tax levy rates, utility and user fee requirements, ending cash
balances by fund, debt service obligations, bond financing needs, capital outlay for equipment
purchases and major capital improvement projects. The state requires at least a one-year operating
budget. While legal spending control is exercised at a state mandated function level, management
control is set at the Department Manager level. 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 that are not encumbered lapse at the
end of the year.
Information useful in assessing the government's economic condition
The City's economic strength is based upon education, medical services, and diversified
manufacturing. The University of Iowa is the City's largest employer with over 23,900
employees and the University of Iowa Hospitals and Clinics is the largest university-owned
teaching medical center in the United States. The City also has a significant number of private
employers who have a history of providing stable and increasing employment in the community.
The relative stability of the University of Iowa, coupled with the City's multi-sector base of
industrial and commercial interests, will continue to help insulate the City from the significant
negative economic impacts related to unemployment.
The City continues to see sustained production in our major local industries, such as ACT, Proctor
& Gamble, and Pearson. 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 members of the Iowa City Area Development
Group, have proved positive with the retention and expansion of businesses. In addition, the
corridor between Iowa City and Cedar Rapids has been identified as one of the major growth areas
for new business development in the State of Iowa. Continued developments within Iowa City and
the region have a favorable impact upon the City's economy.
There have been improvements in the budget challenges faced by the State of Iowa, however, the
City's economy as a whole continues to grow. The major employers have been able to maintain
their workforce size. The unemployment rate for Johnson County continues to remain low at
between 2.3% and 2.9%. The City has consistently experienced modest increases in assessed
property valuations. New housing construction continues to be relatively strong with 160 new
single-family houses and 203 multi-family units added to the tax rolls for the year ended
December 31,2005. This, along with the low unemployment rate, continues to be indicative of
the City's economic well being.
The 2000 census population of Iowa City was 62,220. After further review by the United Census
Bureau, the population was revised to 62,380 in 2002. This represents a 4.42% increase over the
1990 population of 59,738.
In preparing the financial plan for the three years ending June 30, 2009, the process of budget
balancing has again been most difficult. With the continued tax limitations imposed by the state
(specifically the residential rollback factor) and other federal and state regulations and mandates,
5
the municipal service needs for our growing community are becoming increasingly difficult to
satisfy.
In balancing the budget for the three-year period, the City attempted to maintain service levels,
wherever practical. In addition, our planning has been directed at maintaining our current fiscal
strength and avoiding any erosion of that fiscal position, including the City's Aaa bond rating.
A continuing major objective in the three-year financial plan is to maintain or increase the City's
cash reserve position. In addition, procedures were adopted to allocate unreserved fund balances
between the contingency and undesignated fund balances. The contingency fund 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 year.
The City continues to pursue cooperative efforts with other local governments. Joint funding,
purchasing, planning and other efforts allow the City to meet mandates for new and improved
services in the future at the most reasonable cost. Joint cooperation currently encompasses
regional transportation planning, human services, solid waste management planning, a hazardous
materials response program, an enhanced 911 emergency communications system, community
relations, 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 agreements with neighboring governmental
subdivisions, as well as with the University of Iowa.
There are many signs that the City remains healthy and vibrant with great promise for the future.
The University of Iowa continues to add new buildings and facilities. The City continues to see
sustained production in major local industries. Industrial and commercial interests within the
community have continued to thrive.
The City will be challenged during the next couple of years to maintain its vitality 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, and
increased 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
The City continues to be proactive in maintaining and building its streets, bridges, storm water
mains, and trail systems and spent approximately $10.7 million in fiscal year 2006 on various
projects. The major projects were the widening of US Highway 6 from Lakeside Drive to the
eastern city limits, including traffic controls; construction of Camp Cardinal Boulevard, an
arterial street connecting western Iowa City to Coralville; widening State Highway l(North
Dodge Street) to Interstate 80; and renovation of the Iowa River Dam and Pedestrian Bridge.
Construction continued on Phase 1 of the Mormon Trek Boulevard Extension, a three phase project
to construct a southern arterial linking western and eastern sides of the City. Phase 1 began in FY02
with design costs, continued with land acquisition in FY03 and construction work concluding in
FY06. Cost of Phase 1 was $3.7 million. Phase 2 of the Mormon Trek Boulevard Extension is
6
construction of a box culvert and the closing of an airport runway. Estimated cost of Phase 2 will
be $3.6 million. Phase 3 will be the construction of McCollister Road and a bridge spanning the
Iowa River. Estimated costs of Phase 3 are $7 million. When all phases are completed, the
roadway will serve a combination of through and local traffic needs. Estimated costs for the entire
project total $14.3 million with $6 million in federal funding.
The Iowa City Housing Authority provides rental assistance for 1100 units, with an annual
contribution contract with the Federal Government of $6.4 million. Community Development
Block Grant and HOME Community Development Block Grant and Home Investment Partnership
funds totaling approximately $2.039 million were utilized for economic development, housing,
public services and facilities, and planning activities during fiscal year 2006. The CDBG and
HOME funds also leveraged approximately $1.7 million in other funds. These programs provide
for broad based financial impacts locally for builders, developers, and others.
Financial Information
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, 2006 provided no instances of
material weaknesses in the internal controls or significant violations of applicable laws and
regulations based upon the audit of the basic financial statements.
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 their salary, while employers contribute 5.75 %. There
is no allocation or measurement of unfunded liability to any municipal entity and, upon the
retirement of employees, IPERS has the sole responsibility for their benefits. The City has no
responsibility to pay employee pension benefits of IPERS besides the required contribution.
The City's police and fire employees are covered by the Municipal Fire and Police Retirement
System of Iowa (MFPRSI). This statewide 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
MFPRSI besides the required contribution.
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 that are then allocated to the City's
funds on a systematic basis.
The intention of the cash management system is to limit the amount of funds placed in accounts
where low or no interest is paid. Idle cash is invested in various instruments with various
maturity dates of less than one year, depending on the anticipated cash requirements during the
period.
The overall strategy of holding deposits and making investments is to expose the City to a minimum
amount of credit risk and market risk. All bank balances of deposits as of the balance sheet date are
7
entirely insured or collateralized with securities held by the State of Iowa Sinking Fund.
For the year ended June 30, 2006, the City earned $5,253,000 from all investments, an increase of
$1,906,000 from the prior year. The following table shows how this was allocated by fund type
for the fiscal years 2006 and 2005:
2006 2005
Investment Investment
Fund TVDe Earnin2s Earnin2s
(in thousands) (in thousands)
Governmental $ 2,678 $ 1,576
Proprietary 2~575 1~771
Totals $ 5~253 $ 3~347
Risk Management: The City is exposed to a variety of accidental losses and has established a risk
management strategy that attempts to minimize losses and the carrying cost of insurance.
Risk control techniques have been established to reasonably ensure that the City's employees are
aware of their responsibilities regarding loss exposures related to their duties. In a similar manner,
risk control techniques have been established to reduce possible losses to property owned by or
under the control of the City. Furthermore, supervisory personnel are held responsible for
monitoring risk control techniques on an operational basis. The City completed its sixteenth year
under a property and liability insurance program that provides for a $100,000 self-insured retention
per occurrence on property losses, a $500,000 self-insured retention per occurrence on liability, and
a $400,000 self-insured retention on workers' compensation losses. The insurance provides
coverage for claims in excess of the aforementioned self-insured retention up to a maximum of
$19,000,000 annual aggregate of the losses paid. 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.
The total assets in the Loss Reserve Fund as of June 30, 2006 were $5,150,000.
Independent Audit: Chapter 11 of the Code of Iowa requires an annual audit to be performed.
The independent public accounting firm of Eide Bailly LLP was selected by the City. In addition to
meeting the requirements set forth in Chapter 11, the audit was also designed to meet the
requirements of the Single Audit Act of 1996 and related OMB Circular A-133. The independent
auditors' report on the basic financial statements and combining and individual fund statements and
schedules is included in the financial section of this report. The independent auditors' reports
related specifically to the single audit are included in the compliance section of this report.
The financial statements are the responsibility of the City. The responsibility of the certified
public accountants is to express an opinion on the City's financial statements based on their audit.
An audit is conducted in accordance with generally accepted auditing standards. Those standards
require that the audit be planned and performed in a manner to obtain a reasonable assurance as to
whether the financial statements are free of material misstatement.
A wards and Acknowledgements
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,
8
2005. 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 conform to program
standards. The Comprehensive Annual Financial Report must satisfy both accounting principles
generally accepted in the United States of America and applicable legal requirements.
The Certificate is valid for a period of one year only. The City has received the Certificate for the
last twenty-one consecutive years. I believe our current report continues to conform to the
Certificate requirements and am submitting it to GFOA to determine its eligibility for another
certificate.
Responsibility and Acknowledgments
The Department of Finance prepared the Comprehensive Annual Financial Report of the City of
Iowa City, Iowa for the fiscal year ended June 30, 2006. The City Council, as required by law, is
responsible for the complete and accurate preparation of the City's Comprehensive Annual
Financial Report. I believe that the information presented is accurate in all material respects and
that this report fairly presents the financial position and results of operations of the various funds
of the City.
The preparation of this report on a timely basis could not have been accomplished without the
efficient and dedicated services of the entire staff of the City's Finance Depmtment. I would like to
express my appreciation to all members of the department who assisted and contributed to -its
preparation. I want to especially recognize the contributions of the City's Controller, Robin
Marshall, Assistant Controller, Sara Sproule, Senior Accountant, Esther Rusch, and Internal
Auditor, Nicole Heinricy Schmitz.
Also, I thank the Mayor, 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 dedicated, responsible,
and progressive manner.
-7~:~~'
Kevin O'Malley
Director of Finance
9
10
~
CITY OF IOWA CITY, IOWA
LISTING OF CITY OFFICIALS
June 30, 2006
ELECTED OFFICIALS
Mayor
Council Member and Mayor Pro tern
Council Member
Council Member
Council Member
Council Member
Council Member
Ross Wilburn
Regenia Bailey
Connie Champion
Amy Correia
Bob Elliott
Mike O'Donnell
Dee Vanderhoef
APPOINTED OFFICIALS
City Manager
City Clerk
City Attorney
Stephen J. Atkins
Marian K. Karr
Eleanor Dilkes
DEP ARTMENT DIRECTORS
Assistant City Manager
Director of Housing and Inspection Services
Library Director
Director of Planning & Community Development
Director of Public Works
Director of Parking and Transit
Senior Center Coordinator
Fire Chief
Parks and Recreation Director
Director of Finance
Chief of Police
Dale E. Helling
Douglas W. Boothroy
Susan Craig
Karin Franklin
Rick Fosse
Joseph Fowler
Linda Kopping
Andrew Rocca
Terry G. Trueblood
Kevin O'Malley
Sam Hargadine
11
Term Expires
January 1, 2008
January 1, 2008
January 1,2010
January 1,2010
January 1, 2008
January 1,2010
January 1, 2008
Date of Hire
July 20, 1986
May 21, 1979
March 18, 1996
August 16, 1975
September 22, 1975
July 28, 1975
May 19, 1980
February 22, 1984
January 2, 1970
March 20, 1995
July 14, 1978
February 18, 1986
August 19, 1985
August 29, 2005
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, 2005
A Certificate of Achievement for Excellence in Financial
Reporting is presented by the Government Finance Officers
Association of the United States and Canada to
government units and public employee retirement
systems whose comprehensive annual financial
reports (CAFRs) achieve the highest
standards in government accounting
and financial reporting.
President
~/~
Executive Director
12
/..~
EideBailly,M
~
ePAs & BUSINESS ADVISORS
INDEPENDENT AUDITOR'S REPORT
To the Honorable Mayor and
Members of the City Council
City of Iowa City, Iowa
We have audited the accompanying financial statements of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information of the City of Iowa City, Iowa,
as of and for the year ended June 30, 2006, which collectively comprise the City's basic financial
statements as listed in the table of contents. These financial statements are the responsibility of the
management of the City of Iowa City. Our responsibility is to express opinions on these financial
statements based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States. Those stan~ards require that we plan and perform
the audit to obtain reasonable assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements. An audit also includes assessing the accounting principles used
and the 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 opinions.
In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the governmental activities, the business-type activities, each major fund,
and the aggregate remaining fund information of the City of Iowa City, Iowa, as of June 30, 2006, and the
respective changes in financial position and, where applicable, cash flows thereof for the year then ended
in conformity with accounting principles generally accepted in the United States of America.
In accordance with Government Auditing Standards, we have also issued our report dated November 16,
2006, on our consideration of the City's internal control over financial reporting and our tests of its
compliance with certain provisions of laws, regulations, contracts, and grant agreements and other
matters. The purpose of that report is to describe the scope of our testing of internal control over financial
reporting and compliance and the results of that testing, and not to provide an opinion on the internal
control over financial reporting or on compliance. That report is an integral part of an audit performed in
accordance with Government Auditing Standards and should be considered in assessing the results of our
audit.
13
PEOPLE. PRINCIPLES. POSSIBILITIES.
www.eidebailly.com
3999 Pennsylvania Ave., Ste. 100 I Dubuque, Iowa 52002-2273 I Phone 563.556.1790 I Fax 563.557.7842 I EOE
The management's discussion and analysis and budgetary comparison information listed in the table of
contents are not a required part of the basic financial statements but are supplementary information
required by accounting principles generally accepted in the United States of America. We have applied
certain limited procedures, which consisted principally of inquiries of management regarding the methods
of measurement and presentation of the required supplementary information. However, we did not audit
the information and express no opinion on it.
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the basic financial statements of the City of Iowa City, Iowa. The introductory section,
combining nonmajor fund financial statements, and statistical section are presented for purposes of
additional analysis and are not a required part of the basic financial statements. The accompanying
Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required
by U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and
Non-Profit Organizations, and is also not a required part of the basic financial statements of the City of
Iowa City, Iowa. The combining nomnajor fund financial statements and the Schedule of Expenditures of
Federal Awards have been subjected to the auditing procedures applied in the audit of the basic financial
statements and, in our opinion, are fairly stated in all material respects in relation to the basic financial
statements taken as a whole. The introductory and statistical sections have not been subjected to the
auditing procedures applied in the audit of the basic financial statements, and accordingly, we express no
opinion on them.
4
"'L~
Dubuque, Iowa
November 16, 2006
14
Management's Discussion and Analysis
As management of the City of Iowa City, we present this narrative overview and analysis of the financial
activities of the City for the fiscal year ended June 30, 2006. This narrative is intended to be used in
conjunction with additional information that is included in the letter of transmittal, which can be found on
pages 3 - 9 of this report.
Financial Highlights
· The assets of the City of Iowa City exceeded its liabilities at the close of the fiscal year ending June
30,2006 by $326,922,000 (net assets). Of this amount, $53,815,000 (unrestricted net assets) may be
used to meet the government's ongoing obligations to its citizens and creditors.
· The City's total net assets increased by $14,773,000 during the fiscal year. Governmental activities
increased by $7,372,000 and business-type activities increased by $7,401,000.
· At the close of the current fiscal year, the City's governmental funds reported combined ending fund
balances of $31,953,000, a decrease of $1,564,000 in comparison with the prior year. Of this total
amount, approximately $27,066,000, or 85% was unreserved and is available for spending at the
City's discretion.
· At the end of the current fiscal year, the City's unreserved, undesignated fund balance for the General
Fund was $16,551,000, or 38% of total General Fund expenditures.
· The City's total debt decreased by $5,245,000, during the current fiscal year. The key factor to this
decrease was the retirement of bonds.
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the City's basic financial
statements. The City's basic financial statements are comprised of three components: 1) government-
wide financial statements, 2) fund financial statements; and 3) notes to the financial statements. This
report also contains other supplementary information in addition to the basic financial statements
themselves.
Government-wide Financial Statements: The government-wide financial statements are designed to
provide readers with a broad overview of the City's finances in a manner similar to a private-sector
business.
The statement of net assets presents information on all of the City's assets and liabilities, with the
difference between the two reported as net assets. Over time, increases or decreases in net assets may
serve as a useful indicator of whether the financial position of the City is improving or deteriorating.
The statement of activities presents information showing how the City's net assets changed during the
most recent fiscal year. All changes in net assets are reported as soon as the underlying event giving rise
to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are
reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g.,
uncollected taxes and earned but unused vacation leave).
Both of the government-wide financial statements distinguish functions of the City that are principally
supported by taxes and intergovernmental revenues (governmental activities) from other functions that are
intended to recover all or a significant portion of their costs through user fees and charges (business-type
activities). The governmental activities of the City include Public Safety, Public Works (roads, traffic
controls, and transit), Culture and Recreation, Community and Economic Development, General
Government, and Interest on long-term debt. The business-type activities of the City include Airport,
Cable Television, Housing Authority, Parking, Sanitation, Stormwater Collection, Wastewater Treatment,
and Water.
15
The government-wide financial statements may be found on pages 26 - 29 of this report.
Fund Financial Statements: A fund is a grouping of related accounts that is used to maintain control
over resources that have been segregated for specific activities or objectives. The City, like other state
and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related
legal requirements. All of the funds of the City can be divided into three categories: governmental funds,
proprietary funds and fiduciary funds.
Governmental Funds: Governmental funds are used to account for essentially the same function
reported as governmental activities in the government-wide financial statements. However, unlike the
government-wide financial statements, governmental fund financial statements focus on near-term
inflows and outflows of spendable resources, as well as on balances of spendable resources available at
the end of the fiscal year. Such information may be useful in evaluating a government's near-term
financing requirements and is typically the basis that is used in developing the next annual budget.
Because the focus of governmental funds is narrower than that of the government-wide financial
statements, it is useful to compare the information presented for governmental funds with similar
information presented for governmental activities in the government-wide financial statements. Both the
governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and
changes in fund balances provide a reconciliation to facilitate this comparison.
The City has five major governmental funds: General Fund, Employee Benefits Fund, Community
Development Block Grant Fund, Capital Projects - Bridge, Street, and Traffic Control Construction Fund,
and Debt Service Fund. Information is presented separately in the governmental funds balance sheet and
in the governmental funds statement of revenues, expenditures, and changes in fund balances for these
major funds. Data from all other non-major governmental funds is combined into a single aggregated
presentation and are referenced under a single column as "Other Governmental Funds". Individual fund
data on each of these non-major governmental funds is provided in the form of combining statements
elsewhere in this report.
The City adopts an annual appropriated budget for all governmental funds as required by state statute.
Budget comparisons have been provided for the Governmental funds and the Enterprise funds, to
demonstrate compliance with the adopted budget.
The basic governmental funds financial statements can be found on pages 30 - 35 of this report.
Proprietary Funds: The City maintains two different types of proprietary funds. Enterprise funds are
used to report the same functions presented as business-type activities in the government-wide financial
statements. The City uses enterprise funds to account for its Airport, Cable Television, Housing
Authority, Parking, Sanitation, Stormwater Collection, Wastewater Treatment, and Water activities.
Internal Service funds are an accounting device used to accumulate and allocate costs internally among
the City's various functions. The City has four Internal Service Funds: Equipment Maintenance, Central
Services, Loss Reserve, and Information Technology. Because these services predominantly benefit
governmental rather than business-type functions, they have been included within governmental activities
in the government-wide financial statements.
Proprietary funds provide the same type of information as the government-wide financial statements, only
in more detail. Wastewater Treatment, Water, Sanitation, and Housing Authority Funds are considered to
be major funds and are reported individually throughout the report. The other 4 non-major enterprise
funds are grouped together for reporting purposes and listed under a single heading "Other Enterprise
Funds". Detailed information for each of the non-major funds is provided in the combining statements on
pages 80 - 82. Individual fund data for the Internal Service funds is provided in the form of combining
statements elsewhere in this report.
The basic proprietary fund financial statements can be found on pages 36 - 41 of this report.
16
Fiduciary Funds: Fiduciary funds are used to account for resources held for the benefit of parties outside
the government. Fiduciary funds are not available to support the City's own programs and therefore are
not reflected in the government-wide financial statements. The City has four fiduciary funds: Project
Green, Library Foundation, Parks and Recreation Foundation, and P A TV (Public Access Television)
which are maintained as agency funds.
The basic fiduciary funds financial statements can be found on page 42.
Notes to Financial Statements: The notes provide additional information that is essential to a full
understanding of the data provided in the government-wide and fund financial statements. The notes to
the financial statements can be found on pages 43 - 68 of this report.
Other Information: The combining statements referred to in the above paragraphs in connection with
non-major governmental funds, non-major enterprise funds, and internal service funds are presented
immediately following the notes.
Government-wide Financial Analysis
As noted earlier, net assets may serve over time as a useful indicator of a government's financial position.
In the case of the City, assets exceeded liabilities by $326,922,000 at the close of the fiscal year ended
June 30, 2006.
By far, the largest portion of the City's net assets reflect its investment in capital assets (e.g., land,
building, machinery and equipment, improvements other than buildings, and infrastructure), less any
related debt to acquire those assets that is still outstanding. The City uses these capital assets to provide
services to its citizens; consequently, these assets are not available for future spending. Although the
City's investment in its capital assets is reported net of related debt, it should be noted that the resources
needed to repay this debt must be provided from other resources, since the capital assets themselves
cannot be used to liquidate these liabilities.
City of Iowa Oty's Net Assets
June 30, 2006
(amounts expressed in thousands)
Governmental Business-type
activities activities Total
2006 2005 2006 2005 2006 2005
Current and other assets $ 99,035 $ 94,332 $ 87,544 $ 83,970 $186,579 $ 178,302
Capital assets 150,644 141,282 252,130 254,560 402,774 395,842
Total Assets 249,679 235,614 339,674 338,530 589,353 574,144
Long-term liabilities outstanding 80,333 79,122 121,239 126,966 201,572 206,088
Current and other liabilities 56,440 50,958 4,419 4,949 60,859 55,907
Total Liabilities 136,773 130,080 125,658 131,915 262,431 261,995
Net assets:
Invested in capital assets, net of
related debt 95,227 84,768 155,346 150,797 250,573 235,565
Restricted 6,852 16,973 15,682 15,038 22,534 32,011
Unrestricted 10,827 3,793 42,988 40,780 53,815 44,573
Total Net Assets $ 112,906 $ 105,534 $ 214,016 $ 206,615 $326,922 $ 312,149
17
A portion of the City's net assets (6.9% or $22,534,000) represents resources that are subject to external
restrictions on how they may be used. The remaining balance of the unrestricted net assets (16.5% or
$53,815,000) may be used to meet the government's ongoing obligations to its citizens and creditors. At
the end of the fiscal year ended June 30, 2006, the City is able to report positive balances in all three
categories of net assets, both for the government as a whole, as well as for its separate governmental and
business-type activities.
Governmental Activities: Governmental activities increased the City's net assets by $7,372,000. The
increase in net assets of governmental activities is primarily due to expenditures for capital assets less
depreciation expense.
The following is a more detailed review of FY06's operation.
Revenues:
Program Revenues:
Charges for services $
Operating grants and contributions
Capital grants and contributions
General Revenues:
Property taxes
Road use tax
Other taxes
Earnings on investments
Gain (loss) on disposal of capital assets
Other
Total revenues
Expenses:
Public safety
Public works
Culture and recreation
Community and economic development
General government
Interest on long-term debt
Wastewater Treatment
Water
Sanitation
Housing Authority
Parking
Airport
Storm water
Cable Television
Total expenses
Change in net assets before transfers
Transfers
Change in net assets
Net assets beginning of year
Net assets end of year
City of Iowa City's Changes in Net Assets
(amounts expressed in thousands)
Governmental
activities
2006
2005
6,296
2,937
3,849
$
6,139
2,592
7,679
37,770
5,303
1,240
2,678
100
4,422
64,595
35,327
5,269
1,351
1,576
95
3,994
64,022
16,690
12,723
11,458
6,264
6,892
3,404
15,286
11,521
11,341
6,960
6,500
3,602
57,431
55,210
7,164
208
7,372
105,534
8,812
645
9,457
96,077
$ 112,906
$ 105,534
18
Business-type
activities
2006
$ 33,973
7,417
3,018
2,575
185
391
47,559
11,710
9,324
6,101
7,026
3,884
512
817
576
39,950
7,609
(208)
7,401
206,615
$ 214,016
2005
$ 33,647
7,012
2,387
1,771
304
418
45,539
12,214
8,313
6,031
7,466
3,989
520
1,452
607
40,592
4,947
(645)
4,302
202,313
$ 206,615
Total
2006
$ 40,269
10,354
6,867
37,770
5,303
1,240
5,253
285
4,813
112,154
16,690
12,723
11,458
6,264
6,892
3,404
11,710
9,324
6,101
7,026
3,884
512
817
576
97,381
14,773
14,773
312,149
$ 326,922
2005
$ 39,786
9,604
10,066
35,327
5,269
1,351
3,347
399
4,412
109,561
15,286
11,521
11,341
6,960
6,500
3,602
12,214
8,313
6,031
7,466
3,989
520
1,452
607
95,802
13,759
13,759
298,390
$ 312,149
Business-type Activities: Business-type activities increased the City's total assets by $7,401,000. The
increases in net assets were primarily in the Wastewater, Water, and Sanitation funds. For all business-
type activities, revenues exceeded expenses by $7,609,000. This was primarily due to increases in grants
and contributions and earnings on investments.
The graphs on the following pages represent a breakdown of revenue by source and expenditures by
program area for governmental and business-type activities.
19
Governmental Activities
FY2006 Revenue
by Source
Other Taxes
10%
Misc.
Other
11%
Charges for
services
10%
Grants and
Contributions
11%
Business- Type Activities
FY2006 Revenue
by Source
Grants and
Contributions
22%
Misc. Other
7%
20
Governmental Activities
FY2006 Expenditures
by Program Area
(amounts expressed in thousands)
18,000 Publi c
Safety
16,000
14,000
12,000
~ 10,000
~
r.IJ.
~
~
0 8,000
Q
6,000
4,000
2,000
0
Program Area
Housing
~ 8,000 Authority
r.IJ.
~
~
0 6,000
Q
4,000
2,000
0
14,000
12,000
10,000
Business-Type Activities
FY2006 Expenditures
by Program Area
(amounts expressed in thousands)
Wastewater
Treatment
Water
S tormwater
Program Area
21
Financial Analysis of the Government's Funds
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related
legal requirements.
Governmental Funds: The financial reporting focus of the City's governmental funds is to provide
information on near-term inflows, outflows, and balances of spendable resources. Such information may
be/is useful in assessing the City's financing requirements. In particular, unreserved fund balance may serve
as a useful measure of a government's net resources available for spending at the end of the fiscal year.
As of the fiscal year ended June 30, 2006, the City's governmental funds reported combined ending fund
balances of $31,953,000, a decrease of $1,564,000 in comparison with the prior year. Of this total amount,
$27,066,000 constitutes unreserved fund balance, which is available to use as working capital for the General
Fund since property tax revenues are received only twice a year and the remainder is available to meet the
future needs of the City. The remainder of the fund balance (15.3%) is reserved to indicate that it is not
available for new spending because it has already been committed. This remainder has been committed 1) to
liquidate contracts and purchase orders of the prior period ($600,000), 2) to fund various debt service
payments ($2,725,000), and 3) to fund employee retirement commitments ($1,299,000).
The General Fund is the chief operating fund of the City. As of the fiscal year ended June 30, 2006, the
unreserved fund balance of the General Fund was $16,551,000, while General Fund's total fund balance was
$17,121,000. As a measure of the General Fund's liquidity, it may be useful to compare both unreserved fund
balance and total fund balance to total fund expenditures. Unreserved fund balance represents 38.3% of total
General Fund expenditures ($43,158,000), while total fund balance represents 39.7% of that same amount.
The fund balance of the City's General Fund increased by $1,234,000 during the current fiscal year. This was
primarily due to an increase in intergovernmental revenue.
The Bridge, Street, and Traffic Control Construction Fund had a deficit fund balance of ($1,855,000) as
compared to a deficit balance of ($1,210,000) in the prior period. This fund accounts for transactions relating
to the acquisition or construction of major streets, bridges, and traffic control facilities. $20,000 of the fund
balance (1.1 %) is reserved to indicate that it is not available for new spending because it has already been
committed to liquidate contracts and purchase orders of the prior period. The deficit is due to capital
expenditures. The City anticipates receiving funds from the Iowa Department of Transportation. If not,
bonds will be issued in 2007 to cover the capital expenditures.
The Debt Service Fund had a fund balance of $2,725,000, a decrease of $342,000 from the prior year, all of
which is reserved for the payment of debt service (i.e. payment of general obligation principal and interest).
Proprietary Funds: The City's proprietary funds provide the same type of information found in the
government-wide financial statements, but in more detail.
The ending net assets of the enterprise funds were $208,152,000, a net asset increase of $7,398,000. This was
primarily due to an increase in the investment of capital assets, net of related debt. Of the enterprise funds'
net assets, $155,346,000 is invested in capital assets, net of related debt. Unrestricted net assets totaled
$37,124,000, an increase of $2,205,000 compared to the previous year.
The Internal Service funds showed net assets totaling $15,646,000 as of June 30, 2006, an increase of
$281,000 from the previous year.
Budgetary Highlights
The City presents budgetary information as allowed by GASB Statement No. 41. Budgets are based on nine
functional areas as required by state statute, not by fund or fund type.
22
The City had two budget amendments during the fiscal year, which is our common practice. These
amendments increased the expenditure budget by $25.4 million to a total of $188.2 million. This represented
a 15.6 percent increase. The major increase was due to capital projects in governmental and business-type
funds due to timing of completion of projects.
Capital Assets and Debt Administration
Capital Assets: The City's investment in capital assets for its governmental and business-type activities as of
June 30, 2006 amounts to $402,774,000 (net of accumulated depreciation). This investment in capital assets,
including land, buildings, improvements other than buildings, equipment, streets, bridges, trails, wastewater
and water systems, and other infrastructure represents the value of resources utilized to provide services to its
citizens. The City's investment in capital assets for the fiscal year ended June 30, 2006 increased by
$9,363,000 for governmental activities compared to the prior year and decreased by $2,431,000 for business-
type activities over the prior year.
The following table reflects the $402,774,000 investment in capital assets (net of accumulated depreciation).
Gty of Iowa Gty's Capital Assets
(net of depreciation)
(atmunts expressed in thousands)
Governmental
Activities
2006 2005
Land $ 12,969
Buildings 44,258
Irnproverrents other than
buildings 3,672
Machinery and equiprrent 11,027
Infrastructure 64,939
Construction in progress 13,779
Total $ 150,644
$
12,922
33,766
$
2,958
11,121
64,312
16,202
141,281
Business-type
Activities
2006 2005
$ 22,997 $ 22,289
84,113 87,213
8,340 8,697
12,424 13,336
121,064 119,773
3,192 3,253
$ 252,130 $ 254,561
Major capital asset events during the current fiscal year included the following:
Total
2006 2005
$ 35,966
128,371
12,012
23,451
186,003
16,971
$ 402,774
$
35,211
120,979
$
11,655
24,457
184,085
19,455
395,842
· The Court Street Transportation Center opened in September 2005. It includes facilities for interstate bus
service, taxi service, a parking facility, day care center and other commercial space. Total construction
costs for this project were $11,860,000.
· Airport projects included environmental assessment, runway design, grading, lighting, paving and runway
extension. CIP at fiscal year end totaled $1,111,000.
· A variety of street and bridge construction in new residential areas and replacement and expansion of
existing infrastructure amounted to $10,501,000.
· The fire department purchased a new aerial ladder truck at a cost of $848,000.
· Restoration of the Iowa River Power Dam to preserve the City's water supplies and reconstruction of a
pedestrian bridge and observation platforms were completed at a cost of $2,286,000.
· Construction of the fifth landfill cell as part of the landfill master plan. CIP at fiscal year end totaled
$1 , 111 ,000.
Additional information on the City's capital assets can be found in Note 5 to the financial statements.
23
Debt Administration: At the end of the fiscal year, the City had total bonded debt outstanding of
$190,975,000. Of this amount, $85,060,000 comprises debt backed by the full faith and credit of the City.
However, 8% of this total, $6,879,000 is debt that serves enterprise funds and is abated by their charges for
services. The remaining $105,915,000 represents revenue bonds secured solely by specific revenue sources.
City of Iowa City's Outstanding Debt
General Obligation and Revenue Bonds
(amounts expressed in thousands)
Governmental Business-type
Activities Activities Total
2006 2005 2006 2005 2006 2005
General obligation bonds $ 78,181 $ 77,015 $ 6,879 $ 8,275 $ 85,060 $ 85,290
Revenue bonds 105,915 110,930 105,915 110,930
Total $ 78,181 $ 77,015 $ 112,794 $ 119,205 $ 190,975 $ 196,220
During the current fiscal year the City's total bonded debt decreased by $5,245,000.
· The City issued $7,265,000 in General Obligation bonds during FY06. The bonds were used to finance
the cost of the City's 2006 and 2007 Capital Improvements Programs.
The City continues to have the same excellent bond rating 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, 2006 were as follows:
General obligation bonds
Parking revenue bonds
Wastewater treatment revenue bonds
Water revenue bonds
Aaa
A
A
A
The City continues to operate well under the State debt capacity debt limitations. State statute limits the amount
of General Obligation Debt outstanding to 5% of the assessed value of all taxable property in Iowa City. The
current debt limitation for the City is $186,629,525. With outstanding General Obligation Debt applicable to
this limit of $85,060,000 we are utilizing 46% of this limit.
More detailed information on debt administration is provided in Note 6 of the financial statements.
Economic Factors and Next Year's Budget and Rates
The City's expectation is continued constraints by the State property tax formula. Therefore, the City will not
have opportunities for new initiatives and will strive to maintain current service delivery levels.
Requests for Information
This report is designed to provide a general overview of the City of Iowa City's finances for all of those with an
interest in the government's finances. Questions concerning any of the information provided in this report, or
requests for additional financial information should be addressed to City of Iowa City, Finance Department, 410
E. Washington Street, Iowa City, lA, 52240.
24
25
CITY OF IOWA CITY, IOWA
ST A TEMENT OF NET ASSETS
June 30, 2006
(amounts expressed in thousands)
Assets
Equity in pooled cash and investments
Receivables:
Property tax
Accounts and unbilled usage
Interest
Notes
Internal balances
Due from other governments
Prepaid insurance
Inventories
Restricted assets:
Equity in pooled cash and investments
Capital assets:
Land and construction in progress
Other capital assets (net of accumulated depreciation)
Total assets
Liabilities
Accounts payable
Contracts payable
Accrued liabilities
Interest payable
Deposits
Due to other governments
Unearned revenue
Noncurrent liabilities:
Due within one year:
Employee vested benefits
Bonds payable
Due in more than one year:
Employee vested benefits
Notes Payable
Bonds payable
Landfill closure/post-closure liability
Total liabilities
Governmental
Activities
$ 39,127 $
39,313
96
667
10,920
( 6,696)
4,600
430
10,578
26,748
123,896
249,679
Business-type
Activities
47,914 $
3,664
1,210
1,477
6,696
271
361
25,951
26,188
225,942
339,674
Total
87,041
39,313
3,760
1,877
12,397
4,871
791
36,529
52,936
349,838
589,353
4,151 467 4,618
1,768 348 2,116
3,117 292 3,409
286 2,642 2,928
815 590 1,405
80 80
46,303 46,303
955 241 1,196
6,715 6,584 13,299
880 221 1,101
211 211
71,572 105,205 176,777
8,988 8,988
136,773 125,658 262,431
( continued)
26
CITY OF IOWA CITY, IOWA
ST A TEMENT OF NET ASSETS (continued)
June 30, 2006
(amounts expressed in thousands)
Governmental
Activities
Business-type
Activities
Net Assets
Invested in capital assets, net of related debt $ 95,227 $ 155,346 $
Restricted for or by:
Employee benefits 1,299
Debt service 2,725
Streets 2,782
Other purposes 46
Bond ordinance 13,254
State statute 517
Future improvements 42
Grant agreement 1,869
Unrestricted 10,827 42,988
Total net assets $ 112,906 $ 214,016 $
The notes to the financial statements are an integral part of this statement.
27
Total
250,573
1,299
2,725
2,782
46
13,254
517
42
1,869
53,815
326,922
CITY OF lOW A CITY, lOW A
STATEMENT OF ACTIVITIES
For the Year Ended June 30, 2006
(amounts expressed in thousands)
Program Revenues
Operating Capital
Charges Grants and Grants and
Functions/Programs: Expenses for Services Contributions Contributions
Governmental activities:
Public safety $ 16,690 $ 2,971 $ 253 $ 58
Public works 12,723 1,062 837 3,695
Culture and recreation 11,458 707 96
Community and economic development 6,264 1,847
General government 6,892 1,556
Interest on long-term debt 3,404
Total governmental activities 57,431 6,296 2,937 3,849
Business-type activities:
Wastewater Treatment 11,710 12,145 773
Water 9,324 9,012 606
Sanitation 6,101 7,133 3 46
Housing Authority 7,026 168 7,414
Parking 3,884 3,936
Airport 512 264 1,125
Stormwater 817 597 468
Cable television 576 718
Total business-type activities 39,950 33,973 7,417 3,018
Total $ 97,381 $ 40,269 $ 10,354 $ 6,867
General revenues:
Property taxes, levied for general purposes
Road use tax
Hotel/motel tax
Gas and electric tax
Earnings on investments
Gain on disposal of capital assets
Miscellaneous
Transfers
Total general revenues and transfers
Changes in net assets
Net assets beginning of year
Net assets end of year
The notes to the financial statements are an integral part of this statement.
28
Net (Expense) Revenue and
Changes in Net Assets
Governmental Business-type
Activities Activities Total
$ (13,408) $ - $ (13,408)
(7,129) (7,129)
(10,655) (10,655)
(4,417) (4,417)
(5,336) (5,336)
(3,404) (3,404)
( 44,349) ( 44,349)
1,208 1,208
294 294
1,081 1,081
556 556
52 52
877 877
248 248
142 142
4,458 4,458
( 44,349) 4,458 (39,891)
37,770 37,770
5,303 5,303
674 674
566 566
2,678 2,575 5,253
100 185 285
4,422 391 4,813
208 (208)
51,721 2,943 54,664
7,372 7,401 14,773
105,534 206,615 312,149
$ 112,906 $ 214,016 $ 326,922
29
Assets
Equity in pooled cash and investments
Receivables:
Property tax
Accounts and unbilled usage
Interest
Notes
Advances to other funds
Due from other governments
Inventories
Restricted assets:
Equity in pooled cash and investments
Total assets
CITY OF lOW A CITY, lOW A
BALANCE SHEET
GOVERNMENTAL FUNDS
June 30, 2006
(amounts expressed in thousands)
Capital
Special Revenue Projects
Bridge,
Community Street, and
Development Traffic Other
Employee Block Control Debt Governmental
General Benefits Grant Construction Service Funds Total
$ 18,706 $ 1,233 $ $ 1,325 $ 2,019 $ 3,844 $ 27,127
21,850 8,420 9,042 1 39,313
93 3 96
322 26 24 103 475
121 10,029 387 383 10,920
16 18 247 281
1,540 219 89 2,070 644 4,562
167 167
1,316 9,262 10,578
$ 44,131 $ 9,898 $ 10,136 $ 3,395 $ 11,719 $ 14,240 $ 93,519
(continued)
30
CITY OF IOWA CITY , IOWA
BALANCE SHEET (continued)
GOVERNMENTAL FUNDS
June 30, 2006
(amounts expressed in thousands)
Capital
Special Revenue Projects
Bridge,
Community Street, and
Development Traffic Other
Employee Block Control Debt Governmental
General Benefits Grant Construction Service Funds Total
Liabilities and Fund Balances
Liabilities:
Accounts payable $ 1,207 $ 4 $ 37 $ 1,953 $ $ 281 $ 3,482
Contracts payable 1,233 535 1,768
Accrued liabilities 1 , 123 9 16 22 1,171
Advances from other funds 850 16 247 1,113
Deferred revenue 23,015 8,594 10,047 2,048 8,994 519 53,217
Liabilities payable from restricted assets:
Deposits 815 815
Total liabilities 27,010 8,599 10,109 5,250 8,994 1,604 61,566
Fund balances:
Reserved for:
Inventories 167 167
Encumbrances 307 20 273 600
Debt service 2,725 2,725
Employee retirement commitments 1,299 1,299
Perpetual care 96 96
Unreserved
U ndesignated:
General fund 16,551 16,551
Special revenue funds 27 3,395 3,422
Capital projects funds (1,875) 8,968 7,093
Total fund balances 17,121 1,299 27 (1,855) 2,725 12,636 31,953
Total liabilities and fund balances $ 44,131 $ 9,898 $ 10,136 $ 3,395 $ 11,719 $ 14,240 $ 93,519
The notes to the financial statements are an integral part of this statement.
31
CITY OF IOWA CITY , IOWA
RECONCILIATION OF THE BALANCE SHEET OF THE
GOVERNMENTAL FUNDS TO THE STATEMENT OF NET ASSETS
June 30, 2006
(amounts expressed in thousands)
Total governmental fund balances
Amounts reported for governmental activities in the statement
of net assets are different because:
Internal service funds are used by management to charge the costs
of certain activities to individual funds. The assets and liabilities
of the internal service funds are included in governmental
activities in the statement of net assets.
Other long-term assets are not available to pay for current period
expenditures and therefore are deferred in the funds:
Notes receivable - Earned but unavailable
Capital assets used in governmental activities are not current
financial resources and therefore are not reported in the funds.
Accrued compensated absences are not due and payable in the
current period and therefore are not reported in the funds.
Bonds payable are not due and payable in the current period
and therefore are not reported in the funds.
Notes payable are not due and payable in the current period
and therefore are not reported in the funds.
Accrued interest on bonds
Internal balance due to integration of internal service funds
Total net assets of governmental activities
The notes to the financial statements are an integral part of this statement.
32
$
31,953
15,646
6,914
144,773
(1,732)
(78,287)
(211)
(286)
(5,864 )
$
112,906
CITY OF lOW A CITY, lOW A
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
For the Year Ended June 30, 2006
(amounts expressed in thousands)
Capital
Special Revenue Proj ects
Bridge,
Community Street, and
Development Traffic Other
Employee Block Control Debt Governmental
General Benefits Grant Construction Service Funds Total
Revenues
Taxes $ 20,897 $ 8,296 $ - $ - $ 8,841 $ 977 $ 39,011
Licenses and permits 1,279 1,279
Intergovernmental 3,033 1,626 2,606 6,995 14,260
Charges for services 2,040 187 2,227
Use of money and property 1,677 11 208 307 2,203
Miscellaneous 3,394 350 12 100 320 4,176
Total revenues 32,320 8,494 1,976 2,618 9,149 8,599 63,156
Expenditures
Current:
Public safety 15,678 124 17 15,819
Public works 8,987 1,290 74 10,351
Culture and recreation 9,905 217 10,122
Community and economic development 854 474 3,370 4,698
General government 6,198 225 87 6,510
Debt service:
Principal 6,099 6,099
Interest 3,458 3,458
Capital outlay 1,536 1,458 9,510 2,649 15,153
Total expenditures 43,158 349 1,932 10,800 9,557 6,414 72,210
Excess (deficiency) of revenues over
(under) expenditures (10,838) 8,145 44 (8,182) (408) 2,185 (9,054)
Other Financing Sources (Uses)
Issuance of debt 1 ,000 6,265 7,265
Sale of capital assets 91 18 109
Premium (discount) on issuance of bonds (6) 35 29
Transfers in 13,002 7,370 66 1,189 21,627
Transfers out (1,021 ) (8,152) (65) (845) (11,457) (21,540)
Total other financing sources and (uses) 12,072 (8,152) (65) 7,537 66 (3,968) 7,490
Net change in fund balances 1,234 (7) (21) ( 645) (342) (1,783) (1,564)
Fund Balances, Beginning 15,887 1,306 48 (1,210) 3,067 14,419 33,517
Fund Balances, Ending $ 17,121 $ 1,299 $ 27 $ (1,855) $ 2,725 $ 12,636 $ 31,953
33
34
CITY OF IOWA CITY
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
For the Year Ended June 30, 2006
(amounts expressed in thousands)
Net change in fund balances - total governmental funds
Amounts reported for governmental activities in the statement of activities
are different because:
Governmental funds report capital outlays as expenditures while governmental
activities report depreciation expense to allocate those expenditures over the
life of the asset. Capital outlays and contributed capital assets exceeded
depreciation expense in the current year as follows:
Expenditures for capital assets
Capital assets contributed
Depreciation expense
$
14,488
859
(5,583)
Bond proceeds are reported as financing sources in governmental funds and thus
contribute to the change in fund balance. In the statement of net assets,
however, issuing debt increases long-term liabilities and does not affect the
statement of activities. Similarly, repayment of principal is an expenditure in
the governmental funds but reduces the liability in the statement of net assets.
Debt issued
Premium on bonds issued
Repayments of debt
Amortization of premium
(7,265)
(29)
6,099
14
Because some revenues will not be collected for several months after the
City's year end, they are not considered available revenues and are deferred
in the governmental funds.
Some expenses reported in the statement of activities do not require the
use of current financial resources and therefore are not reported as
expenditures in governmental funds:
Change in accrued compensated absences
Change in accrued interest on debt
In the statement of activities, only the gain on the sale of the capital assets is
recognized, whereas in the governmental funds, the proceeds from the sale
increased financial resources. Thus, the change in net assets differs from the
change in fund balance by the cost of the capital asset sold.
Prepaid items in the governmental funds have been recorded
as expenditures when paid. However, the statement of activities will report
these items as expenses in the period that the corresponding net asset is
exhausted.
Internal service funds are used by management to charge the costs
of certain activities to individual funds. The net revenue of certain activities of
internal service funds is reported with governmental activities.
Change in net assets of governmental activities
The notes to the financial statements are an integral part of this statement.
35
$
(1,564 )
9,764
(1,181)
63
(14)
40
(9)
(5)
278
$
7,372
CITY OF IOWA CITY , IOWA
STATEMENT OF NET ASSETS
PROPRIETARY FUNDS
June 30, 2006
(amounts expressed in thousands)
Governmental
Business-type Activities - Enterprise Funds Activities -
Other Internal
Wastewater Housing Enterprise Service
Treatment Water Sanitation Authority Funds Total Funds
Assets
Current assets:
Equity in pooled cash and investments $ 10,598 $ 15,013 $ 15,551 $ 2,531 $ 4,221 $ 47,914 $ 12,000
Receivables:
Accounts and unbilled usage 1,599 1,064 433 187 381 3,664
Interest 303 324 403 74 106 1,210 192
Notes 1,252 225 1,477
Advances to other funds 2,074 2,074
Due from other governments 68 51 64 88 271 38
Inventories 361 361 263
Total current assets 12,500 16,830 18,512 4,108 5,021 56,971 12,493
Noncurrent assets:
Restricted assets:
Equity in pooled cash and investments 9,279 3,389 10,090 1,869 1,324 25,951
Capital assets:
Land 695 6,296 1,055 848 14,102 22,996 45
Buildings 59,486 23,408 999 5,474 29,274 118,641 831
Improvements other than buildings 7,365 2,318 121 9 408 10,221 50
Machinery and equipment 9,810 10,372 153 115 821 21,271 12,193
Infrastructure 83,453 40,281 9,315 30,734 163,783 940
Accumulated depreciation (46,118) (12,816) (6,888) (3, 104) (19,048) (87,974) (8,188)
Construction in progress 60 177 1,114 210 1,631 3,192
Total noncurrent assets 124,030 73,425 15,959 5,421 59,246 278,081 5,871
Total assets 136,530 90,255 34,471 9,529 64,267 335,052 18,364
(continued)
36
CITY OF lOW A CITY, lOW A
STATEMENT OF NET ASSETS (continued)
PROPRIETARY FUNDS
June 30, 2006
(amounts expressed in thousands)
Governmental
Business-type Activities - Enterprise Funds Activities -
Other Internal
Wastewater Housing Enterprise Service
Treatment Water Sanitation Authority Funds Total Funds
Liabilities
Current liabilities:
Accounts payable $ 72 $ 167 $ 94 $ 79 $ 55 $ 467 $ 669
Contracts payable 155 193 348
Accrued liabilities 129 190 185 58 192 754 2,049
Advances from other funds 1,224 1,224
Due to other governments 10 57 13 80
Bonded debt payable (net of unamortized discounts) 4,073 1,866 645 6,584
Total current liabilities 4,274 2,233 491 150 2,309 9,457 2,718
Noncurrent liabilities:
Liabilities payable from restricted assets:
Interest payable 1,657 666 319 2,642
Deposits 366 210 13 590
Advances from other funds 18 18
Bonded debt payable (net of unamortized discounts) 63,967 30,930 10,308 105,205
Landfill closure/postclosure liability 8,988 8,988
Total noncurrent liabilities 65,624 31,962 8,989 228 10,640 117,443
Total liabilities 69,898 34,195 9,480 378 12,949 126,900 2,718
Net Assets
Invested in capital assets, net of related debt 55,376 42,391 5,869 3,552 48,158 155,346 5,871
Restricted by bond ordinance 9,278 2,705 1,271 13,254
Restricted by state statute 517 517
Restricted for future improvements 42 42
Restricted by grant agreement 1,869 1,869
Unrestricted 1,978 10,964 18,605 3,730 1,847 37,124 9,775
Total net assets $ 66,632 $ 56,060 $ 24,991 $ 9,151 $ 51,318 208,152 $ 15,646
Adjustment to reflect the consolidation of internal service fund activities
related to enterprise funds. 5,864
Net assets of business-type activities $ 214,016
The notes to the financial statements are an integral part of this statement.
37
38
CITY OF lOW A CITY, lOW A
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETS
PROPRIETARY FUNDS
For the Year Ended June 30, 2006
(amounts expressed in thousands)
Governmental
Business-type Activities - Enterprise Funds Activities -
Other Internal
Wastewater Housing Enterprise Service
Treatment Water Sanitation Authority Funds Total Funds
Operating Revenues:
Charges for services $ 12,145 $ 9,012 $ 7,133 $ 168 $ 5,515 $ 33,973 $ 12,427
Miscellaneous 40 165 6 87 93 391
Total operating revenues 12,185 9,177 7,139 255 5,608 34,364 12,427
Operating Expenses:
Personal services 1,565 2,024 1,949 801 2,116 8,455 1,633
Commodities 533 1,908 215 29 199 2,884 1,900
Services and charges 2,162 1,765 3,379 6,007 1,216 14,529 8,066
4,260 5,697 5,543 6,837 3,531 25,868 11,599
Depreciation 4,037 1,985 553 178 1,563 8,316 1,342
Total operating expenses 8,297 7,682 6,096 7,015 5,094 34,184 12,941
Operating income (loss) 3,888 1,495 1,043 (6,760) 514 180 (514)
Nonoperating Revenues (Expenses):
Gain (loss) on disposal of equipment 17 (25) 180 13 185 64
Operating grants 3 7,414 7,417
Interest income 596 741 836 198 204 2,575 479
Interest expense (3,375) (1,607) (656) (5,638)
Total nonoperating revenues (expenses) (2,762) (891) 839 7,792 ( 439) 4,539 543
Income (loss) before capital contributions
and transfers 1,126 604 1,882 1,032 75 4,719 29
Capital contributions 773 606 46 1,593 3,018
Transfers in 60 65 917 1,042 255
Transfers out (222) ( 467) (131) (86) (475) (1,381) (3)
Change in net assets 1,737 743 1,797 1,011 2,110 7,398 281
Net Assets, Beginning 64,895 55,317 23,194 8,140 49,208 15,365
Net Assets, Ending $ 66,632 $ 56,060 $ 24,991 $ 9,151 $ 51,318 $ 15,646
Adjustment to reflect the consolidation of internal service fund activities
related to enterprise funds. 3
Change in net assets of business-type activities $ 7,401
The notes to the financial statements are an integral part of this statement.
39
CITY OF IOWA CITY , IOWA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
For the Year Ended June 30, 2006
(amounts expressed in thousands)
Governmental
Business-type Activities - Enterprise Funds Activities -
Other Internal
Wastewater Housing Enterprise Service
Treatment Water Sanitation Authority Funds Total Funds
Cash Flows From Operating Activities
Receipts from customers and users $ 12,058 $ 9,188 $ 7,268 $ 42 $ 5,602 $ 34,158 $ 12,531
Payments to suppliers (2,823) (3,980) (2,992) ( 6,030) $ (1,494) (17,319) $ (10,027)
Payments to employees (1,561) (2,024) (1,924) (795) $ (2,094) (8,398) $ (1,220)
Net cash flows from operating activities 7,674 3,184 2,352 (6,783) 2,014 8,441 1,284
Cash Flows From Noncapital Financing Activities
Grants received 3 7,414 7,417
Transfers from other funds 60 65 917 1,042 255
Transfers to other funds (222) ( 467) (131) (86) (475) (1,381) (3)
Repayment/(payment) of notes receivable (189) 25 ( 164 )
Advances to other funds (212) (212)
Repayment of advances from other funds (35) (35)
Net cash flows from noncapital financing activities (162) ( 467) (340) 7,204 432 6,667 252
Cash Flows From Capital and Related Financing
Activities
Capital grants received 1 , 125 1 , 125
Acquisition and construction of property and
equipment (233) (120) (1,691) (241) (1,985) ( 4,270) (948)
Proceeds from sale of property 21 462 13 496 64
Principal paid on bonded debt (3,983) (1,812) ( 616) (6,411)
Interest paid on bonded debt (3,398) (1,607) (661 ) (5,666)
Net cash flows from capital and related financing
activities (7,593) (3,539) (1,691) 221 (2,124) (14,726) (884)
Cash Flows From Investing Activities
Interest on investments 490 635 711 169 159 2,164 404
Net increase (decrease) in cash and cash equivalents 409 (187) 1,032 811 481 2,546 1,056
Cash and Cash Equivalents, Beginning 19,468 18,589 24,609 3,589 5,064 71,319 10,944
Cash and Cash Equivalents, Ending $ 19,877 $ 18,402 $ 25,641 $ 4,400 $ 5,545 $ 73,865 $ 12,000
40
CITY OF IOWA CITY , IOWA
STATEMENT OF CASH FLOWS (continued)
PROPRIETARY FUNDS
For the Year Ended June 30, 2006
(amounts expressed in thousands)
Wastewater
Treatment
Business-type Activities - Enterprise Funds
Other
Housing Enterprise
Water Sanitation Authority Funds
Governmental
Activities -
Internal
Service
Funds
Total
Reconciliation of operating income (loss)
to net cash flows from operating activities:
Operating income (loss) $ 3,888 $ 1,495 $ 1,043 $ (6,760) $ 514 $ 180 $ (514)
Adjustments to reconcile operating income
(loss) to net cash flows from operating activities:
Depreciation expense 4,037 1,985 553 178 1,563 8,316 $ 1,342
Changes in:
Receivables:
Accounts and unbilled usage (127) (39) 179 (183) (37) (207) 96
Due from other governments 53 (50) (27) 29 5 8
Inventories (1) (1) (23)
Accounts payable (127) (284 ) 47 11 (79) ( 432) (38)
Accrued liabilities 4 25 6 22 57 413
Due to other governments (1) (22) (8) (5) (36)
Deposits (3) (3) 2 (4)
Landfill closure/postclosure liability 563 563
Total adjustments 3,786 1,689 1,309 (23) 1,500 8,261 1,798
Net cash flows from operating activities $ 7,674 $ 3,184 $ 2,352 $ (6,783) $ 2,014 $ 8,441 $ 1,284
Noncash Investing, Capital, and
Financing Activities:
Contributions of fixed assets from government
and others $ 773 $ 606 $ 46 $ - $ 1,593 $ 3,018
The notes to the financial statements are an integral part of this statement.
41
CITY OF IOWA CITY , IOWA
STATEMENT OF FIDUCIARY
ASSETS AND LIABILITIES
June 30, 2006
(amounts expressed in thousands)
Assets
Equity in pooled cash and investments
Accounts receivable
Interest receivable
Total assets
Liabilities
Accounts payable
Accrued liabilities
Due to agency
Total liabilities
The notes to the financial statements are an integral part of this statement.
42
Agency
Funds
$
411
4
7
422
$
$
108
4
310
422
$
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS
June 30, 2006
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 its citizens
including general government, a mass transportation system, public safety, streets, parks, and cultural
facilities. It also operates an airport, parking facilities, water treatment, wastewater treatment, stormwater
collection, sanitation collection and disposal (including landfill operations), cable television, and a
housing authority.
The financial statements of the City have been prepared in conformity with accounting principles
generally accepted in the United States of America (GAAP) as applied to governmental units. The
Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for
establishing governmental accounting and financial reporting principles. The more significant accounting
policies of the City are described below.
The Reporting Entity
For financial reporting purposes, the City includes all of its funds, organizations, agencies, boards,
commissions, and authorities. The City has also considered all potential component units for which it is
financially accountable, and other organizations for which the nature and significance of their relationship
with the City are such that exclusion would cause the City's financial statements to be misleading or
incomplete. The Governmental Accounting Standards Board has set forth criteria to be considered in
determining financial accountability. These criteria include appointing a voting majority of an
organization's governing body, and (1) the ability of the City to impose its will on that organization or (2)
the potential for the organization to provide specific benefits to, or impose specific financial burdens on
the City. There were no component units required to be included.
Government- Wide and Fund Financial Statements
The government-wide financial statements (i.e., the Statement of Net Assets and the Statement of
Activities) report information on all of the nonfiduciary activities of the primary government.
Governmental activities, which normally are supported by taxes and intergovernmental revenues, are
reported separately from business-type activities, which rely to a significant extent on fees and charges for
support.
The Statement of Activities demonstrates the degree to which the direct expenses of a given function or
segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a
specific function or segment. Program revenues include 1) charges to customers or applicants who
purchase, use, or directly benefit from goods, services, or privileges provided by a given function or
segment and 2) grants and contributions that are restricted to meeting the operational or capital
requirements of a particular function or segment. Taxes and other items not properly included among
program revenues are reported as general revenues.
As a general rule, the effect of interfund activity has been eliminated from the government-wide financial
statements. Exceptions to this general rule are charges between the City's water and sewer function and
various other functions of the government. Eliminations of these charges would distort the direct costs
and program revenues reported for the various functions concerned.
43
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
Separate financial statements are provided for governmental funds and proprietary funds. Major
individual governmental funds and major individual enterprise funds are reported as separate columns in
the fund financial statements.
Description of Funds
These financial statements include all funds owned or administered by the City, for which the City acts as
custodian.
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.
The accounts of the City are organized on the basis of funds, each of which is considered to be a separate
accounting entity. The fund categories are governmental, proprietary, and fiduciary. Each fund is
accounted for by providing a separate set of self-balancing accounts that comprise its assets, liabilities,
net assets, revenues, and expenditures or expenses, as appropriate. The individual funds account for the
governmental resources allocated to them for the purpose of carrying on specific activities in accordance
with laws, regulations, or other restrictions.
Basis of Accounting
The accounting and financial reporting treatment applied to a fund is determined by its "measurement
focus." The government-wide financial statements and proprietary funds are accounted for on the flow of
economic resources measurement focus and use the accrual basis of accounting. Agency funds do not
have a measurement focus and use the accrual basis of accounting. Under the accrual method, revenues
are recorded when earned and expenses are recorded at the time liabilities are incurred. The City applies
all applicable Financial Accounting Standards Board pronouncements issued on or before November 30,
1989, except those that conflict with GASB pronouncements, in accounting and reporting for these funds.
All governmental funds 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. Under the modified accrual basis, revenue is recognized when
susceptible to accrual, which is in the period in which it becomes both available (collectible within the
current period or soon thereafter to be used to pay liabilities of the current period) and measurable (the
amount of the transaction can be determined). Revenue accrued includes property taxes,
intergovernmental revenue, and interest earned on investments (if they are collected within 60 days after
the year-end). Expenditures are recorded when the related fund liability is incurred. Principal and interest
on long-term debt, as well as expenditures related to compensated absences and claims and judgments,
are recorded only when payment is due.
The City reports the following major governmental funds:
The General Fund is the City's primary operating fund. It accounts for all financial resources of
the general government, except those required to be accounted for in another fund.
44
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
The Employee Benefits Fund is used to account for the employee benefits related to those
employees who are paid through governmental fund types, which are funded by a separate
property tax levy.
The Community Development Block Grant Fund accounts for revenue from the U.S. Department
of Housing and Urban Development's Community Development Block Grant programs.
The Bridge, Street, and Traffic Control Construction Fund accounts for the construction or
replacement of infrastructure fixed assets, such as streets, bridges, dams, sidewalks, and lighting
systems.
The Debt Service Fund accounts for the accumulation of resources for and the payment of general
long -term debt principal, interest, and related costs.
The City reports the following major proprietary funds:
The Wastewater Treatment Fund is used to account for the operation and maintenance of the
wastewater treatment facility and sanitary sewer system.
The Water Fund is used to account for the operation and maintenance of the water system.
The Sanitation Fund is used to account for the operation and maintenance of the solid waste
collection system and landfill.
The Housing Authority Fund is used to account for the operations and activities of the City's low
and moderate income housing assistance and public housing programs.
Additionally, the City reports internal service funds to 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, Loss Reserve Fund, and the Information
Technology Fund.
The City also reports fiduciary funds which are used to account for resources held for the benefit of
parties outside the government. Fiduciary funds are not reflected in the government-wide financial
statement because the resources of those funds are not available to support the City's own programs. The
accounting used for fiduciary funds is much like that used for proprietary funds. The City has four
fiduciary funds which are maintained as agency funds, with no attempt to create an ongoing fund balance.
Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating
revenues and expenses generally result from providing services and producing and delivering goods in
connection with a proprietary fund's principal ongoing operations. The principal operating revenues of
the City's enterprise funds and of the City's internal service funds are charges to customers for sales and
services. Operating expenses for enterprise funds and internal service funds -include the cost of sales and
services, administrative expenses, and depreciation on capital assets. All revenues and expenses not
meeting this definition are reported as nonoperating revenues and expenses.
When both restricted and unrestricted resources are available for use, it is the government's policy to use
restricted resources first, then unrestricted resources as they are needed.
45
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
Uses of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the
United States of America requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of
the financial statements and the reported amounts of revenue, expenditures and expenses, as appropriate,
during the reporting period. Actual results could differ from these estimates. Material estimates that are
particularly susceptible to significant change in the near-term relate to the determination of landfill
closure and postclosure care costs, total capacity of the landfill at closure, and calculation of the costs of
claims incurred, but not reported.
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 pool, 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 fair value except for the
Iowa Public Agency Investment Trust (IPAIT) which is valued at amortized cost pursuant to Rule 2a-7
under the Investment Company Act of 1940.
For the purpose of the Statement of Cash Flows, restricted and nonrestricted investments with a maturity
of three months or less when purchased are considered cash equivalents.
Receivables and Revenue Recognition
Property tax receivable is recognized in governmental funds on the levy or lien date, which is the date that
the tax asking is certified by the City to the County Board of Supervisors. Current year delinquent
property tax receivable represents unpaid taxes from the current year. The succeeding year property tax
receivable represents taxes certified by the City to be collected in the next fiscal year for the purposes set
out in the budget for the next fiscal year. By statute, the City is required to certify its budget to the County
Auditor by March 15 of each year for the subsequent fiscal year. However, by statute, the tax asking and
budget certification for the following fiscal year becomes effective on the first day of that year. Although
the succeeding year property tax receivable has been recorded, the related revenue is deferred in both the
government-wide and fund financial statements and will not be recognized as revenue until the year for
which it is levied.
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, as
long as the susceptible to accrual criteria are met.
Income from investments in all fund types and from charges for services 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.
46
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
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 General Fund, Water Fund, and the Equipment Maintenance Fund.
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.
Capital Assets
Capital assets, which include property, buildings, equipment, and infrastructure assets (e.g., roads,
bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type
activities columns in the government-wide financial statements. The City follows the policy of not
capitalizing an asset with an initial, individual cost of less than $50,000 for infrastructure assets and
$5,000 for remaining assets. Such assets are recorded at original purchase cost or at fair value at the date
of donation when received as donated properties.
Depreciation is computed using the straight-line method over the following estimated useful lives:
Infrastructure
Buildings and structures
Improvements other than buildings
Vehicles
Other equipment
3 - 100 years
20 - 50 years
15 - 50 years
2 - 20 years
5 - 30 years
Bond Premiums and Discounts
Debt issued at a premium or discount is recorded net of the unamortized premium or discount. In the
governmental funds, premiums and discounts are recorded entirely as other financing sources or uses in
the year of issuance. In the proprietary funds and the government-wide statements, they are amortized
over the life of the bonds.
Compensated Absences
Permanent City employees accumulate vacation and sick leave hours for subsequent use or for payment
upon death, resignation, or retirement. The City pays its employees (except firefighters) one-half of the
accumulated sick leave at the time of termination on the basis of the employee's then effective hourly
base salary, provided that the dollar amount of the payment may be up to, but not exceed, the amount that
an employee would be paid if the employee had terminated on June 28, 1985. Employees hired on or after
June 29, 1985, are not eligible for payment of accumulated sick leave upon termination, death, or
retirement.
Pensions
The provision for pension cost is recorded on the accrual basis (based on statutorily determined
contribution rates), and the City's policy is to fund pension costs as they accrue.
47
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
Landfill Closing Costs
Costs expected to be incurred in ultimately closing the present landfill site are being systematically
provided for through charges to expense over the estimated useful life of the landfill on the basis of
capacity used (see Note 13).
Budgetary and Legal Appropriation and Amendment Policies
The City prepares and adopts an annual function budget, as prescribed by Iowa statutes, for all funds
except 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 function:
Public safety
Public works
Health and social services
Culture and recreation
Community and economic development
General government
Debt service
Capital outlay
Business-type
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
function level for all funds combined, rather than at the individual fund level. Management can transfer
appropriations within a function, within a fund type, and between fund types, without the approval of the
governing body so long as the total budget by function area will not be exceeded. 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 function basis, and to
compare such function totals to function 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 function budget. Annual operating budgets are adopted for the internal service funds for
management control purposes. Such budgets, however, are not legally required to be adopted under state
statutes. These budgets are adopted and amended at the same time and in the same manner as the City's
annual function budget.
48
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
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 being available from sources
other than property taxation.
c. To permit transfers between funds.
d. To permit transfers between programs.
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 those amendments are shown in the accompanying
budgetary comparison schedule. The original budget was increased by $11.7 million in revenues and
other financing sources and by $25.4 million in expenditures and other financing uses. Appropriations as
adopted or amended, and not encumbered, lapse at the end of the fiscal year.
As allowed by GASB Statement No. 41, Budgetary Comparison Schedules - Perspective Differences, the
City presents budgetary comparison schedules as required supplementary information based on the
program structure of nine functional areas as required by state statute for its legally adopted budget.
Restricted Assets
Assets within the individual funds, which can be designated by the City Council for any use within the
fund's purpose, are considered to be unrestricted assets. Assets, which are restricted for specific uses by
bonded debt requirements, grant provisions, or other requirements, are classified as restricted assets.
Liabilities which are payable from restricted assets, are classified as such.
2. Compliance and Accountability
At June 30, 2006 the Capital Project Fund for bridge, street, and traffic control construction reported a
deficit fund balance of $1,855,000. The deficit is due to capital expenditures. The City anticipates
receiving funds from the Iowa Department of Transportation. If not, bonds will be issued in 2007 to
cover the capital expenditures.
3. Cash and Pooled Investments
The City's deposits in banks at June 30, 2006 were entirely covered by federal depository insurance,
national credit union administration, or by the State Sinking Fund in accordance with Chapter 12C of the
Code of Iowa. This chapter provides for additional assessments against the depositories to insure there
will be no loss of public funds.
49
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
The City is authorized 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
Iowa depository institutions approved by City Council and secured pursuant to the limitations set forth in
Chapter 12C of the Code of Iowa; prime eligible bankers acceptances; certain high rated commercial
paper; perfected repurchase agreements; Iowa Public Agency Investment Trust (IP AIT); certain
registered open-end management investment companies registered with the Securities & Exchange
Commission under the federal Investment Company Act of 1940; certain joint investment trusts; and
warrants or improvement certificates of a drainage district.
Investments are stated at fair value. In addition, the City had investments in the Iowa Public Agency
Investment Trust which are valued at an amortized cost of $3,284,233 pursuant to Rule 2a-7 under the
Investment Company Act of 1940.
At June 30, 2006 the City had the following investments:
~
U S Agencies
Van Kampen U S Mutual Fund
Fair Value
$1,454,615
164,115
Maturity
November 2006
none
Interest rate risk. The City's investment policy limits the investment of general and operating funds to
one year, unless a temporary extension of maturities is approved by the City Council. In such cases, the
average maturity of each fund's portfolio shall not exceed 397 days. Funds not identified as operating
funds may be invested in instruments whose maturities do not exceed five years at the time of purchase.
Credit risk. State law limits investments to commercial paper and corporate bonds to the top two ratings
issued by nationally recognized statistical rating organizations. It is the City's policy to comply with
rating restrictions. The City's Van Kampen investment at June 30, 2006 is rated Aaa by Moody's
Investors service. The investment in Iowa Public Agency Investment Trust is not rated by Moody's
Investors service as it is a state security that is backed by the full faith and credit of the issuing
government and is not subject to credit risk.
Concentration of credit risk. The City investment policy limits the amount that may be invested in any
one issuer to a maximum amount approved by the City Council.
The aforementioned Iowa Public Agency Investment Trust (IP AIT) and mutual funds represent
investments in pools managed by others. IP AIT is a common trust established under Iowa law pursuant to
Iowa Code Chapter 28E in 1987 to enable eligible Iowa public agencies to safely and effectively invest
their available operating and reserve funds. IP AIT is registered under the Investment Company Act of
1940.
The IP AIT portfolios have followed established money market mutual fund investment parameters
designed to maintain a $1 per unit net asset value since inception and were registered with the Securities
and Exchange Commission (SEC).
Due to legal and budgetary reasons, the general fund is assigned a portion of the investment earnings
associated with other funds. These funds are the employee benefits, other shared revenue and sanitation
funds.
50
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
4. Interfund Balances and Transfers
Interfund balances for the year ended June 30, 2006, consisted of the following:
Advances from
Community
Development Debt
General Block Grant Service Sanitation Total
Advances to:
General $ $ $ $ 849,785 $ 849,785
Community Development
Block Grant 15,574 15,574
Nonmajor governmental 247,067 247,067
Housing Authority 18,000 18,000
Nonmajor enterprise 1,223,571 1,223,571
Total $ 15,574 $ 18,000 $ 247,067 $ 2,073,356 $ 2,353,997
Interfund balances at June 30, 2006, include advances due to/from other funds. Advances to/from other
funds represent amounts for construction loans, land and negative cash funding. $1,183,532 of the
$1,223,571 advances to the Non-Major Enterprise Funds and $720,157 of the $849,785 advances to the
General Fund are not expected to be repaid within the next year. $237,810 of the $247,067 advance to the
Non-Major Governmental Funds is not expected to be repaid within the next year. None of the $18,000
advance to Housing Authority is expected to be repaid within the next year. The $15,574 advance to the
Community Development Block Grant Fund is expected to be repaid within the next year.
51
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
Interfund transfers for the year ended June 30, 2006, consisted of the following:
Transfer From
Bridge,
Street and
Community Traffic
Employee Development Control Nonmajor
General Benefits Block Grant Construction Governmental
Transfer to:
General $ $ 8,152,026 $ $ 195,587 $ 4,289,637
Debt service 21,250 44,289
Bridge, street and traffic
control construction 6,697,847
Nonmajor governmental 790,627 270,258
Wastewater treatment
Housing 64,959
Nonmajor enterprise 112,000 649,597 155,058
Internal Service 97,531
Total transfer to $ 1,021,408 $ 8,152,026 $ 64,959 $ 845,184 $ 11,457,089
Transfers are used to move revenues and bond proceeds from the fund that State statutes or the budget
requires to collect them to the fund that the State statutes or the budget requires to expend them.
52
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
Transfer From
Wastewater Nonmajor Internal Total
Treatment Water Sanitation Houisng Enterprise Service Transfer From
$ $ $ $ $ 362,821 $ 2,500 $ 13,002,571
65,539
153,994 407,044 112,000 7,370,885
41,841 86,146 1,188,872
60,000 60,000
64,959
916,655
67,600 89,483 254,614
$ 221,594 $ 467,044 $ 131,324 $ 86,146 $ 474,821 $ 2,500 $ 22,924,095
53
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
5. Capital Assets
Capital asset activity for the year ended June 30, 2006, was as follows:
Acquisitions Disposals
Beginning and and Balance
July 1~ 2005 Transfers Transfers June 30~ 2006
Governmental activities:
Capital assets, not being depreciated:
Land $ 12,922,537 $ 46,861 $ - $ 12,969,398
Construction in progress 16~201~606 13~332~361 15~754~947 13~779~020
Total capital assets, not being depreciated 29 ~ 124~ 143 13~379~222 15~754~947 26~748~418
Capital assets, being depreciated:
Buildings 45,282,411 11,911,633 384,490 56,809,554
Improvements other than buildings 3,890,466 887,868 4,778,334
Machinery and equipment 30,791,142 3,210,013 1,591,549 32,409,607
Infrastructure 78~939~778 2~709~478 81~649~256
Total capital assets being depreciated 158~903~797 18~718~992 1~976~039 175~646~750
Less accumulated depreciation for:
Buildings 11,516,340 1,419,551 384,490 12,551,401
Improvements other than buildings 932,513 173,762 1,106,275
Machinery and equipment 19,670,152 3,263,629 1,551,603 21,382,178
Infrastructure 14~628~020 2~082~640 16~710~660
Total accumulated depreciation 46~747~025 6~939~582 1 ~936~093 51~750~514
Total capital assets, being depreciated, net $112~156~772 $ 11~779~410 $ 39~946 $ 123~896~236
Governmental activities capital assets, net $141,280,915 $ 25,158,632 $ 15,794,893 $150,644,654
54
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
Acquisitions Disposals
Beginning and and Balance
July 1~ 2005 Transfers Transfers June 30~ 2006
Business-type activities:
Capital assets, not being depreciated:
Land $ 22,288,569 $ 787,969 $ 79,500 $ 22,997,038
Construction in progress 3~252~982 3~942~054 4~003~371 3~ 191~665
Total capital assets, not being depreciated 25~541 ~551 4~730~023 4~082~871 26~188~703
Capital assets, being depreciated:
Buildings 118,625,743 316,053 300,724 118,641,072
Improvements other than buildings 10,147,021 73,934 10,220,955
Machinery and equipment 21,098,981 243,595 72,374 21,270,202
Infrastructure 158~944~944 4~837 ~932 163~782~876
Total capital assets being depreciated 308~816~689 5~471~514 373~098 313~915~105
Less accumulated depreciation for:
Buildings $ 31,412,533 $ 3,211,098 $ 95,403 $ 34,528,228
Improvements other than buildings 1,450,006 430,633 1,880,639
Machinery and equipment 7,762,754 1,126,784 43,552 8,845,986
Infrastructure 39~172~165 3~547 ~511 42~719~676
Total accumulated depreciation 79~797~458 8~316~026 138~955 87~974~529
Total capital assets, being depreciated, net 229~019~231 (2~844~512) 234~143 225~940~576
Business-type activities capital assets, net $254,560,782 $ 1 ,885,511 $ 4,317 ,014 $ 252,129,279
Depreciation expense was charged to functions as follows:
Governmental activities:
Public safety
Public works
Culture and recreation
Community and economic development
General government
Internal service funds
$ 582,414
2,644,912
1,980,292
37,619
338,572
1~355~773
Total depreciation expense - governmental activities
$ 6,939,582
Business-type activities:
Wastewater treatment
Water
Sanitation
Housing authority
Nonmajor enterprise
$ 4,036,633
1,984,988
553,206
178,325
1~562~876
Total depreciation expense - business-type activities
$ 8,316,026
55
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
6. Bonded and Other Long-Term Debt
Changes in Long-term Liabilities
Long-term liability activity for the year ended June 30, 2006, was as follows:
J ul y 1, June 30, Due Within
2005 Issues Retirements 2006 One Year
Governmental activities:
General obligation bonds $ 77,015,377 $ 7,265,000 $ 6,099,222 $ 78,181,155 $ 6,700,525
Plus: Unamortized
Premium (discount) 90~026 29~843 14~223 105~646 14~223
Total general
obligation bonds 77 ~ 1 05~403 7 ~294~843 6~ 113~445 78~286~801 6~714~748
Note payable 211~000 211~000
Employee vested benefits 1~805~610 952~046 922~823 1~834~833 955~000
$ 79,122,013 $ 8,246,889 $ 7 ,036,268 $ 80,332,634 $ 7,669,748
Business-type activities:
General obligation bonds $ 8,274,623 $ - $ 1,395,778 $ 6,878,845 $ 1,429,475
Less: Unamortized
discounts 71~626 6~609 65~017 6~609
Total general
obligation bonds 8~202~997 1~389~169 6~813~828 1 ~422~866
Revenue bonds 110,930,000 5,015,000 105,915,000 5,155,000
Less: Unamortized
discounts 1~011~761 72~049 939~712 72~049
Total revenue bonds 109~918~239 4~942~951 104~975~288 5~082~951
Landfill closure/post-
closure 8,425,488 562,189 8,987,677
Employee vested benefits 420~553 259~957 217~920 462~590 241~358
$126,967 ,277 $ 822,146 $ 6,550,040 $ 121,239,383 $ 6,747,175
A note payable was issued to Greater Iowa City Housing Fellowship for the purchase of an 11 unit
apartment building for low income and disabled housing in the Peninsula Neighborhood. The terms of
the loan are 1 %, interest only payments for twenty years with a final balloon payment of $211,000 due on
August 1, 2025.
For the governmental activities, employee vested benefits are generally liquidated by the General Fund
and Community Development Block Grant Fund.
56
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
General Obligation Bonds
Various issues of general obligation bonds totaling $85,060,000 are outstanding as of June 30, 2006. The
bonds have interest rates ranging from 2.5% to 5.6% and mature in varying annual amounts ranging from
$275,000 to $2,195,000 per issue, with the final maturities due in the year ending June 30, 2023. Interest
and principal payments on all general obligation bonds, except tax abated portions recorded in the
enterprise funds, are accounted for through the Debt Service Fund.
Portions 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 enterprise
funds is included in those funds.
Annual debt service requirements to maturity for general obligation bonds are as follows:
Fiscal Year Ending Governmental Activities Business-type Activities
June 30 Principal Interest Principal Interest
2007 6,700,525 3,464,538 1,429,475 284,314
2008 6,578,235 3,222,276 561,765 238,554
2009 6,763,235 2,956,142 561,765 216,001
2010 6,889,538 2,680,499 580,462 192,794
2011 7,130,840 2,392,733 599,160 168,127
2012-2016 30,458,782 7,491,633 2,846,218 435,674
2017-2021 12,375,000 2,021,571 300,000 15,000
2022-2026 1~285~000 104~405
Total $ 78,181,155 $ 24,333,797 $ 6,878,845 $ 1 ,550,464
Revenue Bonds
As of June 30, 2006, the following unmatured revenue bond issues are outstanding:
Wastewater
Parking Treatment Water
Original issue amount $ 13,850,000 $ 83,935,000 $ 30,700,000
Interest rates 5.9% to 7.4% 3.5% to 5.8% 2.0% to 5.6%
Annual maturities $ 305,000 to $ 270,000 to $ 245,000 to
$ 895,000 $ 3,010,000 $ 910,000
Amount outstanding $ 10,725,000 $ 68,485,000 $ 26,705,000
57
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
Revenue bond debt service requirements to maturity are as follows:
Fiscal Year Ending
June 30
Business-type Activities
Principal Interest
2007
2008
2009
2010
2011
2012-2016
2017-2021
2022-2026
5,155,000
5,415,000
5,625,000
5,875,000
6,195,000
28,725,000
31,470,000
17 ~455~000
5,128,064
4,905,893
4,668,765
4,413,216
4,139,939
16,432,893
9,078,823
1~966~613
$ 105,915,000 $ 50,734,206
The revenue bond ordinances required that wastewater treatment, parking system, and water revenues 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
(a) Revenue Bond and Interest
Sinking Reserve
Amount sufficient to pay current bond and interest maturities.
(b) Revenue Debt Service Reserve
Amount required to be deposited in the Revenue Bond and
Interest Reserve until the reserve fund equals: Parking Revenue
and Water Revenue bonds - maximum debt service due on the
bonds in any succeeding fiscal year. Wastewater Revenue
bonds - 125% of the average principal and interest payments
over the life of all the Wastewater Revenue bonds.
( c) Improvement Reserve
$20,000 per month until the reserve balance equals or exceeds
$2,000,000 for Wastewater Revenue bonds, $5,000 per month
until the reserve balance equals or exceeds $300,000 for Parking
Revenue bonds and $450,000 for Water Revenue bonds, with no
further deposits once the minimum balance is reached. If the
reserve falls below the required minimum, monthly transfers in
the aforementioned amounts will resume.
58
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
Summary of Bond Issues
General obligation and revenue bonds payable at June 30, 2006, are comprised of the following issues:
Date of Amount Interest Final Outstanding
Issue Issued Rates Maturity June 30~ 2006
General Obligation Bonds:
Multi-Purpose Mar. 1997 $5,200,000 4.5 -4.7 6/07 $500,000
Water Construction (1) Nov. 1997 5,540,000 4.875 - 5.0 6/17 3,300,000
Multi-Purpose Apr. 1998 8,500,000 4.35 - 4.75 6/13 3,900,000
Multi-Purpose Mar. 1999 9,000,000 4.125 - 4.7 6/18 5,700,000
Multi-Purpose Jul. 2000 14,310,000 5.0- 5.5 6/18 10,965,000
Multi-Purpose Jun. 2001 11,500,000 4.0-4.9 6/16 8,150,000
Multi-Purpose and Library
Construction May 2002 29,100,000 3.5 - 5.0 6/21 22,495,000
Refunded Multi-Purpose (3) Oct. 2002 10,600,000 2.5 -4.0 6/15 4,580,000
Multi-Purpose Nov. 2003 5,570,000 2.5 - 3.6 6/14 4,450,000
Taxable - Urban Renewal Mar. 2004 7,305,000 4.0- 5.4 6/23 7,305,000
Multi-Purpose Mar. 2005 7,020,000 3.0-4.0 6/15 6,450,000
Multi-Purpose Jun. 2006 6,265,000 3.625-4.0 6/16 6,265,000
Multi-Purpose Jun. 2006 1,000,000 5.5 -5.6 6/16 1 ~OOO~OOO
Total General Obligation Bonds 85~060~000
Date of Amount Interest Final Outstanding
Issue Issued Rates Maturity June 30~ 2006
Revenue Bonds:
Parking Bonds Dec. 1999 $ 11,350,000 5.875 - 6.0 7/24 $10,725,000
Wastewater Treatment
Bonds Mar. 1996 18,300,000 5.0 - 5.75 7/21 14,500,000
Wastewater Treatment
Bonds May 1997 10,600,000 5.15 - 5.5 7/22 8,575,000
Wastewater Treatment
Bonds Jan. 1999 7,000,000 4.25 - 4.87 7/24 5,470,000
Wastewater Treatment
Bonds Oct. 2000 12,000,000 5.125 - 5.5 7/25 10,550,000
Wastewater Treatment
Bonds Dec. 2001 10,250,000 4.5 - 5.0 7/20 10,250,000
Refunded Wastewater
Treatment Bonds (2) May 2002 25,785,000 3.25 - 4.1 7/13 19,140,000
Water Bonds May 1999 9,200,000 4.75 - 5.0 7/25 7,885,000
Water Bonds Dec. 2000 13,000,000 5.0 - 5.625 7/26 11,325,000
Water Bonds Oct. 2002 8,500,000 2.0 - 4.65 7/22 7 ~495~000
Total Revenue Bonds 105~915~000
$190,975,000
59
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
(1) These bond issues have a portion of the general obligation bonds payable shown as a liability on the
balance sheet of the Water Fund.
(2) This bond issue refunds the January 1993 Wastewater Revenue Bonds.
(3) This bond issue has a portion of the general obligation bonds payable shown as a liability on the
balance sheet of the Water Fund, Wastewater Fund, and Parking Fund.
Conduit Debt Obligations
From time to time, the City has issued Industrial Development Revenue Bonds and Facility Refunding
Revenue Bonds to provide financial assistance to private sector entities for the acquisition, construction,
and renovation of industrial and commercial facilities deemed to be in the public interest. The bonds are
collateralized by the property financed and are payable solely from payments received on the underlying
mortgage loans. All payments on the bonds are made by the private sector entities directly to a bond
trustee, who is a third party financial institution, and in turn, disburses the payment to the respective bond
holders. Neither the City, the State, nor any political subdivision thereof is obligated in any manner for
repayment of the bonds. Accordingly, the bonds are not reported as liabilities in the accompanying
financial statements.
As of June 30, 2006, there were two series of Industrial Development Revenue Bonds and Facility
Refunding Revenue Bonds outstanding, with an aggregate principal amount payable of $44,565,000.
Debt Legal Compliance
Legal Debt Margin:
As of June 30, 2006, the general obligation debt issued by the City did not exceed its legal debt margin
computed as follows:
Assessed valuation:
Real property
Utilities
$3,682,279,290
50~311~216
Total valuation
$3,732,590,506
Debt limit, 5% of total assessed valuation
Debt applicable to debt limit:
General obligation bonds
$ 186,629,525
85~060~000
Legal debt margin
$ 101,569,525
60
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
7. Segment Information
The City issued revenue bonds to finance construction of its parking facilities. Summary financial
information for the parking department is presented below:
Condensed Statement of Net Assets
As sets:
Current assets
Restricted assets
Capital assets
Total assets
$
2,972
1,317
18~666
22~955
Liabilities:
Current liabilities
Noncurrent liabilities payable from restricted assets
Other noncurrent liabilities
Total liabilities
958
323
10~308
11 ~589
Net assets:
Invested in capital assets, net of related debt
Restricted
Unrestricted
8,902
1,313
1~151
11,366
$
61
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
Condensed Statement of Revenues, Expenses, and Changes in Net Assets
Operating revenue
Depreciation expense
Other operating expenses
Operating income
$
4,018
(819)
(2~380)
819
Nonoperating revenues (expenses):
Interest income
Interest expense
Transfer out
Change in net assets
Beginning net assets
Ending net assets
143
( 656)
(200)
106
11~260
11,366
$
Condensed Statement of Cash Flows
Net cash flows from:
Operating activities
Noncapital financing activities
Capital and related financing activities
Investing activities
Net increase
Cash and cash equivalents, beginning
$
1,550
(175)
(1,351)
109
133
3~698
Cash and cash equivalents, ending
$
3.831
8. Risk Management
The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets;
workplace accidents, errors and omissions; and natural disasters. During fiscal year 1988 the City
established the Loss Reserve Fund, an internal service fund, to account for and finance its uninsured risks
of loss. During the year ended June 30, 2006 the City purchased property, liability, and workers'
compensation insurance under the program that provides for a $100,000 self-insured retention per
occurrence on property losses, a $500,000 self-insured retention per occurrence on liability, and a
$400,000 self-insured retention on workers' compensation losses. The liability insurance provides
coverage for claims in excess of the aforementioned self-insured retention up to a maximum of
$19,000,000 annual aggregate of losses paid. The operating funds pay annual premiums to the Loss
Reserve Fund. Accumulated monies in the Loss Reserve Fund are available to cover the self-insured
retention amounts and any uninsured losses. Settled claims have not exceeded this commercial coverage
in any of the past eight fiscal years.
62
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
The Housing Authority Fund is insured under a separate policy with the Assisted Housing Risk
Management Association. The remaining funds participate in the Loss Reserve Fund. The funds make
payments to the Loss Reserve Fund based on actuarial estimates of the amounts needed to pay prior- and
current-year claims and to establish a reserve for catastrophic losses. The Fund's accrued liabilities
balance includes a claims liability at June 30, 2006 based on the requirements of GASB Statement No.
10, as amended, which requires that a liability for claims be reported if information prior to the issuance
of the financial statements indicates that it is probable that a liability has been incurred at the date of the
financial statements and the amount of the loss can be reasonably estimated. Changes in the Loss Reserve
Fund's claims liability amount for property, liability, and workers' compensation for the years ended
June 30, 2006 and 2005 are as follows:
Current - Year
Beginning-of- Claims and Balance at
Fiscal- Year Changes in Claim Fiscal
Liability Estimates Payments Year-End
2004 - 2005 $ 808,000 $ 840,000 $ 534,000 $ 1,114,000
2005 - 2006 1,114,000 1,070,000 745,000 1,439,000
Also, the City is partially self-insured, 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 $100,000 per employee with an aggregate stop-loss of $6,393,248. For the year ended
June 30, 2006, the aggregate stop-loss was approximately $5,941,466; otherwise, there was no change in
coverage from the prior year. The operating funds are charged premiums by the Loss Reserve Fund. The
City reimburses a health insurance provider for actual medical costs incurred, plus a claims processing
fee. Changes in the Loss Reserve Fund's claims liability amount for health care coverage for the years
ended June 30,2006 and 2005 are as follows:
Current - Year
Beginning-of- Claims and Balance at
Fiscal- Year Changes in Claim Fiscal
Liability Estimates Payments Year-End
2004 - 2005 $ 663,000 $ 3,577,000 $ 3,851,000 $ 389,000
2005 - 2006 389,000 5,317,000 5,261,000 445,000
63
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
9. Contractual Commitments and Contingencies
The total outstanding contractual commitments as of June 30, 2006 are as follows:
Fund Proi ect Amount
Bridge, street and traffic Paving and bridge construction, $ 2,835,615
control construction engineering design and consulting
Other construction Transportation center construction center 739,970
Water Water main construction 1,856,161
Parking Fiber interconnect, Garage Repair & Main. 572,326
Sanitation Landfill cell construction 459,564
Airport Runway extension consulting 3,639
Cable TV Refranchising consulting 44,290
Economic development Hotel construction 229~531
$ 6,741,096
10. Contingent Liabilities
Litigation
The City is a defendant in a number of lawsuits arising principally from claims against the City for
alleged improper actions by City employees, with such lawsuits typically involving claims of improper
police action, unlawful taking of property by zoning, negligence, appeals of condemnations, and
discrimination. Total damages claimed are substantial; however, it has been the City's experience that
such actions are settled for amounts substantially less than claimed amounts. The City's management
estimates that the potential claims against the City, not covered by various insurance policies, would not
materially affect the financial condition of the City. The City has the authority to levy additional taxes
(outside the regular limit) to cover uninsured judgments against the City.
64
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
11. Pension and Retirement Systems
Municipal Fire and Police Retirement System of Iowa
The City is a participating employer in the Municipal Fire and Police Retirement System of Iowa
(MFPRSI or the Plan), which is a cost-sharing multiple-employer defined benefit public police and fire
employees retirement system. All fire fighters and police officers appointed under civil service participate
in the Plan. The Plan provides retirement, disability, and death benefits that are established under state
statute. The Plan issues a publicly available financial report that includes financial statements and
required supplementary information. The report may be obtained by writing to Municipal Fire and Police
Retirement System of Iowa, 2836 104th Street, Urbandale, Iowa 50322. A member may retire at age 55
with 22 years of employment, and receive full benefits that are equal to 66% of the member's average
final compensation for a member retiring after July 1, 2000. Additionally, members retiring on or after
July 1, 2000, with more than 22 years of service will receive an additional 2% of the member's average
final compensation for up to 8 years of additional service. Other benefits are also calculated as varying
percentages of the average final compensation. Benefits vest after four years of service.
Member contribution rates are established by statute. For the fiscal year ended June 30, 2006, members
contributed 9.35%. The City's contribution rate is based upon an actuarially determined normal
contribution rate. The normal contribution rate is provided by state statute to be the actuarial 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 to the Plan may further reduce the City's
contribution rate. However, the City's contribution rate may not be less than 28.21 % of earnable
compensation.
The City was required to contribute 28.21 % of earnable compensation of each member in 2006, 24.92%
of earnable compensation in 2005. The contributions paid by the City for the years ended June 30, 2004,
2005, and 2006, were $1,335,065, $1,750,377, and $1,925,332 respectively, and was equal to the required
contributions for each year.
Iowa Public Employees Retirement System
The City contributes to the Iowa Public Employees Retirement System (IPERS), which is a cost-sharing
multiple-employer defined benefit pension plan administered by the State of Iowa. IPERS provides
retirement and death benefits, which are established by State statute to plan members and beneficiaries.
IPERS issues a publicly available financial report that includes financial statements and required
supplementary information. The report may be obtained by writing to IPERS, P.O. Box 9117, Des
Moines, Iowa 50306-9117.
All employees, except temporary employees of six months or less of employment duration, who do not
participate in any other public retirement system in the state are eligible and must participate in IPERS.
The pension plan provides retirement and death benefits that are established by state statute. Generally, a
member may retire at the age of 65, or any time after age 62 and 26 years or more of service, or when age
plus years of service equals or exceeds 88, and receive unreduced (for age) 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 60% of the average of the highest three years of covered
wages times years of service divided by 30.
65
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
Plan members are required to contribute 3.70% of their annual covered salary and the City is required to
contribute 5.75% of annual covered payroll. Contribution requirements are established by state statute.
The City's contributions to IPERS for the years ended June 30, 2004, 2005, and 2006, were $1,240,324,
$1,247,065, and $1,329,784 respectively, and were equal to the required contributions for each year.
12. Post-Employment Benefits
All full-time employees who retire or become disabled are offered the following post-employment benefit
options:
Health insurance - The option 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 individual's expense with the City's life insurance carrier.
Long-term disability - The option of converting the employee's City-paid group policy to a personal
policy at the individual's expense with the City's long-term disability insurance carrier.
The above options, while at the individual's own expense, are included within the City's overall insurance
package. Therefore, a portion of the above coverage is being subsidized by the City and its current
employees. However, the City cannot reasonably estimate the amount of this subsidy and it is being
expensed as incurred by the City.
13. Landfill Closure and Postclosure Care Costs
In August 1993, the GASB issued Statement No. 18, Accounting for Municipal Solid Waste Landfill
Closure and Postclosure Care Costs (the Statement). Under these rules, in addition to operating expenses
related to current activities of the landfill, an expense provision and related liability are being recognized
based on the future closure and postclosure care costs that will be incurred near or after the date the
landfill no longer accepts waste. The recognition of these landfill closure and postclosure care costs is
based on the amount of the landfill used during the year.
The estimated liability for landfill closure and postclosure care costs as of June 30, 2006, is approximately
$8,988,000, which is based on 72% usage (filled) of the landfill and is included in accrued liabilities
within the Sanitation Fund. It is estimated that an additional amount of approximately $4,513,000 will be
recognized as closure and postclosure care expenses between the date of the balance sheet and the date
the landfill is expected to be filled to capacity by the year ended June 30, 2019. The estimated total
current cost of the landfill closure and postclosure care costs at June 30, 2006, was determined by
engineers from Howard R. Green Company and approximated $12,379,000. It is based on the amount that
would be paid if all equipment, facilities, and services required to close, monitor, and maintain the landfill
were acquired as of June 30, 2006. These amounts are based on an estimated postclosure care and
monitoring period of 30 years, consistent with current State Department of Natural Resources regulations.
However, the actual cost of closure and postclosure care may be higher due to inflation, changes in
technology, or changes in landfill laws and regulations.
66
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
The City is required by federal and state laws and regulations to provide some form of financial assurance
to finance closure and postclosure care. The City will meet its financial assurance obligations through the
issuance of general obligation bonds. As of June 30, 2006, the Sanitation Fund had $9,571,691 in related
equity in pooled cash and investments, at fair value designated for satisfaction of postclosure costs. The
City estimates that these cash reserves will only provide a fraction of the dollars needed to close and
monitor the landfill. The remaining portion of postclosure care costs, anticipated future inflation costs and
additional costs that might arise from changes in postclosure requirements (due to changes in technology
or more rigorous environmental regulations, for example) may need to be covered by charges to future
landfill users as well as City taxpayers.
14. New Governmental Accounting Standards Board (GASB) Standards
The Governmental Accounting Standards Board (GASB) has issued four statements not yet implemented
by the City. The statements, which might impact the City are as follows:
Statement No. 43, Financial Reporting for Postemployment Benefit Plans Other than Pension Plans
issued April 2004, will be effective for the City for the fiscal year ending June 30, 2008. This statement
establishes uniform financial reporting standards for other postemployment benefit (OPEB) plans and
supersedes the interim guidance included in Statement No. 26. This statement affects reporting by
administrators or trustees of OPEB plan assets or by employers or sponsors that include OPEB plan assets
as trust or agency funds in their financial reports.
Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other
than Pensions issued June 2004, will be effective for the City for the fiscal year ending June 30, 2009.
This statement establishes standards for the measurement, recognition, and display of (OPEB)
expense/expenditures and related liabilities (assets), note disclosures and, if applicable, required
supplementary information (RSI) in the financial reports of state and local governmental employers.
Statement No. 47, Accounting for Termination Benefits issued June 2005, establishes accounting
standards for termination benefits. For termination benefits provided through an existing defined benefit
OPEB plan, the provisions of this Statement should be implemented simultaneously with the
requirements of Statement 45.
Statement No. 48, Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of
Assets and Future Revenues issued September 2006, will be effective for the fiscal year ending June 30,
2008. This statement establishes standards for transactions in which a government receives, or is entitled
to, resources in exchange for future cash flows generated by collecting specific receivables or specific
future revenues. It also establishes standards that apply to all intra-entity transfers of assets and future
revenues.
The City's management has not yet determined the effect these statements will have on the City's
financial statements.
67
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 2006
15. Subsequent events
On September 15, 2006 the City of Iowa City received and awarded capital loan notes for General
Obligation Refunding Capital Loan Notes, Series 2006C in the amount of $3,350,000. The notes were
issued to current refund, on September 22, 2006, $3,300,000 of the City's outstanding General Obligation
Bonds, Series 1997 A, dated November 1, 1997.
68
69
City of Iowa City, Iowa
Budgetary Comparison Schedule
Budget and Actual - All Governmental Funds and Enterprise Funds - Budgetary Basis
Required Supplementary Information
For the Year Ended June 30, 2006
(dollar amounts expressed in thousands)
Governmental
Fund Types Enterprise Fund
Actual Budgetary Types Actual Total Actual
Basis Budgetary Basis Budgetary Basis
Revenues:
Property Tax $ 36,698 $ - $ 36,698
Tax increment financing taxes 976 976
Other city taxes 1,274 1,274
Licenses and permits 1,286 4 1,290
Intergovernmental 14,852 8,777 23,629
Charges for services 3,924 31,899 35,823
Use of money and property 1,694 2,561 4,255
Miscellaneous 2,645 1,781 4,426
Total revenues 63,349 45,022 108,371
Expenditures/Expenses:
Public safety 16,187 16,187
Public works 9,625 9,625
Culture and recreation 9,450 9,450
Community and economic development 7,411 7,411
General government 6,471 6,471
Debt service 11,299 11,299
Capital outlay 12,971 12,971
Business-type 40,019 40,019
Total expenditures/expenses 73,414 40,019 113,433
Excess (deficiency) of revenues over
(under) expenditures/expenses (10,065) 5,003 (5,062)
Other financing sources, net 10,253 (2,588) 7,665
Net change in fund balances 188 2,415 2,603
Balances, beginning of year 37,364 71,233 108,597
Balances, end of year 37,552 73,648 111,200
See Note to Required Supplementary Information.
70
Budgeted Amounts
Final to Actual
Variance -
Positive
Original Final (Negative)
$ 36,460 $ 36,460 $ 238
837 837 139
1,322 1,385 (111)
1,250 1,251 39
23,166 26,788 (3,159)
36,717 36,632 (809)
1,806 2,170 2,085
3,725 4,569 (143)
105,283 110,092 (1,721)
16,128 17,591 1,404
9,651 10,800 1,175
9,756 10,732 1,282
4,907 8,690 1,279
6,933 7,042 571
11,436 11,436 137
15,463 24,765 11,794
44,616 46,610 6,591
118,890 137,666 24,233
(13,607) (27,574) 22,512
8,949 9,189 (1,524)
( 4,658) (18,385) 20,988
97,984 107,960
93,326 89,575
71
City of Iowa City, Iowa
Budgetary Comparison Schedule
Budget to GAAP Reconciliation
Required Supplementary Information
For the Year Ended June 30, 2006
(dollar amounts expressed in thousands)
Revenues
Expenditures
Net
Other financing sources (uses)
Beginning Fund Balances
Ending Fund Balances
Governmental Fund Types
Accrual Modified Accrual
Budget Basis Adjustments Basis
$ 63,349 $ (193) $ 63,156
73,414 (1,204) 72,210
(10,065) 1,011 (9,054)
10,253 (2,763) 7,490
$ 37,364 $ (3,847) $ 33,517
$ 37,552 $ (5,599) $ 31,953
Enterprise Fund Types
Accrual Accrual
Budget Basis Adjustments Basis
Revenues $ 45,022 $ (6,119) $ 38,903
Expenditures 40,019 (5,835) 34,184
Net 5,003 (284 ) 4,719
Other financing sources (uses) (2,588) 9,986 7,398
Beginning Fund Balances 71,233 $ 129,521 200,754
Ending Fund Balances $ 73,648 $ 139,223 $ 212,871
See Note to Required Supplementary Information.
72
City of Iowa City, Iowa
Note to Required Supplementary Information - Budgetary Reporting
For the Year Ended June 30, 2006
In accordance with Code of Iowa, the City Council annually adopts a budget following required public
notice and hearing which includes all funds, except internal service funds and agency funds. The budget
basis of accounting is cash basis. The annual budget may be amended during the year utilizing similar
statutorily prescribed procedures.
Formal and legal budgetary control is based upon nine major classes of expenditures known as functions,
not by fund or fund type. These nine functions are: public safety, public works, health and social
services, culture and recreation, community and economic development, general government, debt
service, capital outlay and business-type. The legal level control is at the aggregated function level, not at
the fund or fund type level.
During the year, budget amendments increased budgeted expenditures by $18,776,000. The budget
amendments were primarily due to changes in breadth and timing of capital improvement projects as well
as changes necessitated by emergency protective measures, clean-up costs and uninsured losses from a
tornado.
73
74
NONMAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS
Special Revenue Funds account for revenues derived from specific sources that are required to be
accounted for as separate funds. The funds in this category and their purpose are as follows:
Other Shared Revenue and Grants Fund - accounts for revenue from various sources, primarily road
use tax monies from the State of Iowa and reimbursable programs funded by federal and state grants.
Economic Development Fund - accounts for revenue and expenditures of economic development
activities.
Johnson County Council of Governments Fund - accounts for the financial activities of the
metropolitan/rural cooperative planning organization.
CAPITAL PROJECTS FUNDS
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 fund in this category is as follows:
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 revenues and contributions.
75
CITY OF lOW A CITY, lOW A
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
June 30, 2006
(amounts expressed in thousands)
Capital
Special Revenue Projects
Other Johnson
Shared County
Revenue and Economic Council of Other
Grants Development Governments Construction Total
Assets
Equity in pooled cash and investments $ 2,568 $ 557 $ 26 $ 693 $ 3,844
Receivables:
Property tax 1
Accounts and unbilled usage 3 3
Interest 46 9 48 103
Notes 383 383
Due from other governments 421 37 186 644
Restricted assets:
Equity in pooled cash and investments 4 9,258 9,262
Total assets $ 3,422 $ 567 $ 63 $ 10,188 $ 14,240
Liabilities and Fund Balances
Liabilities:
Accounts payable $ 6 $ $ $ 275 $ 281
Contracts payable 535 535
Accrued liabilities 4 17 1 22
Advances from other funds 247 247
Deferred revenue 383 136 519
Total liabilities 640 17 947 1,604
Fund balances:
Reserved for:
Encumbrances 273 273
Unreserved
Designated for future improvements 8,968 8,968
U ndesignated 2,782 567 46 3,395
Total fund balances 2,782 567 46 9,241 12,636
Total liabilities and fund balances $ 3,422 $ 567 $ 63 $ 10,188 $ 14,240
76
CITY OF lOW A CITY, lOW A
COMBINING STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
For the Year Ended June 30, 2006
(amounts expressed in thousands)
Capital
Special Revenue Projects
Other Johnson
Shared County
Revenue and Economic Council of Other
Grants Development Governments Construction Total
Revenues
Property taxes $ $ 977 $ - $ - $ 977
Intergovernmental 5,391 500 251 853 6,995
Use of money and property 39 44 224 307
Miscellaneous 51 48 221 320
Total revenues 5,481 1,521 299 1,298 8,599
Expenditures
Current:
Public safety 17 17
Public works 2 72 74
Culture and recreation 217 217
Community and economic
development 144 2,562 588 76 3,370
General government 87 87
Capital outlay 104 7 2,538 2,649
Total expenditures 250 2,562 595 3,007 6,414
Excess (deficiency) of revenues over
(under) expenditures 5,231 ( 1 ,041 ) (296) (1,709) 2,185
Other Financing Sources (Uses)
Issuance of bonds 6,265 6,265
Premium (discount) on issuance of bonds 35 35
Transfers in 228 294 667 1,189
Transfers out (7,195) ( 4,262) (11,457)
Total other financing sources
and (uses) (6,967) 294 2,705 (3,968)
Net change in fund balances (1,736) ( 1 ,041 ) (2) 996 (1,783)
Fund Balances, Beginning 4,518 1,608 48 8,245 14,419
Fund Balances, Ending $ 2,782 $ 567 $ 46 $ 9,241 $ 12,636
77
78
NONMAJOR ENTERPRISE FUNDS
Enterprise Funds account for operations and activities of the City that are financed and operated in a
manner similar to a private business enterprise, and where the costs of providing services to the general
public on a continuing basis are expected to be financed 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 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 the "on" and "off' street public parking
facilities.
Airport Fund - accounts for the operation and maintenance of the airport facility.
Stormwater Fund - accounts for the operation and maintenance of the stormwater operation.
Cable Television Fund - accounts for the operation and maintenance of the Broadband
Telecommunications Commission that oversees the franchise agreement with the cable television
company, including production and broadcasting on the government television channels.
79
CITY OF IOWA CITY, IOWA
COMBINING STATEMENT OF NET ASSETS
NONMAJOR ENTERPRISE FUNDS
June 30, 2006
(amounts expressed in thousands)
Cable
Parking Airport Stormwater Television Total
Assets
Current assets:
Equity in pooled cash and investments $ 2,514 $ 78 $ 767 $ 862 $ 4,221
Receivables:
Accounts and unbilled usage 152 65 164 381
Interest 81 2 11 12 106
Notes 225 225
Due from other governments 88 88
Total current assets 2,972 168 843 1,038 5,021
Noncurrent assets:
Restricted assets:
Equity in pooled cash and investments 1,317 7 1,324
Capital assets:
Land 3,938 8,034 2,130 14,102
Buildings 25,039 3,494 741 29,274
Improvements other than buildings 408 408
Machinery and equipment 404 184 127 106 821
Infrastructure 1,860 28,874 30,734
Accumulated depreciation (10,857) (2,981 ) (5,004) (206) (19,048)
Construction in progress 142 1,489 1,631
Total noncurrent assets 19,983 12,495 26,127 641 59,246
Total assets 22,955 12,663 26,970 1,679 64,267
Liabilities
Current liabilities:
Accounts payable 37 15 2 55
Contracts payable 144 49 193
Accrued liabilities 132 8 6 46 192
Advances from other funds 1,224 1,224
Bonded debt payable (net of unamortized discounts) 645 645
Total current liabilities 958 1,296 8 47 2,309
Noncurrent liabilities:
Liabilities payable from restricted assets:
Interest payable 319 319
Deposits 4 9 13
Bonded debt payable (net of unamortized discounts) 10,308 10,308
Total noncurrent liabilities 10,631 9 10,640
Total liabilities 11,589 1,305 8 47 12,949
Net Assets
Invested in capital assets, net of related debt 8,902 12,488 26,127 641 48,158
Restricted by bond ordinance 1,271 1,271
Restricted for future improvements 42 42
Unrestricted 1,151 (1,130) 835 991 1,847
Total net assets $ 11,366 $ 11,358 $ 26,962 $ 1,632 $ 51,318
80
CITY OF IOWA CITY, IOWA
COMBINING STATEMENT OF REVENUES, EXPENSES,
AND CHANGES IN FUND NET ASSETS
NONMAJOR ENTERPRISE FUNDS
For the Year Ended June 30, 2006
(amounts expressed in thousands)
Cable
Parking Airport Stormwater Television Total
Operating Revenues:
Charges for services $ 3,936 $ 264 $ 597 $ 718 $ 5,515
Miscellaneous 82 9 1 1 93
Total operating revenues 4,018 273 598 719 5,608
Operating Expenses:
Personal services 1,499 69 116 432 2,116
Commodities 101 59 20 19 199
Services and charges 780 218 136 82 1,216
2,380 346 272 533 3,531
Depreciation 819 162 545 37 1,563
Total operating expenses 3, 199 508 817 570 5,094
Operating income (loss) 819 (235) (219) 149 514
Nonoperating Revenues (Expenses):
Gain on disposal of equipment 13 13
Interest income 143 3 27 31 204
Interest expense (656) (656)
Total nonoperating revenues (expenses) (513) 16 27 31 ( 439)
Income (loss) before transfers 306 (219) (192) 180 75
Capital contributions 1 , 125 468 1,593
Transfers in 243 674 917
Transfers out (200) (112) (163) (475)
Change in net assets 106 1,149 838 17 2,110
Net Assets, Beginning 11,260 10,209 26,124 1,615 49,208
Net Assets, Ending $ 11,366 $ 11,358 $ 26,962 $ 1,632 $ 51,318
81
CITY OF lOW A CITY, lOW A
COMBINING STATEMENT OF CASH FLOWS
NONMAJOR ENTERPRISE FUNDS
For the Year Ended June 30, 2006
(amounts expressed in thousands)
Cable
Parking Airport Stormwater Television Total
Cash Flows From Operating Activities
Receipts from customers and users $ 3,989 $ 302 $ 592 $ 719 $ 5,602
Payments to suppliers (955) (270) (166) (103) (1,494)
Payments to employees (1,484) (68) (116) (426) (2,094)
Net cash flows from operating activities 1,550 (36) 310 190 2,014
Cash Flows From Noncapital Financing Activities
Transfers from other funds 243 674 917
Transfers to other funds (200) (112) (163) (475)
Repayment of advances from other funds (35) (35)
Repayment of notes receivable 25 25
Net cash flows from noncapital financing activities (175) 208 562 (163) 432
Cash Flows From Capital and Related Financing
Activities
Capital grants received 1 , 125 1 , 125
Acquisition and construction of property and equipment (74) (1,255) (654) (2) (1,985)
Proceeds from sale of property 13 13
Principal paid on bonded debt ( 616) ( 616)
Interest paid on bonded debt ( 661 ) ( 661 )
Net cash flows from capital and related financing
activities (1,351) ( 117) (654) (2) (2,124)
Cash Flows From Investing Activities
Interest on investments 109 2 21 27 159
Net increase (decrease) in cash and cash equivalents 133 57 239 52 481
Cash and Cash Equivalents, Beginning 3,698 28 528 810 5,064
Cash and Cash Equivalents, Ending $ 3,831 $ 85 $ 767 $ 862 $ 5,545
Reconciliation of operating income (loss) to net
cash flows from operating activities:
Operating income (loss) $ 819 $ (235) $ (219) $ 149 $ 514
Adjustments to reconcile operating income (loss) to
net cash flows from operating activities:
Depreciation expense 819 162 545 37 1,563
Changes in:
Receivables:
Accounts and unbilled usage (31) (6) (37)
Due from other governments 29 29
Accounts payable (74) 7 (10) (2) (79)
Accrued liabilities 15 1 6 22
Deposits 2 2
Total adjustments 731 199 529 41 1,500
Net cash flows from operating activities $ 1,550 $ (36) $ 310 $ 190 $ 2,014
Noncash Investing, Capital, and Financing Activities:
Contributions of capital assets from government and others $ - $ 1 , 125 $ 468 $ - $ 1,593
82
INTERNAL SERVICE FUNDS
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:
Equipment Maintenance Fund - accounts for the provision of maintenance for City vehicles and
equipment and vehicle rental to other City departments from a central vehicle pool.
Central Services Fund - accounts for the support services of photocopying, paper supplies, mail,
overnight shipping, and two-way radios provided to other City departments.
Loss Reserve Fund - accounts for the property, liability, Workers' Compensation and health insurance
premiums and claims activity for City departments, including the self-insured retention portion.
Information Technology Fund - accounts for the accumulation and allocation of costs associated with
telecommunications and data processing, including the operation and replacement of equipment.
83
CITY OF IOWA CITY, IOWA
COMBINING STATEMENT OF NET ASSETS
INTERNAL SERVICE FUNDS
June 30, 2006
(amounts expressed in thousands)
Equipment Central Loss Information
Maintenance Services Reserve Technology Total
Assets
Current assets:
Equity in pooled cash and investments $ 4,311 $ 369 $ 5,067 $ 2,253 $ 12,000
Receivables:
Interest 66 6 83 37 192
Due from other governments 38 38
Inventories 263 263
Total current assets 4,678 375 5,150 2,290 12,493
Noncurrent assets:
Capital assets:
Land 45 45
Buildings 578 253 831
Improvements other than buildings 50 50
Machinery and equipment 10,568 264 1,361 12,193
Infrastructure 940 940
Accumulated depreciation ( 6,897) (170) (1,121) (8,188)
Total noncurrent assets 4,344 94 1,433 5,871
Total assets 9,022 469 5,150 3,723 18,364
Liabilities
Accounts payable 123 6 521 19 669
Accrued liabilities 88 2 1,895 64 2,049
Total liabilities 211 8 2,416 83 2,718
Net Assets
Invested in capital assets, net of related debt 4,344 94 1,433 5,871
Unrestricted 4,467 367 2,734 2,207 9,775
Total net assets $ 8,811 $ 461 $ 2,734 $ 3,640 $ 15,646
84
CITY OF IOWA CITY , IOWA
COMBINING STATEMENT OF REVENUES, EXPENSES,
AND CHANGES IN FUND NET ASSETS
INTERNAL SERVICE FUNDS
For the Year Ended June 30, 2006
(amounts expressed in thousands)
Equipment Central Loss Information
Maintenance Services Reserve Technology Total
Operating Revenues:
Charges for services $ 3,615 $ 286 $ 6,837 $ 1,689 $ 12,427
Total operating revenues 3,615 286 6,837 1,689 12,427
Operating Expenses:
Personal services 736 31 197 669 1,633
Commodities 1,483 15 60 342 1,900
Services and charges 247 204 7,082 533 8,066
2,466 250 7,339 1,544 11,599
Depreciation 1,074 34 234 1,342
Total operating expenses 3,540 284 7,339 1,778 12,941
Operating income (loss) 75 2 (502) (89) (514)
Nonoperating Revenues (Expenses):
Gain on disposal of equipment 60 4 64
Interest income 161 15 201 102 479
Total nonoperating revenues 221 15 201 106 543
Income before capital contributions
Income before transfers 296 17 (301) 17 29
Transfers in 254 255
Transfers out (3) (3)
Change in net assets 547 17 (301) 18 281
Net Assets, Beginning 8,264 444 3,035 3,622 15,365
Net Assets, Ending $ 8,811 $ 461 $ 2,734 $ 3,640 $ 15,646
85
CITY OF lOW A CITY, lOW A
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
For the Year Ended June 30, 2006
(amounts expressed in thousands)
Equipment Central Loss Information
Maintenance Services Reserve Technology Total
Cash Flows From Operating Activities
Receipts from customers and users $ 3,623 $ 286 $ 6,933 $ 1,689 $ 12,531
Payments to suppliers (1,818) (215) (7,085) (909) (10,027)
Payments to employees (723) (31) 189 (655) (1,220)
Net cash flows from operating activities 1,082 40 37 125 1,284
Cash Flows From Noncapital Financing
Activities
Transfers from other funds 254 255
Operating transfers to other funds (3) (3)
Net cash flows from noncapital financing
activities 251 252
Cash Flows From Capital and Related
Financing Activities
Acquisition and construction of property
and equipment (918) (12) (18) (948)
Proceeds from sale of property 60 4 64
Net cash flows from capital and related
financing activities (858) (12) (14) (884)
Cash Flows From Investing Activities
Interest on investments 137 12 166 89 404
Net increase in cash and cash
equivalents 612 40 203 201 1,056
Cash and Cash Equivalents, Beginning 3,699 329 4,864 2,052 10,944
Cash and Cash Equivalents, Ending $ 4,311 $ 369 $ 5,067 $ 2,253 $ 12,000
Reconciliation of operating income (loss)
to net cash flows from operating activities:
Operating income (loss) $ 75 $ 2 $ (502) $ (89) $ (514)
Adjustments to reconcile operating income
(loss) to net cash flows from operating
activities:
Depreciation expense 1,074 34 234 1,342
Changes in:
Receivables:
Accounts and unbilled usage 96 96
Due from other governments 8 8
Inventories (23) (23)
Accounts payable (65) 4 57 (34) (38)
Accrued liabilities 13 386 14 413
Total adjustments 1,007 38 539 214 1,798
Net cash flows from operating activities $ 1,082 $ 40 $ 37 $ 125 $ 1,284
86
AGENCY FUNDS
The Agency Funds account for assets held by the City in a trustee or custodial capacity for other entities,
such as individuals, private organizations, or other governmental units. The funds in this category are:
Project Green Fund - accounts for donations that are received to plant and develop yards and lawns,
both public and private, within Iowa City.
Library Foundation - accounts for donations that are made to support the library development office.
Parks and Recreation Foundation - accounts for donations that are received for park improvements.
P A TV - accounts for investments made on behalf of Public Access Television.
87
CITY OF IOWA CITY , IOWA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
AGENCY FUNDS
For the Year Ended June 30, 2006
(amounts expressed in thousands)
Balance Balance
July 1, 2005 Increases Decreases June 30, 2006
Project Green
Assets
Equity in pooled cash and investments $ 203 $ 99 $ 61 $ 241
Interest receivable 2 4 2 4
Total assets $ 205 $ 103 $ 63 $ 245
Liabilities
Accounts payable $ 6 $ 54 $ 6 $ 54
Due to agency 199 49 57 191
Total liabilities $ 205 $ 103 $ 63 $ 245
Library Foundation
Assets
Equity in pooled cash and investments $ - $ 2 $ - $ 2
Accounts receivable 16 4 16 4
$ 16 $ 6 $ 16 $ 6
Liabilities
Accounts payable $ 12 $ 1 $ 12 $ 1
Accrued liabilities 3 4 3 4
Due to agency 1 1 1 1
Total liabilities $ 16 $ 6 $ 16 $ 6
Parks and Recreation Foundation
Assets
Equity in pooled cash and investments $ 51 $ 1 $ - $ 52
Interest receivable $ - $ 1 $ - $ 1
Total assets $ 51 $ 2 $ - $ 53
Liabilities
Accounts payable $ 51 $ 2 $ - $ 53
(continued)
88
CITY OF IOWA CITY , IOWA
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES (continued)
AGENCY FUNDS
For the Year Ended June 30, 2006
(amounts expressed in thousands)
Balance Balance
July 1, 2005 Increases Decreases June 30, 2006
PATV
Assets
Equity in pooled cash and investments $ 99 $ 115 $ 98 $ 116
Interest receivable 1 2 1 2
$ 100 $ 117 $ 99 $ 118
Liabilities
Due to agency $ 100 $ 117 $ 99 $ 118
Total Agency Funds
Assets
Equity in pooled cash and investments $ 353 $ 217 $ 159 $ 411
Accounts receivable 16 4 16 4
Interest receivable 3 7 3 7
Total assets $ 372 $ 228 $ 178 $ 422
Liabilities
Accounts payable $ 69 $ 57 $ 18 $ 108
Accrued liabilities 3 4 3 4
Due to agency 300 167 157 310
Total liabilities $ 372 $ 228 $ 178 $ 422
89
90
Statistical Section
This part of the City of Iowa City's comprehensive annual financial report represents detailed
information as a context for understanding what the information in the financial statements, note
disclosures, and required supplementary information says about the government's overall
financial health.
Contents Page
Financial Trends 93
These schedules contain trend information to help the reader understand how
the government's financial performance and well-being have changed over
time.
Revenue Capacity 98
These schedules contain information to help the reader assess the
government's most significant local revenue source, the property tax.
Debt Capacity 103
These schedules present information to help the reader assess the
afford ability of the government's current levels of outstanding debt and the
government's ability to issue additional debt in the future.
Demographic and Economic Information 111
These schedule offer demographic and economic indicators to help the reader
understand the environment within which the government's financial
activities take place.
Operating Information 114
These schedules contain service and infrastructure data to help the reader
understand how the information in the government's financial report relates
to the services the government provides and the activities it performs.
Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive
annual financial report for the relevant year.
91
92
CITY OF lOW A CITY, lOW A
NET ASSETS BY COMPONENT
Last Four Fiscal Years
(Accrual basis of accounting)
(amounts expressed in thousands)
Fiscal Year
2003 2004 2005 2006
Governmental activities
Invested in capital assets, net of related debt $ 73,447 $ 67,090 $ 84,768 $ 95,227
Restricted 22,499 17,705 16,973 6,852
Unrestricted 16,926 11 ,700 3,793 10,827
Total governmental activities net assets $ 112,872 $ 96,495 $ 105,534 $ 112,906
Business-type activities
Invested in capital assets, net of related debt $ 111,487 $ 150,817 $ 150,797 $ 155,346
Restricted 24,420 14,932 15,038 15,682
Unrestricted 33,339 36,246 40,780 42,988
Total business-type activites net assets $ 169,246 $ 201,995 $ 206,615 $ 214,016
Primary government
Invested in capital assets, net of related debt $ 184,934 $ 217,907 $ 235,565 $ 250,573
Restricted 46,919 32,637 32,011 22,534
Unrestricted 50,265 47,946 44,573 53,815
Total primary government net assets $ 282,118 $ 298,490 $ 312,149 $ 326,922
93
CITY OF IOWA CITY, IOWA
CHANGES IN NET ASSETS
Last Four Fiscal Years
(Accrual basis of accounting)
(amounts expressed in thousands)
Fiscal Year
2003 2004 2005 2006
Expenses
Governmental activities:
Public Safety $ 13,844 $ 15,015 $ 15,286 $ 16,690
Public Works 11,539 10,423 11,521 12,723
Culture and recreation 10,131 12,051 11,341 11,458
Community and economic development 3,133 2,580 6,960 6,264
General government 6,251 6,527 6,500 6,892
Debt Service 3,662 3,440 3,602 3,404
Total governmental activities expenses 48,560 50,036 55,210 57,431
Business-type activities:
Wastewater 12,086 12,344 12,214 11,710
Water 7,861 8,011 8,313 9,324
Sanitation 4,082 6,103 6,031 6,101
Housing Authority 6,519 7,219 7,466 7,026
Parking 3,554 3,898 3,989 3,884
Airport 431 515 520 512
Stormwater 652 1,452 817
Cable Television 687 549 607 576
Total business-type activities expenses 35,220 39,291 40,592 39,950
Total primary government expenses $ 83,780 $ 89,327 $ 95,802 $ 97,381
Program Revenues
Governmental activities:
Charges for services $ 6,378 $ 6,102 $ 6,139 $ 6,296
Operating grants and contributions 2,965 2,150 2,592 2,937
Capital grants and contributions 2,205 6,198 7,679 3,849
Total governmental activities program revenues 11,548 14,450 16,410 13,082
Business-type activities:
Charges for services:
Wastewater 12,445 12,580 12,145 12,145
Water 9,677 9, 164 8,602 9,012
Sanitation 6,531 7,111 7,154 7,133
Housing Authority 221 219 181 168
Parking 3,636 4,011 4,045 3,936
Airport 180 213 220 264
Stormwater 104 592 597
Cable Television 298 673 708 718
Capital grants and contributions: Wastewater 1,077 968 761 773
Capital grants and contributions: Water 640 452 588 606
Capital grants and contributions: Sanitation 46
Capital grants and contributions: Airport 116 283 1 , 125
Capital grants and contributions: Stormwater 717 755 468
Operating grants and contributions: Housing Authority 6,291 6,950 7,012 7,414
Operating grants and contributions: Water 131
Operating grants and contributions: Airport 36
Operating grants and contributions: Sanitation 201 9 3
Total business-type activities program revenues 41,364 43,287 43,046 44,408
Total primary government revenues $ 52,912 $ 57,737 $ 59,456 $ 57,490
( continued)
94
CITY OF IOWA CITY, IOWA
CHANGES IN NET ASSETS (continued)
Last Four Fiscal Years
(Accrual basis of accounting)
(amounts expressed in thousands)
Fiscal Year
2003 2004 2005 2006
Net (Expense) / Revenues
Governmental activities $ (37,012) $ (35,586) $ (38,800) $ ( 44,349)
Business-type activities 6, 144 3,996 2,454 4,458
Total primary government net expense $ (30,868) $ (31,590) $ (36,346) $ (39,891)
General Revenues and Other Changes in Net Assets
Governmental activities:
General revenues:
Property taxes $ 32,257 $ 34,173 $ 35,327 $ 37,770
Road use tax 5, 144 5,311 5,269 5,303
Other taxes 1,399 1,609 1,351 1,240
Earnings on investments 1,207 1,056 1,576 2,678
Miscellaneous 3,174 3,746 3,994 4,422
Gain on sale of assets (1,726) 65 95 100
Transfers 1,444 (1,840) 645 208
Total governmental activities 42,899 44,120 48,257 51,721
Business-type activities:
General revenues:
Earnings on investments 1,305 991 1,771 2,575
Gain on sale of assets 315 1,009 304 185
Miscellaneous 994 335 418 391
Transfers (1,444) 1,840 ( 645) (208)
Total business-type activities 1,170 4,175 1,848 2,943
Total primary government $ 44,069 $ 48,295 $ 50,105 $ 54,664
Change in Net Assets
Governmental activites $ 5,887 $ 8,534 $ 9,457 $ 7,372
Business-type activites 7,314 8,171 4,302 7,401
Total primary government $ 13,201 $ 16,705 $ 13,759 $ 14,773
95
CITY OF lOW A CITY, lOW A
FUND BALANCES, GOVERNMENTAL FUNDS
Last Four Fiscal Years
(Modified accrual basis of accounting)
(amounts expressed in thousands)
Fiscal Year
2003 2004 2005 2006
General Fund
Reserved $ 1,094 $ 396 $ 362 $ 570
Unreserved 13,012 14,301 15,525 16,551
Total general fund $ 14,106 $ 14,697 $ 15,887 $ 17,121
All other Governmental Funds
Reserved $ 11,536 $ 1,677 $ 2,198 $ 1,592
Designated for long-term debt 4,448 6,930 3,067 2,725
Unreserved, reported in:
Special revenue funds 3,819 9,379 6,222 3,422
Captal proj ects funds 1 ,047 3,882 6,143 7,093
Total all other governmental funds $ 20,850 $ 21,868 $ 17,630 $ 14,832
96
CITY OF IOWA CITY, IOWA
CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS
Last Four Fiscal Years
(modified accrual basis of accounting)
(amounts expressed in thousands)
Fiscal Year
2003 2004 2005 2006
Revenues:
Property taxes and assessments $ 31 ,966 $ 35,538 $ 36,677 $ 39,011
Licenses and permits 961 1,361 1,255 1,279
Intergovernmental 12,193 12,058 15,546 14,260
Charges for services 4,674 3,240 3,301 2,227
Use of money and property 997 1,002 1,354 2,203
Miscellaneous 2,558 4,377 4,121 4,176
Total governmental activities expenses $ 53,349 $ 57,576 $ 62,254 $ 63,156
Expenditures
Current
Public safety $ 13,115 $ 14,025 $ 14,601 $ 15,819
Public works 8,149 9,156 9,698 10,351
Culture and recreation 8,061 9,392 9,183 10, 122
Community and economic development 3,715 3,486 6,375 4,698
General government 5,887 6,080 6,282 6,510
Debt service
Principal 4,742 5,172 9,349 6,099
Interest 3,683 3,336 3,676 3,458
Capital projects 20,095 16,065 13,939 15,153
Total expenditures $ 67,447 $ 66,712 $ 73,103 $ 72,210
Excess (deficiency) of revenues over
(under) expenditures $ (14,098) $ (9,136) $ (10,849) $ (9,054)
Other financing sources (uses):
Issuance of long-term debt $ 10,600 $ 12,875 $ 7,020 $ 7,265
Sale of capital assets 384 406 109
Issuance of note payable 211
Premium (discount) on issuance of bonds 93 (19) 43 29
Payment of refunded bonds (6,415)
Transfers in 15,172 14,614 15,776 21,627
Transfers out (14,554 ) (16,733) (15,237) (21,540)
Total other financing sources (uses) $ 4,896 $ 11,121 $ 8,219 $ 7,490
Net change in fund balances $ (9,202) $ 1,985 $ (2,630) $ (1,564 )
Debt service as a percentage of
noncapital expenditures 17.8% 16.8% 22.0% 16.7%
97
CITY OF lOW A CITY, lOW A
GENERAL GOVERNMENT TAX REVENUES BY SOURCE
Last Ten Fiscal Years
(Modified accrual basis of accounting)
(amounts expressed in thousands)
Fiscal
Year Property Tax Road Use Tax Hotel/Motel Tax Total
1997 $ 19,659 $ 4,253 $ 427 $ 24,339
1998 20,635 4,087 501 25,223
1999 22,153 4,575 570 27,298
2000 24,271 4,928 554 29,753
2001 27,071 4,852 497 32,420
2002 28,623 5,077 646 34,346
2003 31 ,966 5,103 559 37,628
2004 35,538 5,311 580 41,429
2005 36,677 5,269 611 42,557
2006 39,011 5,303 674 44,988
98
CITY OF IOWA CITY, IOWA
ASSESSED AND TAXABLE VALUE OF PROPERTY
Last Ten Fiscal Years
(amounts expressed in thousands)
Taxable Property
Fiscal Assessed Value/ Total Taxable Total
Year Ended Estimated Exempt Assessed Direct
June 30 Actual Value Property Value Value Tax Rate
1997 $ 2,373,523 $ 114,154 $ 2,259,369 $ 12.653
1998 2,423,557 123,068 $ 2,300,489 13.050
1999 2,597,827 128,115 2,469,712 13.133
2000 2,699,944 136,493 2,563,451 13.851
2001 2,920,580 137,713 2,782,867 14.757
2002 2,975,254 152,991 2,822,263 14.850
2003 3,214,973 155,407 3,059,566 16.813
2004 3,322,001 176,188 3,145,813 17.596
2005 3,829,754 181,186 3,648,568 17.314
2006 3,946,328 183,799 3,762,529 17.729
Source: City of Iowa City Assessor's Office
Notes:
Property is reassessed in the odd numbered years to make adjustments to all property values, according to current market
values.
As per the Code of Iowa, all real and tangible personal property subject to taxation shall be valued at its actual value and,
except as otherwise provided, shall be reassessed 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.
Taxable property includes real property, buildings and structures, industrial plant and fixtures, commercial equipment
assessed as real property and utilities distribution property.
Exempt property includes all property that is owned 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. "
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100
CITY OF IOWA CITY, IOWA
PROPERTY TAX BUDGETS AND COLLECTIONS
Last Ten Fiscal Years
(Cash basis of accounting)
(amounts expressed in thousands)
Percent of Total as
Collection Total Tax Current Tax Levy Delinquent Tax Total Tax a Percent of
Year Levied Collections Collected Collections Collections !&IT
1997 $ 19,766 $ 19,765 100.0 % $ 17 $ 19,782 100.1 %
1998 20,807 20,521 98.6 8 20,529 98.7
1999 21,735 21,842 100.5 22 21 ,864 100.6
2000 23,945 23,989 100.2 5 23,994 100.2
2001 26,089 25,684 98.4 31 25,715 98.6
2002 27,920 28,423 101.8 5 28,428 101.8
2003 31 ,975 31,863 99.6 16 31,879 99.7
2004 34,073 34,009 99.8 23 34,032 99.9
2005 34,403 34,814 101.2 15 34,829 101.2
2006 36,460 36,654 100.5 44 36,698 100.7
Source: City of Iowa City Assessor's Office
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CITY OF IOWA CITY, IOWA
RA TIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR
GENERAL BONDED DEBT TO TOTAL GENERAL GOVERNMENTAL EXPENDITURESl
Last Ten Fiscal Years
(amounts expressed in thousands)
Total
General
Fiscal Year Governmental
Ended Total Expenditures
.J une 30 Princioal Interest Debt Service and Transfers
1997 $ 1,499 $ 464 $ 1,963 $ 45,690
1998 1,988 739 2,727 47,311
1999 2,452 1,038 3,490 45,851
2000 2,918 1,360 4,278 52,727
2001 3,541 1,763 5,304 53,898
2002 3,599 2,136 5,735 53,462
20032 4,742 3,683 8,425 82,001
2004 5,172 3,336 8,508 83,445
2005 9,349 3,676 13,025 88,342
2006 6,099 3,458 9,557 93,360
Notes:
lOeneral Fund, Special Revenue Funds and Debt Service Fund.
2 Beginning in FY03, Capital Projects Funds are also included.
105
Ratio of Debt
Service to General
Exoenditures
.04 : 1.00
.06 : 1.00
.08 : 1.00
.08 : 1.00
.10 : 1.00
.11 : 1.00
.10 : 1.00
.10 : 1.00
.15 : 1.00
.10 : 1.00
CITY OF IOWA CITY, IOWA
COMPUTATION OF DIRECT AND OVERLAPPING DEBT
June 30, 2006
(amounts expressed in thousands, except per capita)
Name of
Governmental Unit
Amount
Total General % Applicable Applicable
Long- Term to the to the
Bonded Debt City of City of
Outstandin2 Iowa City Iowa City Per Capita
$ 85,060 100.00% $ 85,060 $ 1,367
City of Iowa City
Iowa City Community
School District
Total
$
20,857
105,917 $
334
1,702
$
34,080
119, 140
61.20%
Per capita assessed value
$
62,753
Source: Johnson County Auditor's Office
Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the city.
This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the
residents and businesses of Iowa City. This process recognizes that, when considering the city's ability to issue
and repay long-term debt, the entire burden borne by the residents and businesses should be taken into account.
However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of
each overlapping government.
106
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108
Fiscal
Year
Ended
.T une 30
Revenue
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
$
3,338 $
3,822
3,653
3,716
4,309
4,272
4,198
4,164
4,360
4,161
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
$
11,040 $
11,066
11,362
11,872
12,824
12,501
13,000
12,947
12,600
12,798
1999
2000
2001
2002
2003
2004
2005
2006
$
8,571 $
9,626
10,629
10,179
10,241
10,627
9,287
9,918
CITY OF IOWA CITY, IOWA
SCHEDULE OF REVENUE BOND COVERAGE
Last Ten Fiscal Years
(amounts expressed in thousands)
Exnenses1
Net Revenue
A vailable for
Debt Service
Annual Debt Service.l
Princinal
330 $
390
415
455
485
510
375
395
305
320
Wastewater Treatment Revenue4
Interest Total
218 $
195
168
139
836
746
715
687
663
645
2,923 $
3,382
3,519
3,691
3,589
4,236
4,385
3,672
3,537
3,390
- $
299
445
1,175
1,088
1,427
1,340
1,305
548
585
583
594
1,321
1,256
1,090
1,082
968
965
4,218
4,872
5,584
5,851
6,094
7,241
7,445
6,952
7,167
7,205
299
585
1,880
1,588
2,352
2,185
2,185
Note:
lExcludes depreciation and interest.
2Includes principal and interest of revenue bonds only.
3parking Revenue bonds ratio of "Net Revenue Available for Debt Service" to "Total Annual Debt Service"
is required to be at least 1.25.
4Wastewater Treatment Revenue bonds ratio of "Net Revenue Available for Debt Service" to "Total
Annual Debt Service" is required to be at least 1.10.
SWater Revenue bonds ratio of "Net Revenue Available for Debt Service" to "Total Annual Debt Service"
is required to be at least 1.10.
Parkin2 Revenue3
1,950 $
1,770
1,713
1,861
2,176
1,960
1,953
2,319
2,377
2,380
1,388 $
2,052
1,940
1,855
2,133
2,312
2,245
1,845
1,983
1,781
2,739 $
2,809
2,987
3,259
3,248
3,389
4,463
4,523
4,432
4,260
8,301 $
8,257
8,375
8,613
9,576
9,112
8,537
8,424
8,168
8,538
Water Revenues
3,295 $
3,384
3,410
3,428
4,361
4,360
4,783
5,722
5,276 $
6,242
7,219
6,751
5,880
6,267
4,504
4,196
109
1,295 $
1,490
2,065
2,160
2,505
3,005
3,060
3,280
3,630
3,815
- $
140
705
500
925
845
880
Ratio of
Covera2e
2.53
3.51
3.33
3.12
1.61
1.84
2.06
1.71
2.05
1.85
1.97
1.69
1.50
1.47
1.57
1.26
1.15
1.21
1.14
1.19
0.00
20.88
12.34
3.59
3.70
2.66
2.06
1.92
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113
CITY OF lOW A CITY, IOWA
FULL- TIME EQUIV ALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION
Last Ten Fiscal Years
Full- Time Equivalent Employees as of June 30
1997 1998 1999 2000 2001 2002
Public Safety
Police 82.5 88.25 90.75 96.25 96.25 97.25
Fire 52 52 52 52 52 58
Animal Shelter 5 5 5.44 5.5 5.5 5.5
Inspection Services 13 14.13 14.13 14.13 14.13 14.13
Public Works
Public Works Admin 2 2 2 2 3 2
Engineering 9.5 11 11 10.6 11.6 13.6
Traffic Engineering 7 3.75 3.75 4.15 4.15 4.15
Streets 22.25 23 23 23.5 23.5 23.5
Culture and Recreation
Parks and Rec Admin 2 2 2 2 2 2
Recreation 13 12.67 13.17 14.67 15.17 15.17
Parks 11 11.5 12 13 13 13
Forestry 3 3 3 3 3 3
Cemetery 3 3 3 3 3 3
CBD Maintenance 2 2.5 3 3 3 3
Library 37.25 38 38 40.25 40.25 41.25
Senior Center 5.5 5.5 5.5 6 6 6
Community and Economic Developmen 8.95 8.45 8.45 8.55 8.55 9.05
General Government
City Council 7 7 7 7 7 7
City Manager 3 3 3 3 3 3
City Clerk 4.5 4.5 4.5 5 4.5 4.5
City Attorney 6 6 6 6 6 6.6
Personnel 3 3 4 4 4 4
Finance 28.32 28.22 28.62 27.71 27.36 28.61
Government Buildings 3.75 4.08 4.08 4.08 4.97 4.96
Energy Conservation 0.5 0.5 0.5 0.5 0.5 0.5
Human Rights 1.5 2 2 2 2 2
Transit 48.5 49.5 48.75 48.25 48.25 48.5
Special Revenue
Employee Benefits 0.38 0.38 0.38 0.45 0.45 0.4
CIP / Roads 7 6 7
Community Development 4.75 4.75 4.75 4.75 4.75 4.75
JCCOG 4.8 5.8 5.8 6.1 6.1 6.1
Library Development 2 1.5 1.5 1.5 1.5 1.5
Internal Service Funds
Information Technology 5.5 5.5 5.5 7.95 7.5 7.5
Equipment 10.5 9.5 9.5 9.5 9.5 10.25
Central Services 1.6 1.7 1.7 2.1 2.25 0.75
Risk Management 1.59 1.59 1.59 1.56 1.46 1.26
Business- Type Activities
Parking 27.5 27.5 30.5 30.5 37 37
Wastewater Treatment 25 28.3 30.3 25.3 25.3 26.3
Water 26.75 25.95 25.95 26.2 26.2 28.2
Sanitation 31 31 31 31.85 32.35 32.35
Airport 1.5 1.5 1.5 1.75 2 2
Cable television 3.6 4.6 4.75 5.25 5.25 5.25
Stormwater
Housing Authority 12.75 10.75 11.75 10.75 12.5 12.5
Total 544.24 553.87 565.11 581.65 591.79 606.38
Source: City's Financial Plans. 114
Full- Time Equivalent Employees as of June 30
2003 2004 2005 2006
97.25 97.25 94.25 94.25
58 58 56 57
6 6 6 6
14.13 14.13 13.88 14.88
2 2 2 2
13.6 13.6 11.6 11.6
5.65 5.65 5.65 4.15
22 22 22 23.5
2 2 2 2
15.17 15.17 15.17 15.17
13 13 12 13
3 3 3 3
3 3 3 3
3 3 3 3
41.25 43.25 42.63 42.63
5.81 5.81 6.31 6.31
8.35 9.45 8.45 8.45
7 7 7 7
3 3 3 3
4 4 4 4
6.6 6.6 6.6 6.6
4 4 4 4
28.61 28.61 26.61 26.75
4.96 4.96 4.96 4.96
0.5 0.5 0.5 0.5
2.5 2.5 2.5 2.5
48.5 48.5 50.5 50.5
0.34 0.34 0.34 0.39
7 7 3 2
5.45 5.35 4.35 4.35
6.1 6.1 6.1 6.6
1.5 1.5 0.8 1
7.5 7.5 8 11.75
11.25 11.26 11.25 11.26
0.75 0.75 0.75 0.75
1.33 1.33 1.32 1.38
31.5 31.5 32.75 32.75
26.3 27.3 27.3 25.5
30.7 31.7 31.7 32.5
32.35 32.35 34.35 33.85
2 2 2 1.6
6.19 6.19 6.19 6.19
0.5
12.5 12.5 12.75 13.25
605.64 610.65 599.56 605.37
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120
/...~
EideBaill 'PM
~
ePAs & BUSINESS ADVISORS
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING
AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT
OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and Members of the City Council
City of Iowa City, Iowa
We have audited the accompanying financial statements of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information of the City of Iowa City, Iowa, as of
and for the year ended June 30,2006, which collectively comprise the City's basic financial statements, and
have issued our report thereon dated November 16, 2006. We conducted our audit in accordance with auditing
standards generally accepted in the United States of America and the standards applicable to [mancial audits
contained in Government Auditing Standards, issued by the Comptroller General of the United States.
Internal Control Over Financial Reporting
In plalll1ing and performing our audit, we considered the City's internal control over financial reporting in
order to detennine our auditing procedures for the purpose of expressing our opinions on the financial
statements and not to provide an opinion on the internal control over financial reporting. Our consideration of
the internal control over financial reporting would not necessarily disclose all matters in the internal control
that might be material weaknesses. A material weakness is a reportable condition in which the design or
operation of one or more of the internal control components does not reduce to a relatively low level the risk
that misstatements caused by error or fraud in amounts that would be material in relation to the fmancial
statements being audited may occur and not be detected within a timely period by employees in the normal
course of perfonning their assigned functions. We noted no ITlatters involving the internal control over
financial reporting and its operation that we consider to be material weaknesses.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City's financial statements are free of material
misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and
grant agreements, noncompliance with which could have a direct and material effect on the detennination of
financial statement amounts. However, providing an opinion on compliance with those provisions was not an
objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no
instances of noncompliance or other matters that are required to be reported under Government Auditing
Standards. However, we noted a certain immaterial instance of noncompliance or other matters that is
described in Part II of the accompanying Schedule of Findings and Questioned Costs.
Comments involving statutory and other legal matters about the City's operations for the year ended June 30,
2006, are based exclusively on knowledge obtained from procedures performed during our audit of the
financial statements of the City of Iowa City, Iowa. Since our audit was based on tests and samples, not all
transactions that might have had . an impact on the comments were necessarily audited. The comments
involving statutory and other legal matters are not intended to constitute legal interpretations of those statutes.
121
PEOPLE. PRINCIPLES. POSSIBiliTIES.
www.eidebailly.com
3999 Pennsylvania Ave., Ste. 100 I Dubuque, Iowa 52002-2273 I Phone 563.556.1790 I Fax 563.557.7842 I EOE
We noted certain matters that we reported to management of the City in a separate letter dated November 16,
2006.
This report, a public record by law, is intended solely for the information and use of the officials, employees,
and citizens of the City of Iowa City, Iowa, and other parties to whom the City of Iowa City, Iowa, may report,
including federal awarding agencies and pass-through entities. This report is not intended to be and should not
be used by anyone other than these specified parties.
We would like to acknowledge the many courtesies and assistance extended to us by personnel of the City of
Iowa City, Iowa, during the course of our audit. Should you have any questions concerning any of the above
matters, we shall be pleased to discuss them with you at your convenience.
~
iL~
Dubuque, Iowa
November 16,2006
122
/~~
EideBaill 'jsM
ePAs & BUSINESS ADVISORS
REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO
EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER
COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133
To the Honorable Mayor and Members of the City Council
City of Iowa City, Iowa
Compliance
We have audited the compliance of the City of Iowa City, Iowa, with the types of compliance requirements
described in the U.S. Office of Management and Budget (OMB) Circular A-i33 Compliance Supplement that
are applicable to each of its major federal programs for the year ended June 30, 2006. The City's major federal
programs are identified in the summary of the independent auditor's results section of the accompanying
Schedule of Findings and Questioned Costs. Compliance with the requirements of laws, regulations, contracts,
and grant agreements applicable to each of its major federal programs is the responsibility of the City's
management. Our responsibility is to express an opinion on the City's compliance based on our audit.
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United
States of America; the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local
Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan
and perform the audit to obtain reasonable assurance about whether noncompliance with the types of
compliance requirements referred to above that could have a direct and material effect on a major federal
program occurred. An audit includes examining, on a test basis, evidence about the City's compliance with
those requirements and performing such other procedures as we considered necessary in the circumstances. We
believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal
determination on the City's compliance with those requirements.
In our opinion, the City of Iowa City, Iowa, complied, in all material respects, with the requirements referred to
above that are applicable to each of its major federal programs for the year ended June 30, 2006.
Internal Control Over Compliance
The management of the City of Iowa City, Iowa, is responsible for establishing and maintaining effective
internal control over compliance with requirements of laws, regulations, contracts, and grant agreements
applicable to federal programs. In planning and performing our audit, we considered the City's internal control
over compliance with requirements that could have a direct and material effect on a major federal program in
order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test
and report on the internal control over compliance in accordance with OMB Circular A-133.
123
PEOPLE. PRINCIPLES. POSSIBILITIES.
www.eidebailly.com
3999 Pennsylvan ia Ave., Ste. 1 00 I Dubuque I Iowa 52002-2273 I Phone 563.556. 1 790 I Fax 563.557.7842 I EOE
Our consideration of the internal control over compliance would not necessarily disclose all matters in the
internal control that might be material weaknesses. A material weakness is a reportable condition in which the
design or operation of one or more of the internal control components does not reduce to a relatively low level
the risk that noncompliance with applicable requirements of laws, regulations, contracts, and grant agreements
caused by error or fraud that would be material in relation to a maj or federal program being audited may occur
and not be detected within a timely period by employees in the normal course of performing their assigned
functions. We noted no matters involving the internal control over compliance and its operation that we
consider to be material weaknesses.
This report, a public record by law, is intended solely for the information and use of the officials, employees,
and citizens of the City of Iowa City, Iowa, and other parties to whom the City of Iowa City, Iowa, may report,
including federal awarding agencies and pass-through entities. This report is not intended to be and should not
be used by anyone other than these specified parties.
4
hLfJ
Dubuque, Iowa
November 16, 2006
124
CITY OF IOWA CITY, IOWA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2006
125
CITY OF IOWA CITY, IOWA
SCHEDULE OF EXPENDITURES OF FEDERAL A WARDS (continued)
YEAR ENDED JUNE 30, 2006
N/ A = Not Applicablt~
126
CITY OF IOWA CITY, IOWA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (continued)
YEAR ENDED JlJNE 30, 2006
See notes to the Schedule of Expenditures of Federal Awards.
127
CITY OF IOWA CITY, IOWA
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2006
NOTE 1. BASIS O.F PRESENTATION
The accompanying Schedule of Expenditures of F ed era I Awards includes the federal grant activity of the City
of Iowa City, Iowa, and is presented on the accrual basis of accounting. The infonnation on this schedule is
presented in accordance with the requirements of 0 MB Circular A -133 , Audits of States, Local Governments,
and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the basic financial statements.
NOTE 2. SUBRECIPIENTS
Of the federal expenditures presented in the schedule, the City of Iowa City, Iowa, provided federal awards to
subrecipients as follows:
Program Title
Federal
CFDA Number
Amount Provided
to Subrecipients
Community Develop.ment Block Grants!
Entitlement Grants
14.218
$
70.1,113
Emergency Shelter G'rants Program
14.23 1
83,575
HOME Investment Partnerships Program
14.239
758,015
128
CITY OF IOW~t\ CITY, IOWA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2006
Part I: Summary of the Independent Auditor's Results:
(a) Unqualified opinions were issued on the financial statements.
(b) No material weaknesses in internal control over financial reporting were noted.
(c) The audit did not disclose any noncompliance which is material to the financial statements.
(d) No material weaknesses in internal control over the major programs were noted.
( e) An unqualified .opinion was issued on compliance with requirements applicable to the major programs.
(f) The audit disclosed no audit findings which were required to be reported in accordance with Office of
Management and Budget Circular A-133, Section .51 O(a).
(g) The major programs were:
· CFDA 14.239 - HOME Investment Partnerships Program
· CFDA 20.106 - Airport Improvement Program
. CFDA 20.205 - Highway Planning and Construction
(h) The dollar threshold used to distinguish between Type A and Type B programs was $387,629.
(i) The City of Iowa City, Iowa, qualified as a low-risk auditee.
Part II: Other Findin2s Related to ReQuired Statutory Reportio2:
II-A-06 Certified Blldget - Disbursements at June 30, 2006, did not exceed the amount budgeted. However,
Community and Economic Development expenditures exceeded budget amounts before the first
budget amendment. Chapter 384.20 of the Code of Iowa states in part that public monies may not be
expended or encumbered except under an annual or continuing appropriation.
Recommendation - The budget should have been amended in accordance with Chapter 384.18 of
the Code of Iowa before disbursements were allowed to exceed the budget.
Response - The budget will be amended in the future, if applicable.
Conclusion - Response accepted.
II-B-06 Ouestionable Expenditures - We noted no expenditures that we believe may fail to meet the
requirements of public purpose as defined in an Attorney General's opinion dated April 25, 1979.
II-C-06 Travel Expense - No expenditures of City money for travel expenses of spouses of City officials or
employees vvere noted.
129
CITY OF IOW.A CITY, IOWA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JID~E 30, 2006
Part II: Other Findin2s Related to Reauired Statutory ReDortio2: (continued)
II-D-06 Business Transactions - Business transactions between the City and City officials or employees are
detailed as follows:
Name, Title, and
I~usiness Connection
Transaction
Description
Amount
Dee Vande:rhoef, City Council Member, Supplies
owner of Iowa Book and Supply
$
1,661
The above transaction does not appear to represent a conflict of interest since $168 of the total was
entered into through competitive bidding in accordance with Chapter 362.5(4) of the Code of Iowa
and the renlainder is less than $1,500 in accordance with Chapter 362.5(10).
ll-E-06 Bond Cov~~rage - Surety bond coverage of City officials and employees is in accordance with
statutory provisions. The amount of coverage should be reviewed annually to insure the coverage is
adequate for current operations.
II-F-06 Council Minutes - No transactions were found that we believe should have been approved in the
Council minutes but were not.
II-G-06 Deposits alld Investments - No instances of noncompliance with the deposit and investment
provisions lOf Chapters 12B and 12C of the Code of Iowa and the City's investment policy were
noted.
II-H-06 Revenue Bonds - We noted no instances of noncompliance with the provisions of the City's
revenue bOlld resolutions.
130
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Disabled or Not
January 7, 2007
NATIONAL PERSPECTIVES
Design for Everyone,
By USA CHAMBERLAIN
ST. LOUIS
SHARON M. BROWN cried tears of joy the first time she took a shower without assistance in her new apartment. She had not
been able to do anything more by herself than take sponge baths since she was hit by a drunken driver six years ago, further
complicating the multiple sclerosis that had been diagnosed years earlier. For someone who had once hiked 100 miles of the
Appalachian Trail, she never thought taking a shower would be such a milestone.
Ms. Brown's apartment building - which has bathrooms that are accessible to people in wheelchairs, including roll-in showers -
is a milestone itself. The building, 6 North, opened in March 2005, and it was the first large-scale residential building in the
country where all the units were built using what are called universal design principles.
While building codes set a minimum standard regarding accessibility, universal design is a relatively new concept that seeks to go
beyond those codes to make the built environment usable by all people without the need for adaptation. This might include
kitchen islands with adjustable-height countertops, front-loading washers and dryers, roll-in showers, and no-step entrances,
eliminating the need for ramps.
But the important point, according to universal design advocates, is that it looks and feels like a normal apartment building.
Rather than relying on designs that can segregate people according to their disability (impaired vision versus low mobility, for
example), the intent of universal design is to create products and environments usable by as many people as possible, including
people with no disabilities at all.
1/8/2007
http://www.nytimes.com/2007/01/07/realestate/07nati.html? J=3&oref=slogin&pagewanted=print&oref=slogin
J:'age L. or 'I
According to the Center for Universal Design at North Carolina State Universi.., universal design is increasingly available, but
few if any other large-scale buildings have used the concept throughout an entire building. The term "universal design" was
coined in 1989 by the architect Ron Mace, who developed a set of seven principles, like "low physical effort" and "simple and
intuitive use." Mr. Mace founded the center, in Raleigh, before he died in 1998 to further develop and integrate the principles
into everyday life.
unes
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lOT nveryon~, ulsaOleu or J'IO\ - r'lew
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Colleen Starkloff and her husband, Max, who was paralyzed in a diving accident as a young man, wanted to build a national
model of universal design. Through paraquad, a nonprofit organization they formed in 1970, they had been searching for a
developer who would undertake a universal design project. It was 2003 when Richard D. Baron, the chairman and chief
executive of McCormack Baron Salazar, a nationally known builder of mixed-income urban developments, contacted them with
what he thought might be a potential site for the project.
want
"
"He called me and said: 'I think I have a good site. How many units do you want to be universal design?' I said: 'Richard, I
all of them to be universal design. That's the point: universal.' And he kind of hesitated and said, 'O.K., we'll make it work.'
Associates, to create a mixed-use environment for nondisabled
Mr. Baron hired Andrew Trivers, founding architect of Trivers
people as well as people with a wide range of disabilities.
The building is mixed-income as well; some renters pay market rates and others receive subsidies (one- and two-bedroom
market-rate units range from $750 to $1,150 a month, while the cost of subsidized units depends on personal savings and Social
Security income). In addition, there is a corner coffee bar, as well as ground-floor units that can either be retail spaces or private
residences.
The building, in a St. Louis neighborhood called the Central West End, is 95 percent leased, with only 20 units occupied by
people with disabilities, which is fine by Ms. Starkloff. "The whole point is integration," she said.
For Jacqueline Benoit, integration meant more than living next door to people without disabilities, but being able to live with and
take care of her son Johnathan again. Ms. Benoit was on her way to work four years ago when a driver struck her car. After six
months of intensive care, she was able to breath on her own again. But the accident left her partially paralyzed, and she was sent
1/8/2007
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rage j or 'I
Hrnes
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lOr nveryone, UIsaOlea or l'Ior - l'Iew
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relatives.
Ms. Benoit and Johnathan, now 7, moved into a two-bedroom, two-bath apartment in 2005, which includes subtle design
features like door handles instead of knobs for easier grasping, a dishwasher and oven that are set into the wall and raised about
18 inches off the ground (a usable height for people standing and sitting), and a stove with control knobs in front of the unit
rather than toward the back.
to nursing homes for three years while her son stayed with
The design features make life more manageable for Ms. Benoit, but the building also offers something for Johnathan. "He loves
the weight room," Ms. Benoit said. "We go together and I work on my arm. I'm happy to be alive and be able to take care'of my
son."
Before designing 6 North, Mr. Trivers had never used universal design principles, but now he is a convert. "This is the future," he
said. "People are living longer and because of health care technology, they aren't dying from accidents and disabilities the way
they used to. So the question is, how do you design so it doesn't look like it is for or is only usable by someone with a specialized
need?"
Richard C. Duncan, the senior project manager for the Center for Universal Design, said: "Most people think U.D. is a term that
is synonym with accessible design. But it has this other element that is different: a social equity component. That is an invisible
part of the product.
"So, for example, a ramp is very difficult to integrate into the design of abuilding," he continued. "We advocate for entrances that
are step free, that everyone can use, whether you have a problem with stairs or you're just carrying packages."
Mr. Duncan toured 6 North when it opened with other disability advocates and developers, and said the building was serving as a
model. "And that is progress because what we don't want are one-off projects, but full integration," he said.
Most "handicapped accessible" buildings, he also pointed out, have two different apartment designs: "normal" units and
accessible units for people with disabilities. "And neither are in fact very user friendly, " he said. "The point of universal design is
integration of design principles into all aspects of the built environment so as not to be obvious for one or another."
1/8/2007
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Page 4 ot 4
For instance, at 6 North, what looks like interior decoration is actually intentionally contrasting colors to allow people with
limited vision to navigate the space. In the hallways, carpeting in front of apartment entrances is darker to signal the door's
location. Next to each entryway is a small shelf, which looks like a nice design detail but is also a handy spot for people to put
down mail or packages while they open the door. This is, of course, equally convenient for a parent carrying a baby or people with
partial paralysis.
I UfK. 1 rmes
JJC;;:~t1~1l1Vl LVvlYUllC, Ul:SUUlCU UI" l'llUL - l"4~W
Jacquelyn Kish is one such person with partial paralysis, the result of a brain aneurysm and stroke she suffered 18 months ago.
She moved into 6 North recently in order to resume rescuing injured or abandoned animals, which she was forced to give up
when she was in a nursing home and lost her house as a result.
was
Kish said while petting one of her rescued cats. "But I
"I was told I shouldn't leave the nursing home until I could walk," Ms.
determined to live on my own again. I can do that here."
"Being able to take care of
As for Ms. Brown, living independently is more important than having hiked on the Appalachian Trail.
yourself - you don't appreciate that until you're told you can no longer do it," she said.
1/8/2007
OIJlJ;!.D..nY
Contact U. I Work for U. I Site MaD
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I:JIDJ1
First Book
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DRAFT
(][)
MINUTES
IOWA CITY BOARD OF APPEALS
MONDAY, DECEMBER 4,2006
EMMA J. HARVAT HALL, IOWA CITY CITY HALL
410 E. WASHINGTON STREET
IOWA CITY, IA
MEMBERS PRESENT: John Roffman, Tim Fehr, Steve Buckman, Chad
Campion, Alan Gerard, Doug DuCharme, Gary
Haman
MEMBERS ABSENT: None
STAFF PRESENT: Doug Boothroy (H.1. S. Director), Tim Hennes (Sr.
Building Inspector), Roger Jensen (Fire Marshal),
Andy Rocca (Fire Chief), Sue Dulek (Asst. City
Attorney), Jann Ream (Code Enforcement Asst.
acting as minute taker)
OTHERS PRESENT: Leah Cohen (Bo James) and Rebecca Neades
(Chamber of Commerce)
RECOMMENDATIONS TO COUNCIL: None.
CALL TO ORDER:
Chairperson Roffman called the meeting to order at 4:08 PM.
CONSIDERATION OF MINUTES:
Minutes from the September 26, 2006 meeting were reviewed. Minutes were
approved with a unanimous vote 7-0.
Discussion and possible recommendation to Council of an ordinance amendinq
the International Fire Code and the International Buildinq Code to require new
minimum thresholds for Iife-safetv standards in new and existinq A-2
occupancies.
Doug Boothroy presented the basic issue to the Board. Because of life-safety
concerns certain new requirements are being proposed for existing A-2
occupancies (primarily eating and drinking establishments). This proposal has
been discussed with City Council and now is being presented to the Board for
their consideration and, hopefully, favorable recommendation. These new
requirements encompass three areas: exiting, fire alarms and sprinkling. A draft
ordinance has been included in the meeting packet. While Council has not seen
the specifics in the proposed ordinance, they have shared concerns about
DRAFT
various life-safety issues especially in older buildings in close proximity to each
other such as in the downtown area. Boothroy was pleased that Council felt
strongly enough about the issue that they have expressed interest in providing
some sort of financial support. Since the issue would involve retrofitting existing
buildings, staff is recommending that business and property owners be given
time and financial support to help with the process of complying with additional
life-safety standards.
Fire Marshall Jensen explained the specifics of the proposed ordinance. All
existing and new A2 occupancies with an occupant load of 100 or greater would
be required to install a fire sprinkler system. This change is already reflected for
new buildings (or a change in use) in the 2006 International Building Code and
the 2006 International Fire Code. Amending the ordinance now would initiate the
process for new occupancies and require the retrofitting of existing businesses.
All existing and new A2 occupancies with an occupant load of 200 or greater and
has amplified sound equipment would be required to install a voice alarm fire
alarm system. With any alarm input, visual and auditory distractions such as loud
music and laser lights would cease; the house lights would come up to an
ambient level and prerecorded evacuation instructions would come over the
sound system. Alternatively, a responsible party could get on a pre-specified
microphone to give real time specific instructions.
The third proposed change would require an increase in the width of the main
entrance/exiting doors (new and existing) based on the occupant load - from
50% of the load to 66%. Jensen explained that investigation of fires that have
involved fatalities in A2 occupancies show that people always try to exit out the
door that they came in -even passing up closer exit doors.
Jensen asked for questions from the Board.
Haman asked how a person could use a microphone in an emergency situation if
the voice alarm system shuts down all of the amplified sound. Jensen said there
would be a special mike that a responsible party would know about that could still
be used as well as the pre-recorded message.
Buckman asked how the occupant load numbers of 100 for the required
sprinkling and 200 for the voice alarm systems were determined. Jensen
explained that the100 load number is what is in the 2006 IBC and IFC which are
to be considered for adoption this year. The 200 load number for the alarm
system was derived from actual surveys ofA2 occupancies. He also noted that
the 2006 codes do not mandate retrofitting of existing occupancies.
Discussion occurred as to how occupant loads are determined. Hennes
explained that each occupancy is looked at individually - square footage, tables
and chairs, bar and kitchen areas are all used in the calculation.
Fehr asked for more clarification on what kind of financial assistance would be
available. Boothroy stated that that would be a matter for City Council. He said
several ideas were discussed at the informal meeting. Also the City would most
likely do the water service upgrades in City Plaza as one project in order to
minimize the disruption in the downtown area. Roffman asked if the proposal
would go into effect for the whole of Iowa City at the same time. Boothroy said
DRAFT
that is correct. However, the initial outreach and compliance enforcement would
start with those businesses perceived to be at the highest risk.
Jensen added that in addition to the possibility of financial assistance, the City is
also offering a reasonable time frame for these businesses to comply. The
proposal allows five (5) years after adoption for compliance. The City will ask that
by year four (4), a business has at least submitted approvable plans so that
permits can be issued.
Roffman had questions about the increase in the width of entrance/exit doors and
how that related to ADA (Americans with Disabilities Act) requirements. He said
that in existing buildings sometimes there simply isn't enough physical space to
widen a doorway and meet ADA requirements. Hennes explained that if an
entry/exit door is widened, it would have to be made ADA accessible and that
there was usually a way to do that to the extent possible given the physical
restrictions.
Jensen added that sprinkling will help mitigate the widening of entry/exit doors. In
other words, a sprinkled building will allow more people to exit through a
narrower door. Roffman wondered how that related to real buildings in Iowa City.
Jensen distributed a spread sheet that showed the existing A2 occupancies and
door widths. Most occupancies currently exceed the minimum width required now
-32 inches of clear opening. And, assuming sprinkling, most occupancies will not
be required to widen doorways. There are some problem occupancies that are
above or below grade that will have to be looked at. When a stairway is involved,
the exiting width requirement increases.
Roffman opened the meeting to public comment. Leah Cohen identified herself
as the owner of BoJames and as the co-chair of the Iowa City Alcohol Advisory
Board. She said it is important to see who will be affected by this ordinance and
how it will affect them. Her main concern was the voice alarm system. She
believes it is a $10-15,000 system. And this would be in addition to a $20-30,000
sprinkling system. She felt that the voice notifier alarm system had not been in
actual use long enough to know how effective it really is. There are also liability
concerns with the manual real time voice instructions in terms of keeping
inebriated people from accessing it and giving incorrect instructions. Cohen felt
that the system could not hook into the existing lighting system in a bar and so
additional lighting would have to be added. She said they had been trying to
address many of the safety concerns for buildings downtown that are in such
close proximity and that this ordinance doesn't really address all of those issues
and some business might fall through the cracks. Additionally, some businesses
will be affected that don't need to be.
She pointed out that most of these businesses are small businesses and the
financial strain will be substantial especially since most of these businesses do
not own the building they are situated in. They would be required to pay for
substantial upgrades to buildings that they do not own and most of that
investment would be left behind if the business closed. She said that so far the
businesses have not been informed of the proposal - she was at this meeting to
get information and see what direction the Board was going in. Obviously if the
DRAFT
Board continues with the proposal, all of the affected businesses would have to
be informed.
Campion wondered how the voice notifier system actually differed from what is
currently being installed. Jensen stated that he had gone to the three main
companies that install fire alarm systems in Iowa City and asked what the
additional cost would be to add the voice component to a fire alarm system.
Simplex Grinnell estimated it would add about $2,000 to the total cost of a
standard alarm system. Midwest Alarm said it would add about $1860 and
Freeman Alarm said it add about $2,000 to $2300. The installation of a standard
fire alarm system would be required with the installation of the sprinkling system
so the cost of the voice component would only be in addition to what already
would be required.
Campion also asked about where the microphone would be installed for the
manual voice instructions in order to address the liability concerns of Cohen.
Jensen answered that they would work with each business on a case by case
basis to make sure that those microphones were in a secure location and not
accessible to the general clientele.
Rebecca Neades from the Chamber of Commerce reiterated that their greatest
concerns were for the multi-level large establishments but that the proposed
ordinance would also affect many small businesses. One of her largest concerns
was for the cost to these small businesses. She emphasized that most of these
businesses rent and the investment would be in buildings that they do not own.
She said it is generous of the City to consider low or no interest loans but a loan
is still a loan and, eventually, it has to be paid back. Safety is important but there
is always a cost/benefit analysis and a balanced perspective is needed. She said
they would be meeting with the general business population and that she was
sure there would be many more questions brought up. She stated that the local
government affairs committee would be meeting later in the month and that these
issues would be discussed. They also invited staff and any members of the
Board to attend to answer questions and make sure the facts are presented
correctly.
Fehr asked Jensen if any other jurisdictions had enacted similar requirements.
Jensen answered that the Twin Cities had implemented them as well as many
cities in the eastern half of the country.
Boothroy addressed the Board to clarify that staff was not asking the Board to
take any action at this meeting. Staff would be attending the Chamber meeting
and would bring that feedback to the Board at the January rneeting. It will also
give the Board time to talk to other people or ask staff for more information.
Roffman stated that now with more information the Board would need to look
through the data and think about the issues. The next meeting was tentatively
scheduled for January 8th, 2007. Haman stated that he would be gone for that
date. He wondered if was possible to get more firm details on the level on
financial assistance that Council would provide before a decision was made.
Boothroy stated that Council will probably not have those details worked out
before a decision was made.
DRAFT
MOTION: Buckman moved to defer any recommendation concerning the
proposed code changes until next meeting. Campion seconded.
VOTE: The motion to defer was approved unanimously 7-0.
OTHER BUSINESS:
Buckman stated that his term was expiring at the end of December. Hennes said
he had application papers for him if he was willing to serve a second term.
ADJOURNMENT:
Haman moved to adjourn the meeting. Gerard seconded. The meeting was
adjourned at 5:15 PM.
John Roffman, Board of Appeals Chairperson
Date
Board of Appeals
Attendance Record
2006
NAME TERM EXPIRES Jan-06 Feb-06 Mar-06 Apr-06
Gary Haman 12/31/2007 X X NM NM
Steve Buckman 12/31/2006 X X
Doug DuCharme 12/31/2009 OlE OlE
Tim Fehr 12/31/2008 X OlE
John Roffman 12/31/2007 X X
Chad Campion 12/31/2008 X X
AI Gerard 12/31/2010 X X
KEY
X = present
o = absent
OlE = absent/excused
NM = No meeting
_ = not a member
Board of Appeals
Attendance Record
2006
May-06 Jun-06 Jul-06 Aug-06 Sep-06 Oct-06 Nov-06 Dec-06
NM NM NM NM OlE NM NM x
x
OlE
x
x
x
x
x
x
x
x
x
x
~
MINUTES
IOWA CITY BOARD OF ADJUSTMENTS
DECEMBER 13th, 2006 - 5:00 PM
EMMA J HARVAT HALL -IOWA CITY/CITY HALL
PRELIMINARY
CALL TO ORDER:
Carol Alexander called the meeting to order at 5:00 PM
MEMBERS PRESENT: Michelle Shelangouski, Ned Wood, Michael Wright, Carol Alexander
MEMBERS ABSENT: Karen Leigh
STAFF PRESENT: Sarah Walz, Sarah Holecek
OTHERS PRESENT: John Beasley
RECOMMENDATION TO COUNCIL (become effective onlv after separate Council action):
None
CONSIDERATION OF THE NOVEMBER 16 and NOVEMBER 27, 2006 MINUTES
Wright said that on page 15 of the November 16th minutes, one variance was written as VAR05-0001
instead of VAR06-00001.
MOTION: Wood moved to approve the November 16 and November 27, 2006 minutes as
submitted. Alexander seconded the motion.
The motion was approved: 5:0
APPEALS
APL06-0004 Discussion of an application from John Roffman for an appeal of the decision made
by the Historic Preservation Commission to deny a Certificate of Appropriateness for a proposed
building to be located in the Neighborhood Stabilization Residential (RNS-20) zone and
Conservation District Overlay (OCD) zone at 923 Iowa Avenue.
Walz noted the correspondence from the office of John Beasley, which was provided to the Board of
Adjustment and stated Mr. Roffman's request for a rehearing regarding the appeal of the Historic
Preservation Commission's denial of Mr. Roffman's request for a Certificate of Appropriateness.
Alexander read the correspondence from Mr. Beasley out loud.
Holocek noted the 2:2 vote from the November 16th Board of Adjustment meeting. Holecek said that those
members of the Board who made the "No" vote may make the motion to reconsider the appeal. Holocek
said that anyone on the Board may second the motion.
Wood asked for clarification. Wood asked why Mr. Roffman's appeal proceeded if the applicant knew that
the full Board of Adjustment wouldn't be there. Walz said that applicant did not know this. Walz said that
while the Board knew that the full Board would not be present, the applicant did not know.
MOTION: Wright moved that APL06-0004, discussion of an application from John Roffman for an
appeal of the decision made by the Historic Preservation Commission to deny a Certificate of
Appropriateness for a proposed building to be located in the Neighborhood Stabilization
Residential (RNS-20) zone and Conservation District Overlay (OCD) zone at 923 Iowa Avenue, be
approved. Wood seconded the motion.
The motion was passed: 4:0
Board of Adjustment
December 13, 2006
Page 2
OTHER
Alexander asked about the new member of the Board of Adjustments. Walz informed the Board that the
new members name is Edgar Thornton. Walz said that she has spoken with him on the phone but she
has not met him person. Alexander asked if Thornton would be attending the January 10th Board meeting.
Walz said yes.
Shelangouski asked if there will there be new evidence regarding Roffman's appeal at the January 10th
meeting. Holecek said that it is a new hearing so there can be new evidence.
Beasley requested minutes be provided to Thornton before the next Board meeting.
BOARD OF ADJUSTMENT INFORMATION
None
ADJOURNMENT
Meeting is adjourned at 5: 15 pm
s/pcd/minutes/boa/2006/12-13-2006.doc
Board of Adjustment
Attendance Record
2006
Term
Name Expires 01/11 02/08 03/08 04/13 05/10 06/14 07/12 08/09 09/13 10/04 11/16 11/27 12/13
Karen Leieh 01/01/07 X X OlE X X X X X X X X X OlE
Carol Alexander 01/01/08 X X X X X X X X X OlE X X X
Michael Wril!ht 01/01/09 X X X X X X X OlE X X X X X
Ned Wood 01/01/10 X X X X X X OlE X X X OlE OlE X
M. Shelangouski 01/01/11 X X X X X OlE X X X X X X X
Key:
X = Present
o = Absent
OlE = AbsentlExcused
NM = No Meeting
MINUTES
Iowa City Airport Commission
December 14, 2006
Iowa City Airport Terminal- 5:45 PM
U[]
DRAFT
Members Present: Randy Hartwig, Chair; John Staley; Janelle Rettig; Howard Horan,
Greg Farris (arrived at 5:49)
Staff Present: Sue Dulek, Michael Tharp
Others Present: David Hughes, Earth Tech; Jay Honeck; Phillip Woolford, Jet Air;
Rick Mascari
DETERMINE QUORUM:
Chairperson Hartwig called the meeting to order at 5:47 PM.
RECOMMENDATIONS TO COUNCIL:
Item B.a. - Aviation Commerce Park; Recommend to City Council to accept offer for Lot
No.5 of the North Commerce Park, by IWI Motorparts.
Item B.b. - Resolution amending listing agreement with Iowa Realty; Resolution A06-29
approved extending the listing agreement for one year and adopted the latest pricing
model. Commission recommends City Council accept the proposed agreement
amendment.
APPROVAL OF MINUTES FROM THE NOVEMBER 9, 2006, MEETING:
Hartwig noted that on the first page of the minutes, about halfWay down, where it says,
"Hughes stated they did have maintained contact.. ." that this should be ".. . did maintain
contact." Also noted was on page 2, under c.2., there it stated".. .he asked for a
move. . . ", that this should be " . . . he asked for a motion." On page 3, 7 lines down, where
it states "...Tharp stated that he spoke with Blum...", that it should have Blum's first
name, Dick, added. Hartwig also noted that at the bottom of this same paragraph, where
it states "Rettig asked the other Airport Commission members if they are all in consensus
that they are not. . .", that this should state something to the effect that they are not
interested in that entire parcel going to this. Rettig stated that perhaps it should say
"commercial development" or "private commercial development on all 63 acres." Also,
right above this, where it states". . . which Horan responded that he feels once the 7-25
project...", that the second "he feels" should be removed. Rettig noted that on page 4,
where it says". . . Tharp stated that Roof does plan to hang up his maintenance shop
plague," it should be reworded to say Roof closed his maintenance shop. Hartwig noted
that "plague" is wrong, and he feels they could reword this to say "Roof discontinued his
business." Rettig also noted on page 5, at the bottom under Commission Members'
Reports, that it needs to be clarified that it is the University Gothic Tower that will be
pink and blue, and not the Airport's tower. Staley noted that under J, Subcommittees'
Reports, it states "Cleaning Committee," and he asked if this shouldn't be "Company."
Staley moved to accept the minutes ofthe November 9, 2006 meeting as amended;
seconded by Horan. Motion carried 5-0.
PUBLIC DISCUSSION: None.
ITEMS FOR DISCUSSION/ACTION:
A. FAA/lOOT Projects - Earth Tech - David Hughes
a. Runway 7/25 - Hughes noted that everyone should have received his
update in their packets for this meeting. He noted that they are
"behind the scenes again," versus actually being on the site. Hughes
gave the Members updates on various proj ects, such as the obstruction
mitigation project. Currently, they are identifying property owners
that will be affected by this, and then they will need to contact those
involved. Hughes stated that they are also working on the approach
survey and will be getting this information to the FAA shortly.
Hughes stated that they have received recently some good news from
the FAA regarding upcoming projects. The Project Initiation letter
arrived to begin planning work on the runway extension paving.
Hughes next addressed the south area taxi lanes, stating that they did
get their field survey completed on this. Regarding T-Hangar A
rehabilitation, which is a State grant, Hughes stated that they need to
get this survey completed still. Hughes next addressed the north area
and the State grant for those taxi lanes. He said the contractor has
completed his punch list, made repairs to the hangar, and now the
Commission needs to accept this project as complete. Rettig asked if
AIP-lO was part of a grant or not. Hughes stated that this was part of
the Environmental Assessment portion of a grant that was done several
years ago. The discussion continued with Members asking various
questions of Hughes.
b. Taxi-lane North Tee's and Parking Lot Rehab - (see above
discussion)
i. Consider a resolution accepting the North T-Hangar Taxi lane
and North Parking lot rehabilitation as completed. Rettig moved
to consider Resolution A06-28; seconded by Staley. Carried 5-0.
c. South Aviation Development - (see above discussion)
d. JJR Davis Drainage - Hughes noted that some time back, Davis
requested a drainage easement to get to their basin. Since this initial
request, Hughes stated Davis has reexamined this and now possibly
may want to purchase this property. Once the runway is extended,
Hughes stated that this area would not be required for a safety area.
Members asked for Hughes to point this out on the map for better
clarification. Hughes explained the area in question and how the
drainage is set up in this area. The topic ofleasing land versus selling
it was briefly discussed, as well. Hughes continued by explaining the
Willow Creek situation, stating that this study will be completed some
Airport Commission
December 14, 2006
Page 3 of7
time in late January. Rettig asked questions of Hughes regarding the
stormwater runoff laws, stating that they need more information on
this issue. Hughes stated that the FAA will not release the land until
the extension work has been completed.
B. Aviation Commerce Park - Hartwig stated that he would like to defer this
issue, as Harry Wolf will not be arriving until later in the meeting. Staley
moved to defer Item B until Harry Wolfs arrival; seconded by Horan.
Carried 5-0.
Harry Wolf arrived at the meeting. He stated that he has some news for the
Commission. He presented a new plat of the Commerce Park, stating that it is
a consolidation of two plats and is what they are using for their marketing
purposes. Wolf next addressed the purchase offer on Lot No.5. He explained
how the pricing was arrived at for this parcel and what the buyer will be
obligated to do. He stated that he recommends approval ofthe offer. (TAPE
ENDS) Discussion continued with Rettig asking how this one sale will affect
the Airport's revenue, and how it will affect the Airport's rental agreement
with the School District. Rettig noted that ofthe parcels, this was the only
one that had revenue generating activities that would disappear with the sale.
Members discussed the budgetary effects ofthe proposed sale. Rettig stated
that the revenue from the leases on that parcel had been figured into 2008's
budget and would leave a shortfall ifthere is nothing to replace it. Members
continued to discuss the effects of having movement on the land with regards
to the airport's budget. Wolfresponded to Members' questions regarding the
potential buyer for this land. Hartwig noted that at the public hearing set by
city council for this sale offer, the Commission would have another
opportunity to stress their concerns regarding the effects of the sale on the
airport's budget. Rettig stated that she is in favor of selling this lot, but
wanted her concerns regarding revenue to be noted. She also noted that they
would need to actually sell off more than half of the land before the airport
would get any money from these land sales.
a. Recommendation to City Council on purchase offer for Lot No.5
of the North Commerce Park by IWI Motorparts - Horan moved
to recommend to the City Council acceptance of the purchase offer
on Lot No.5; seconded by Farris. Carried 5-0.
b. Consider a resolution approving amendment to listing agreement
with Iowa Realty - Hartwig stated that this is in regards to the listing
agreement they currently have with Iowa Realty. Wolf briefly
explained the wording and pricing model issues on this. Rettig moved
to consider Resolution A06-29 approving amendment to the listing
agreement with Iowa Realty; seconded by Horan. Carried 5-0.
Airport Commission
December 14, 2006
Page 4 of7
C. Grass Runway - Tharp stated that since the last discussion on this, several
issues have arisen, one being that they would eliminate almost all of the
fannable land that they have, if they were to put in this grass runway. He
continued, stating that if the Members decide to proceed with this runway, it
would not be until the spring of2008. This would give them time to discuss
the impact with those involved. Rick Mascari spoke to the Members
regarding this, stating that there is a very low percentage of pilots who would
use this strip. He questioned the expense of creating this runway, versus
opening up 18-36 again, which he feels would be a much more usable runway.
Horan stated that he would like to continue looking into this issue, with
perhaps another location working better. The issue of the ASOS location was
also discussed and how this plays into the location of runways. (TAPE
ENDS) The discussion continued with Members discussing the southern
portion of the Airport property and how they want to handle the development
of this area. Staley asked Tharp to point out the areas that are farmable now
and what they would lose by adding a grass runway. The discussion turned to
the history of various runways.
D. Jet Air Management Agreement - Hartwig stated that he has discussed this
agreement with both Philip and Harrel. Rettig asked if this agreement would
begin in January and run for a year. Hartwig stated that the Members need to
decide if they want the agreement to run on a calendar year or the fiscal year.
Rettig moved to accept the Management Agreement as written; seconded
by Horan. Discussion then continued, with Dulek noting that the Risk
Manager will have to give approval on this agreement, as well. Staley moved
to amend the motion to state, "Pending approval by the Iowa City Risk
Manager, that Item 5 is acceptable." Seconded by Farris. Carried 5-0.
Hartwig stated that they now need to vote on Rettig's motion. Motion
carried 5-0.
E. Parking Policy
a. Consider a Resolution adopting Parking Policy - Staley asked for
clarification on the actual Resolution, stating that in one part it says
"Iowa City Municipal Parking Policy," and in another it states "Iowa
City Municipal Airport Parking Policy." He asked if they were
adopting the City's parking policy. Members agreed that it would be
the "Iowa City Municipal Airport" policy. Members asked Tharp
questions regarding his research into what other airports do in regards
to parking policies. The discussion continued, with Rettig asking
various questions about how this policy will be implemented, and
stating that they need to work on the signage somewhat. Tharp also
discussed long-term parking issues with the Members. Changes to the
parking policy were discussed at length, with Members deciding that
anybody parking for more than 14 days is to park in long-term
parking, and not in front of the terminal; and also, the Airport needs to
Airport Commission
December 14, 2006
Page 5 of7
give permission to the person wanting to leave a vehicle that length of
time. Next, various wording for the signage was discussed by the
Commission.
(return to Item B - Aviation Commerce Park)
F. Janitorial Services - Farris spoke to the Members regarding the submitted
proposal. He stated that they had three proposals submitted, and that the
decision was made to stay with Midwest. He explained some of the additional
items in the proposal that are not currently being done. Tharp fielded
Members' questions regarding this proposal and what currently takes place, as
well. Rettig asked questions regarding the budget and this increase in
janitorial service. (TAPE ENDS) Members continued to ask questions
regarding the cleaning of various areas within the Airport. Rettig stated that
she feels all areas that are the Airport's responsibility should be cleaned and
maintained in this agreement.
a. Consider a resolution accepting the proposal submitted by
Midwest Janitorial Services for janitorial services at the Iowa City
Municipal Airport - Rettig moved to consider Resolution A06-30
accepting the proposal submitted by Midwest Janitorial Services-
pending clarification of the typographical error; seconded by
Staley. Carried 5-0.
G. Airport Operations: Strategic Plan-Implementation; Budget; and Airport
Management - In regards to the Strategic Plan, Hartwig acknowledged the
work of Tharp and Farris on the newsletter, and stated that the City Manager
commented favorably on this.
In regards to the Budget, Rettig asked where they are in the FY08 Budget
process. Tharp noted that he and Hartwig met with the City Manager last
month on this. Hartwig stated that they explained why they are requesting
what they are, and that next will be a City Council meeting where all of the
Commissions and Boards meet with the Council to explain their budget
requests.
a. 2006 Annual Report - Rettig stated that she has a suggestion for an
addition to this report. A brief discussion ensued, with Rettig stating
she would read through it again and make any additional suggestion.
H. Subcommittees' Reports - Farris stated that he has not been able to do
anything further on the viewing area project, but hopes to have some
information for the Members in the next few meetings. Hartwig noted that he
needs to talk to Parks and Rec about this area, as well.
I. FBO Staff Report - Hartwig noted that this is an opportunity for Jet Air to
address the Commission. Woolford spoke to the Members regarding the self-
Airport Commission
December 14, 2006
Page 6 of7
serve pump and the problems they have with it. He stated that they need to
upgrade this pump, and he briefly eXplained the advantages ofthis. Woolford
stated that a new dispenser would be able to handle both Avgas, which was
currently provided and Jet fuel, should the Commission want to have a self-
service Jet fuel dispenser. A discussion ensued, with Members questioning
the cost for this replacement. Rettig suggested that they look into grant
funding for this project. (TAPE ENDS)
COMMISSION MEMBERS' REPORTS - Hartwig stated that he received a letter
inviting them to the opening ofthe Mormon Trek extension this coming week. He stated
that anyone interested is welcome to join him at the intersection of Dane Road and
Mormon Trek for the ribbon cutting. Rettig stated that she would try to make this.
Horan stated that he shared some photos with Hughes on the grading project and would
do so with the Commission, as well. Farris thanked Tharp his work putting the
newsletter together.
STAFF REPORT - None.
SET NEXT REGULAR MEETING FOR: January 11, 2007 at5:45 P.M.
ADJOURN - Meeting adjourned at 7:56 P.M.
Airport Commission
December 14,2006
Page 7 of7
Airport Commission
ATTENDANCE RECORD
YEAR 2006
(Meetin!! Dat e)
TERM 1/12 2/9 3/9 4/13 5/1 5111 5/31 6/8 6/16 6/23 6/27 7/13
NAME EXP.
Daniel Clay 3/1/08 --- -- -- --- -- -- --- -- -- -- -- ---
Randy Hartwig 3/1/09 X X X X X X X X X OlE X X
Greg Farris 3/1/07 0 X X X X X X X X X OlE OlE
John Staley 3/1/06 X X X X X X OlE X X OlE X X
Howard Horan 3/1/08 X X X X X X X X X X X X
Janelle Rettig 3/1/12 -- -- X X X X X X X X X X
7/27 8/10 9/14 9/18 10112 11/9 12/14
.............
Randy Hartwig 3/1/09 X X X X X X X
Greg Farris 3/1/07 OlE X X X X X X
John Staley 3/1/10 X X X X X X X
Howard Horan 3/1/08 X X X X X X X
Janelle Rettig 3/1/12 OlE X X X X X X
KEY: X = Present
o = Absent
OlE = Absent/Excnsed
NM = No meeting
-- = Not a Member
CALL TO ORDER:
MEMBERS PRESENT:
MEMBERS ABSENT:
STAFF PRESENT:
STAFF ABSENT:
OTHERS PRESENT:
POLICE CITIZENS REVIEW BOARD
MINUTES - December 18, 2006
DRAFT
~
Chair Michael Larson called the meeting to order at 5:36 p.m.
Candy Barnhill, Elizabeth Engel, Loren Horton
Greg Roth
Staff Kellie Tuttle
Legal Counsel Catherine Pugh
None
RECOMMENDATIONS TO COUNCIL
None.
CONSENT
CALENDAR
OLD BUSINESS
NEW BUSINESS
PUBLIC
DISCUSSION
BOARD
INFORMATION
STAFF
INFORMATION
EXECUTIVE
SESSION
Motion by Barnhill and seconded by Engel to adopt the consent calendar as presented
or amended.
. Minutes of the meeting on 12/05/06
. ICPD General Order 89-02 (Department Disciplinary Philosophy)
. ICPD General Order 99-08 (In Car Recording Devices)
Motion carried, 4/0, Roth absent.
Citv Code Section 8-8-6(E) / Policv & Procedure for extension reauests -Motion by
Barnhill and seconded by Horton to table the discussion until legal counsel was present.
Motion carried, 4/0, Roth absent.
None.
None.
None.
None.
Motion by Barnhill and seconded by Engel to adjourn into Executive Session based on
Section 21.5(1 )(a) of the Code of Iowa to review or discuss records which are required
or authorized by state or federal law to be kept confidential or to be kept confidential as a
condition for that government body's possession or continued receipt of federal funds,
and 22.7(11) personal information in confidential personnel records of public bodies
PCRB
December 18, 2006
Page 2
including but not limited to cities, boards of supervisors and school districts, and 22-7(5)
police officer investigative reports, except where disclosure is authorized elsewhere in
the Code; and 22.7(18) Communications not required by law, rule or procedure that are
made to a government body or to any of its employees by identified persons outside of
government, to the extent that the government body receiving those communications
from such persons outside of government could reasonably believe that those persons
would be discouraged from making them to that government body if they were available
for general public examination.
Motion carried, 4/0, Roth absent. Open session adjourned at 5:38 P.M.
(Larson present for discussion of #06-04 and left the meeting due to a conflict of interest
for #06-03.)
REGULAR
SESSION
Returned to open session at 6:36 P.M.
Motion by Horton and seconded by Barnhill to set the level of review for PCRB
Complaint #06-04 to 8-8-7(B)(1 )(a), on the record with no additional investigation.
Motion carried, 3/0, Roth and Larson absent.
MEETING SCHEDULE
. January 9,2007,5:30 P.M., Lobby Conference Room
. February 13, 2007, 5:30 P.M., Lobby Conference Room
. March 13,2007, TBA, Lobby Conference Room
. April 10, 2007, TBA, Lobby Conference Room
ADJOURNMENT
Motion for adjournment by Horton and seconded by Barnhill. Motion carried, 3/0, Roth
and Larson absent. Meeting adjourned at 6:38 P.M.
x = Present
o = Absent
OlE = Absent/Excused
NM = No meeting
= Not a Member
KEY
\..l~""""IL...l::: AI"IL"!
TERM 1/10 2/14 3121 4/11 5/9 6/12 7111 8/8 9/12 10/10 11/14 12/5 12/18
NAME EXP.
Candy 9/1/07 X X X NM X X X X X NM X X X
Barnhill
Elizabeth 9/1/08 X OlE X NM X X X X X NM X X X
Engel
Loren 9/1/08 X X X NM X X X X X NM X OlE X
Horton
G reg Roth 9/1/09 X X X NM X X OlE X X NM OlE X 0
Michael 911/09 X OlE X NM X X X X X NM X X X
Larson
1M
POLICE CITIZENS REVIEW BOARD
ATTENDANCE RECORD
YEAR 2006
f
D
te)
rnrJ
MINUTES
CITY COUNCIL ECONOMIC DEVELOPMENT COMMITTEE
December 12, 2006
LOBBY CONFERENCE ROOM
Preliminary
Members Present:
Members Absent:
Staff Present:
Others Present:
Regenia Bailey, Connie Champion, Bob Elliot
NONE
Karin Franklin, Wendy Ford
Nancy Quellhorst, Joe Raso, Tim Kenyon, Irwin Pfab
RECOMMENDATIONS TO CITY COUNCIL:
None
CALL MEETING TO ORDER
Chairperson Regenia Bailey called the meeting to order at 9:01 AM.
APPROVAL OF MINUTES - NOV. 13.2006 ECONOMIC DEVELOPMENT COMMITTEE MEETING
MOTION: Bailey moved to approve the November 13, 2006 minutes as submitted. Elliot seconded
the motion. The motion passed 3:0.
ACTIVITY REPORT - Economic Development Coordinator - WENDY FORD
Ford informed the committee of an initiative of the University of Iowa Obermann Center designed to get
Graduate Students involved in the community. The initiative was made possible in part by Linda
Schreiber of ICAD and a gathering of community leaders with Jennifer New of the Center. One element of
the initiative will be an event at the Public Library Tuesday, January 9th at 6:30pm. This will provide the
public with an opportunity to "network" with local graduate students. Sylvia Gaii, a University of Texas
scholar and activist will give a talk about how universities and communities can collaborate effectively.
The Economic Development department marketing/advertising budget has provided a $100 sponsorship
for the event.
Ford noted that she has been attending meetings and events and gave a presentation on Iowa City's use
of TIF at the Iowa City Roundtable on Dec. 5. The presentation gives updates and enhances information
about local TIF projects. Chairperson Elliot commented on his presence at the round table and on the
good reception of Ford's presentation. Chairperson Bailey asked for a copy of the presentation. Ford
responded that she is working on getting that information loaded to the website. Nancy asked that the
information be sent to Dana Englebert for the Chamber of Commerce website as well.
Ford mentioned that she has been working on TIF debt certification. In the process of this Ford mentioned
that she has learned a lot about each active city TIF agreement. She provided a head-up that United
Natural Foods may not meet required employment thresholds by June, 2007 in order to qualify for their
100% rebate. In that event, they will receive less than a 100% rebate, the exact amount of which will be
determined by the "clawback" provision written into the agreement, which states $1667 per full time
(FTE) equivalent SHORT of the 300 FTE target will be deducted from the 100% amount.
Request For Proposal document for Downtown Market Niche Analvsis
Ford described the request for proposals as collaboration between the City, the DTA, and the Chamber of
Commerce as each organization has strong interest in the market analysis for their individual purposes.
Ford described the scope as a three-part analysis of the downtown area to a) gain an understanding of
the current market conditions consisting of a business and building inventory, b) identify market
opportunities by sector and c) provide conclusions and recommendations for business retention and
recruitment, niche recommendations, space utilization, and marketing.
Bailey asked if a business and building database that already exists. Ford answered that there is a
database containing some of the information. The complete database will be useful to each of the
organizations. Elliot mentioned that input from entrepreneurs might useful to learn what they need -- such
as guidance and information. Franklin added that "tools for entrepreneurs to nurture new businesses"
should be included in the study.
Elliot asked if labor force surveys currently exist. Raso said that he has that information.
Economic Deveiopment Committee Minutes
December 12, 2006
Page 2
Bailey stressed that we do not want a cookie culler imalysis and that ensuring the Iowa City authenticity
as an element of the analysis is important. Discussion ensued about possible outcomes, such as the
recommendation of creation of new events. Raso cautioned that basic "clean and safe" necessities of
downtowns tend to be pushed aside when cities look at ways to draw people to the downtowns. The
basics need to be covered first and then the higher-end features can be implemented.
Elliot inquired about who decides which consultant gets the contract. Franklin said that if the contract is
for iess than $25,000 then the Economic Deveiopment Committee may decide and then the city manager
can sign the contract. If the cost is more than $25,000, a recommendation from the Economic
Development Committee must go through the city council. Elliot mentioned that he would like the council
"on board" anyway.
Bailey would like 'the top choices of consultants to give interview presentations. Bailey thinks it is
important to have a thorough understanding of the analysis from the contractor prior to making
recommendations.
In discussion about the end of the anaiysis process, Ford recommended there be an initial presentation
for discussion of the findings to the ED Committee, Chamber and DTA partners and another after initial
questions have been addressed. Franklin mentioned that the consultant should present to the Committee
who would then present the consultant's findings to the City Council. A public meeting regarding the
recommendations should also be held at the library between the two presentations given by the
consultant. To cut down on the cost of multiple presentations, Franklin suggested that one of the
meetings be for the Council and for the boards of the partnering organizations.
Raso suggested Ford ask Mainstreet Iowa about consultants they recommend to whom we could send
the RFP.
Communitv Deveiopment Fund (CDF) Application for BIOWA
BIOWA is a Trade Association working on building a database to link buyers for the waste stream
products of bio-based industries. They seek the City's support in the form of administration of a state
grant. No grant money would come from the City. In describing how the data base could work, Ford
shared the example of eggshell waste from one company used by another to produce skin care products.
Ford explained that she discussed the preliminary application with Cali Beals at the IDED. Beals'
reservations regarded the clarity of the cash match from BIOWA, but she said that the project is likely to
be funded as it is proceeding in the correct direction. The only commitment on the part of Iowa City is to
monitor the project; the funds are from the State. Bailey wants more information and assurance that staff
time for monitoring the project does not get out of hand though she is supportive of the project.
Raso mentioned that he had managed one of these types of projects and it did not require much staff
time. He said that there have been similar projects before and mentioned one that he thought was
through ISU, matching up waste streams but not necessarily bio-based. Ford said that Beals mentioned
this too, but sounds as though it had failed giving rise to some skepticism for the BIOWA project. Ford will
do further research on the other database in question.
Bailey inquired if the Committee was in agreement on giving Ford the go ahead to provide a leller of
support for the project contingent on receiving the necessary clarifications. The committee agreed to
allow Ford to provide a letter of intent to support the project, after which the council will vote on a
resolution to formally support the application. Franklin inquired about how the project will continue after
the year for which this application is to provide funding. Ford explained the CDF is designed to support
one-year projects, though the iife of the database is expected to be ongoing and will be supported by
BIOWA.
ADJOURNMENT
The meeting adjourned at 9:53 A.M.
Economic Development Committee Minutes
December 12, 2006
Page 3
NEXT MEETING DATE: January 23,2007
Minutes submitted by John Dawson.
s/pcd/minutes/ecdev/2006/11-12-06.doc
Council Economic Development Committee
Attendance Record
2007
Term ~ C> C> C> C> C> C> C> C> C> C> C> C> C> C>
Name Expires N
w
Regenia Bailey 01/02/08
Bob Elliott 01102108
Connie Champion 01/02108
Council Economic Development Committee
Attendance Record
2006
Term ~ ~ So! So! w ~ '" ~ 5!! '" !!! !!! ~ ~ ~
c:;; N C> ~ ~
Name Expires ~ ~ ~ ~ '" (;; ~ ~ c:;;
CD '" C> c.n C> .... CD '" ~ '" ~ ~
~ w '"
Regenia Bailey 01/02108 X X X X X X X X X X X X X X X
Bob Elliott 01/02/08 X X X X X X X X X X X X X X X
Connie 01/02/08 OlE X X X X X X X X X X X X X X
Champion
Key:
X = Present
o = Absent
OlE = Absent/Excused