The URL can be used to link to this page

Home My WebLink About2013-12-20 Info PacketIL CITY OF IOWA CITY www.icgov.org CITY COUNCIL INFORMATION PACKET PROPOSED BUDGET IP1 FY15 -FY16 Financial Plan; FY14 -FY18 Capital Improvement Plan December 20, 2013 H O a 0 a Q bb b PQ city or Iowa city FY 15 -FY 16 Financial Plan 2014 -2018 Capital Improvement Plan UAIM to 1 • 0 O • CITY COUNCIL Matthew J. Hayek, Mayor Kingsley Botchway If Terry Dickens Rick Dobyns Susan Mims Michelle L. Payne Jim Throgmorton City Manager: Tom Markus Asst. to the City Manager: Geoff Fruin Finance Director: Dennis Bockenstedt Budget 1 Mgmt Admin. Assistant Analyst Finance Secretary_ to the City Manager Deb Mansfield Cyndi Ambrose Simon Andrew Nick Schaul 1.711 . V 96161-A I.: " " a , ►... C M atth °Y COUNCIL Connie Champio Terry Dickens Rick Dobyns J. Hayek, MaOr City Manager: Asst. to the City Manager: Finance Director: Budget 1 Mgmt Analyst y c[an Mims elle L. Payne Throgmorton ��rr Markus G ff FI uin Den is Bockenstedt Finance Secretar, Adn'Rn. Assistant Deb Mansfield yy �ndi Ambrose Simon An Nick Schaul CITY OF IOWA CITY Proposed Budget for the Fiscal Year Ending June 30, 2015 and the FY2014 -2016 Financial Plan TABLE OF CONTENTS PAGE Introduction City Manager Transmittal Letter .................................................................. ............................... 11 StrategicPlan ............................................................................................... ............................... 28 Other Planning Processes ............................................................................ ............................... 41 OrganizationalChart .................................................................................... ............................... 43 BudgetaryFund Structure ............................................................................. ............................... 44 Department /Division by Fund ....................................................................... ............................... 45 Financial Summary ............................... 96 Preparation of the Financial Plan: ............................... 97 Basisof Accounting ............................................................................... ............................... 51 Schedule................................................................................................ ............................... 52 Processto Amend .................................................................................. ............................... 53 Financial & Fiscal Policies ............................................................................ ............................... 56 All Funds: Fund Balance Summary ........................................................................ ............................... 65 RevenueSummary ................................................................................ ............................... 66 ExpenditureSummary .......................................................................... ............................... 68 InterFund Transfers .............................................................................. ............................... 70 Personnel Listing by Department / Full -Time Equivalents Comparison ....... ............................... 73 General Fund Summary GeneralFund Summary ............................................................................... ............................... 77 Assigned, Committed & Restricted Cash Balance ....................................... ............................... 86 General Fund Revenue ................................................................................ ............................... 87 General Fund Expenditures .......................................................................... ............................... 88 General Government CityCouncil ................................................................................................... ............................... 91 CityClerk ...................................................................................................... ............................... 92 CityAttorney ................................................................................................. ............................... 93 CityManager ................................................................................................ ............................... 94 CommunicationsOffice ................................................................................ ............................... 95 HumanResources ........................................................................................ ............................... 96 HumanRights ............................................................................................... ............................... 97 Finance Department: Finance Administration .......................................................................... ............................... 98 Accounting............................................................................................ ............................... 99 Purchasing............................................................................................. ............................... 100 Revenue................................................................................................. ............................... 101 TortLiability ............................................................................................ ............................... 102 Non - Operational Administration ............................................................. ............................... 103 CommunityEvent Funding ..................................................................... ............................... 104 DisasterAssistance ............................................................................... ............................... 105 Public Safety ............................... 149 Police Department: ............................... 150 PoliceAdministration .............................................................................. ............................... 109 Administrative Services .......................................................................... ............................... 110 FieldOperations ..................................................................................... ............................... 111 Fire Department ............................... 158 FireAdministration ................................................................................. ............................... 112 Emergency Operations .......................................................................... ............................... 114 FirePrevention ....................................................................................... ............................... 115 FireTraining ........................................................................................... ............................... 116 Housing & Inspection Services: HISAdministration ................................................................................. ............................... 117 Housing Authority Administration ........................................................... ............................... 118 BuildingInspection ................................................................................. ............................... 119 HousingInspection ................................................................................. ............................... 120 Culture and Recreation Parks & Recreation: P & R Administration .............................................................................. ............................... 123 Recreation.............................................................................................. ............................... 125 Park Maintenance Administration .......................................................... ............................... 126 Park Maintenance Operations ............................................................... ............................... 127 Forestry.................................................................................................. ............................... 128 Central Business District (CBD) Maintenance ....................................... ............................... 129 CemeteryOperations ............................................................................. ............................... 130 Library: LibraryOperations .................................................................................. ............................... 131 LibraryFoundation ................................................................. ............................... 135 Senior Center: Senior Center Operations ...................................................................... ............................... 136 NewHorizons Band ............................................................................... ............................... 137 Senior Center Gift Fund ......................................................................... ............................... 137 Community and Economic Development Planning and Community Development: PCDAdministration ................................................................................ ............................... 141 Community Development ...................................................................... ............................... 142 Economic Development ......................................................................... ............................... 143 UrbanPlanning ..................................................................................... ............................... 144 NeighborhoodServices .......................................................................... ............................... 145 HumanServices .................................................................................... ............................... 146 DonationStations ................................................................................... ............................... 146 Public Works Public Works Administration ......................................................................... ............................... 149 Engineering................................................................................................... ............................... 150 TransitOperations ........................................................................................ ............................... 151 Special Revenue Funds Community Development Block Grant (CDBG) .......................................... ............................... 155 H.O.M.E. Program ........................................................................................ ............................... 158 Road Use Tax Fund (RUT) ......................................................................... ............................... 161 Road Use Tax Operations ..................................................................... ............................... 164 OtherShared Revenues ............................................................................... ............................... 168 Energy Efficiency & Conservation Block Grant Fund ................................... ............................... 171 UniverCity Neighborhood Partnerships Fund ............................................... ............................... 174 Metropolitan Planning Organization of Johnson County (MPO) .................. ............................... 177 EmployeeBenefits Fund .............................................................................. ............................... 180 Peninsula Apartments Fund ......................................................................... ............................... 183 Tax Increment Financing (TIF) Districts ....................................................... ............................... 186 General Rehabilitation & Improvement Program (GRIP) ............................. ............................... 193 Downtown Self Supporting Municipal Improvement District (SSMID) .......... ............................... 196 Debt Service Debt Service Fund Summary ....................................................................... ............................... 201 DebtSchedules ............................................................................................ ............................... 207 Enterprise Fund Activities Transportation Services: ParkingFund Summary ......................................................................... ............................... 225 ParkingOperations ................................................................................ ............................... 228 ParkingDebt Service ............................................................................ ............................... 232 TransitFund Summary .......................................................................... ............................... 235 TransitOperations ................................................................................. ............................... 238 Wastewater Treatment: Wastewater Fund Summary .................................................................. ............................... 242 Wastewater Treatment Operations ........................................................ ............................... 246 Wastewater Debt Service ...................................................................... ............................... 250 Water: WaterFund Summary ............................................................................ ............................... 256 WaterOperations ................................................................................... ............................... 259 WaterDebt Service ................................................................................ ............................... 263 Refuse Collection: Refuse Collection Fund Summary ......................................................... ............................... 269 Refuse Collection Operations ................................................................ ............................... 272 Landfill: LandfillFund Summary .......................................................................... ............................... 276 LandfillOperations ...................................................... ............................... ............................280 Airport: AirportFund Summary ........................................................................... ............................... 284 AirportOperations .................................................................................. ............................... 287 Storm Water Management: Storm Water Management Fund Summary ........................................... ............................... 288 Storm Water Management Operations .................................................. ............................... 291 Broadband Telecommunications: Broadband Telecommunications Fund Summary .................................. ............................... 292 Cable Television Operations .................................................................. ............................... 295 Housing Authority: Housing Authority Fund Summary ......................................................... ............................... 297 Housing Authority Operations ................................................................ ............................... 300 Intemal Service Funds Equipment: EquipmentFund Summary .................................................................... ............................... 305 EquipmentOperations ........................................................................... ............................... 308 Equipment Replacement Reserve ......................................................... ............................... 309 Risk Management: Risk Management Fund Summary ........................................................ ............................... 310 Risk Management Operations: ............................................................................................. 312 Information Technology Services (ITS): ITSFund Summary ................................................................................ ............................... 313 ITSOperations ....................................................................................... ............................... 315 Central Services: Central Services Fund Summary ........................................................... ............................... 318 Central Services Operations .................................................................. ............................... 320 Health Insurance Reserve ............................................................................ ............................... 321 Dental Insurance Reserve ............................................................................ ............................... 324 Capital Project Funds Tableof Contents .......................................................................................... ............................... 329 FundSummary .............................................................................................. ............................... 332 Summaryby Division .................................................................................... ............................... 334 Summary by Funding Source ........................................................................ ............................... 339 Project Summary by Name ........................................................................... ............................... 345 Unfunded Projects FY2019 and Beyond ....................................................... ............................... 375 Appendix GeneralInformation ...................................................................................... ............................... 385 FY2013 Revenue Comparisons: PropertyTax History ........................................................................ ............................... 388 General Fund Revenues PropertyTax ................................................................................... ............................... 389 Hotel /Motel Tax .............................................................................. ............................... 390 LocalOption Sales Tax ................................................................... ............................... 391 Business Type Revenue UtilityRates ...................................................................................... ............................... 392 Glossary........................................................................................................ ............................... 393 F Y 2 O 1 5 INTRODUCTION City Manager Address Strategic Plan Other Planning Processes Organizational Chart Budgetary Fund Structure Department/Division by Fund To the Honorable Mayor and City Council Members, It is my pleasure to submit to you Iowa City's operating and capital budget for the 2014 -15 fiscal year. Although Iowa State Code requires formal adoption of an annual budget, a two -year financial plan (fiscal years 2015 -2016) and five -year capital improvement program (2014 -2018) are also included for planning purposes. The budget is one of the most important documents the City prepares because it identifies the services to be provided and the mechanisms that finance those services. This budget aims to continue Iowa City's tradition of providing a balanced budget utilizing conservative assumptions while strengthening core municipal services that our residents value. Should unexpected expenditures or revenue shortfalls arise during the fiscal year, the budget contains prudent contingency line items and reserve levels that can adequately support the City's services. Any future modifications of this budget will be fully disclosed to the City Council and the general public through formal City Council actions at public meetings, in accordance with State of Iowa law. In preparing this document, City staff aimed to accomplish four overriding financial goals. First, the budget aims to prepare for declining revenue associated with the State's 2013 property tax reform. An initial estimate of the cumulative effect of these reforms Financial Goals over ten years shows the potential for up to $50 million in decreased revenue. Management of the tax reform prepare for property tax shortfall impact will require prudent decisions over the next resulting from 2013 legislative changes while maintaining service several years to put the City in the position to respond to levels this sharp revenue decline without a significant reduction in service levels or shifting the entirety of this burden to Maintain the City's Moody's Aaa residential property tax payers. By preparing for reform bond rating for the 38`" consecutive before the full financial impacts are realized, the City will year be able to shift resources and adjust operations Maintain a competitive tax and fee gradually, avoiding abrupt service disruptions or steep environment for economic tax rate increases once property tax reform is fully development purposes implemented. This is critical to ensuring that the City has the ability to maintain service levels and remains Continue to achieve the GFOA economically competitive in the region. Second, the Distinguished Budget Award and budget attempts to establish conditions that will enhance Certificate of Achievement for Excellence in Financial Reporting the community's fiscal condition and ensure that it will maintain its prestigious Moody's Aaa bond rating. Third, the budget strives to maintain a competitive tax and fee environment for economic development purposes. Finally, we strive to achieve the Government Financial Officers Association (GFOA) Distinguished Budget Award for the third consecutive year, as well as the GFOA Certificate of Achievement for Excellence in Financial Reporting for the City's Comprehensive Annual Financial Report, an award that the City has received for twenty -eight consecutive years. 11 At the same time, staff referred to the City Council's strategic plan priorities for additional guidance in developing the budget document. Throughout the budget compilation process, staff utilized the City Council's strategic plan to help prioritize expenditure decisions. In addition, we are working to make sure that the Boards and Commissions are taking note of the organization's priorities and actively incorporating those into processes that involve the allocation of City resources. From a day -to -day management standpoint, the strategic plan is filtering through the organization, including in individual employee performance reviews. The 2014 -15 strategic plan process identified five Council priorities for the community. Along with these five priorities, two overarching values of inclusivity and sustainability were articulated that are applicable to a wide array of City activities and will guide and inform City initiatives presented throughout the budget. The City of Iowa City 2014 -2015 strategic plan goals are as follows: Fostering a more Inclusive and Sustainable Iowa City through a commitment to: • Healthy Neighborhoods • A Strong Urban Core • Strategic Economic Development Activities • A Solid Financial Foundation • Enhanced Communication and Marketing The financial resources in this budget will allow the City to continue to pursue initiatives that support these priorities and accomplish the Council's long -term goals. For instance, to further Council's stated priority of enhancing the sustainability of City operations, the FY15 budget establishes revolving sustainable projects fund. This program will enable the City to pursue a variety of projects improving energy efficiency, increasing the use of renewable energy, and other opportunities as identified in the 2013 sustainability assessment. Similar resources are provided for in this budget to make progress toward each of the Council's strategic plan priorities. While there are certainly unfunded projects that could further the organization's efforts toward these goals, a fiscally responsible balance needs to be sought and is provided in this budget. Approximately every four months, staff provides Council with a Strategic Plan Status Report that details progress on each priority. A report summarizing the completed 2012 -2013 strategic planning process, significant accomplishments, and ongoing projects can be viewed online at www.icgov.org /strategicplan. This will be updated with the first 2014 -2015 status report in the spring of 2014. With these principles serving as a backdrop, staff has carefully crafted a budget that furthers the organization's priorities, achieves the stated financial goals, and continues to improve the health and competitive position of the community. Community Outlook Iowa City benefits from a strong local economy anchored by the presence of the University of Iowa. The local economy consists of a diverse set of successful industries that together help 12 sustain one of the lowest unemployment rates in the nation. As an organization, the City has a rich tradition of conservative economic policies that has created a strong financial foundation. This foundation helped the community weather the recent economic recession and continues to serve as a cornerstone for the community's future. In 2013, Moody's Investors Service noted Iowa City's "long history of favorable financial operations supported by healthy reserve levels and revenue raising flexibility, and manageable debt profile..." and affirmed its highest quality bond rating (Aaa) for the community. Despite the increasing health of the economy and strong financial position of the organization, the community needs to be cognizant of the trends, pressures and opportunities that are shaping the community in various fashions. Iowa City is at a pivotal period in its history as it faces numerous internal and external pressures that will influence the health and vibrancy of the community. Over the last two decades, Iowa City has witnessed a rapid suburban growth in the surrounding communities of Coralville and North Liberty. This trend, which is not unlike that experienced in other metropolitan areas throughout the country, directly threatens the future well -being of our community. It is imperative that the City carefully analyze and address the forces contributing to the suburbanization of our metropolitan area and implement strategies to strengthen our community in a manner that attracts new investment in the residential and commercial sectors. In examining the forces behind the sprawling landscape of the larger Eastern Iowa region, there are three predominant factors within our ability to influence. First, is the economic competiveness of our local FY 2013 -14 Municipal government. Specifically, this point addresses Iowa City's property Tax Rates in property tax rate, utility rates, and other cost of doing Eastern Iowa business factors. The information table to the right shows the property tax rate disparity between Iowa City and other North Liberty $11.03 Eastern Iowa cities. The large difference plays a role in Coralville $13.53 private sector economic development decisions and Iowa Cedar Rapids $1522 Davenport $16.78 City needs to work to close that gap. However, the Iowa City $16.81 increased rate also reflects enhanced level of services in Iowa City (e.g. paid full -time fire department, Senior Center, City's proposed tax rate for FY 2Iowa 2014 -15 is $16.71. At this time the Animal Shelter, Airport, Human Rights Office, etc.), unique projected tax rates of other listed State or federal mandates (e.g. increased public safety jurisdictions are unavailable. pension contributions), and other factors such as a significant number of University of Iowa affiliated tax- exempt properties within the jurisdiction. Second, is our organization's responsiveness to the changing demands of the business sector. This includes the nimbleness of our development review process and our ability to modify regulations in a manner that facilitates growth in the ever changing marketplace. Third, is to ensure that capital investments are judicially planned and that public incentives are responsibly offered only when the resulting outcome has a justifiable rate of return, quantified both financially and in terms of the City's strategic plan priorities. Forces that are outside of our control also influence Iowa City's ability to compete with neighboring jurisdictions. Lower costs of land and aggressive economic incentives from neighboring jurisdictions are outside of our span of control yet have a great impact on the City's 13 economy. However, we need to be cognizant of those variables and leverage our unique assets and character in ways that clearly illustrate value that cannot be matched in other communities. Fiscal Year 2014 -15 Budget Overview In preparing this budget document, City staff accounted for the previously- mentioned financial goals, strategic plan and the controllable factors that influence desired growth and development in the region. By adhering to these principles, the staff has compiled a budget that balances both the short -term needs and the long -term health and stability of the community. The proposed City budget includes projected expenditures totaling $174,526,727. Of the total operating budget, $52,373,602 is for the General Fund, $50,528,591 is directed to Capital Projects and $45,669,826 is related to the operations of various enterprise or business funds. A breakdown of the proposed budget by fund type is provided below. $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 FY 2014 -15 Expenditure Comparison by Fund Type excludes transfers General Enterprise ■ ■ Special Debt Service Revenue Capital Projects Seriesl $52,373,602 $45,669,826 $12,174,309 $13,780,399 $50,528,591 It is important to look deeper into the types of expenditures that occur within each of these funds. For that purpose the following chart displays the program of expenses across all funds. The largest outlay is associated with capital projects, followed by expenses related to business or enterprise funds such as water, sewer, parking and transit. 14 FY2014 -15 Expenditures by Category & Percent Change from Previous Year excludes transfers $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 S- \tee `ti5 a5 p `aQ c¢tQ 25.00% 20.00% 15.00% 10.00% 5.00% 0.00% -5.00% Iowa City derives the majority of its revenues through property taxes and charges for services. The following table and pie chart details Iowa City's revenue mix across all fund types. Of note are decreases in Other City Taxes, which is due to the expiration of the local option sales tax, and Other Financial Sources, which is primarily due to a decrease in debt sales. Changes in Use of Money & Property and Charges for Services are primarily due to the reclassification of some revenue types, rather than significant changes in overall revenue. All Funds Revenue Comparison of FY2014 versus FY2015 5 FY2014 FY2015 Percent Change V Taxes $ 50,307,189 QJ QJ ,Ca a0° \�O Other City Taxes �, eta $ taa -40.5% Licenses & Permits $ �z $ 2,265,527 3.3% Use of Money & Pro L OP 6,953,122 \tee `ti5 a5 p `aQ c¢tQ 25.00% 20.00% 15.00% 10.00% 5.00% 0.00% -5.00% Iowa City derives the majority of its revenues through property taxes and charges for services. The following table and pie chart details Iowa City's revenue mix across all fund types. Of note are decreases in Other City Taxes, which is due to the expiration of the local option sales tax, and Other Financial Sources, which is primarily due to a decrease in debt sales. Changes in Use of Money & Property and Charges for Services are primarily due to the reclassification of some revenue types, rather than significant changes in overall revenue. All Funds Revenue Comparison of FY2014 versus FY2015 15 FY2014 FY2015 Percent Change Taxes $ 50,307,189 $ 51,605,450 2.6% Other City Taxes $ 5,461,284 $ 3,247,124 -40.5% Licenses & Permits $ 2,193,586 $ 2,265,527 3.3% Use of Money & Pro $ 6,953,122 $ 7,507,218 8.0% Intergovernmental $ 42,254,005 $ 40,911,280 -32% Charges for Services $ 33,067,340 $ 33,872,115 2.4% Misc. $ 6,080,826 $ 7,457,542 22.6% Other Financial Sources $ 20,623,015 $ 13,533,417 -34.4% Total $ 166,940,367 $ 160,399,673 -3.9% 15 All Funds Revenue Sources Misc. 4% Charges for Services 25% Other Financial Sources 9% Property Taxes 32% Intergovernmental 26% City Taxes 2% & Permits 1% Use of Money & Prop 1% It is important to consider how the overall revenue and expenditure recommendations in this budget will impact local households and businesses. Businesses will realize tax savings from the outlined reduction in the property tax levy to $16.71. Just three years ago, Iowa City's rate was $17.84, which means the fiscal year 2014 -15 rate represents a 6.3% decrease over three years. The amount of services provided, such as water, sewer and stormwater vary considerably among businesses and therefore total financial impact numbers are not able to be quantified for a 'typical' business. However, with the savings in property taxes, it is believed that the majority of businesses in the Iowa City community will pay less in taxes and fees compared to the previous year. Though in comparison to neighboring jurisdictions, Iowa City businesses will still be paying higher rates. On the residential side, it is easier to determine an overall financial impact to an average household. The following bar chart illustrates the estimated financial impact to the average household in Iowa City. Despite a lower property tax rate, it is estimated that a typical household (assuming $100,000 assessed property value) will pay approximately $3.50 more per month, or $42 per year, in taxes and fees for basic city services in fiscal year 2014 -15. This is due to the increase in the state rollback percentage, which makes a greater percentage of assessed residential property value taxable, a 5% increase in the Water rate, and a $0.40 increase in the Refuse Collection rate, which will be discussed below. iCl Annual Financial Impact to the Average Household $2,500.00 10.0% 9.0% $2,000.00 8.0% 7.0% $1,500.00 6.0% 5.0% $1,000.00 4.0% 3.0% $500.00 2.0% 1.0% $- 0.0% fFY2010FY2011 FY2012 tFY2013 Y 2014 FY2015 Property Taxes $814 $833 $866 $876 $888 $909 Stormwater $24.00 $24.00 $30.00 $36.00 $42.00 $42.00 Refuse $174.00 $186.00 $186.00 $186.00 $186.00 $191.00 Sewer - 800 cubic feet $432.96 $432.96 $432.96 $432.96 $432.96 $432.96 Water -- 800 cubic feet $328.08 $328.08 $328.08 $328.08 $328.08 $344.48 - Percent of annual change 1.9% 1.8% 2.2% 0.9% 0.9% 2.3% General Fund Highlights The General Fund, which includes services such as police, fire, parks and recreation, and general government, represents approximately 30% of the total budget. General Fund operations are largely supported by property taxes, which constitute approximately 61 % of the total revenue in this fund. A complete breakdown of General Fund revenue sources can be viewed in the following pie chart. FY2015 Revenues & Other Financing Sources excludes transfers Other Financing Sources 10% Miscellaneous 10% Charges for Fees& Services 3% Intergovernmental 7% Use of Money & Property 1% Licenses & Permits 3% Other City Taxes 5% 17 For economic competitiveness reasons, reducing the property tax rate in recent years has been a clear priority in assembling City budgets. The taxable valuation of property subject to all levies in Iowa City increased 3.1% for FY 2014 -15, primarily due to an increase in the State of Iowa rollback percentage on residential properties. The rollback percentage defines how much of residential assessed value becomes taxable in any given year. The following chart depicts the change in taxable valuations over the last six years. $3,500,000,000 $3,000,000,000 $2,500,000,000 $2,000,000,000 $1,500,000,000 $1,000,000,000 $500,000,000 3 ■ Taxable valuations ■ Percent of change Six Year Trend of Taxable Valuations excludes applicable increment FY2010 FY2011 FY2012 FY2013 FY2014 FY2015 $2,514,582,129 $2,684,708,696 $2,772,853,378 $2,899,547,813 $2,973,196,523 $3,066,400,705 4.4% 1 6.8% 1 3.3% 1 4.6% 1 2.5% 3.1% The budget reflects a reduction of $0.10 in the tax levy, which will bring Iowa City's rate to $16.71. The reduction is being achieved through several internal strategies, as well as through an increased rollback figure being applied by the State of Iowa. The internal strategies employed to achieve a lower rate include the following: • Debt restructuring and early bond retirement strategies pursued by the Finance Department • Favorable health insurance premium rates • Pursuing equitable cost sharing arrangements from other taxing jurisdictions for municipal services provided beyond Iowa City's borders • Achieving operational efficiencies in our departments; this budget contains one new engineering staff position, with a net reduction of 6.5 FTE across all departments • Selected user fee increases that reduce property tax subsidies ill-3 The projected reduction in the property tax rate follows similar actions taken by Iowa City Property Taxes Paid on a the City Council in fiscal years 2013 $500,000 Commercial Property and 2014. Combined, these efforts $9,000 A projected reduction of $986 have contributed to narrowing the gap $8,800 over a four year period between Iowa City's rate and that of $8,600 $8,400 neighboring municipalities and other $8,200 comparable jurisdictions in Iowa. The $8,000 projected property tax rate of $16.71 in $7,800 this budget reflects the lowest level it $7,600 $7,400 has been since 2001 -02. These efforts FY 2012 FY 2013 FY 2014 FY 2015 not only produce real savings, but they ■city Property Taxes $8,921 $8,634 $8,403 $7,935 also send a positive message that Iowa City is committed to enhancing the local business environment. The percentage of commercial properties' value that is taxable will also drop 5% in FY2015, a result of 2013 state legislative changes, reflected in the chart above. 2013 State legislation also enacted the Iowa Business Property Tax Credit program to lower property tax burden on businesses; savings from this program are not reflected in the chart above. For residential property owners, the combination of the increased State rollback and the lower property tax rate will mean that a property assessed at $100,000 will pay an estimated additional $21 in City property taxes in the coming year. This is primarily the result of the increased rollback percentage, which causes a larger portion of the assessed value to become taxable. The following chart is provided for a greater historical perspective on Iowa City's municipal tax rate: $20.00 $19.00 $18.00 $17.00 $16.00 $15.00 $14.00 $13.00 $12.00 $11.00 $10.00 Iowa City Property Tax Rate Trend FY04 I FY05 I FY06 I FY07 I FY08 I FY09 I FY10 I FY11 I FY12 I FY13 I FY14 I FY15 �lowa City Tax Rate 17.596 17.314 17.729 17.302 17.297 17.717 17.853 17.757 17.842 17.269 16.805 16.705 fPe¢ent Change 4.66% -1.60% 2.40% -2.41% -0.03% 2.43% 0.77% -0.54% 0.48% -3.21% -2.69% -0.60% Below is a detailed breakdown of the City's property tax asking for fiscal year 2014 -15 compared to the previous year: W1 LEVIES FY2014 Adopted I Proposed Dollars Tax Rate per $1,000 Dollars Tax Rate per $1,000 General Fund Tax Levies: General $ 24,085,298 8.100 $ 24,841,790 8.100 Transit $ 2,824,819 0.950 $ 2,913,543 0.950 Tort Liability $ 869,033 0.292 $ 895,531 0.292 Library $ 802,843 0.270 $ 828,060 0.270 Subtotal: $ 28,581,993 9.612 $ 29,478,924 9.612 Special Revenue Levies: Emergency $ - - $ - - Employee Benefits $ 9,406,082 3.164 $ 9,089,080 2.963 Subtotal: $ 9,406,082 3.164 $ 9,089,080 2.963 Debt Service $ 12,039,013 4.030 $ 12,750,287 4.130 Total I I; ;I� 'I I % Change from 0.19% -2.68% 2.58% -0.60% prior year: Agland Levy $ 4,781 3.004 $ 6,369 3.004 SS D4ID Lew $ 275,320 2.000 $ 280,790 2.000 otal Property Taxes $ 50,307,189 - - -- $ 51,605,449 - - -- On the expense side, General Fund operations largely consist of personnel related expenses. As a result, significant reductions in General Fund expenditures typically require a reduction in staffing levels. In the fiscal year 2014 -15 budget, an estimated 69% of General Fund expenditures are personnel related. A complete view on General Fund expenditures by category can be viewed in the following pie chart. General Fund Expenditures by Category excludes transfers Debt Service 4% P4U pplies 3% ipital Outlay 7% Contingency 1% Over the last three years, there has been a concerted effort to control General Fund expenses through staffing policies. While these initiatives help, they struggle to keep up with rising salary and benefit costs. The General Fund budget reflects a status quo approach to current services. While there is no funding for expanded or enhanced service levels, staff remains committed to identifying efficiencies that strengthen our services without the need for new financial outlay. Items of note in the General Fund budget include: • The budget allows for the flexibility to achieve internal efficiencies through department restructuring. Most notably, the City Manager's Office will be taking steps to merge the Planning and Community Development Department with the Housing and Inspections Services Department. This budget neutral change will be fully implemented in 2015. • Initiatives have been incorporated into the General Fund to address each of Council's strategic plan priorities, including those that meet sustainability and inclusiveness goals. • The budget incorporates fee increases approved by Council for the Parks and Recreation Department in December of 2013. Enterprise / Business Fund Highlights Enterprise or Business Funds refer to specific operations that are intended to be self- sustaining, or without need of subsidy from property taxes or revenue sources other than fees collected that are directly related to the operation. The budgeted revenues, expenditures and corresponding fund balances are detailed in the following table. 21 Unassigned % of Est Fund Restricted, Fund Exp & Estimated Transfers Budgeted Transfers Balance Committed, Balance, Trans Fund Revenues In Expenditures Out 6130115 Assigned 613012015 Out Parking 5,167,627 843,550 4,238,247 1,343,550 6,424,812 1,679,996 4,744,816 85.01% Transit 4,032,763 2,968,530 6,544,321 110,388 4,304,572 1,892,476 2,412,096 36.25% Wastewater Treatment 13,283,613 4,559,962 10,332,884 8,459,962 20,828,758 9,860,329 10,968,429 58.49% Water 9,242,556 2,008,715 8,075,239 4,256,340 9,416,678 4,675,018 4,741,660 35.91% Refuse Collection 3,017,982 3,006,805 482,832 482,832 16.06% Landfill 5,288,063 835,601 4,375,589 1,397,087 23,790,851 20,703,026 3,087,825 53.49% Airport 322,091 68,415 358,380 32,126 361,730 100,000 261,730 67.02% Stormwater Management 1,202,321 - 705,953 - 1,479,206 - 1,479,206 222.89% Broadband Telecomm. 687,580 25,000 688,566 80,000 1,445,431 270,059 1,175,372 152.93% Housing Authority 7,393,837 - 7,343,842 44,737 6,500,070 3,104,190 3,395,880 45.96% 21 Each of the City's enterprise funds are in a stable condition. In order to maintain healthy reserves there are several fee increases included in the budget. Those increases are noted with other significant changes or issues below: • The Parking Fund does not contain rate increases after a completely revised rate schedule was implemented this calendar year, including the 'first hour free' promotion in ramps. Revenues under the new rate schedule have exceeded initial projections; feedback on expanded payment options has been largely positive. • Last year's budget document noted that a water rate increase may be necessary in FY15 to fund much needed infrastructure improvements and repairs. A rate study conducted in 2008 noted that while the Water Fund has sufficient resources to cover current operational expenses, revenues are not capable of funding much needed infrastructure repairs. The rate study recommended a rate increase of 5% in FY2010 followed by 3% in FY2011. Further, the last three water rate changes were all decreases of 5% in 2003, 2004, and 2006. In light of this information and planned capital improvements /repairs in the water distribution infrastructure, this budget proposes a 5% increase in water fees in both FY2015 and FY2016. • A $0.40 increase in refuse collection fees is also proposed in this budget, taking the fee from the current $11.40 to $11.80 per month. This amounts to an annual increase of $4.80 on residential customers. Internal Service Fund Highlights Internal Service Funds serve needs that are internal to the City as an organization. The budgeted revenues, expenditures and corresponding fund balances are detailed in the following table. All funds are in good condition with healthy balances. Strong balances create reserves that can provide flexibility to deal with unexpected costs or opportunities. Of particular note is the Health Insurance Reserve Fund, which has strengthened in recent years due to relatively low increases in premium costs. v4a Unassigned % of Est Fund Restricted, Fund Exp & Estimated Budgeted Transfers Balance, Committed, Balance, Trans Fund Revenues Expenditures Out 6/30/2015 Assigned 6/30/2015 Out Equipment 5,919,870 6,643,635 790,000 8,291,156 6,550,968 1,740,188 23.41% Risk Management 1,398,223 1,495,273 - 3,168,301 3,168,301 211.89% Loss Reserve - Information 1,901,016 2,077,726 - 1,949,380 1,949,380 93.82% Technology - Central Services 238,071 241,938 - 749,264 749,264 333.67% Health Insurance 7,678,437 7,703,828 - 10,449,220 10,449,220 135.64% Reserve - Dental Insurance 365,000 379,829 - 91,575 91,575 24.11% Reserve - All funds are in good condition with healthy balances. Strong balances create reserves that can provide flexibility to deal with unexpected costs or opportunities. Of particular note is the Health Insurance Reserve Fund, which has strengthened in recent years due to relatively low increases in premium costs. v4a Capital Improvement Plan Highlights The capital budget proposed for fiscal year 2014 -15 totals $50,528,591 and the five year Capital Improvement Plan (CIP) totals $223,787,986. The majority of CIP projects in the five year period improve the local transportation network and municipal utility system. The five year program continues to reflect the City Council's priorities established in previous fiscal years. Capital Improvements Program by Category 2014 -2018 Community& Economic Development Public Safety 5% 2% Airport Culture & Recreation 6% Transportation Services 11% Landfill 2% Water /Wastewater/ Stormwater 16% General Government 1% Streets, Bridges & Traffic Eng. 52% As funding allows, non - committed dollars are directed toward critical infrastructure projects and initiatives that address the City Council's strategic plan priorities. Of particular note is the end of the 1% voter approved Local Option Sales Tax (LOST) that expired in June of 2013. These funds have been collected to fund flood recovery and mitigation projects, most notably the Gateway Project (Dubuque Street) and the South Wastewater Plant Expansion. Other funding sources, including local monies are expected to be required to supplement LOST revenues on these high dollar projects. In FY 2014 -15, staff is projecting the issuance of approximately $9.35 million in general obligation bonds. The use of general obligation bonds is required in order to carry out the projects that are being recommended. The level of bonding projected is well below the thresholds established by the State of Iowa and is consistent with Iowa City's own internal debt policies. Examples of significant projects planned for the coming fiscal years include: (Sorted by strategic plan priority or other critical need identification) Note many projects span several fiscal years and may not be fully completed in 2014 -15. Projected costs include those already incurred in prior years and costs anticipated in future years. Capital improvements utilize multiple funding sources. P91 Flood Recovery and Mitigation • South wastewater plant expansion ($54.9 million) • Gateway project ($51.3 million) • North Wastewater Plant Demolition ($6.0 million) • West side levee project ($5.7 million) • Animal shelter facility construction ($3 million) Critical Infrastructure Need / Committed Projects • Dubuque Street / 1 -80 pedestrian bridge ($2.1 million) • Washington St. water main replacement ($0.8 million) • 1't Avenue water main replacement ($0.6 million) • Sycamore St. — City limits to S. Gilbert ($5.5 million) Strategic Economic Development Activities • Moss Ridge Road design and construction ($4.9 million) • Lower Muscatine Road reconstruction ($9.2 million) • First Avenue railroad crossing ($7.7 million) • Towncrest redevelopment/streetscape ($3.1 million) A Strong Urban Core • Parking facility and enforcement automation ($2.8 million) • Parking facility restoration repair ($1.9 million) • CBD streetscape enhancement project ($1.4 million) • Riverside Drive pedestrian tunnel ($1.5 million) • Riverfront Crossings development ($1.6 million) • Burlington /Madison intersection and median ($1.6 million) • Burlington /Clinton intersection improvements ($1.1 million) • Riverfront park at former wastewater site ($1.5 million) • Iowa River Trail, Benton to Sturgis Park ($2.3 million) Healthy Neighborhoods • Elementary school recreation facility partnership ($0.8 million) • Neighborhood park improvements ($1.5 million) • Iowa River Trail, Benton to Sturgis Park ($2.3 million) • Hwy 1 sidewalk /trail Riverside to Sunset ($1.3 million) • Various miscellaneous utility, road /trail /sidewalk /curb ramp and park repair line items As illustrated above, staff's recommendations on CIP projects are driven by the strategic plan priorities and those projects that are already committed. While there are several additional projects that would further these goals, the City must balance fiscal pressures and limit projects that increase operating costs in future years. 24 Debt Service The State of Iowa limits City debt to no more than 5% of the total assessed value of taxable property within the corporate limits as established by the City Assessor. The budget anticipates an outstanding debt of $64 million at FY2014 -15 year end, which is 1.3% of total valuations and well below the State of Iowa threshold. Considering these figures, Iowa City is carrying debt equal to roughly 27% of the allowable level. The following chart provides a historical view of Iowa City's debt in relation to the allowable debt level. Iowa City's internal fiscal policy was revised in April 2010 to specify that the "debt service levy shall not exceed 30% of the city levy in any one fiscal year ". The FY 2014 -15 budget includes a debt service levy that is approximately 25% of the total levy. The budget continues to reflect prudent borrowing practices, which help preserve financial flexibility and ultimately lower the cost of borrowing. Over the last several years, Iowa City has worked to reduce its debt load, which in turn has helped to lower property tax rates in the community. Issues on the Horizon This year's budget was developed with an understanding that revenue sources in future years will be dramatically affected by 2013 reforms at the state level concerning commercial property taxes, the tax classification of multiple - family buildings, and the allowable growth percentage. Some type of property tax reform has been anticipated for several years; this proposed budget continues the advance planning exercised over this period. The statewide changes will disproportionately affect growing communities with large multi - family residential markets like Iowa City. While the total effect of these reforms is uncertain, an early estimate places the potential cumulative lost revenue for Iowa City over the next ten years at up to $50 million. Thus, it is imperative that the City continues to pursue initiatives that reduce the overreliance on property tax revenue and ensure services are being delivered in the most efficient manner vk7 300 G.O. Debt outstanding 350 tt byFiscalYear - N R 200 D 150 0 a O [ [ [ oDett Limit 100 }• }• }[} SS SS SS •outatarling Deer EJUne30 50 0 X Fiscal Year (FY) Iowa City's internal fiscal policy was revised in April 2010 to specify that the "debt service levy shall not exceed 30% of the city levy in any one fiscal year ". The FY 2014 -15 budget includes a debt service levy that is approximately 25% of the total levy. The budget continues to reflect prudent borrowing practices, which help preserve financial flexibility and ultimately lower the cost of borrowing. Over the last several years, Iowa City has worked to reduce its debt load, which in turn has helped to lower property tax rates in the community. Issues on the Horizon This year's budget was developed with an understanding that revenue sources in future years will be dramatically affected by 2013 reforms at the state level concerning commercial property taxes, the tax classification of multiple - family buildings, and the allowable growth percentage. Some type of property tax reform has been anticipated for several years; this proposed budget continues the advance planning exercised over this period. The statewide changes will disproportionately affect growing communities with large multi - family residential markets like Iowa City. While the total effect of these reforms is uncertain, an early estimate places the potential cumulative lost revenue for Iowa City over the next ten years at up to $50 million. Thus, it is imperative that the City continues to pursue initiatives that reduce the overreliance on property tax revenue and ensure services are being delivered in the most efficient manner vk7 possible. Prudent financial decisions in recent years, including those that streamline operations, reduced debt loads, and the shift of Transit operations to an enterprise fund has provided the City some flexibility in dealing with declining property tax revenue, however, in order to maintain services at or near current levels this level of planning must continue. To do otherwise is to risk precipitous drops in service levels or rapidly increasing tax rates as the effects of state reforms are fully realized. While the state legislature intends that a portion of the revenue lost to cities through 2013 reforms will be 'back-filled' by state funding, it has historically been the case in such situations that future state legislatures do not follow through with backfill funding. Thus, this budget recommends changes to the City's financial policies that will establish an emergency fund, according to industry best practices supported by ratings agencies, to be used for replacement of backfill revenue should it fail to materialize. Other possible uses for such emergency funds include disaster relief and mitigation funding; health care, insurance, or pension funding anomalies or emergencies; the avoidance of any defaults from the payment of long term or bonded debts; or any other financial emergency declared by the City Council. Given the community's need to become more economically competitive in our taxing structure, it is unlikely that increases in the property tax rate to offset the loss in revenue will be a palatable option. With the decreasing taxable percentage of commercial property, rate increases would disproportionately affect residential property owners. Rather, it is more realistic that a combination of service cuts and revenue enhancements will need to be considered by the community. One option to diversify revenue sources is to pursue a vote on a local option sales tax. Having achieved its intended purpose for flood recovery, the City did not pursue extending the LOST that expired June 30, 2013. From 2009 to 2013 the LOST generated close to $35 million, all of which is being used for the relocation of wastewater treatment operations outside of the flood plain and the Iowa City Gateway project. Reinstatement of the local option sales tax could help diversify revenue sources and fund expanded initiatives to achieve strategic plan goals. Thus, I recommend a joint Council /staff study committee to explore the concept and identify potential uses of LOST revenue. Potential uses could include transportation infrastructure (both road and bicycle), property tax relief, affordable housing initiatives, neighborhood school partnerships, and sustainability projects. The City's enterprise funds are in stable condition. Recent and ongoing capital investments in Water and Wastewater plants will provide a solid utility foundation, however aging distribution infrastructure necessitate the rate increase recommended in this budget. We continue to work through the rebuilding of the landfill cell that was destroyed by the 2012 fire. Fortunately, the landfill reserves appear to be healthy enough to support the rebuilding of the cell without significant cost increases to the public. However, the reserve levels will be depleted to points that will limit short-term flexibility to respond to unexpected operational or capital needs. Moving forward, reserve levels will be analyzed to ensure proper funding of closure and post - closure reserves, as well as adequately funding the replacement reserve. From a capital investment standpoint, the City is continuing to move into the flood mitigation construction phase. The flood projects have consumed a significant amount of City staff time VM and financial resources. As the community initiates and completes these important projects, more focus and attention can be turned to assignments that directly relate to the organization's strategic plan. Conclusion and Acknowledgements This budget document reflects Iowa City's focus on providing high quality municipal services in a fiscally responsible manner. It was crafted with guidance provided by the City Council through the Strategic Plan. Specifically, the budget takes another step forward in becoming more economically competitive in our region, while providing prudent levels of resources for valued services and capital projects that align with stated goals and can demonstrate positive returns for the community. The City's financial condition remains strong and our reserve levels provide sufficient flexibility in the event of unexpected conditions. Activities associated with further recovery from the recent recession and rebuilding from the 2008 flood are projected to provide economic stability in the region. While property tax reform will create funding challenges in the upcoming years, with proper planning and realistic priority setting the City will be in a position to achieve our long -term goals. In conclusion, I would be remiss if I did not acknowledge the efforts of our department heads, supervisors, and staff in submitting responsible spending plans for the coming year. I would like to specifically recognize the efforts of the Finance Department, led by Director Dennis Bockenstedt. Additionally, I would like to recognize the hard work and analysis of Budget Analysts Deb Mansfield and Nick Schaul, Administrative Secretary Cyndi Ambrose, and Administrative Analyst Simon Andrew. The compilation of this complex document requires a significant amount of work, which was largely performed by these five employees in the Finance Department and City Manager's Office. Sincerely, Thomas M. Markus City Manager vAi City of Iowa City, Iowa Proposed Strategic Planning Report November 25, 2013 Mayor: Matt Hayek City Council: Susan Mims Terry Dickens Jim Throgmorton Rick Dobyns Michelle Payne Kingsley Bothchway II (in- coming) City Staff City Manager Tom Markus Assistant to the City Manager Geoff Fruin City Clerk Marian Karr City Attorney Eleanor Dilkes Administrative Analyst Simon Andrew JILY Facilitated by: Jeff Schott Institute of Public Affairs University of Iowa rza CITY OF IOWA CITY, IOWA STRATEGIC PLANNING REPORT 2013 Introduction The City of Iowa City requested the Institute of Public Affairs (IPA) to assist the city with goal setting. IPA agreed to organize and facilitate a process that involved the following steps: 1. Prepare and tabulate the results of a pre- session questionnaire completed by department directors and City Councilmembers to identify recent major city accomplishments, issues /trends /concerns, and potential new initiative s /programs /po licie s 2. Conduct a preliminary planning session with department /division directors 3. Conduct strategic planning session with the elected officials 4. Preparation of this final report The information contained in this report is not intended to serve as an exhaustive accounting of all city activities or future plans. Rather, it is a general guide that will lead to the adoption of a formal strategic plan that will guide the City Council and staff in 2014 and 2015. Strategic Planning Work Session City Council Members and the Mayor held a strategic planning work session conducted by the IPA on November 25, 2013. In attendance and participating at this meeting were Mayor Matt Hayek, City Council Members Susan Mims, Terry Dickens, Jim Throgmorton, Rick Dobyns, Michelle Payne, and Kingsley Botchway II (in- coming).Also in attendance and participating in this session were City Manager Tom Markus, City Clerk Marian Karr, City Attorney Eleanor Dilkes, Assistant to the City Manager Geoff Fruin and Administrative Analyst Simon Andrew. A preliminary planning session was held with department /division directors on November 6, 2013, for the purpose of providing staff input into the strategic planning process. In attendance and participating in this session were Finance Director Dennis Bockenstedt, Assistant City Attorney Sue Dulek, Transportation Services Director Chris O'Brien, Planning/Community Development Director Jeff Davidson, Parks /Recreation Director Mike Moran, Library Director Susan Craig, Senior Center Director Linda Kopping, Police Chief Sam Hargardine, Human Rights Director Stephanie Bowers, Fire Chief John Grier, Housing and Inspection Services Director Doug Boothroy, Public Works Director Rick Fosse, City Clerk Marian Karr, Airport Operations Specialist Michael Tharp, Assistant to the City Manager Geoff Fruin, and City Manager Tom Markus. r &I Major City Accomplishments The following items were identified as major accomplishments by the City during the strategic planning process. In November of 2013 the City published a formal Strategic Plan Final Report that contains a more complete listing of the major accomplishments in each of the strategic plan priority areas. A copy of this report can be obtained by contacting the City Clerk's Office or by visiting www.icgov.org/strategicylan. Strategic Planning Council Priority - Economic and Community Development • Significant public improvements in the First Avenue, Sycamore Street, and Highway 6 corridors • Towncrest Redevelopment Efforts o Executed a redevelopment agreement for two new medical office buildings • Initiated the Williams Street streetscape project • Launched a facade grant program and made two awards to existing businesses o Completed the acquisition of the Kerr -McGee property at First Avenue and Muscatine • Adopted and adhered to policies regarding TIF and other financing mechanisms for private projects despite regional use of similar funds that places Iowa City in a competitive disadvantage • Raised community awareness about tax increment financing, regional piracy issues and other economic development practices • Completed public improvements for the 420th St. Industrial Park and achieved shovel ready status • Became more proactive in recruiting and supporting business growth • Awarded multiple small business loans /grants (Molly's, Trumpet Blossom, Prairie Lights, Title Boxing, etc.) and made investment in collaborative space for entrepreneurs (Busy Co- Working and the ICAD Co -Lab) • Acquired $1.9 million grant for the construction of an access road to Moss Ridge Campus • Began planning to open up old Public Works /Transit site for redevelopment • Facilitated the sale of multiple airport properties Kin Strategic Planning Council Priority - Development of the Downtown and near Downtown Areas • Adopted the Riverfront Crossings Master Plan and began implementation • Worked cooperatively to commence construction on two new buildings (MidWest One Office Building, UI School of Music)that will help anchor the Riverfront Crossings District • Created the Building Change Facade Program • Worked cooperatively with the business community to adopt new parking policies and installed new solar powered parking meters that accept credit cards • Initiated the downtown streetscape master plan project • Created a new downtown community policing position to better meet needs in the downtown • Established the downtown SSMID (ICDD) and built an effective working relationship with the organization • Converted Washington Street to two -way traffic • Multiple regulatory changes were approved including Class A office density bonus provisions, permitting dogs in Ped Mall, streamlining outdoor cafe approvals and amending the entertainment venue ordinance • Multiple new or enhanced special events were launched to support the downtown district • Partnered with the ICDD to initiate free WiFi service in the Ped Mall • Selected a preferred developer for Gilbert/College property • Executed development agreements for significant projects including the Park at 201 and the `Vito's' building Strategic Planning Council Priority - Neighborhood Stabilization • Expanded the UniverCity program - despite loss of grant funds that helped launch the program • Continued housing rehab programs through GRIP, CDBG & HOME • Adopted zoning code changes limiting multi - family developments to 3 bedroom units • Created civil penalties for Disorderly House violations and enhanced nuisance mitigation efforts • Created a new neighborhood liaison community policing position • Created a new Targeted Neighborhood Improvement program that helps maintain the private building stock • Invested in multiple neighborhood public improvement projects (Dewey Street, North Market Square Park, etc.) • Established the Jefferson Street Historic District • Completed and adopted the 2030 Comprehensive Plan Update 31 Strategic Planning Council Priority - A Strong and Sustainable Financial Foundation • Began planning for adverse changes with respect to state and federal funding and the pending erosion of property tax revenues • Achieved a 5.8% decrease in the City tax rate over two years without significant service impacts • Retained the City's AAA bond rating (Moody's) • Commenced installation of a new financial computer system • Obtained the GFOA budget presentation award • The Local Options Sales Tax achieved its intended purpose and was not renewed • Adopted new purchasing policies and a "buy local" policy Strategic Planning Council Priority - Coordinated Communication and Customer Service Orientation • Engaged in efforts to improve community relations • Created a centralized communications department with existing staff • Revamped the Good Neighbor Program in an effort to improve communication to neighbors impacted by nearby development proposals • Introduced new social media sites and launched a pilot mobile application that residents can use to report issues to the City (planning to expand in 2014) • Revamped front desk staffing at City Hall to emphasize customer service • Created an electronic development application submittal process and successfully implemented ProjectDox in the site plan review and building plan review process • Launched a new program to provide electronic access of cemetery records Strategic Planning Council Priority - Organizational Effectiveness • Adopted the first Strategic Plan in several years and filtered it throughout the entire organization • Became more engaged in state policy and legislative issues • Completed the city -wide Sustainability Assessment • Adopted a Succession Plan and standardized employee performance reviews • Continued streamlining of City staff and resources Kra Other City Accomplishments: Cultural. Social and Recreational Services • Opened the Terry Trueblood Recreation Area and partnered with private service providers to enhance the park experience • Reaccreditation of the Senior Center Diversi • Created the Ad Hoc Diversity Committee and began implementation of their recommendations including the Creation of Equity Coordinator position, changes to the Citizens Police Review Board and numerous other initiatives • Initiated efforts to increase diversity among city staff Facilities • Numerous green initiatives undertaken including LED light conversions, the opening of the East Side Recycle Center and change to dual stream recycling • Completed the City space needs study • Renovated the Iowa City Public Library • Negotiated and executed a 28E Agreement for the Animal Shelter • Continued to receive strong community support/donations for city projects (Public Library, Terry Trueblood Recreation Area, and the Senior Center) • Implemented a new radio system for non - public safety users Flood Recovery /Mitigation • Completed the home buyout grants and other flood recovery grants • Ongoing planning and preparation for remaining major flood recovery projects • Commenced expansion of the South Waste Water Treatment Plant • Commenced construction on the Westside Levee project • Completed well house protection and water main river crossing projects • Developed bid specifications for the Rocky Shore Drive flood gate and lift station • In the final stage of the Environmental review process for the Gateway Project • Made significant progress in the Ashton House /Normandy Drive restoration project • Acquired an upgraded Insurance Service Office (ISO) rating from National Flood Insurance Program's Community Rating System that will create discounts for Iowa City residents on flood insurance premiums BBi Infrastructure /CIP • Completed the trail project along on Highway 1 • Completed the Rochester Avenue bridge replacement project • Made substantial investment in infrastructure for southeast Iowa City • Sycamore Street improvements, south of Highway 6 • Sycamore St /Highway 6 intersection improvements • Reconstruction of Lower Muscatine Road, with sewer and water main replacements • Highway 6 asphalt overlay project • First Avenue storm sewer improvements • Planning, land acquisition, utility relocation for the First Ave Railroad Grade Separation Project (construction in 2015) • Expansion of South Wastewater Treatment Plant Public Safety • Successful disaster response to the landfill fire and the 2013 flood • Responded to concerns regarding the '21 Only' ordinance • Fire Station #4 construction completed and operational • Established funding for two community policing officers that complement the strategic plan goals of Downtown Development and Neighborhood Stabilization • Completed remodel of Fire Station 1 kitchen /dining area • Successfully obtained The Fire Department reaccreditation • Improved the community's ISO rating to class 2 • Teamed with Safe Kids Johnson County to establish car seat FIT station at Fire Station 4 • Completed Phase 2 of the life - safety upgrades for existing bars and restaurants required to be retrofitted with fire sprinkler systems 34 SiLnificant Issues, Concerns, Trends and Opportunities The following items were identified as significant issues, concerns, trends, and opportunities that may affect future city services, policies, finances or operations as related to the 2012 -13 Strategic Planning Council Priorities: Strategic Planning Council Priority - Economic and Community Development • Increasing the tax base, and bringing in more jobs at all skill levels • Need to be more competitive due to the aggressiveness of neighboring jurisdictions • Facilitating innovative commercial space in and near Sycamore Mall • Enhance the marketing of Iowa City to residents and prospective employers and employees • Thoughtfully assess the risk that Massive Open Online Courses (MOOCs) might transform the University and which might undermine the long -term economic health of the Iowa City area • Assist with the transition of Sycamore Mall to the new marketplace concept • Iowa City will be a construction - centered economy for the next several years due to the large amounts of university, , ICCSD, and City capital projects • Growing expectation for public assistance by the private sector in part due to heightened competition from neighboring jurisdictions and the tightness of the lending market • Pursue new and sustain current retail establishments, not only downtown, but Sycamore Mall and Pepperwood, and Highway 1/6 corridor • Evaluate synergies between the City and of the University research activities • Capitalize on the national trend that people like to move to and retire in college towns • Successfully complete the First Avenue railroad bridge project • Anticipate and be prepared for growth in the City Strategic Planning Council Priority - Development of the Downtown and near Downtown Areas • Begin implementation of the streetscape project • Continue to improve parking issues downtown • Capitalize on the growing interest in downtown and Riverfront Crossings • Leverage the University investment in downtown (Music /Art) • Determine the future of the Federal Building • Ensure maximum benefits for Riverfront Crossing in terms of sustainability, walkability and visual optimization K1y Strategic Planning Council Priority - Neighborhood Stabilization • Prevent blight, stagnation in certain parts of city • Avoid proliferation of low income concentrations and pursue strategies to facilitate mixed income neighborhoods • Ensure the City's housing stock is more diverse and meets multiple segments of the market • Define and address affordable housing issues in the community • Seek to leverage school district facility plans to ensure healthy neighborhoods • The labor shortage coupled with the increase in demand for these skills may continue to drive short-term housing demand • Determine a strategy to combat the increase in over - occupied properties due to high levels of collusion between tenants and landlords, who consider of the fine as a cost of doing business Strategic Planning Council Priority - A Strong and Sustainable Financial Foundation • Be proactive in coping with the loss of revenue associated with the 2013 State property tax legislation and continued declines in state and federal sources • Consider changes to SEATS funding in future years • Balance the growing demands for services with the reality of shrinking revenue sources • Maintaining the Riverfront Crossings momentum by pursuing the needed public improvements while recognizing the growing constraints on revenue sources • Anticipate the continued lack of commitment from the State Legislature to local government and University funding • Leverage the non - taxable University presence to build taxable value in areas surrounding the campus. • State and Federal regulatory requirements continue to grow and dictate much of what we do and how we spend our money (ADA, GASB, water quality standards, etc.) • Meeting increasing administrative requirements and uncertainties related to Healthcare reform • Opportunity to pursue LOST renewal in a manner that will further strategic goals of the community and diversify revenue sources • Anticipate the rising cost of capital improvements due to the large amount of University, ICCSD, and City capital projects IGN Strategic Planning Council Priority - Coordinated Communication and Customer Service Orientation • More focus on promotion of city accomplishments and quality of life • Staying current on social media strategies for communicating with public • Take advantage of growth in mobile technology • Account for the expectation that service is available outside of traditional business hours Strategic Planning Council Priority - Organizational Effectiveness • Continue to improve the development process including pursuit of the merging of planning and building departments • Manage expected senior staff turnover in next five years • Review all city permitting requirements and processes to look for efficiencies and eliminate redundancy Other Issues /Concerns /Trends /Opportunities Diversi • Continued Implementation of the ad -hoc diversity committee recommendations and further efforts to address concerns of ethnic /racial minorities • Invent better ways of responding to the demographic transformation that Iowa City and surrounding area have been experiencing over past 10 -15 years • Underrepresentation of low- income, ethnic minorities, less well- educated adults in Senior Center Facilities • Respond to facility needs of various departments • Investigate further options for optimizing access and efficiencies of the Senior Center • Complete the construction of the Animal Shelter KrA Intergovernmental Relations • Improve the relationship between Iowa City and Coralville • Actively seek execution of a Corridor Compact agreement for economic development with Coralville and North Liberty • Establish closer working relationship with the school district as they implement their facilities plan and diversity policy • Seek enhanced cooperation with Johnson County and work with them to gain support for the Justice Center • Continue to strengthen the relationship with the University • Advance discussion of modified inclusionary zoning at the MPOJC level Public Safety • Seek ways to address disproportionate minority contact rates • Create a safe transportation plan for Burlington Street and other central streets that accommodate bikers and pedestrians as well as motor vehicle traffic • Seek alternatives for Fire Department training needs when the current location is no longer viable Other • Improve the local response to the threat of global climate change Kia 2014 -15 Strategic Planning Council Priorities After review and discussion, the City Council identified the following as their strategic planning focus for 2014 -15: Fostering a more [NCLusim and SUSTAINABLE Iowa City through a commitment to: • Healthy Neighborhoods • A Strong Urban Core • Strategic Economic Development Activities • A Solid Financial Foundation • Enhanced Communication and Marketing It should be noted, that the City Council has placed an emphasis on making Iowa City more inclusive and sustainable. These two goals are intended to filter through all of the City's activities and thus were not listed as a single isolated priority in the strategic plan. They are rather guiding principles that should be considered when working within each of the stated priorities. As in previous years, staff will prepare an Action Plan for City Council review and approval. The Action Plan will set forth specific goals, defined actions and designation of responsibilities. The status of implementation of the Action Plan will be reviewed on a regular basis with the City Council. During the strategic planning session, the City Council identified several new initiatives that will be combined with on -going commitments from the 2012 -13 Strategic Plan and incorporated into the new Action Plan for 2014 -15. Those new initiatives include: Healthy Neighborhoods • Evaluate programs and methods to promote affordable housing including city specific and regional actions • Partner with the ICCSD regarding planned improvements to older schools and the development of new elementary schools that collectively contribute to stronger neighborhoods designed for long -term sustainability Strategic Economic Development Activities • Inform the City Council and the Iowa City community about current programs and services provided by City, Chamber of Commerce, ICAD and others to foster local business growth and economic development; and review duties and responsibilities of the various organizations engaged in economic development in Iowa City • Forge additional partnerships with the University of Iowa (Research Park, mixed use, etc.) • Examine enhancing the CDBG micro - enterprise loan program to demonstrate to the general public that Iowa City is committed to serving all populations and ensuring the long -term sustainability of the community 1914 Enhanced Communication and Marketing • Advance intent of Ad Hoc Diversity Committee recommendations and develop new programs /initiatives that directly respond to ongoing concerns • Increase the diversity of city staff and department leadership • Explore ways to facilitate and improve relations between city staff and minority residents • Achieve greater racial /ethnic diversity on city boards and commissions • Examine alternative approaches to delivering services and programs for senior citizens • Consider establishing council member `listening posts" on a regular basis in different parts of the city, consider the possibility of joint listening posts with representatives of other governing bodies • Meet on regular basis with members of the ICCSD board • Develop comprehensive communications plan and a marketing strategy for the community • Incorporate the 2013 Sustainability Assessment findings into operations and develop an associated action plan for the community Final Comments It was a pleasure to again assist the City of Iowa City with this strategic planning process. I continue to be extremely impressed with the level of commitment, cooperation and positive attitudes demonstrated by all the elected officials and department/division directors. Jeff Schott Institute of Public Affairs University of Iowa December 3, 2013 em City of Iowa City Other Planning Processes Comprehensive Plan /District Plans - The City of Iowa City Comprehensive Plan was adopted in 1997; it presents a vision for Iowa City, provides a strategy for realizing the vision and sets policies for the growth and development of specific geographic areas of the city. The Comprehensive Plan guides decisions on planning and development issues as they arise. The plan evolves as amendments are made. The plan divides the community into ten planning districts. Detailed plans will be conducted for each planning district to address the unique issues, features and goals of the different parts of the city. This process involves extensive citizen participation so that the people of Iowa City help determine the future of their community. Once adopted by the City Council, the district plans become part of the Iowa City Comprehensive Plan. Airport Five -Year Strategic Plan - The Iowa City Municipal Airport exists to serve the general aviation needs of the greater Iowa City community. This strategic plan is to guide the direction of the Iowa City Municipal Airport for the period fiscal years 2011 -2015. Through implementation of the 1996 Iowa City Municipal Airport Master Plan and FAA Airport Layout Plan, facilities will be maintained and upgraded to comply with the latest safety features and Federal Aviation Administration regulations. Fire Strategic Plan - In an effort to work toward self- improvement, the ICFD contracted with the Center for Public Safety Excellence (CPSE) to facilitate a method to document the department's path into the future - this resulted in the development and implementation of a "Community - Driven Strategic Plan." The strategic plan was written in accordance with the guidelines set forth in the CFA I Fire & Emergency Service Self - Assessment Manual 8th Ed., and is intended to guide the organization within established parameters set forth by the authority having jurisdiction. The CPSE utilized the Community— Driven Strategic Planning process to go beyond just the development of a document. It challenged the membership of the ICFD to critically examine paradigms, values, philosophies, beliefs and desires, and challenged individuals to work in the best interest of the "team." Furthermore, it provided the membership with an opportunity to participate in the development of their organization's long -term direction and focus. Members of the department's external and internal stakeholders' groups performed an outstanding job in committing to this important project and remain committed to the document's completion. The Iowa City Fire Department's Strategic Plan sets forth a comprehensive vision and mission statement that provides the agency with a clear path into the future. Additionally, this strategic plan identifies the core values that embody how the agency's members, individually and collectively, will carry out the agency's mission. In the following pages, the ICFD identifies its goals, objectives, and strategies that will allow the agency to realize its vision. 41 Capital Improvement Plan — The five -year capital improvement program is developed and updated annually through a process involving all City departments in the collection and review of the capital improvement needs of the City. The plan reviews, plans, and prioritizes the capital replacement and capital expansion needs of the City in coordination with the City's financial strengths. The first year of the City's five -year capital improvement plan is integrated into the City's financial plan in the Capital Projects fund section. Park Master Plan - The Iowa City Parks, Recreation and Trails Master Plan is intended to help meet the needs of current and future residents by positioning Iowa City to build on the community's unique parks and recreation assets and identify new opportunities. The citizen - driven plan establishes a clear direction to guide city staff, advisory committees, and elected officials in their efforts to enhance the community's parks system, open space, trails, recreation facilities, programs, and services. Long Range Transportation Plan - The Long Range Transportation Plan is the transportation vision for the community in the same way that a comprehensive plan is the land use vision for a municipality. A comprehensive plan provides the basis for subsequent zoning and subdivision laws in a municipality, and the long range transportation plan should provide a similar basis for the programming of projects for all modes of transportation, specifically federally- funded transportation. The Long Range Transportation Plan should be consistent with the land use plans of individual entities that belong to Metro Planning Organization of Johnson County (MPOJC). The Long Range Transportation Plan is subject to a public comment process which assures that members of the public have had adequate opportunity to comment on the provisions of the proposed plan. The Plan should reflect priorities for the community that can be translated into politically and financially feasible transportation projects. Metro Bicycle Master Plan - The Johnson County Council of Governments (JCCOG) Metro Bicycle Master Plan outlines a strategy to create an accessible, coordinated, safe, and comfortable bike network that is bolstered by targeted education and encouragement programs, as well as enforcement and policy recommendations that expand the bicycle network. The scope of the plan includes the Urbanized Area and important links to surrounding areas. The process involved the coordination of plans from five communities, Johnson County, and the University of Iowa as well as a public input process. E1114 U U c_ \[ /_ ƒ R » \\ ( o \\)\ _ / ) \ - .0 o J))ƒ / U ( /)0 SE )))/ C) / \ E 2E )))}]) CL \ � lE 8 EAE 7 t \2\ f $ /ff \[ /_ ƒ j » \\ % \\)\ \ _ ) \ - .0 § J))ƒ §)!,! {{ / 2 ° » �)0m0 /) ( /)0 SE )))/ C) / \ E 2E )))}]) CL \ � lE 8 EAE 7 t \2\ f $ /ff \[ /_ ƒ % \\)\ \ �� ) \ - .0 o 0. §)!,! / 2 ° » �)0m0 /) m \ ( /)0 SE )))/ C) / \ E 2E )))}]) CL \ � lE 8 EAE 7 t \2\ f $ /ff CL U) .2 & 2 \ ),) !( )i} /) j,2{ / 0 EI !� 0 \ E &E� O ° kf{ \ \\ \\) \�) \) \j: » )\\ °{ /�{ E 2 2000. 3 $ \[ /_ ƒ % \\)\ CL U) .2 & 2 \ ),) !( )i} /) j,2{ / 0 EI !� 0 \ E &E� O ° kf{ \ \\ \\) \�) \) \j: » )\\ °{ /�{ E 2 2000. 3 $ City of Iowa City Budgetary Fund Structure HOME Grant (2110) Transit (7150) Risk Management Services(8200) Road Use Tax (2200) Special Revenue Debt Service Enterprise Internal Service Capital Projects General Fund (2300) (2810) Energy Efficiency & Refuse Collection Funds Fund Funds Funds Fund Community Debt Service Equipment Capital Projects General (100*) Development Block (5 * * *) Parking (7100) Replacement (8100) (3 * * * &4 * * *) Grant (2100) HOME Grant (2110) Transit (7150) Risk Management Services(8200) Road Use Tax (2200) Communications (7500) Public Housing Wastewater Treatment (7200) Intormation Technolog Services (8300) Other Shared Revenues Water (7300) Central Services (8400) (2300) (2810) Energy Efficiency & Refuse Collection Conservation Block (7400) Health Insurance (8500. UniverCity(2315) 1 1 Landfill (7500) 11 Dental Insurance Metro Planning Organization of Johnson Airport (7600) County (2350) Employee Benefits Stormwater (2400) Management (7700) Peninsula Apartments (2510) Communications (7500) Public Housing Tax Increment Financing (26 * *) Authority (7900) General Rehabilitation & Improvement Program (2810) Self Supporting Municipal Improvement District (2820) Major funds MI, Departments & Divisions by Fund General Fund Police Public Works Police Administration Public Works Administration Police Administrative Services Engineering Services Police Field Operations Fire Fire Administration Fire Emergency Operations Fire Prevention Fire Training Housing & Inspection Services Housing & Inspection Administration Building Inspections Housing Inspections Housing Authority City Council City Clerk City Attorney City Manager City Manager Communications Office Human Resources Human Rights E, 1.1 Parks & Recreation Parks & Recreation Administration Recreation Administration Park Maintenance Cemetery Operations Planning & Community Development Planning & Community Development Admin Urban Planning Community Development Economic Development Neighborhood Services Human Services Library Library General Library Foundation Senior Center Finance Finance Administration Accounting Purchasing Revenue Departments & Divisions by Fund Special Revenue Funds CDBG Fund Peninsula Apartments Fund Planning & Community Development Housing & Inspection Services Community Development Housing Authority HOME Grant Fund Planning & Community Development Community Development Road Use Tax Fund Public Works Streets Operations Other Shared Revenues Fund Planning & Community Development Community Development Energy Efficiency & Conservation Block Grant Public Works Public Works Administration UniverCity Fund Planning & Community Development UniverCity Neighborhood Partnerships Metro Planning Organization of Johnson County Planning & Community Development Metro Planning Organization of Johnson County Employee Benefits Fund Finance Finance Administration ere Tax Increment Financing Fund Planning & Community Development Planning & Community Development Admin General Rehabilitation & Improvement Program Planning & Community Development Community Development Self- Supporting Municipal Improvement District Planning & Community Development Community Development Departments & Divisions by Fund Parking Fund Transportation Services Parking Operations Transit Fund Transportation Services Public Transportation Wastewater Treatment Fund Public Works Wastewater Treatment Water Fund Public Works Water Operations Refuse Collection Fund Public Works Refuse Collection Enterprise Funds Landfill Fund Public Works Landfill Operations Airport Fund Airport Operations Airport Operations Storm Water Management Fund Public Works Storm Water Broadband Communications Fund City Manager Broadband Communications Housing Authority Fund Housing & Inspection Services Housing Authority Internal Service Funds Equipment Replacement Fund Central Services Fund Public Works Finance Equipment Replacement Purchasing Risk Management Services Fund Finance Risk Management Information Technology Services Fund Finance Information Technology Services E, VA Health Insurance Fund Finance Finance Administration Dental Insurance Fund Finance Finance Administration C1.1 F Y 2 0 1 5 FINANCIAL SUMMARY Financial Plan Preparation Schedule Financial and Fiscal Policies All Funds Fund Balance Summary Revenue Summary Expenditure Summary Inter Fund Transfers Personnel Full Time Equivalents (FTE) iUN:11: 0: ATA r [•1301 Eel ra:8ai0M01 Eel Film UWil01 Introduction This Three -Year Financial Plan is for fiscal years FY2014 through FY2016, which begins July 1 and ends June 30. The Financial Plan includes the current year revised budget, the one -year annual budget as required by Iowa Code, and provides an additional projection year as a planning tool. The purpose of the overview is to disclose the basis on which the financial plan has been prepared. The role of a government's operating budget differs from that of a private business. Budgets are an important internal planning tool for business, but they also play an external role for governmental entities. A multi -year financial plan informs parties inside and outside government of future objectives and provision of services to its constituents. The three -year plan also permits a more comprehensive review of the City's financial condition, allowing analysis of current and future needs and requirements. During preparation of the plan, careful review is made of property tax levy rates, utility and user fee requirements, ending cash balances by fund, debt service obligations, bond financing needs, capital outlay for equipment purchases, and major capital improvement projects. This document contains operating budgets for the governmental funds: general, special revenue, debt service, capital project and permanent funds. It also includes business type funds and internal service funds. Internal service fund activities are considered non - budgetary in that they are not formally appropriated, reported to the State of Iowa or included in the adopted budget resolution approved by City Council each year. This is in accordance with the state's filing requirements. Financial summaries for "All Funds" exclude these non - budgetary funds. Budget projections are summarized by major revenue and expenditure categories within each division. A separate multi -year Capital Improvements Program (CIP) shows budgeted revenue and expenditures for FY2014 through FY2018. Basis of Accounting The cash basis of accounting has been used for preparation of this document. Revenues are projected on when they" II be received, not necessarily when they are earned, and expenditures are projected for when they will be paid out rather than when they are incurred. 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 51 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 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. Annual Preparation Schedule The City Manager instructs the Department Heads on whether any changes in level of service can be factored into the proposed financial plan. This is done before the actual budget process starts. Changes to the financial plan are done annually during the budget process. All revenue and expenditure estimates are re- evaluated and revised if necessary. In early October, Department and Division Heads are able to access their respective budget projections. They can make adjustments to their budget during this time. They review salary projections, history of each Department /Division "s actual line item expenditures, and projected revenues and costs covered by the Financial Plan. (The Finance Department projects revenues individually and uses a combination of inflation factors and individual costs to project expenditures.) In late October, budget entry is restricted and only accessible to the Finance Department. In November, the Finance Department reviews the budget projections with requests added and compiles them all into a budget. All budget forms and adjustments are forwarded to the City Manager. 014 By mid - December, the City Manager and Finance Department decide which modifications to operations will be made. A tax levy is computed. Analysis is done so all funds have required balances or zero balances. Then the Proposed Financial Plan document is printed. City Council reviews the Proposed Financial Plan during the month of January. In February, The Proposed Financial Plan and a memo of Council's changes are presented to the public. A public hearing is held at least one week prior to the final adoption. In March, the final Financial Plan is adopted. The State of Iowa requires a one -year budget be adopted by March 15 of each year. The applicable year in Iowa City "sthree - year Financial Plan is adopted as the annual budget to satisfy State requirements. Amending the Adopted Budget Budget amendments are typically presented to the City Council twice a year, with a public hearing held each time to allow for citizen input. The first public hearing is usually held in early fall, and the second and /or final hearing is in late spring. All amendments must be formally approved and certified to the State of Iowa by May 31 sc as required by law. The fall budget amendment is primarily comprised of appropriations from the prior year that must be „carried- forward" or re- appropriated as part of the new fiscal year. These carry forwards are in two forms 1) unspent department appropriations, and 2) incomplete capital improvement projects. Departments may request to carry appropriations forward into the next fiscal year that remain unspent at the end of the fiscal year. These requests are submitted to the Finance Director for review and then approved or denied by the City Manager. In order for an appropriation to be carried forward into the next fiscal year, it must meet the following criteria: 1) The appropriation must be for an item or service specifically listed in the requesting department's budget. Appropriations for regular and ordinary operating expenditures may not be carried forward. Purchases of items and services not listed in the requesting department's budget are not eligible for carryover. 2) The amount of the appropriation may not be lower than the lesser of 1) one percent of the activity "s budget, or 2) $5,000. 3) All appropriations to be carried forward are contingent upon adequate, available resources and fund balance. W In addition to these carry forward requests, there are many capital improvement projects that span across fiscal years. These projects must be re- appropriated in accordance with State budget law. The Finance Department compiles a summary of capital projects and their remaining, unspent appropriations, and then these unspent project appropriations are included as part of the budget amendment for the following fiscal year. These two types of budget carry forwards are the primary basis for the first budget amendment of the year. The second budget amendment is compiled during the annual budget process. While department budget requests for the next year are being compiled during the budget process, departments also submit their revised budget requests for the current year. These requests help formulate the revised budget for the current year. Revisions to the current year budget must still comply with the City "s budget amendment policy. Following the completion of the next year "s budget process and approval in March, the second budget amendment is compiled and submitted for City Council approval. Financial statements which compare the fiscal year "s actual revenues and expenditures to budgeted authority are published by the 1st of December immediately following the end of the fiscal year (June 30). These statements are also presented for the City as a whole in the notes to that year's Financial Report. Legal compliance is met if actual expenditures do not exceed the budgeted expenditures by program areas: Public Safety, Public Works, Health & Social Services, Culture and Recreation, Community and Economic Development, General Government, Debt Service, Capital Projects and Business Type /Enterprises. 54 Financial Plan Preparation Schedule FY2015 — 2016 October 1. 2013 October 25 October 28 — November 15th November 18 — December 3rd November 18 thru December 13th December 19 January 2014 January 31 February 18 FY15 budget projections are available to Departments /Divisions. Department /Division budget entry deadline. City Manager, Finance Administration, department directors and managers review financial plan. Input approved adjustments from City Manager. Preparation of the proposed financial plan and FY15 budget by Finance Administration. Distribution of proposed Financial Plan to City Council. (PDF due to Clerk's office December 18th) City Council budget work sessions. State forms prepared. Set Public Hearing & send hearing notice to newspaper. March 4 Hold Public Hearing. City Council approves FY2015 budget , the FY2015 -2016 Financial Plan and FY2014- FY2018 CIP Plan. 61.7 FINANCIAL AND FISCAL POLICIES The City of Iowa City's financial policies set forth the basic framework for the overall fiscal management of the City. These policies assist the decision - making process of the City Council. These policies provide guidelines for evaluating both current activities and proposals for future programs. Most of the policies represent long- standing principles, traditions and practices, and follow generally accepted accounting principles which have guided the City in the past and have helped maintain financial stability. OPERATING BUDGET POLICIES • The City will prepare an annual balanced budget for all operating funds. A balanced budget is one that has revenues sufficient to equal expenditures. • The City will maintain a budgetary control system to ensure adherence to the budget and will prepare monthly reports comparing actual revenues and expenditures to budgeted amounts. • Operating budgets are established on a fund /department /program basis. • A contingency account will be maintained in the annual General Fund operating budget to provide for unanticipated expenditures or to meet unexpected small increases in service delivery costs, budgeted annually at approximately % of one percent of expenditures and transfers out. The City Council will be informed semi- annually on staff initiated amendments from the contingency account to the operating programs within the General Fund. • Budget amendments may be made throughout the year with approval of the Department Director, Director of Finance and the City Manager. The City Council formally reviews and approves all amendments processed by staff twice a year — once in the late summer /early fall and once in the spring. • Increases or amendments to operating budgets are made only in the following situations: - emergency situations - transfer from contingency - expenditures with offsetting revenues or fund balance - carry-over of prior year budget authority for expenses that had not been paid as of the end of the fiscal year. . Emergency funds will be transferred to operations for the following purposes: - to provide natural or other disaster response or mitigation funding /interim loans 614 - to mitigate fluctuations or sudden elimination of State of Iowa property tax backfill or other State operating assistance - to mitigate pension, insurance, or health care funding anomalies, emergencies, or spikes - to avoid any defaults from the payment of long term or bonded debts - for any other financial emergencies declared by the City Council OPERATING BUDGET PREPARATION CRITERIA General Guidelines: - Maintain the fiscal integrity of the City's operating and capital improvement budgets in order to provide services and to construct and maintain the City's infrastructure. - Maintain the City's responsible fiscal position and AAA bond rating. - Present budget data to the City Council in a format that will facilitate annual budget decisions based on a three -year planning perspective. Provide the City Council with a summary of the three -year forecasts. - Encourage citizen involvement in the annual budget decision - making process through public hearings, informal meetings, budget briefs and related informational effo rts. Service Level Guidelines: - Deliver service levels which are consistent with the citizens' willingness to pay and the City's available resources. - Base decisions to reduce service levels or eliminate programs on City -wide priorities. - Recognize that City employees are one of the City government's most valuable resources and are essential to the delivery of high quality, efficient services. Revenue Guidelines: - Property tax levy rates will not exceed the limits as established by the State of Iowa. - Revise user fee rate structures to charge the costs of service provided to the benefiting customers, while maintaining sensitivity to the needs of low income citizens. Expenditure Guidelines: Support responsible management efforts to increase productivity by providing resources for office automation, preventive maintenance, risk management /employee safety, and employee training. M REVENUE POLICIES • The City will try to maintain a diversified and stable revenue system to minimize short -run fluctuations in any one revenue source. • The City will attempt to maximize benefits from major revenue sources as a way of maintaining a stable property tax rate. • The City will follow an aggressive policy of collecting revenues. • The City will establish all user charges and fees at a level related to the full cost (operating, direct, and indirect) of providing the service, whenever practical. • The City will review licenses, fees, and charges annually to determine if the revenues support the cost of providing the service. • The finance goal of Recreation programs is for fees to provide 50% of departmental funding. • Parking, Refuse, Wastewater Treatment, Stormwater, Landfill, Broadband Telecommunications and Water funds will be self- supporting through user fees. Self- supporting shall be defined as maintaining a positive net income after depreciation but before capital contributions, transfers, and extraordinary items. - Rate adjustments will be submitted to the City Council by ordinance if state or locally legislated, or by resolution (if not state or locally legislated). • The City will use up to 5% of the annual Road Use Tax allocation to fund employee benefits for the Streets and Traffic Engineering personnel. ECONOMIC DEVELOPMENT POLICIES • It shall be the policy of Iowa City to maintain an economic development plan. The purpose of the plan is to attract new development including residential, commercial and industrial uses. Further, the purpose of the plan is to retain the city's existing business operations and to encourage them to expand and foster spin -off business operations. The city's plan also supports organizations which help to incubate, grow, foster, and create new business operations by providing non - traditional collaborative environments. • The expected results of the economic development plan are: increased economic activity, more jobs, lower unemployment, higher wages, greater property values, more tax revenues, more ownership and entrepreneurial opportunities and revitalization of underutilized or blighted areas. • The city will consider the use of incentive programs including city, state and federal economic development funds, tax increment financing, public private partnerships and other tools in order to achieve the expected results. 617 • Various evaluative tools including financial pro forma's, written evaluation reports, established benefit metrics, and other performance tools shall be used to monitor the use of economic incentives from the early stages of project development through the issuance of an incentive and post incentive to make sure the objectives are met. • Developers who receive incentives will be expected to enter into development agreements which delineate the terms, conditions, understandings and the expected results of receiving an incentive. • It will be the policy of the City of Iowa City to endeavor to attract, recruit, retain, foster and develop business that is new to our region or metropolitan statistical area (MSA) through the use of incentives. The city will not actively recruit business from other jurisdictions within our MSA unless a business is seeking to expand or considering a relocation outside the state. Should businesses from jurisdictions within our MSA wish to locate in the City of Iowa City we will notify our neighboring jurisdiction of the interest. It will be the general practice of the City of Iowa City to not provide economic incentives to business wishing to relocate from another jurisdiction within our MSA unless a business is seeking to expand or considering a relocation outside the state. • When incentive programs are utilized they will be used to maximize the benefits to the City of Iowa City. The dollar amount of the incentive and time duration of the incentive shall be smallest amount necessary to achieve the maximum amount of city benefit as determined by the City of Iowa City, City Council. • Despite the need for the program to be flexible and nimble in order to respond to the ever changing economic conditions of the marketplace it will be the policy of the city to insure that the process of using incentives is an open and transparent public process which instills confidence in the public's understanding of how economic development incentives are utilized. CAPITAL IMPROVEMENT PROGRAM BUDGET POLICIES • The City will develop a multi -year Capital Improvement Program (CIP), which will be reviewed and updated annually, comply with City Council goals and be compatible with the Comprehensive Plan whenever possible. • The complete multi -year CIP funding plan must be balanced each year by matching projected expenditures with proposed revenue sources by fund. • Funding for projects should be obtained through borrowing from: - bond market, general obligation or revenue bonds - enterprise fund operations and reserves - internal loans • The City may utilize General Fund cash balances to fund capital projects whenever available and feasible. For the Airport, it is policy that the General Fund will match up to $100,000 in grants received per year. M.] • The City shall utilize available funding sources for capital improvements whenever practical and feasible such as but not limited to: - federal and state grant funds - special assessments - developer contributions • The City will maintain its physical assets at a level adequate to protect the City's capital investment and to minimize future maintenance and replacement costs. The budget will provide for the adequate maintenance and the orderly replacement of the capital plant and equipment from current revenues when possible. RESERVE POLICIES • The City will establish a contingency line -item in the annual General Fund operating budget to provide for unanticipated expenditures or to meet unexpected small increases in service delivery costs, budgeted at % of one percent of expenditures. • Operating fund balances at fiscal year -end will be maintained at a level to ensure sufficient cash flow throughout the fiscal year. Unassigned fund balance in the General Fund reserves will not go below 15% of total expenditures and transfers out, with a ceiling of 25 %. Fund balances in excess of 25% will be transferred to the City's Emergency fund, used to retire outstanding debt, and /or be used to provide property tax relief. • The City will create an Emergency fund and will strive to maintain the balance at an amount equal to the State reimbursement for commercial /industrial property tax replacement plus the City's pension and OPEB liabilities. • Reserves will be maintained in the Water, Wastewater, and Parking funds, and all business -type funds that have issued revenue bonds, in accordance with the applicable bond covenant provisions. • Reserves will be maintained in the City's business -type funds to ensure sufficient cash flow throughout the year as well as funds for capital repairs and infrastructure replacement. Unassigned reserves shall be limited to accumulated depreciation plus 25% of expenditures and transfers out. Excess reserve balances will be transferred to the Emergency fund, used to retire outstanding debt, used to provide utility rate relief, or be reserved for future capital improvement needs. • Reserves will be maintained for equipment replacement and for unexpected major repairs in the following areas: Parking, Wastewater, Water, Landfill, Transit, Broadband Telecommunication, Equipment Replacement, Information Technology Services, Central Services, Library Computer Equipment, and Parkland Acquisition and Replacement. • Reserves, based on actuaries, will be maintained for the Risk Management Loss Reserve, Medical and Dental Insurance Funds. Excess reserve balances may be Di0 transferred to the Emergency fund if the City's OPEB liabilities are not fully funded. • All City trucks, cars and necessary accessories will be maintained on a replacement cost basis each year. A separate reserve fund has been set up to fund these replacements. Additions to the fleet are made through allocations in the annual budget. Fire Department vehicles and Transit buses will be purchased through the issuance of debt. • All general obligation debt will be paid from the Debt Service Fund. General Obligation debt applicable to Enterprise Fund projects will be paid out of the Debt Service Fund, but will be abated from revenues from the respective Enterprise Fund(s). INVESTMENT POLICIES • Disbursement, collection, and deposit of all funds will be managed to insure maximum investment opportunity for City funds. • The City will strive to maximize the return on its investment portfolio, with the primary objective of preserving capital in accordance with the City's investment policy and prudent investment practices. • All City funds not restricted by bond issue covenants will be pooled for investments, with interest allocations made monthly. DEBT POLICIES • The City will confine long -term borrowing to capital improvements and Community and Economic Development initiatives. Short term borrowing will be applicable for large dollar rolling stock (buses, fire apparatus) purchases and computer systems. • Total general obligation debt will not exceed 5% of total taxable assessed value of real property. • The debt service property tax levy shall not exceed 30% of the total property tax levy. • The City will follow a policy of full disclosure on every financial report and bond prospectus. • The City will use "pay as you go" financing to fund general capital improvement projects, whenever feasible and practical. FYd ACCOUNTING, AUDITING, AND FINANCIAL REPORTING POLICIES • Quarterly financial reports will be prepared. • A three -year financial plan for all operating funds will be prepared by the City Manager and presented to the City Council for their review. This will include the current revised year and two projected years. • A Multi -Year Capital Improvement Program budget will be prepared, reviewed and revised annually. • An independent audit will be performed annually for all City funds. • The City will produce a Comprehensive Annual Financial Report (CAFR) in accordance with generally accepted accounting principles as outlined by the Governmental Accounting Standards Board. PURCHASING POLICIES Purchases for all City departments for the City of Iowa City shall be in accordance with the City's Purchasing Policy Manual (April 17, 2012). Methods of source selection are as follows: Public Improvements: o Competitive sealed bidding shall be used for Public Improvement Contracts of vertical infrastructure — buildings, parking facilities, utilities and trails of $130,000 or greater (Code of Iowa). This process shall consist of: 1. Public hearing on plans and specifications 2. Approval of plans and specifications by City Council or Commission 3. Invitation for bids 4. Bid opening 5. Bid acceptance and bid evaluation 6. Bid award — City Council /Commission authorization The competitive quotation process is required for vertical infrastructure public improvement projects estimated between $72,000 and $130,000. This process shall consist of: 1. Notice to bidders 2. Bid opening 3. Bid evaluation 4. Bid acceptance and award by City Manager or Commission 5. Notice of award in minutes of next meeting of City Council or Commission o Competitive sealed bidding shall be used for Public Improvement Contracts of horizontal infrastructure — roads, streets, bridges and culverts of $70,000 or WIA greater (Code of Iowa). This process shall consist of: 1. Public hearing on plans and specifications 2. Approval of plans and specifications by City Council or Commission 3. Invitation for bids 4. Bid opening 5. Bid acceptance and bid evaluation 6. Bid award — City Council /Commission authorization o The informal quotation process is required for public improvement projects and street, bridge and culvert projects under $70,000. This process shall consist of: 1. Invitation to bid 2. Bid opening 3. Bid evaluation 4. Bid acceptance and award by City Manager over $20,000, Department Director or designee up to $20,000. Professional Services: Within approved budgets, the City Manager may approve contracts up to $50,000 and the City Council approves contracts over $50,000. For contracts greater than $10,000 but no more than $50,000, the City utilizes the informal competitive procedure, obtaining a minimum of 3 written proposals. For contracts greater than $50,000, the competitive bidding procedure is used with formal sealed bids and request for proposal. Specific guidelines for Professional Services are outlined on pages 5 & 12 of the Purchasing Policy Manual. Major Purchases: City Manager approval is required on all purchases $150,000 or less. City Council approval is required on purchases over $150,000. Emergency Purchases: In the event of an emergency, supplies, services or construction may be purchased without regard to normal purchase selection procedures to protect the health and welfare of the public. The City Manager shall keep the City Council informed of the extent of the emergency. Please see the Purchasing Policy Manual, page 14, for emergency purchase procedures. Gifts /Conflict of Interest /Prohibited Interest in Public Contracts: Conduct shall be in accordance with the Code of Iowa - Chapters 68B.22 Gifts, 331.342 Conflict of Interest and 362.5 Prohibited Interest in Public Contract. A City officer or employee shall not have an interest, direct or indirect, in any contract or job of work or material or the profits thereof or services to be furnished or performed for the officers or employees of the City. Please see the Purchasing Policy Manual page 18 for specifics. RISK MANAGEMENT POLICIES • It shall be the policy of the City of Iowa City to assume the risk of property damage, liability and dishonesty in all cases in which the exposure is so small or dispersed that the loss would not significantly or adversely affect the operations or financial position of the City. M] • Insurance will not be purchased to cover loss exposures below prevailing deductible /retention amounts of current insurance held by the City of Iowa City, unless such insurance is required by statute or by contact, or in those instances in which it is desirable to obtain special services, such as inspection or claim adjustment services in connection with insurance. The deductible /retention amounts will be reviewed once annually by the Director of Finance and the Risk Manager to ensure appropriateness of the amounts. • Insurance will be purchased where possible against all major exposures which might result in loss in excess of the City's insurance reserve through the purchase of the following types of insurance: -All risk insurance on real and personal property. - General liability insurance. - Automobile liability insurance. - Fidelity and crime insurance. -Catastrophic workmen's compensation insurance. The City will self- insure in those instances where the cost of insurance is so high that it would be more cost effective to assume the risk. • Real property will be insured on replacement cost basis, as determined by a competent appraisal service, against as wide a range of perils as possible. The value will be reviewed once annually by the Risk Manager and the City's insurance advisor. • Loss prevention recommendations made by insurance companies, the state fire marshal or local fire authorities will, whenever possible, be implemented. In those cases in which such recommendations are not followed, a written report in which an explanation or justification is made will be filed with the Director of Finance and the City Manager within 30 days of receipt of the report. • Insurance will be purchased only through licensed agents or agencies who have the staff and technical competence to adequately service the insurance provided. • Insurance will be placed only in insurance companies rated A+ or A in Bests. Insurance placed in other companies will require a written report of the particulars, such report to be filed with the Risk Manager. • The administration of the risk management policy will be a responsibility of the Risk Manager. Such responsibility includes placement of insurance coverage, maintenance of property appraisals and inventories, processing of claims and maintenance of loss records, and supervision of loss prevention activities. • Settlement of claims are handled through the Risk Management Division and /or City Attorney Office. The Risk Manager is authorized to settle claims up to $3,000, the City Manager authorizes claim settlements between $3,000 and $20,000 and City Council approval is needed for settlements above $20,000. 6L! CITY OF IOWA CITY ALL FUNDS SUMMARY Fiscal Year 2015 M1 Fund Estimated Fund Balance 7/1/2014 Budgeted Revenues Transfers In Budgeted Expenditures Transfers Out Estimated Fund Balance 613012015 Restricted, Committed, Assigned Unassigned Fund Balance 613012015 Budgetary Funds 100' General Fund $ 20,695,147 $ 47,983,796 S 8,782,808 $ 52,373,602 $ 3,883,704 $ 21,204,445 $ 5,663,496 $ 15,540,949 Special Revenue Funds 2100 CDBG & CDBG Rehab 193,881 1,006,351 - 849,708 - 350,524 - 350,524 2110 HOME Program 95,046 641,922 - 594,330 - 142,638 - 142,638 2200 Road Use Tax 2,928,168 6,657,760 390,883 5,624,316 970,214 3,382,281 - 3,382,281 2300 Other Shared Revenue (547,054) 3,700,000 - 3,150,000 - 2,946 - 2,946 2310 Energy Efficiency and Conservation 26,884 137,805 - 171,136 - (6,447) - (6,447) 2315 UniverCity Neighborhood Partnership (547) - - - - (547) - (547) 2350 Metropolitan Planning Organtratlen 137,146 323,545 353,596 696,562 - 117,725 - 117,725 2400 Employee Benefits 1,731,061 9,705,479 - 595,717 8,938,242 1,902,581 - 1,902,581 2510 Peninsula Apartments 85,268 60,559 - 56,225 - 89,602 4,474 85,128 26" Tax Increment Financing 37,059 652,624 - 155,525 652,624 (118,466) - (118,466) 2810 General Rehabilitation and Impry - - - - - - - - 2820 SSMID: Downtown District - 280,790 - 280,790 - - - - 50" Debt Service 5,154,985 13,477,841 1,125,849 13,780,399 - 5,978,276 - 5,978,276 Business Funds 710' Parking 5,995,432 5,167,627 843,550 4,238,247 1,343,550 6,424,812 1,679,996 4,744,816 715' Transit 3,957,988 4,032,763 2,968,530 6,544,321 110,388 4,304,572 1,892,476 2,412,096 720' Wastewater Treatment 21,778,029 13,283,613 4,559,962 10,332,884 8,459,962 20,828,758 9,860,329 10,968,429 730' Water 10,496,986 9,242,556 2,008,715 8,075,239 4,256,340 9,416,678 4,675,018 4,741,660 7400 Refuse Collection 471,655 3,017,982 - 3,006,805 - 482,832 - 482,832 750' Landfill 23,439,863 5,288,063 835,601 4,375,589 1,397,087 23,790,851 20,703,026 3,087,825 760' Airport 361,730 322,091 68,415 358,380 32,126 361,730 100,000 261,730 770' Stormwater Management 982,838 1,202,321 - 705,953 - 1,479,206 - 1,479,206 7800 Broadband Telecommunications 1,501,417 687,580 25,000 688,566 80,000 1,445,431 270,059 1,175,372 79" Housing Authority 6,494,812 7,393,837 - 7,343,842 44,737 6,500,070 3,104,190 3,395,880 3 "' Capital lrrprovement Projects 35,616,946 25,197,768 8,996,065 50,528,591 19,282,188 19,282,188 Sub -total Budgetary Funds $ 141,634,740 $ 159,464,673 $ 30,958,974 $ 174,526,727 $ 30,168,974 $ 127,362,686 $ 47.953,064 $ 79,409,621 Non - Budgetary Funds Internal Service Funds 8100 Equipment 9,804,921 5,919,870 - 6,643,635 790,000 8,291,156 6,550,968 1,740,188 8200 Risk Management Loss Reserve 3,265,351 1,398,223 - 1,495,273 - 3,168,301 - 3,168,301 8300 Information Technology 2,126,090 1,901,016 - 2,077,726 - 1,949,380 - 1,949,380 8400 Central Services 753,131 238,071 - 241,938 - 749,264 - 749,264 8500 Health Insurance Reserve 10,474,611 7,678,437 - 7,703,828 - 10,449,220 - 10,449,220 8600 Dental Insurance Reserve 106,404 365,000 - 379,829 - 91,575 - 91,575 Agency Funds 9102 Project Green - - 9105 Library Foundation Sub -total Non - Budgetary Funds $ 26,530,508 $ 17,500,617 $ - $ 18,542,229 $ 790,000 $ 24,698,896 $ 6,550,968 $ 18,147,928 Total All Funds $ 168,165,248 $ 176,965,290 $ 30,958,974 $ 193,068,956 $ 30,958,974 $ 152,061,582 $ 54,504,033 $ 97,557,549 M1 City of Iowa City All Funds Revenues by Type 11-i-i 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2014 Revised 2015 Budget 2016 Projected Budgetary Fund Revenues Taxes Levied On Property Taxes $ 47,825,754 $ 49,542,640 $ 50,416,210 $ 50,307,189 $ 50,307,189 $ 51,605,450 $ 50,644,146 Current Taxes 47,825,754 49,542,640 50,416,210 50,307,189 50,307,189 51,605,450 50,644,146 Delinquent Property Taxes 7,688 1,219 3,408 - - - Delinquent Taxes 7,688 1,219 3,408 - - - - TIF Revenues 846,062 838,766 376,192 453,937 453,937 652,624 1,031,912 Tif Revenues 846,062 838,766 376,192 453,937 453,937 652,624 1,031,912 Other City Taxes 10,865,460 11,314,443 11,216,538 5,007,347 4,743,992 2,594,500 2,648,211 Other City Taxes 10,865,460 11,314,443 11,216,538 5,007,347 4,743,992 2,594,500 2,648,211 Licenses, Permits, & Fees 2,221,561 2,140,219 2,610,554 2,193,586 2,194,336 2,265,527 2,235,994 General Use Permits 61,723 56,953 76,896 56,953 56,953 74,492 71,885 Food &Liq Licenses 114,805 99,187 109,068 98,363 98,363 103,933 103,933 Professional License 14,962 17,310 18,190 14,705 14,705 17,955 18,793 Franchise Fees 804,200 820,285 821,183 838,468 838,468 679,174 679,174 Misc Permits & Licenses 8,685 9,346 9,914 9,346 9,346 9,964 10,140 Const Per &Ins Fees 1,193,343 1,111,460 1,553,320 1,147,103 1,147,103 1,356,956 1,328,521 Misc Lic & Permits 23,823 25,678 21,983 28,648 29,398 23,053 23,548 Use Of Money And Property 7,643,297 7,963,942 7,480,003 6,953,122 7,021,322 2,263,791 2,265,299 Interest Revenues 988,544 1,742,494 1,038,213 991,546 991,546 871,485 870,024 Rents 1,096,723 1,104,933 1,095,260 1,082,248 1,150,448 1,315,989 1,320,704 Parking Meter Revenue 796,340 790,574 789,191 1,090,574 1,090,574 - - Parking Lot Revenue 225,194 191,355 212,500 177,495 177,495 - - Parking Ramp Revenue 3,822,064 3,905,901 4,136,730 3,486,614 3,486,614 - - Misc Parking Revenue 630,063 162,415 132,547 58,385 58,385 - - Royalties &Commissions 80,369 66,270 75,562 66,260 66,260 76,317 74,571 Intergovernmental 39,439,206 35,804,373 55,513,718 42,254,005 63,706,524 40,911,280 36,690,805 Fed lntergovnt Revenue 10,214,771 12,129,597 29,151,485 24,025,941 32,279,775 19,039,798 16,821,000 Property Tax Credits 35,250 49,372 57,528 24,888 24,888 1,010,289 1,978,076 Road Use Tax 5,890,842 6,447,020 6,508,053 6,548,683 6,548,683 6,616,545 6,616,545 State 28E Agreements 1,526,712 1,614,125 1,761,212 1,720,187 1,720,187 1,914,181 1,922,887 Operating Grants 81,781 61,033 76,694 61,033 61,033 81,500 81,500 Disaster Assistance - 1,418 261,106 336,615 361,172 - - Other State Grants 20,671,216 14,532,429 16,699,487 8,577,956 21,346,430 11,265,256 8,282,365 Local 28E Agreements 1,018,634 969,379 996,153 958,702 1,364,356 983,711 988,432 Charges For Fees And Services 32,181,519 32,202,417 33,437,219 33,067,340 33,067,340 39,115,542 39,550,316 Building &Devlpmt 304,404 330,934 476,716 335,900 335,900 340,829 340,834 Police Services 101,050 135,035 269,023 136,460 136,460 30,705 30,705 Animal Care Services 12,078 9,539 8,873 12,000 12,000 11,420 11,420 Fire Services 7,179 9,086 10,529 10,651 10,651 10,305 10,305 Transit Fees 1,060,227 1,121,409 1,292,339 1,367,269 1,367,269 1,290,908 1,290,910 Culture & Recreation 783,127 780,074 728,364 795,572 795,572 831,155 879,155 Library Charges 114 304 57 304 304 57 158 Misc Charges For Services 127,351 75,239 57,590 176,753 176,753 50,569 69,079 Water Charges 8,038,944 8,232,517 8,679,147 8,232,517 8,232,517 9,087,539 9,520,574 Wastewater Charges 12,682,773 12,548,976 12,889,204 12,548,976 12,548,976 12,889,204 12,712,490 Refuse Charges 3,349,466 3,395,269 3,321,736 3,472,353 3,472,353 3,395,719 3,434,199 Landfill Charges 5,083,840 4,778,585 4,733,705 4,778,585 4,778,585 4,733,705 4,774,661 Stormwater Charges 630,966 785,450 969,936 1,200,000 1,200,000 1,200,000 1,225,000 Parking Charges - - - - - 5,243,427 5,250,826 Miscellaneous 5,919,896 5,613,986 5,831,390 6,080,826 6,167,477 6,522,542 9,008,415 Code Enforcement 411,418 455,264 451,306 461,664 461,664 455,386 455,836 Parking Fines 777,341 744,285 673,223 944,285 944,285 975,000 975,000 Library Fines &Fees 211,610 201,157 182,418 201,157 201,157 182,418 182,418 Contrib & Donations 358,585 254,392 941,615 895,816 895,816 286,139 2,636,139 Printed Materials 42,491 43,063 44,196 39,041 39,041 39,569 39,570 Animal Adoption 12,268 13,020 10,620 13,020 13,020 11,264 11,969 Misc Merchandise 94,792 67,091 62,252 215,220 215,220 64,174 66,655 Intra-City Charges 2,779,569 2,669,720 2,587,123 2,801,614 2,801,614 2,739,292 2,739,337 Other Misc Revenue 1,228,500 1,164,254 877,624 509,009 595,660 1,769,300 1,901,491 Special Assessments 3,322 1,740 1,013 - - - - Other Financial Sources 33,668,903 21,645,229 6,776,937 20,623,015 29,082,128 13,533,417 17,098,384 Debt Sales 27,488,246 14,845,362 2,690,020 16,181,000 23,311,613 8,893,180 12,459,696 Sale Of Assets 1,202,557 4,059,276 1,997,537 2,081,450 3,109,950 2,086,450 2,081,450 Insurance Recoveries 619,822 54,640 7,520 - - - - Loans 4,358,278 2,685,951 2,081,860 2,360,565 2,660,565 2,553,787 2,557,238 Total Budgetary Revenues $ 180,619,346 $ 167,067,234 $ 173,662,169 $ 166,940,367 $ 196,744,245 $ 159,464,673 $ 161,173,482 11-i-i Non - Budgetary Fund Revenues Internal Service Funds Agency Funds Total Non - Budgetary Revenues Total Revenues -All Funds $ 17,556,304 $ 17,666,556 $ 17,201,953 $ 17,343,204 $ 16,533,396 $ 17,500,617 $ 17,691,032 239 239 $ 17,556,304 $ 17,666,556 $ 17,201,953 $ 17,343,443 $ 16,533,635 $ 17,500,617 $ 17,691,032 $ 196,177,650 $ 164,735,792 $ 190,664,122 $ 164,263,610 $ 215,277,660 $ 176,965,290 $ 179,064,514 MA City of Iowa City All Funds Expenditures by State Program by Department Oil 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2014 Revised 2015 Budget 2016 Projected Budgetary Funds Expenditures Public Safety $ 18,907,106 $ 20,581 A48 $ 20,323,145 $ 21,784,088 $ 22,262,143 $ 22,382,870 $ 22,929,588 Finance 350,988 613,987 307,130 295,638 295,638 252,590 260,168 Police 10,564,227 11,388,735 11,443,807 12,246,285 12,692,064 12,819,029 13,163,585 Fire 6,243,478 7,001,473 7,093,507 7,636,665 7,668,941 7,768,638 7,919,246 Housing and Inspection Service 1,748,413 1,577,128 1,478,701 1,605,500 1,605,500 1,542,613 1,586,589 Park and Rec Adminstration - 125 - - - - - Public Works 13,702,513 13,817,013 6,823,672 7,483,926 7,483,926 7,595,415 7,588,996 Parks Maintenance 471,772 452,604 485,736 499,594 499,594 501,047 514,083 Public Works 6,941,857 6,844,165 6,337,936 6,984,332 6,984,332 7,094,368 7,074,913 Health and Social Services 292,997 265,175 265,175 265,031 270,477 Planning & Community Dvlpmnt - - 292,997 265,175 265,175 265,031 270,477 Culture and Recreation 11,805,316 12,445,566 12,215,333 13,127,803 13,235,647 13,197,263 13,528,731 Park and Rec Adminstration 282,893 326,542 313,910 326,866 341,416 324,202 333,406 Recreation 2,608,160 2,801,548 2,870,350 2,971,479 2,971,479 3,066,959 3,123,753 Parks Maintenance 2,173,164 2,348,849 2,182,062 2,443,275 2,508,500 2,521,186 2,618,459 Cemetery 372,869 381,117 315,647 381,597 381,597 348,378 357,995 Library 5,567,592 5,758,770 5,692,845 6,101,961 6,111,961 6,038,379 6,210,821 Senior Center 800,638 828,740 840,519 902,625 920,694 898,159 884,297 Community and Economic Dvlpmnt 18,647,104 17,908,789 10,020,900 10,700,289 11,579,097 13,049,130 13,017,712 Housing and Inspection Service 46,438 45,131 55,036 50,653 50,653 56,225 57,349 Parks Maintenance 531,175 544,331 517,093 617,821 617,821 648,540 664,659 Planning & Community Dvlpmnt 18,069,491 17,319,327 9,448,771 10,031,815 10,910,623 12,344,365 12,295,704 General Government 7,460,374 7,610,511 7,077,894 7,789,941 7,762,622 8,058,202 8,282,405 City Council 133,840 133,922 103,002 122,207 134,870 116,138 119,005 City Clerk 541,679 533,569 489,167 540,549 540,549 507,040 586,046 City Attorney 601,424 654,080 654,800 690,133 690,133 713,474 724,191 City Manager 1,403,535 1,509,148 1,468,756 1,684,393 1,712,605 1,755,623 1,770,354 Finance 4,300,301 4,289,424 3,878,221 4,254,110 4,185,916 4,307,731 4,408,427 Park and Rec Adminstration 479,595 490,368 483,947 498,549 498,549 658,196 674,382 Debt Service 14,053,244 28,713,981 19,170,582 13,496,700 13,496,700 13,780,399 14,244,440 Governmental Capital Projects 16,636,120 14,250 ,404 21,665 ,402 18,864,211 48,271,738 39,048,791 34,884,165 Enterprise Funds 55,843,251 40,223288 50,471,073 45,981,637 46,667,343 45,669,826 47,144,486 City Manager 658,491 679,691 662,800 814,020 814,020 688,566 706,665 Housing Authority 7,304,019 7,818,871 7,644,701 7,922,279 8,024,635 7,343,842 7,499,604 Public Works 43,713,627 27,460,315 31,916,361 26,654,302 26,687,296 26,496,470 26,768,110 Transportation Services 3,816,438 3,933,635 9,925,955 10,247,321 10,797,677 10,782,568 11,804,659 Airport 350,676 330,776 321,256 343,715 343,715 358,380 365,449 Enterprise Capital Projects 15,942,895 10,778,277 39,151,506 29,518,890 43,984,554 11,479,800 5,493,900 Total Budgetary Expenditures $ 172,997,923 $ 166,329,277 $ 187,212,505 $ 169,012,660 $ 215,008,945 $ 174,526,727 $ 167,384,901 Oil City of Iowa City All Funds Expenditures by State Program by Department MM 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2014 Revised 2015 Budget 2016 Projected Non - Budgetary Funds Expenditures Internal service $ 16,040,625 $ 14,751,833 $ 15,829,967 $ 16,768,493 $ 16,948,625 $ 18,542,229 $ 17,998,924 Finance 10,635,463 9,953,979 10,680,699 11,849,059 12,029,191 11,898,594 11,811,887 Public Works 5,405,162 4,797,854 5,149,268 4,919,434 4,919,434 6,643,635 6,187,036 Agency 178,383 166,223 125,456 Library 97,086 107,382 - - - - - Park and Rec Adminstration 81,297 58,841 125,456 Total Non - Budgetary Expenditures $ 16,219,008 $ 14,918,056 $ 15,955,423 $ 16,768,493 $ 16,948,625 $ 18,542,229 $ 17,998,924 Total Expenditures -All Funds $ 189,216,931 $ 181,247,333 $ 203,167,928 $ 185,781,153 $ 231,957,570 $ 193,068,956 $ 185,383,825 MM City of Iowa City Revised Budgeted Transfer Schedule Fiscal Year 2014 ILU Transfers In Special TIF Special Capital Debt Service Debt General Revenue Revenue Projects Fund Enterprise Reserves Total General Fund $ 1,720,980 $ 118,128 $ 25,847,978 $ 140,000 $ 2,941,633 $30,768,719 Special Revenue Funds: Empl Benefits Levy 8,768,255 405,477 9,173,732 Road Use Tax 73,078 225,169 597,927 896,174 Transfers from TIF Districts 105,338 236,777 75,335 417,450 Enterprise Funds: From Parking Operations 1,357,221 840,350 2,197,571 From Transit Operations 374,000 55,324 429,324 From Wastewater Operations 10,704,015 4,570,067 15,274,082 From Water Operations 1,398,872 344,325 2,010,316 3,753,513 From Landfill Operations 1,498,830 796,098 2,294,928 From Airport Operations 36,793 190,819 227,612 From Storm Water Operations 59,000 59,000 From Broadband 55,000 180,000 25,000 260,000 From IC Housing Authority 43,989 43,989 Capital Project Funds: From FY13 GO Bonds 500,000 500,000 From FY14 GO Bonds 8,917,771 8,917,771 Total Transfers In: $ 11,266,640 $ 748,774 $ $ 51,209,184 $ 559,660 $ 4,008,874 $ 7,420,733 $75,213,865 Transfers Out: Special TIF Special Capital Debt Service Debt General Revenue Revenue Projects Fund Enterprise Reserves Total General Fund $ 1,720,980 $ 8,841,333 $ 105,338 $ 500,000 $ 98,989 $ 11,266,640 Road Use Tax Fund 405,477 405,477 Other Special Revenue Funds 118,128 225,169 343,297 Debt Service Fund 140,000 75,335 344,325 559,660 Enterprise Funds 2,941,633 1,067,241 4,008,874 Debt Service Reserves 7,420,733 7,420,733 Capital Project Funding 25,847,978 597,927 236,777 8,917,771 15,608,731 51,209,184 Total Transfers Out: $ 30,768,719 $ 10,069,906 $ 417,450 $ 9,417,771 $ $ 24,540,019 $ $ 75,213,865 ILU City of Iowa City Revised Budgeted Transfer Schedule Fiscal Year 2015 71 General Special Revenue TIF Special Capital Revenue Projects Transfers In Debt Service Equipment Fund Reserve Enterprise Debt Reserves Total General Fund $ 62,422 $ 121,672 $ 522,665 $ 140,000 $ 3636,945 $ 99,737 $ 3883,704 Special Revenue Funds_ 390,883 390,883 Empl Benefits Levy 8547,359 390,883 8938,242 Road Use Tax 73,290 231,924 665,000 333,225 970,214 Transfers from TIE Districts 3636,945 652,624 860,601 652,624 Enterprise Funds_ 7 ,412,227 7,412,227 Fmm Parking Operations 522,665 665,000 500,000 790,000 843,550 1,343,55D Fmm Transit Operations $ 3,883,704 $ 9,908,456 54,000 $ 56,388 $ 15,724,190 $ 110,388 Fmm Wastewater Operations 3900,000 4,559,962 8,459,962 Fmm Water Operations 1914,400 333,225 2,008,715 4,256,340 Fmm Landfill Operations 650,000 747,087 1,397,D87 Fmm Airport Operations 32,126 32,126 Fmm Storm WaterOperations - From Broadband 55,000 25,000 80,000 Fmm IC Housing Authority 44,737 44,737 Internal Service Funds_ From Equipment Reserve 790.000 790,000 Total Transfers In: $ 8,782,808 $ 744,479 $ $ 8,996,065 $ 1,125,849 $ $ 3,897,546 $ 77112,227 $ 10,958,974 71 General Special Revenue T1F Special Revenue Capital Projects Transfers Out: Debt Service Equipment Fund Reserve Debt Enterprise Reserves Total General Fund $ 62,422 $ 8620,649 $ 99,737 $ 8,782,808 Road Use Tax Fund 390,883 390,883 Other Specol Revenue Funds 121,672 231924 353,596 Debt Service Fund 140,000 652,624 333,225 1125,849 Enterprise Funds 3636,945 860,601 3897,546 Debt Service Reserves 7 ,412,227 7,412,227 Capital Perlect Funding 522,665 665,000 790,000 7818,400 8996,065 Total Transfers Out: $ 3,883,704 $ 9,908,456 $ 652,624 $ $ $ 790,000 $ 15,724,190 $ $ 30,958,974 71 General Fund Special Revenue Funds: Empl Benefits Levy Road Use Tax Transfers from TIF Districts Enterprise Funds: From Parking Operations From Transit Operations From Wastewater Operations From Water Operations From Landfill Operations From Airport Operations From Storm Water Operations From Broadband From IC Housing Authority Internal Service Funds: From Equipment Reserve Total Transfers In: $ 8,956,115 $ 759,369 $ $ 6,841,665 $ 1,124,037 $ 3,879,502 $ 8,223,485 $ 29,784,173 City of Iowa City Revised Budgeted Transfer Schedule Fiscal Year 2016 Transfers In Special TIF Special Capital Debt Service Debt General Revenue Revenue Projects Fund Enterprise Reserves Total $ 62,422 $ 124,105 $ 522,665 $ 140,000 $ 3,036,945 $ 3,886,137 8,718,306 396,701 9,117,007 74,755 236,563 615,000 TIF Special 926,318 Debt 365,000 666,912 1,031,912 Revenue 670,000 Projects Fund 1,724,734 2,394,734 Total 200,000 29,651 229,651 2,500,000 $ 100,632 4,488,036 6,988,036 Road Use Tax Fund 1,469,000 317,125 2,010,715 3,796,840 754,557 754,557 124,105 236,563 33,349 33,349 500,000 Debt Service Fund 500,000 55,000 666,912 25,000 80,000 45,632 Enterprise Funds 3,036,945 45,632 I'M Transfers Out: Special TIF Special Capital Debt Service Debt General Revenue Revenue Projects Fund Enterprise Reserves Total General Fund $ 62,422 $ 8,793,061 $ 100,632 $ 8,956,115 Road Use Tax Fund 396,701 396,701 Other Special Revenue Funds 124,105 236,563 360,668 Debt Service Fund 140,000 666,912 317,125 1,124,037 Enterprise Funds 3,036,945 842,557 3,879,502 Debt Service Reserves 8,223,485 8,223,485 Capital Project Funding 522,665 615,000 365,000 5,339,000 6,841,665 Total Transfers Out: $ 3,886,137 $ 10,043,325 $ 1,031,912 $ $ $ 14,822,799 $ $ 29,784,173 I'M City of Iowa City Personnel Full -Time Equivalents Last Five Years Changein FTEs 2011 2012 2013 2014 2015 FY2014- Adopted Adopted Adopted Adopted Proposed 2015 Budgetary Funds General Fund City Council 7.00 7.00 7.00 7.00 7.00 - City Clerk 4.00 4.00 4.00 4.00 4.00 - City Attorney 5.60 5.60 5.60 5.60 5.60 - City Manager: City Manager 3.00 3.00 3.00 3.00 3.00 - Communications Office 3.50 4.00 2.00 3.00 3.00 - Human Resources 4.00 4.00 4.00 3.00 3.00 - Human Rights 2.50 2.50 2.00 2.00 2.00 - Finance: Finance Adminstration 2.86 2.65 2.65 3.65 3.15 (0.50) Accounting 7.00 8.00 8.00 8.00 7.00 (1.00) Purchasing 4.00 4.00 3.94 3.44 3.44 - Revenue 7.88 7.88 7.88 7.88 7.88 - Tort Liability 1.00 1.00 1.00 1.00 1.00 Disaster Assistance 0.40 0.40 0.40 0.38 - (0.38) Police: Police Administration 5.00 5.00 5.00 5.00 5.00 - Police Administrative Services 18.00 18.00 18.00 20.00 20.00 - Police Field Operations 81.00 80.00 80.00 80.00 80.00 - Fire: Fire Administration 4.00 3.00 4.00 4.00 4.00 - Fire Emergency Operations 59.00 59.00 59.00 59.00 59.00 - Fire Prevention 2.00 2.00 1.00 1.00 1.00 - Fire Training 1.00 1.00 1.00 1.00 1.00 - Housing & Inspection Services: Housing and Inspection Admin 2.00 2.00 2.00 2.00 2.00 - Building Inspection 7.80 7.80 7.80 6.30 6.30 - Housing Inspections 5.75 5.75 5.75 5.25 5.25 - Parks and Recreation: Park and Rec Admin 2.00 2.00 2.00 2.00 2.00 - Government Buildings 4.96 4.83 4.83 4.83 4.83 - Recreation 15.42 15.42 15.42 15.42 15.42 - Park Maintenance Administration 2.00 2.00 2.00 2.00 2.00 - Park Maintenance Operations 11.00 11.00 11.00 11.00 11.00 - Forestry 3.00 3.00 3.00 3.00 3.00 - CBD Maintenance Operations 3.00 3.00 3.00 3.00 3.00 - Cemetery Operations 3.00 3.00 3.00 3.00 3.00 - Library: General Library 42.39 42.89 42.88 42.38 42.38 - Library Board Controlled Funds 0.75 0.75 0.75 0.75 0.75 - Library Foundation Office 0.00 0.00 0.00 2.00 2.00 - Senior Center Administrations 6.31 6.50 6.50 6.50 6.50 - Planning & Community Development: Planning & Comm Dvlp Admin 2.55 2.55 2.55 2.55 2.55 - Community Development 1.05 0.85 1.20 1.75 1.75 - Economic Development 1.00 1.00 1.00 1.00 1.00 - Urban Planning 3.50 3.50 2.50 2.50 2.50 - Neighborhood Services 1.00 1.00 1.00 1.00 1.00 - Human Services 0.00 0.00 0.15 0.15 0.15 - Public Works: Public Works Administration 2.00 2.00 2.00 2.00 2.00 - Engineering Services 12.10 12.10 12.10 12.10 12.10 - Transportation Services: 73 City of Iowa City Personnel Full -Time Equivalents Last Five Years Mass Transit Sub -Total General Fund Special Revenue Funds Community Development Block Grant HOME Program Road Use Tax: Traffic Engineering Streets System Maintenance Other Shared Revenues UniverCity Neighbporhood Partnership Metro Planning Org of Johnson County Employee Benefits Sub -Total Special Revenue Funds Capital Projects Fund ERP Software- Finances and HR/Payroll Fire Station #4 Iowa City Gateway Project (Dubuque St) 420th Street Industrial Park West Side Levee Project S Wastewater Plant Expansion Sub -Total Capital Projects Fund Enterprise Funds Change in FTEs 2011 2012 2013 2014 2015 FY2014- Adopted Adopted Adopted Adopted Proposed 2015 56.25 56.25 0.00 0.00 0.00 411.57 411.22 351.90 354.43 352.55 (1.88) 2.88 2.88 2.63 2.48 2.48 0.95 0.95 0.70 0.50 0.50 4.15 4.15 4.15 4.15 4.15 - 25.50 25.50 25.50 25.50 25.50 - 1.60 1.60 1.60 1.62 - (1.62) 0.00 0.20 0.20 - - - 6.60 6.60 5.60 5.60 5.60 - 0.26 0.55 0.55 0.55 0.55 - 41.94 42.43 40.93 40.40 38.78 (1.62) 1.00 1.00 1.00 1.00 0.00 (1.00) 1.00 1.00 0.00 0.00 0.00 - 0.00 1.00 1.00 1.00 1.00 - 1.00 1.00 0.00 0.00 0.00 - 0.00 0.00 1.00 1.00 1.00 - 0.00 1.00 3.00 3.00 3.00 - 3.00 5.00 6.00 6.00 5.00 (1.00) Parking 32.75 32.75 29.25 26.25 26.25 - Mass Transit 0.00 0.00 51.75 51.25 51.25 - Wastewater 25.60 25.40 25.40 24.40 24.65 0.25 Water 32.75 32.75 32.75 31.75 32.00 0.25 Refuse Collection 20.35 20.35 20.35 19.35 19.35 - Landfill 15.50 17.50 17.50 16.50 16.50 - Airport Operations 1.75 1.75 1.00 1.00 1.00 - Storm Water 1.90 2.10 2.10 2.10 2.60 0.50 Broadband Telecommunications 6.69 6.63 6.63 6.63 5.63 (1.00) Housing Authority 13.25 13.25 13.18 12.19 10.19 (2.00) Sub -Total Enterprise Funds 150.54 152.47 199.90 191.41 189.42 (2.00) Total Budgetary Funds 607.05 611.13 598.73 592.25 585.75 (6.50) Non- Budaetary Funds Internal Service Funds Equipment Replacement Risk Management Information Technology Services Central Services Sub -Total Internal Service Funds Custodial Funds Library Foundation Office Sub -Total Custodial Funds Total Non - Budgetary Funds Total Full -Time Equivalents 11.26 11.26 10.75 10.75 10.75 - 2.01 1.80 1.80 1.80 1.80 - 11.30 11.80 10.86 9.86 9.86 - 0.75 0.75 0.76 0.50 0.50 - 25.32 25.61 24.17 22.91 22.91 - 1.00 1.00 1.00 0.00 0.00 - 1.00 1.00 1.00 0.00 0.00 - 26.32 26.61 25.17 22.91 22.91 633.37 637.74 623.90 615.16 608.66 (6.50) 74 GENERAL FUND SUMMARY F Y 2 0 1 5 Fund Summary Assigned, Committed & Restricted Cash Balance Revenues Expenditures Fund Balance leiAki1 :1ZU0 to] kiIC The General Fund is the City's main operating fund and includes activities in the following areas: Public Safety, Public Works, Health and Social Services, Cultural and Recreational Activities, Community and Economic Development and General Government Administration. We present a balanced budget for General Fund in FY2015, with revenue and expenditures projected at $55.7 and $56 million, respectively. The UniverCity program is expanded in compliance with the City Council Priority on Neighborhood Stabilization. Additional financing of the UniverCity program will come from general obligation bonds and should provide for the purchase of ten homes projected to be a part of the program in FY2015. A. General Fund Revenue Revenues & Other Financing Sources 2013 2014 2015 2016 Actual Revised Budget Projected Taxes Levied On Property Taxes $ 27,937,740 $ 28,586,774 $ 29,485,293 $ 28,928,923 Delinquent Property Taxes 1,897 - OtherCityTaxes 10,536,839 4,393,378 2,231,144 2,275,767 Licenses And Permits 1,777,267 1,345,822 1,574,249 1,544,710 Use Of Money And Property 619,227 615,842 753,220 751,797 Intergovernmental 2,661,403 2,719,651 3,369,365 3,926,602 Charges For Fees And Services 1,469,628 1,362,974 1,268,550 1,335,473 Miscellaneous 4,484,836 4,714,897 4,666,881 4,675,463 Other Financial Sources 1,451,159 4,733,450 4,635,094 4,630,094 Sub -total Revenues& Other Financing 50,939,996 48,472,788 47,983,796 48,068,829 Sources (excluding Transfers In): Transfers In 9,339,373 11,266,640 8,782,808 8,956,115 Total Revenues, Other Financing $ 60,279,369 $ 59,739,428 $ 56,766,604 $ 57,024,944 Sources, & Transfers In ra 1. Property Taxes - Property tax revenue of $29.5 million is the primary funding source for General Fund operations, providing approximately 61.4% of total revenue, excluding transfers in, in FY2015. This does not include a transfer -in of the Employee Benefits Levy from the Employee Benefits Special Revenue Fund. There are a number of factors which determine the City's tax levy each year: property valuations by class, the state's annual Assessment Limitation Order (rollback), TIF district valuations and rebates, statutory limits on individual tax levies, the City's own Financial and Fiscal Policies, restrictions from external entities on other financing sources, and funding requirements for projected expenditures. 100% Assessment - Property valuations are set by the City and County Assessor. State law requires that all real property be reassessed every two years, specifically in odd - numbered years. Since 2003, valuations within the Iowa City corporate limits have increased an average of 6.7% in revaluation years and 2.3% in non - revaluation years. Valuations reported by the Johnson County Auditor's office for January 1, 2013 served as the basis for determining property tax revenue in FY2015. Their report indicates a 4.8% increase in total assessed value in the last year, from $4.67 billion to $4.83 billion. Assessment Limitation Order / Rollback - The State of Iowa has a statutory growth limitation of three percent (3 %) annually on taxable residential property valuations. Each year, the Department of Revenue's Assessment Limitation Order sets a 'rollback' value by na Revenues & Other Financing Sources: (excluding Transfers In) Other Financinal Sources 10% M isc 10% Charges For Fees & Services 3% Property Taxes Use of Money & 61% Property 1% Licenses & Permits 39'0 Other CithTaxes 5% 1. Property Taxes - Property tax revenue of $29.5 million is the primary funding source for General Fund operations, providing approximately 61.4% of total revenue, excluding transfers in, in FY2015. This does not include a transfer -in of the Employee Benefits Levy from the Employee Benefits Special Revenue Fund. There are a number of factors which determine the City's tax levy each year: property valuations by class, the state's annual Assessment Limitation Order (rollback), TIF district valuations and rebates, statutory limits on individual tax levies, the City's own Financial and Fiscal Policies, restrictions from external entities on other financing sources, and funding requirements for projected expenditures. 100% Assessment - Property valuations are set by the City and County Assessor. State law requires that all real property be reassessed every two years, specifically in odd - numbered years. Since 2003, valuations within the Iowa City corporate limits have increased an average of 6.7% in revaluation years and 2.3% in non - revaluation years. Valuations reported by the Johnson County Auditor's office for January 1, 2013 served as the basis for determining property tax revenue in FY2015. Their report indicates a 4.8% increase in total assessed value in the last year, from $4.67 billion to $4.83 billion. Assessment Limitation Order / Rollback - The State of Iowa has a statutory growth limitation of three percent (3 %) annually on taxable residential property valuations. Each year, the Department of Revenue's Assessment Limitation Order sets a 'rollback' value by na class which, when applied, determines taxable valuations. The growth restriction is applied to the residential valuations, limiting the growth percentage in taxable value to agricultural valuations. In other words, the percentage change in taxable valuations for urban residential property each year is limited to either three percent (3 %) or the growth in agricultural property, whichever is lower. Growth restrictions and rollbacks for current and future years were changed with state legislation in 2013 with Iowa Senate File 295; the resulting reduction in City revenue will be monitored and starts its affect with FY2015 taxable valuation. The growth limitation of three percent (3 %) starting in FY2015 was a decrease from four percent (4 %) annually on taxable residential and agricultural property valuations. In FY2015 the commercial, industrial, and railroad property classes will have a rollback of ninety -five percent (95 1/6) and the commercial and industrial property rollback will be back-filled by the State. The following graph illustrates the impact of the rollback on taxable valuations. In FY2006 the residential rollback exempted $1.16 billion of Iowa City's residential assessed valuation. In FY2014 the residential rollback will exempt $1.59 billion of residential assessed valuations. The rollback for FY2015 is 54.4002 %, compared to 52.8166% for last year. Also, in FY2015 the commercial, industrial, and railroad rollback will exempt additional amounts of commercial, industrial, and railroad assessed valuations. The rollback for FY2015 is 95 %, compared to 100% for last year. $4.00 $3.50 $3.00 r e $2.50 'm $2.00 $1.50 $1.00 $0.50 100% Assessed vs. Taxable Residential Valuations FY05 FY06 FY07 FYOS FY09 FY10 FY11 FY12 FY13 FY14 100% Residential Valuations --w-Taxable Residential Valuations Taxable Valuation - Iowa City's aggregate taxable valuation for FY2014 has increased 1.66% for the debt service levy and 2.55% for operating levies over FY2013. r*1 2. Other City Taxes - This category, estimated at $2.2 million in FY2015, includes Hotel Motel Taxes of $850,000, $452,000 in gas and electric excise taxes, and $895,000 in utility franchise taxes. a) Hotel Motel Tax: This revenue source is a state - administered tax. Estimated at $850,000 in FY2015, the seven percent (7 %) tax on gross hotel /motel room rental receipts is distributed as follows: Convention & Visitor's Bureau 25.00% Police Patrol 47.50% Parks & Recreational Facilities 27.50% Total Hotel Motel 7% Tax 100.00% b) Utility Replacement Excise Tax: The Gas and Electric Excise tax is collected on the generation, distribution, and delivery of electricity and natural gas. This tax replaced the taxation on utility property in 1999. Cities are required to calculate property tax revenues with and without property valuations. The calculated difference is required to establish the General Property Tax Equivalents, the basis of the Iowa Department of Revenue distribution formula. c) Utility Franchise Taxes on utility customers: Senate File 478 was enacted by the Iowa state legislature during its 2009 session, establishing cities' right to impose a franchise tax on gas and electric utilities. On February 16, 2010, the Iowa City Council passed and approved an ordinance establishing a one percent (1 %) tax to be expended for the following purposes: 1) Inspecting, supervising and otherwise regulating the MidAmerican Energy Company's gas and electric franchises. 2) Public safety, including the equipping of fire, police and emergency services. 3) Public infrastructure to support commercial and industrial economic development. Of the $895,000 estimate for FY2015, approximately $602,000 will remain in the City's General Fund for maintenance of the right -of -way and operational costs associated with Fire Station #4. The remaining $293,000 is for recurring Capital Improvement Projects (CIP) in the right of way. 3. Licenses & Permits - This category consists of revenue received for building and rental housing permits /inspections, plumbing license and taxi license fees; beer, liquor and cigarette permit/license fees (state regulated), sign permits, burial permits, animal licensing and some miscellaneous fees. FY2015 revenue for Licenses and Permits is estimated at $1.6 million. 4. Use of Money & Property - This revenue source consists of interest income and rents are budgeted at $753,000 for FY2015. em 5. Intergovernmental - revenue is estimated at $3.4 million in FY2015. This revenue category includes state and federal grants, 28 -E agreements, and contracts with local governmental entities. The majority of intergovernmental revenue is the result of 28E agreements with local entities for services provided to area residents, as shown in the following schedule. The largest of these agreements is for fire protection services to the University of Iowa, estimated at $1.8 million in FY2015, with $1.5 million receipted into the General Fund. The remainder is deposited into the Employee Benefits Fund as reimbursement for a percentage of Fire employee benefits. 6. Charges for Services - are estimated at $1.3 million in FY2015. Divisions with fee -based services include: Parks and Recreation, Police (special events, contracted services), Fire (inspections), Housing & Inspection Services, Animal Care, and Cemetery services. 7. Miscellaneous Revenue - Miscellaneous revenue is estimated to receive $4.7 million in FY2015. This category includes a variety of revenue sources, including parking fines ($500,000), magistrate court fines and surcharges related to code enforcement ($455,000) and library fines ($182,000). Also included within this category is an administrative chargeback of $2.7 million to the City's proprietary funds for services rendered by administrative divisions. 131 FY2013 FY2014 FY2015 FY2016 Intergovernmental Funding Actual Amended Budget Projected Local Governmental: 28E Agreements Coralville, Johnson County & Other Governments - Animal Services $ 71,382 $ 195,583 $ 218,286 $ 218,286 IC Comm. Schools - Mercer Pool 99,404 98,163 104,440 104,440 County, Univ Heights, Hills - Library 413,750 424,363 420,750 420,750 Johnson County - Senior Center 70,000 59,215 70,000 70,000 Other Local Governmental 346 707 346 346 Local Governmental Revenue: 654,882 778,031 813,822 813,822 State Revenue: Public Safety Grants 178,284 124,471 131,315 131,315 University of Iowa - Fire Protection 1,469,557 1,479,926 1,524,187 1,524,187 University of Iowa - Library Services 35,000 35,000 - - Operating Grants 76,694 61,033 81,500 81,500 Property Tax Credits 57,528 24,888 599,739 1,156,976 UniverCity Funding - - 100,000 100,000 State Disaster Assistance 122,522 24,557 - - Total State Revenue: 1,939,585 1,749,875 2,436,741 2,993,978 Federal Revenue: Public Safety Grants 23,508 - 118,802 118,802 FEMA Assistance / Reimbursements 43,428 191,745 - - Total Federal Revenue: 66,936 191,745 118,802 118,802 Total - Intergovernmental Funding: $2,661,403 $2,719,651 $3,369,365 $3,926,602 6. Charges for Services - are estimated at $1.3 million in FY2015. Divisions with fee -based services include: Parks and Recreation, Police (special events, contracted services), Fire (inspections), Housing & Inspection Services, Animal Care, and Cemetery services. 7. Miscellaneous Revenue - Miscellaneous revenue is estimated to receive $4.7 million in FY2015. This category includes a variety of revenue sources, including parking fines ($500,000), magistrate court fines and surcharges related to code enforcement ($455,000) and library fines ($182,000). Also included within this category is an administrative chargeback of $2.7 million to the City's proprietary funds for services rendered by administrative divisions. 131 8. Other Financing Sources - includes an approximate $4.5 million that is from homes in the UniverCity program, which consists of the proceeds from the sale of assets ($2 million), loan proceeds from financial institutions ($2 million), and bond proceeds for rehabilitation costs ($500,000). The category is budgeted at $4.6 million in FY2015. 9. Transfers In - includes an approximate $8.5 million transfer -in of the Employee Benefits Levy from the Employee Benefits Special Revenue Fund. This category also includes allocation of funds to equipment replacement reserves, and operating support from other funds for specific staff positions. The category is budgeted at $8.8 million in FY2015. B. GENERAL FUND EXPENDITURES Expenditures & 2013 2014 2015 2016 Transfers Out Actual Revised Budget Projected Personnel $ 33,072,265 $ 35,471,910 $ 36,176,164 $ 37,227,666 Services 7,440,002 8,745,699 8,561,545 8,852,674 Supplies 1,237,818 1,563,406 1,395,290 1,406,778 Capital Outlay 2,317,187 4,416,602 3,853,603 3,715,698 Debt Service - 2,300,000 2,000,000 2,000,000 Contingency 338,000 296,946 387,000 395,000 Sub -total Expenditures: 44,405,272 52,794,563 52,373,602 53,597,816 Transfers Out 17,559,619 30,768,719 3,883,704 3,886,137 Total Expenditures & $ 61,964,891 $ 83,563,282 $ 56,257,306 $ 57,483,953 Transfers Out Expenditures (excluding Transfers Out) rra 1. Personnel - Personnel costs account for approximately 69.1% of budgeted expenditures (excluding transfers out) within the General Fund in FY2015. Employee benefit costs are discussed in greater detail in this document's transmittal letter. 2. Services - Expenditures for services are budgeted at $8.6 million in FY2015. Initial projections were based on FY2013 actual expenditures and projected at two percent (2 %) annually. This is in line with the Consumer Price Index for All Urban Consumers (CPI -U). A number of operating costs within the services category have more specific inflationary guidelines and methods of projection. This includes funding for liability, fire & casualty insurance premiums; professional and consultant services; internal service fund charges (Equipment, Information Technology Services, Risk Management, and Central Services); training & education; building and equipment repair and maintenance services; vehicle and equipment rentals. These costs are adjusted individually by year, based on specific operating plans and projects, claims /loss history, trend analysis, and operations- specific needs, by year. The Services category also includes funding for Community and Economic Development initiatives such as Aid to Human Service Agencies, Community Event Funding, support to the Iowa City Coralville Convention & Visitors Bureau, and Community and Economic Development Assistance, as follows: $250,000 Aid to Human Service Agencies $106,200 Community Event / Program Funding $208,581 ICCVB — Community / Economic Development Assistance $100,000 Economic Development Assistance 3. Supplies - Supplies consist primarily of commodities that are consumed or depleted, such as office and cleaning supplies, vehicle fuel and materials for repair and maintenance of buildings, streets, and equipment. Expenditures for supplies are budgeted at $1.4 million in FY2015. Individual items under $5,000 which may have been categorized as capital outlay in prior years are now budgeted within the supplies category for FY2012 and beyond. This adjustment is in line with the capitalization threshold utilized in the comprehensive annual financial report. 4. Capital Outlay - General Fund capital outlay is budgeted at $3.9 million in FY2015 and includes police vehicle replacements, library materials, operating equipment, and building maintenance and improvements of $5,000 or greater. 5. Debt Service —This category is budgeted at $2 million in FY2015. This consists from loan repayments to financial institutions that are from the homes sold in the UniverCity program 1.191 6. Contingency - A General Fund contingency amount is established each fiscal year for those unforeseen expenditures that arise following formal adoption of the annual budget. This amount is available for appropriation by formal amendment, subject to recommendation from the Finance Director and City Manager, and approval by City Council. Contingency is budgeted at % of one percent (1%) of General Fund expenditures (excluding transfers) - approximately $387,000 in FY2015. 7. Transfers Out — This category is budgeted at $3.9 million in FY2015. The majority of transfers out is the result of transit property taxes of $3 million that is transferring into the Transit Fund. C. FUND BALANCE It is part of the City's Financial Reserves policy that General Fund's unassigned fund balance not fall below fifteen percent (15 %) of expenditures, with a ceiling of twenty -five percent (25 %). During the FY2010 budget process, City Council further revised this policy, stating that fund balance in excess of twenty -five percent (25 %) of expenditures could be considered for property tax relief. In FY2013, $1.9 million of the unassigned balance was used to repay the Landfill Fund for construction of Fire Station #2 ($946,000), Fire Station #4 ($822,000), Terry Trueblood Rec Area ($111,000), and Senior Center Building Envelope ($15,000). In FY2014, $1.7 million of the unassigned balance was used to transfer into the City's Emergency fund. General Fund's unassigned fund balance is relied upon to provide cash flow during the first quarter of the fiscal year as the majority of property taxes are not received until Octo- ber /November. The following chart demonstrates how expenditures have exceeded receipts in the first three months over the past ten years. 3 Months @ Sept. 30 Receipts Expenditures Shortfall FY2014 $ 11,705,632 $ 15,145,130 $ (3,439,498) FY2013 9,727,204 16,725,202 (6,997,998) FY2012 12,090,490 15,441,933 (3,351,443) FY2011 8,976,380 13,778,695 (4,802,315) FY2010 8,934,768 13,186, 810 (4,252,042) FY2009 6,496,526 13,877,093 (7,380,567) FY2008 7,041,379 12,484,773 (5,443,394) FY2007 7,881,225 13,014,632 (5,133,407) FY2006 6,315,525 12,105,987 (5,790,462) FY2005 6,040,943 10,889,278 (4,848,334) RE City of Iowa City General Fund (1000 - 1004) Fund Summary Expenditures by Department City Council 2011 2012 2013 2014 2014 $ 116,138 2015 2016 541,679 Actual Actual Actual Budget Revised 586,046 Budget Projected Cash Balance, July 1 $29,002,340 38,069,998 $46,294,999 $ 21,673,922 $ 44,519,001 $ 20,695,147 $ 21,204,445 Revenues: 1,684,393 1,712,605 1,755,623 1,770,354 Finance 4,041,083 4,050,405 3,568,749 Taxes Levied On Property Taxes $26,169,027 $26,782,560 $27,937,740 $ 28,586,774 $ 28,586,774 $ 29,485,293 $ 28,928,923 Delinquent Property Taxes 4,215 661 1,897 - - 7,093,507 - - Other City Taxes 10,224,378 10,619,112 10,536,839 4,656,733 4,393,378 1,605,500 2,231,144 2,275,767 Licenses And Permits 1,408,810 1,309,888 1,777,267 1,345,072 1,345,822 7,818,956 1,574,249 1,544,710 Use Of Money And Property 1,174,459 1,456,551 619,227 547,642 615,842 6,038,379 753,220 751,797 Intergovernmental 3,484,579 5,549,428 2,661,403 2,503,349 2,719,651 884,297 3,369,365 3,926,602 Charges For Fees And Services 2,300,258 2,442,843 1,469,628 1,362,974 1,362,974 Public Works 1,268,550 1,335,473 Miscellaneous 4,572,602 4,371,667 4,484,836 4,678,524 4,714,897 6,288,884 4,666,881 4,675,463 Other Financial Sources 599,157 1,381,751 1,451,159 4,133,450 4,733,450 49,970,857 4,635,094 4,630,094 Sub -Total Revenues 49,937,485 53,914,461 50,939,996 47,814,518 48,472,788 47,983,796 48,068,829 Transfers In: Capital Project Fund 2,358,554 5,364,893 8,269,562 2,724,000 25,847,978 522,665 Operating Tmnsfers In 9,859,523 12,380,414 9,339,373 9,610,582 11,266,640 140,000 8,782,808 8,956,115 Sub -Total Tmnsfers In 9,859,523 12,380,414 9,339,373 9,610,582 11,266,640 - 8,782,808 8,956,115 Total Revenues & Tmnsfers In $ 59,797,008 $ 66,294,875 $ 60,279,369 $ 57,425,100 $ 59,739,428 $ 56,766,604 $ 57,024,944 Expenditures by Department City Council $ 133,840 $ 133,922 $ 103,002 $ 122,207 $ 134,870 $ 116,138 $ 119,005 City Clerk 541,679 533,569 489,167 540,549 540,549 507,040 586,046 City Attorney 601,424 654,080 654,800 690,133 690,133 713,474 724,191 City Manager 1,403,535 1,509,148 1,468,756 1,684,393 1,712,605 1,755,623 1,770,354 Finance 4,041,083 4,050,405 3,568,749 3,964,053 3,895,859 3,964,604 4,055,006 Police 10,564,227 11,388,735 11,443,807 12,246,285 12,692,064 12,819,029 13,163,585 Fire 6,243,478 7,001,473 7,093,507 7,636,665 7,668,941 7,768,638 7,919,246 Housing and Inspection Service 1,748,413 1,577,128 1,478,701 1,605,500 1,605,500 1,542,613 1,586,589 Parks and Recreation 6,919,628 7,345,484 7,168,745 7,739,181 7,818,956 8,068,508 8,286,737 Library 5,567,592 5,758,770 5,692,845 6,101,961 6,111,961 6,038,379 6,210,821 Senior Center 800,638 828,740 840,519 902,625 920,694 898,159 884,297 Planning& Community Development 1,180,404 1,468,335 3,246,579 6,933,498 7,687,558 6,882A81 6,937,911 Public Works 1,124,033 1,200,824 1,156,093 1,314,873 1,314,873 1,298,916 1,354,028 Transportation Services 6,288,884 6,520,244 Sub -Total Expenditures 47,158,858 49,970,857 44,405,272 51,481,923 52,794,563 52,373,602 53,597,816 Transfers Out: Capital Project Fund 2,358,554 5,364,893 8,269,562 2,724,000 25,847,978 522,665 522,665 GO Bond Abatement 108,862 117,059 266,650 140,000 140,000 140,000 140,000 Improvement Res Fund - 1,618,372 - - - - - General Levy 293,960 270,912 209,729 190,470 190,470 190,087 192,520 Emergency Fund 4,997 - - - 1,656,058 - - Tmnsfers Out - Transit Fund - - 4,027,141 2,869,291 2,869,291 2,968,530 2,968,530 Misc Transfers Out 773,371 195,819 2,832,102 64,922 64,922 62,422 62,422 IntrFund Loan 108,554 798,767 1,954,435 Sub -Total Transfers Out 3,648,298 8,365,822 17,559,619 5,988,683 30,768,719 3,883,704 3,886,137 Total Expenditures & Transfers Out $ 50,807,156 $ 58,336,679 $ 61,964,891 $ 57,470,606 $ 83,563,282 $ 56,257,306 $ 57,483,953 Cash Balance, June 30 $37,992,192 $46,028,193 $44,609,478 $ 21,628,416 $ 20,695,147 $ 21,204,445 $ 20,745,435 Adjustments to Cash / Non -Cash Asset/Liab 77,806 266,806 (90,477) Adjusted Cash Balance, June 30 38,069,998 46,294,999 44,519,001 21,628,416 20,695,147 21,204,445 20,745,435 Restricted /Committed /Assigned 19,561,946 29,190,545 27,371,720 5,004,285 5,674,734 5,663,496 5,747,351 Unassigned Balance $ 18,508,051 $ 17,104,454 $ 17,147,281 $ 16,624,131 $ 15,020,413 $ 15,540,949 $ 14,998,084 of Expenditures 36% 29% 28% 29% 18% 28% 26% 1..b7 City of Iowa City General Fund Assigned, Committed & Restricted Cash Balance 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projected Unassigned: $ 18,508,051 $ 17,104,454 $ 17,147,281 $ 16,624,131 $ 15,020,413 $ 15,540,949 $ 14,998,084 Assigned: (Available for current and I or fuWre operations) Library Special Revenue Funds $ 301,648 $ 276,279 $ 270,593 $ 256,791 $ 226,313 $ 235A68 $ 235,468 Library Escrow 278,173 298,942 374,047 300,546 373,679 391,179 391,179 Senior Center Gift Funds 33,198 34,014 33,604 24,754 32,175 17,197 18,317 New Horizons Band 4,773 5,478 7,902 4,513 6,988 6,348 5,372 Emergency Funds - - - - 1,656,058 1,656,058 1,656,058 Library Foundation Development - - (8,220) - - - - Fire Dept. Donations 500 25 - - - - - Honor Guard Donation 1,054 1,054 3,529 1,054 - - - Police Department Donations 1,448 1,448 1,106 1,448 - - - Cemetery Flags & Flagpoles Program 1,212 1,212 1,212 1,212 $ 622,008 $ 618A53 $ 683,773 $ 590,319 $ 2,295,213 $ 2,306,250 $ 2,306,394 Committed: (Available for current and I or fuWre operations) Library Equipment Replacement Reserve 103,721 109,936 108,578 173,409 184,953 202,375 218,897 Park Land Acquisition Reserve 185,733 185,608 185,608 185,608 185,608 185,608 185,608 Library Computer Replacement Reserve 97,564 82,962 76,977 - - 1,701,334 1,701,334 Park Land Development Reserve 23,437 23,437 23,437 23,437 23,437 23,437 23,437 Transit Reserve: Grant B Levy Restrictions 1,920,703 3,510,848 - - - $ 21,204,445 $ 20,745,435 Fire Equipment Replacement Reserve 487,207 557,188 626,562 733,339 699,342 739,331 852,099 $ 2,818,365 $ 4,469,978 $ 1,021,162 $ 1,115,793 $ 1,093,340 $ 1,150,751 $ 1,280,041 Restricted: (N Ot available for general operations) Police Forfeiture Share 440,995 464,039 630,118 464,039 584,847 505,161 459,582 Local Option Sales Tax 14,050,814 21,836,156 23,335,333 1,032,214 - - - Restricted Cash (Develop/Constr Escrows) 1,629,765 1,801,920 1,701,334 1,801,920 1,701,334 1,701,334 1,701,334 Restricted Cash Balance: $ 16,121,574 $ 24,102,114 $ 25,666,785 $ 3,298,172 $ 2,286,181 $ 2,206A95 $ 2,160,916 General Fund Ending Cash Balance $ 38,069,998 $ 46,294,999 $ 44,519,001 $ 21,628,416 $ 20,695,147 $ 21,204,445 $ 20,745,435 1-M General Fund Revenues by Type RN 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projected Taxes Levied On Property Taxes Cument Taxes 26,169,027 26,782,560 27,937,740 28,586,774 28,586,774 29,485,293 28,928,923 Delinquent Property Taxes Delinquent Taxes 4,215 661 1,897 - - - - Other City Taxes Other City Taxes 10,224,378 10,619,112 10,536,839 4,656,733 4,393,378 2,231,144 2,275,767 Licenses And Permits General Use Permits 58,027 52,803 71,396 52,803 52,803 68,992 66,385 Food & Liq Licenses 114,805 99,187 109,068 98,363 98,363 103,933 103,933 Professional License 14,982 17,310 18,190 14,705 14,705 17,955 18,793 Misc Permits & Lic 3,830 3,450 3,310 3,450 3,450 3,360 3,530 Const Per B Ins Fees 1,193,343 1,111,460 1,553,320 1,147,103 1,147,103 1,356,956 1,328,521 Misc Lic & Permits 23,823 25,678 21,983 28,648 29,398 23,053 23,548 Use Of Money And Property Interest Revenues 112,675 353,442 240,017 158,954 158,954 150,887 151,227 Rents 486,708 472,812 341,012 346,338 414,538 580,849 580,849 Parking Ramp Revenue 548,065 609,937 17,035 22,000 22,000 - - Royalties & Commiss 27,011 20,360 21,163 20,350 20,350 21,484 19,721 Intergovernmental Fed lntergovnt Rev 367,651 2,367,581 66,936 - 191,745 118,802 118,802 Property Tax Credits 35,250 49,372 57,528 24,888 24,888 599,739 1,156,976 State 28E Agreements 1,372,970 1,416,759 1,504,557 1,514,926 1,514,926 1,624,187 1,624,187 Operating Grants 81,781 61,033 76,694 61,033 61,033 81,500 81,500 Disaster Assistance - 1,101 122,522 - 24,557 - - Other State Grants 870,791 851,635 178,284 124,471 124,471 131,315 131,315 Local 28E Agreements 756,136 801,947 654,882 778,031 778,031 813,822 813,822 Charges For Fees And Services Building & Devlpmt 275,558 311,445 393,429 305,900 305,900 314,484 314,484 Police Services 101,050 135,035 269,023 136,460 136,460 30,705 30,705 Animal Care Services 12,078 9,539 8,873 12,000 12,000 11,420 11,420 Fire Services 7,179 9,086 10,529 10,651 10,651 10,305 10,305 Transit Fees 1,060,227 1,121,409 - 2,140 2,140 - - Culture BRecreation 783,127 780,074 728,364 795,572 795,572 831,155 879,155 Library Charges 114 304 57 304 304 57 158 Misc Charges For Svc 51,655 66,574 53,188 93,088 93,088 47,209 65,715 Water Charges 7,240 6,680 5,869 6,680 6,680 5,869 5,869 Refuse Charges 2,030 2,697 296 179 179 296 296 Parking Charges - - - - - 17,050 17,366 Miscellaneous Code Enforcement 411,418 455,264 451,306 461,664 461,664 455,386 455,836 Parking Fines 479,911 470,104 420,040 470,104 470,104 500,000 500,000 Library Fines & Fees 211,610 201,157 182,418 201,157 201,157 182,418 182,418 Contrib B Donations 300,385 236,566 390,624 305,816 305,816 286,139 286,139 Printed Materials 40,466 38,607 38,874 39,041 39,041 39,329 39,330 Animal Adoption 12,268 13,020 10,620 13,020 13,020 11,264 11,969 Misc Merchandise 42,879 36,340 25,462 34,861 34,861 27,384 28,105 Infra -City Charges 2,779,569 2,665,720 2,585,123 2,797,614 2,797,614 2,737,292 2,737,337 Other Misc Revenue 290,774 253,149 379,356 355,247 391,620 427,669 434,329 Special Assessments 3,322 1,740 1,013 - - - - Other Financial Sources Sale Of Assets 130,413 1,183,162 549,549 2,081,450 2,381,450 2,086,450 2,081,450 Insurance Recoveries 427,334 - - - - - Bonds - - - - - 500,000 500,000 Loans 41,410 198,589 901,610 2,052,000 2,352,000 2,048,644 2,048,644 Total Revenues 49,937,485 53,914,461 50,939,996 47,814,518 48,472,788 47,983,796 48,068,829 RN City of Iowa City General Fund Expenditures by Department and Division 1.17 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projected City Council City Council 133,840 133,922 103,002 122,207 134,870 116,138 119,005 City Clerk City Clerk 539,037 530,647 484,934 536,988 536,988 502,790 581,711 Police Citizen Review Board 2,642 2,922 4,233 3,561 3,561 4,250 4,335 City Attomey City Attomey 601,424 654,080 654,800 690,133 690,133 713,474 724,191 City Manager City Manager 470,578 577,187 566,010 549,187 562,399 593,554 579,466 Communications Office 264,822 286,241 257,001 396,356 396,356 339,068 347,544 Human Resources 458,025 416,151 412,215 488,886 488,886 492,016 505,027 Human Rights 210,110 229,569 233,530 249,964 264,964 330,985 338,317 Finance Finance Adminstration 337,266 413,633 458,963 473,081 446,008 423,302 425,832 Accounting 690,281 752,835 785,592 839,032 867,965 768,181 790,110 Purchasing 321,452 323,862 283,274 303,507 303,507 302,947 311,924 Revenue 925,574 953,372 956,857 941,314 941,314 959,592 984,873 Tort Liability 1,000,494 854,852 932,368 882,718 882,718 1,015,465 1,036,987 Non - Operational Admin 599,006 632,832 108,043 482,831 412,777 495,117 505,280 Disaster Assistance 167,010 119,019 43,653 41,570 41,570 - - Police Police Administration 672,428 738,252 737,532 733,809 953,615 766,081 788,530 Police Administrative Services 1,645,019 1,729,034 1,712,112 2,095,879 2,112,879 1,939,698 2,033,862 Police Field Operations 8,246,780 8,921,449 8,994,163 9,416,597 9,625,570 10,113,250 10,341,193 Fire Fire Administration 643,292 796,569 791,222 889,631 899,631 885,521 890,366 Fire Emergency Operations 5,114,338 5,851,931 5,957,389 6,283,108 6,283,108 6,420,621 6,609,688 Fire Prevention 317,028 197,402 185,249 231,824 254,100 260,845 212,336 Fire Training 168,820 155,571 159,647 232,102 232,102 201,651 206,856 Housing and Inspection Service Housing and Inspection Admin 277,240 307,600 256,118 270,254 270,254 274,651 282,651 Building Inspection 1,002,375 780,924 671,148 830,123 830,123 751,488 772,575 Housing Inspections 468,798 488,604 551,435 505,123 505,123 516,474 531,363 Parks and Recreation Park and Rec Admin 762,488 817,035 797,858 825,415 839,965 982,398 1,007,788 Recreation 2,608,160 2,801,548 2,870,350 2,971,479 2,971,479 3,066,959 3,123,753 Park Maintenance 3,176,111 3,345,784 3,184,891 3,560,690 3,625,915 3,670,773 3,797,201 Cemetery Operations 372,869 381,117 315,647 381,597 381,597 348,378 357,995 Library General Library 4,663,676 4,822,816 4,676,173 4,966,834 4,976,834 4,890,762 5,023,423 Library Materials 600,036 614,796 631,163 642,820 642,820 649,248 655,740 Library Board Controlled Funds 152,337 201,895 177,966 187,988 187,988 155,057 182,823 Library Gifts and Bequests 77,053 27,705 33,719 54,128 54,128 77,351 77,145 Library Gifts - Materials 74,490 91,558 41,180 90,000 90,000 75,000 75,000 Library Foundation Office - - 132,644 160,191 160,191 190,961 196,690 Senior Center Senior Center Administrations 787,061 816,022 828,520 889,441 907,510 868,520 870,411 Senior Center Programs 13,577 12,718 11,469 13,184 13,184 13,541 13,886 Senior Center Gifts & Memorials - - 530 - - 16,098 - Planning & Community Dvlpmnt Planning & Comm Dvlp Admin 264,652 290,469 288,435 307,208 359,458 298,924 307,656 Commun ity Development 55,212 258,360 1,629,993 5,085,738 5,685,738 5,043,143 5,055,771 Economic Development 367,243 445,625 588,884 796,946 898,756 791,351 806,968 Urban Planning 356,248 320,870 319,152 327,532 327,532 333,640 343,121 Neighborhood Services 136,269 152,011 124,419 149,899 149,899 149,392 152,898 Human Services - - 292,997 265,175 265,175 265,031 270,477 Donation Stations 780 1,000 2,700 1,000 1,000 1,000 1,020 Public Works Public Works Administration 263,045 274,406 279,099 292,514 292,514 295,662 304,395 Engineering Services 860,988 926,418 876,994 1,022,359 1,022,359 1,003,254 1,049,633 Transportation Services Mass Transit 6,288,884 6,520,244 Total Expenditures: 47,158,858 49,970,857 44,405,272 51,481,923 52,794,563 52,373,602 53,597,816 1.17 GENERAL FUND GENERAL GOVERNMENT F Y 2 O 1 5 City Council City Clerk City Attorney City Manager Communications Office Human Resources Human Rights Finance Department Tort Liability Insurance Non - Operational Administration Community Event Funding Disaster Assistance City of Iowa City Activity Summary Activity: City Council (110100) Fund: General (1000) Division: City Council (110100) Department: City Council Revenues & Other Financing Sources: General Revenues Subsidy Miscellaneous: Other Misc Revenue Total Revenues & Other Financing Sources Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE City Council Total Personnel 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budget Proiecti 3 133,840 3 133,922 $ 102,334 $ 122,207 5 134,870 $ 116,136 $ 119,005 - - 668 - - - $ 133,840 $ 133,922 $ 103,002 $ 122,207 $ 134,870 $ 116,138 $ 117005 $ 55,922 $ 57,282 $ 54,364 $ 55,085 $ 55,085 $ 54,365 $ 55,996 72,523 64,569 46,952 65,361 76,231 56,748 57,883 2,732 2,368 1,685 1,761 3,554 5,025 5,126 2,663 9,703 - - - - $ 133,840 $ 133,922 $ 103,002 $ 122,207 $ 134,870 $ 116,138 $ 119,005 2012 2013 2014 2014 2015 7.00 7.00 7.00 7.00 7.00 7.00 P ➢I 7.00 7.00 7.00 7.00 City of Iowa City Activity Summary Activity: City Clerk (120100) Fund: General (1000) Division: City Clerk (120100) Department: City Clerk Revenues & Other Financing Sources: General Revenues Subsidy Licenses And Perm its Professional License Miscellaneous Code Enforcement Other Misc Revenue Printed Materials Total Revenues & Other Financing Sources Expenditures: Personnel Services Supplies Total Expenditures Personnel Services - FTE Administrative Secretary City Clerk Deputy City Clerk License Specialist Total Personnel 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budaet Proiecti $ 514,950 $ 501,994 $ 453,793 $ 508,367 $ 508,367 $ 471,649 $ 549,353 12,468 14,605 15,335 14,605 14,605 15,335 16,102 1,500 3,300 4,200 3,300 3,300 4,200 4,650 10,089 10,445 11,512 10,413 10,413 11,512 11,512 30 303 94 303 303 94 94 $ 539,037 $ 530,647 $ 484,934 $ 536,988 $ 536,988 $ 502,790 $ 581,711 $ 376,442 $ 398,648 $ 407,730 $ 393,406 $ 393,406 $ 416,544 $ 418,740 156,174 124,134 69,291 132,134 132,134 73,571 150,042 6,421 7,865 7,913 11,448 11,448 12,675 12,929 $ 539,037 $ 530,647 $ 484,934 $ 536,988 $ 536,988 $ 502,790 $ 581,711 2012 2013 2014 2014 2015 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 4.00 4.00 4.00 4.00 4.00 Activity Summary Police Citizen Review Board (120200) Fund: General (1000) Division: City Clerk Department: City Clerk Revenues & Other Financing Sources: General Revenues Subsidy $ 2,642 $ 2,922 $ 4,233 $ 3,561 $ 3,561 $ 4,250 $ 4,335 Total Revenues & Other Financing Sources $ 2,642 $ 2,922 $ 4,233 $ 3,561 $ 3,561 $ 4,250 $ 4,335 Expenditures: Services $ 2,642 $ 2,922 $ 4,233 $ 3,561 $ 3,561 $ 4,250 $ 4,335 Total Expenditures $ 2,642 $ 2,922 $ 4,233 $ 3,561 $ 3,561 $ 4,250 $ 4,335 tra City of Iowa City Activitv Summan Activity: City Attorney (130100) $ 562,482 $ 615,541 $ 618,798 $ 646,395 $ 646,395 $ Fund: General (1000) Division: City Attorney (130100) Services 28,261 30,864 28,634 Department: City Attorney 35,568 30,632 31,449 Supplies 10,681 7,675 7,368 2011 2012 2013 2014 2014 2015 2016 654,080 $ Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: 2012 2013 2014 2014 2015 General Revenues Subsidy $ 500,070 $ 575,224 $ 554,601 $ 611,277 $ 611,277 $ 636,730 $ 647,447 Miscellaneous Assistant City Attorney 2.00 2.00 2.00 2.00 Code Enforcement 610 409 612 409 409 612 612 Intra -City Charges 99,434 75,874 96,430 75,874 75,874 72,975 72,975 Other Misc Revenue 1,310 2,573 3,157 2,573 2,573 3,157 3,157 Total Revenues & Other Financing Sources $ 601,424 $ 654,080 $ 654,800 $ 690,133 $ 690,133 $ 713,474 $ 724,191 Expenditures Personnel $ 562,482 $ 615,541 $ 618,798 $ 646,395 $ 646,395 $ 674,697 $ 684,638 Services 28,261 30,864 28,634 35,568 35,568 30,632 31,449 Supplies 10,681 7,675 7,368 8,170 8,170 7,945 8,104 Total Expenditures $ 601,424 $ 654,080 $ 654,800 $ 690,133 $ 690,133 $ 713,474 $ 724,191 Personnel Services - FTE 2012 2013 2014 2014 2015 Administrative Secretary 1.00 1.00 1.00 1.00 1.00 Assistant City Attorney 2.00 2.00 2.00 2.00 2.00 City Attorney 0.60 0.60 0.60 0.60 0.60 First Asst City Attorney 1.00 1.00 1.00 1.00 1.00 Legal Assistant 1.00 1.00 1.00 1.00 1.00 Total Personnel 5.60 5.60 5.60 5.60 5.60 1•x1 City of Iowa City Activitv Summan Activity: City Manager (210100) 2013 2014 2014 2015 Fund: General (1000) Division: City Manager (210100) 1.00 1.00 1.00 - Department: City Manager 1.00 1.00 - 1.00 1.00 - - 2011 2012 2013 2014 2014 2015 2016 1.00 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: General Revenues Subsidy 5 470,574 5 564,714 $ 565,510 $ 549,187 $ 561,649 $ 591,554 $ 576,966 Licenses And Perm its Parade /Assembly Permit Fee - - - - 750 1,500 2,000 Miscellaneous Other Misc Revenue 4 5 500 - - 500 500 Total Revenues & Other Financing Sources $ 470,578 $ 564,719 $ 566,010 $ 549,187 $ 562,399 $ 593,554 $ 579,466 Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Adm Assistant To City Manager Assistant To The City Manager Asst City Manager City Manager Total Personnel $ 400,218 $ 507,942 $ 445,186 $ 445,444 $ 461,044 $ 494,183 $ 478,108 67,349 66,600 118,598 99,457 96,855 95,371 97,278 3,011 2,645 576 4,286 4,500 4,000 4,080 - - 1,650 - - - - $ 470,578 $ 577,187 $ 566,010 $ 549,187 $ 562,399 $ 593,554 $ 579,466 2012 2013 2014 2014 2015 1.00 1.00 1.00 1.00 1.00 - - 1.00 1.00 - 1.00 1.00 - - 1.00 1.00 1.00 1.00 1.00 1.00 3.00 all 3.00 3.00 3.00 3.00 City of Iowa City Activitv Summan Activity: Communications Office (210200) Division: Communications Office (210200) $ 241,840 $ 266,548 $ 239,874 $ Fund: General (1000) Department: City Manager $ 2011 2012 2013 2014 2014 2015 2016 16,383 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: 67,567 Supplies 5,364 3,310 2,186 General Revenues Subsidy $ 249,561 $ 267,205 $ 257,001 $ 396,356 $ 396,356 $ 289,068 $ 297,544 Miscellaneous - - - 9,100 Intra -City Charges 15,261 19,036 - - - - - Total Revenues & Other Financing Sources $ 264,822 $ 286,241 $ 257,001 $ 396,356 $ 396,356 $ 289,068 $ 297,544 Expenditures Personnel $ 241,840 $ 266,548 $ 239,874 $ 297,846 $ 297,846 $ 269,389 $ 277,471 Services 17,618 16,383 14,942 74,312 74,312 67,222 67,567 Supplies 5,364 3,310 2,186 15,098 15,098 2,457 2,506 Capital Outlay - - - 9,100 9,100 - - Total Expenditures $ 264,822 $ 286,241 $ 257,001 $ 396,356 $ 396,356 $ 339,068 $ 347,544 Personnel Services - FTE 2012 2013 2014 2014 2015 Communications Assistant - - 1.00 1.00 1.00 Communications Coordinator - - 1.00 1.00 1.00 Document Services Supv 1.00 1.00 - - - Document Specialist 2.00 - - - - Electronic Communications Spec - - 1.00 1.00 1.00 Sr. Document Specialist 1.00 1.00 Total Personnel 4.00 2.00 3.00 3.00 3.00 Capital Outlay 2014 2014 2015 Software $ 9,100 $ 9,100 $ Total Capital outlay $ 9,100 $ 9,100 $ - Fb7 City of Iowa City Activitv Summan Activity: Human Resources (210300) Division: Human Resources (210300) $ 313,268 $ 327,267 $ 289,562 $ 332,269 $ Fund: General (1000) Department: City Manager 317,073 $ 2011 2012 2013 2014 2014 2015 2016 122,638 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: 8,341 33,979 33,979 33,208 33,873 General Revenues Subsidy $ 448,803 $ 410,016 $ 404,607 $ 488,766 $ 488,766 $ 484,408 $ 497,419 Charges For Fees And Services 2.00 Total Expenditures $ 458,025 $ 416,151 $ 412,215 $ Misc Charges For Svc 110 120 70 120 120 70 70 Intra -City Charges 9,084 5,965 7,538 - - 7,538 7,538 Other Misc Revenue 8 50 - - - - - Printed Materials 20 Total Revenues & Other Financing Sources $ 458,025 $ 416,151 $ 412,215 $ 488,886 $ 488,886 $ 492,016 $ 505,027 Expenditures Personnel $ 313,268 $ 327,267 $ 289,562 $ 332,269 $ 332,269 $ 317,073 $ 326,585 Services 132,734 80,297 114,312 122,638 122,638 141,735 144,569 Supplies 12,023 7,186 8,341 33,979 33,979 33,208 33,873 Capital Outlay 1.00 1,401 - - - Personnel Assistant 2.00 Total Expenditures $ 458,025 $ 416,151 $ 412,215 $ 488,886 $ 488,886 $ 492,016 $ 505,027 Personnel Services - FTE 2012 2013 2014 2014 2015 Human Resources Administrator - - 1.00 1.00 1.00 Human Resources Assistant - - 1.00 1.00 1.00 Human Resources Generalist - - 1.00 1.00 1.00 Personnel Administrator 1.00 1.00 - - - Personnel Assistant 2.00 2.00 - - - Personnel Generalist 1.00 1.00 Total Personnel 4.00 4.00 3.00 3.00 3.00 FB3 City of Iowa City Activitv Summan Activity: Human Rights (210400) Division: Human Rights (210400) 2012 2013 2014 2014 2015 Human Rights Coordinator 1.00 1.00 1.00 Fund: General (1000) Department: City Manager 1.00 Human Rights Investigator 2011 1.00 2012 1.00 2013 Total Personnel 2014 2.00 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: General Revenues Subsidy $ 204,633 $ 226,292 $ 223,235 $ 248,464 $ 263,464 $ 327,985 $ 335,317 Licenses And Perm its Misc Lie & Permits 120 30 90 - - - - Special Events - - 8,418 - - 2,000 2,000 Contrib & Donations 100 100 100 - - - - Other MiscRevenue 5,257 3,147 1,687 1,500 1,500 1,000 1,000 Total Revenues & Other Financing Sources $ 210,110 $ 229,569 $ 233,530 $ 249,964 $ 264,964 $ 330,985 $ 338,317 Expenditures: Personnel $ 177,478 $ 195,402 $ 195,609 $ 204,170 $ 204,170 $ 211,091 $ 217,424 Services 28,053 30,122 33,519 40,825 55,825 115,186 116,090 Supplies 4,579 4,045 4,402 4,969 4,969 4,708 4,803 Total Expenditures $ 210,110 $ 229,569 $ 233,530 $ 249,964 $ 264,964 $ 330,985 $ 338,317 Personnel Services - FTE 2012 2013 2014 2014 2015 Human Rights Coordinator 1.00 1.00 1.00 1.00 1.00 Human Rights Investigator 1.50 1.00 1.00 1.00 1.00 Total Personnel 2.50 2.00 2.00 2.00 2.00 PYA City of Iowa City Activitv Summan Activity: Finance Adminstration (310100) $ 264,628 $ 316,178 $ 366,855 $ 401,952 $ 374,879 $ Fund: General (1000) Division: Finance Adminstration (310100) Services 71,021 91,532 82,680 67,088 Department: Finance 50,097 51,099 Supplies 1,617 4,073 3,308 4,041 4,041 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: 423,302 $ 425,832 Personnel Services - FTE 2012 2013 2014 Taxes Levied On Property Taxes 2015 Administrative Secretary 0.25 0.25 0.25 Current Taxes $ 21,766,882 $ 22,441,703 $ 23,492,249 $ 24,090,079 $ 24,090,079 $ 24,646,159 $ 24,379,320 Delinquent Property Taxes 2.00 2.00 Finance Director 0.90 0.90 Delinquent Taxes 3,507 554 1,595 - - - - Other City Taxes 0.00 0.00 Total Personnel 2.65 2.65 Other City Taxes 405,707 421,220 415,403 411,080 411,080 412,633 420,886 Licenses And Perm its Food & Liq Licenses 96,490 98,363 108,788 98,363 98,363 103,933 103,933 General Use Permits 38,679 40,765 51,425 40,765 40,765 51,425 51,425 Use Of Money And Property Interest Revenues 106,605 122,495 204,196 122,495 122,495 122,495 122,827 Intergovernmental Property Tax Credits 35,250 49,372 57,528 24,888 24,888 512,208 981,914 Miscellaneous Code Enforcement 390,783 442,897 418,463 442,897 442,897 418,463 418,463 Contrib & Donations 1,500 - - - - - Intra- City Charges 2,655,062 2,564,470 2,480,670 2,721,365 2,721,365 2,656,294 2,656,294 Other Misc Revenue 51 22 11 - - - - Parking Fines 479,911 470,104 420,040 470,104 470,104 500,000 500,000 Other Financial Sources Misc Transfers In 4,490 - - - - - - Sale Of Assets 1,000 - - - - - - Trans -Bus Type Funds 18,000 18,000 18,000 18,414 18,414 18,727 19,102 Total Revenues & Other Financing Sources $ 26,003,917 $ 26,669,965 $ 27,668,367 $ 28,440,450 $ 28,440,450 $ 29,644,337 $ 29,654,164 Expenditures Personnel $ 264,628 $ 316,178 $ 366,855 $ 401,952 $ 374,879 $ 360,136 $ 370,940 Services 71,021 91,532 82,680 67,088 67,088 50,097 51,099 Supplies 1,617 4,073 3,308 4,041 4,041 3,719 3,793 Capital Outlay 1,850 6,120 9,350 Total Expenditures $ 337,266 $ 413,633 $ 458,963 $ 473,081 $ 446,008 $ 423,302 $ 425,832 Personnel Services - FTE 2012 2013 2014 2014 2015 Administrative Secretary 0.25 0.25 0.25 0.25 0.25 Budget Management Analyst 1.00 1.00 2.00 2.00 2.00 Finance Director 0.90 0.90 0.90 0.90 0.90 (1) Management Analyst 0.50 0.50 0.50 0.00 0.00 Total Personnel 2.65 2.65 3.65 3.15 3.15 (1) Position Eliminated by Resolution May 2013, subsequent to FY14 Budget Adoption. Capital Outlay Software Total Capital Outlay 9I7 2014 2014 2015 $ S $ 9,350 $ - S - $ 9,350 City of Iowa City Activitv Summan Activity: Accounting (310200) 1.00 1.00 1.00 1.00 1.00 Fund: General (1000) Division: Accounting (310200) 1.00 1.00 1.00 1.00 1.00 Department: Finance 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2011 2012 2013 2014 2014 2015 2016 1.00 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: 1.00 1.00 1.00 1.00 8.00 8.00 General Revenues Subsidy 5 681,715 5 746,173 $ 780,016 $ 834,140 $ 863,073 $ 763,621 $ 785,395 Use Of Money And Property Interest Revenues - 26 - - - - - Intergovemmental Local 28E Agreements 560 - - - - - - Miscellaneous Intra -City Charges 728 375 485 375 375 485 530 Other Misc Revenue 3,954 4,519 4,075 4,517 4,517 4,075 4,185 Printed Materials 2 2 3 - - - - Special Assessments 3,322 1,740 1,013 Total Revenues & Other Financing Sources $ 690,281 $ 752,835 $ 785,592 $ 839,032 $ 867,965 $ 768,181 $ 790,110 Expenditures: Personnel Services Supplies Total Expenditures Personnel Services - FTE Account Clerk - Acctng Accountant - Payroll Assistant Controller Controller Grant Accountant' Internal Auditor Sr Accountant - Accounting Sr Accounts Payable Clerk Total Personnel $ 522,849 $ 580,294 $ 613,019 $ 680,325 $ 687,320 $ 656,602 $ 676,300 163,891 169,453 167,861 155,496 176,008 107,532 109,683 3,541 3,088 4,711 3,211 4,637 4,047 4,127 $ 690,281 $ 752,835 $ 785,592 $ 839,032 $ 867,965 $ 768,181 $ 790,110 Temporary position created for 2008 flood 2012 2013 2014 2014 2015 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 2.00 1.00 1.00 1.00 1.00 1.00 8.00 8.00 8.00 8.00 7.00 FF1 City of Iowa City Activitv Summan Activity: Purchasing (310300) $ 304,282 $ 304,374 $ 270,291 $ 283,639 $ 283,639 $ Fund: General (1000) Division: Purchasing (310300) Services 16,496 18,556 11,736 18,899 Department: Finance 10,499 10,709 Supplies 674 932 1,247 969 969 2011 2012 2013 2014 2014 2015 2016 303,507 $ Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: 2014 2014 2015 Buyer I - Purchasing General Revenues Subsidy $ 317,365 $ 318,315 $ 277,577 $ 297,984 $ 297,984 $ 297,250 $ 305,516 Miscellaneous 1.00 1.00 1.00 1.00 1.00 Other Misc Revenue 4,087 5,523 3,739 5,523 5,523 3,739 4,450 Other Commissions - - 1,958 - - 1,958 1,958 Sale Of Assets 24 4.00 3.94 3.44 Total Revenues & Other Financing Sources $ 321,452 $ 323,862 $ 283,274 $ 303,507 $ 303,507 $ 302,947 $ 311,924 Expenditures Personnel $ 304,282 $ 304,374 $ 270,291 $ 283,639 $ 283,639 $ 291,825 $ 300,580 Services 16,496 18,556 11,736 18,899 18,899 10,499 10,709 Supplies 674 932 1,247 969 969 623 635 Total Expenditures $ 321,452 $ 323,862 $ 283,274 $ 303,507 $ 303,507 $ 302,947 $ 311,924 Personnel Services - FTE 2012 2013 2014 2014 2015 Buyer I - Purchasing 1.00 1.00 0.94 0.94 0.94 Buyer 11 1.00 1.00 1.00 1.00 1.00 Purchasing Agent 1.00 1.00 1.00 1.00 1.00 Purchasing Clerk 1.00 0.94 0.50 0.50 0.50 Total Personnel 4.00 3.94 3.44 3.44 3.44 111I11 City of Iowa City Activitv Summan Activity: Revenue (310400) $ 550,144 $ 589,509 $ 591,759 $ 587,700 $ 587,700 $ Fund: General (1000) Division: Revenue (310400) Services 369,140 353,951 359,919 349,010 Department: Finance 345,276 352,181 Supplies 6,290 4,616 5,179 4,604 4,604 2011 2012 2013 2014 2014 2015 2016 - Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: 941,314 $ 941,314 $ 959,592 $ 984,873 Personnel Services - FTE General Revenues Subsidy $ 921,599 $ 945,503 $ 951,130 $ 934,270 $ 934,270 $ 953,107 $ 978,388 Charges For Fees And Services 1.38 1.38 1.38 1.38 1.38 Water Charges 7,240 6,680 5,869 6,680 6,680 5,869 5,869 Miscellaneous Revenue & Risk Manager 0.50 0.50 0.50 0.50 Misc Merchandise 395 340 - - - 333 333 Other Misc Revenue (3,660) 493 (141) 364 364 283 283 Other Financial Sources 7.88 7.88 Sale Of Assets 356 Total Revenues & Other Financing Sources $ 925,574 $ 953,372 $ 956,857 $ 941,314 $ 941,314 $ 959,592 $ 984,873 Expenditures Personnel $ 550,144 $ 589,509 $ 591,759 $ 587,700 $ 587,700 $ 606,926 $ 627,194 Services 369,140 353,951 359,919 349,010 349,010 345,276 352,181 Supplies 6,290 4,616 5,179 4,604 4,604 5,390 5,498 Capital Outlay - 5,296 - - - - - Total Expenditures $ 925,574 $ 953,372 $ 956,857 $ 941,314 $ 941,314 $ 959,592 $ 984,873 Personnel Services - FTE 2012 2013 2014 2014 2015 Cashier - Revenue 1.38 1.38 1.38 1.38 1.38 Customer Service Rep - Revenue 5.00 5.00 5.00 5.00 5.00 Revenue & Risk Manager 0.50 0.50 0.50 0.50 0.50 Sr Accountant - Revenue 1.00 1.00 1.00 1.00 1.00 Total Personnel 7.88 7.88 7.88 7.88 7.88 101 City of Iowa City Activitv Summan Activity: Tort Liability (310630) $ 104,209 $ 113,766 $ 114,916 $ 123,177 $ 123,177 Fund: General (1000) Division: Finance Administration Services 885,085 736,297 812,567 754,560 Department: Finance 889,266 907,052 Supplies 11,200 4,789 4,884 4,981 4,981 2011 2012 2013 2014 2014 2015 2016 882,718 $ Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: 2014 2014 2015 Assistant City Attorney Taxes Levied On Property Taxes $ 1,119,406 $ 961,434 $ 907,808 $ 869,033 $ 869,033 $ 695,531 $ 878,615 Delinquent Property Taxes 180 24 62 - - - - Other City Taxes 20,868 18,041 16,051 15,062 15,062 15,102 15,404 Intergovernmental Property Tax Credits - - - - - 16,916 33,832 Total Revenues & Other Financing Sources $ 1,140,454 $ 979,499 $ 923,921 $ 884,095 $ 884,095 $ 927,549 $ 927,851 Expenditures Personnel $ 104,209 $ 113,766 $ 114,916 $ 123,177 $ 123,177 $ 121,118 $ 124,752 Services 885,085 736,297 812,567 754,560 754,560 889,266 907,052 Supplies 11,200 4,789 4,884 4,981 4,981 5,081 5,183 Total Expenditures $ 1,000,494 $ 854,852 $ 932,368 $ 882,718 $ 882,718 $ 1,015,465 $ 1,036,987 Personnel Services - FTE 2012 2013 2014 2014 2015 Assistant City Attorney 1.00 1.00 1.00 1.00 1.00 Total Personnel 1.00 1.00 1.00 1.00 1.00 111% City of Iowa City Activitv Summan Activity: Non - Operational Admin (310710) Fund: General (1000) Division: Finance Administration $ 1,836 $ - $ - $ - $ - $ - $ Department: Finance Services 590,895 624,276 107,443 107,775 107,775 107,493 109,643 Supplies 2011 2012 2013 2014 2014 2015 2016 6,275 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: - 367,000 296,946 387,000 395,000 Total Expenditures $ 599,006 $ 632,832 $ Taxes Levied On Property Taxes $ 4,964 $ - $ 2,754,939 $ 2,824,819 $ 2,824,819 $ 2,913,543 $ 2,858,556 Other City Taxes 8,691,481 8,949,784 8,664,389 2,719,472 2,719,472 337,320 344,066 Use Of Money And Property Interest Revenues - 220,433 - - - - - Rents - 2,000 5,500 6,000 6,000 5,500 5,500 Intergovernmental Property Tax Credits - - - - - 54,987 109,974 Miscellaneous Misc Merchandise 22 12 18 - - - - Other MiscRevenue - - 6,952 6,952 6,952 Other Financial Sources Intertund Loans 678,096 882,222 - - - - - Sale OfAssets - 804,380 101,162 - - - - Transfer -In from Employee Benefits 7,515,304 8,846,298 8,705,258 8,768,255 8,768,255 8,547,359 8,718,306 Total Revenues & Other Financing Sources $ 16,889,867 $ 19,705,129 $ 20,238,217 $ 14,318,546 $ 14,318,546 $ 11,865,661 $ 12,043,354 Expenditures: Personnel $ 1,836 $ - $ - $ - $ - $ - $ - Services 590,895 624,276 107,443 107,775 107,775 107,493 109,643 Supplies - 7,746 600 8,056 8,056 624 637 Capital Outlay 6,275 810 - - - - - General Fund Contingency - - - 367,000 296,946 387,000 395,000 Total Expenditures $ 599,006 $ 632,832 $ 108,043 $ 482,831 $ 412,777 $ 495,117 $ 505,280 103 City of Iowa City - General Fund Community Event and Program Funding Community event and City sponsored event funding totals $106,200 for FY2015. Funding requests totaled $139,355. Funding Requests for Community Events & Programs Actual IFY2012 Actual FY2013 Budget IFY2014 Requested IFY2015 Budget IFY2015 319 Music Fest 2,562 3,000 - 3,000 3rd Annual Northside Oktoberfest - - 1,000 10,000 4rh Annual Iowa City Juneteenth Celebration - - 275 1,000 Backyard Abundance 400 - - - Bike to Work Week/1st Annual Hand Built Bicycle Exhibition - - 1,000 8,500 The Community Meal Project - - - 5,000 Harvest Preserve Open House - - - 355 ICCR Kappa League Program - - - 5,000 Iowa City Book Festival 1,500 1,000 - - Iowa City Community String Orchestra 200 200 400 - Landlocked Film Festival 3,000 3,000 3,000 3,000 Mission Creek Festival - 4,000 4,000 - Public Space One: 52 WeeksNHorks in Progress Festival (WiP5 - - 500 3,500 Riverside Theatre - Shakespeare Festival 7,000 5,000 5,000 6,000 Tree Huggers Program - - - 4,000 Summer of the Arts 69,000 67,000 67,000 67,000 4th of July Fireworks (City of Iowa City) 23,000 23,000 23,000 23,000 Communi Event/Program Funding 106,66i 106,2001 105,1751 139,3551 106 200 104 City of Iowa City Activitv Summan Activity: Disaster Assistance (310730) $ 48,723 $ 34,507 $ 40,200 $ 39,415 $ 39,415 $ - $ - Fund: General (1000) Division: Finance Administration 84,512 3,453 2,155 2,155 - - Supplies Department: Finance - - - - - - Capital Outlay 41,928 2011 2012 2013 2014 2014 2015 2016 41,570 $ Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: Associate Planner 0.40 0.40 0.38 0.38 0.00 General Revenues Subsidy $ - $ 38,847 $ - $ 41,570 $ - $ - $ - Intergovernmental FEMA Reimbursements 159,224 72,971 43,428 - 191,745 - - State Disaster Assistance - 1,101 122,522 - 24,557 - Use Of Money And Property Interest Revenues 12 29 7 - - - Miscellaneous Other Misc Revenue 288 6,071 794 - - Other Financial Sources Insurance Recoveries 427,333 - - - - - - Transfer -In 26,027 Total Revenues & Other Financing Sources $ 586,857 $ 119,019 $ 192,778 $ 41,570 $ 216,302 $ - $ Expenditures Personnel $ 48,723 $ 34,507 $ 40,200 $ 39,415 $ 39,415 $ - $ - Services 76,199 84,512 3,453 2,155 2,155 - - Supplies 160 - - - - - - Capital Outlay 41,928 Total Expenditures $ 167,010 $ 119,019 $ 43,653 $ 41,570 $ 41,570 $ - $ - Personnel Services - FTE 2012 2013 2014 2014 2015 Associate Planner 0.40 0.40 0.38 0.38 0.00 Total Personnel 0.40 0.40 0.38 0.38 - 1"11 IIIII F Y 2 0 1 5 GENERAL FUND PUBLIC SAFETY Police Fire Housing & Inspection Services City of Iowa City Activity: Police Administration (410100) Division: Police Administration (410100) 2012 2013 2014 2014 2015 Administrative Secretary 1.00 1.00 1.00 Fund: General (1000) Department: Police 1.00 2011 1.00 2012 1.00 2013 1.00 2014 1.00 2014 2015 2016 1.00 Actual 1.00 Actual 1.00 Actual 1.00 Budget 1.00 Revised Budget Projection Revenues & Other Financing Sources: Total Personnel 5.00 5.00 5.00 5.00 5.00 General Revenues Subsidy $ 667,652 $ 732,057 $ 737,513 $ 733,809 $ 953,615 $ 766,081 $ 788,530 Other Financial Sources Misc Transfers In 4,776 6,195 - - - - - Sale of Assets 20 Total Revenues & Other Financing Sources $ 672,428 $ 738,252 $ 737,532 $ 733,809 $ 953,615 $ 766,081 $ 788,530 Expenditures: Personnel $ 612,425 $ 676,839 $ 671,317 $ 685,025 $ 904,831 $ 712,845 $ 734,230 Services 50,866 50,767 54,205 40,172 40,172 43,920 44,798 Supplies 9,137 10,646 12,010 8,612 8,612 9,316 9,502 Total Expenditures $ 672,428 $ 738,252 $ 737,532 $ 733,809 $ 953,615 $ 766,081 $ 788,530 Personnel Services - FTE 2012 2013 2014 2014 2015 Administrative Secretary 1.00 1.00 1.00 1.00 1.00 Computer Syst Analyst - Police 1.00 1.00 1.00 1.00 1.00 Police Captain 1.00 1.00 1.00 1.00 1.00 Police Chief 1.00 1.00 1.00 1.00 1.00 Police Sergeant 1.00 1.00 1.00 1.00 1.00 Total Personnel 5.00 5.00 5.00 5.00 5.00 1[rB] City of Iowa City Activitv Summan Activity: Police Administrative Services (410200) Division: Police Administrative Services (410200) $ 1,329,276 $ 1,408,740 $ 1,405,753 $ 1,603,659 Fund: General (1000) Department: Police $ 1,495,702 2011 2012 2013 2014 2014 2015 2016 355,556 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: 80,621 Capital Outlay 18,084 14,471 22,295 - 17,000 General Revenues Subsidy $ 1,404,221 $ 1,425,860 $ 1,526,537 $ 1,759,054 $ 1,776,054 $ 1,565,483 $ 1,661,156 Licenses And Perm its $ 2,033,862 3.00 3.00 Police Records Clerk 2.00 2.00 2.00 Misc Lie & Permits 23,403 25,348 21,383 28,348 28,348 21,363 23,378 Intergovernmental 1.00 1.00 1.00 1.00 1.00 Sr Police Records Clerk 2.00 Local 28E Agreements 111,517 173,081 71,382 195,583 195,583 216,266 218,286 Charges For Fees And Services 20.00 Animal Care Services 12,078 9,539 8,873 12,000 12,000 11,420 11,420 Misc Charges For Svc 4,402 3,569 3,879 3,569 3,569 3,679 3,950 Miscellaneous Animal Adoption 12,268 13,020 10,620 13,020 13,020 11,264 11,969 Code Enforcement 645 - - 6,400 6,400 4,060 4,080 Contrib & Donations 2,020 1,818 - 1,816 1,816 22,269 22,289 Misc Merchandise 11,067 10,302 7,887 10,302 10,302 9,032 9,752 Other Misc Revenue 45,232 45,531 39,088 45,687 45,687 44,670 44,670 Printed Materials 18,166 19,423 22,434 20,100 20,100 22,912 22,912 Other Financial Sources Sale Of Assets 1,543 29 5,000 Total Revenues & Other Financing Sources $ 1,645,019 $ 1,729,034 $ 1,712,112 $ 2,095,879 $ 2,112,879 $ 1,939,698 $ 2,033,862 Expenditures Personnel $ 1,329,276 $ 1,408,740 $ 1,405,753 $ 1,603,659 $ 1,603,659 $ 1,495,702 $ 1,540,573 Services 229,190 237,026 223,533 413,705 413,705 355,556 412,668 Supplies 68,469 68,797 60,532 78,515 78,515 79,040 80,621 Capital Outlay 18,084 14,471 22,295 - 17,000 9,400 - Total Expenditures $ 1,645,019 $ 1,729,034 $ 1,712,112 $ 2,095,879 $ 2,112,879 $ 1,939,698 $ 2,033,862 Personnel Services - FTE 2012 2013 2014 2014 2015 Animal Care Technician 2.00 2.00 2.00 2.00 2.00 Animal Center Assistant 1.00 1.00 1.00 1.00 1.00 Animal Control Supervisor 1.00 1.00 1.00 1.00 1.00 Animal Services Officer 2.00 2.00 2.00 2.00 2.00 CSO /Station Master 5.00 5.00 5.00 5.00 5.00 Police Officer 1.00 1.00 3.00 3.00 3.00 Police Records Clerk 2.00 2.00 2.00 2.00 2.00 Police Sergeant 1.00 1.00 1.00 1.00 1.00 Records Supervisor 1.00 1.00 1.00 1.00 1.00 Sr Police Records Clerk 2.00 2.00 2.00 2.00 2.00 Total Personnel 18.00 18.00 20.00 20.00 20.00 Capital Outlay 2014 2014 2015 Animal Control Truck $ - $ 17,000 $ - Other Operating Equipment 9,400 Total Capital Outlay $ - $ 17,000 $ - 110 City of Iowa City Activity Summary Activity: Police Field Operations (410300) Fund: General (1000) Division: Police Field Operations (410300) Department: Police Revenues & Other Financing Sources: General Revenues Subsidy Other City Taxes Use Of Money And Property Interest Revenues Intergovernmental Fed Intergovnt Rev Other State Grants Charges For Fees And Services Fire Services Police Services Miscellaneous Code Enforcement Other Misc Revenue Other Financial Sources Sale Of Assets Total Revenues & Other Financing Sources Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Comm Sew Officer - Evidence Community Service Officer Police Captain Police Lieutenant Police Officer Police Officer- Temp Military Overhire Police Sergeant Total Personnel Capital Outlay 1 SCAT Truck AED'S Automobiles PC Hardware Vehicle Equipment Video Recording Devices Total Capital Outlay 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budaet Proiecti $ 7,239,909 $ 8,085,646 $ 8,034,265 $ 8,663,511 $ 8,872,484 $ 9,355,467 $ 9,575,335 528,240 386,601 396,304 447,077 447,077 403,750 411,825 214 209 95 209 209 95 95 27,404 30,458 23,508 - - 118,802 118,802 266,129 223,097 180,233 124,471 124,471 131,315 131,315 4,345 5,255 5,305 5,255 5,255 5,305 5,305 101,050 135,035 269,023 136,460 136,460 30,705 30,705 2,989 1,611 1,587 1,611 1,611 1,587 1,587 20,878 15,342 42,252 14,003 14,003 42,224 42,224 55,622 38,195 41,590 24,000 24,000 24,000 24,000 $ 8,246,780 $ 8,921,449 $ 8,994,163 $ 9,416,597 $ 9,625,570 $ 10,113,250 $ 10,341,193 $ 7,201,970 $ 7,906,418 $ 7,867,958 $ 8,303,215 $ 8,303,215 $ 8,970,917 $ 9,240,044 646,113 603,239 635,273 693,514 748,971 686,317 700,043 179,017 129,691 194,863 161,068 225,378 204,516 208,606 219,680 282,101 296,068 258,800 348,006 251,500 192,500 $ 8,246,780 $ 8,921,449 $ 8,994,163 $ 9,416,597 $ 9,625,570 $ 10,113,250 $ 10,341,193 2012 2013 2014 2014 2015 1.00 1.00 1.00 1.00 1.00 4.00 4.00 4.00 4.00 4.00 1.00 1.00 1.00 1.00 1.00 4.00 4.00 4.00 4.00 4.00 63.00 63.00 63.00 63.00 63.00 0.00 0.00 0.00 0.00 0.00 7.00 7.00 7.00 7.00 7.00 80.00 80.00 80.00 80.00 80.00 111 2014 2014 2015 $ - $ 29,206 $ - 24,000 24,000 24,000 168,000 168,000 170,000 20,000 20,000 35,000 36,000 36,000 22,500 10,800 10,800 - $ 258,800 $ 288,006 $ 251,500 City of Iowa City Activity Summary Activity: Fire Administration (450100) Fund: General (1000) Division: Fire Administration (450100) Department: Fire Revenues & Other Financing Sources: Intergovernmental State 28E Agreements Miscellaneous Contrib & Donations Printed Materials Other Misc Revenue Other Financial Sources Sale Of Assets Total Revenues & Other Financing Sources Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Administrative Secretary Battalion Chief Deputy Fire Chief Fire Chief Total Personnel Capital Outlay Other Operating Equipment Total Capital Outlay 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budaet Proiecti $ 1,271,134 $ 1,311,778 $ 1,400,183 $ 1,407,146 $ 1,407,146 $ 1,411,418 $ 1,411,418 30 25 2,550 - - - 8 4 - 121 1,025 595 $ 1,272,197 $ 1,311,803 $ 1,403,453 $ 1,407,146 $ 1,407,146 $ 1,411,418 $ 1,411,418 $ 381,047 $ 528,589 $ 537,848 $ 575,500 $ 575,500 $ 549,436 $ 565,919 136,434 196,774 196,106 239,667 239,667 253,002 258,062 67,588 57,570 57,269 74,464 74,464 65,083 66,385 58,223 13,636 10,000 18,000 $ 643,292 $ 796,569 $ 791,222 $ 889,631 $ 899,631 $ 885,521 $ 890,366 2012 2013 2014 2014 2015 1.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 3.00 4.00 4.00 4.00 4.00 2014 2014 2015 $ $ 10,000 $ 18,000 $ - $ 10,000 $ 18,000 112 City of Iowa City Activity Summary Activity: Fire Equipment Replacement Res (450500) Fund: General (1000) Division: Fire Equipment Replacement Res (450500) Department: Fire 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budaet Proiecti Revenues & Other Financing Sources: Intergovernmental State 28E Agreements $ 66,836 $ 69,981 $ 69,374 $ 72,780 $ 72,780 $ 112,769 $ 112,769 Total Revenues & Other Financing Sources $ 66,836 $ 69,981 $ 69,374 $ 72,780 $ 72,780 $ 112,769 $ 112,769 113 City of Iowa City Activitv Summan Activity: Fire Emergency Operations (450200) Division: Fire Emergency Operations (450200) $ 4,774,986 $ 5,443,757 $ 5,579,298 $ Fund: General (1000) Department: Fire $ 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: 84,219 102,647 102,647 96,555 98,486 General Revenues Subsidy $ 4,643,352 $ 5,341,785 $ 5,423,942 $ 5,788,070 $ 5,788,070 $ 5,885,397 $ 6,063,867 Other City Taxes 7,750 Total Expenditures $ 5,114,338 $ 5,851,931 $ 5,957,389 $ 6,283,108 Other City Taxes 257,545 489,258 521,476 489,258 489,258 529,840 540,437 Charges For Fees And Services Personnel Services - FTE 2012 2013 Fire Services 2,834 3,396 3,000 3,396 3,396 3,000 3,000 Miscellaneous 2.00 2.00 2.00 2.00 Contrib & Donations 500 - - - - - - Other Misc Revenue 754 2,384 2,855 2,384 2,384 2,364 2,384 Other Financial Sources 12.00 12.00 Firefighter 41.00 42.00 Intedund Loans 209,178 - - - - - - Sale OfAssets 175 15,108 6,116 59.00 59.00 Total Revenues & Other Financing Sources $ 5,114,338 $ 5,851,931 $ 5,957,389 $ 6,283,108 $ 6,283,108 $ 6,420,621 $ 6,609,688 Expenditures Personnel $ 4,774,986 $ 5,443,757 $ 5,579,298 $ 5,888,629 $ 5,888,629 $ 6,080,937 $ 6,263,365 Services 207,482 261,508 207,082 271,732 271,732 235,379 240,087 Supplies 99,139 82,343 84,219 102,647 102,647 96,555 98,486 Capital Outlay 32,731 64,323 86,789 20,100 20,100 7,750 7,750 Total Expenditures $ 5,114,338 $ 5,851,931 $ 5,957,389 $ 6,283,108 $ 6,283,108 $ 6,420,621 $ 6,609,688 Personnel Services - FTE 2012 2013 2014 2014 2015 Battalion Chief 3.00 2.00 2.00 2.00 2.00 Fire Captain 3.00 3.00 3.00 3.00 3.00 Fire Lieutenant 12.00 12.00 12.00 12.00 12.00 Firefighter 41.00 42.00 42.00 42.00 42.00 Total Personnel 59.00 59.00 59.00 59.00 59.00 Capital Outlay 2014 2014 2015 Rescue Vac 800 $ 14,100 $ 14,100 $ - Strut Kit 6,000 6,000 - Other Operating Equipment 7,750 Total Capital Outlay $ 20,100 $ 20,100 $ 7,750 114 City of Iowa City Activitv Summan Activity: Fire Prevention (450300) 141,593 $ 140,530 $ 157,597 $ 157,597 $ 145,355 $ Fund: General (1000) Division: Fire Prevention (450300) 35,143 38,568 45,923 45,923 40,956 Department: Fire 12,179 17,203 6,151 28,304 33,585 15,534 15,845 45,048 2011 2012 2013 2014 2014 2015 2016 $ 317,028 $ Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: General Revenues Subsidy $ 309,165 $ 179,707 $ 184,398 $ 231,824 $ 254,100 $ 260,845 5 212,336 Licenses And Perm its Food & Liquor Licenses 105 82 - - - - - Intergovemmental Federal Intergovernmental Revenue - 17,613 - - - - - Miscellaneous Other Misc Revenue 333 - 851 - - - - Other Financial Sources Sale Of Assets 7,425 Total Revenues & Other Financing Sources $ 317,028 $ 197,402 $ 185,249 $ 231,824 $ 254,100 $ 260,845 $ 212,336 Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Battalion Chief Total Personnel Capital Outlay Inflatable Fire Education House Automobiles Other Operating Equipment Total Capital Outlay $ 215,296 $ 141,593 $ 140,530 $ 157,597 $ 157,597 $ 145,355 $ 149,716 44,505 35,143 38,568 45,923 45,923 40,956 41,775 12,179 17,203 6,151 28,304 33,585 15,534 15,845 45,048 3,463 - - 16,995 59,000 5,000 $ 317,028 $ 197,402 $ 185,249 $ 231,824 $ 254,100 $ 260,845 $ 212,336 2012 2013 2014 2014 2015 1.00 1.00 1.00 1.00 1.00 2.00 1.00 1.00 1.00 1.00 115 2014 2014 2015 $ - $ 16,995 $ - - 54,000 $ - $ 16,995 $ 59,000 City of Iowa City Activitv Summan Activity: Fire Training (450400) Fund: General (1000) Division: Fire Training (450400) Department: Fire 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: General Revenues Subsidy 5 167,620 $ 137,733 $ 156,393 $ 230,102 $ 230,102 $ 199,651 $ 204,856 Intergovernmental Fed Intergovnt Rev - 17,347 - - - - - Charges For Fees And Services Fire Services - 435 2,224 2,000 2,000 2,000 2,000 Miscellaneous Contrib & Donations 1,200 - - - - - Other MiscRevenue - 56 530 - - - - Sale of Assets 500 Total Revenues & Other Financing Sources $ 168,820 $ 155,571 $ 159,647 $ 232,102 $ 232,102 $ 201,651 $ 206,856 Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Fire Lieutenant/Training Total Personnel Capital Outlay Automobile Total Capital Outlay $ 96,585 $ 105,042 $ 105,094 $ 110,152 $ 110,152 $ 117,128 $ 120,642 57,924 32,793 32,651 55,904 55,904 65,744 67,059 11,341 17,736 15,902 31,346 31,346 18,779 19,155 2,970 6,000 34,700 34,700 $ 168,820 $ 155,571 $ 159,647 $ 232,102 $ 232,102 $ 201,651 $ 206,856 2012 2013 2014 2014 2015 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 111111 2014 2014 2015 $ 34,700 $ 34,700 $ $ 34,700 $ 34,700 $ - City of Iowa City Activitv Summan Activity: Housing and Inspection Admin (470100) $ 223,562 $ 239,467 $ 238,175 $ 244,356 $ Fund: General (1000) Division: Housing and Inspection Admin (470100) 258,218 Services Department: Housing and Inspection Service 17,943 25,871 25,871 23,954 24,433 Supplies 2011 2012 2013 2014 2014 2015 2016 Total Expenditures Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: Personnel Services - FTE 2012 2013 2014 2014 2015 General Revenues Subsidy $ 236,039 $ 274,436 $ 203,259 $ 236,632 $ 236,632 $ 221,197 $ 228,677 Charges For Fees And Services H.I.S. Director 1.00 1.00 1.00 1.00 1.00 Building & Devlpmt 800 1,000 1,400 1,000 1,000 1,000 1,000 Miscellaneous Code Enforcement 14,891 7,047 26,444 7,047 7,047 26,444 26,444 Other Misc Revenue 31 10 - - - - - Printed Materials 479 107 16 - - - - Other Financial Sources Trans -Govt Activities 25,000 25,000 25,000 25,575 25,575 26,010 26,530 Total Revenues & Other Financing Sources $ 277.240 $ 307,600 $ 256,118 $ 270,254 $ 270,254 $ 274,651 $ 282,651 Expenditures Personnel $ 223,562 $ 239,467 $ 238,175 $ 244,356 $ 244,356 $ 250,697 $ 258,218 Services 53,548 68,107 17,943 25,871 25,871 23,954 24,433 Supplies 130 26 27 27 Total Expenditures $ 277,240 $ 307,600 $ 256,118 $ 270,254 $ 270,254 $ 274,651 $ 282,651 Personnel Services - FTE 2012 2013 2014 2014 2015 Code Enforcement Asst. 1.00 1.00 1.00 1.00 1.00 H.I.S. Director 1.00 1.00 1.00 1.00 1.00 Total Personnel 2.00 2.00 2.00 2.00 2.00 117 City of Iowa City Activity Summary Activity: Housing Authority Administration (490100) Fund: General (1000) Division: Housing Authority Administration (490100) Department: Housing Authority 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budaet Proiecti Revenues & Other Financing Sources: Use Of Money And Property Royalties & Commissions $ 3,481 $ 3,497 $ 3,538 $ 3,497 $ 3,497 $ 3,538 $ 3,573 Total Revenues & Other Financing Sources $ 3,481 $ 3,497 $ 3,538 $ 3,497 $ 3,497 $ 3,538 $ 3,573 118 City of Iowa City Activitv Summan Activity: Building Inspection (470200) $ 636,417 $ 680,486 $ 568,442 $ 593,763 $ 593,763 $ Fund: General (1000) Division: Building Inspection (470200) Services 166,079 91,786 Department: Housing and Inspection Service 188,293 138,260 141,025 Supplies 4,879 8,652 4,613 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: 671,148 $ 830,123 $ 830,123 $ 751,488 $ 772,575 Personnel Services - FTE General Revenues Subsidy $ 97,497 $ - $ - $ - S - $ - $ - Licenses And Perm its 5.00 4.00 4.00 4.00 Development Reg Specialist Const Per& Ins Fees 584,991 615,061 874,203 615,062 615,062 644,415 644,415 Food & Liq Licenses 18,210 742 280 - - - - General Use Permits 11,172 7,100 9,504 7,100 7,100 7,100 7,100 Misc Lie & Permits 300 300 510 300 300 170 170 Misc Permits & Lie 2,100 2,250 1,950 2,250 2,250 2,000 2,100 Professional License 2,514 2,705 2,855 100 100 2,620 2,691 Use Of Money And Property Interest Revenues 386 929 1,095 929 929 1,095 1,098 Intergovernmental Local 28E Agreements 715 707 346 707 707 346 346 Charges For Fees And Services Building & Devlpmt 248,381 260,073 338,830 260,073 260,073 263,405 263,405 Misc Charges For Svc - - 28,448 28,448 26,435 28,435 Miscellaneous Other Misc Revenue 5,106 142 - - - - - Printed Materials 9 6 - - - - - Loans 30,994 12,315 15,250 12,000 12,000 8,644 8,644 Sale Of Assets 200,353 Total Revenues & Other Financing Sources $ 1,002,375 $ 1,102,683 $ 1,244,824 $ 926,969 $ 926,969 $ 958,230 $ 958,404 Expenditures Personnel $ 636,417 $ 680,486 $ 568,442 $ 593,763 $ 593,763 $ 605,655 $ 623,825 Services 166,079 91,786 98,092 188,293 188,293 138,260 141,025 Supplies 4,879 8,652 4,613 48,067 48,067 7,573 7,725 Capital Outlay 195,000 Total Expenditures $ 1,002,375 $ 780,924 $ 671,148 $ 830,123 $ 830,123 $ 751,488 $ 772,575 Personnel Services - FTE 2012 2013 2014 2014 2015 Building Inspector 5.00 5.00 4.00 4.00 4.00 Development Reg Specialist 1.00 1.00 1.00 1.00 1.00 Housing Inspector Asst 0.30 0.30 0.30 0.30 0.30 Housing /Devel Reg Inspector 0.50 0.50 - - - SrBuilding Inspector 1.00 1.00 1.00 1.00 1.00 Total Personnel 7.80 7.80 6.30 6.30 6.30 119 City of Iowa City Activitv Summan Activity: Housing Inspections (470300) 0.00 3.00 3.00 3.00 0.75 Fund: General (1000) Division: Housing Inspections (470300) 0.75 0.75 3.00 Department: Housing and Inspection Service 0.00 0.00 0.50 0.50 0.50 0.50 0.50 2011 2012 2013 2014 2014 2015 2016 1.00 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: 5.25 5.25 General Revenues Subsidy $ - $ 12,948 $ - $ - S - $ - $ - Licenses And Perm its Const Per& Ins Fees 594,217 474,358 631,695 510,000 510,000 657,806 657,806 Misc Permits & Lie 1,730 1,200 1,360 1,200 1,200 1,360 1,430 Charges For Fees And Services Building & Devlpmt 75 - - - - - - Miscellaneous Other Misc Revenue 318 95 - - - - - Printed Materials 33 3 60 - - 60 60 Total Revenues & Other Financing Sources $ 596,373 $ 488,604 $ 633,115$ 511,200 $ 511,200 $ 659,226 $ 659,296 Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Building Inspector Housing Assistant Housing Inspector Housing Inspector Asst Housing /Devel Reg Inspector Sr Housing Inspector Total Personnel $ 416,651 $ 432,724 $ 418,237 $ 443,285 $ 443,285 $ 456,002 $ 469,682 49,815 52,667 57,983 59,422 59,422 57,296 58,442 2,332 3,213 8,715 2,416 2,416 3,176 3,239 66,500 $ 468,798 $ 488,604 $ 551,435 $ 505,123 $ 505,123 $ 516,474 $ 531,363 2012 2013 2014 2014 2015 0.00 0.00 3.00 3.00 3.00 0.75 0.75 0.75 0.75 0.75 3.00 3.00 0.00 0.00 0.00 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.00 0.00 0.00 1.00 1.00 1.00 1.00 1.00 5.75 5.75 5.25 5.25 5.25 120 GENERAL FUND CULTURE & RECREATION F Y 2 O 1 5 Parks & Recreation Cemetery Library Senior Center City of Iowa City Activitv Summan Activity: Park and Rec Admin (510100) Fund: General (1000) Division: Park and Rec Admin (510100) Department: Parks and Recreation 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budaet Proiection Revenues & Other Financing Sources: General Revenues Subsidy Miscellaneous Misc Merchandise Other Misc Revenue Total Revenues & Other Financing Sources Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Administrative Secretary Parks & Recreation Director Total Personnel $ 245,520 $ 273,000 $ 264,037 $ 265,135 $ 265,135 $ 264,015 $ 271,766 10 10 82 $ 245,612 $ 273,010 $ 264,037 $ 265,135 $ 265,135 $ 264,015 $ 271,766 $ 219,719 $ 237,812 $ 235,643 $ 241,554 $ 241,554 $ 247,067 $ 254,479 22,161 27,594 26,393 22,679 22,679 16,303 16,629 2,655 1,104 2,002 902 902 645 658 1,077 6,500 $ 245,612 $ 273,010 $ 264,037 $ 265,135 $ 265,135 $ 264,015 $ 271,766 2012 2013 2014 2014 2015 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 2.00 2.00 Activitv Summa Activity: Parkland Acquisition (510400) Fund: General (1000) Division: Park and Rec Admin Department: Parks and Recreation 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: General Revenues Subsidy $ - $ 125 $ - $ - $ - $ - $ - Total Revenues & Other Financing Sources $ - $ 125 $ - $ - $ - $ - $ Expenditures: Services $ $ 125 $ $ $ $ $ Total Expenditures $ - $ 125 $ - $ - $ - $ - $ 123 City of Iowa City Activity Summary Activity: Farmers Market (510200) Fund: General (1000) Division: Park and Rec Admin Department: Parks and Recreation 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budaet Proiecti Revenues & Other Financing Sources: 2013 2014 2014 2015 2.50 2.50 2.50 Use Of Money And Property $ 10,341 $ 16,606 $ 16,124 $ 20,436 $ 28,136 $ 24,939 $ 25,687 Rents $ 49,100 $ 60,305 $ 69,115 $ 60,305 $ 73,505 $ 83,380 $ 83,380 Charges For Fees And Services 3,556 8,685 5,197 8,746 9,246 5,244 5,349 Misc Charges For Svc 2,725 3,462 2,919 3,368 3,368 3,500 3,500 Miscellaneous Contrib & Donations 3,601 3,100 3,043 - - 3,100 3,100 Misc Merchandise 5,272 5,282 4,012 5,282 5,282 5,000 5,000 Total Revenues & Other Financing Sources $ 60,698 $ 72,149 $ 79,088 $ 68,955 $ 82,155 $ 94,980 $ 94,980 Expenditures: 2013 2014 2014 2015 2.50 2.50 2.50 Personnel $ 10,341 $ 16,606 $ 16,124 $ 20,436 $ 28,136 $ 24,939 $ 25,687 Services 23,384 28,241 28,552 32,549 38,899 30,004 30,604 Supplies 3,556 8,685 5,197 8,746 9,246 5,244 5,349 Total Expenditures $ 37,281 $ 53,532 $ 49,873 $ 61,731 $ 76,281 $ 60,187 $ 61,640 Activity Summary Activity: Government Buildings (510300) Fund: General (1000) Division: Park and Rec Admin Department: Parks and Recreation Revenues & Other Financing Sources: General Revenues Subsidy Other Financial Sources Sale Of Assets Total Revenues & Other Financing Sources Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Custodian - Govt Bldgs M. W. II - Govt Bldgs M.W. I - Govt Bldgs Rec. Maint. Supr Total Personnel 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ 479,595 $ 490,358 $ 483,947 $ 498,549 $ 498,549 $ 658,196 $ 674,382 0 $ 479,595 $ 490,368 $ 483,947 $ 498,549 $ 498,549 $ 658,196 $ 674,382 $ 285,585 $ 310,237 $ 300,807 $ 316,056 $ 316,056 $ 302,187 $ 311,253 168,158 147,759 161,314 157,580 157,580 333,718 340,392 24,267 24,153 21,827 24,913 24,913 22,291 22,737 1,585 8,219 $ 479,595 $ 490,368 $ 483,947 $ 498,549 $ 498,549 $ 658,196 $ 674,382 2012 2013 2014 2014 2015 2.50 2.50 2.50 2.50 2.50 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.33 0.33 0.33 0.33 0.33 4.83 124 4.83 4.83 4.83 4.83 City of Iowa City Activitv Summan Activity: Recreation (520100) 434,953 520,080 467,323 467,323 544,352 Fund: General (1000) Division: Recreation 203,002 231,133 241,868 241,868 Department: Parks and Recreation 64,522 60,632 36,400 83,000 83,000 76,750 52,000 $ 2,608,160 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: 2014 2014 2015 1.00 1.00 General Revenues Subsidy $ 1,539,383 $ 1,767,489 $ 1,822,827 $ 1,922,140 $ 1,869,383 $ 1,933,167 $ 1,985,286 Other City Taxes 205,020 223,821 239,719 258,834 258,834 233,750 238,425 Use Of Money And Property 1.00 1.00 1.00 1.00 1.00 Rents 93,511 92,051 96,760 92,035 92,035 96,493 96,493 Royalties & Com miss 19,599 13,351 12,319 13,341 13,486 12,640 12,640 Intergovernmental 1.00 1.00 1.00 1.00 1.00 Local 28E Agreements 117,908 98,163 99,404 98,163 98,163 104,440 104,440 Charges For Fees And Services 0.67 0.67 1.00 1.00 1.00 Culture & Recreation 592,638 578,804 569,311 579,622 632,234 660,046 660,046 Transit Fees 740 2,140 - 2,140 2,140 - - Misc Charges for Services - - 17 - - - - Miscellaneous Contrib & Donations 34,931 20,325 22,030 - - 20,650 20,650 Misc Merchandise 4,883 4,204 3,512 4,204 4,204 4,405 4,405 Other Misc Revenue (593) 768 4,451 1,000 1,000 1,368 1,368 Printed Materials - 3 - - - - - Other Financial Sources Sale Of Assets 140 429 Total Revenues & Other Financing Sources $ 2,608,160 $ 2,801,548 $ 2,870,350 $ 2,971,479 $ 2,971,479 $ 3,066,959 $ 3,123,753 Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Office Coord - Recreation Rec Program Supervisor Recreation Supt Sr Clerk/Typist - Rec M.W. I - Pools M.W. I - Recreation M.W. II - Recreation M.W. III - Pools Rec. Maint. Supr Swimming Pool Asst Total Personnel Capital Outlay Flooring Entrance Ramp Facility Improvements Grating And Tile Repairs Park & Rec Equipment Treadmill Cabin Repair Deck Furniture Dive Board Refurbishment & Handrails Maintenance And Repairs New Diving Board Repair And Maintenance Total Capital Outlay $ 1,862,923 $ 2,102,962 $ 2,082,737 $ 2,179,288 $ 2,179,288 $ 2,233,945 $ 2,300,964 487,866 434,953 520,080 467,323 467,323 544,352 554,639 192,849 203,002 231,133 241,868 241,868 211,912 216,150 64,522 60,632 36,400 83,000 83,000 76,750 52,000 $ 2,608,160 $ 2,801,548 $ 2,870,350 $ 2,971,479 $ 2,971,479 $ 3,066,959 $ 3,123,753 2012 2013 2014 2014 2015 1.00 1.00 1.00 1.00 1.00 5.00 5.00 5.00 5.00 5.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.75 2.75 2.75 2.75 2.75 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.67 0.67 0.67 0.67 0.67 1.00 1.00 1.00 1.00 1.00 15.42 15.42 15.42 15.42 15.42 125 2014 2014 2015 $ 7,500 $ 7,500 $ - 7,500 7,500 - 12,000 12,000 11,750 10,000 10,000 - - - 20,000 5,000 5,000 - 7,000 7,000 7,000 2,000 2,000 - - - 9,000 20,000 20,000 20,000 - - 9,000 12,000 12,000 $ 83,000 $ 83,000 $ 76,750 City of Iowa City Activitv Summan Activity: Park Maintenance Administration (530100) $ 188,115 $ 200,104 $ 194,545 $ 203,776 $ Fund: General (1000) Division: Park Maintenance 205,287 Services 35,055 37,710 Department: Parks and Recreation 36,486 29,292 29,877 Supplies 4,299 4,751 5,385 4,756 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: 229,303 $ 245,018 $ 245,018 $ 235,050 $ 241,744 Personnel Services - FTE General Revenues Subsidy $ 230,289 $ 242,540 $ 229,303 $ 245,018 $ 245,018 $ 235,050 $ 241,744 Miscellaneous 1.00 1.00 1.00 1.00 1.00 Other Misc Revenue 18 25 1.00 1.00 1.00 1.00 Total Revenues & Other Financing Sources $ 230,307 $ 242,565 $ 229,303 $ 245,018 $ 245,018 $ 235,050 $ 241,744 Expenditures Personnel $ 188,115 $ 200,104 $ 194,545 $ 203,776 $ 203,776 $ 199,307 $ 205,287 Services 35,055 37,710 29,373 36,486 36,486 29,292 29,877 Supplies 4,299 4,751 5,385 4,756 4,756 6,451 6,580 Capital Outlay 2,838 Total Expenditures $ 230,307 $ 242,565 $ 229,303 $ 245,018 $ 245,018 $ 235,050 $ 241,744 Personnel Services - FTE 2012 2013 2014 2014 2015 ClerkFrypist- Parks & Forest 1.00 1.00 1.00 1.00 1.00 Superintendent Parks /Forestry 1.00 1.00 1.00 1.00 1.00 Total Personnel 2.00 2.00 2.00 2.00 2.00 11KI City of Iowa City Activity Summary Activity: Park Maintenance Operations (530200) Fund: General (1000) Division: Park Maintenance Department: Parks and Recreation Revenues & Other Financing Sources: General Revenues Subsidy Use Of Money And Property Rents Charges For Fees And Services Culture & Recreation Miscellaneous Contrib & Donations Misc Merchandise Other Misc Revenue Other Financial Sources Sale Of Assets Total Revenues & Other Financing Sources Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE M.W. II - Parks M.W. III - Parks Sr MW - Parks Sr MW - Turfgrass Specialist Total Personnel Capital Outlay Fences at City & Mercer Fields Rougharea 72 Inch Mower Salt/Sand Spreader Utility Vehicle Ztr Mower Total Capital Outlay 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budaet Proiecti $ 1,793,205 $ 1,931,574 $ 1,801,485 $ 2,038,470 $ 2,046,420 $ 1,887,247 $ 1,977,826 58,581 62,629 59,867 62,630 117,630 261,560 261,560 85,964 96,711 82,412 96,711 96,711 137,329 137,329 870 8,398 2,500 - - - - 1,030 - - - - - 914 1,129 973 446 2,721 - - $ 1,942,857 $ 2,106,284 $ 1,952,759 $ 2,198,257 $ 2,263,482 $ 2,286,136 $ 2,376,715 $ 1,104,681 $ 1,222,340 $ 1,157,949 $ 1,270,865 $ 1,270,865 $ 1,335,634 $ 1,375,703 664,460 662,433 621,688 710,716 757,610 742,254 757,099 129,142 162,194 147,780 186,576 192,445 183,248 186,913 44,574 59,317 25,342 30,100 42,562 25,000 57,000 $ 1,942,857 $ 2,106,284 $ 1,952,759 $ 2,198,257 $ 2,263,482 $ 2,286,136 $ 2,376,715 2012 2013 2014 2014 2015 5.00 5.00 5.00 5.00 5.00 4.00 4.00 4.00 4.00 4.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 11.00 11.00 11.00 11.00 11.00 2014 2014 2015 $ - $ - $ 25,000 - 7,950 - 6,900 6,900 - 8,200 8,200 - 15,000 15,000 $ 30,100 $ 38,050 $ 25,000 127 City of Iowa City Activitv Summan Activity: Forestry (530300) 277,950 $ 256,775 $ 295,168 $ 295,168 $ 301,524 $ Fund: General (1000) Division: Park Maintenance 139,167 147,840 189,297 189,297 Department: Parks and Recreation 40,651 35,487 21,640 15,129 15,129 15,758 16,073 2011 2012 2013 2014 2014 2015 2016 452,604 $ Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: General Revenues Subsidy $ 379,484 $ 352,348 $ 388,908 $ 397,066 $ 397,066 $ 402,087 $ 413,658 Other City Taxes - 4,959 5,285 4,959 4,959 5,370 5,370 Miscellaneous Contrib & Donations 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Misc Merchandise 800 - - - - - - Other Misc Revenue 7,028 5,301 366 4,491 4,491 300 300 Other Financial Sources Sale Of Assets 50 - 595 - - - - Trans -Govt Activities 64,410 69,996 70,582 73,078 73,078 73,290 74,755 Total Revenues & Other Financing Sources $ 471,772 $ 452,604 $ 485,736 $ 499,594 $ 499,594 $ 501,047 $ 514,083 Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE M. W. I I - Forestry M. W. I I I - Forestry Sr MW - Forestry Total Personnel $ 268,024 $ 277,950 $ 256,775 $ 295,168 $ 295,168 $ 301,524 $ 310,570 163,097 139,167 147,840 189,297 189,297 183,765 187,440 40,651 35,487 21,640 15,129 15,129 15,758 16,073 59,480 $ 471,772 $ 452,604 $ 485,736 $ 499,594 $ 499,594 $ 501,047 $ 514,083 2012 2013 2014 2014 2015 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 3.00 3.00 3.00 3.00 3.00 128 City of Iowa City Activity Summary Activity: CBD Maintenance Operations (535100) Fund: General (1000) Division: Park Maintenance Department: Parks and Recreation Revenues & Other Financing Sources: General Revenues Subsidy Licenses And Perm its General Use Permits Miscellaneous Other Misc Revenue Total Revenues & Other Financing Sources Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE M. W. 11 - Cbd Sr M.W. - Cbd Total Personnel Capital Outlay Future Replace & Surface Repair Total Capital Outlay 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budaet Proiecti $ 498,825 $ 539,393 $ 505,968 $ 612,883 $ 612,883 $ 638,073 $ 656,799 8,176 4,938 10,467 4,938 4,938 10,467 7,860 24,174 659 $ 531,175 $ 544,331 $ 517,093 $ 617,821 $ 617,821 $ 648,540 $ 664,659 $ 323,691 $ 350,634 $ 342,345 $ 369,639 $ 369,639 $ 404,878 $ 417,024 124,627 153,430 146,144 162,371 162,371 192,913 196,171 16,744 28,327 28,604 70,811 70,811 35,749 36,464 66,113 11,940 - 15,000 15,000 15,000 15,000 $ 531,175 $ 544,331 $ 517,093 $ 617,821 $ 617,821 $ 648,540 $ 664,659 2012 2013 2014 2014 2015 2.00 2.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 3.00 3.00 3.00 3.00 3.00 129 2014 2014 2015 $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 15,000 City of Iowa City Activitv Summan Activity: Cemetery Operations (540100) 279,840 $ 243,511 $ 292,366 $ 292,366 $ 265,087 $ Fund: General (1000) Division: Cemetery Operations (540100) 55,961 52,328 65,952 65,952 Department: Parks and Recreation 11,366 20,776 14,637 23,279 23,279 17,336 17,682 46,432 2011 2012 2013 2014 2014 2015 2016 381,117 $ Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: General Revenues Subsidy $ 279,059 $ 240,909 $ 242,814 $ 283,262 $ 283,262 $ 261,168 $ 270,785 Charges For Fees And Services Misc Charges For Svc 29,760 40,885 31,845 40,885 40,885 29,760 29,760 Miscellaneous Contrib & Donations 600 - - - - - - Misc Merchandise - 28 - - - - - OtherMiscRevenue 6,000 - 1,423 - - - - Other Financial Sources Sale Of Assets 57,450 99,295 39,565 57,450 57,450 57,450 57,450 Total Revenues & Other Financing Sources $ 372,869 $ 381,117 $ 315,647 $ 381,597 $ 381,597 $ 348,378 $ 357,995 Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Cemetery Supervisor M.W. II - Cemetery M.W. III - Cemetery Total Personnel $ 257,500 $ 279,840 $ 243,511 $ 292,366 $ 292,366 $ 265,087 $ 273,039 57,571 55,961 52,328 65,952 65,952 65,955 67,274 11,366 20,776 14,637 23,279 23,279 17,336 17,682 46,432 24,540 5,170 $ 372,869 $ 381,117 $ 315,647 $ 381,597 $ 381,597 $ 348,378 $ 357,995 2012 2013 2014 2014 2015 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 3.00 3.00 3.00 3.00 3.00 130 City of Iowa City Activitv Summan Activity: General Library (550100) Division: Library Operations 2012 2013 2014 2014 2015 Fund: General (1000) Department: Library 2.00 2011 2012 2013 2014 2014 2015 2016 $ 4,219,434 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: Supplies 124,560 135,023 149,539 158,710 158,710 144,444 General Revenues Subsidy $ 3,018,256 $ 3,159,577 $ 3,019,609 $ 3,244,127 $ 3,254,127 $ 3,176,924 $ 3,309,050 Taxes Levied On Property Taxes 725,411 747,907 782,931 802,843 802,843 828,060 812,432 Delinquent Property Taxes 117 18 53 - - - - Other City Taxes 13,523 14,041 13,847 13,703 13,703 13,754 14,029 Use Of Money And Property 5.00 5.00 Library Director 1.00 1.00 1.00 1.00 Rents 123,829 118,948 107,947 123,829 123,829 132,292 132,292 Royalties & Com miss 3,464 3,068 3,027 3,068 3,068 3,027 3,186 Intergovernmental 0.00 0.00 MW I - Library 0.50 0.50 0.50 0.50 Property Tax Credits - - - - - 15,626 31,256 Local 28E Agreements 417,592 424,363 413,750 424,363 424,363 420,750 420,750 State 28E Agreements 35,000 35,000 35,000 35,000 35,000 - - Charges For Fees And Services Supervising Librarian 0.00 0.00 1.00 1.00 1.00 Total Personnel Library Charges 114 304 57 304 304 57 158 Miscellaneous Library Fines &Fees 211,610 201,157 182,418 201,157 201,157 182,418 182,418 Other Misc Revenue 59,105 63,433 62,535 63,440 63,440 62,852 62,852 Other Financial Sources Sale Of Assets 655 - - - - - - Trans -Bus Type Funds 55,000 55,000 55,000 55,000 55,000 55,000 55,000 Total Revenues & Other Financing Sources $ 4,663,676 $ 4,822,816 $ 4,676,173 $ 4,966,834 $ 4,976,834 $ 4,890,762 $ 5,023,423 Expenditures: 2012 2013 2014 2014 2015 Custodian - Library 2.00 Personnel $ 3,804,194 $ 4,018,230 $ 3,886,479 $ 4,096,779 $ 4,096,779 $ 4,096,538 $ 4,219,434 Services 643,649 630,975 627,682 673,845 673,845 643,780 656,656 Supplies 124,560 135,023 149,539 158,710 158,710 144,444 147,333 Capital Outlay 91,273 38,588 12,473 37,500 47,500 6,000 1.00 Total Expenditures $ 4,663,676 $ 4,822,816 $ 4,676,173 $ 4,966,834 $ 4,976,834 $ 4,890,762 $ 5,023,423 Personnel Services - FTE 2012 2013 2014 2014 2015 Custodian - Library 2.00 2.00 2.00 2.00 2.00 IT Support Specialist 0.00 0.00 1.00 1.00 1.00 Librarian II 7.16 7.00 6.00 6.00 6.00 Library Admin Coordinator 1.00 1.00 1.00 1.00 1.00 Library Assistant l 2.50 2.50 5.50 5.50 5.50 Library Assistant 11 1.75 1.00 1.00 1.00 1.00 Library Assistant 111 5.23 5.23 5.23 5.23 5.23 Library Building Manager 1.00 1.00 1.00 1.00 1.00 Library Clerk 6.25 6.25 2.75 2.75 2.75 Library Coordinator 6.00 6.00 5.00 5.00 5.00 Library Director 1.00 1.00 1.00 1.00 1.00 Library Web Specialist 0.75 1.00 1.00 1.00 1.00 M. W. 11 - Library 1.00 1.00 1.00 1.00 1.00 Microcomputer Specialist - Lib 1.00 1.00 0.00 0.00 0.00 MW I - Library 0.50 0.50 0.50 0.50 0.50 Network Database Spec - Lib 1.00 1.00 1.00 1.00 1.00 Pulic Relations Specialist 0.00 0.65 0.65 0.65 0.65 Sr Librarian 1.00 1.00 2.00 2.00 2.00 Sr Library Assistant 3.75 3.75 3.75 3.75 3.75 Supervising Librarian 0.00 0.00 1.00 1.00 1.00 Total Personnel 42.89 42.88 42.38 42.38 42.36 Capital Outlay 2014 2014 2015 Children's Technology Table $ 18,000 $ 18,000 $ - Lght System - 10,000 - RFID tags 13,000 13,000 6,000 Smartboard 6,500 6,500 Total Capital Outlay $ 37,500 $ 47,500 $ 6,000 131 City of Iowa City Activity Summary Activity: Library Materials (550200) Fund: General (1000) Division: Library Operations Department: Library 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budaet Proiecti Revenues & Other Financing Sources: General Revenues Subsidy $ 600,036 $ 614,796 $ 631,163 $ 642,820 $ 642,820 $ 649,248 $ 655,740 Total Revenues & Other Financing Sources $ 600,036 $ 614,796 $ 631,163 $ 642,820 $ 642,820 $ 649,248 $ 655,740 Expenditures: Services Capital Outlay Total Expenditures Capital Outlay Adult Library Materials Children's Library Materials Total Capital Outlay 256 $ 319 $ 599,780 614,796 630,845 642,820 642,820 649,248 655,740 $ 600,036 $ 614,796 $ 631,163 $ 642,820 $ 642,820 $ 649,248 $ 655,740 Activitv Summa 2014 2014 2015 $ 541,393 $ 541,393 $ 546,807 101,427 101,427 102,441 $ 642,820 $ 642,820 $ 649,248 Activity: Library Board Controlled Funds (550800) Fund: General (1000) Division: Library Operations Department: Library (Previously Library Computer & Equipment Replacement Activity) 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Revenues & Other Financing Sources: General Revenues Subsidy $ 5,026 $ 8,388 $ 7,342 $ 602 $ 602 $ Other Financial Sources Sale Of Assets 294 - 537 - - - - Transfer In From General Fund 62,422 62,422 62,422 62,422 62,422 62,422 62,422 Total Revenues & Other Financing Sources $ 67,742 $ 70,810 $ 70,301 $ 63,024 $ 63,024 $ 62,422 $ 62,422 Expenditures: Services $ 10 $ - $ 30 $ - $ - $ - $ - Supplies 7,620 5,294 21,953 2,274 2,274 45,000 45,900 Capital Outlay 60,112 65,516 48,318 60,750 60,750 Total Expenditures $ 67,742 $ 70,810 $ 70,301 $ 63,024 $ 63,024 $ 45,000 $ 45,900 Capital Outlay 2014 2014 2015 Computer Server $ 25,750 $ 25,750 $ - Software Upgrade 35,000 35,000 Total Capital Outlay $ 60,750 $ 60,750 $ - 132 City of Iowa City Activity Summary Activity: Library Board Controlled Funds (550300) Fund: Library Gifts (1001) Division: Library Operations Department: Library Revenues & Other Financing Sources: Use Of Money And Property Interest Revenues Intergovernmental Operating Grants Charges For Fees And Services Refuse Charges Miscellaneous Misc Merchandise Other Misc Revenue Printed Materials Total Revenues & Other Financing Sources Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Library Assistant Iii Library Clerk Total Personnel Capital Outlay Building Improvements Digital Signage Equipment Self Check Station IT Hardware Furniture & Office Equipment Total Capital Outlay 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budaet Proiecti $ 691 $ 670 $ - $ 670 $ 670 $ 931 $ 934 81,781 61,033 76,694 61,033 61,033 81,500 81,500 410 179 296 179 179 296 296 7,036 2,512 1,965 2,512 2,512 879 879 23,056 25,035 21,745 - - 20,000 20,000 14,778 16,290 15,606 16,290 16,290 15,606 15,606 $ 127,752 $ 105,719 $ 116,306 $ 80,684 $ 80,684 $ 119,212 $ 119,215 $ 49,410 $ 42,628 $ 30,529 $ 44,243 $ 44,243 $ 28,443 $ 29,296 30,551 56,452 30,843 14,246 14,246 18,781 19,157 4,634 8,148 3,602 8,475 8,475 6,833 6,970 - 23,857 42,692 58,000 58,000 56,000 81,500 $ 84,595 $ 131,085 $ 107,665 $ 124,964 $ 124,964 $ 110,057 $ 136,923 2012 2013 2014 2014 2015 0.50 0.50 0.50 0.50 0.50 0.25 0.25 0.25 0.25 0.25 0.75 0.75 0.75 0.75 0.75 2014 2014 2015 $ 30,000 $ 30,000 $ 10,000 15,000 15,000 - 13,000 13,000 - - - 36,000 10,000 $ 58,000 $ 58,000 $ 56,000 133 City of Iowa City Activitv Summan Activity: Library Gifts and Bequests (550400) $ 47,209 $ 12,700 $ 13,415 Fund: Library Gifts (1001) Division: Library Operations $ 2,225 $ 11,362 $ Department: Library Supplies 23,390 12,016 17,955 11,903 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: 48,000 47,208 Total Expenditures $ 77,053 $ Use Of Money And Property 33,719 $ 54,128 $ 54,128 Interest Revenues $ 624 $ 686 $ 1,150 $ 686 $ 686 $ 1,150 $ 1,153 Miscellaneous 2014 2014 Contrib & Donations 78,111 44,814 199,854 50,000 50,000 90,000 90,000 Other Misc Revenue 988 3,074 3,700 3,074 3,074 3,700 3,700 Total Revenues & Other Financing Sources $ 79,723 $ 48,574 $ 204,705 $ 53,760 $ 53,760 $ 94,850 $ 94,853 Expenditures Services $ 47,209 $ 12,700 $ 13,415 $ 2,225 $ 2,225 $ 11,362 $ 11,589 Supplies 23,390 12,016 17,955 11,903 11,903 17,969 18,348 Capital Outlay 6,454 2,989 2,349 40,000 40,000 48,000 47,208 Total Expenditures $ 77,053 $ 27,705 $ 33,719 $ 54,128 $ 54,128 $ 77,351 $ 77,145 Capital Outlay 2014 2014 2015 Building Improvements $ 40,000 $ 40,000 $ 48,000 Total Capital Outlay $ 40,000 $ 40,000 $ 48,000 134 City of Iowa City Activity Summary Activity: Library Gifts - Materials (550500) Fund: Library Gifts (1001) Division: Library Operations Department: Library Revenues & Other Financing Sources: Miscellaneous Contrib & Donations Other Financial Sources M isc Transfers In Total Revenues & Other Financing Sources Expenditures: Supplies Capital Outlay Total Expenditures Capital Outlay Adult Library Materials Children's Library Materials Total Capital Outlay 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budaet Proiecti $ 112,286 $ 94,344 $ 70,299 $ 90,000 $ 90,000 $ 75,000 $ 75,000 r,mo $ 119,861 $ 94,344 $ 70,299 $ 90,000 $ 90,000 $ 75,000 $ 75,000 $ 525 $ - $ - $ - $ - $ - $ - 73,965 91,558 41,180 90,000 90,000 75,000 75,000 $ 74,490 $ 91,558 $ 41,180 $ 90,000 $ 90,000 $ 75,000 $ 75,000 2014 2014 2015 70,000 70,000 60,000 20,000 20,000 15,000 90,000 90,000 75,000 Activity Summary Activity: Library Foundation Office (550600) Fund: Library Dvlp Off (Foundation) (1005) Division: Library Foundation Office (550600) Department: Library *Activity Prior to 2013 in Fund 9105 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budaet Proiecti Revenues & Other Financing Sources: Miscellaneous Other Misc Revenue $ - $ - $ 132,644 $ 160,191 $ 160,191 $ 190,961 $ 196,690 Total Revenues & Other Financing Sources $ - $ - $ 132,644 $ 160,191 $ 160,191 $ 190,961 $ 196,690 Expenditures: Personnel Total Expenditures Personnel Services - FTE Library Coord - Development Sr Library Assistant Total Personnel $ - $ - $ 132,644 $ 160,191 $ 160,191 $ 190,961 $ 196,690 $ - $ - $ 132,644 $ 160,191 $ 160,191 $ 190,961 $ 196,690 2012 2013 2014 2014 2015 0.00 0.00 1.00 1.00 1.00 0.00 0.00 1.00 1.00 1.00 0.00 0.00 2.00 2.00 2.00 135 City of Iowa City Activitv Summan Activity: Senior Center Administrations (570100) 18,069 - 15,000 15,000 - 5,000 Fund: General (1000) Division: Senior Center Operations 18,000 - - - 13,000 Department: Senior Center 38,000 56,069 20,605 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: General Revenues Subsidy $ 592,692 $ 613,987 $ 618,795 $ 650,772 $ 668,841 $ 666,106 $ 667,683 Use Of Money And Property Parking Ramp Revenue 17,400 17,663 17,035 22,000 22,000 - - Rents 2,125 1,539 1,624 1,539 1,539 1,624 1,624 Royalties & Corn miss 304 299 322 299 299 322 322 Intergovernmental Local 28E Agreements 75,000 70,000 70,000 59,215 59,215 70,000 70,000 Charges For Fees And Services Culture & Recreation 42,167 42,283 54,701 56,427 56,427 54,680 54,680 Misc Charges For Svc 13,853 16,698 14,459 16,698 16,698 - - Parking Charges - - - - - 17,050 17,366 Miscellaneous Contrib & Donations 25,927 34,743 37,130 40,000 40,000 51,000 51,000 Misc Merchandise 11,614 12,491 7,736 12,491 12,491 7,736 7,736 Other Misc Revenue 5,415 5,483 6,719 27,500 27,500 - - Other Financial Sources Misc Transfers In 280 - - 2,500 2,500 - - Sale Of Assets 284 836 Total Revenues & Other Financing Sources $ 787,061 $ 816,022 $ 828,520 $ 889,441 $ 907,510 $ 868,520 $ 870,411 Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE M. W. III - Senior Center M.W. I - Senior Center Operations Asst - Sr Center Program Specialist - Sr Center Receptionist - Sr Center Senior Center Coordinator Volunteer Specialist -Sr Center Total Personnel Capital Outlay Addressable Alarm Panel Contracted Improvements Hot Steam Serving Table PC Hardware Other Operating Equipment Building Improvements Total Capital Outlay $ 464,905 $ 519,362 $ 508,023 $ 541,271 $ 541,271 $ 553,758 $ 570,371 229,655 234,516 209,364 259,443 259,443 240,651 245,464 62,844 55,734 44,144 50,727 50,727 53,506 54,576 29,657 6,410 66,989 38,000 56,069 20,605 $ 787,061 $ 816,022 $ 828,520 $ 889,441 $ 907,510 $ 868,520 $ 870,411 2012 2013 2014 2014 2015 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.50 0.50 0.50 0.50 0.50 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 6.50 6.50 6.50 6.50 6.50 1911 2014 2014 2015 - 18,069 - 15,000 15,000 - 5,000 5,000 - 18,000 18,000 - - - 13,000 7,605 38,000 56,069 20,605 City of Iowa City Activity Summary Activity: Senior Center Programs (570200) Fund: Sr Center New Horizons Band (1004) Division: Senior Center Operations Department: Senior Center Revenues & Other Financing Sources: Charges For Fees And Services Culture & Recreation Miscellaneous Contrib & Donations Misc Merchandise Other Misc Revenue Total Revenues & Other Financing Sources Expenditures: Personnel Services Supplies Total Expenditures 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budaet Proiecti $ 10,584 $ 9,665 $ 10,736 $ 10,200 $ 10,200 $ 27,100 $ 27,100 1,558 3,712 3,157 2,000 2,000 2,100 2,100 44 47 - 70 70 - - - - - - - 6,000 6,000 $ 12,186 $ 13,424 $ 13,893 $ 12,270 $ 12,270 $ 35,200 $ 35,200 $ 7,825 $ 6,756 $ 6,244 $ 7,577 $ 7,577 $ 7,573 $ 7,800 1,411 3,700 3,601 3,675 3,675 3,677 3,750 4,341 2,262 1,625 1,932 1,932 2,291 2,336 $ 13,577 $ 12,718 $ 11,469 $ 13,184 $ 13,184 $ 13,541 $ 13,886 Activity Summary Activity: Senior Center Gifts and Mention (570400) Fund: Sr Center Gift Fund (1003) Division: Senior Center Operations Department: Senior Center Revenues & Other Financing Sources: Use Of Money And Property Interest Revenues Miscellaneous Contrib & Donations Total Revenues & Other Financing Sources Expenditures: Supplies Total Expenditures 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ 74 $ 71 $ 120 $ 71 $ 71 $ 120 $ 120 3,711 745 - 1,000 1,000 1,000 1,000 $ 3,785 $ 816 $ 120 $ 1,071 $ 1,071 $ 1,120 $ 1,120 $ - $ - $ 530 $ - $ - $ 16,098 $ - $ - $ - $ 530 $ - $ - $ 16,098 $ - 137 138 GENERAL FUND COMMUNITY & ECONOMIC F Y 2 O 1 5 DEVELOPMENT Planning & Community Dev. Admin. Community Development Economic Development Urban Planning Neighborhood Services Human Services City of Iowa City Activity Summary Activity: Planning & Comm Dvlp Admin (610100) Fund: General (1000) Division: Planning & Comm Dvlp Admin (610100) Department: Planning & Community Dvlpmnt 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Proiecti Revenues & Other Financing Sources: General Fund Subsidy $ 264,652 $ 290,469 $ 288,401 $ 307,208 $ 325,360 $ 298,924 $ 307,656 Misc Other Income - - 34 - 34,098 - Total Revenues & Other Financing Sources $ 264,652 $ 290,469 $ 288,435 $ 307,208 $ 359,458 $ 298,924 $ 307,656 Expenditures Personnel $ 242,646 $ 262,679 $ 259,604 $ 273,557 $ 273,557 $ 275,340 $ 283,600 Services 15,531 20,324 21,092 26,295 78,545 18,060 18,421 Supplies 5,362 7,466 7,739 7,356 7,356 5,524 5,635 Capital Outlay 1,113 - - - - - - Total Expenditures $ 264,652 $ 290,469 $ 288,435 $ 307,208 $ 359,458 $ 298,924 $ 307,656 Personnel Services - FTE 2012 2013 2014 2014 2015 Administrative Secretary 0.55 0.55 0.55 0.55 0.55 Clerk /PCD 0.00 0.50 0.50 0.50 0.50 Engineering Technician 0.50 0.50 0.50 0.50 0.50 PCD Director 1.00 1.00 1.00 1.00 1.00 Planning & Comm Dev Clerk 0.50 0.00 0.00 0.00 0.00 Total Personnel 2.55 2.55 2.55 2.55 2.55 141 City of Iowa City Activitv Summan Activity: Community Development (610200) 0.35 0.35 0.35 0.35 0.10 Fund: General (1000) Division: Community Development (610200) 0.30 0.30 0.60 Department: Planning & Community Dvlpmnt 1.00 1.00 1.00 0.10 0.10 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: General Revenues Subsidy $ 40,727 $ 64,192 $ 14,293 $ 411,844 $ 411,844 $ 377,751 $ 390,379 Use Of Money And Property Interest Revenues 4,069 7,894 32,423 33,894 33,894 25,000 25,000 Intergovernmental State 28E Agreements - - - - - 100,000 100,000 Miscellaneous Contrib & Donations - - 25,578 100,000 100,000 - - Other MiscRevenue - - 397 - - 392 392 Other Financial Sources Loans 10,416 186,274 886,360 2,040,000 2,340,000 2,040,000 2,040,000 Sale Of Assets - - 353,319 2,000,000 2,300,000 2,000,000 2,000,000 Bond Proceeds - - - - - 500,000 500,000 Transfers In - GO Bonds - - 317,623 500,000 500,000 - - Total Revenues & Other Financing Sources $ 55,212 $ 258,360 $ 1,629,993 $ 5,085,738 $ 5,685,738 $ 5,043,143 $ 5,055,771 Expenditures: Personnel Services Supplies Capital Outlay Other Financial Uses Total Expenditures Personnel Services - FTE Associate Planner Community Development Coord Housing Rehab Specialist Program Asst -Comm Devel Total Personnel Capital Outlay House Acquisitions for UniverCity Loan repayment to Banks - UniverCity Rehab Costs of UniverCity Houses Total Capital Outlay $ 52,207 $ 65,538 $ 123,182 $ 166,899 $ 166,899 $ 176,370 $ 181,661 2,716 22,692 307,578 413,602 413,602 366,069 373,391 289 130 706 5,237 5,237 704 719 - 170,000 860,527 2,500,000 2,800,000 2,500,000 2,500,000 - - 338,000 2,000,000 2,300,000 2,000,000 2,000,000 $ 55,212 $ 258,360 $ 1,629,993 $ 5,085,738 $ 5,685,738 $ 5,043,143 $ 5,055,771 2012 2013 2014 2014 2015 0.05 0.35 0.35 0.35 0.35 0.10 0.30 0.30 0.30 0.30 0.60 1.00 1.00 1.00 1.00 0.10 0.10 0.10 0.10 0.10 0.85 1.75 1.75 1.75 1.75 142 2014 2014 2015 2,000,000 2,300,000 2,000,000 2,000,000 2,300,000 2,000,000 500,000 500,000 500,000 4,500,000 5,100,000 4,500,000 City of Iowa City Activity Summary Activity: Economic Development (610500) Fund: General (1000) Division: Economic Development (610500) Department: Planning & Community Dvlpmnt Revenues & Other Financing Sources: General Revenues Subsidy Other City Taxes Other City Taxes Miscellaneous Other Misc Revenue Other Financial Sources Trans -Bus Type Funds Total Revenues & Other Financing Sources Expenditures: Personnel Services Supplies Total Expenditures Personnel Services - FTE Economic Development Coord Total Personnel 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budaet Proiecti $ 301,148 $ 388,040 $ 320,843 $ 561,642 $ 663,452 $ 578,851 $ 590,218 208,581 235,304 235,304 212,500 216,750 15,000 51,095 57,585 59,460 $ 367,243 $ 445,625 $ 588,884 $ 796,946 $ 898,756 $ 791,351 $ 806,968 $ 105,286 $ 120,891 $ 122,197 $ 131,843 $ 131,843 $ 128,962 $ 132,831 261,149 324,055 466,572 664,397 766,207 662,270 674,015 808 679 115 706 706 119 122 $ 367,243 $ 445,625 $ 588,884 $ 796,946 $ 898,756 $ 791,351 $ 806,968 2012 2013 2014 2014 2015 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 143 City of Iowa City Activity Summary Activity: Urban Planning (610600) Fund: General (1000) Division: Urban Planning (610600) Department: Planning & Community Dvlpmnt Revenues & Other Financing Sources: General Revenues Subsidy Intergovernmental Other State Grants Charges For Fees And Services Building & Devlpmt Miscellaneous Printed Materials Total Revenues & Other Financing Sources Expenditures: Personnel Services Supplies Total Expenditures Personnel Services - FTE Associate Planner Senior Planner Total Personnel 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budaet Proiecti $ 322,774 $ 289,480 $ 278,256 $ 301,687 $ 301,687 $ 295,864 $ 305,345 10,297 22,145 30,770 40,675 25,225 25,225 37,555 37,555 1,032 620 221 620 620 221 221 $ 356,248 $ 320,870 $ 319,152 $ 327,532 $ 327,532 $ 333,640 $ 343,121 $ 326,105 $ 271,364 $ 265,298 $ 274,922 $ 274,922 $ 280,885 $ 289,312 27,563 47,601 50,730 50,517 50,517 48,985 49,964 2,580 1,905 3,123 2,093 2,093 3,770 3,845 $ 356,248 $ 320,870 $ 319,152 $ 327,532 $ 327,532 $ 333,640 $ 343,121 2012 2013 2014 2014 2015 2.50 1.50 1.50 1.50 1.50 1.00 1.00 1.00 1.00 1.00 3.50 2.50 2.50 2.50 2.50 144 City of Iowa City Activity Summary Activity: Neighborhood Services (610700) Fund: General (1000) Division: Neighborhood Services (610700) Department: Planning & Community Dvlpmnt Revenues & Other Financing Sources: General Revenues Subsidy Use Of Money And Property Rents Miscellaneous Contrib & Donations Misc Merchandise Other Misc Revenue Printed Materials Total Revenues & Other Financing Sources Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Associate Planner Total Personnel Capital Outlay Maint Of The Public Art Pieces Neighborhood Pin Grant Total Capital Outlay 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budaet Proiecti $ 129,091 $ 151,108 $ 123,028 $ 149,899 5 149,899 $ 148,251 5 151,757 220 782 6,250 - 250 - - - - 492 - - - - - 1,000 - - 1,000 1,000 216 121 141 - 141 141 $ 136,269 $ 152,011 $ 124,419 $ 149,899 $ 149,899 $ 149,392 $ 152,898 $ 94,742 $ 101,224 $ 99,495 $ 103,252 $ 103,252 $ 105,772 $ 108,945 31,129 23,417 20,155 20,025 20,025 14,679 14,973 3,193 9,272 4,770 1,622 1,622 1,941 1,980 7,205 18,098 - 25,000 25,000 27,000 27,000 $ 136,269 $ 152,011 $ 124,419 $ 149,899 $ 149,899 $ 149,392 $ 152,898 2012 2013 2014 2014 2015 1.00 1.00 1.00 1.00 1.00 1.00 145 1.00 1.00 1.00 1.00 2014 2014 2015 10,000 10,000 12,000 15,000 15,000 15,000 25,000 25,000 27,000 City of Iowa City Activity Summary Activity: Human Services (610820) Fund: General (1000) Division: Human Services (610820) Department: Planning & Community Dvlpmnt 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budaet Proiecti Revenues & Other Financing Sources: 2011 2012 2013 2014 2014 2015 General Revenues Subsidy $ - $ - $ 292,997 $ 265,175 $ 265,175 $ 265,031 $ 270,477 Total Revenues & Other Financing Sources $ - $ - $ 292,997 $ 265,175 $ 265,175 $ 265,031 $ 270,477 Miscellaneous Expenditures: Contrib & Donations $ 3,035 $ 1,224 $ 1,078 $ 1,000 Personnel $ - $ - $ 13,021 $ 12,291 $ 12,291 $ 14,489 $ 14,924 Services $ - - 279,976 1,000 250,764 250,764 250,542 255,553 Supplies - - - 2,120 Services 2,120 - $ 1,000 - Total Expenditures $ - $ - $ 292,997 $ 265,175 $ 265,175 $ 265,031 $ 270,477 Personnel Services - FTE Associate Planner Total Personnel 2012 2013 2014 2014 2015 0.00 0.15 0.15 0.15 0.15 0.00 0.15 0.15 0.15 0.15 Activity Summary Activity: Donation Stations (610830) Fund: General (1000) Division: Human Services Department: Planning & Community Dvlpmnt 101 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: Miscellaneous Contrib & Donations $ 3,035 $ 1,224 $ 1,078 $ 1,000 $ 1,000 $ 1,000 $ 1,000 Total Revenues & Other Financing Sources $ 3,035 $ 1,224 $ 1,078 $ 1,000 $ 1,000 $ 1,000 $ 1,000 Expenditures: Services $ 780 $ 1,000 $ 2,700 $ 1,000 $ 1,000 $ 1,000 $ 1,020 Total Expenditures $ 780 $ 1,000 $ 2,700 $ 1,000 $ 1,000 $ 1,000 $ 1,020 101 F Y 2 O 1 5 GENERAL FUND PUBLIC WORKS Public Works Administration Engineering Public Transportation City of Iowa City Activitv Summan Activity: Public Works Administration (710100) $ 256,336 $ 266,684 $ 271,075 $ Fund: General (1000) Division: Public Works Administration (710100) 281,973 $ 290,432 Services Department: Public Works 7,209 7,243 15,217 15,217 13,142 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: 274,406 $ 279,099 $ 292,514 $ 292,514 $ General Revenues Subsidy $ 262,545 $ 273,703 $ 278,173 $ 291,811 $ 291,811 $ 295,062 $ 303,685 Miscellaneous Other Misc Revenue 500 703 926 703 703 600 710 Total Revenues & Other Financing Sources $ 263,045 $ 274,406 $ 279,099 $ 292,514 $ 292,514 $ 295,662 $ 304,395 Expenditures Personnel $ 256,336 $ 266,684 $ 271,075 $ 274,851 $ 274,851 $ 281,973 $ 290,432 Services 6,454 7,209 7,243 15,217 15,217 13,142 13,405 Supplies 255 513 782 2,446 2,446 547 558 Total Expenditures $ 263,045 $ 274,406 $ 279,099 $ 292,514 $ 292,514 $ 295,662 $ 304,395 Personnel Services - FTE 2012 2013 2014 2014 2015 Program Asst - Pub Works 1.00 1.00 1.00 1.00 1.00 Public Works Director 1.00 1.00 1.00 1.00 1.00 Total Personnel 2.00 2.00 2.00 2.00 2.00 149 City of Iowa City Activitv Summan Activity: Engineering Services (710200) 1.00 1.00 1.00 1.00 1.00 Fund: General (1000) Division: Engineering Services (710200) 1.00 1.00 2.00 2.00 Department: Public Works 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2011 2012 2013 2014 2014 2015 2016 1.00 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: 1.00 1.00 1.00 1.00 1.00 1.00 1.00 General Revenues Subsidy 5 780,358 $ 813,625 $ 721,281 $ 909,566 $ 909,566 $ 877,009 $ 922,045 Other City Taxes 54,411 61,984 66,065 61,984 61,984 67,125 68,468 Licenses And Perm its Const Per & Ins Fees 14,135 22,041 47,422 22,041 22,041 26,300 26,300 Charges For Fees And Services Building & Devlpmt 4,157 19,602 12,524 19,602 19,602 12,524 12,524 Miscellaneous Other Misc Revenue 2,234 7,438 29,406 7,438 7,438 20,000 20,000 Printed Materials 5,693 1,728 296 1,728 1,728 296 296 Total Revenues & Other Financing Sources $ 860,988 $ 926,418 $ 876,994 $ 1,022,359 $ 1,022,359 $ 1,003,254 $ 1,049,633 Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Architectural Sry /Energy Coord City Engineer Civil Engineer Construction Inspector Ii Engineering Technician Sr Construction Inspector Sr Engineer Sr Engineering Tech Survey Party Chief Utilities Technician - Eng Total Personnel $ 747,324 $ 807,162 $ 743,224 $ 876,054 $ 876,054 $ 859,909 $ 903,422 95,572 114,006 127,413 135,912 135,912 134,529 137,219 9,739 5,250 6,357 10,393 10,393 8,816 8,992 8,353 $ 860,988 $ 926,418 $ 876,994 $ 1,022,359 $ 1,022,359 $ 1,003,254 $ 1,049,633 2012 2013 2014 2014 2015 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 0.10 0.10 0.10 0.10 0.10 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 12.10 12.10 12.10 12.10 12.10 150 City of Iowa City Activitv Summan Activity: Mass Transit (810200) Fund: Transit (1000) Division: Mass Transit (810200) Department: Transportation Services 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Revenues & Other Financing Sources: Taxes Levied On Property Taxes $ 2,552,364 $ 2,631,516 $ - 5 - 5 - 5 - 5 - Delinquent Property Taxes 411 65 - - - - - Other City Taxes 47,583 49,403 - - - - Use Of Money And Property Parking Ramp Revenue 530,665 592,274 - - - - - Rents 159,342 134,558 - - - - - Intergovernmental Fed lntergovnt Rev 181,023 2,194,687 - - - - - Local 28E Agreements 32,844 35,633 - - - - Other State Grants 594,365 628,538 - - - - - Charges For Fees And Services Misc Charges For Svc 805 1,840 - - - - - Refuse Charges 1,620 2,518 - - - - Transit Fees 1,059,487 1,119,269 - - - - - Miscellaneous Misc Merchandise 214 1,112 - - - - - OtherMiscRevenue 52,813 44,353 - - - - - Other Financial Sources Sale Of Assets 4,000 16,790 - - - - - Trans -Govt Activities 1,163,897 739,324 - - - - - Trans -Govt Activities 1,618,372 Total Revenues & Other Financing Sources $ 6,381,433 $ 9,810,252 $ - $ $ - $ Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Assoc Dir -Trans Service Body Repair Mechanic Customer Service Rep - Transit M.W. I - Parking Systems M.W. I - Transit M.W. II - Transit Mass Transit Operator Mechanic II - Transit Mechanic III - Transit MW II - Transportation Sew. Operations Supv - Trans Sew Parts/Data Entry Clk - Transit Sr MW - Parking & Transit Transportation Svc Director Total Personnel $ 3,665,957 $ 3,869,012 $ - $ - $ - $ - $ - 1,500,376 1,525,856 - - - - - 874,718 897,039 - - - - - 247,833 228,337 $ 6,288,884 $ 6,520,244 $ - $ - $ - $ - $ - 2012 2013 2014 0.50 " See Fund 7150 " 1.00 1.00 1.00 3.00 1.00 37.75 2.00 2.00 1.00 3.50 1.00 0.50 0.50 55.75 151 152 SPECIAL REVENUE FUNDS F Y 2 0 1 5 Community Development Block Grant H.O.M.E. Program Road Use Tax Street System Maintenance Other Shared Revenue Energy Efficiency & Conservation Grant UniverCity Neighborhood Partnerships Metropolitan Planning Organization of Johnson County (MPOJC) Employee Benefits Peninsula Apartments Tax Increment Financing (TIF) Districts G.O. General Rehabilitation & Improvement Program (GRIP) Downtown Self Supporting Municipal Improvement District (SSMID) COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND Community Development Block Grant (CDBG) funds are provided to the City of Iowa City on an annual basis from the U.S. Department of Housing and Urban Development. CDBG funds are used throughout the community to address the needs of lower income citizens. CDBG funds may be used for a variety of activities (e.g. public services, public facilities, housing, economic development, fair housing, and job training). The CDBG fund has a budgeted ending cash balance of $350,524 in fiscal year 2015 versus an estimated ending cash balance of $193,881 in fiscal year 2014. The increase is related to the timing of grant revenues and loan activity. FY15 Proposed - $1,006,351 1% ■ Interest Revenue ■ Federal Grants ■ Misc ■ Loan Repayment 82% of revenue comes from Federal grants, with most of the remainder from loan repayments. 155 FY15 Proposed - $849,708 0% ■ Personnel ■ Services ■ Supplies FY15 adopted expenditures represent a 0.2% decline. Most of the reduction represents a decrease in services. City of Iowa City CDBG & CDBG Rehab (2100) Fund Summary 11411 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ (220) $ 1,883,213 $ 386,694 $ (218,675) $ (147,289) $ 193,881 $ 350,524 Revenues: Use Of Money And Property Interest Revenues $ 835 $ 8,733 $ 6,339 $ 8,733 $ 8,733 $ 6,339 $ 6,340 Intergovernmental Federal Intergovernmental Revenue 652,809 98,638 1,070,399 1,045,000 1,045,000 825,000 825,000 Miscellaneous Other Misc Revenue 2,338 2,773 5,012 2,766 2,766 5,012 5,010 Other Financial Sources Loans 2,094,900 798,998 167,568 136,000 136,000 170,000 170,000 Total Revenues $ 2,750,882 $ 909,142 $ 1,249,318 $ 1,192,499 $ 1,192,499 $ 1,006,351 $ 1,006,350 Expenditures: CDBG & CDBG Rehab $ 867,449 $ 2,405,661 $ 1,453,301 $ 851,329 $ 851,329 $ 849,708 $ 869,065 Transfers Out: Misc Transfers Out 330,000 Sub -Total Transfers Out 330,000 Total Expenditures & Transfers Out $ 867,449 $ 2,405,661 $ 1,783,301 $ 851,329 $ 851,329 $ 849,708 $ 869,065 Cash Balance, June 30 $ 1,883,213 $ 386,694 $ (147,289) $ 122,495 $ 193,881 $ 350,524 $ 487,809 Restricted / Committed /Assigned Unassigned Balance $ 1,883,213 $ 386,694 $ (147,289) $ 122,495 $ 193,881 $ 350,524 $ 487,809 % of Expenditures 217% 16% -8% 14% 23% 41% 56% 11411 City of Iowa City Activity Summary Activity: Community Development Block Grant (610300) Fund: CDBG & CDBG Rehab (2100) Division: Community Development Department: Planning & Community Dvlpmnt Revenues: Use Of Money And Property Interest Revenues Intergovernmental Federal Intergovernmental Revenue Miscellaneous Other Misc Revenue Other Financial Sources Loans Total Revenues Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Administrative Secretary Associate Planner Community Development Coord Housing Rehab Specialist Program Asst -Comm Development Total Personnel 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ 835 $ 8,733 $ 6,339 $ 8,733 $ 8,733 $ 6,339 $ 652,809 2,338 98,638 1,070,399 1,045,000 1,045,000 825,000 6,340 825,000 2,773 5,012 2,766 2,766 5,012 5,010 2,094,900 798,998 167,568 136,000 136,000 170,000 170,000 $ 2,750,882 $ 909,142 $ 1,249,318 $ 1,192,499 $ 1,192,499 $ 1,006,351 $ 1,006,350 $ 183,237 $ 193,086 $ 197,819 $ 227,592 $ 227,592 $ 236,272 $ 243,360 681,375 2,210,203 1,250,546 619,186 619,186 610,480 622,690 1,287 722 4,936 4,551 4,551 2,956 3,015 1,550 1,650 $ 867,449 $ 2,405,661 $ 1,453,301 $ 851,329 $ 851,329 $ 849,708 $ 869,065 2012 2013 2014 2014 2015 0.25 0.25 0.25 0.25 0.25 0.45 0.25 0.20 0.20 0.20 0.45 0.40 0.50 0.50 0.50 1.20 1.20 1.00 1.00 1.00 0.53 0.53 0.53 0.53 0.53 2.88 2.63 2.48 2.48 2.48 157 HOME PROGRAM FUND The HOME Program Fund accounts for HOME Investment Partnerships program (HOME) funds that are provided to the City on an annual basis from the U.S. Department of Housing and Urban Development. Budgeted cash balance at the end of fiscal year 2015 is $142,638 which is a 50% increase from the fiscal year 2014 revised estimate. This is primarily due to a reduction in loan repayment activity. Revenue: FY15 Proposed - $641,922 4f ■ Federal Grants ■ Interest ■ Loan Repayment 76% of HOME revenue is from Federal grants with most of the remainder from loan repayments and loan interest. 158 Expenditures: FY15 Proposed - $594,330 0% 9% ■Personnel ■ Services ■ Supplies 91% FY15 proposed expenditures represent a 1.6% decrease from FY14 estimated expenditures. This decrease is primarily due to a decrease in services and a reduction in staffing FTE from .70 to .50. City of Iowa City HOME Program (2110) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Projection Projection Cash Balance, July 1 $ (3,396) $ 44,783 $ (4,358) $ 86,546 $ (822) $ 95,046 $ 142,638 Revenues: Use Of Money And Property Interest Revenues Intergovernmental Fed Intergovnt Rev Other Financial Sources Loans Total Revenues Expenditures: HOME Program Sub -Total Expenditures Transfers Out: Misc Transfers Out Sub -Total Transfers Out Total Expenditures & Transfers Out Cash Balance, June 30 Restricted / Committed /Assigned Unassigned Balance % of Expenditures $ 19 $ 22,721 $ 21,922 $ 25,000 $ 25,000 $ 21,922 $ 21,920 862,299 688,241 603,846 575,000 575,000 490,000 490,000 210,929 104,696 123,992 100,000 100,000 130,000 130,000 $ 1,073,247 $ 815,658 $ 749,760 $ 700,000 $ 700,000 $ 641,922 $ 641,920 $ 944,754 $ 827,052 $ 741,437 $ 604,132 $ 604,132 $ 594,330 $ 606,639 944,754 827,052 741,437 604,132 604,132 594,330 606,639 80,314 37,747 4,787 80,314 37,747 4,787 $ 1,025,068 $ 864,799 $ 746,224 $ 604,132 $ 604,132 $ 594,330 $ 606,639 $ 44,783 $ (4,358) $ (822) $ 182,414 $ 95,046 $ 142,638 $ 177,919 $ 44,783 $ (4,358) $ (822) $ 182,414 $ 95,046 $ 142,638 $ 177,919 4% -1% 0% 30% 16% 24% 29% 159 City of Iowa City Activity Summary Activity: HOME (610400) Fund: HOME Program (2110) Division: Community Development Department: Planning & Community Dvlpmnt Revenues: Use Of Money And Property Interest Revenues Intergovernmental Fed Intergovnt Rev Other Financial Sources Loans Total Revenues Expenditures: Personnel Services Supplies Total Expenditures Personnel Services - FTE Associate Planner Community Development Coord Total Personnel 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ 19 $ 22,721 $ 21,922 $ 25,000 $ 25,000 $ 21,922 $ 21,920 862,299 688,241 603,846 575,000 575,000 490,000 490,000 210,929 104,696 123,992 100,000 100,000 130,000 130,000 $ 1,073,247 $ 815,658 $ 749,760 $ 700,000 $ 700,000 $ 641,922 $ 641,920 $ 65,385 $ 89,092 $ 66,139 $ 52,452 $ 52,452 $ 42,228 $ 43,495 879,369 737,960 673,503 549,780 549,780 550,235 561,240 - - 1,795 1,900 1,900 1,867 1,904 $ 944,754 $ 827,052 $ 741,437 $ 604,132 $ 604,132 $ 594,330 $ 606,639 2012 2013 2014 2014 2015 0.50 0.45 0.25 0.45 0.30 0.20 0.30 0.20 0.30 0.20 0.95 0.70 0.50 0.50 0.50 W-9] NOM 111 M M II e V: Y 111 k1 11 The Road Use Tax fund accounts for revenue sharing from state taxes related to transportation (road use taxes). Road use taxes include gasoline taxes, weight taxes, and license fees collected through a state and deposited into the Iowa Road Use Tax Fund (RUTF). After some off- the -top diversions, receipts into the RUTF are distributed according to a formula of 47.5 percent for the state primary road system, 24.5 percent for secondary county roads, 8 percent for farm -to- market county roads, and 20 percent for city streets. In 2008, an additional source of state revenue was established through legislation creating a separate "TIME-21 " funding stream. This revenue is dedicated primarily to maintenance and construction of certain primary highways in the state (60 percent), but also of secondary roads (20 percent) and municipal streets (20 percent). The new revenue stream was created by changing certain vehicle registration fees and schedules and by increasing trailer and title fees. The road use tax funds are allocated to cities on a per capita basis. The population counts used for distribution are based on the U.S. Census Bureau figures, which are updated every ten years. The 2010 census was finalized in the summer of 2011 and resulted in an increase in the City's population from 62,220 in 2000 to 67,862 in 2010. This result caused the City's road use revenues to take a step -up during fiscal year 2012. The city use of these funds is restricted for street and storm sewer maintenance, repair, and construction. This includes engineering, street lighting, streets signs and signals, snow removal, street cleaning, right -of -way maintenance, and related activities. Road Use Tax Fund cash balance on June 30, 2013 was $2.48 million, an increase of 51.9% over the FY2012 year -end balance. FY14 projected cash balance is a 18.1 % increase compared to FY13; FY15 projected cash balance represents a 15.5% increase over FY14. 161 FY12 -14 fund balance growth reflects the growth in the City's share of the road use revenues as well as a change in how some capital projects are funded. Several projects funded through RUT that were moved to bonded projects are being returned to RUT funding in FY15 such as the ADA curb ramp program. *FY14 and FY15 figures are estimates. Unassigned Cash Balance $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 Actual 2011 Actual 2012 Actual 2013 Budget 2014 $500,000 Budget 2015 S 161 FY12 -14 fund balance growth reflects the growth in the City's share of the road use revenues as well as a change in how some capital projects are funded. Several projects funded through RUT that were moved to bonded projects are being returned to RUT funding in FY15 such as the ADA curb ramp program. *FY14 and FY15 figures are estimates. Actual 2011 Actual 2012 Actual 2013 Budget 2014 Revised 2014 Budget 2015 161 FY12 -14 fund balance growth reflects the growth in the City's share of the road use revenues as well as a change in how some capital projects are funded. Several projects funded through RUT that were moved to bonded projects are being returned to RUT funding in FY15 such as the ADA curb ramp program. *FY14 and FY15 figures are estimates. Revenue: 1% 40 ■ Road Use Tax ■ Miscellaneous The Road Use Tax fund revenue consists of state shared road use tax revenues, and of other miscellaneous revenues. In FY15, Iowa City road use tax revenue is projected to be over $6.6 million, a 1.04% increase over the FY14 estimated revenue. Road Use Tax revenues represent over 99% of the revenue in the Road Use Tax fund. 1"61 Expenditures: 1% 1% ■ Road Use Tax Administration ■ Sidewalk Inspection • Traffic Engineering • Streets System Maintenance FY15 budgeted expenditures excluding transfers out are a 0.8% decrease from the FY14 estimated expenditures. This is primarily due to reduced supply costs due to the change in the paint striping program. Street maintenance is largest program funded by Road Use taxes followed by Traffic Engineering. City of Iowa City Road Use Tax (2200) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 1,202,790 $ 459,894 5 1,632,521 $ 1,476,219 $ 2,480,008 $ 2,926,166 $ 3,382,281 Revenues: Intergovernmental Other State Grants Road Use Tax Charges For Fees And Services Building & Devlpmt Miscellaneous Misc Merchandise Other Misc Revenue Other Financial Sources Sale Of Assets Sub -Total Revenues Transfers In: Transfers In -Govt Activities Sub -Total Transfers In Total Revenues & Transfers In Expenditures: Road Use Tax Administration Sidewalk Inspection Traffic Engineering Streets System Maintenance Sub -Total Expenditures Transfers Out: Capital Project Fund Misc Transfers Out Sub -Total Transfers Out Total Expenditures & Transfers Out Cash Balance, June 30 Restricted / Committed /Assigned Unassigned Balance % of Expenditures $ 12,595 $ - $ 17,790 $ - $ - $ - $ - 5,890,842 6,447,020 6,508,053 6,548,683 6,548,683 6,616,545 6,616,545 28,846 19,489 26,345 30,000 30,000 26,345 26,350 1,432 2,188 3,179 2,188 2,188 3,179 3,170 27,073 34,816 36,563 27,445 27,445 11,691 11,700 3,804 5,964,592 6,503,513 6,591,930 6,608,316 6,608,316 6,657,760 6,657,765 398,954 416,369 425,659 405,477 405,477 390,863 398,701 398,954 416,369 425,659 405,477 405,477 390,883 398,701 $ 6,363,546 $ 6,919,882 $ 7,017,589 $ 7,013,793 $ 7,013,793 $ 7,048,643 $ 7,056,466 $ 2,214 $ 2,489 $ 2,406 $ 77,489 $ 77,489 $ 77,406 $ 78,954 61,217 35,474 45,412 82,712 82,712 77,001 77,604 1,603,738 1,570,987 1,485,931 1,532,486 1,532,486 1,441,637 1,452,337 3,882,476 3,607,748 3,557,587 3,976,772 3,976,772 4,028,272 4,111,991 5,549,645 5,216,698 5,091,336 5,669,459 5,669,459 5,624,316 5,720,885 1,318,824 222,785 790,627 565,000 597,927 665,000 615,000 237,973 307,772 288,139 298,247 298,247 305,214 311,318 1,556,797 530,557 1,078,766 863,247 896,174 970,214 926,318 $ 7,106,442 $ 5,747,255 $ 6,170,102 $ 6,532,706 $ 6,565,633 $ 6,594,530 $ 6,647,204 $ 459,894 $ 1,632,521 $ 2,480,008 $ 1,957,306 $ 2,928,168 $ 3,382,281 $ 3,791,543 $ 459,894 $ 1,632,521 $ 2,480,008 $ 1,957,306 $ 2,928,168 $ 3,382,281 $ 3,791,543 6% 28% 40% 30% 45% 51% 57% 163 City of Iowa City Activity Summary Activity: Road Use Tax Administration (710310) Fund: Road Use Tax (2200) Division: Streets (RUTF) Department: Public Works Expenditures: Services $ 2,214 $ 2,489 $ 2,406 $ 77,489 $ 77,489 $ 77,406 $ 78,954 Total Expenditures $ 2,214 $ 2,489 $ 2,406 $ 77,489 $ 77,489 $ 77,406 $ 78,954 164 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Revenues & Transfers In: Intergovernmental Road Use Tax $ 5,890,842 $ 6,447,020 $ 6,508,053 $ 6,548,683 $ 6,548,683 $ 6,616,545 $ 6,616,545 Other Financial Sources Transfers In -Govt Activities 398,954 416,369 425,659 405,477 405,477 390,883 398,701 Total Revenues $ 6,289,796 $ 6,863,389 $ 6,933,712 $ 6,954,160 $ 6,954,160 $ 7,007,428 $ 7,015,246 Expenditures: Services $ 2,214 $ 2,489 $ 2,406 $ 77,489 $ 77,489 $ 77,406 $ 78,954 Total Expenditures $ 2,214 $ 2,489 $ 2,406 $ 77,489 $ 77,489 $ 77,406 $ 78,954 164 City of Iowa City Activity Summary Activity: Sidewalk Inspection (710220) Fund: Road Use Tax (2200) Division: Streets (RUTF) Department: Public Works Revenues: Charges For Fees And Services Building & Devlpmt Total Revenues Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Capital Outlay Sidewalk And R.O.W. Repairs Total Capital Outlay 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ 28,846 $ 19,489 $ 26,345 $ 30,000 $ 30,000 $ 26,345 $ 26,350 $ 28,846 $ 19,489 $ 26,345 $ 30,000 $ 30,000 $ 26,345 $ 26,350 $ 6,246 $ 12,328 $ 9,939 $ 16,263 $ 16,263 $ 16,263 $ 16,751 4,985 4,878 2,125 6,234 6,234 5,588 5,700 32 207 88 215 215 150 153 49,954 18,061 33,260 60,000 60,000 55,000 55,000 $ 61,217 $ 35,474 $ 45,412 $ 82,712 $ 82,712 $ 77,001 $ 77,604 I"I 2014 2014 2015 $ 60,000 $ 60,000 $ 55,000 $ 60,000 $ 60,000 $ 55,000 City of Iowa City Activity Summary Activity: Traffic Engineering (710320) Fund: Road Use Tax (2200) Division: Streets (RUTF) Department: Public Works Expenditures Personnel 2011 2012 2013 2014 2014 2015 2016 Services Actual Actual Actual Budget Revised Budget Projection Revenues: 371,326 282,248 200,891 411,226 311,226 266,511 292,241 Intergovernmental 159,069 134,252 126,125 100,000 200,000 120,000 100,000 Other State Grants $ 12,595 $ - $ - $ - $ - $ - $ - Miscellaneous 4.15 Misc Merchandise 289 1,591 1,535 1,591 1,591 1,535 1,530 Other Misc Revenue 24,712 6,732 24,321 1,561 1,561 275 280 Total Revenues $ 37,596 $ 8,323 $ 25,856 $ 3,152 $ 3,152 $ 1,810 $ 1,810 Expenditures Personnel $ 520,830 $ 587,673 $ 572,879 $ 423,361 $ 423,361 $ 426,741 $ 439,543 Services 552,513 566,814 586,036 597,899 597,899 608,385 620,553 Supplies 371,326 282,248 200,891 411,226 311,226 266,511 292,241 Capital Outlay 159,069 134,252 126,125 100,000 200,000 120,000 100,000 Total Expenditures $ 1,603,738 $ 1,570,987 $ 1,485,931 $ 1,532,486 $ 1,532,486 $ 1,441,637 $ 1,452,337 Personnel Services - FTE 2012 2013 2014 2014 2015 Asst Supt Streets /Solid Waste 0.50 0.50 0.50 0.50 0.50 Electrician - Traffic Eng 2.00 2.00 2.00 2.00 2.00 Electronics Tech/Traffic Eng 1.00 1.00 1.00 1.00 1.00 Sr Clerk/Typist - Streets 0.50 0.50 0.50 0.50 0.50 Supt Streets/Solid Waste 0.15 0.15 0.15 0.15 0.15 Total Personnel 4.15 4.15 4.15 4.15 4.15 Capital Outlay 2014 2014 2015 Painting Equipment $ 100,000 $ 100,000 $ - Traffic Signal Equipment 100,000 120,000 Total Capital Outlay $ 100,000 $ 200,000 $ 120,000 1[Hi City of Iowa City Activity Summary Activity: Streets System Maintenance (710330) Fund: Road Use Tax (2200) Division: Streets (RUTF) Department: Public Works Revenues: Intergovernmental Other State Grants Miscellaneous Misc Merchandise Other Misc Revenue Other Financial Sources Sale Of Assets Total Revenues Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Asst Supt Streets /Solid Waste M. W. II - Signs M.W. I - Streets M.W. II - Streets M.W. III - Streets Mw III - Lead Sweeper Operator Sr Clerk/Typist - Streets Sr M.W. - Streets Supt Streets/Solid Waste Total Personnel 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ - $ - $ 17,790 $ - $ - $ - $ - 1,143 597 1,644 597 597 1,644 1,640 2,361 28,084 12,242 25,884 25,884 11,416 11,420 3,804 $ 7,308 $ 28,681 $ 31,676 $ 26,481 $ 26,481 $ 13,060 $ 13,060 $ 2,090,950 $ 2,081,054 $ 1,990,876 $ 2,291,651 $ 2,291,651 $ 2,282,308 $ 2,350,777 1,126,130 1,032,481 1,033,871 1,131,113 1,131,113 1,154,400 1,177,488 600,411 489,075 530,155 508,558 508,558 533,064 543,725 64,985 5,138 2,685 45,450 45,450 56,500 40,000 $ 3,882,476 $ 3,607,748 $ 3,557,587 $ 3,976,772 $ 3,976,772 $ 4,028,272 $ 4,111,991 Capital Outlay Forklift (split 50 % with Solid Waste division) Vibra plate tamper replacement (3) Arrow Board Crack Seal Program Total Capital Outlay 2012 2013 2014 2014 2015 0.50 0.50 0.50 0.50 0.50 1.00 1.00 1.00 1.00 1.00 6.00 6.00 6.00 6.00 6.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00 1.00 1.00 1.00 1.00 1.00 0.50 0.50 0.50 0.50 0.50 2.00 2.00 2.00 2.00 2.00 0.50 0.50 0.50 0.50 0.50 25.50 25.50 25.50 25.50 25.50 IR)1 2014 2014 2015 $ - $ - $ 12,500 6,000 5,450 5,450 - 40,000 40,000 40,000 $ 45,450 $ 45,450 $ 58,500 1011 00 1 A MI 00 ril N A 11 N AN AkiL11:8111ki 117 This fund accounts for federal and state disaster and stimulus grants, including Jumpstart Iowa, Hazard Mitigation Grant Project (HMGP) Buyout, and Supplemental Community Development Block Grants (CDBG). Individual programs provide public assistance for business and residential flood recovery efforts, the acquisition and removal of properties within the flood plain, down payment assistance for owner - occupied affordable housing to replace the tax base lost from the buyout. Infrastructure projects related to flood protection include levees, water well head protection, and bridge and roadway elevation. The City of Iowa City's role in the majority of grant programs is to manage pass- through grants and distribute them to Iowa City businesses and residents affected by the flood. Assistance Summary: • Buyout: 93 residential properties were acquired in the Park View Terrace and Taft Speedway neighborhoods with disaster recovery buyout grants. The HMGP Buyout has been closed out, and the CDBG Buyout will be closed out in 2013. Approximately $22 million in grant funds have been expended for property acquisition, demolition and relocation. • Residential Rehabilitation: 106 households received assistance from state Jumpstart and federal Jumpstart grants. Approximately $3.3 million in residential rehabilitation assistance was distributed. • Business Assistance: 79 businesses were assisted with either Jumpstart Business funds or Business Rental Assistance Program funds. Approximately $2.3 in business assistance has been distributed. • Single Family New Construction: 103 owner - occupied affordable housing units have been constructed and sold. The City expects to assist 38 additional properties through this program. Approximately $4.4 million has been expended for down payment assistance and an additional $1.6 million will be expended by the end of FY14. • Infrastructure: CDBG Public Infrastructure funding, management, and monitoring is being provided for the Wastewater Treatment Facility relocation, Rocky Shore Lift Station project, construction of the East Side Levee and West Side Levee projects, and flood proofing protection of the water well heads at the Water Treatment Facility site. Two temporary Associate Planners that were added after the 2008 flood to manage these flood recovery programs. These two positions are being eliminated in the fiscal year 2015 budget. IRN City of Iowa City Other Shared Revenue (2300) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ (3,363,474) 3 (874,354) $ (1,283,445) $ (1,673,608) $ (521,715) $ (547,054) $ 2,946 Revenues: Use Of Money And Property Interest Revenues Intergovernmental Other State Grants Sub -Total Revenues Transfers In: Other Financial Sources Misc Transfers In Sub -Total Transfers In Total Revenues & Transfers In $ 214 $ - $ - $ - $ - $ - $ - 13,215,057 5,956,946 3,179,010 785,000 785,000 3,700,000 3,150,000 13,215,271 5,956,946 3,179,010 785,000 785,000 3,700,000 3,150,000 83,324 1,475 4,101 83,324 1,475 4,101 $ 13,298,595 $ 5,958,421 $ 3,183,111 $ 785,000 $ 785,000 $ 3,700,000 $ 3,150,000 Expenditures: Community Development Grants: Hazard Mitigation Flood Buyout $ 447,720 $ 661,283 $ 5,513 $ - $ - $ - $ - Jumpstart Business Rental Assistance 55,142 167,080 20,857 60,000 60,000 - - Non- Hazard Mitigation Grant Buyout 6,483,056 4,539,931 1,436,473 25,339 25,339 - - SupplementalCDBG - Residential Project 7,360 5,020 951,984 600,000 600,000 3,000,000 3,000,000 Supplemental CDBG -Residential 3,803,577 994,198 6,554 125,000 125,000 150,000 150,000 Sub -Total Expenditures 10,796,855 6,367,512 2,421,381 810,339 810,339 3,150,000 3,150,000 Transfers Out: Misc Transfers Out Sub -Total Transfers Out Total Expenditures & Transfers Out Cash Balance, June 30 Restricted / Committed /Assigned Unassigned Balance % of Expenditures 12,620 $ 10,809,475 $ 6,367,512 $ 2,421,381 $ 810,339 $ 810,339 $ 3,150,000 $ 3,150,000 $ (874,354) $ (1,283,445) $ (521,715) $ (1,698,947) $ (547,054) $ 2,946 $ 2,946 $ (874,354) $ (1,283,445) $ (521,715) $ (1,698,947) $ (547,054) $ 2,946 $ 2,946 -8% -20% -22% -210% -68% 0% 0% I City of Iowa City Activity Summary Activity: Community Development (610200) Fund: Other Shared Revenue (2300) Division: Community Development (610200) Department: Planning & Community Dvlpmnt Revenues & Transfers In: Use Of Money And Property Interest Revenues Intergovernmental Other State Grants Other Financial Sources Misc Transfers In Total Revenues & Transfers In Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Associate Planner Total Personnel 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ 214 $ - $ - $ 13,215,057 5,956,946 3,179,010 785,000 785,000 3,700,000 3,150,000 83,324 1,475 4,101 $ 13,298,595 $ 5,958,421 $ 3,183,111 $ 785,000 $ 785,000 $ 3,700,000 $ 3,150,000 $ 201,410 $ 206,721 $ 154,879 $ 152,101 $ 152,101 $ - $ - 4,268,829 1,317,096 951,412 658,238 658,238 3,150,000 3,150,000 606 76 - - - - - 6,326,010 4,843,619 1,315,090 $ 10,796,855 $ 6,367,512 $ 2,421,381 $ 810,339 $ 810,339 $ 3,150,000 $ 3,150,000 2012 2013 2014 2014 2015 1.60 1.60 1.62 1.62 0.00 1.60 1.60 1.62 1.62 0.00 170 A 011:1 zTCVd:1 a a [11111:101 EWO.-Weis] 11 :UV !IIII I Is] 011:l110Z63:(�3:L1011112 AM 01111 The Energy Efficiency and Conservation Block Grant (EECBG) Program is a federally- funded initiative intended to spur deployment of the cleanest, most economical and reliable energy efficiency and conservation technologies across the country by providing funds to state and local governments for the development, promotion, implementation, and management of energy efficiency and conservation projects and /or programs. The City of Iowa City was awarded $692,300 in November, 2009, and the City use the funding to retrofit eight municipal buildings, advertise free residential energy audits, and employ one intern to track municipal utility usage. The fund is now being used as an inter -fund energy efficiency reimbursement program. The facilities and funds that received improvements through the grant will be repaying the fund annually based on the expected savings from the improvements. The first year of repayment is fiscal year 2014. Another round of improvements is budgeted for fiscal year 2015. A schedule of the cost of improvements (net of rebates), the annual savings, and payback period is presented is as follows: Facility Net Cost Annual Savings Predicted Estimated Payback Period PHASE I: Wastewater blower $253,266 $20,000 12.66 Wastewater lighting $60,511 $2,060 29.37 Water Detailed Studies $44,960 $10,000 4.50 Water Plant Lighting $168,941 $9,596 17.61 Mercer /Scanlon $91,789 $5,130 17.89 Rec Center $66,934 $3,492 19.17 $686,401 $50,278 PHASE II: City Hall $8,143 $13,732 0.59 Library $32,693 $8,288 3.94 Sr. Center $31,427 $13,298 2.36 City Transit $11,346 $3,366 3.37 $83,609 $38,684 171 City of Iowa City Energy Efficiency & Conservation Block Grant (2310) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 261,598 $ (37,281) $ (33,138) $ (48,303) $ (23,394) $ 26,884 3 (6,447) Revenues: Use Of Money And Property Interest Revenues Intergovernmental Federal Intergovernmental Revenue Miscellaneous Other Misc Revenue Total Revenues Expenditures: Energy Eff Revolving Loan Fund Environmental Coordinator Municipal Energy Conservation Public Aware Midam Audit Frog Total Expenditures Cash Balance, June 30 Restricted / Committed /Assigned Unassigned Balance % of Expenditures $ (756) $ - $ - $ - $ - $ - $ - (29,944) 406,169 36,075 - - - - 24,617 64,176 50,278 137,805 88,962 $ (30,700) $ 430,786 $ 100,251 $ - $ 50,278 $ 137,805 $ 88,962 $ 186 $ - $ - $ - $ - $ 171,136 $ - 24,827 17,913 22,634 - - - - 227,803 408,580 67,873 - - - - 15,363 150 $ 268,179 $ 426,643 $ 90,507 $ - $ - $ 171,136 $ - $ (37,281) $ (33,138) $ (23,394) $ (48,303) $ 26,884 $ (6,447) $ 82,515 $ (37,281) $ (33,138) $ (23,394) $ (48,303) $ 26,884 $ (6,447) $ 82,515 -14% -8% -26% #DIV 10I #DIV /0I 4% #DIV /01 172 City of Iowa City Activity Summary Activity: Energy Efficiency & Conserv. Block Grant (710450) Fund: Energy Eff & Cons Block Grant (2310) Division: Public Works Administration Department: Public Works Revenues: Use Of Money And Property Interest Revenues Intergovernmental Fed Intergovnt Rev Miscellaneous Other Misc Revenue Total Revenues Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection (756) (29,944) 406,169 36,075 24,617 64,176 50,278 137,805 88,962 $ (30,700) $ 430,786 $ 100,251 $ - $ 50,278 $ 137,805 $ 88,962 18,577 26,758 20,463 - - - - 137,010 26,711 6,010 - - - - 2,800 61,488 112 - - - - 109,792 311,686 63,922 171,136 $ 268,179 $ 426,643 $ 90,507 $ - $ - $ 171,136 $ 173 UNIVERCITY NEIGHBORHOOD PARTNERSHIPS FUND The UniverCity Neighborhood Partnership program is a collaboration between the City and the University of Iowa. The program purchases rental homes in designated neighborhoods, restores them to single - family homes, and then sells them to income - qualifying families. The property renovations are to be between $40,000 and $50,000, and the University provides down payment assistance to University employees. Local lenders provide low - interest loans for the purchase of properties. Homebuyers who are selected to purchase one of the homes will pay the original acquisition price plus loan and carrying costs, which may include interest for the time that the property is held in City ownership, recording fee for construction loan mortgage, mowing and snow removal, utilities, real estate taxes, and insurance. The cost of renovations will NOT be passed on to the homebuyers so long as the homebuyers retain ownership of the property as their primary residence for seven years. In addition, all homes must be maintained as owner- occupied housing and affordable housing for twenty years. The program began in fiscal year 2010 when the City initially received $1.25 million through the State of Iowa I -JOBS program. The first 'round' of the UniverCity program (using I -JOBS funds) renovated 26 homes. The program was moved to the General Fund in fiscal year 2013 which included funds for four homes. The program was expanded in fiscal year 2014 with funds for 12 homes (including 2 funded through the Housing Authority) and was continued at that level again in fiscal year 2015. The 2015 budget information for this program can be found in the Community and Economic Development section of the General Fund. 174 City of Iowa City UniverCity Neighborhood Partnership (2315) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 48,948 $ (138,789) $ (342,856) $ 390,721 $ (547) $ (547) 5 (547) Revenues: Intergovernmental Other State Grants $ 296,774 $ 875,856 $ - $ - $ - $ - 5 - Miscellaneous Contrib & Donations 57,500 6,076 (41,750) - - - - OtherMiscRevenue 20,985 5,535 844 - - - - Other Financial Sources Loans 1,795,500 1,395,405 270,538 - - - - Sale Of Assets 682,170 2,255,519 1,054,403 Sub -Total Revenues 2,852,929 4,538,391 1,284,035 - - - - Transfers In: Misc Transfers In 94,486 77,387 8,657 Sub -Total Transfers In 94,486 77,387 8,657 Total Revenues & Transfers In $ 2,947,415 $ 4,615,778 $ 1,292,692 $ - $ - $ - $ - Expenditures: Univercity Neighborhood Partnership $ 3,135,152 $ 4,819,845 $ 950,383 $ $ $ $ Total Expenditures $ 3,135,152 $ 4,819,845 $ 950,383 $ - $ - $ - $ - Cash Balance, June 30 Restricted / Committed /Assigned Unassigned Balance % of Expenditures $ (138,789) $ (342,856) $ (547) $ 390,721 $ (547) $ (547) $ (547) $ (138,789) $ (342,856) $ (547) $ 390,721 $ (547) $ (547) $ (547) -4% -7% 0% #DIV /0I #DIV 10I #DIV /OI #DIV 10I 175 City of Iowa City Activity Summary Activity: Community Development (610200) Fund: UniverCity Neighborhood Partnership (2315) Division: Community Development (610200) Department: Planning & Community Dvlpmnt Revenues & Transfers In: Intergovernmental Other State Grants Miscellaneous Contrib & Donations Other Misc Revenue Other Financial Sources Loans Sale Of Assets M isc Transfers In Trans -Govt Activities Total Revenues & Transfers In Expenditures: Personnel Services Supplies Capital Outlay Other Financial Uses Total Expenditures Personnel services - FTE Housing Rehab Specialist 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ 296,774 $ 875,856 $ - $ - $ - $ 57,500 6,076 (41,750) - - 20,985 5,535 844 - - 1,795,500 1,395,405 270,538 - - 682,170 2,255,519 1,054,403 - - 94,486 77,387 8,657 - - $ 2,947,415 $ 4,615,778 $ 1,292,692 $ - $ - $ - $ $ 72,325 $ 74,974 $ 8,854 $ - $ - $ - 99,371 152,758 35,967 - - - 1,237 4,796 24 - - - 2,284,719 2,211,412 - - - - 677,500 2,375,905 905,538 $ 3,135,152 $ 4,819,845 $ 950,383 $ - $ - $ - $ 2012 2013 2014 2014 2015 0.20 0.20 0.00 0.00 0.00 1111511 METROPOLITAN PLANNING ORGANIZATION (MPO) OF JOHNSON COUNTY The Metropolitan Planning Organization (MPO) of Johnson County Fund is a special revenue fund that accounts for the operations of the MPO. Funding for the MPO is derived from multiple sources including the City's General Fund and the Road Use Tax Fund. Contributions are also received from the MPO's other government members in Johnson County and from State of Iowa grants. Estimated revenues and transfers -in in fiscal year 2014 are 4.9% higher than the actual fiscal year 2013 due to increased member contributions and state grant funds. Budgeted revenues and transfers -in for fiscal year 2015 is expected to increase only very slightly over fiscal year 2014. Fund balance in the MPO fund is trending slightly downward from fiscal year 2012 through fiscal year 2015 dropping from $140,937 to $117,725. The fund balance as a percentage of expenditures ranges from 21% in fiscal year 2012 to 17% in fiscal year 2015, however, is still higher than the 2011 fund balance coverage of 11 %. 177 City of Iowa City Metro Planning Organization of Johnson County (2350) Fund Summary Transfers In: Transfer -In from General Fund and RUT 367,523 408,688 327,286 343,297 343,297 353,596 360,668 Sub -Total Transfers In 367,523 408,688 327,286 343,297 343,297 353,596 360,668 Total Revenues & Transfers In $ 676,598 $ 728,514 $ 644,685 $ 676,274 $ 676,274 $ 677,141 $ 688,928 Expenditures Metro Planning Ong of Johnson County 2011 2012 2013 2014 2014 2015 2016 680,833 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 69,551 $ 73,576 S 140,937 $ 116,070 $ 141,705 $ 137,146 $ 117,725 Revenues: $ 696,562 $ 716,160 Cash Balance, June 30 $ 73,576 $ Intergovernmental $ 141,705 $ 111,511 $ 137,146 $ 117,725 Local 28E Agreements $ 127,107 $ 140,761 $ 121,772 $ 146,477 $ 146,477 $ 137,045 $ 141,760 Other State Grants 175,445 177,449 175,000 185,000 185,000 165,000 185,000 Miscellaneous $ 73,576 $ 140,937 $ 141,705 $ Other Misc Revenue 6,523 1,616 20,627 1,500 1,500 1,500 1,500 Sub -Total Revenues 309,075 319,826 317,399 332,977 332,977 323,545 328,260 Transfers In: Transfer -In from General Fund and RUT 367,523 408,688 327,286 343,297 343,297 353,596 360,668 Sub -Total Transfers In 367,523 408,688 327,286 343,297 343,297 353,596 360,668 Total Revenues & Transfers In $ 676,598 $ 728,514 $ 644,685 $ 676,274 $ 676,274 $ 677,141 $ 688,928 Expenditures Metro Planning Ong of Johnson County $ 672,573 $ 661,153 $ 643,917 $ 680,833 $ 680,833 $ 696,562 $ 716,160 Total Expenditures $ 672,573 $ 661,153 $ 643,917 $ 680,833 $ 680,833 $ 696,562 $ 716,160 Cash Balance, June 30 $ 73,576 $ 140,937 $ 141,705 $ 111,511 $ 137,146 $ 117,725 $ 90,493 Restricted / Committed /Assigned Unassigned Balance $ 73,576 $ 140,937 $ 141,705 $ 111,511 $ 137,146 $ 117,725 $ 90,493 % of Expenditures 11% 21% 22% 16% 20% 17% 13% 178 City of Iowa City Activity Summary Activity: Metro Planning Org of Jo Co (610810) Fund: Metro Planning Org Of Johnson Cnty (2350) Division: Metro Planning Org of Jo Co (610810) Department: Planning & Community Dvlpmnt Revenues & Transfers In: Intergovernmental Local 28E Agreements Other State Grants Miscellaneous Other Misc Revenue Other Financial Sources Transfer -In from General Fund and RUT Total Revenues & Transfers In Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Administrative Secretary Associate Planner Engineering Technician Human Services Coordinator JCCOG Director MPO Director Total Personnel 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ 127,107 $ 140,761 $ 121,772 $ 146,477 $ 146,477 $ 137,045 $ 141,760 175,445 177,449 175,000 185,000 185,000 185,000 185,000 6,523 1,616 20,627 1,500 1,500 1,500 1,500 367,523 408,688 327,286 343,297 343,297 353,596 360,668 $ 676,598 $ 728,514 $ 644,685 $ 676,274 $ 676,274 $ 677,141 $ 688,928 $ 569,055 $ 554,654 $ 533,160 $ 552,272 $ 552,272 $ 566,707 $ 583,708 91,364 95,824 98,997 112,796 112,796 112,379 114,627 4,816 10,675 11,760 15,765 15,765 17,476 17,826 7,338 $ 672,573 $ 661,153 $ 643,917 $ 680,833 $ 680,833 $ 696,562 $ 716,160 2012 2013 2014 2014 2015 0.20 0.20 0.20 0.20 0.20 4.00 4.00 4.00 4.00 4.00 0.40 0.40 0.40 0.40 0.40 1.00 0.00 0.00 0.00 0.00 1.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 1.00 1.00 6.60 5.60 5.60 5.60 5.60 179 AkviIU11i]' /:14yA0l:1 a III &I to] 0111 This fund accounts for annual employee benefit costs for the General Fund and a share of Road Use Tax employees. Costs include health, dental, life and disability insurance; employer -share FICA and IPERS retirement contributions; Chapter 411 Police and Fire retirement contributions, accidental disability and on- the -job injury medical claims; and workers compensation insurance. Legal authority for the fund is established by two sections code. Iowa State Code chapter 386.6.1 provides authority for municipalities to establish a fund for the purpose of "accounting for pension and related employee benefit funds as provided by the City Finance Committee ", while also providing the authority to levy a tax in the amount necessary to meet these obligations. Chapter 545.4 of the Administrative Code of Iowa provides the City Finance Committee's definition of eligible benefits and how they are must be accounted for. During the 2009 legislative session, a bill was passed amending section 411.16(5)(c)(2) of the Iowa State Code. This amendment added a presumption for police and fire personnel, that any infectious disease and /or cancer is presumed to have been contracted during the performance of the duties, placing fiduciary responsibility for all related medical claims upon the employer. As with other accidental disability and on- the -job medical claims, cash reserves will be utilized to prevent a spike in the tax levy in any given year from such claims. For this reason, cash balance is recommended to be twenty -five percent (25 %) of total fund expenditures and transfers out. The fund's cash balances versus expenditures including transfers out since 2011 are as follows: 2011 2012 2013 2014 2015 Actual Actual Actual Revised Buda[ Expenditures plus transfers out $ 9,444,976 $ 10,854,997 $ 9,747,519 $ 9,759,427 $ 9,533,959 Cash Balance $ 2,477,999 $ 1,773,124 $ 1,715,419 $ 1,731,061 $ 1,902,581 Percentage 26.24% 16.33% 17.60% 17.74% 19.96% The Employee Benefits property tax levy for fiscal year 2014 was $3.16331 per $1,000 of valuation. For fiscal year 2015, this levy is being reduced to $2.96331 per $1,000 of valuation. 11.11 City of Iowa City Employee Benefits (2400) Fund Summary Expenditures: 2011 2012 2013 2014 2014 2015 2016 General Government Employee Benefits $ 426,228 Actual Actual 353,125 Actual 331,627 Budget 331,627 Revised 343,127 Budget Projection Cash Balance, July 1 $ 1,932,050 $ 2,477,999 $ 1,773,124 $ 1,820,996 $ 1,715,419 $ 1,731,061 $ 1,902,581 Revenues: 610,206 853,006 616,602 585,695 585,695 595,717 613,589 Taxes Levied On Property Taxes $ 9,623,376 $ 9,767,404 $ 9,262,912 $ 9,406,082 $ 9,406,082 $ 9,089,080 $ 8,917,560 Delinquent Property Taxes 8,834,770 1,551 242 9,130,917 633 9,173,732 - 9,173,732 - 8,938,242 - - Other City Taxes 8,834,770 179,392 183,360 9,130,917 163,781 9,173,732 161,976 9,173,732 161,976 8,938,242 153,182 162,270 Intergovernmental $ 9,444,976 $ 10,854,997 $ 9,747,519 $ 9,759,427 $ 9,759,427 $ 9,533,959 $ 9,730,595 Property Tax Credits $ 2,477,999 - - 1,715,419 - 1,836,638 - 1,731,061 - 1,902,581 171,520 343,040 State 28E Agreements 153,742 197,366 256,655 205,261 205,261 289,994 298,700 Miscellaneous $ 2,477,999 $ 1,773,124 $ 1,715,419 $ 1,836,638 $ 1,731,061 $ 1,902,581 $ 1,895,306 Other Misc Revenue 26% 32,864 1,750 18% 5,833 19% 1,750 18% 1,750 20% 1,703 1,750 Total Revenues $ 9,990,925 $ 10,150,122 $ 9,689,814 $ 9,775,069 $ 9,775,069 $ 9,705,479 $ 9,723,320 Expenditures: General Government Employee Benefits $ 426,228 $ 358,038 $ 353,125 $ 331,627 $ 331,627 $ 343,127 $ 353,421 Public Safety Employee Benefits 183,978 494,968 263,477 254,068 254,068 252,590 260,168 Sub -Total Expenditures 610,206 853,006 616,602 585,695 585,695 595,717 613,589 Transfers Out: Empl Benefits Levyto Gen Fund & RUT 8,834,770 10,001,991 9,130,917 9,173,732 9,173,732 8,938,242 9,117,007 Sub -Total Transfers Out 8,834,770 10,001,991 9,130,917 9,173,732 9,173,732 8,938,242 9,117,007 Total Expenditures & Transfers Out $ 9,444,976 $ 10,854,997 $ 9,747,519 $ 9,759,427 $ 9,759,427 $ 9,533,959 $ 9,730,595 Cash Balance, June 30 $ 2,477,999 $ 1,773,124 $ 1,715,419 $ 1,836,638 $ 1,731,061 $ 1,902,581 $ 1,895,306 Restricted / Committed /Assigned Unassigned Balance $ 2,477,999 $ 1,773,124 $ 1,715,419 $ 1,836,638 $ 1,731,061 $ 1,902,581 $ 1,895,306 % of Expenditures 26% 16% 18% 19% 18% 20% 19% 181 City of Iowa City Activity Summary Activity: General Government Employee Benefits (310640) Fund: Employee Benefits (2400) Division: Finance Administration Department: Finance Revenues: Taxes Levied On Property Taxes Delinquent Property Taxes Other City Taxes Intergovernmental Property Tax Credits Total Revenues Expenditures: Personnel Services Total Expenditures Personnel Services - FTE Administrative Secretary Finance Director Total Personnel 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ 9,623,376 $ 9,767,404 $ 9,262,912 $ 9,406,082 $ 9,406,082 $ 9,089,080 $ 8,917,560 1,551 242 633 - - - - 179,392 183,360 163,781 161,976 161,976 162,569 162,270 $ 9,804,319 $ 9,951,006 $ 9,427,326 $ 9,568,058 $ 9,568,058 $ 9,423,169 $ 9,422,870 $ 50,566 $ 64,526 $ 50,905 $ 51,771 $ 51,771 $ 51,115 $ 52,648 375,662 293,512 302,220 279,856 279,856 292,012 300,772 $ 426,228 $ 358,038 $ 353,125 $ 331,627 $ 331,627 $ 343,127 $ 353,421 2012 2013 2014 2014 2015 0.50 0.50 0.50 0.50 0.50 0.05 0.05 0.05 0.05 0.05 0.55 0.55 0.55 0.55 0.55 Activity Summary Activity: Public Safety Employee Benefits (310650 - 310660) Fund: Employee Benefits (2400) Division: Finance Administration Department: Finance Revenues: Intergovernmental State 28E Agreements Miscellaneous Other Misc Revenue Total Revenues Expenditures: Services Total Expenditures 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ 153,742 $ 197,366 $ 256,655 $ 205,261 $ 205,261 $ 289,994 $ 298,700 32,864 1,750 5,833 1,750 1,750 1,703 1,750 $ 186,606 $ 199,116 $ 262,488 $ 207,011 $ 207,011 $ 291,697 $ 300,450 $ 183,978 $ 494,968 $ 263,477 $ 254,068 $ 254,068 $ 252,590 $ 260,168 $ 183,978 $ 494,968 $ 263,477 $ 254,068 $ 254,068 $ 252,590 $ 260,168 11i UA ki IIki 1.111W IZI :49kyil:1ki li &yto]ki U] In 2003, City Council voted to support the development of affordable housing by committing to the construction of 17 housing units in conjunction with The Housing Fellowship. The City, under the management of the Iowa City Housing Authority, a division of the Department of Housing and Inspection Services (HIS), owns and operates seven (7) of the rental units. The remaining ten (10) units are owned and operated by The Housing Fellowship. This fund accounts for the operation of the seven units owned by the Housing Authority. Funding for the project included an Economic Development Grant, CDBG funds, and HOME funds. In addition, general obligation bonds were issued to finance a $410,000 loan to The Housing Fellowship and a $256,000 internal loan to the Housing Authority. The internal loan payments are accounted for in this fund. Both of these loans are payable to the City's Debt Service Fund. The outstanding balance owed to the Debt Service fund from the Peninsula Apartments fund at June 30, 2014 will be $163,894. Also as part of the financing structure, The Housing Fellowship issued an interest -only loan to the Housing Authority for $210,784 for the Peninsula Apartments. The repayment of the full principal balance will be due in a balloon payment in fiscal year 2025. These interest -only payments are accounted for in this fund. Revenue: Rental income is projected at $60,559 in FY2015, an increase of 2.8% from the estimated FY2014 total. Fund Balance: The FY2015 ending fund balance is projected at $85,128. Cash balance will be allowed to increase until reaching $210,784. This is the amount of a lump sum payment which is due in FY2025 as part of the original financing for this project. 183 City of Iowa City Peninsula Apartments (2510) Fund Summary Expenditures Housing Authority Property Management $ 2011 $ 2012 $ 2013 $ 2014 $ 2014 2015 2016 57,349 Total Expenditures Actual 46,438 Actual 45,131 Actual 55,036 Budget 50,653 Revised Budget Projection Cash Balance, July 1 $ 44,393 $ 57,683 $ 71,515 $ 81,509 $ 77,038 $ 65,266 $ 89,602 Revenues: $ 92,813 Restricted / Committed /Assigned 4,294 4,474 4,474 4,474 Use Of Money And Property 4,474 4,474 Unassigned Balance $ 53,389 $ 67,041 $ 72,564 $ 85,265 Rents $ 59,728 $ 58,883 $ 60,559 $ 58,883 $ 58,883 $ 60,559 $ 60,560 Miscellaneous 160% 151% 154% Other Misc Revenue 80 Total Revenues $ 59,728 $ 58,963 $ 60,559 $ 58,883 $ 58,883 $ 60,559 $ 60,560 Expenditures Housing Authority Property Management $ 46,438 $ 45,131 $ 55,036 $ 50,653 $ 50,653 $ 56,225 $ 57,349 Total Expenditures $ 46,438 $ 45,131 $ 55,036 $ 50,653 $ 50,653 $ 56,225 $ 57,349 Cash Balance, June 30 $ 57,683 $ 71,515 $ 77,038 $ 89,739 $ 85,268 $ 89,602 $ 92,813 Restricted / Committed /Assigned 4,294 4,474 4,474 4,474 4,474 4,474 4,474 Unassigned Balance $ 53,389 $ 67,041 $ 72,564 $ 85,265 $ 80,794 $ 85,128 $ 88,339 % of Expenditures 115% 149% 132% 168% 160% 151% 154% 184 City of Iowa City Activity Summary Activity: Housing Authority Administration (490100) Fund: Peninsula Apartments (2510) Division: Housing Authority Administration (490100) Department: Housing Authority Revenues: Use Of Money And Property Rents M iscelIaneous Other Misc Revenue Total Revenues Expenditures: Services Supplies Capital Outlay Other Financial Uses Total Expenditures 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection 59,728 58,883 60,559 58,883 58,883 60,559 60,560 80 $ 59,728 $ 58,963 $ 60,559 $ 58,883 $ 58,883 $ 60,559 $ 60,560 35,762 32,697 43,571 32,696 32,696 43,913 44,791 - 28 - 29 29 - - - 1,343 - - - - - 10,676 11,063 11,465 17,928 17,928 12,312 12,558 $ 46,438 $ 45,131 $ 55,036 $ 50,653 $ 50,653 $ 56,225 $ 57,349 l"I TAX INCREMENT FINANCING FUNDS Tax Increment Financing (TIF) Districts have been established in various locations in Iowa City to encourage economic development. TIF revenues are used to repay debt incurred for specific projects and to pay property tax rebates on increased valuation per development- specific agreements within the districts. As TIF agreements expire and /or their legal requirements are satisfied, tax revenue generated by the incremental valuation (increase in property values for the district since it was established) is distributed to all taxing authorities. The objective of Iowa City's TIF capacity is to provide gap financing for development projects which meet the adopted goals and criteria of the respective TIF district. The City has established twelve TIF districts. The table below presents debt that has been certified against the City's TIF districts and their respective collections to repay those debts. Not listed in the table are the Moss Green Urban Village, Industrial Park Road, and the Camp Cardinal urban renewal areas; these areas currently have no activity. 11.11 Total Estimated Proposed TIF Estimated Certified TIF TIF ReceiptsTIF Receipts Receipts TIF Debt Urban Renewal Area Debt FY13 & Prior FY14 FY15 6/30/2015 2601 - Highway 6 TIF 700,221 700,221 - 2602 - Riverfront Crossings - - - - 2603 - City- University 1 11,578,228 7,721,963 289,966 511,285 3,055,010 2604 - Sycamore & 1st Ave 3,473,840 2,462,698 - 79,302 931,840 2606 - Northgate Corp Park - - - - 2607 - Scott 6 Industrial 1,884,941 206,667 - 1,678,274 2608 - Heinz Road 1,547,014 1,411,653 135,361 - 2614 - Towncrest TI F 2,341,833 - 9,046 40,892 2,291,895 2615 - Riverside Dr ive 21,141 - 21,141 - Grand Total $21,547,218 $12,503,202$ 434,373 $ 652,624 $7,957,019 11.11 City of Iowa City Tax Increment Financing (2601 - 2615) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 142,843 $ 657,482 $ (75,855) $ 51,053 $ 266,859 $ 37,059 $ (118,466) Revenues: TIF Revenues Use Of Money And Property Interest Revenues Other Financing Sources Sale of Assets Sub -Total Revenues Transfers In: Transfers In Sub -Total Transfers In Total Revenues & Transfers In Expenditures By Urban Renewal Area: Highway 6 TIF Riverside Dr URA City - University I Sycamore & 1st Ave Northgate Corp Park Scott 6 Industrial Heinz Road Lower Muscatine Road Moss Ridge Campus Towncrest TIF Sub -Total Expenditures Transfers Out: TIF Capital Transfers Out Sub -Total Transfers Out Total Expenditures & Transfers Out Cash Balance, June 30 Restricted / Committed /Assigned Unassigned Balance % of Expenditures $ 846,062 $ 838,766 $ 376,192 $ 453,937 $ 453,937 $ 652,624 $ 1,031,912 1,315 720 287 31,795 847,377 839,486 408,274 453,937 453,937 652,624 1,031,912 36,150 36,150 $ 847,377 $ 839,486 $ 444,424 $ 453,937 $ 453,937 $ 652,624 $ 1,031,912 $ 130,853 $ 129,725 $ - $ - $ 124,748 $ - $ - - 108 - - 8,246 267,073 6,050 - - - - 34,654 34,355 - - - - - 27,499 - - - - - - 2,486 3,104 1,048 - - - - 161,035 126,834 - 141,539 141,539 155,525 - 9,175 8,134 - - - - - 64 374,012 569,333 7,098 141,539 266,287 155,525 - (41,274) 1,003,490 94,612 417,450 417,450 652,624 1,031,912 (41,274) 1,003,490 94,612 417,450 417,450 652,624 1,031,912 $ 332,738 $ 1,572,823 $ 101,710 $ 558,989 $ 683,737 $ 606,149 $ 1,031,912 $ 657,482 $ (75,855) $ 266,859 $ (53,999) $ 37,059 $ (118,466) $ (118,466) $ 657,482 $ (75,855) $ 266,859 $ (53,999) $ 37,059 $ (118,466) $ (118,466) 198% -5% 262% -10% 5% -15% -11% INN City of Iowa City Highway 6 URA (2601) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 18,156 $ 18,317 $ 18,442 $ 1,011 S 124,748 $ - S - Revenues: TIF Revenues Use Of Money And Property Interest Revenues Total Revenues Expenditures: TIF Administration Total Expenditures Cash Balance, June 30 Restricted / Committed /Assigned Unassigned Balance % of Expenditures $ 130,853 $ 129,725 $ 106,165 $ - $ - $ - S - 161 125 141 $ 131,014 $ 129,850 $ 106,306 $ - $ - $ - S - $ 130,853 $ 129,725 $ $ $ 124,748 $ $ $ 130,853 $ 129,725 $ - $ - $ 124,748 $ - $ - $ 18,317 $ 18,442 $ 124,748 $ 1,011 $ - $ - $ - $ 18,317 $ 18,442 $ 124,748 $ 1,011 $ - $ - $ 14% 14% #DIV /01 #DIV /01 0% 0% 0% City - University Project I URA (2603) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 2,515 $ 86,963 $ (180,237) $ 69,763 $ (26,704) $ (26,704) $ (26,704) Revenues: TIF Revenues Use Of Money And Property Interest Revenues Other Financing Sources Sale of Fixed Assets Total Revenues Expenditures: TIF Administration Sub -Total Expenditures Transfers Out: TIF Capital Transfers Out Sub -Total Transfers Out Total Expenditures & Transfers Out Cash Balance, June 30 Restricted / Committed /Assigned Unassigned Balance % of Expenditures $ 128,072 $ 302,939 $ 302,939 $ 511,289 $ 344,336 35 (127) (284) - - - - 31,795 $ 35 $ (127) $ 159,583 $ 302,939 $ 302,939 $ 511,289 $ 344,336 $ 8,246 $ 267,073 $ 6,050 $ $ $ $ 8,246 267,073 6,050 - - - - (92,659) 302,939 302,939 511,289 344,336 (92,659) 302,939 302,939 511,289 344,336 $ (84,413) $ 267,073 $ 6,050 $ 302,939 $ 302,939 $ 511,269 $ 344,336 $ 86,963 $ (180,237) $ (26,704) $ 69,763 $ (26,704) $ (26,704) $ (26,704) $ 86,963 $ (180,237) $ (26,704) $ 69,763 $ (26,704) $ (26,704) $ (26,704) -103% -67% A41% 23% -9% -5% -8% 11-17 City of Iowa City Sycamore & 1st Avenue URA (2604) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 47,461 $ 549,470 $ 94,382 $ - 5 - $ - 5 - Revenues: TIF Revenues Use Of Money And Property Interest Revenues Total Revenues Expenditures: TIF Administration Sub -Total Expenditures Transfers Out: TIF Capital Transfers Out Sub -Total Transfers Out Total Expenditures & Transfers Out Cash Balance, June 30 Restricted / Committed /Assigned Unassigned Balance % of Expenditures $ 587,272 $ 582,207 $ 22 $ - 8 - $ 79,302 $ 85,110 776 550 208 $ 588,048 $ 582,757 $ 230 $ - 5 - $ 79,302 $ 85,110 34,654 34,355 - - - - - 51,385 1,003,490 94,612 79,302 85,110 51,385 1,003,490 94,612 79,302 85,110 $ 86,039 $ 1,037,845 $ 94,612 $ - $ - $ 79,302 $ 85,110 $ 549,470 $ 94,382 $ - $ - $ - $ - $ - $ 549,470 $ 94,382 $ - $ - $ - $ - $ 639% 9% 0% #DIV 101 #DIV 101 0% 0% Northgate Corporate Park URA (2606) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 35,876 $ 8,455 $ 8,473 $ 8,473 $ 8,496 $ 6,496 $ 8,496 Revenues: Use Of Money And Property Interest Revenues Total Revenues Expenditures: TIF Administration Sub -Total Expenditures Transfers Out: TIF Capital Transfers Out Sub -Total Transfers Out Total Expenditures Cash Balance, June 30 Restricted / Committed /Assigned Unassigned Balance % of Expenditures $ 78 $ 18 $ 23 $ $ $ $ $ 78 $ 18 $ 23 $ - $ - $ - $ - $ 27,499 $ $ $ $ $ $ 27,499 - - - - $ 27,499 $ - $ - $ - $ - $ - $ - $ 8,455 $ 8,473 $ 8,496 $ 8,473 $ 8,496 $ 8,496 $ 8,496 $ 8,455 $ 8,473 $ 8,496 $ 8,473 $ 8,496 $ 8,496 $ 8,496 31% 0% 100% 200% 300% 0% 0% 1P.P] City of Iowa City Scott 6 Industrial Park URA (2607) Fund Summary Expenditures TIF Administration $ 2011 $ 2012 $ 2013 $ 2014 $ 2014 2015 2016 2,486 $ Actual $ Actual $ - Actual $ - Budget Cash Balance, June 30 Revised Budget Projection Cash Balance, July 1 $ 11,660 $ 9,201 5 6,111 5 3,526 5 5,079 $ 5,079 5 5,079 Revenues: Unassigned Balance $ 9,201 $ 6,111 $ 5,079 $ 3,526 Use Of Money And Property $ 5,079 $ 5,079 % of Expenditures 370% 197% 485% #DIV 10I #DIV 10I 0% Interest Revenues $ 27 $ 14 $ 16 $ $ $ $ Total Revenues $ 27 $ 14 $ 16 $ - $ - $ - $ - Expenditures TIF Administration $ 2,486 $ 3,104 $ 1,048 $ $ $ Total Expenditures $ 2,486 $ 3,104 $ 1,048 $ - $ - $ - $ - Cash Balance, June 30 $ 9,201 $ 6,111 $ 5,079 $ 3,526 $ 5,079 $ 5,079 $ 5,079 Restricted / Committed /Assigned Unassigned Balance $ 9,201 $ 6,111 $ 5,079 $ 3,526 $ 5,079 $ 5,079 $ 5,079 % of Expenditures 370% 197% 485% #DIV 10I #DIV 10I 0% 0% Heinz Road URA (2608) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 46,129 $ 13,269 $ 13,409 $ 13,409 $ 155,525 $ 155,525 $ - Revenues: TIF Revenues Use Of Money And Property Interest Revenues Total Revenues Expenditures: TIF Administration Total Expenditures Cash Balance, June 30 Restricted / Committed /Assigned Unassigned Balance % of Expenditures $ 127,937 $ 126,834 $ 141,933 $ 141,539 $ 141,539 $ - $ 238 140 183 $ 128,175 $ 126,974 $ 142,116 $ 141,539 $ 141,539 $ $ 161,035 $ 126,834 $ $ 141,539 $ 141,539 $ 155,525 $ $ 161,035 $ 126,834 $ - $ 141,539 $ 141,539 $ 155,525 $ - $ 13,269 $ 13,409 $ 155,525 $ 13,409 $ 155,525 $ - $ - $ 13,269 $ 13,409 $ 155,525 $ 13,409 $ 155,525 $ - $ 8% 11% #DIV /0I 9% 110% 0% 0% IRX City of Iowa City Lower Muscatine Rd URA (2611) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ (113) $ (113) $ (113) $ (113) $ (113) $ (113) $ (113) Revenues $ - $ - $ - $ - $ - $ - $ - Total Revenues $ - $ - $ - $ - $ - $ - $ - Expenditures $ - $ - $ - $ - $ - $ - $ - Total Expenditures $ - $ - $ - $ - $ - $ - $ - Cash Balance, June 30 $ (113) $ (113) $ (113) $ (113) $ (113) $ (113) $ (113) Restricted /Committed /Assigned Unassigned Balance $ (113) $ (113) $ (113) $ (113) $ (113) $ (113) $ (113) of Expenditures 0% 0% 0% 0% 0% 0% 0% Moss Green Urban Village URA (2613) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ (18,841) $ (28,016) $ (36,150) $ (44,777) $ - $ - $ - Revenues $ - $ - $ - $ - $ - $ - $ 162,630 Transfers In: Transfers In - - 36,150 Sub -Total Transfers In Total Revenues & Transfers In Expenditures: TI F Administration Sub -Total Expenditures Transfers Out: TIF Capital Transfers Out Sub -Total Transfers Out Total Expenditures & Transfers Out Cash Balance, June 30 Restricted /Committed /Assigned Unassigned Balance of Expenditures 36,150 - - - - $ $ 36,150 $ - $ - $ - $ 162,630 $ 9,175 $ 8,134 $ $ $ $ $ 9,175 8,134 - - - - - 162,630 $ 9,175 $ 8,134 $ - $ - $ - $ - $ 162,630 $ (28,016) $ (36,150) $ - $ (44,777) $ - $ - $ - $ (28,016) $ (36,150) $ - $ (44,777) $ - $ - $ -305% -444% #DIV /01 #DIV /01 #DIV /01 0% 0% 191 City of Iowa City Towncrest URA (2614) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 5 - 5 (64) 5 (64) 5 (131) 5 (64) $ (83,975) $ (83,975) Revenues: TIF Revenues Total Revenues Expenditures: Economic Development Sub -Total Expenditures Transfers Out: TIF Capital Transfers Out Sub -Total Transfers Out Total Expenditures & Transfers Out Cash Balance, June 30 Restricted / Committed /Assigned Unassigned Balance % of Expenditures 5 5 5 $ 9,459 5 9,459 $ 40,892 $ 74,836 5 - 5 - 5 - $ 9,459 $ 9,459 $ 40,892 $ 74,836 $ 64 $ $ $ $ $ $ 64 93,370 93,370 40,892 74,836 93,370 93,370 40,892 74,836 $ 64 $ - $ - $ 93,370 $ 93,370 $ 40,892 $ 74,836 $ (64) $ (64) $ (64) $ (84,042) $ (83,975) $ (83,975) $ (83,975) $ (64) $ (64) $ (64) $ (84,042) $ (83,975) $ (83,975) $ (83,975) -100% 0% #DIV /0I -90% -90% 0% 0% Riverside Drive URA (2615) Fund Summary Expenditures TIF Administration 2011 2012 108 2013 2014 2014 2015 2016 $ Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 5 - 5 - 5 (108) 5 (108) 5 (108) $ (21,249) $ (21,249) Revenues: TIF Capital Transfers Out TIF Revenues 5 5 5 5 5 $ 21,141 $ 365,000 Total Revenues $ - $ - $ - $ - $ - $ 21,141 $ 365,000 Expenditures TIF Administration $ $ 108 $ $ $ $ $ Sub -Total Expenditures - 108 - - - - - Transfers Out: TIF Capital Transfers Out 21,141 21,141 21,141 365,000 Sub -Total Transfers Out 21,141 21,141 21,141 365,000 Total Expenditures & Transfers Out $ - $ 108 $ - $ 21,141 $ 21,141 $ 21,141 $ 365,000 Cash Balance, June 30 $ - $ (108) $ (108) $ (21,249) $ (21,249) $ (21,249) $ (21,249) Restricted / Committed /Assigned Unassigned Balance $ - $ (108) $ (108) $ (21,249) $ (21,249) $ (21,249) $ (21,249) % of Expenditures 0% 0% 100% 200% 300% 0% 0% WX GENERAL REHABILITATION AND IMPROVEMENT PROGRAM (GRIP) FUND The General Rehabilitation and Improvement (GRIP) program offers low- interest loans to income - qualifying individuals (20 year term) for home improvement projects. Homes must be owner - occupied with enough equity to secure a loan. A similar program was considered successful in 2001 (TARP — Targeted Area Rehabilitation Program). The current program was recommended by the Housing and Community Development Commission and authorized by Council resolution April 29, 2008. GRIP was initially financed annually with $200,000 of General Obligation bonds. The program was transferred to the General Fund in fiscal year 2013 and is now being funded with general property tax revenue. The 2015 budget information for this program can be found in the Community and Economic Development section of the General Fund. 193 City of Iowa City General Rehab & Improvement Program (GRIP) (2810) Fund Summary 194 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 45,967 $ 118,058 $ - $ - $ - $ - $ - Revenues: Use Of Money And Property Interest Revenues $ - $ 24,867 $ - $ - $ - $ - $ - Other Financial Sources Loans 101,129 128,805 Sub -Total Revenues 101,129 153,672 - - - - Transfers In Transfers -In from GO Bonds 170,383 82,378 Sub -Total Transfers In 170,383 82,378 Total Revenues & Transfers In $ 271,512 $ 236,050 $ - $ - $ - $ - $ - Expenditures: GRIP Program $ 98,292 $ 200,436 $ $ $ $ $ Sub -Total Expenditures 98,292 200,436 - - - - Transfers Out: To GO Bonds for Abatement 101,129 153,672 Sub -Total Transfers Out 101,129 153,672 Total Expenditures & Transfers Out $ 199,421 $ 354,108 $ - $ - $ - $ - $ - Cash Balance, June 30 $ 118,058 $ - $ - $ - $ - $ - $ - Restricted /Committed /Assigned Unassigned Balance $ 118,058 $ - $ - $ - $ - $ - $ of Expenditures 59% 0% 194 City of Iowa City Activity Summary Activity: Community Development (610200) Fund: GRIP -Gen Rehab & Improve Frog (2810) Division: Community Development (610200) Department: Planning & Community Dvlpmnt Wil 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Revenues & Transfers In: Use Of Money And Property Interest Revenues $ - $ 24,867 $ - $ - $ - $ - $ - Other Financial Sources Loans 101,129 128,805 - - - - - Transfers -In From GO Bonds 82,378 Total Revenues & Transfers In $ 101,129 $ 236,050 $ - $ - $ - $ - $ Expenditures: Services $ 98,292 $ 200,436 $ $ $ $ $ Total Expenditures & Transfers Out $ 98,292 $ 200,436 $ - $ - $ - $ - $ Wil DOWNTOWN SELF - SUPPORTED MUNICIPAL IMPROVEMENT DISTRICT (SSMID) In fiscal year 2013, the City in conjunction with Iowa City downtown businesses created a Self- Supporting Municipal Improvement District as allowed under Iowa property tax code in downtown Iowa City. The City levies a property tax of $2.00 per $1,000 of taxable valuable on property that is within the boundaries of the downtown district. The taxes that are collected are then remitted to the Iowa City Downtown District (ICDD) which uses the funds to promote and enhance the downtown district. In addition to the property tax funds, the ICDD receives annual assistance of $100,000 from the University of Iowa. Below is a map of the improvement district: All of the funds received by the City through the SSMID property tax levy are remitted to the ICDD, therefore the fund does not maintain a fund balance. The actual taxes collected in fiscal year 2013 were $277,672. The estimated collections in fiscal year 2014 total $275,320, and the budgeted collections in fiscal year 2015 are $280,790. IBRI City of Iowa City SSMID- Downtown District (2820) Fund Summary of Expenditures IRM 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Projection Projection Cash Balance, July 1 $ - $ - $ - $ - $ - $ - $ - Revenues: Taxes Levied On Property Taxes $ $ $ 277,672 $ 275,320 $ 275,320 $ 280,790 $ 286,406 Total Revenues $ - $ - $ 277,672 $ 275,320 $ 275,320 $ 280,790 $ 286,406 Expenditures: SSMID $ $ $ 277,672 $ 275,320 $ 275,320 $ 280,790 $ 286,406 Total Expenditures $ - $ - $ 277,672 $ 275,320 $ 275,320 $ 280,790 $ 286,406 Cash Balance, June 30 $ - $ - $ - $ - $ - $ - $ - Restricted /Committed /Assigned Unassigned Balance $ - $ - $ - $ - $ - $ - $ - of Expenditures IRM City of Iowa City Activity Summary Activity: Community Development Fund: SSMID- Downtown District (2820) Division: Community Development Department: Planning & Community Dvlpmnt IRR 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Projection Projection Revenues: Taxes Levied On Property Taxes $ $ $ 277,672 $ 275,320 $ 275,320 $ 280,790 $ 286,406 Total Revenues $ - $ - $ 277,672 $ 275,320 $ 275,320 $ 280,790 $ 286,406 Expenditures: Services $ $ $ 277,672 $ 275,320 $ 275,320 $ 280,790 $ 286,406 Total Expenditures $ - $ - $ 277,672 $ 275,320 $ 275,320 $ 280,790 $ 286,406 IRR F Y 2 0 1 5 DEBT SERVICE Debt Service Fund 111A:11111&1A:,9[11111 :81M11111 This fund accounts for annual principal and interest payments due on general obligation and taxable urban renewal revenue debt of the City. Funding is provided by the debt service property tax levy, tax increment financing, transfers from Water Operations, and loan repayments. Chapter 384.4 of the Iowa State Code provides legal authority for a city to establish a debt service fund and certify taxes to be levied in the amount necessary to pay for the principal and interest on general obligation bonds issued by the city. The debt service levy for FY2015 is $4.13 per $1,000 in valuation. Future general obligation bond issues are estimated at $9.35 million in FY2015, $12.3 million in FY2016 and $10.8 million in FY2017. Annual principal and interest payments as of June 30, 2014 are as follows: Fiscal Year Annual Payments Principal Outstanding Beginning of Fiscal Year Principal Interest Total 2015 11,055,000 1,637,298 12,692,298 57,755,000 2016 10,755,000 1,307,390 12,062,390 46,700,000 2017 9,175,000 991,248 10,166,248 35,945,000 2018 8,045,000 734,464 r 8,779,464 26,770,000 2019 5,575,000 498,729 r 6,073,729 18,725,000 2020 4,950,000 347,141 r 5,297,141 13,150,000 2021 3,625,000 213,099 r 3,838,099 8,200,000 2022 2,005,000 116,300 r 2,121,300 4,575,000 2023 1,020,000 75,245 r 1,095,245 2,570,000 2024 150,000 53,945 r 203,945 1,550,000 2025 155,000 49,745 r 204,745 1,400,000 2026 160,000 45,095 r 205,095 1,245,000 2027 165,000 39,975 r 204,975 1,085,000 2028 170,000 34,365 204,365 920,000 2029 175,000 28,245 203,245 750,000 2030 185,000 21,770 206,770 575,000 2031 190,000 14,925 204,925 390,000 2032 200,000 7,800 207,800 200,000 Totals at June 30, 2014 57,755,000 6,216,779 63,971,779 oily City's Debt Policies There are currently two benchmarks used by the City of Iowa City to evaluate its financial position concerning its debt: the 5% statutory debt limit and the internal restriction on the debt service levy of 30% of the City's total levy. Statutory limitations which govern the issuance of debt in Iowa include Article XI Section 3 of the state constitution, entitled "Indebtedness of Political or Municipal Corporations." Language in this section restricts the level of indebtedness for Iowa municipalities to five percent (5 %) of "the value of ...taxable property within such county or corporation." This is commonly referred to as the "debt ceiling or debt limit." The graph below compares Iowa City's outstanding general obligation (G.O.) debt with the statutory debt limit. Total valuations for Iowa City for FY2012 are approximately $4.83 billion. The debt limit, or five percent (5 %) of this amount, is about $241.3 million. Outstanding G.O. debt at June 30, 2015, totals $64.42 million, which is 26.7% of the debt limit and 1.3% of total valuations. When compared with the increase in taxable property valuations and the debt limit, Iowa City's general obligation outstanding debt has been on a gradual declining trend since FY2011. 011% 300 G.O. Debt Outstanding 250 - by Fiscal Year - w 200 N b O O 0 750 C O oDebt Limit 100 ■Outstanding Debt at June 30 50 0 Fiscal Year (FY) 011% This City's internal fiscal policy, which limits its ability to levy taxes for repayment of debt, specifically states that "debt service levy shall not exceed 30% of the city levy in any one fiscal year." Iowa City's internal fiscal policy was revised in April 2010, upon recommendation of the Finance Director to specify that the "debt service levy shall not exceed 30% of the City levy in any one fiscal year." The following chart shows the debt service levy as a percentage of the city levy rate for FY2008 through FY2017. Fiscal years 2016 & 2017 are based on estimated financing requirements for the City's five -year capital improvement program. The City's debt service property tax levy rate for FY15 is proposed at $4.13 per $1,000 of value while the City's total property tax levy rate is proposed at $16.705 per $1,000 of value. 30.0% - 25.0% - e j 20.0% m J N O w 15.0% a m n) C 10.0% - L d IL 5.0% - 0.0% - 26.1% 25.7% 24.7% 23.9% ° ° ° 24.3 /° 23.6% ° 21.9% 22.4% (recommended maximum: 30 %) 2008 2009 2010 2011 2012 2013 2014 2015 "2016 "2017 Fiscal Year (FY) *Estimate The City obtains its General Obligation bond rating from Moody's Investors Service each time a new bond is issued. The City's current bond rating is Aaa. Maintaining the City's Aaa bond is a strategic priority for the City. 01061 Fund Balance The estimated ending fund balance in the Debt Service fund for fiscal year 2014 is $5,154,985. This is a decline of $540,472 or 9.0% from the fiscal year 2013 ending cash balance. The decrease in fund balance is primarily related to routine extinguishment of debt. Ending cash balance for fiscal year 2015 is estimated to be $5,978,276 which is an increase of 16.0% from fiscal year 2014. 011111 Debt Service (5000 - 5999) Fund Summary 01IR 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 12,812,998 $ 23,311,924 $ 10,146,622 $ 4,728,477 $ 5,695,457 $ 5,154,965 $ 5,978,276 Revenues: Taxes Levied On Property Taxes $ 12,033,351 $ 12,992,676 $ 12,937,886 $ 12,039,013 $ 12,039,013 $ 12,750,287 $ 12,511,257 Delinquent Property Taxes 1,922 316 878 - - - - Other City Taxes 222,283 241,722 227,873 188,638 188,638 210,174 210,174 Use Of Money And Property Interest Revenues 158,516 233,326 125,012 142,438 142,438 94,615 91,166 Intergovernmental Property Tax Credits - - - - - 239,030 478,060 Miscellaneous Contrib & Donations - - 170,143 - - - - Other Financial Sources Loan Repayments 37,881 39,442 535,150 26,479 26,479 183,735 187,184 Debt Sales 11,142,546 - 75,931 - - - Sub -Total Revenues 23,596,499 13,507,482 14,072,873 12,396,568 12,396,568 13,477,841 13,477,841 Transfers In Transfers -In from Other Funds 1,020,701 14,149,631 1,101,066 559,660 559,660 1,125,849 1,124,037 Sub -Total Transfers In 1,020,701 14,149,631 1,101,066 559,660 559,660 1,125,849 1,124,037 Total Revenues & Transfers In $ 24,617,200 $ 27,657,113 $ 15,173,939 $ 12,956,228 $ 12,956,228 $ 14,603,690 $ 14,601,878 Expenditures: Financial Services & Charges $ 4,265 $ - $ 6,372 $ - $ - $ - $ - Issuance Costs 28,896 - - - - - GO Bonds Principal 10,990,000 25,525,000 16,770,000 11,644,000 11,644,000 11,864,100 12,247,550 GO Bonds Interest 3,030,083 3,188,981 2,394,210 1,777,365 1,777,365 1,840,964 1,791,555 Revenue Bonds Principal - - - - - - 130,000 Revenue Bonds Interest 75,335 75,335 75,335 75,335 Sub -Total Expenditures 14,053,244 28,713,981 19,170,582 13,496,700 13,496,700 13,780,399 14,244,440 Transfers Out: Debt Service Funding - 12,108,434 - - - - - Misc Transfers Out 65,030 454,522 Sub -Total Transfers Out 65,030 12,108,434 454,522 Total Expenditures & Transfers Out $ 14,118,274 $ 40,822,415 $ 19,625,104 $ 13,496,700 $ 13,496,700 $ 13,780,399 $ 14,244,440 Cash Balance, June 30 $ 23,311,924 $ 10,146,622 $ 5,695,457 $ 4,188,005 $ 5,154,985 $ 5,978,276 $ 6,335,714 01IR 01111 General Obligation /TIF Revenue Bonds Outstanding Debt Obligation Summary by Individual Fiscal Year Princi Debt Service Payments Amount of Debt Paid Outstanding Issue / Use of Funds Issue in Full June 30, 2014 FY2015 FY2016 FY2017 2005 G.O. - Multi- purpose $ 7,020,000 2015 $ 820,000 $ 852,800 $ - $ - 2006A G.O. - Multi- purpose $ 6,265,000 2016 1,495,000 789,800 795,600 - 2006B G.O. - Taxable $ 1,000,000 2016 250,000 134,000 137,280 - 2006C G.O. - .Refunding 1997A $ 3,350,000 2017 890,000 333,225 317,125 306,063 Capital Loan Notes 2007 G.O. - Multi- purpose $ 8,870,000 2017 3,020,000 1,083,250 1,081,875 1,084,188 2008A G.O. - Multi- purpose $ 9,150,000 2018 4,040,000 1,100,356 1,101,931 1,102,281 2008B G.O. - Refunding 1998, 1999 & $ 17,005,000 2018 5,975,000 1,656,263 1,639,300 1,622,675 2000 Capital Loan Notes 2009C G.O. - Multi- purpose $ 6,685,000 2019 3,570,000 790,425 792,000 791,300 2009E G.O. - Refunding 2001 G.O. $ 5,840,000 2016 1,795,000 951,800 951,600 - 2010B G.O. - Multi- purpose $ 7,470,000 2020 4,550,000 812,975 813,775 819,275 2011A G.O. - Multi- purpose $ 7,925,000 2021 5,610,000 983,544 987,044 983,031 2011C G.O. - Refunding 2002 G.O. $ 10,930,000 2021 8,520,000 1,382,538 1,374,838 1,378,963 2012A GO - Multi- purpose $ 9,070,000 2022 7,440,000 1,026,313 1,018,813 1,016,113 2012D TIF Revenue Bonds $ 2,655,000 2032 2,655,000 75,335 205,335 204,035 2013A GO - Multi- purpose $ 7,230,000 2023 6,865,000 454,475 845,875 858,325 2013B GO - Taxable $ 520,000 2015 260,000 265,200 - - 2014 GO - Proposed $ 9,300,000 2024 9,300,000 1,088,100 1,088,100 1,088,100 2015 GO - Proposed $ 9,350,000 2025 - - 1,093,950 1,093,950 2016 GO - Proposed $ 12,300,000 2026 - - - 1,439,100 Total - General Obligation . -. t Service $ 67r rrr $ 13,780,399 01111 2005 General Obligation Bond Issue Principal payable 6 -1 beginning June 1, 2006; Interest payable 12 -1 and 6 -1 beginning December 1, 2005. This bond provides funding of $7.020 million for the City's 2005 Capital Improvement Program, including land acquisition costs for Fire Station #4; Iowa City's portion of the Grant Wood gymnasium's construction costs; targeted area housing rehabilitation improvements; art acquisition for public buildings and areas; acquisition of low income housing facilities; construction of a transit intermodal facility; construction, repair and maintenance of streets, bridges and the municipal airport; rehabilitation, improvement and equipping of city parks; and equipping of the fire and police departments. Payments Principal Paid from Outstanding Fiscal Year Principal Interest Total Property Tax Revenue Be Beginning of Coupon Fiscal Year Rate 2015 820,000 32,800 852,800 852,800 820,000 4.00% Totals @ 820,000 32,800 852,800 852,800 6/30/14 This bond has a yearly abatement of $28,082, due to an external loan repayment from GICHF (Greater Iowa City Housing Fellowship, Peninsula Duplexes & Townhouses) Bonds due after June 1, 2013 will be subject to call on said date or on any date thereafter upon terms of par plus accrued interest to date of call 011YA 2006A General Obligation Bond Issue Principal payable 6 -1 beginning June 1, 2007; Interest payable 12 -1 and 6 -1 beginning December 1, 2006. This bond provides funding of $6.265 million for the City's Capital Improvement Program, including the construction, reconstruction and repairing of improvements to public ways and streets; the acquisition, installation and repair of traffic control devices and signals; equipping of the fire and police departments; the improvement and equipping of recreation grounds, including the Soccer Park; improvements to the Waterworks Prairie Park, including canoe /kayak launch area and nature trails, construction of one or more park shelters and a fishing pier;; acquisition of land for development of the Sand Lake Recreational Area; improvements to Mercer baseball fields; and targeted area housing rehabilitation improvements; the acquisition of art for public buildings and areas and window replacement to a Recreation Center. Payments Paid from Principal Fiscal Property Tax Outstanding C Coupon Year Principal Interest Total Revenue Be Beginning of g g Rate Fiscal Year 4.00% 2015 730,000 59,800 789,800 789,800 1,495,000 2016 765,000 30,600 795,600 795,600 765,000 4.00% Totals @ 1,495,000 90,400 1,585,400 1,585,400 6/30/14 Bonds due after June 1, 2014 will be subject to call on said date or on any date thereafter upon terms of par plus accrued interest to date of call 011I7 The annual principal and interest due, starting FY14, is 100% abated by external loan repayments from Southgate Development Company, Inc. Bonds due after June 1, 2014 will be subject to call on said date or on any date thereafter upon terms of par plus accrued interest to date of call 0AF] 2006B General Obligation Taxable Bond Issue Principal payable 6 -1 beginning June 1, 2007; Interest payable 12 -1 and 6 -1 beginning December 1, 2006. This series was issued to provide funds for the purpose of paying costs of the construction, reconstruction and repairing of improvement to public ways and streets. Payments Principal Paid from Outstanding Coupon l Principal Interest Total Property Tax Revenue Beginning of Rate Year Fiscal Year 5.600% 5.600% 2015 120,000 14,000 134,000 134,000 250,000 2016 130,000 7,280 137,280 137,280 130,000 Totals @ 250,000 21,280 271,280 271,280 6/30/14 The annual principal and interest due, starting FY14, is 100% abated by external loan repayments from Southgate Development Company, Inc. Bonds due after June 1, 2014 will be subject to call on said date or on any date thereafter upon terms of par plus accrued interest to date of call 0AF] 2006C General Obligation Refunding Bond Issue Principal payable 6 -1 beginning June 1, 2007; Interest payable 12 -1 and 6 -1 beginning June 1, 2007. This series was issued for the purpose of paying costs of refunding the remaining outstanding indebtedness of $3.3 million on Iowa City's General Obligation Bond Series 1997A, dated November 1, 1997. Payments Principal a Paid from Outstanding Coupon Fiscal Year Principal Interest Total Water Revenue Be innin of g g Rate Fiscal Year 3.700% 2015 300,000 33,225 333,225 333,225 890,000 2016 295,000 22,125 317,125 317,125 590,000 3.750% 3.750% 2017 295,000 11,063 306,063 306,063 295,000 Totals @ 890,000 66,413 956,413 956,413 6/30/14 Bonds due after June 1, 2014 will be subject to call on said date or on any date thereafter upon terms of par plus accrued interest to date of call 0A 2007 General Obligation Taxable Bond Issue Principal payable 6 -1 beginning June 1, 2008; Interest payable 12 -1 and 6 -1 beginning December 1, 2007. This series was issued for the purpose of paying costs of the construction, reconstruction, and repairing of improvements to public ways and streets; the reconstruction, extension and improvement of the existing Municipal Airport; the reclamation of properties from flood and construction of flood control improvements; the construction, reconstruction and repair of water mains; the rehabilitation, improvement and equipping of existing city parks; equipping of the fire and police departments; the construction, reconstruction and improvement of Fire Station #2; improvements to the Mercer baseball fields and the Sand Lake Recreational Area; improving low income housing facilities for the Greater Iowa City Housing Fellowship to provide affordable housing within the City and contributions to targeted area housing rehabilitation improvements; the acquisition of art for public buildings and areas, window replacement to a Recreation Center and miscellaneous city hall remodeling and improvements. Payments Principal Paid from Outstanding Coupon Fiscal Principal Interest Total Property Tax Revenue ue Beginning of Rate Year Fiscal Year 3.750% 2015 970,000 113,250 1,083,250 1,083,250 3,020,000 2016 1,005,000 76,875 1,081,875 1,081,875 2,050,000 3.750% 3.750% 2017 1,045,000 39,188 1,084,188 1,084,188 1,045,000 Totals @ 3,020,000 229,313 3,249,313 3,249,313 6/30/14 Bonds due after June 1, 2014 will be subject to call on said date or on any date thereafter upon terms of par plus accrued interest to date of call 211 2008A General Obligation Bond Issue Principal payable 6 -1 beginning June 1, 2009; Interest payable 12 -1 and 6 -1 beginning December 1, 2008. This series was issued for the purpose of paying costs of the construction, reconstruction, and repairing of improvements to public ways and streets; the rehabilitation, improvement and equipping of existing city parks, including facilities, equipment and improvements commonly found in city parks; equipping of the fire, police and public works departments; improvements to the Senior Center, including tuck pointing, roof, boiler and chiller repairs; remodeling of the lower level of City Hall and other miscellaneous improvements to City Hall including purchase of an emergency generator; equipment for city offices and the acquisition of art for public buildings and areas; improvements to the Mercer baseball field and General Rehabilitation and Improvement Program housing improvements. Payments Principal Paid from Outstanding Coupon Fiscal Principal Interest Total Property Tax Revenue Beginning of Rate Year Fiscal Year 3.500% 2015 955,000 145,356 1,100,356 1,100,356 4,040,000 2016 990,000 111,931 1,101,931 1,101,931 3,085,000 3.500% 3.625% 3.750% 2017 1,025,000 77,281 1,102,281 1,102,281 2,095,000 2018 1,070,000 40,125 1,110,125 1,110,125 1,070,000 Totals @ 4,040,000 374,694 4,414,694 4,414,694 6/30/14 Bonds due after June 1, 2015 will be subject to call on said date or on any date thereafter upon terms of par plus accrued interest to date of call 0A 2008B General Obligation Refunding Bond Issue Principal payable 6 -1, beginning June 1, 2009; Interest payable 6 -1 and 12 -1, beginning June 1, 2009. These notes were issued to provide funds to current refund outstanding General Obligation Bonds Series 1998, 1999 and 2000 in the amounts of $2.75, $4.75 and $9.58 million, respectively. Payments Principal Paid from Outstanding Coupon Property Tax Beginning of Rate Fiscal Revenue Fiscal Year Year Principal Interest Total 3.250% 2015 1 11445,000 211,263 1,656,263 1,656,263 5,975,000 2016 1,475,000 164,300 1,639,300 1,639,300 4,530,000 3.500% 3.625% 3.750% 2017 1,510,000 112,675 1,622,675 1,622,675 3,055,000 2018 1,545,000 57,938 1,602,938 1,602,938 1,545,000 Totals @ 5,975,000 546,175 6,521,175 6,521,175 6/30/14 Notes due after June 1, 2016 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call 213 2009C General Obligation Bond Issue Principal payable 6 -1 beginning June 1, 2010; Interest payable 12 -1 and 6 -1 beginning December 1, 2009. This series was issued for the purpose of paying costs of the construction, reconstruction, and repairing of improvements to public ways, sidewalks, overpasses and streets; the opening, widening, extending, grading and draining of the right -of -way of public grounds and the removal and replacement of dead or diseased trees thereon; the reconstruction, extension and improvement of the existing Municipal Airport; the acquisition, installation and repair of traffic control devices; the rehabilitation, improvement and equipping of existing city parks, including facilities, equipment and improvements commonly found in city parks; equipping of the fire department; improvements to the Salt Storage Building; the renovation, improvement and equipping of recreation grounds, including the Soccer Field and the napoleon Softball Field; the acquisition of art for public buildings and areas; roof repair and elevator improvements to a Recreation Center; City hall remodeling; miscellaneous improvements to city Hall; improvements to Mercer Swimming pool, including filter system replacement and roof repair to the Senior Center. Payments Principal Paid from Outstanding Coupon Fiscal Principal Interest Total Property Tax ue Beginning of Rate Year Revenue Fiscal Year 2.750% 2015 670,000 120,425 790,425 790,425 3,570,000 2016 690,000 102,000 792,000 792,000 2,900,000 3.000% 3.000% 4.000% 2017 710,000 81,300 791,300 791,300 2,210,000 2018 735,000 60,000 795,000 795,000 1,500,000 2019 765,000 30,600 795,600 795,600 765,000 4.000% Totals @ 3,570,000 394,325 3,964,325 3,964,325 6/31)/14 This bond has a yearly abatement of $20,052, due to an external loan repayment from GICHF (Greater Iowa City Housing Fellowship, Berry Court) Bonds due after June 1, 2017 will be subject to call on said date or on any date thereafter upon terms of par plus accrued interest to date of call 214 2009E General Obligation Refunding Bond Issue Principal payable 6 -1, beginning June 1, 2010; Interest payable 6 -1 and 12 -1, beginning June 1, 2009. These notes were issued to provide funds to current refund, on June 8, 2009, $6.06 million of the outstanding General Obligation Bonds, Series 2001. Payments Principal Property Outstanding Coupon Fiscal Tax Revenue Beginning of Rate Year Principal Interest Total Fiscal Year 4.000% 4.000% 2015 880,000 71,800 951,800 951,800 1,795,000 2016 915,000 36,600 951,600 951,600 915,000 Totals @ 1,795,000 108,400 1,903,400 1,903,400 &=14 The bonds are NOT subject to early redemption. 0A 2010B General Obligation Bond Issue Principal payable 6 -1, beginning June 1, 2011; Interest payable 6 -1 and 12 -1, beginning December 1, 2010. This series was issued for the purpose of paying costs of the construction, reconstruction, and repairing of improvements to public ways, sidewalks, overpasses and streets; the opening, widening, extending, grading and draining of the right -of -way of public grounds and the removal and replacement of dead or diseased trees thereon; the reconstruction, extension and improvement of the existing Municipal Airport; the acquisition, installation and repair of traffic control devices; the rehabilitation, improvement and equipping of existing city parks, including facilities, equipment and improvements commonly found in city parks and equipping of the fire, police and civil defense department and the acquisition and improvement of real estate for cemeteries, and the construction, reconstruction and repair of receiving vaults, mausoleums and other cemetery facilities; construction, reconstruction and improvement of Fire Station #4; construction of a new public works fuel facility; and renovation, improvement and equipping of recreation grounds, including soccer field renovation; elevator improvements to a recreation center; construction of a city owned evidence storage facility and miscellaneous improvements to City Hall and other departments. Payments Property Principal Coupon Tax Outstanding Fiscal Revenue Beginning of Rate Year Principal Interest Total Fiscal Year 2.000% 2.000% 2015 710,000 102,975 812,975 812,975 4,550,000 2016 725,000 88,775 813,775 1 813,775 3,840,000 2017 745,000 74,275 819,275 1 819,275 3,115,000 2.000% 2.250% 2.500% 2018 765,000 59,375 824,375 824,375 2,370,000 2019 790,000 42,163 832,163 832,163 1,605,000 2020 815,000 22,413 837,413 837,413 815,000 2.750% Totals @ 4,550,000 389,975 4,939,975 4,939,975 06/30/14 Notes due after June 1, 2018 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call 0A11 2011A General Obligation Bond Issue Principal payable 6 -1, beginning June 1, 2012; Interest payable 6 -1 and 12 -1, beginning December 1, 2011. This series was issued for the purpose of paying costs of the construction, reconstruction, and repairing of improvements to public ways, sidewalks, overpasses, pedestrian underpasses and overpasses, bridges and streets; the opening, widening, extending, grading and draining of the right -of -way of streets, highways, avenues and public grounds and the removal and replacement of dead or diseased trees thereon; the construction, reconstruction, improvement and equipping of recreation grounds and buildings, including the construction of a marina and shelter area and elevator and entrance improvements to a recreation center, and of City Hall, including miscellaneous improvements to City Hall and other departments; the reconstruction, extension and improvement of the existing Municipal Airport; the acquisition, installation and repair of traffic control devices; the rehabilitation, improvement and equipping of existing city parks, including facilities, equipment and improvements commonly found in city parks; and the equipping of the fire department. Payments Principal Property Outstanding Coupon Fiscal Tax Revenue Beginning of Rate Year Principal Interest Total Fiscal Year 2.000% 2.250% 2015 825,000 158,544 983,544 983,544 5,610,000 2016 845,000 142,044 987,044 987,044 4,785,000 2017 860,000 123,031 983,031 983,031 3,940,000 2.500% 3.000% 3.250% 2018 885,000 101,531 986,531 986,531 3,080,000 2019 910,000 74,981 984,981 984,981 2,195,000 2020 940,000 45,406 985,406 985,406 1,285,000 3.500% 3.625% 2021 345,000 12,506 357,506 357,506 345,000 Totals @ 51610,000 658,044 6,268,044 6,268,044 06/30/`V4 Notes due after June 1, 2017 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call OANA 2011C General Obligation Refunding Bond Issue Principal payable 6 -1, beginning June 1, 2012; Interest payable 6 -1 and 12 -1, beginning December 1, 2011. These notes were issued in advance of a refunding to take place on June 1, 2012, $10.58 million of the outstanding General Obligation Bonds, Series 2002 dated May 1, 2002. Payments Principal Property Outstanding Coupon Fiscal Tax Revenue Beginning of Rate Year Principal Interest Total Fiscal Year 2.000% 2.250% 2015 1,135,000 247,538 1,382,538 1,382,538 8,520,000 2016 1 11150,000 224,838 1,374,838 1 1,374,838 7,385,000 2017 1,180,000 198,963 1,378,963 1 11378,963 6,235,000 2.500% 3.000% 3.250% 2018 1,205,000 169,463 1,374,463 1,374,463 5,055,000 2019 1,240,000 133,313 1,373,313 1,373,313 3,850,000 2020 1,280,000 93,013 1,373,013 1,373,013 2,610,000 3.500% 3.625% 2021 1,330,000 48,213 1,378,213 1,378,213 1,330,000 Totals @ 8,520,000 1,115,338 9,635,338 9,635,338 6/3®/14 This bond has an estimated annual abatement of $100,000 from Library rental income Notes due after June 1, 2017 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call ii 1.3 2012A General Obligation Bond Issue Principal payable 6 -1, beginning June 1, 2013; Interest payable 6 -1 and 12 -1, beginning December 1, 2012 This series was issued to pay the cost of construction, reconstruction, and repair of public ways, sidewalks, bridges, culverts, retaining walls, overpasses, and pedestrian underpasses and overpasses; the opening, widening, extending, grading and draining of the right -of -way of public grounds and the removal and replacement of dead or diseased trees thereon; the reconstruction, extension and improvement of the existing Municipal Airport; the acquisition, construction, improvement and installation of street lighting fixtures, connections, and facilities; the acquisition, installation and repair of traffic control devices; the acquisition, construction, reconstruction, extension, improvement, and equipping of works and facilities useful for the collection and disposal of surface waters and streams; the improvement, reconstruction and repair of cemetery facilities; the rehabilitation, improvement and equipping of existing city parks; the acquisition, construction, reconstruction, and improvement of all waterways useful for the protection or reclamation of property situated within the corporate limits of the city from floods or high waters, and for the protection of property in the city from the effects of flood waters, including the construction of levees, embankments, structures, impounding reservoirs, or conduits, as well as the development and beautification of the banks and other area adjacent to flood control improvements; the construction, reconstruction, enlargement, improvement and equipping of City Hall, police stations, and fire stations; the construction, reconstruction, improvement and equipping of city facilities, including the construction of Payments Principal Property Outstanding Coupon Fiscal Tax Revenue Beginning of Rate Year Principal Interest Total Fiscal Year 2.00% 2015 875,000 151,313 1,026,313 1,026,313 7,440,000 2016 1 885,000 133,813 1,018,813 1,018,813 6,565,000 2.00% 2.00% 2.00% 2017 900,000 116,113 1,016,113 1,016,113 5,680,000 2018 915,000 98,113 1,013,113 1,013,113 4,780,000 2019 930,000 79,813 1,009,813 1,009,813 3,865,000 2.00% 2.00% 2.00% 2020 955,000 61,213 1,016,213 1,016,213 2,935,000 2021 975,000 42,113 1,017,113 1,017,113 1,980,000 2022 1,005,000 22,613 1,027,613 1,027,613 1,005,000 2.225% Totals @ 7,440,000 705,100 8,145,100 8,145,100 06/30/14 Notes due after June 1, 2018 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call 0A 2012D Taxable Urban Renewal Revenue Bonds Principal payable 6.1, beginning June 1, 2016; Interest payable 6.1 and 12.1, beginning June 1, 2013. This bond were issued to provide funds to pay costs of aiding in the planning, undertaking and carrying out of an urban renewal project, including one or more grants to Central Park, L.L.C. (the "Developer ") totaling $2.5 million. Fiscal Year Payments Property Tax Revenue Principal Outstanding Beginning of Fiscal Year Coupon Rate Principal Interest Total 1.000% 2015 75,335 75,335 75,335 2,655,000 2016 130,000 205,335 335,335 335,335 2,655,000 2017 130,000 204,035 334,035 334,035 2,525,000 1.300% 1.600% 2.000% 2018 135,000 207,345 342,345 342,345 2,395,000 2019 135,000 205,185 340,185 340,185 2,260,000 2020 140,000 207,485 347,485 347,485 2,125,000 2.100% 2.300% 2.400% 2021 140,000 204,545 344,545 344,545 1,985,000 2022 145,000 206,325 351,325 351,325 1,845,000 2023 150,000 207,845 357,845 357,845 1,700,000 2.600% 2.800% 3.000% 2024 150,000 203,945 353,945 353,945 1,550,000 2025 155,000 204,745 359,745 359,745 1,400,000 2026 160,000 205,095 365,095 365,095 1,245,000 3200% 3.400% 3.600% 2027 165,000 204,975 369,975 369,975 1,085,000 2028 170,000 204,365 374,365 374,365 920,000 2029 175,000 203,245 378,245 378,245 750,000 3.700% 3.700% 3.750% 2030 185,000 206,770 391,770 391,770 575,000 2031 190,000 204,925 394,925 394,925 390,000 2032 200,000 207,800 407,800 407,800 200,000 3.900% 2,655,000 3,569,300 6,224,300 6,224,300 Bonds maturing after June 1, 2021 are subject to call on said date or any date thereafter Upon terms of par plus accrued interest to date of call OKI] 2013A General Obligation Bond Issue Principal payable 6 -1, beginning June 1, 2014; Interest payable 6 -1 and 12 -1, beginning December 1, 2013 This bond proceeds will be used to pay costs of the opening, widening, extending, grading, and draining of the right -of -way of streets, highways, avenues, public grounds, and market places; the construction, reconstruction, and repairing of street improvements; the acquisition, installation, and repair of traffic control devices; and the acquisition of any real estate needed for the foregoing purposes; the acquisition, construction, improvement, and installation of street lighting fixtures, connections, and facilities; the construction, reconstruction, and repair of sidewalks and pedestrian underpasses and overpasses, and the acquisition of real estate needed for such purposes; the acquisition, construction, reconstruction, and improvement of real and personal property, useful for the protection or reclamation of property situated within the corporate limits of cities from floods or high waters, and for the protection of property in cities from the effects of flood waters, as well as the development and beautification of the banks, streets, and other areas adjacent to flood control improvements; the rehabilitation and improvement of parks already owned, including facilities, equipment, and improvements commonly found in city parks; the acquisition, construction, reconstruction, enlargement, improvement, and equipping of recreation grounds, recreation buildings, juvenile playgrounds, recreation centers, parks and the acquisition of real estate therefor; the acquisition, construction, reconstruction, enlargement, improvement, and equipping of public buildings, including but not limited to city hall, fire station #3, and the library, and the acquisition of any real estate necessary therefor; and any other purpose which is necessary for the operation of the city or the health and welfare of its citizens, including engineering and planning for flood prevention. Payments Principal Property Outstanding Coupon Fiscal Tax Revenue Beginning of Rate Year Principal Interest Total Fiscal Year 1.00% 1.00% 2015 360,000 94,475 454,475 454,475 6,865,000 2016 755,000 90,875 845,875 845,875 6,505,000 2017 775,000 83,325 858,325 858,325 5,750,000 1.00% 1.00% 1.25% 2018 790,000 75,575 865,575 865,575 4,975,000 2019 805,000 67,675 872,675 872,675 4,185,000 2020 820,000 57,613 877,613 877,613 3,380,000 1.45% 1.60% 1.75% 2021 835,000 45,723 880,723 880,723 2,560,000 2022 855,000 32,363 887,363 887,363 1,725,000 2023 870,000 17,400 887,400 887,400 870,000 2.00% Totals @ 6,865,000 565,023 7,430,023 7,430,023 06/30/14 Notes due after June 1, 2019 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call 221 2013B General Obligation Taxable Bond Issue Principal payable 6 -1 beginning June 1, 2014; Interest payable 12 -1 and 6 -1 beginning December 1, 2013. This bond proceeds will be used to pay costs of the purchase of downtown rental properties and improvement of said properties for return to single family residence. Property Principal Tax Outstanding Coupon Fiscal Revenue Beginning of Rate Year Princi al Total Fiscal Year 2015 260,000 5 2001 265,200 265,200 260,000 2.00% Totals @ 260,000 5,200 265,200 265,200 06/30/14 The bonds are NOT subject to early redemption 04% F Y 2 0 1 5 ENTERPRISE FUND ACTIVITIES Parking Transit Wastewater Water Refuse Collection Landfill Airport Stormwater Management Broadband Telecommunications Housing Authority ;e1:7N1ki [CM to] ki 111 The Parking enterprise fund accounts for the City's parking operations activity. The parking enterprise fund is a self- sustaining business -like activity. Revenues are primarily derived from parking meter revenue, parking ramp revenue, and parking fines which fully fund the parking fund's expenditures. In fiscal year 2014, the Parking operations implemented a new parking revenue structure. The new structure includes an increase in on- street parking rates and parking fines, but institutes a new "first- hour - free" program in the parking garages. The structure of this program is intended to raise the usage rate of the City's parking garages and has been endorsed by the Iowa City Downtown District (ICDD). The effect will be to lower parking ramp revenue, but raise parking meter and parking fine revenue. The Parking fund's unassigned cash balance on June 30, 2013 was $4.9 million, a 5.5% decrease from the FY12. FY14 year -end unassigned cash balance is estimated to drop 12.3 %. These decreases are due to an increase in capital project funding. In FY15, the unassigned cash balance is estimated to increase 9.66% to $4.7 million. Unassigned Cash Balance $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 FY11 FY12 FY13 FY14* FY15 ■cash Balance $5,896,299 $5,220,210 $4,934,861 $4,326,736 $4,744,816 *FY14 and FY15 figures are estimates. The Parking Facility and Enforcement Automation capital project began during fiscal year 2012. The project involves the automation of operations in the parking decks and the upgrade of parking meters on street to a smart meter system. Additional pay on foot and pay in lane equipment will be placed in Capitol St., Dubuque St., and Tower Place facilities. The on- street parking meters will be upgraded to allow credit card payment and pay by cell options. This will create the ability to push real -time parking data to our customers related to parking availability on street. This will allow for better access and more convenient payment options for our customers while enhancing operational efficiencies. The total project cost is approximately $2.3 million and is being funded entirely from parking revenues. The Parking fund transferred $1.4 million towards this project in fiscal years 2012 and 2013. $1,057,221 is budgeted to be transferred towards this project in FY2O14. This project will be fully completed by fiscal year 2015, and the impact on the operating budget will be more determinable at that time. 0401 Estimated restricted cash balance at June 30, 2015 is $1.68 million. Restricted cash balance represents $1.55 million in funds held in accordance with parking revenue bond provisions, and $134,371 in parking impact fees. A parking facility impact fee, which deals with off - street parking requirements, is required for residential development in most of the Near Southside Neighborhood. The Near Southside is bound by Burlington Street to the north, Madison Street to the west, Gilbert Street to the east, and the Iowa Interstate Railway main -line to the south. The revenues from the impact fee are used by the City to provide parking facilities in the Near Southside. A formula is used to determine the amount of required off - street parking and the amount of required parking impact fee. The Department of Housing and Inspection Services collects the fee, which may be paid in three installments, with the first installment due before the certificate of occupancy is issued. Revenue: FY15 revenue is estimated to increase 8.1 % when compared to FY14 estimated revenue. This increase is anticipated due to the change in the parking rate structure. Parking service charges are approximately 89% of fund revenues and parking fines are about 9 %. FYI Proposed - $5,167,627 J0 1% • Service Charges • Fines • Lot Revenue • Interest Income Expenditures: FY15 proposed expenditures represent a 6.7% increase from FY14 estimated expenditures, due to increases in capital outlay expenditures, software maintenance and internal service fees. FYI Proposed - $4,238,247 ■ Personnel 1% ■ Services 1% ■ Supplies ■ Capital Outlay ■ Debt Service OKI City of Iowa City Parking (7100 -7101) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 7,161,953 $ 7,415,899 $ 6,747,310 $ 5,441,542 $ 6,601,507 $ 5,995,432 $ 6,424,812 Revenues: Use Of Money And Property Interest Revenues Rents Parking Meter Revenue Parking Lot Revenue Parking Ramp Revenue Misc Parking Revenue Charges For Fees And Services Refuse Charges Parking Charges Miscellaneous Parking Fines Other Misc Revenue Sub -Total Revenues Transfers In: ')Bond Ordinance Transfer Sub -Total Transfers In Total Revenues & Transfers In Expenditures: Parking Administration On Street Operations Parking Lot Operations Parking Ramp Operations Parking CIP Parking Debt Service Sub -Total Expenditures $ 41,798 $ 39,247 $ 47,422 $ 39,247 $ 39,247 $ 47,422 $ 47,550 23,689 26,555 21,790 - - - - 798,340 790,574 789,191 1,090,574 1,090,574 - - 225,194 191,355 212,500 177,495 177,495 - - 3,273,999 3,295,964 3,466,776 2,832,340 2,832,340 - - 630,063 162,415 132,547 58,385 58,385 - - 290 1,698 43 1,677 1,677 - - - - - - - 4,608,236 4,608,250 297,430 274,181 253,183 474,181 474,181 475,000 475,000 58,611 69,951 35,707 47,835 47,835 36,969 36,970 5,349,414 4,851,940 4,959,159 4,721,734 4,721,734 5,167,627 5,167,770 846,700 846,700 844,150 840,350 840,350 643,550 1,724,734 846,700 846,700 844,150 840,350 840,350 643,550 1,724,734 $ 6,196,114 $ 5,698,640 $ 5,803,309 $ 5,562,084 $ 5,562,084 $ 6,011,177 $ 6,892,504 $ 1,000,620 $ 1,001,218 $ 946,746 $ 1,050,817 $ 1,050,817 $ 1,175,094 $ 1,203,046 807,831 739,645 786,887 778,290 778,290 912,967 871,403 2,633 3,750 2,738 - - - - 1,194,488 1,349,822 1,194,908 1,303,181 1,303,181 1,317,936 1,351,915 810,866 839,200 838,975 838,300 838,300 832,250 1,715,934 3,816,438 3,933,635 3,770,254 3,970,588 3,970,588 4,238,247 5,142,298 Transfers Out: $ 7,415,899 $ 6,747,310 $ 6,601,507 $ 5,292,688 $ 5,995,432 $ 6,424,812 $ 5,780,284 Capital Improvement Projects 551,772 1,298,938 827,266 900,000 1,357,221 500,000 670,000 ')Debt Service Transfers 846,700 846,700 844,150 840,350 840,350 643,550 1,724,734 Intertund Loan Repayment to Landfill 727,258 287,956 507,442 - - 85% - Sub -Total Transfers Out 2,125,730 2,433,594 2,178,858 1,740,350 2,197,571 1,343,550 2,394,734 Total Expenditures & Transfers Out $ 5,942,168 $ 6,367,229 $ 5,949,112 $ 5,710,938 $ 6,168,159 $ 5,581,797 $ 7,537,032 Cash Balance, June 30 $ 7,415,899 $ 6,747,310 $ 6,601,507 $ 5,292,688 $ 5,995,432 $ 6,424,812 $ 5,780,284 Restricted / Committed /Assigned 1,519,600 1,527,100 1,666,646 1,670,796 1,668,696 1,679,996 1,688,796 Unassigned Balance $ 5,896,299 $ 5,220,210 $ 4,934,861 $ 3,621,892 $ 4,326,736 $ 4,744,816 $ 4,091,488 % of Expenditures 99% 82% 83% 63% 70% 85% 54% ') Same Fund Transfers required by bond covenants 001051 City of Iowa City Activitv Summary Activity: Parking Administration (810110) Division: Parking (810100) 2012 2013 2014 2014 Department: Fund: Parking (7100) Transportation Services $ 313,904 2011 2012 2013 2014 2014 2015 2016 639,203 Actual Actual Actual Budget Revised Budget Projection Revenues: 2,215 2,215 - - CapitalOutlay - 1,701 - Use Of Money And Property - - Total Expenditures $ 1,000,620 $ 1,001,218 $ 946,746 $ 1,050,817 Interest Revenues $ 41,798 $ 39,247 $ 47,422 $ 39,247 $ 39,247 $ 47,422 $ 47,550 Miscellaneous Parking Fines 297,430 274,181 253,183 474,181 474,181 475,000 475,000 Other Misc Revenue (79) 2 (849) - - 1,500 1,500 Total Revenues $ 339,149 $ 313,430 $ 299,756 $ 513,428 $ 513,428 $ 523,922 $ 524,050 Expenditures: 2012 2013 2014 2014 2015 Personnel $ 313,904 $ 358,184 $ 371,104 $ 436,119 $ 436,119 $ 445,017 $ 458,368 Services 682,649 639,203 573,436 612,483 612,483 730,077 744,679 Supplies 4,067 2,130 2,206 2,215 2,215 - - CapitalOutlay - 1,701 - - - - Total Expenditures $ 1,000,620 $ 1,001,218 $ 946,746 $ 1,050,817 $ 1,050,817 $ 1,175,094 $ 1,203,046 Personnel Services - FTE 2012 2013 2014 2014 2015 Assoc Dir -Trans Service 0.50 0.50 0.50 0.50 0.50 Operations Supv - Trans Sew 2.50 3.00 3.00 3.00 3.00 Parking Clerk 1.00 - - - - Transportation Svc Director 0.50 0.50 0.50 0.50 0.50 Total Personnel 4.50 4.00 4.00 4.00 4.00 ONQ City of Iowa City Activity Summary Activity: On Street Operations (810120) Fund: Parking (7100) Division: Parking (810100) Department: Transportation Services Revenues & Transfers In: Use Of Money And Property Parking Meter Rev Parking Lot Revenue Misc Parking Revenue Miscellaneous Other Misc Revenue Charges For Fees And Services Parking Charges Total Revenues & Transfers In Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Cashier- Parking Customer Service Rep - Pkg MW II - Transportation Sew. Parking Enforcement Attendant Total Personnel Capital Outlay Bike racks - replacementlexpansion Bike sharing program with U of I Electric Vehicle Charging Stations Total Capital Outlay 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ 798,340 $ 790,574 $ 789,191 $ 1,090,574 $ 1,090,574 $ - S 208,814 177,495 197,380 177,495 177,495 - 39,291 38,385 48,075 58,385 58,385 - 134 (166) 594 - - - - - 1,552,236 1,552,250 $ 1,046,579 $ 1,006,288 $ 1,035,240 $ 1,326,454 $ 1,326,454 $ 1,552,236 $ 1,552,250 $ 553,602 $ 577,631 $ 612,512 $ 571,458 $ 571,458 $ 596,667 $ 614,567 226,804 149,310 152,103 193,619 193,619 231,592 236,224 13,145 12,704 20,932 13,213 13,213 20,208 20,612 14,280 - 1,340 - 11.25 64,500 - $ 807,831 $ 739,645 $ 786,887 $ 778,290 $ 778,290 $ 912,967 $ 871,403 2012 2013 2014 2014 2015 0.75 - - - - 1.00 1.00 1.50 1.50 1.50 3.00 3.00 3.00 3.00 3.00 6.50 5.00 5.00 5.00 5.00 11.25 9.00 9.50 9.50 9.50 2014 2014 2015 - - 10,000 - - 10,500 - - 44,000 $ - $ - $ 64,500 0&I City of Iowa City Activity Summary Activity: Parking Lot Operations (810130) Fund: Parking (7100) Division: Parking (810100) Department: Transportation Services Revenues: Use Of Money And Property Parking Lot Revenue Total Revenues Expenditures: Services Total Expenditures 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ 16,380 $ 13,860 $ 15,120 $ - $ - $ $ - $ 16,380 $ 13,860 $ 15,120 $ - $ - $ - $ - $ 2,633 $ 3,750 $ 2,738 $ - $ - $ - $ 2,633 $ 3,750 $ 2,738 $ - $ - $ - $ - 04911] City of Iowa City Activity Summary Activity: Parking Ramp Operations (810140) Fund: Parking (7100) Division: Parking (810100) Department: Transportation Services Expenditures: 2011 2012 2013 2014 2014 2015 2016 Personnel Actual Actual Actual Budget Revised Budget Projection Revenues: 339,409 419,744 434,189 463,214 463,214 520,093 530,495 Use Of Money And Property 36,387 65,810 38,455 92,124 92,124 35,794 36,510 Rents $ 23,689 $ 26,555 $ 21,790 $ - $ - $ - $ - Parking Ramp Revenue 3,273,999 3,295,964 3,466,776 2,832,340 2,832,340 - - Charges For Fees And Services Refuse Charges 290 1,698 43 1,677 1,677 - - Parking Charges - - - - - 3,056,000 3,056,000 Miscellaneous Other Misc Revenue 58,556 70,115 35,962 47,835 47,835 35,469 35,470 Total Revenues $ 3,356,534 $ 3,394,332 $ 3,524,571 $ 2,881,852 $ 2,881,852 $ 3,091,469 $ 3,091,470 Expenditures: 2012 2013 2014 2014 2015 Cashier - Parking 11.50 Personnel $ 780,143 $ 841,733 $ 713,089 $ 747,843 $ 747,843 $ 762,049 $ 784,910 Services 339,409 419,744 434,189 463,214 463,214 520,093 530,495 Supplies 36,387 65,810 38,455 92,124 92,124 35,794 36,510 Capital Outlay 38,549 22,535 9,175 - - - Total Expenditures $ 1,194,488 $ 1,349,822 $ 1,194,908 $ 1,303,181 $ 1,303,181 $ 1,317,936 $ 1,351,915 Personnel Services - FTE 2012 2013 2014 2014 2015 Cashier - Parking 11.50 11.25 9.75 9.75 9.75 M.W.I - Parking Systems 4.00 4.00 2.50 2.50 2.50 M.W. II - Parking Syst (Night) 1.00 - - - - Sr M.W. - Parking & Transit 0.50 0.50 0.50 0.50 0.50 Total Personnel 17.00 16.25 12.75 12.75 12.75 231 City of Iowa City Activity Summary Activity: Parking Debt Service (810180) Fund: Parking (7100 - 7101) Division: Parking (810100) Department: Transportation Services Revenues: Other Financial Sources Misc Parking Revenue: Parking Impact Fees Misc Transfers In Bond Ordinance Transfer (From Parking Unrestricted to Restricted for Debt Service) Total Revenues 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ 590,772 $ 124,030 $ 84,472 $ - $ - $ - $ 846,700 846,700 844,150 840,350 840,350 843,550 1,724,734 $ 1,437,472 $ 970,730 $ 928,622 $ 840,350 $ 840,350 $ 843,550 $ 1,724,734 Expenditures: Services $ (60) $ - $ - $ - $ - $ - $ - Lease - purchase Payments - - - - - - 882,984 Revenue Bonds Principal & Interest Payments 810,926 839,200 838,975 838,300 838,300 832,250 832,950 Sub -Total Expenditures 810,866 839,200 838,975 838,300 838,300 832,250 1,715,934 Transfers Out: To Landfill - Repay for S Side Parking Land Acquisition. 590,772 124,030 - - - - Sub -Total Transfers Out 590,772 124,030 - - - - - Total Expenditures & Transfers Out $ 1,401,638 $ 963,230 $ 838,975 $ 838,300 $ 838,300 $ 832,250 $ 1,715,934 049% 233 Parking Revenue Bonds Outstanding Debt Obligation at June 30, 2014 Summary by Individual Issue Fiscal Year Principal & Outstanding June 30, 2014 :Iss:uelse Debt Paid Interest of Funds Amount of in Full Payments Principal Interest Total Issue FY2014 Obligation 2009F Revenue Refunding 9,110,000 2025 838,300 7,145,000 1,848,613 8,993,613 of Series 1999 Revenue Bonds 2015 Parking Lease - Purchase Agreement - 12,000,000 2036 0 0 0 0 Proposed Total - Parking Revenue Bonds 838,300 7,145,000 1,848,613 8,993,613 233 2009 Parking Revenue Bond Issue Principal payable 7 -1, beginning July 1, 2010; Interest payable 7 -1 and 1 -1, beginning January 1, 2011 This $9,110,000 bond issue was used to refund the 1999 Parking Revenue Bonds. Fiscal Year Payments Paid by Parking Revenues Principal Outstanding Beginning of Fiscal Year Coupon Rate Principal Interest Total 3.00% 4.00% 2015 540,000 292,250 832,250 832,250 7,145,000 2016 560,000 272,950 832,950 832,950 6,605,000 2017 580,000 250,150 830,150 830,150 6,045,000 4.00% 4.00% 4.00% 2018 605,000 226,450 831,450 831,450 5,465,000 2019 625,000 201,850 826,850 826,850 4,860,000 2020 650,000 176,350 826,350 826,350 4,235,000 4.00% 4.25% 4.25% 2021 680,000 148,9001 828,900 828,900 3,585,000 2022 705,000 119,469 824,469 824,469 2,905,000 2023 735,000 88,869 823,869 823,8691 2,200,0001 4.25% 5.00% 5.00% 2024 770,000 54,000 824,000 824,000 1,465,0001 2025 695,000 17,375 712,375 712,375 695,0001 Totals @ O6/3Q(14 7,145,000 1,848,613 8,993,613 8,993,613 Bonds due after July 1, 2017 will be subject to call for prior redemption 234 IIM1ki N1112 to] ki 111 The Transit fund accounts for the operations of the City's public transportation operations. The Transit enterprise fund utilizes user fees, property taxes, and State and Federal funding to provide transportation services throughout the City including para- transit services. These activities were transferred from the General fund to the enterprise fund in fiscal year 2013. With the FY13 budget, Transit operations were transitioned to an enterprise fund. Cash balance and other trends will continue develop. In fiscal years 2011 and 2012, the transit operations were within the General Fund. The FY14 projected fund balance is estimated as 19.4% lower than FY13. For FY15, the unassigned cash balance is estimated to increase from the FY14 revised budget by 2.5 %. Assigned cash balance is for bus replacement reserves. $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $ Unassigned Cash Balance FY11 FY12 FY13 FY14' 1 FY15- ■Cash Balance $- $- $2,563,119 $2,065,512 1 $2,313,394 An inter -fund loan was made in fiscal year 2006 from the Landfill fund to the Transit operations for the construction of a day care center at the Court Street Transportation Facility. The loan was a 10 year loan for 513,181. A loan payment transfer is budgeted in FY15 for $56,388 to the Landfill fund. The loan will be fully repaid in fiscal year 2016. Revenue: The Transit fund is funded through several revenue sources: • Federal Operating Assistance: Based on an MPOJC formula, these funds are distributed annually between Cambus, Coralville Transit, and Iowa City Transit. State Operating Assistance: Job Access and Reverse Commute Program (JARC), is a Federally- funded, application -based grant program, with annual allocations. This is 34.7% of FY15 budgeted revenue. • Transit Property Tax Levy: Iowa State Code chapter 384.12.10 provides the legal authority for municipalities to levy additional taxes, including "a tax for the operation and maintenance of a municipal transit system..." Iowa City transit property tax levy is $.95 per thousand of valuation. These property tax funds are collected in the General fund and transferred to the Transit fund. 0911 • Fares: Fares amount to 32% of the Transit fund revenue. Fare increases were last implemented during fiscal year 2013. • Court Street Transportation Parking and Rent Revenues: These revenues include all hourly ($1.00 per hour after the first hour) and permit ($80 per month) parking as well as rent from the commercial properties. • Other Revenue: In addition to fare increases, the Transit fund receives revenue from advertising and other miscellaneous sources. FY15 revenue is projected to remain flat from the FY14 revised revenue estimates. The budget estimates a greater percentage of the Transit revenue to come from the Federal operating subsidy (9% increase) in FY15 and a slightly lower percentage (2% decrease) from transit fees compared to FY14. FY15 Proposed - $4,032,763 0% ■ Charges for Services 19% 3 ■Intergovernmental Use of Money & Property ■ Miscellaneous Property taxes estimated at $2.97 million will be transferred into the Transit fund from the General fund in FY15. Combined with the funding from other governments, approximately $4.95 million of the $7 million in revenues and transfers in or 70.7% is from sources of revenue that are not generated by the transit operations. Expenditures: FY15 proposed expenditures represent a 4.1 % decrease from the FY14 revised estimate, with the primary difference coming from a decrease in capital outlay expenditures. FYI Proposed - $6,544,321 1% ■ Personnel ■ Services ■Supplies ■ Capital Outlay The FY15 budget includes a $54,000 capital project transfer for the replacement and upgrade of security camera recorders on the buses. 04911 City of Iowa City Transit (7150) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ - S - S - $ 4,342,249 $ 4,316,006 $ 3,957,988 $ 4,304,572 Revenues: Use Of Money And Property Interest Revenues Rents Parking Ramp Revenue Intergovernmental Fed Intergovnt Rev Other State Grants Local 28E Agreements Charges For Fees And Services Transit Fees Misc Charges For Svc Refuse Charges Parking Charges Miscellaneous Misc Merchandise Other Misc Revenue Sub -Total Revenues $ - S - $ 11,353 $ - $ - $ 11,353 $ 11,380 - 124,530 134,558 134,558 124,530 129,540 - - 652,919 632,274 632,274 - - - - 1,043,854 1,025,000 1,025,000 1,400,144 1,212,570 - - 644,416 483,175 754,675 548,941 516,050 - - 120,413 32,844 32,844 32,844 32,850 - - 1,292,339 1,365,129 1,365,129 1,290,908 1,290,910 - - 3,016 75,000 75,000 3,000 3,000 - - 1,541 2,518 2,518 1,541 2,030 - - - - - 618,141 625,210 - - 1,361 1,112 1,112 1,361 1,240 - - 736 5,994 5,994 - - - 3,896,478 3,757,604 4,029,104 4,032,763 3,824,780 Transfers In: Transfers In - General Fund - - 4,027,141 - - - - Transfer In - Transit Property Tax Levi - - 2,754,939 2,869,291 2,869,291 2,968,530 2,968,530 Transfer In - Operations to Impry Resr - - 1,892,475 - - - - Sub -Total Transfers In - - 8,674,555 2,869,291 2,869,291 2,968,530 2,968,530 Total Revenues & Transfers In $ - $ - $ 12,571,033 $ 6,626,895 $ 6,898,395 $ 7,001,293 $ 6,793,310 Expenditures: Mass Transit Admin Mass Transit Operations Fleet Maintenance Court St Transportation Center Sub -Total Expenditures Transfers Out: Capital Project Fund Misc Transfers Out - to Parking InterFund Loan Repay Landfill Reserve Transfers Out Sub -Total Transfers Out Total Expenditures & Transfers Out Cash Balance, June 30 Restricted / Committed /Assigned Unassigned Balance % of Expenditures $ 345,618 $ 484,357 $ 484,357 $ 446,316 $ 458,027 - - 4,112,979 4,160,431 4,710,787 4,296,021 4,362,734 - - 1,539,029 1,482,792 1,482,792 1,651,527 1,689,883 - - 158,075 149,153 149,153 148,457 151,716 - - 6,155,701 6,276,733 6,827,089 6,544,321 6,662,361 - - 152,622 270,000 374,000 54,000 200,000 - - 54,229 55,324 55,324 56,388 29,651 - - 1,892,475 - - - - - 2,099,326 325,324 429,324 110,388 229,651 $ - $ - $ 8,255,027 $ 6,602,057 $ 7,256,413 $ 6,654,709 $ 6,892,012 $ - $ - $ 4,316,006 $ 4,367,087 $ 3,957,988 $ 4,304,572 $ 4,205,870 - - 1,752,887 1,892,476 1,892,476 1,892,476 1,892,476 $ - $ - $ 2,563,119 $ 2,474,611 $ 2,065,512 $ 2,412,096 $ 2,313,394 31% 37% 28% 36% 34% * See General Fund for Transit Activity Prior to 2013, Beginning Cash Reclassified from General Fund in 2013 6101 City of Iowa City Activity Summary Activity: Mass Transit Admin (810210) Fund: Transit (7150) Division: Mass Transit (810200) Department: Transportation Services 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budaet Proiecti Revenues: 2012 2013 2014 Use Of Money And Property 2015 Personnel $ - $ - $ 195,840 $ Interest Revenues $ - S - $ 11,353 $ - S - $ 11,353 $ 11,380 Charges For Fees And Services - - 150,707 122,999 122,999 Transit Fees - - - - - - - Miscellaneous 353 139 142 Other Misc Revenue - - 345 - - - - Other Financial Sources 458,027 Total Personnel 3.50 Transfer In - Transit Property Tax Levy - - 2,754,939 2,869,291 2,869,291 2,968,530 3,026,801 Transfer In- Impry Resry to Operations - - 1,618,372 - - - Total Revenues $ - $ - $ 4,385,009 $ 2,869,291 $ 2,869,291 $ 2,979,883 $ 3,038,181 Expenditures: 2012 2013 2014 2014 2015 Personnel $ - $ - $ 195,840 $ 361,005 $ 361,005 $ 278,492 $ 286,847 Services - - 150,707 122,999 122,999 167,685 171,039 Supplies - - (929) 353 353 139 142 Total Expenditures $ - $ - $ 345,618 $ 484,357 $ 484,357 $ 446,316 $ 458,027 Personnel Services - FTE 2012 2013 2014 2014 2015 Assoc Dir -Trans Service 0.50 0.50 0.50 0.50 0.50 Customer Service Rep - Pkg - - 0.50 0.50 0.50 Operations Supv - Trans Sew 2.50 2.00 2.00 2.00 2.00 Transportation Svc Director 0.50 0.50 0.50 0.50 0.50 Total Personnel 3.50 3.00 3.50 3.50 3.50 * See General Fund for Transit activity prior to 2013 04917 City of Iowa City Activity Summary Activity: Mass Transit Operations (810220) Fund: Transit (7150) Division: Mass Transit (810200) Department: Transportation Services Revenues: Intergovernmental Fed Intergovnt Rev Other State Grants Local 28E Agreements Charges For Fees And Services Transit Fees Misc Charges For Svc Miscellaneous Other Misc Revenue Total Revenues Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Customer Service Rep - Transit M.W. I - Transit M.W. I I -Transit Mass Transit Operator M.W. I I -Transit M.W. II - Transportation Sew. Sr. M.W. - Parking & Transit Total Personnel Capital Outlay 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ - 5 - $ 1,043,854 $ 1,025,000 $ 1,025,000 $ 1,400,144 $ 1,212,570 644,416 483,175 483,175 548,941 516,050 120,413 32,844 32,844 32,844 32,850 - - 1,292,339 1,365,129 1,365,129 1,290,908 1,290,910 3,016 75,000 75,000 3,000 3,000 142 1,107 1,107 - - $ - $ - $ 3,104,180 $ 2,982,255 $ 2,982,255 $ 3,275,837 $ 3,055,380 $ - $ - $ 2,886,328 $ 2,789,388 $ 2,789,388 $ 2,975,261 $ 3,064,519 - - 1,193,827 1,349,601 1,349,601 1,245,926 1,270,845 - - 28,592 21,442 21,442 26,834 27,371 - - 4,232 - 550,356 50,000 - $ - $ - $ 4,112,979 $ 4,160,431 $ 4,710,787 $ 4,298,021 $ 4,362,734 2012 2013 2014 2014 2015 1.00 1.00 - - - 3.00 2.00 2.00 2.00 2.00 1.00 - - - - 37.75 37.75 37.75 37.75 37.75 - 1.00 1.00 1.00 1.00 1.00 - - - - 0.50 0.50 0.50 0.50 0.50 44.25 42.25 41.25 41.25 41.25 Fare boxes $ - $ 543,000 $ - Mobile hoist system - - 40,000 Air conditioning treatment equipment - - 10,000 Video camera for court street ramp - 7,356 - Total Capital Outlay $ - $ 550,356 $ 50,000 0491*1 City of Iowa City Activity Summary Activity: Fleet Maintenance (810230) Fund: Transit (7150) Division: Mass Transit (810200) Department: Transportation Services Revenues: Charges For Fees And Services Refuse Charges Miscellaneous Misc Merchandise Other Misc Revenue Total Revenues Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Mechanic II - Transit Mechanic III - Transit Operations Supv - Trans Sew Parts/Data Entry Clk - Transit Body Repair Mechanic Total Personnel 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ - S - $ 1,541 $ 2,518 $ 2,518 $ 1,541 $ 2,030 1,361 1,112 1,112 1,361 1,240 - 249 4,887 4,887 - $ - $ - $ 3,151 $ 8,517 $ 8,517 $ 2,902 $ 3,270 $ - $ - $ 485,485 $ 521,266 $ 521,266 $ 532,584 $ 548,562 - - 32,409 34,071 34,071 30,209 30,813 - - 896,863 927,455 927,455 1,088,734 1,110,509 - - 124,272 - - - - $ - $ - $ 1,539,029 $ 1,482,792 $ 1,482,792 $ 1,651,527 $ 1,689,883 . See General Fund for Transit activity prior to 2013 2012 2013 2014 2014 2015 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - - - - 7.00 6.00 6.00 6.00 6.00 oz, 9] City of Iowa City Activity Summary Activity: Court St Transportation Center (810240) Fund: Transit (7150) Division: Mass Transit (810200) Department: Transportation Services Expenditures: 2011 2012 2013 2014 2014 2015 2016 Personnel Actual Actual Actual Budget Revised Budget Projection Revenues: - - 93,716 102,554 102,554 115,930 118,249 Use Of Money And Property - - 1,730 13,995 13,995 3,522 3,592 Rents $ - $ - $ 124,530 $ 134,558 $ 134,558 $ 124,530 $ 129,540 Parking Ramp Revenue - - 652,919 632,274 632,274 - - Charges For Fees And Services Parking Charges - - - - - 618,141 625,210 Total Revenues $ - $ - $ 777,449 $ 766,832 $ 766,832 $ 742,671 $ 754,750 Expenditures: Personnel $ - $ - $ 62,629 $ 32,604 $ 32,604 $ 29,005 $ 29,875 Services - - 93,716 102,554 102,554 115,930 118,249 Supplies - - 1,730 13,995 13,995 3,522 3,592 Total Expenditures $ - $ - $ 158,075 $ 149,153 $ 149,153 $ 148,457 $ 151,716 Personnel Services - FTE 2012 2013 2014 2014 2015 M.W. I - Parking Systems 1.00 0.50 0.50 0.50 0.50 Total Personnel 1.00 0.50 0.50 0.50 0.50 * See General Fund for Transit activity prior to 2013 241 NVE& IIATiVI AIA:i1N :FA IkviIAki 111r to] ki 111 The Wastewater Treatment fund accounts for the business -like operations of the City's wastewater /sewer utility. The wastewater utility operates the City's two waste treatment plants, the sanitary sewer collection system, and the wastewater monitoring operations. The Wastewater fund is primarily supported through user fees. The wastewater operations are currently undergoing a major transformation. The City is currently completing expansion of the South Wastewater Plant and relocating the North Wastewater Treatment Plant operations into the South Plant. The project estimate is $55 million, with funding of $41.4 million from state and federal grants, $8.6 million from Local Option Sales Tax revenue, and $5 million from Wastewater user fees. This project has spanned several years and is scheduled for completion in FY15. Closure and removal of the North Treatment Plant is planned following the completion of the south plant expansion. Reconstruction of the North River Corridor Trunk Sewer is scheduled for FY2015 -2016 and is to be constructed in conjunction with the Gateway project. It will replace two existing sewers with a single sewer the will be sized to the existing drainage area plus 5,700 acres of the Rapid Creek watershed north of I -80. The existing sewers were constructed in 1983 and 1936. Total project estimate is for $5.1 million and is to be funded from Wastewater user fees. The fiscal year 2015 and 2016 budgets each include a transfer of $2 million for this project. $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 Unassigned Cash Balance FY11 FY12 FY13 FY14* FY15* ■Cash Balance $12,861,879 $13,546,595 $12,529,471 $11,802,762 $10,968,429 *FY14 and FY15 figures are estimated The Wastewater fund's unassigned cash balance at FY13 year -end decreased to approximately $12.5 million due to transfers to the capital projects fund of $4.58 million. Restricted cash balance was approximately $10 million at the end of fiscal year 2013. These funds are restricted in accordance with revenue bond covenants. FY14 year -end unassigned cash balance is estimated to drop 5.8% from FY13, and FY15 year- end balance is estimated to fall another 6.9 %, as major capital project expenditures continue. OZIM Bond covenant requirements are monitored on an accrual basis and reported in the City's Consolidated Annual Financial Report. Restricted cash balance is expected to decrease to $9.86 million in fiscal year 2015. Revenues: Approximately 97% of Wastewater operations are funded through charges for services. Wastewater Operations are funded by sewer user fees, per the following schedule: Minimum Monthly Charge (includes the first 100 cu. ft. used) $8.15 Each Additional 100 cu. ft. $3.99 BOD (per pound) 300 mg/L or less included in charge for ii ft. of water used BOD (per pound) from 301 mg /L to 2000 mg /L $0.28 per pound BOD (per pound) greater than 2000 mg /L $0.425 per pound Suspended Solids (SS) per pound $0.227 per pound Monthly Minimum, Unmetered User $33.36 per month Manufactured Housing Park, Monthly Minimum per lot $33.36 per month Holding Tank Waste - plus landfill fees $0.032 per gallon Holding Tank Waste Hauler - Annual Permit $907.00 per year No changes are proposed in the FY15 budget to the City's sewer rate structure. Overall, the FY15 budget is estimated at 2.2% higher than the FY14 estimate. The increase stems primarily from the increase in revenue in FY13 actual revenue due to drought conditions. FYI Proposed - $13,283,613 1% 2% ■ Charges for Services ■ Misc Revenue ■ Use of Money & Property Use of Money & Property primarily consists of interest on investments. 243 Expenditures: The FY15 proposed expenditures are 2.1 % higher than the estimated FY2014 expenditures. The FY15 Wastewater budget also splits the Lift Station expenditures out of the Collection Systems cost center into its own cost center for accounting purposes. The impact of the plant renovations and closure will not be fully known until after the completion of the FY15 budget. FYI Proposed - $10,332,884 The Wastewater fund added a .25 FTE for a Project Support Assistant in FY15. This position is being split between the Water, Wastewater, and Storm Sewer funds. Debt service expenditures account for 45% of the Wastewater fund's total expenditures. 244 ■Personnel ■ Services 45% ■ Supplies ■ Capital Outlay ■ Debt Service 6% 3% The Wastewater fund added a .25 FTE for a Project Support Assistant in FY15. This position is being split between the Water, Wastewater, and Storm Sewer funds. Debt service expenditures account for 45% of the Wastewater fund's total expenditures. 244 City of Iowa City Wastewater Treatment (7200 - 7201) Fund Summary Expenditures: 2011 2012 2013 2014 2014 2015 2016 Wastewater Administration $ Actual $ Actual Actual $ Budget Revised Budget Projection Cash Balance, July 1 $ 41,380,120 $ 24,863,582 $25,451,053 $ 21,810,937 $22,603,352 $21,778,029 $20,828,758 Revenues: - - - - - 361,934 213,623 Licenses And Permits 753,939 869,541 839,205 851,549 851,549 619,388 635,808 Misc Permits & Lie $ 4,855 $ 5,896 $ 6,604 $ 5,896 $ 5,896 $ 6,604 $ 6,610 Use Of Money And Property 28,228,162 11,855,425 11,523,353 10,172,004 10,116,509 10,332,884 10,308,073 Interest Revenues 300,965 276,163 291,054 276,163 276,163 291,054 291,850 Royalties & Com miss 248 271 274 271 271 274 280 Charges For Fees And Services 6,485,896 6,488,050 4,581,311 4,736,638 4,570,067 4,559,962 4,488,036 Misc Charges For Svc 75,696 8,665 1,386 8,665 8,665 360 364 Wastewater Charges 12,682,773 12,548,976 12,889,204 12,548,976 12,548,976 12,889,204 12,712,490 Refuse Charges $ - $ 3,421 - $ 3,421 3,421 1,026 1,026 Miscellaneous $ 24,863,582 $ 25,451,053 $22,603,352 $ 20,394,134 $21,778,029 $20,828,758 $21,128,405 Misc Merchandise 222 323 524 148,819 148,819 524 530 Other Misc Revenue $ 53,537 $ 151,486 94,567 $ 2,990 2,990 94,567 94,570 Other Financial Sources 36% 72% 60% 39% 46% 58% 66% Sale Of Assets bond 8,588 469 - - - - Sub -Total Revenues: 13,126,884 12,995,670 13,283,613 12,995,201 12,995,201 13,283,613 13,107,720 Transfers In: Debt Sales - - - 7,000,000 7,000,000 - - 1) Bond Ordinance Trans 6,485,896 6,488,050 4,581,311 4,736,638 4,570,067 4,559,962 4,488,036 Sub -Total Transfers In 6,485,896 6,488,050 4,581,311 11,736,638 11,570,067 4,559,962 4,488,036 Total Revenues & Transfers In $ 19,612,780 $ 19,483,720 $17,864,924 $ 24,731,839 $ 24,565,268 $ 17,843,575 $ 17,595,756 Expenditures: Wastewater Administration $ 1,753,074 $ 1,759,669 $ 1,447,946 $ 1,682,245 $ 1,682,245 $ 1,634,979 $ 1,649,567 Wastewater Treatment Plant Ops 2,707,145 2,918,215 2,824,314 2,914,034 2,914,034 3,041,683 3,113,956 Lift Stations - - - - - 361,934 213,623 Wastewater Collection Systems 753,939 869,541 839,205 851,549 851,549 619,388 635,808 Wastewater Debt Service 23,014,004 6,308,000 6,411,888 4,724,176 4,668,681 4,674,900 4,695,119 Sub -Total Expenditures 28,228,162 11,855,425 11,523,353 10,172,004 10,116,509 10,332,884 10,308,073 Transfers Out: Capital Project Fund 1,394,822 529,740 4,584,177 11,240,000 10,704,015 3,900,000 2,500,000 'I Debt Service Funding 6,485,896 6,488,050 4,581,311 4,736,638 4,570,067 4,559,962 4,488,036 Operating Subsidy 20,438 23,034 23,784 - - - Sub -Total Transfers Out 7,901,156 7,040,824 9,189,272 15,976,638 15,274,082 6,459,962 6,988,036 Total Expenditures & Transfers Out $ 36,129,318 $ 18,896,249 $ 20,712,625 $ 26,148,642 $ 25,390,591 $ 18,792,846 $ 17,296,109 Cash Balance, June 30 $ 24,863,582 $ 25,451,053 $22,603,352 $ 20,394,134 $21,778,029 $20,828,758 $21,128,405 Restricted / Committed /Assigned 12,001,703 11,904,458 10,073,881 10,231,272 9,975,267 9,860,329 9,653,246 Unassigned Balance $ 12,861,879 $ 13,546,595 $ 12,529,471 $ 10,162,862 $ 11,802,762 $ 10,968,429 $ 11,475,159 % of Expenditures 36% 72% 60% 39% 46% 58% 66% ') Same Fund Transfers required by bond covenants 001 City of Iowa City Activitv Summary Activity: Wastewater Administration (720110) Fund: Wastewater Treatment (7200) Division: Wastewater (720100) Department: Public Works 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Proiection Revenues: Use Of Money And Property Interest Revenues Charges For Fees And Services Wastewater Charges Miscellaneous Other Misc Revenue Other Financial Sources Sale of Assets Total Revenues Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Asst Supt- Wastewater Sr Clerk/Typist - Wastewater Wastewater Superintendent Project Support Assistant Total Personnel Capital Outlay Laboratry Equipment Total Capital Outlay $ 295,450 $ 276,163 $ 291,054 $ 276,163 $ 276,163 $ 291,054 $ 291,850 12,681,817 12,548,566 12,880,269 12,548,566 12,548,566 12,880,269 12,703,550 1,068 - 941 - - 941 940 8,588 429 - - - - $ 12,986,923 $ 12,825,158 $ 13,172,264 $ 12,824,729 $ 12,824,729 $ 13,172,264 $ 12,996,340 198,011 205,669 192,845 206,456 206,456 228,826 235,691 1,494, 905 1,507,861 1,207,636 1,400, 812 1,400, 812 1,350,119 1,377,121 60,158 46,139 47,465 47,477 47,477 36,034 36,755 - - - 27,500 27,500 20,000 - $ 1,753,074 $ 1,759,669 $ 1,447,946 $ 1,682,245 $ 1,682,245 $ 1,634,979 $ 1,649,567 2012 2013 2014 2014 2015 1.00 1.00 1.00 1.00 1.00 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 - - - - 0.25 2.00 2.00 2.00 2.00 2.25 2014 2014 2015 $ 27,500 $ 27,500 $ 20,000 $ 27,500 $ 27,500 $ 20,000 oz, 11 City of Iowa City Activity Summary Activity: Wastewater Treatment Plant Ops (720120) Fund: Wastewater Treatment (7200) Division: Wastewater (720100) Department: Public Works Revenues: Licenses And Perm its Misc Permits & Licenses Use Of Money And Property Royalties & Commissions Charges For Fees And Services Misc Charges For Services Refuse Charges Miscellaneous Misc Merchandise Other Misc Revenue Total Revenues Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Chemist Electrician - Wastewater Electronics Tech - Wastewater Laboratory Technician - WW M. W. I - Wastewater Trtmt Maint Operator- Wastewater M.W. II - Wastewater Trtm nt Plnt Sr M.W. - Wastewater Plant Sr TPO - Wastewater TPO - Wastewater Treatment Total Personnel 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ 907 $ - S - $ - $ - $ - $ - 248 271 274 271 271 274 280 75,696 8,665 1,386 8,665 8,665 360 364 - 3,421 3,421 3,421 1,026 1,026 192 - - 148,496 148,496 - - - 148,496 92,911 - - 92,911 92,910 $ 76,136 $ 160,853 $ 94,571 $ 160,853 $ 160,853 $ 94,571 $ 94,580 $ 1,283,389 $ 1,357,737 $ 1,283,238 $ 1,283,019 $ 1,283,019 $ 1,343,958 $ 1,384,277 937,915 951,714 933,266 895,618 895,618 1,130,681 1,153,295 477,509 605,464 489,887 575,397 575,397 467,044 476,385 8,332 3,300 117,923 160,000 160,000 100,000 100,000 $ 2,707,145 $ 2,918,215 $ 2,824,314 $ 2,914,034 $ 2,914,034 $ 3,041,683 $ 3,113,956 Capital Outlay Building improvements Contracted Improvements Facility Repairs Facility Repairs & Process Equipment Landscaping North Plant Maintenance NP Instruments Upgrade /Repairs Process instruments Total Capital Outlay 2012 2013 2014 2014 2015 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 4.00 4.00 4.00 4.00 4.00 18.00 18.00 16.00 16.00 16.00 oz, VA 2014 2014 2015 $ 20,000 $ 20,000 $ - 15,000 15,000 - 50,000 50,000 - 15,000 15,000 - 5,000 5,000 - 5,000 5,000 - - - 100,000 50,000 50,000 $ 160,000 $ 160,000 $ 100,000 City of Iowa City Activitv Summary Activity: Lift Stations (720130) 2014 2014 2015 Lift Station Process Instruments Fund: Wastewater Treatment (7200) Division: Wastewater (720100) $ 152,500 Total Capital Outlay $ - $ - Department: Public Works 152,500 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Revenues: Licenses And Permits Misc Permits & Licenses $ - $ - $ - $ - $ - $ - $ - Charges For Fees And Services Wastewater Charges - - - - - - - M iscellaneous Misc Merchandise - - - - - - - Other Misc Revenue - - - - - - - Other Financial Sources Sale Of Assets - - - - - - Total Revenues $ - $ - $ - $ - $ - $ _ $ - Expenditures: Personnel $ - $ - $ - $ - $ - $ - $ - Services - - - - - 197,934 201,893 Supplies - - - - - 11,500 11,730 Capital Outlay - - - - - 152,500 - Total Expenditures $ - $ - $ - $ - $ - $ 361,934 $ 213,623 Capital Outlay 2014 2014 2015 Lift Station Process Instruments $ - $ - $ 152,500 Total Capital Outlay $ - $ - $ 152,500 oz, 1.3 City of Iowa City Activitv Summary Activity: Wastewater Collection Systems (720140) Fund: Wastewater Treatment (7200) Division: Wastewater (720100) Department: Public Works 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Revenues: Licenses And Perm its Misc Permits & Licenses Charges For Fees And Services Wastewater Charges Miscellaneous Misc Merchandise Other Misc Revenue Other Financial Sources Sale Of Assets Total Revenues Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures 5 3,948 $ 5,896 $ 6,604 $ 5,896 $ 5,896 $ 6,604 $ 6,610 956 410 8,935 410 410 8,935 8,940 30 323 524 323 323 524 530 52,469 2,990 715 2,990 2,990 715 720 40 _ _ - _ $ 57,403 $ 9,659 $ 16,778 $ 9,619 $ 9,619 $ 16,778 $ 16,800 $ 427,163 $ 444,148 $ 412,998 $ 493,529 $ 493,529 $ 503,203 $ 518,299 198,928 187,941 205,339 192,543 192,543 24,078 24,560 54,535 55,748 38,251 57,977 57,977 42,107 42,949 73,313 181,704 182,617 107,500 107,500 50,000 50,000 $ 753,939 $ 869,541 $ 839,205 $ 851,549 $ 851,549 $ 619,388 $ 635,808 Personnel Services - FTE 2012 2013 2014 2014 2015 M.W. III - Wastewater Collect. 1.80 1.80 1.80 1.80 1.80 M.W. II - Wastewater Trtm nt Plnt 2.70 2.70 3.70 3.70 3.70 Sr M.W.- Wastewater Collection 0.90 0.90 0.90 0.90 0.90 Total Personnel 5.40 5.40 6.40 6.40 6.40 Capital Outlay 2014 2014 2015 Inflow & Infiltration Repair $ 50,000 $ 50,000 $ 50,000 Lift Station Process Equip 15,000 15,000 - Lift Station Structure Repair 15,000 15,000 - Mr. Manhole Repair System 20,000 20,000 - Sampling Equipment 7,500 7,500 Total Capital Outlay $ 107,500 $ 107,500 $ 50,000 oz, &I City of Iowa City Activity Summary Activity: Wastewater Debt Service (720800) Fund: Wastewater Treatment (7200) Division: Wastewater (720100) Department: Public Works Revenues & Transfers In: Use Of Money And Property Interest Revenues Other Financial Sources Bond Ordinance Trans Total Revenues & Transfers In Expenditures: Other Financial Uses Revenue Bonds Principal & Interest Payments Total Expenditures 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ 5,515 $ - $ - $ - $ - $ - $ 6,485,896 6,488,050 4,581,311 4,736,638 4,570,067 4,559,962 4,488,036 $ 6,491,411 $ 6,488,050 $ 4,581,311 $ 4,736,638 $ 4,570,067 $ 4,559,962 $ 4,488,036 $ 23,014,004 $ 6,308,000 $ 6,411,888 $ 4,724,176 $ 4,668,681 $ 4,674,900 $ 4,695,119 $ 23,014,004 $ 6,308,000 $ 6,411,888 $ 4,724,176 $ 4,668,681 $ 4,674,900 $ 4,695,119 ObYr] Sewer Revenue Bonds Outstanding Debt Obligation at June 30, 2014 Summary by Individual Issue Fiscal Year Principal & Outstanding June 30, 2014 Debt Paid Interest Issue / Use of Funds Amount of in Full Payments Principal Interest Total Issue FY2014 Obligation 2008C Sewer Revenue Refunding 24,280,000 2023 2,459,131 16,145,000 3,106,906 19,251,906 of Series 1996, 1997 and 1999 Revenue Bonds 2009A Sewer Refunding 8,660,000 2026 785,175 7,225,000 2,255,450 9,480,450 of Series 2000 Revenue Bonds 2010A Sewer Revenue Refunding 15,080,000 2021 1,424,375 8,585,000 1,249,100 9,834,100 of Series 2001 and 2002 Revenue Bonds Total Sewer Revenue Bonds. 55,000 6,611,456 38,566,456 251 2008 Sewer Revenue Refunding Capital Loan Notes Principal payable 7 -1, beginning July 1, 2009; Interest payable 7 -1 and 1 -1, beginning January 1, 2009. These notes were issued to provide funds for refunding the outstanding Sewer Revenue Bonds Series 1996, 1997, and 1999. Payment Principal IF aid by Outstanding Sewer Beginning of Raj Revenues Fiscal Year Year Principal Interest 3.50% 2015 1,800,000 664,438 2,464,438 2,464,438 16,145,000 2016 1,885,000 597,594 2,482,594 2,482,594 14,345,000 3.75% 4.00% 4.00% 2017 1,945,000 523,350 2,468,350 2,468,350 12,460,000 2018 2,035,000 443,750 2,478,750 2,478,750 10,515,000 2019 2,095,000 361,150 2,456,150 2,456,150 8,480,000 4.00% 5.00% 5.00% 2020 2,205,000 264,125 2,469,125 2,469,125 6,385,000 2021 1,775,000 164,625 1,939,625 1,939,625 4,180,000 2022 1,850,000 74,000 1,924,000 1,924,000 2,405,000 5.00% 5.00% 2023 555,000 13,875 568,875 568,875 555,000 TotaVs @ 16,145,000 3,106,906 19,251,906 19,251,906 066/30(14 Notes due after July 1, 2016 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call OM 2009 Sewer Revenue Refunding Capital Loan Notes Principal payable 7 -1, beginning July 1, 2010; Interest payable 7 -1 and 1 -1, beginning January 1, 2010. These notes were issued to provide funds for refunding the outstanding Sewer Revenue Bonds Series 2000. Payments Principal aid by Outstanding Coupon Sewer Beginning of Rate Fiscal Revenues Fiscal Year Year Principal Interest 3.50% 2015 465,000 319,163 784,163 784,163 7,225,000 2016 485,000 301,325 786,325 786,325 6,760,000 4.00% 4.00% 4.00% 2017 505,000 281,525 786,525 786,525 6,275,000 2018 525,000 260,925 785,925 785,925 5,770,000 2019 550,000 238,050 788,050 788,050 5,245,000 4.50% 4.50% 4.50% 2020 575,000 212,738 787,738 787,738 4,695,000 2021 605,000 186,1881 791,188 791,188 4,120,000 2022 635,000 158,288 793,288 793,2881 3,515,000 4.50% 5.00% 5.00% 2023 665,000 127,375 792,375 792,375 278807000 2024 7007000 93,250 793,250 793,250 272157000 2025 7407000 57,250 797,250 797,250 175157000 5.00% 5.00% 2026 7757000 19,375 794,375 794,3751 7757000 Totals @ 2,255, 9,480,450 9,480, 441F 'R 06/30/14 Notes due after July 1, 2017 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call 253 2010 Sewer Revenue Refunding Capital Loan Notes Principal payable 7 -1, beginning July 1, 2011; Interest payable 7 -1 and 1 -1, beginning January 1, 2011. These notes were issued to provide funds for refunding the outstanding Sewer Revenue Bonds Series 2001 and 2002 Refunding. Payments Principal Paid Outstanding Coupon Sewer r Beginning of Rate Fiscal Revenues Year Princi al Interest Total Fiscal Year 4.00% 4.00% 2015 1,105,000 321,300 1,426,300 1,426,300 8,585,000 2016 1,150,000 276,200 1,426,200 1,426,200 7,480,000 2017 1,175,000 229,700 1,404,700 1,404,700 6,330,000 4.00% 4.00% 4.00% 2018 1,215,000 181,900 1,396,900 1,396,900 5,155,000 2019 1,270,000 132,200 1,402,200 1,402,200 3,940,000 2020 1,310,000 80,600 1,390,600 1,390,600 2,670,000 4.00% 4.00% 2021 1,360,000 27,2001 1,387,200 1,387,200 1,360,000 Totals @ 8,585,000 1,249,100 9,834,100 9,834,100 06/30/14 Notes due after July 1, 2018 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call 254 Sewer Revenue Bonds - Summary Debt Repayment Schedule Fiscal Year Payments Paid by Sewer Revenue Principal Outstanding Beginning of Fiscal Year Principal Interest Total 2015 3,370,000 1,304,900 4,674,900 4,674,900 31,955,000 2016 3,520,000 1,175,119 4,695,119 4,695,119 28,585,000 2017 3,625,000 1,034,575 4,659,575 4,659,575 25,065,000 2018 3,775,000 886,575 4,661,575 4,661,575 21,440,000 2019 3,915,000 731,400 4,646,400 4,646,400 17,665,000 2020 4,090,000 557,463 4,647,463 4,647,463 13,750,000 2021 3,740,000 378,013 4,118,013 4,118,013 9,660,000 2022 2,485,000 232,288 2,717,288 2,717,288 5,920,000 2023 1,220,000 141,250 1,361,250 1,361,250 3,435,000 2024 700,000 93,250 793,250 793,250 2,215,000 2025 740,000 57,250 797,250 797,250 1,515,000 2026 775,000 19,375 794,375 794,375 775,000 Totals 06/30/14 4 31,955,000 6,611,456 38,566,456 38,566,456 04M NVIA I A M to] ki 111 The Water enterprise fund accounts the City's water utility operations including the operation of a water production plant, water storage facilities, water distribution system, water meter reading, and water quality monitoring. The business -like fund is primarily supported through user fees. The Water fund's unassigned cash balance at the close of FY13 was approximately $7.2 million. Though user fees are currently sufficient to cover annual operating costs, they are insufficient to cover capital project expenditures. The FY15 proposed budget includes a 5% rate increase for FY15 and another 5% rate increase for FY16. $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 ■ Cash Balance Unassigned Cash Balance FY11 I FY12 FY13 FY14* FY15* 1,065,355 $8,733,754 $7,242,696 $6,638,993 $4,741,660 *FY14 and FY15 figures are estimates. FY14 year -end unassigned cash balance is estimated to fall 8.3% compared to FY13. Despite the estimated rate increase, FY15 cash balance is expected to decrease another 28.6 %. The fund's cash balance has declined steadily since fiscal year 2010. The Water fund will have an estimated $4.68 million in restricted cash at the end of FY15 for revenue bond covenants. Revenue: The Water Division is funded by water user fees, per the current schedule: Minimum Monthly Charge (MMC) Minimum Usage Rates 5/8 (residential) $6.41 First 100 /mo. 101- 3,000 /mo. MMC (by meter size) $2.991100 cu. ft. 3/4 $7.00 1 $8.26 3,001 and over $2.151100 cu. ft. 1 % $16.47 2 3 4 $22.14 $40.91 $71.37 First 100 /mo. MMC Over 101 /mo. I $2.991100 cu. ft. 6 $143.61 A flat 5% rate increase is being proposed for both fiscal year 2015 and 2016 for all usage levels and meter sizes. The residential meter rate would increase from $6.41 per month to $6.73 per month in FY15 and then to $7.07 in FY16. Q11 Approximately 98% of Water operations are funded through charges for services. The estimated change in revenues from FY14 to FY15 is a 10.2% increase, which is based on quantities used during the previous drought year and the new, proposed rates. FY14 budgeted revenues was based on revenues from FY12 which was a more normal year for precipitation. Use of Money & Property primarily consists of interest on investments. FY15 Proposed - $9,242,556 2% 0% ■ Charges for Fees & Services ■ Use of Money & Property ■ Misc Revenue Expenditures: The proposed FY15 expenditures are .7% higher than the FY14 revised expenditures. The FY15 budget includes a .25 FTE for a Project Support Assistant which is being split between the Water, Sewer, and Storm Water funds. Personnel costs account for 35% of the Water funds expenditures while debt service accounts for 25% of the fund's expenditures. FY15 Adopted - $8,075,239 ■ Personnel 25% ■ Services ■ Supplies 6% ` ■ Capital Outlay 7% 4; ■ Debt Service Other financing uses include transfers out of $1,914,400 for capital improvements. QYA Water (7300 - 7301) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 16,147,654 $ 14,268,644 $17,950,722 $ 9,280,891 $ 11,873,237 $ 10,496,986 $ 9,416,678 Revenues: Use Of Money And Property Interest Revenues Rents Royalties & Com miss Intergovernmental Fed Intergovnt Rev Disaster Assistance Charges For Fees And Services Water Charges Miscellaneous Printed Materials Misc Merchandise Intra -City Charges Other Misc Revenue Other Financial Sources Debt Sales Sale Of Assets Sub -Total Revenues Transfers In: 1) Bond Ordinance Trans Misc Transfers In Sub -Total Transfers In Total Revenues & Transfers In Expenditures: Water Administration Water Treatment Plant Ops Water Distribution System Water Customer Service Water Public Relations Water Debt Service Sub -Total Expenditures Transfers Out: Capital Project Fund ')Debt Service Funding GO Bond Abatement Operating Subsidy Sub -Total Transfers Out Total Expenditures & Transfers Out $ 141,174 $ 567,240 $ 144,268 $ 650 - 1,000 790 846 913 26,319 2,849 - - 317 8,031,704 8,225,837 8,673,278 30 16 12 29,043 5,135 12,350 - 4,000 2,000 7,500 2,236 143,303 - 4,989,908 - - 729 16,325 8,237,210 13,799,113 8,993,449 2,082,551 2,085,268 1,996,115 147,967 $ 147,967 $ 144,253 $ 144,650 - - 1,000 1,000 846 846 913 970 8,225,837 8,225,837 9,081,670 9,514,705 5,135 5,135 12,350 12,370 4,000 4,000 2,000 2,000 2,236 2,236 370 430 1,099,863 1,203,857 1,203,857 1,234,130 8,386,021 8,386,021 9,242,556 9,676,125 2,010,316 2,010,316 2,008,715 2,010,715 2,082,551 2,085,268 2,012,993 2,010,316 2,010,316 2,008,715 2,010,715 $ 10,319,761 $ 15,884,381 $11,006,442 $ 10,396,337 $ 10,396,337 $ 11,251,271 $ 11,686,840 $ 1,234,179 $ 1,319,931 $ 1,209,463 $ 1,169,368 $ 1,169,368 $ 1,249,557 $ 1,277,157 2,003,682 1,846,513 1,935,659 2,137,662 2,213,695 2,175,052 2,212,556 1,118,935 1,248,509 1,248,942 1,361,944 1,374,400 1,356,585 1,390,948 1,124,819 1,207,553 1,099,863 1,203,857 1,203,857 1,234,130 1,260,904 66,922 71,973 67,769 72,716 72,716 70,400 72,234 2,011,972 2,061,497 7,063,088 1,985,039 1,985,039 1,969,515 1,987,215 7,560,509 7,755,976 12,624,784 7,930,586 8,019,075 6,075,239 8,201,014 1,790,265 567,560 2,078,787 600,000 1,398,872 1,914,400 1,469,000 2,082,550 2,085,268 1,996,115 2,010,316 2,010,316 2,008,715 2,010,715 745,009 1,770,465 360,457 344,325 344,325 333,225 317,125 4,638,262 4,446,327 4,459,143 2,954,641 3,753,513 4,256,340 3,796,840 $ 12,198,771 $ 12,202,303 $17,083,927 $ 10,885,227 $ 11,772,588 $ 12,331,579 $ 11,997,854 Cash Balance, June 30 $ 14,268,644 $ 17,950,722 $11,873,237 $ 8,792,001 $ 10,496,986 $ 9,416,678 $ 9,105,664 Restricted / Committed /Assigned 4,203,289 9,216,968 4,630,541 3,857,993 3,857,993 4,675,018 4,698,518 Unassigned Balance $ 10,065,355 $ 8,733,754 $ 7,242,696 $ 4,934,008 $ 6,638,993 $ 4,741,660 $ 4,407,146 % of Expenditures 83% 72% 42% 45% 56% 38% 37% 1) Same Fund Transfers required by bond covenants 02-1.1 City of Iowa City Activitv Summary Activity: Water Administration (730110) Fund: Water (7300) Division: Water (730100) Department: Public Works 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budaet Proiection Revenues: Use Of Money And Property Interest Revenues Royalties & Com miss Charges For Fees And Services Water Charges Miscellaneous Printed Materials Intra -City Charges Other Misc Revenue Other Financial Sources Sale Of Assets Misc Transfers In Total Revenues Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Asst Supt- Water Water Superintendent Project Support Assistant Total Personnel $ 138,013 $ 567,240 $ 144,253 $ 147,967 $ 147,967 $ 144,253 $ 144,650 790 846 913 846 846 913 970 7,695,498 7,805,858 8,261,741 7,805,858 7,805,858 8,670,133 9,098,945 30 16 12 - - - - - 4,000 2,000 4,000 4,000 2,000 2,000 1,500 494 2,377 494 494 370 430 - 729 98 - - - - - - 16,878 - - - $ 7,835,831 $ 8,379,183 $ 8,428,272 $ 7,959,165 $ 7,959,165 $ 8,817,669 $ 9,246,995 $ 213,678 $ 238,090 $ 236,466 $ 241,000 $ 241,000 $ 260,848 $ 268,673 1,011,456 1,074,857 968,897 924,138 924,138 981,017 1,000,637 9,045 4,717 4,100 4,230 4,230 7,692 7,846 - 2.267 - - $ 1,234,179 $ 1,319,931 $ 1,209,463 $ 1,169,368 $ 1,169,368 $ 1,249,557 $ 1,277,157 2012 2013 2014 2014 2015 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - - - - 0.25 2.00 2.00 2.00 2.00 2.25 04X1 City of Iowa City Activity Summary Activity: Water Treatment Plant Ops (730120) Fund: Water (7300) Division: Water (730100) Department: Public Works Revenues: Miscellaneous Other Misc Revenue Other Financial Sources Sale Of Assets Total Revenues Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection S 6,000 S 1,742 $ 140,926 $ 1,742 $ 1,742 $ - S 362 - _ $ 6,000 $ 1,742 $ 141,288 $ 1,742 $ 1,742 $ - $ - $ 786,240 $ 847,317 $ 873,952 $ 900,551 $ 900,551 $ 930,281 $ 958,189 723,904 671,238 698,569 719,030 753,063 808,276 824,442 379,403 325,315 357,683 384,445 384,445 421,495 429,925 114,135 2,643 5,455 133,636 175,636 15,000 - $ 2,003,682 $ 1,846,513 $ 1,935,659 $ 2,137,662 $ 2,213,695 $ 2,175,052 $ 2,212,556 Personnel Services - FTE 2012 2013 2014 2014 2015 Laboratory Technician - Water 0.50 0.50 0.50 0.50 0.50 Maintenance Operator- Water 4.00 4.00 3.00 3.00 3.00 M.W. I -Water Plant 1.00 1.00 1.00 1.00 1.00 Sr. M.W. Water Plant 1.00 1.00 1.00 1.00 1.00 Sr. T.P.O. -Water 1.00 1.00 1.00 1.00 1.00 T.P.O. -Water 4.00 4.00 4.00 4.00 4.00 Total Personnel 11.50 11.50 10.50 10.50 10.50 Capital Outlay 2014 2014 2015 Drought Mitigation Projects $ 20,000 $ 20,000 $ - Exhaust Catalyst for Generator 53,000 53,000 - Liquivision - Reservoir inspection /clean 8,490 8,490 - Replace 2 Turbidimeters and Controllers 5,146 5,146 - Replace 2 Variable Frequency Drives 40,000 40,000 - Silurian Well #1 7,000 7,000 - Var. Frequency Drive Replacements - 42,000 - Replace Power Mixer - - 15,000 Total Capital Outlay $ 133,636 $ 175,636 $ 15,000 04ri0 City of Iowa City Activity Summary Activity: Water Distribution System (730130) Fund: Water (7300) Division: Water (730100) Department: Public Works Revenues: Use Of Money And Property Rents Intergovernmental Fed Intergovnt Rev Disaster Assistance Charges For Fees And Services Water Charges Miscellaneous Misc Merchandise Total Revenues Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE M. W. II -Water Distribution M. W. III - Water Distribution Sr. M.W. - Water Distribution Utilities Technician - Water Total Personnel 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection 1.00 1.00 1.00 1.00 1.00 1.00 8.00 $ 650 $ - 5 1,000 5 - $ - $ 1,000 $ 1,000 26,319 24,873 2,849 317 80,239 72,437 80,239 80,239 72,437 76,340 10,902 4,384 10,785 4,384 4,384 10,785 10,800 $ 62,744 $ 87,789 $ 84,222 $ 84,623 $ 84,623 $ 84,222 $ 88,140 $ 599,355 $ 676,380 $ 669,959 $ 728,590 $ 728,590 $ 786,149 $ 809,733 183,691 183,895 193,581 215,534 215,534 211,089 215,311 178,914 179,872 128,887 200,320 212,776 152,847 155,904 156,975 208,362 256,515 217,500 217,500 206,500 210,000 $ 1,118,935 $ 1,248,509 $ 1,248,942 $ 1,361,944 $ 1,374,400 $ 1,356,585 $ 1,390,948 Capital Outlay Water main repairs - contracted improvemnt Total Capital Outlay 2012 2013 2014 2014 2015 4.00 4.00 4.00 4.00 4.00 2.00 2.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 8.00 8.00 8.00 8.00 8.00 04ry 2014 2014 2015 $ 217,500 $ 217,500 $ 206,500 $ 217,500 $ 217,500 $ 206,500 City of Iowa City Activity Summary Activity: Water Customer Service (730140) Fund: Water (7300) Division: Water (730100) Department: Public Works Revenues: Charges For Fees And Services Water Charges Miscellaneous Misc Merchandise Other Financial Sources Sale Of Assets Total Revenues Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Building Inspector Customer Service Coord M. W. II -Water Service M. W. III - Water Service M.W. I - Meter Reader M.W. I -Water Customer Service Water Services Clerk Total Personnel Capital Outlay Radio read devices Water Meters Total Capital Outlay 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ 311,333 $ 339,740 $ 339,100 $ 339,740 $ 339,740 $ 339,100 $ 339,420 18,141 751 1,565 751 751 1,565 1,570 - - 15,865 - - - $ 329,474 $ 340,491 $ 356,530 $ 340,491 $ 340,491 $ 340,665 $ 340,990 $ 695,669 $ 757,364 $ 758,713 $ 778,044 $ 778,044 $ 795,758 $ 819,631 144,023 128,038 130,806 118,953 118,953 121,229 123,654 16,620 12,380 12,661 13,590 13,590 23,823 24,299 268,507 309,771 197,683 293,270 293,270 293,320 293,320 $ 1,124,819 $ 1,207,553 $ 1,099,863 $ 1,203,857 $ 1,203,857 $ 1,234,130 $ 1,260,904 2012 2013 2014 2014 2015 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 3.00 3.00 3.00 3.00 3.00 1.75 1.75 1.75 1.75 1.75 10.75 10.75 10.75 10.75 10.75 2014 2014 2015 $ 105,500 $ 105,500 $ 110,150 187,770 187,770 163,170 $ 293,270 $ 293,270 $ 293,320 04.% City of Iowa City Activity Summary Activity: Water Public Relations (730150) Fund: Water (7300) Division: Water (730100) Department: Public Works Revenues: Total Revenues Expenditures: Personnel Services Supplies Total Expenditures Personnel Services - FTE Public Info /Ed Coord - Pub Wks Total Personnel 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ - $ - 3 - $ - $ - $ - $ - $ 45,079 $ 40,582 $ 40,605 $ 40,810 $ 40,810 $ 42,608 $ 43,886 21,457 30,522 26,370 30,800 30,800 27,038 27,579 386 869 794 1,106 1,106 754 769 $ 66,922 $ 71,973 $ 67,769 $ 72,716 $ 72,716 $ 70,400 $ 72,234 2012 2013 2014 2014 2015 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 Activity: Water Debt Service (730800) Fund: Water (7300) Division: Water (730100) Department: Public Works Revenues: Use Of Money And Property Interest Revenues Other Financial Sources Debt Sales Bond Ordinance Trans Total Revenues Expenditures: Services Other Financial Uses Revenue Bonds Principal & Interest Payments Total Expenditures 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budoet Revised Budoet Proiecti $ 3,161 $ - $ 15 5 - $ - $ - $ - 4,989,908 - - - - 2,082,551 2,085,268 1,996,115 2,010,316 2,010,316 2,008,715 2,010,715 $ 2,085,712 $ 7,075,176 $ 1,996,130 $ 2,010,316 $ 2,010,316 $ 2,008,715 $ 2,010,715 $ - $ 88 $ 12,810 $ 92 $ 92 $ - $ 2,011,972 2,061,409 7,050,278 1,984,947 1,984,947 1,989,515 1,987,215 $ 2,011,972 $ 2,061,497 $ 7,063,088 $ 1,985,039 $ 1,985,039 $ 1,989,515 $ 1,987,215 04 N Deduct "92 CAP LOAN" Once, it is listed above in both G.O. and Parking. 041-11! Water Revenue Bonds Outstanding Debt Obligation at June 30, 2014 Summary by Individual Issue Fiscal Year Principal & Outstanding June 30, 2014 :Iss:uelse Debt Paid Interest of Funds Amount of in Full Payments Principal Interest Total Issue FY2014 Obligation 2008 / Refunding 1999B Capital Loan Notes 7,115,000 2025 605,094 5,315,000 1,306,844 6,621,844 2009 Water Revenue Refunding 9,750,000 2026 847,938 7,930,000 2,260,794 10,190,794 of Series 2000 Revenue Bonds 2012C Water Revenue Refunding of Series 4,950,000 2023 531,915 4,500,000 390,790 4,890,790 2002 Revenue Bonds ater Revenue Bonds 1,984,946 17,745,000 3,958,428 21,703,428 Deduct "92 CAP LOAN" Once, it is listed above in both G.O. and Parking. 041-11! 2008 Water Revenue Refunding Capital Loan Notes Principal payable 7 -1, beginning July 1, 2009; Interest payable 7 -1 and 1 -1, beginning January 1, 2009. These notes were issued to provide funds to current refund outstanding Water Revenue Bonds Series 1999B. Fiscal Year Payments Paid from Water Revenues Principal Outstanding Beginning of Fiscal Year Coupon Rate Princi al Interest Total 3.500% 2015 395,000 206,925 601,925 601,925 5,315,000 2016 1 410,000 192,838 602,838 1 602,838 4,920,000 3.500% 3.750% 4.000% 2017 425,000 177,694 602,694 602,694 4,510,000 2018 445,000 160,825 605,825 605,825 4,085,000 2019 460,000 142,725 602,725 602,725 3,640,000 4.000% 4.000% 4.000% 2020 475,000 124,025 599,025 599,025 3,180,000 2021 495,000 104,625 599,625 599,625 2,705,000 2022 515,000 84,103 599,103 599,103 2,210,000 4.125% 4.250% 4.375% 2023 540,000 62,006 602,006 602,006 1,695,000 2024 565,000 38,172 603,172 603,172 1,155,000 2025 590,000 12,906 602,906 602,906 590,000 4.375% Totals @ 06/30/14 5,315,000 1,306,844 6,621,844 6,621,844 Notes due after July 1, 2016 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call OUR 2009 Water Revenue Refunding Capital Loan Notes Principal payable 7 -1, beginning July 1, 2010; Interest payable 7 -1 and 1 -1, beginning January 1, 2010. These notes were issued to provide funds to current refund outstanding Water Revenue Bonds Series 2000. Fiscal Year Payments Paid by Water Revenues Principal Outstanding Beginning of Fiscal Year Coupon Rate Princi al Interest Total 4.00% 2015 520,000 327,538 847,538 847,538 7,930,000 2016 1 540,000 306,338 846,338 1 846,338 7,410,000 4.00% 4.00% 4.00% 2017 560,000 284,338 844,338 844,338 6,870,000 2018 585,000 261,438 846,438 846,438 6,310,000 2019 610,000 237,538 847,538 847,538 5,725,000 4.00% 4.00% 4.25% 2020 635,000 212,638 847,638 847,638 5,115,000 2021 665,000 185,806 850,806 850,806 4,480,000 2022 695,000 156,038 851,038 851,038 3,815,000 4.50% 4.50% 4.50% 2023 725,000 124,088 849,088 849,088 3,120,000 2024 760,000 90,675 850,675 850,675 2,395,000 2025 800,000 55,575 855,575 855,575 1,635,000 4.50% 4.50% 2026 835,000 18,788 853,788 853,788 835,000 Totals @ 06/30/14 7,930,000 2,260,794 10,190,794 10,190,794 Notes due after July 1, 2017 are subject to call on said date or any date thereafter upon terms of par plus accrued interest to date of call iiii 2012 Water Revenue Refunding Bond Principal payable 7 -1, beginning July 1, 2013; Interest payable 7 -1 and 1 -1, beginning January 1, 2013. This bond was issued for the purpose of the current refunding of $5,015,000 of the 2002 Water Revenue Bonds. Fiscal Year Payments Paid by Water Revenues Principal Outstanding Beginning of Fiscal Year Coupon Rate Princi al Interest Total 1.50% 2015 465,000 75,053 540,053 540,053 4,500,000 2016 1 470,000 68,040 538,040 1 538,040 4,035,000 1.50% 1.50% 1.50% 2017 480,000 60,915 540,915 540,915 3,565,000 2018 490,000 53,640 543,640 543,640 3,085,000 2019 495,000 46,253 541,253 541,253 2,595,000 1.50% 2.00% 2.00% 2020 510,000 37,440 547,440 547,440 2,100,000 2021 520,000 27,140 547,140 547,140 1,590,000 2022 530,000 16,640 546,640 546,640 1,070,000 2.00% 2.10% 2023 540,000 5,670 545,670 545,670 540,000 Totals @ 06/30/14 4,500,000 390,790 4,890,790 4,890,790 Notes due after July 1, 2020 are subject to call on said date or any date thereafter Upon terms of par plus accrued interest to date of call rz 1M Water Revenue Bonds - Summary Debt Repayment Schedule by Fiscal Year Payments Principal Fiscal Year Principal Interest Total Paid by Water Revenue Outstanding Beginning of Fiscal Year 2015 1,380,000 609,515 1,989,515 1,989,515 17,745,000 2016 1 1,420,000 567,215 1,987,215 1,987,215 16,365,000 2017 1,465,000 522,946 1,987,946 1,987,946 14,945,000 2018 1,520,000 475,903 1,995,903 1,995,903 13,480,000 2019 1,565,000 426,515 1,991,515 1,991,515 11,960,000 2020 1,620,000 374,103 1,994,103 1,994,103 10,395,000 2021 1,680,000 317,571 1,997,571 1,997,571 8,775,000 2022 1,740,000 256,781 1,996,781 1,996,781 7,095,000 2023 1,805,000 191,764 1,996,764 1,996,764 5,355,000 2024 1,325,000 128,8471 1,453,847 1,453,847 3,550,000 2025 1,390,000 68,481 1,458,481 1,458,481 1 2,225,000 2026 835,000 18,788 853,788 853,788 835,000 Totals @ 06/30/94 17,745,000 3,958,42 3,428 21,703,428 0ii7 IN:111,y94111110144x01 Is] ki 1111ki III The Refuse Collection enterprise fund accounts for the activities of the City's curbside pickup program for household waste, yard waste, bulky items, and appliances. The Refuse Collection fund is operated as a business and is primarily supported by user fees. The Refuse Collection unassigned fund balance on June 30, 2013 was $446,568, an 8.4% decrease from fiscal year 2012. Cash Balance $500,000 $490,000 $480,000 $470,000 $460,000 $450,000 $440,000 $430,000 $420,000 fFY11FY12 FY13 ■Ca4h Balance 461736 487466 446568 FY14* FY15* 471655 482832 FY14 cash balance is estimated to increase by 5.6% compared to FY13 primarily due to a decrease in capital outlay expenditures. FY15 cash balance is projected to increase 2.3% which includes a proposed refuse fee increase of $.40 per month. The fee increase will help the Refuse Collection fund's cash balance from falling below 15% of its proposed expenditures. The Refuse Collection fund has no restricted or assigned cash balances. Revenue: The Refuse Collection operation is funded by user fees. The following schedule presents current user fees and the proposed FY15 fees. There are additional fees not listed, including the pickup of tires, TVs, and computer monitors. The FY15 schedule includes a proposed fee increase for garbage collection fees of $.40 per month. 01*: Current FY15 Proposed Garbage Collection $11.40 $11.80 Curbside Recycling per Unit $4.10 $4.10 Appliance Collection $20.00 $20.00 Bulky Item Pickup: First item $12.50 $12.50 01*: Additional items $6.00 $6.00 Yard Waste: Per bag $1.25 $1.25 Annual sticker $25.00 $25.00 Revenue: Refuse charges for services fund nearly 100% of refuse collection operations. General use permits and interest on investments comprise less than 0.3% of Refuse Collection estimated revenue. Fiscal year 2015 revenue is estimated at 1.1 % higher than fiscal year 2014 revenue including the proposed garbage collection fee increase. FYI Proposed - $3,017,982 0% • Charges for Services • General Use Permits • Interest on Investments Expenditures: The FY15 adopted budget represents a 1.6% increase from FY14 estimated expenditures. The increase is predominantly from increases in equipment operating costs and capital outlay costs. Capital outlay costs include the purchase of refuse carts and lids and the half of a forklift that the cost is being shared with the Streets division. FYI Proposed - $3,006,805 ?^/ mot ON1] ■ Personnel • Services • Supplies • Capital Outlay City of Iowa City Refuse Collection (7400) Fund Summary 271 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 309,692 $ 461,736 $ 487,466 $ 276,823 $ 446,568 $ 471,655 $ 482,832 Revenues: Licenses And Perm its General Use Permits $ 3,696 $ 4,150 $ 5,500 $ 4,150 $ 4,150 $ 5,500 $ 5,500 Use Of Money And Property Interest Revenues 615 661 1,131 661 661 1,131 1,140 Charges For Fees And Services Refuse Charges 2,895,030 2,953,846 2,936,096 2,980,104 2,980,104 3,009,096 3,043,249 Miscellaneous Other Misc Revenue 144 29 2,309 - - 2,255 930 Total Revenues $ 2,899,485 $ 2,958,686 $ 2,945,036 $ 2,984,915 $ 2,984,915 $ 3,017,982 $ 3,050,819 Expenditures: Refuse Administration $ 484,281 $ 509,411 $ 530,439 $ 518,582 $ 518,582 $ 514,763 $ 525,286 Refuse Operations 1,153,522 1,266,536 1,268,670 1,321,132 1,321,132 1,286,089 1,303,484 Yard Waste Collection 321,686 338,974 276,988 220,638 220,638 303,344 310,981 Curbside Recycling Collection 625,208 633,688 658,437 705,323 705,323 728,641 747,904 White Goods /Bulky Collection 162,744 184,347 195,400 194,153 194,153 173,968 178,633 Sub -Total Expenditures 2,747,441 2,932,956 2,929,934 2,959,828 2,959,828 3,006,805 3,066,289 Transfers Out: Capital Project Fund - - 56,000 - - - - Sub -Total Transfers Out - - 56,000 - - - - Total Expenditures & Transfers Out $ 2,747,441 $ 2,932,956 $ 2,985,934 $ 2,959,828 $ 2,959,828 $ 3,006,805 $ 3,066,289 Cash Balance, June 30 $ 461,736 $ 487,466 $ 446,568 $ 301,910 $ 471,655 $ 482,832 $ 467,362 Restricted / Committed /Assigned - - - - - - - Unassigned Balance $ 461,736 $ 487,466 $ 446,568 $ 301,910 $ 471,655 $ 482,832 $ 467,362 % of Expenditures 17% 17% 15% 10% 16% 16% 15% 271 City of Iowa City Activitv Summary Activity: Refuse Administration (740110) Fund: Refuse Collection (7400) Division: Refuse Collection (740100) Department: Public Works 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budaet Proiection Revenues: 2012 2013 2014 2014 2015 Asst Supt Streets/Solid Waste 1.00 1.00 1.00 1.00 1.00 Clerk /typist- Solid Waste 1.00 1.00 Use Of Money And Property 1.00 1.00 Supt Streets/Solid Waste 0.35 0.35 0.35 0.35 0.35 Total Personnel 2.35 2.35 2.35 2.35 2.35 Interest Revenues $ 615 3 661 3 1,131 3 661 3 661 $ 1,131 $ 1,140 Charges For Fees And Services Refuse Charges 175 175 200 175 175 200 200 Miscellaneous Other Misc Revenue 34 - - - - - - Other Financial Sources Total Revenues $ 824 $ 836 $ 1,331 $ 836 $ 836 $ 1,331 $ 1,340 Expenditures: Personnel $ 198,403 $ 213,718 $ 213,723 $ 222,336 $ 222,336 $ 226,612 $ 233,616 Services 285,391 294,933 315,872 295,455 295,455 265,341 291,048 Supplies 487 760 844 791 791 2,610 622 Total Expenditures $ 484,281 $ 509,411 $ 530,439 $ 518,582 $ 518,582 $ 514,763 $ 525,286 Personnel Services - FTE 2012 2013 2014 2014 2015 Asst Supt Streets/Solid Waste 1.00 1.00 1.00 1.00 1.00 Clerk /typist- Solid Waste 1.00 1.00 1.00 1.00 1.00 Supt Streets/Solid Waste 0.35 0.35 0.35 0.35 0.35 Total Personnel 2.35 2.35 2.35 2.35 2.35 OM City of Iowa City Activitv Summary Activity: Refuse Operations (740120) Fund: Refuse Collection (7400) Division: Refuse Collection (740100) Department: Public Works 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Revenues: Licenses And Penn its General Use Permits Charges For Fees And Services Refuse Charges Miscellaneous Other Misc Revenue Total Revenues Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE M.W. I - Refuse M.W. 11 - Refuse M. W. III - Refuse Total Personnel Capital Outlay Refuse carts and lids Forklift (1/2 split with Streets Division) Total Capital Outlay $ 3,696 $ 4,150 $ 5,500 $ 4,150 $ 4,150 $ 5,500 $ 5,500 2,029,857 2,023,519 2,047,890 2,027,420 2,027,420 2,120,890 2,129,900 110 29 2,266 - - 2,255 930 $ 2,033,663 $ 2,027,698 $ 2,055,656 $ 2,031,570 $ 2,031,570 $ 2,128,645 $ 2,136,330 $ 441,607 $ 487,832 $ 473,964 $ 556,240 $ 556,240 $ 507,345 $ 522,565 704,676 710,962 698,053 724,635 724,635 725,900 740,418 7,239 6,497 5,838 7,757 7,757 7,844 8,001 - 61,245 90,815 32,500 32,500 45,000 32,500 $ 1,153,522 $ 1,266,536 $ 1,268,670 $ 1,321,132 $ 1,321,132 $ 1,286,089 $ 1,303,484 2012 2013 2014 2014 2015 4.00 4.00 3.00 3.00 2.00 4.00 4.00 4.00 4.00 4.00 - - 1.00 1.00 1.00 8.00 8.00 8.00 8.00 7.00 2014 2014 2015 $ 32,500 $ - $ 32,500 12,500 $ 32,500 $ - $ 45,000 273 City of Iowa City Activity Summary Activity: Yard Waste Collection (740130) Fund: Refuse Collection (7400) Division: Refuse Collection (740100) Department: Public Works Revenues: Charges For Fees And Services Refuse Charges Total Revenues Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE M.W. I - Refuse M.W. 11 - Refuse M. W. III - Refuse Total Personnel 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ 131,389 $ 130,124 $ 115,036 $ 145,264 $ 145,264 $ 115,036 $ 130,150 $ 131,389 $ 130,124 $ 115,036 $ 145,264 $ 145,264 $ 115,036 $ 130,150 $ 216,274 $ 233,672 $ 153,907 $ 108,073 $ 108,073 $ 157,025 $ 161,736 67,966 75,065 105,623 78,545 78,545 110,090 112,292 37,446 30,237 17,458 34,020 34,020 36,229 36,954 $ 321,686 $ 338,974 $ 276,988 $ 220,638 $ 220,638 $ 303,344 $ 310,981 2012 2013 2014 2014 2015 2.00 2.00 1.00 1.00 2.00 1.00 1.00 - - - 1.00 1.00 - - - 4.00 4.00 1.00 1.00 2.00 274 City of Iowa City Activity Summary Activity: Curbside Recycling Collection (740140) Fund: Refuse Collection (7400) Division: Refuse Collection (740100) Department: Public Works Revenues: Charges For Fees And Services Refuse Charges Miscellaneous Other Misc Revenue Total Revenues Expenditures: Personnel Services Supplies Total Expenditures Personnel Services - FTE M.W. 11 - Refuse Total Personnel 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ 705,261 $ 771,445 $ 751,391 $ 771,445 $ 771,445 $ 751,391 $ 761,420 - - 43 - - - $ 705,261 $ 771,445 $ 751,434 $ 771,445 $ 771,445 $ 751,391 $ 761,420 $ 374,249 $ 401,583 $ 421,717 $ 450,729 $ 450,729 $ 469,045 $ 483,116 213,790 232,105 236,620 238,544 238,544 243,442 248,311 37,169 - 100 16,050 16,050 16,154 16,477 $ 625,208 $ 633,688 $ 658,437 $ 705,323 $ 705,323 $ 728,641 $ 747,904 2012 2013 2014 2014 2015 5.00 5.00 6.00 6.00 6.00 5.00 5.00 6.00 6.00 6.00 Activity: White Goods /Bulky Collection (740150) Division: Refuse Collection (740100) Fund: Refuse Collection (7400) Department: Public Works 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Revenues: Charges For Fees And Services Refuse Charges $ 28,348 $ 28,583 $ 21,579 $ 35,800 $ 35,800 $ 21,579 $ 21,579 Total Revenues $ 28,348 $ 28,583 $ 21,579 $ 35,800 $ 35,800 $ 21,579 $ 21,579 Expenditures: Personnel $ 110,374 $ 129,978 $ 142,120 $ 138,307 $ 138,307 $ 118,586 $ 122,144 Services 52,270 54,369 53,280 55,846 55,846 55,382 56,490 Supplies 100 - - - - - Total Expenditures $ 162,744 $ 184,347 $ 195,400 $ 194,153 $ 194,153 $ 173,968 $ 178,633 Personnel Services - FTE 2012 2013 2014 2014 2015 M.W.I - Refuse 1.00 1.00 2.00 2.00 2.00 Total Personnel 1.00 1.00 2.00 2.00 2.00 Ora Iwe1ki U1a140MIkiU] The Landfill enterprise fund accounts for the business -like operations of the City's municipal landfill and recycling operations. The Landfill fund is primarily supported user fees. The Landfill fund's total cash balance on June 30, 2013 was $23.96 million, a 7.2% increase from the FY2012 year -end cash balance. Of the $23.96 million, $18.50 million was restricted in use per Iowa State code for site closure, post closure, and environmental protection costs and reserved for landfill cell replacement. The fund balance increase was primarily due to the early repayment of inter -fund loan balances by other City funds Cash Balance $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $o 2011 2012 2013 2014* 2015* ■Unassigned $9,509,169 $6,782,765 $5,464,087 $3,677,135 $3,087,825 • Restricted 14,660,572 15,560,790 18,499,309 19,762,728 20,703,026 *FY14 and FY15 figures are estimates FY14 unassigned cash balance is a 32.7% decrease over the FY13 unassigned cash balance. In FY15, the unassigned cash balance is estimated to decrease another $589,310 or 16.03 %. These reductions in unassigned cash balance are primarily attributed to the transfer of resources into the replacement and closure /post - closure reserves. State law requires landfill fund balance restrictions as follows: • Financial Assurance for Closure and Post - Closure: The State of Iowa requires that the owner /operator of a landfill set aside funds to provide for the costs associated with closing the landfill and ongoing maintenance of the closed landfill site. The City is mandated to provide for the future costs associated with closing the landfill in a manner that satisfies State environmental and safety requirements, including minimizing infiltration and erosion; and sufficient to provide for the costs related to post - closure requirements. • Solid Waste Surcharge Reserve: Landfill operators are also required to retain a portion of user fees for environmental protection, waste reduction, and recycling programs. The Solid OM Waste Surcharge Reserve in the Landfill fund balance is reserved for these uses and is not accessible for other City projects. The Landfill has estimated restricted fund balances of $19.76 million at the end of FY14. The Landfill fund has several outstanding inter -fund loans. Over the past two years, the Landfill has called most of its inter -fund loans due to the fire event in the FY09 cell. The following loans remain outstanding at the end of fiscal year 2014: UI Hangar #3436 - 560300 2030 Acquis. Loan Final Outstanding Total ton 13,273.43 Loan Date Amount Payment As of 6/30114 Payment Principal Interest Transit Fund: $10 Total Airport 828,788.79 TV or monitor ( >_ 18 ", includes 64,698.26 peripherals) Transit- Court St. Daycare 6/302005 400,000.00 2016 86,038.79 57,595.55 56,388.03 1,207.52 Total Transit 88,514.48 86,038.79 57,595.55 56,388.03 1,207.52 UI Hangar #3436 - 560300 2030 338,798.84 28,698.26 Iowa City Community Compost (per 15,424.83 ton 13,273.43 Iowa City Community Compost F: Corp. Hangar #37330 6/302000 723,439.83 2034 489,989.95 36,000.00 $10 17,330.60 $2 19,298.38 $10 Total Airport 828,788.79 TV or monitor ( >_ 18 ", includes 64,698.26 peripherals) 32,126.45 Bulk electronic waste (with no TV or 32,571.81 monitor ) Total inter -fund loans 914,827.58 122,293.81 88,514.48 33,779.33 Revenue: The Landfill is supported by user fees. Thee major fees charged are summarized as follows Iowa City residents: $38.50 per ton Non -Iowa City residents: $43.50 per ton ($3 for load less than 140 lbs.; approx. $0.50 for each 20 lb. increment over 140) There are no proposed fee increases in fiscal year 2015. ran FY14 Rates Iowa City Community Compost (per $20 ton Iowa City Community Compost $2 minimum Wood chip mulch (per ton) $10 Wood chip mulch (minimum) $2 TV or monitor ( <18 ", includes $10 peripherals) TV or monitor ( >_ 18 ", includes $15 peripherals) Bulk electronic waste (with no TV or $2 per monitor ) item There are no proposed fee increases in fiscal year 2015. ran Revenue: FY15 Proposed - $5,288,063 2% 1% ■ Landfill & Refuse Charges for Services ■ Use of Money & Property ■ Misc Revenue Landfill charges of $4,733,705 and Refuse charges of $383,760 comprise approximately 97% of the landfill's revenue Total revenues are estimated to decrease by 2.8% from FY14 to FY15 partly due to the City's own recycling efforts. r0e3 Expenditures: FY15 Proposed - $4,375,589 4% 3% ■ Personnel ■ Services ■ Supplies ■ Capital Outlay FY15 budgeted expenditures represent a 8.7% decrease from the FY14 amended budget. This decrease is primarily due to a decrease in engineering services. The Landfill fund FY15 budget includes a $650,000 transfer to the Capital Projects fund for capital improvements. City of Iowa City Landfill (7500 - 7505) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Projection Projection Cash Balance, July 1 $ 28,845,573 $ 24,169,947 $ 22,343,555 $ 21,613,866 $ 23,963,396 $ 23,439,863 $ 23,790,851 Revenues: Use Of Money And Property Interest Revenues $ 207,297 $ 170,245 $ 114,833 $ 170,245 $ 170,245 $ 70,894 $ 71,090 Rents 26,531 40,711 25,311 40,711 40,711 50,118 50,120 Intergovernmental Other State Grants 5,221 10,425 (210,815) - - - - Charges For Fees And Services Refuse Charges 452,116 433,607 383,760 484,454 484,454 363,760 387,598 Landfill Charges 5,083,840 4,778,585 4,733,705 4,778,585 4,778,585 4,733,705 4,774,661 Miscellaneous Contrib & Donations 700 250 400 - - - - Misc Merchandise 21,216 23,105 19,376 23,105 23,105 19,376 21,240 Other Misc Revenue 48,680 25,059 29,133 24,738 24,738 30,210 27,170 Other Financial Sources Sale Of Assets - 6,660 - - - - - Sub -Total Revenues 5,845,601 5,488,647 5,095,703 5,521,838 5,521,838 5,288,063 5,331,879 Transfer In: - - - - - Interfund Loans 878,129 1,410,603 2,795,347 86,193 246,143 88,514 63,000 Misc Transfers In - - - - 796,098 747,087 754,557 Sub -Total Transfers In 878,129 1,410,603 2,795,347 86,193 1,042,241 635,601 817,557 Total Revenues & Transfers In $ 6,723,730 $ 6,899,250 $ 7,891,050 $ 5,608,031 $ 6,564,079 $ 6,123,664 $ 6,149,436 Expenditures: Landfill Administration $ 918,778 $ 739,412 $ 647,597 $ 894,623 $ 894,623 $ 667,905 $ 683,273 Landfill Operations 3,455,789 3,483,600 3,402,742 3,799,291 3,799,291 3,608,305 3,689,622 Solid Waste Surcharge Reserve 86,979 87,800 92,546 98,770 98,770 99,379 101,996 Sub -Total Expenditures 4,461,546 4,310,812 4,142,885 4,792,684 4,792,684 4,375,589 4,474,891 Transfers Out: Capital Project Funding 6,728,838 3,532,608 2,128,324 500,000 1,498,830 650,000 - Misc Transfers Out - - - 796,098 747,087 754,557 Interfund Loan 209,178 882,222 - - - - - Sub -Total Transfers Out 6,938,016 4,414,830 2,128,324 500,000 2,294,928 1,397,087 754,557 Total Expenditures & Transfers Out $ 11,399,562 $ 8,725,642 $ 6,271,209 $ 5,292,684 $ 7,087,612 $ 5,772,676 $ 5,229,448 Cash Balance, June 30 $ 24,169,741 $ 22,343,555 $ 23,963,396 $ 21,929,213 $ 23,439,863 $ 23,790,851 $ 24,710,839 Restricted / Committed /Assigned 14,660,572 15,560,790 18,499,309 17,363,266 19,762,728 20,703,026 21,649,972 Unassigned Balance $ 9,509,169 $ 6,782,765 $ 5,464,087 $ 4,565,947 $ 3,677,135 $ 3,087,825 $ 3,060,866 % of Expenditures 83% 78% 87% 86% 52% 53% 59% 0181 City of Iowa City Activitv Summary Activity: Landfill Administration (750110) Fund: Landfill (7500) Division: Landfill (750100) Department: Public Works 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budaet Proiection Revenues: Use Of Money And Property Interest Revenues Miscellaneous Other Misc Revenue Other Financial Sources Sale Of Assets Total Revenues Expenditures: Personnel Services Supplies Total Expenditures Personnel Services - FTE Assist Supt - Landfill Sr Clerk/Typist - Wastewater Wastewater Superintendent Total Personnel $ 33,278 $ 16,640 $ 35,949 $ 16,640 $ 16,640 $ 35,949 $ 36,050 - 665 509 665 665 509 470 6.660 _ _ _ $ 33,278 $ 23,965 $ 36,458 $ 17,305 $ 17,305 $ 36,458 $ 36,520 $ 179,649 $ 177,081 $ 184,193 $ 195,471 $ 195,471 $ 201,007 $ 207,037 737,040 560,520 462,615 698,153 698,153 465,956 475,275 2,089 1,811 789 999 999 942 961 $ 918,778 $ 739,412 $ 647,597 $ 894,623 $ 894,623 $ 667,905 $ 683,273 2012 2013 2014 2014 2015 1.00 1.00 1.00 1.00 1.00 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 2.00 2.00 2.00 2.00 2.00 01:I11 City of Iowa City Activity Summary Activity: Landfill Operations (750120) Fund: Landfill (7500) Division: Landfill (750100) Department: Public Works Expenditures Personnel 2011 2012 2013 2014 2014 2015 2016 Services Actual Actual Actual Budget Revised Budget Projection Revenues: 123,873 160,735 96,481 159,373 159,373 156,492 159,622 Use Of Money And Property 30,721 38,879 80,184 165,000 165,000 130,000 130,000 Interest Revenues $ 6,142 $ 9,870 $ 25,973 $ 9,870 $ 9,870 $ 1,166 $ 1,170 Rents 26,531 40,711 25,311 40,711 40,711 50,118 50,120 Intergovernmental 1.50 1.50 1.50 1.50 1.50 Sr. Engineer 1.00 Other State Grants 5,221 10,425 (210,815) - - - - Charges For Fees And Services 1.00 Total Personnel 14.75 14.75 13.75 13.75 13.75 Refuse Charges 452,116 433,607 383,760 484,454 484,454 363,760 387,598 Landfill Charges 4,099,344 3,793,814 3,753,129 3,793,814 4,602,372 4,563,407 4,602,660 Miscellaneous Contrib & Donations 700 250 400 - - - - Misc Merchandise 21,216 23,105 19,376 23,105 23,105 19,376 21,240 Other Misc Revenue 48,680 24,394 28,624 24,073 24,073 29,701 26,700 Total Revenues $ 4,659,950 $ 4,336,176 $ 4,025,758 $ 4,376,027 $ 5,184,585 $ 5,047,528 $ 5,089,488 Expenditures Personnel $ 944,475 $ 983,076 $ 1,001,389 $ 1,157,070 $ 1,157,070 $ 1,175,057 $ 1,210,309 Services 2,356,720 2,300,910 2,224,688 2,317,848 2,317,848 2,146,756 2,189,691 Supplies 123,873 160,735 96,481 159,373 159,373 156,492 159,622 Capital Outlay 30,721 38,879 80,184 165,000 165,000 130,000 130,000 Total Expenditures $ 3,455,789 $ 3,483,600 $ 3,402,742 $ 3,799,291 $ 3,799,291 $ 3,608,305 $ 3,689,622 Personnel Services - FTE 2012 2013 2014 2014 2015 Environmental Coord /Landfill 1.00 1.00 1.00 1.00 1.00 Landfill Operator 6.00 6.00 5.00 5.00 5.00 M.W. I - Landfill 1.00 1.00 - - - M.W. II - Eastside Recycling - - 1.00 1.00 1.00 M.W. III - Landfill 2.00 2.00 2.00 2.00 2.00 Recycle Clerk - Landfill 1.00 1.00 1.00 1.00 1.00 Recycling Coordinator 0.25 0.25 0.25 0.25 0.25 Scalehouse Operator 1.50 1.50 1.50 1.50 1.50 Sr. Engineer 1.00 1.00 1.00 1.00 1.00 Sr. M.W. - Landfill 1.00 1.00 1.00 1.00 1.00 Total Personnel 14.75 14.75 13.75 13.75 13.75 Ijy City of Iowa City Activity Summary Activity: Landfill Operations (750120) Fund: Landfill (7500) Division: Landfill (750100) Department: Public Works Capital Outlay Contracted Improvements Facility Improvements Landscaping Monitoring Instruments Non - Contracted Improvements Other Operating Equipment Roll off containers Total Capital Outlay Ij.:Yi 2014 2014 2015 $ 115,000 $ 115,000 $ 100,000 10,000 10,000 5,000 5,000 5,000 10,000 10,000 10,000 5,000 5,000 - 5,000 5,000 - 15,000 15,000 15,000 $ 165,000 $ 165,000 $ 130,000 City of Iowa City Activity Summary Activity: Solid Waste Surcharge Reserve (750220) Fund: Landfill (7500) Division: Landfill (750100) Department: Public Works Revenues: Charges For Fees And Services Landfill Charges Total Revenues Expenditures: Personnel Services Supplies Total Expenditures Personnel Services - FTE Recycling Coordinator Total Personnel 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ 185,147 $ 176,213 $ 170,298 $ 176,213 $ 176,213 $ 170,298 $ 172,001 $ 185,147 $ 176,213 $ 170,298 $ 176,213 $ 176,213 $ 170,298 $ 172,001 $ 47,762 $ 53,036 $ 54,328 $ 60,823 $ 60,823 $ 62,981 $ 64,870 39,217 34,482 38,218 37,654 37,654 36,396 37,126 - 282 - 293 293 - - $ 86,979 $ 87,800 $ 92,546 $ 98,770 $ 98,770 $ 99,379 $ 101,996 2012 2013 2014 2014 2015 0.75 0.75 0.75 0.75 0.75 0.75 0.75 0.75 0.75 0.75 01.193 P_ 11:7101:421M01117 The Airport fund accounts for the operations of the municipal airport operations. The Airport is management like a business -like operation, however, is subsidized by the City's General fund. The Airport fund's cash balance on June 30, 2013 was $312,896, a 53.7% decrease over the FY2012 year -end cash balance. The decrease in cash balance was primarily the result of transfers to the capital projects fund. In FY14, fund balance is estimated to decrease to $261,730 and is projected to remain there in FY15. The increase in fund balance is a result of the continued sale of airport land for development. Total Cash Balance $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0 FY11 I FY12 I FY13 I FY14' I FY15- ■ Cash Balance 1 $580,651 1 $676,370 1 $312,896 1 $361,730 1 $361,730 'FY14 and FY15 figures are estimates The Airport retains a $100,000 fund balance that is assigned for capital projects at the airport. At June 30, 2014, the Airport fund is expected to have outstanding inter -fund loans with the Landfill fund. A summary of the outstanding loans is as follows: Loan UI Hangar #3436- 560300 Corp. Hangar #37330 Total Inter -fund Loans Principal Total Outstanding Pavment Principal Interest 338,798.84 28,698.26 15,424.83 13,273.43 489,989.95 36,000.00 17,330.60 19,298.38 828.788.79 64.698.26 32.126.45 32.571.81 01:Y'l The Airport currently has additional lots for sale in its commercial business park. The sale of one lot in fiscal year 2014 is revised into the revised budget. Seventy percent of each lot sale goes towards repaying the Airport's inter -fund loans. The balances and payment amounts listed above for the inter -fund loans have not been adjusted to reflect the potential repayment due to the sale of commercial lots anticipated in the revised fiscal year 2014 budget. The loan schedule above does not reflect any payments that may be made from the sale in 2014. Revenue: For FY15, 92% of Airport fund revenue is provided through rentals of airport property. In addition to the revenue presented in the chart below, the general fund will provide a subsidy to the Airport in FY15. General fund property tax support for the Airport is budgeted to drop 5.4% in FY15 from $72,342 to $68,415. FY15 Proposed - $322,091 0% 8% • Rents • Interest Revenue • Royalties & Commissions Expenditures: In the FY15 proposed budget, operating expenditures increase from the FY14 budget by 4.3% to $358,380. This increase reflects an increase in personnel costs and service expenditures. $40,000 is budgeted for unspecified capital improvements at the airport facilities. FY15 Proposed - $358,380 1% d 11% 20% ■ personnel ■ Services ■ Supplies ■ Capital Outlay 68% 01:11 City of Iowa City Airport (7600) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 286,364 $ 580,651 $ 676,370 $ 238,239 $ 312,896 $ 361,730 $ 361,730 Revenues: Use Of Money And Property Interest Revenues Rents Royalties & Com miss Miscellaneous Other Misc Revenue Other Financial Sources Sale Of Assets Sub -Total Revenues $ 1,170 $ 1,314 $ 1,236 $ 1,314 $ 1,314 $ 1,314 $ 1,321 276,226 282,023 289,305 293,757 293,757 295,647 297,635 17,028 24,248 24,696 24,248 24,248 25,130 25,500 3,156 110 - - - - 376,500 400,747 336,936 - 228,500 - 670,924 711,488 652,283 319,319 547,819 322,091 324,456 Transfers In: Transfer In from General Fund - Subsidy 100,000 100,000 100,000 72,342 72,342 68A15 68,415 Sub -Total Transfers In 100,000 100,000 100,000 72,342 72,342 68A15 68,415 Total Revenues & Other Financing Sources $ 770,924 $ 811,488 $ 752,283 $ 391,661 $ 620,161 $ 390,506 $ 392,871 Expenditures Airport Operations $ 350,676 $ 330,776 $ 321,256 $ 343,715 $ 343,715 $ 358,380 $ 365,449 Sub -Total Expenditures 350,676 330,776 321,256 343,715 343,715 358,380 365,449 Transfers Out: Capital Project Fund 73,425 49,594 503,369 - 36,793 - - Operating Subsidy - General Fund 10,219 11,517 11,892 - - - - InterFund Loan Repay Principal - Landfill 42,317 323,882 279,240 30,869 190,819 32,126 33,349 Sub -Total Transfers Out 125,961 384,993 794,501 30,869 227,612 32,126 33,349 Total Expenditures & Transfers Out $ 476,637 $ 715,769 $ 1,115,757 $ 374,584 $ 571,327 $ 390,506 $ 398,798 Cash Balance, June 30 $ 580,651 $ 676,370 $ 312,896 $ 255,316 $ 361,730 $ 361,730 $ 355,803 Restricted / Committed /Assigned 9,342 8,687 108,831 100,000 100,000 100,000 100,000 U nassigned Balance $ 571,309 $ 667,683 $ 204,065 $ 155,316 $ 261,730 $ 261,730 $ 255,803 % of Expenditures 120% 93% 18% 41% 46% 67% 64% 01.11 City of Iowa City Activity Summary Activity: Airport Operations (850110) Fund: Airport (7600) Division: Airport Operations (850100) Department: Airport 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Proiecti Revenues & Transfers In: $ 42,320 $ 47,181 $ 64,264 $ 67,483 $ 67,483 $ 70,179 $ 72,284 Use Of Money And Property 269,113 242,040 232,752 230,447 230,447 243,607 248,479 Interest Revenues $ 1,170 $ 1,314 $ 1,236 $ 1,314 $ 1,314 $ 1,314 $ 1,321 Rents 276,226 282,023 289,305 293,757 293,757 295,647 297,635 Royalties & Com miss 17,028 24,248 24,696 24,248 24,248 25,130 25,500 Miscellaneous Other Misc Revenue - 3,156 110 - - - Other Financial Sources Sale Of Assets 376,500 400,747 336,936 - 228,500 - - Transfer In from General Fund - Subsidy 100,000 100,000 100,000 72,342 72,342 68,415 68,415 Total Revenues & Transfers In $ 770,924 $ 811,488 $ 752,283 $ 391,661 $ 620,161 $ 390,506 $ 392,871 Expenditures Personnel $ 42,320 $ 47,181 $ 64,264 $ 67,483 $ 67,483 $ 70,179 $ 72,284 Services 269,113 242,040 232,752 230,447 230,447 243,607 248,479 Supplies 5,748 7,718 5,342 5,785 5,785 4,594 4,686 Capital Outlay 33,495 33,837 18,898 40,000 40,000 40,000 40,000 Total Expenditures $ 350,676 $ 330,776 $ 321,256 $ 343,715 $ 343,715 $ 358,380 $ 365,449 Personnel Services - FTE 2012 2013 2014 2014 2015 Airport Operations Specialist 0.75 1.00 1.00 1.00 1.00 M.W. I - Airport 1.00 - - - Total Personnel 1.75 1.00 1.00 1.00 1.00 Capital Outlay 2014 2014 2015 Life Cycle Rehabilitation $ 40,000 $ 40,000 $ 40,000 Total Capital Outlay $ 40,000 $ 40,000 $ 40,000 01--151 R1 to] : M ATiVP _CIA:aMrilkiEwAMIAki 11121110111 The Storm Water Management enterprise fund accounts for the activities of the City's stormwater utility. The Storm Water Management fund's cash balance on June 30, 2013 was $695,930, a 6.3% decrease from the previous year. FY14 cash balance is estimated to increase 41.2% over the previous year to $982,838. FY15 projected cash balance represents a 50.5% increase over the FY14 estimated year -end balance at $1,479,206. This is due to increases in the storm water utility fees and a decrease in the capital improvement fund transfer. *FY14 and FY15 figures are estimates Revenue: Nearly 100% of the Storm Water fund's operations are funded through storm water utility charges. Interest on investments and miscellaneous revenue comprise less than 0.2% of Stormwater revenue. Annual utility rate increases were recommended for FY12 -FY14. In FY14, the Equivalent Residential Unit (ERU) increased from $3.00 /month to $3.50 /month. No rate increases are proposed for FY15. FYI Proposed - $1,202,321 0% 0% • Charges for Services 40 • Interest ■ Misc Revenue 01:R3 Expenditures: FY15 adopted expenditures represent a 11.7% decrease from FY14 estimated expenditures. The decrease is primarily attributed to decreases in intra -city chargebacks, and other service expenditures. FY15 capital outlay includes $200,000 for storm sewer maintenance projects and $40,000 for the drain tile program. 50% of a new Project Support Assistant was added to the Storm Water budget in fiscal year 2015. This position is split between the Storm Water, Water, and Wastewater funds. FY15 Proposed - $705,953 34% ■ personnel ■ Services ■ Supplies ■ Capital Outlay 0% 29% 01:1*: City of Iowa City Storm Water Management (7700) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 1,303,356 $ 664,830 $ 742,906 $ 639,178 $ 639,178 $ 982,838 $ 1,479,206 Revenues: Use Of Money And Property Interest Revenues Charges For Fees And Services Storm Water Charges Miscellaneous Printed Materials Other Misc Revenue Total Revenues Expenditures: Storm Water Operations Sub -Total Expenditures Transfers Out: Capital Project Fund Sub -Total Transfers Out Total Expenditures & Transfers Out Cash Balance, June 30 Restricted / Committed /Assigned Unassigned Balance % of Expenditures $ 1,914 $ 1,231 $ 1,919 $ 1,231 $ 1,231 $ 1,919 $ 1,930 630,966 785,450 969,936 1,200,000 1,200,000 1,200,000 1,225,000 - - - - - 240 240 - 629 514 629 629 162 120 $ 632,880 $ 787,310 $ 972,369 $ 1,201,860 $ 1,201,860 $ 1,202,321 $ 1,227,290 $ 715,969 $ 605,146 $ 695,405 $ 799,200 $ 799,200 $ 705,953 $ 717,843 715,969 605,146 695,405 799,200 799,200 705,953 717,843 555,437 104,088 323,940 - 59,000 - 500,000 555,437 104,088 323,940 - 59,000 - 500,000 $ 1,271,406 $ 709,234 $ 1,019,345 $ 799,200 $ 858,200 $ 705,953 $ 1,217,843 $ 664,830 $ 742,906 $ 695,930 $ 1,041,838 $ 982,838 $ 1,479,206 $ 1,488,653 $ 664,830 $ 742,906 $ 695,930 $ 1,041,838 $ 982,838 $ 1,479,206 $ 1,488,653 52% 105% 68% 130% 115% 210% 122% Will City of Iowa City Activity Summary Activity: Storm Water Operations (770110) Fund: Storm Water Management (7700) Division: Storm Water (770100) Department: Public Works Revenues: Use Of Money And Property Interest Revenues Charges For Fees And Services Storm Water Charges Miscellaneous Printed Materials Other Misc Revenue Total Revenues Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE M.W. III - Wastewater Collection Mw II - Wastewater Treatment Plant Public Info/Ed Coord - Public Works Sr. Engineer Sr. M.W. - Wastewater Collection Project Support Assistant Total Personnel Capital outlay Storm Sewer Maintenance Sump Pump Discharge Tiles Total Capital outlay 2011 Actual $ 1,914 $ 630,966 2012 2013 2014 2014 2015 2016 Actual Actual Budget Revised Budaet Proiecti 1,231 $ 1,919 $ 1,231 $ 1,231 $ 1,919 $ 1,930 785,450 969,936 1,200,000 1,200,000 1,200,000 1,225,000 - - - - - 240 240 - 629 514 629 629 162 120 $ 632,880 $ 787,310 $ 972,369 $ 1,201,860 $ 1,201,860 $ 1,202,321 $ 1,227,290 $ 181,112 $ 208,503 $ 198,736 $ 263,871 $ 263,871 $ 257,102 $ 264,815 147,153 256,999 198,578 292,492 292,492 206,588 210,720 8,158 2,118 2,559 2,837 2,837 2,263 2,308 379,546 137,526 295,532 240,000 240,000 240,000 240,000 $ 715,969 $ 605,146 $ 695,405 $ 799,200 $ 799,200 $ 705,953 $ 717,843 2012 2013 2014 2014 2015 0.20 0.20 0.20 0.20 0.20 0.30 0.30 0.30 0.30 0.30 0.50 0.50 0.50 0.50 0.50 1.00 1.00 1.00 1.00 1.00 0.10 0.10 0.10 0.10 0.10 - - - - 0.50 2.10 2.10 2.10 2.10 2.60 2014 2014 2015 $ 200,000 $ 200,000 $ 200,000 40,000 40,000 40,000 $ 240,000 $ 240,000 $ 240,000 rRy :1:ZOU11MIkiI III IA4xdi1M IM[11ki I14WAIMki" III ki U: The Broadband Telecommunications enterprise fund accounts for the City's cable television administration and the City's media production unit. The fund's activities are primarily supported by City franchise fees collected by the City's primary cable television operator, Mediacom. The fund also accounts for the equipment replacement activities of the media production unit. The Broadband Telecommunications fund's total cash balance on June 30, 2013 was just over $1.7 million, a 7.0% increase over the previous year. FY14 year -end total cash balance is estimated to be a 12.1 % or $207,451 decrease over FY13. The FY14 revised budget includes a transfer to the capital projects fund for the City Council chambers video camera and remodel project of $180,000. FY15 projected balance is expected to decrease 6.4 %. Cash Balance $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $o FY11 FY12 FY13 FY14* FY15* ■Cash Balance $1,307,349 $1,367,272 $1,465,344 $1,256,358 $1,175,372 *FY14 and FY15 figures are estimates. The Broadband Tele- communications fund estimates $270,059 in restricted cash balances at the end of FY15 for Public Access Television and for equipment replacement. This is an increase of 10.2% from estimated restricted cash in FY14. 04% Revenues: FY15 projected revenue represents an 18.3% decrease over FY14 estimated revenue. With Mediacom's cancellation of their franchise agreement with the City, it is estimated that the decrease from franchise fees that the City would have received will be about 20 %. FY15 Proposed - $687,580 0% r N 100% Expenditures: ■ Franchise Fees ■ Interest Revenue FY15 proposed expenditures are 15.4% lower from FY14 estimated expenditures. The primary decrease is the elimination of the Cable TV Administrator position in response to the franchise agreement cancellation. FY15 Proposed - $688,566 z %0% 0061 ■ personnel ■ Services ■ Supplies ■ Capital Outlay City of Iowa City Broadband Telecommunications (7800) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 1,412,714 $ 1,507,873 $ 1,597,031 $ 1,642,123 $ 1,708,868 $ 1,501,417 $ 1,445,431 Revenues: Licenses And Perm its Franchise Fees Use Of Money And Property Interest Revenues Miscellaneous Other Misc Revenue Other Financial Sources Sale Of Assets Sub -Total Revenues $ 804,200 $ 820,285 $ 821,183 $ 838,468 $ 838,468 $ 679,174 $ 679,174 3,251 3,101 5,357 3,101 3,101 5,357 5,370 117 131 3,048 - - 3,049 120 1,082 332 49 - - - - 808,650 823,849 829,637 841,569 841,569 687,580 684,664 Transfers In: Transfer Into Equip Reserve from Ope 25,000 25,000 11,500 25,000 25,000 25,000 25,000 Sub -Total Transfers In 25,000 25,000 11,500 25,000 25,000 25,000 25,000 Total Revenues & Transfers In $ 833,650 $ 848,849 $ 841,137 $ 866,569 $ 866,569 $ 712,580 $ 709,664 Expenditures: Cable Administration $ 658,491 $ 679,691 $ 662,800 $ 803,020 $ 803,020 $ 688,566 $ 706,665 Cable Reserves - - - 11,000 11,000 - - Sub -Total Expenditures 658,491 679,691 662,800 814,020 814,020 688,566 706,665 Transfers Out: Capital Projects Fund - - - - 180,000 - Operating Subsidy - General Fund 55,000 55,000 55,000 55,000 55,000 55,000 55,000 Misc Transfers Out - to Equip Reserve 25,000 25,000 11,500 25,000 25,000 25,000 25,000 Sub -Total Transfers Out 80,000 80,000 66,500 80,000 260,000 80,000 80,000 Total Expenditures & Transfers Out $ 738,491 $ 759,691 $ 729,300 $ 894,020 $ 1,074,020 $ 768,566 $ 786,665 Cash Balance, June 30 $ 1,507,873 $ 1,597,031 $ 1,708,868 $ 1,614,672 $ 1,501,417 $ 1,445,431 $ 1,368,430 Restricted / Committed /Assigned 200,524 229,759 243,524 245,059 245,059 270,059 295,059 Unassigned Balance $ 1,307,349 $ 1,367,272 $ 1,465,344 $ 1,369,613 $ 1,256,358 $ 1,175,372 $ 1,073,371 % of Expenditures 177% 180% 201% 153% 117% 153% 136% 0411! City of Iowa City Activitv Summary Activity: Cable Administration (210510) Fund: Broadband Telecommunications (7800) Division: Cable (210500) Department: City Manager 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budaet Revised Budget Proiection Revenues: Licenses And Permits Franchise Fees Use Of Money And Property Interest Revenues Miscellaneous Other Misc Revenue Other Financial Sources Sale Of Assets Total Revenues Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Cable Production Coordinator Cable T.V. Administrator Clerical Assistant - Cable T.V. Communications Tech - Cable Community Programmer Custodian - Govt Bldgs Government Programmer- Cable Media Production Service Coordinator Production Asst- Cable T.V. Special Projects Asst - Cable Total Personnel $ 804,200 $ 820,285 $ 821,183 $ 838,468 $ 838,468 $ 679,174 $ 679,174 3,251 3,101 5,357 3,101 3,101 5,357 5,370 117 131 3,048 - - 3,049 120 1,082 332 49 - - - $ 808,650 $ 823,849 $ 829,637 $ 841,569 $ 841,569 $ 687,580 $ 684,664 $ 448,394 $ 511,644 $ 517,279 $ 537,236 $ 537,236 $ 432,730 $ 445,712 148,050 157,368 136,382 257,204 257,204 243,013 247,873 11,719 10,679 9,139 8,580 8,580 12,823 13,079 50,328 - 1.00 - - 1.00 - $ 658,491 $ 679,691 $ 662,800 $ 803,020 $ 803,020 $ 688,566 $ 706,665 2012 2013 2014 2014 2015 1.00 - - - 1.00 1.00 1.00 1.00 - 0.75 0.75 0.75 0.75 0.75 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - - - 0.13 0.13 0.13 0.13 0.13 - 1.00 1.00 1.00 1.00 - - 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.75 0.75 0.75 0.75 0.75 6.63 6.63 6.63 6.63 5.63 0Pb1 City of Iowa City Activitv Summary Activity: Cable Reserves (210520) Fund: Broadband Telecommunications (7800) Division: Cable (210500) Department: City Manager 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Revenues & Transfers In: Other Financial Sources Transfer -In from Cable Operations $ 25,000 $ 25,000 $ 11,500 $ 25,000 $ 25,000 $ 25,000 $ 25,000 Total Revenues & Transfers In $ 25,000 $ 25,000 $ 11,500 $ 25,000 $ 25,000 $ 25,000 $ 25,000 Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Capital Outlay Video Production Equipment Total Capital Outlay - - 6,000 6,000 - - - - 5,000 5,000 - - $ - $ - $ - $ 11,000 $ 11,000 $ - $ - 010P 2014 2014 2015 $ 5,000 $ 5,000 $ - $ 5,000 $ 5,000 $ - :[slum 11I 111:00 Is]NIIIWd111ki 111 The Housing Authority enterprise fund accounts for the public housing programs operated by the Iowa City Housing Authority (ICHA) including the rental assistance programs and the City - owned public housing units. These programs are primarily funded through Federal funds from the U.S. Department of Housing and Urban Development (HUD). The Housing Authority fund's total cash balance on June 30, 2013 was approximately $6.4 million, a 5.1 % decrease from FY12 year -end cash balance. At the end of FY13, an estimated $3.10 million in fund balance will be restricted for Housing Authority operations; subsidy payments to landlords; maintenance and development of Public Housing units; and, development of affordable homeownership opportunities. Restricted fund balance does not reflect further limitations and restrictions on the use of housing funds placed by HUD that exists on the unassigned fund balance. Cash balance history is as follows: Cash Balance $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 FY11 FY12 FY13 #$3,390,622$3,395,880 ■Unassigned $3,834,490 $3,638,417 $3,343,678 0 Restricted $3,447,991 $3,155,215 $3,104,190 1 $3,104,190 1 $3,104,190 *Fiscal Year 2014 and 2015 are estimates Two voucher program positions were laid off during fiscal year 2014 due to sequestration cuts to the Housing Voucher program administration revenues. Consideration regarding the future of these positions will be determined based on the restoration of funding from the federal government. FY14 estimated year -end cash balance is expected to remain steady with less than a 1 % increase over FY13 estimated balance. FY15 projected cash balance also remains flat with virtually no change from the FY14 cash balance. rRn Revenues: HUD allocations account for approximately 97% of ICHA revenue. ICHA is projected to receive $7.1 million in federal funding through HUD in FY15. This is an 8.8% decrease from FY14 projections. FYI Proposed - $7,393,837 3% ■ Federal • Rents • Interest Revenue • Royalties & Commissions • Local Agreements Expenditures: FY15 proposed budget expenditures represent an 8.5% decrease over FY14 estimated expenditures. This decrease is primarily due to a decrease in estimated Housing Voucher program expenditures FY15 Proposed - $7,343,842 0 %, 0% 12% ■ Personnel ■ Services ■ Supplies ■ Capital Outlay `88% 86% of the Housing fund budget is to provide services to citizens. 041.3 City of Iowa City Housing Authority (7900) Fund Summary Expenditures: 2011 2012 2013 2014 2014 2015 2016 Voucher Program Actual 6,902,414 Actual 7,287,896 Actual 7,055,349 Budget 7,514,936 Revised 7,514,936 Budget Projection Cash Balance, July 1 $ 6,655,300 $ 7,282,481 $ 6,793,632 $ 7,234,633 $ 6,447,868 $ 6,494,812 $ 6,500,070 Revenues: 682,985 Sub -Total Expenditures 7,304,019 7,818,871 7,644,701 7,922,279 8,024,635 Use Of Money And Property 7,343,842 7,499,604 Transfers Out: Interest Revenues $ 16,536 $ 16,492 $ 23,025 $ 16,492 $ 16,492 $ 23,025 $ 23,090 Rents - 210,973 - 208,255 - 203,286 208,001 208,001 203,286 201,000 Royalties & Commissions 35,292 20,545 28,516 Misc Transfers Out - Director Reimb 20,545 55,000 20,545 25,000 26,516 28,100 Intergovernmental 25,575 25,575 26,010 26,530 Sub -Total Transfers Out 73,000 43,000 Fed Intergovnt Rev 7,479,382 6,765,226 6,985,739 7,684,859 Total Expenditures & Transfers Out 7,787,215 7,377,019 7,101,264 7,132,890 Local 28E Agreements 7,691,437 - 7,966,268 1,350 8,068,624 - 7,388,579 1,350 7,545,235 1,350 $ - - Miscellaneous $ 6,447,868 $ 7,281,577 $ 6,494,812 $ 6,500,070 $ 6,378,255 Restricted / Committed /Assigned 3,447,991 Other Misc Revenue 3,155,215 105,174 3,104,190 91,733 3,104,190 16,338 3,104,190 35,879 3,104,190 35,879 3,104,190 16,338 16,930 Other Financial Sources $ 3,638,417 $ 3,343,678 $ 4,177,387 $ 3,390,622 $ 3,395,880 $ 3,274,064 % of Expenditures Loan Repayments 52% 76,529 46% 20,016 43% 83,002 52% 46,086 42% 46,086 46% 21 A08 21,410 Sale Of Assets - 211,658 980 - - - Sub -Total Revenues 7,923,886 7,335,275 7,340,886 8,013,212 8,115,568 7,393,837 7,423,420 Misc Transfers In 80,314 37,747 4,787 - - - Sub -Total Transfers In 80,314 37,747 4,787 - - - Total Revenues & Transfers In $ 8,004,200 $ 7,373,022 $ 7,345,673 $ 8,013,212 $ 8,115,568 $ 7,393,637 $ 7,423,420 Expenditures: Voucher Program $ 6,902,414 $ 7,287,896 $ 7,055,349 $ 7,514,936 $ 7,514,936 $ 6,676,165 $ 6,816,619 Public Housing Program 401,605 530,975 589,352 407,343 509,699 667,677 682,985 Sub -Total Expenditures 7,304,019 7,818,871 7,644,701 7,922,279 8,024,635 7,343,842 7,499,604 Transfers Out: Capital Project Fund - - 3,736 - - - - Operating Subsidy - PILOT Gen Fund 18,000 18,000 18,000 18,414 18,414 18,727 19,102 Misc Transfers Out - Director Reimb 55,000 25,000 25,000 25,575 25,575 26,010 26,530 Sub -Total Transfers Out 73,000 43,000 46,736 43,989 43,989 44,737 45,632 Total Expenditures & Transfers Out $ 7,377,019 $ 7,861,871 $ 7,691,437 $ 7,966,268 $ 8,068,624 $ 7,388,579 $ 7,545,235 Cash Balance, June 30 $ 7,282,481 $ 6,793,632 $ 6,447,868 $ 7,281,577 $ 6,494,812 $ 6,500,070 $ 6,378,255 Restricted / Committed /Assigned 3,447,991 3,155,215 3,104,190 3,104,190 3,104,190 3,104,190 3,104,190 Unassigned Balance $ 3,834,490 $ 3,638,417 $ 3,343,678 $ 4,177,387 $ 3,390,622 $ 3,395,880 $ 3,274,064 % of Expenditures 52% 46% 43% 52% 42% 46% 43% OW City of Iowa City Activitv Summary Activity: Housing Authority Voucher (490200) Fund: Housing Authority (7900) Department: Housing Authority 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Proiection Revenues & Transfers In: Use Of Money And Property Interest Revenues Royalties & Com miss Intergovernmental Fed Intergovnt Rev Local 28E Agreements Miscellaneous Other Misc Revenue Other Financial Sources Misc Transfers In Total Revenues & Transfers In Expenditures: Personnel Services Supplies Total Expenditures Personnel Services - FTE Building Inspector F.S.S. Program Coordinator Housing Administrator Housing Assistant Housing Office Manager Housing Program Assistant Public Hsg. Coord Section 8 Coord Total Personnel $ 3,235 $ 3,959 $ 1,870 $ 3,959 $ 3,959 $ 1,870 $ 1,880 34,968 20,273 28,251 20,273 20,273 28,251 27,830 7,016,560 6,479,324 6,676,733 7,377,333 7,377,333 6,760,451 6,760,500 - 1,350 - 1,350 1,350 - - 104,650 78,431 11,865 28,705 28,705 11,865 11,870 80,314 37,747 4,787 - - - $ 7,239,727 $ 6,621,084 $ 6,723,506 $ 7,431,620 $ 7,431,620 $ 6,802,437 $ 6,802,080 $ 840,831 $ 878,048 $ 868,160 $ 905,313 $ 905,313 $ 693,047 $ 713,838 6,053,605 6,401,600 6,181,562 6,601,045 6,601,045 5,978,386 6,097,954 7,978 8,248 5,627 8,578 8,578 4,732 4,827 $ 6,902,414 $ 7,287,896 $ 7,055,349 $ 7,514,936 $ 7,514,936 $ 6,676,165 $ 6,816,619 2012 2013 2014 2014 2015 - - 0.71 0.71 0.50 0.95 0.95 0.95 0.95 0.50 0.95 0.95 0.95 0.95 0.78 1.19 1.19 1.19 1.19 0.24 0.95 0.95 0.95 0.95 0.96 5.75 5.75 4.75 4.75 3.84 0.50 0.50 0.50 0.50 0.50 0.95 0.88 0.89 0.89 0.90 11.95 11.88 10.89 10.89 8.22 Sit ➢] City of Iowa City Activitv Summary Activity: Housing Authority Public Housing (490300) $ 93,692 $ 100,960 $ 109,240 $ Fund: Housing Authority (7900) Department: Housing Authority 113,487 $ 2011 2012 2013 2014 2014 2015 2016 295,761 Actual Actual Actual Budget Revised Budget Projection Revenues: 9,397 9,585 Capital Outlay 22,052 15,412 30,291 100,000 Use Of Money And Property Housing Office Manager - Total Expenditures $ 401,605 $ 530,975 $ 589,352 $ 407,343 $ Interest Revenues $ 13,301 $ 12,533 $ 21,155 $ 12,533 $ 12,533 $ 21,155 $ 21,210 Rents 210,973 208,255 203,286 208,001 208,001 203,286 201,000 Royalties & Commissions 324 272 265 272 272 265 270 Intergovernmental 2014 2014 2015 2 House Renovations $ Fed Intergovnt Rev 462,822 285,902 309,006 307,526 409,882 340,613 372,390 Miscellaneous Other Misc Revenue 524 13,302 4,473 7,174 7,174 4,473 5,060 Other Financial Sources Sale Of Assets - 211,658 980 - - - - Loans 76,529 20,016 83,002 46,086 46,086 21,408 21,410 Total Revenues $ 764,473 $ 751,938 $ 622,167 $ 581,592 $ 683,948 $ 591,400 $ 621,340 Expenditures Personnel $ 93,692 $ 100,960 $ 109,240 $ 113,487 $ 113,487 $ 195,439 $ 201,302 Services 276,004 409,231 441,729 193,405 295,761 462,841 472,098 Supplies 9,857 5,372 8,092 451 451 9,397 9,585 Capital Outlay 22,052 15,412 30,291 100,000 100,000 Housing Office Manager - Total Expenditures $ 401,605 $ 530,975 $ 589,352 $ 407,343 $ 509,699 $ 667,677 $ 682,985 Personnel Services - FTE 2012 2013 2014 2014 2015 Building Inspector 0.29 0.29 0.29 0.29 0.50 F.S.S. Program Coordinator 0.05 0.05 0.05 0.05 0.50 Housing Administrator 0.05 0.05 0.05 0.05 0.22 Housing Assistant 0.06 0.06 0.06 0.06 0.01 Housing Office Manager 0.05 0.05 0.05 0.05 0.04 Housing Program Assistant 0.25 0.25 0.25 0.25 0.16 Public Hsg. Coord 0.50 0.50 0.50 0.50 0.50 Section 8 Coord 0.05 0.05 0.05 0.05 0.04 Total Personnel 1.30 1.30 1.30 1.30 1.97 Capital Outlay 2014 2014 2015 2 House Renovations $ 100,000 $ 100,000 $ Total Capital Outlay $ 100,000 $ 100,000 $ - 311➢ q1% INTERNAL SERVICE FUNDS F Y 2 0 1 5 Equipment Replacement Risk Management Loss Reserves Information Technology Services Central Services Health Insurance Reserve Dental Insurance Reserve EQUIPMENT FUND The Equipment Fund is an internal service fund created to account for the City's fuel facility, maintenance of the City's vehicle and equipment fleet, and the accumulation of funds for the replacement of vehicles and equipment. Internal customers and departments and other local governments are charged labor and parts for the cost to repair vehicles and equipment by the City's fleet maintenance division. Those charges are designed to cover the division's actual cost of service. Fuel has been charged at actual cost, however, it will be adjusted in the future to recover the cost of replacing the fuel facility. The Equipment Fund also charges departments for the replacement cost of their vehicles and equipment. These charges are calculated at the estimated replacement cost less the estimated resale value of the piece of equipment. Purchases of new vehicles and equipment are budgeted in the departmental budgets. When new equipment is added, the departments are then charged by the reserve for their future replacement. The graph below represents the Equipment Fund's actual and projected cash balances. While the equipment fund's cash balance has been trending upward, nearly $2.5 million in replacement expenditures are anticipated for FY15 and $1.9 million in FY16 which is projected to change that trend. In addition, $790,000 of unassigned cash is expected to be transferred to the capital projects fund in fiscal year 2015 for the relocation of the old vehicle wash bay to the new public works facility location. The projected, unassigned fund balance at the end of fiscal year 2015 is $1,740,188 which is a decrease of 28.1 %. Equipment Replacement Cash Balance $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 FY10 FY11 FY12 FY13 FY14 FY15 FY16 • Designated for Equip $5,401,144 $5,227,781 $5,814,854 $5,531,084 $7,172,197 $6,550,968 $6,522,144 ■Unassigned $1,795,531 $2,046,704 $2,314,484 $2,348,127 $2,632,724 $1,740,188 $1,625,869 Total $7,196,675 $7,274,485 $8,129,338 $7,879,211 $9,804,921 $8,291,156 $8,148,013 OR The table below presents the actual and projected number and cost of vehicles and equipment replaced: In the City's five -year capital improvement program for fiscal year 2013, there was a project to replace the existing fuel facility that has reached the end of its life cycle. The new fuel facility is located at the South Gilbert public works site. The fuel facility replacement was funded from General Obligation bonds; however, fuel charges were adjusted to accumulate funds for the future replacement of the facility. The new facility will not have a noticeable operating impact on the Equipment Replacement Reserve, but it will reduce the City's financial risk associated with leaking underground fuel tanks. The timing of the relocation of the remaining equipment maintenance and storage facilities to the new public works facility location has not been determined at this time, but will be discussed as part of future five -year capital improvement programs. Wil FY12 FY13 FY14 FY15 FY16 Actual Estimate Budget Projection Projection Number of 24 38 24 23 33 Vehicles /Equipment Total Projected Cost $819,293 $1,701,411 $643,400 $2,352,800 $1,800,900 In the City's five -year capital improvement program for fiscal year 2013, there was a project to replace the existing fuel facility that has reached the end of its life cycle. The new fuel facility is located at the South Gilbert public works site. The fuel facility replacement was funded from General Obligation bonds; however, fuel charges were adjusted to accumulate funds for the future replacement of the facility. The new facility will not have a noticeable operating impact on the Equipment Replacement Reserve, but it will reduce the City's financial risk associated with leaking underground fuel tanks. The timing of the relocation of the remaining equipment maintenance and storage facilities to the new public works facility location has not been determined at this time, but will be discussed as part of future five -year capital improvement programs. Wil City of Iowa City Equipment (8100) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Projection Projection Cash Balance, July 1 $ 7,196,669 $ 7,274,489 $ 8,129,339 $ 7,879,212 $ 8,838,535 $ 9,804,921 $ 8,291,156 Revenues: $ 3,441,097 $ 3,493,875 $ 3,577,941 $ Use Of Money And Property $ 3,909,126 $ 4,156,917 $ 4,248,370 Equipment Replacement Reserves Interest Revenues $ 16,276 $ 15,402 $ 29,221 $ 15,402 $ 15,402 $ 29,221 $ 28,290 Rents 50,000 - 2,486,718 - 1,938,667 - - Intergovemmental 4,797,854 5,149,268 4,919,434 Local 28E Agreements 715,775 849,174 899,008 891,628 891,628 899,008 916,988 Charges For Fees And Services Refuse Charges 3,080 2,948 6,024 2,948 2,948 6,024 4,020 Miscellaneous - - - Intra -City Charges 4,569,833 4,555,636 4,663,122 4,773,817 4,773,817 4,895,279 4,993,185 Other Misc Revenue 3,652 2,025 370 2,025 2,025 338 1,410 Other Financial Sources - Total Expenditures & Transfers Out $ 5,405,162 $ 4,797,854 $ Sale Of Assets 124,366 227,519 260,719 200,000 200,000 90,000 100,000 Total Revenues $ 5,482,982 $ 5,652,704 $ 5,858,464 $ 5,885,820 $ 5,885,820 $ 5,919,870 $ 6,043,893 Expenditures General Fleet Maintenance $ 3,441,097 $ 3,493,875 $ 3,577,941 $ 3,909,126 $ 3,909,126 $ 4,156,917 $ 4,248,370 Equipment Replacement Reserves 1,964,065 1,303,979 1,571,327 1,010,308 1,010,308 2,486,718 1,938,667 Sub -Total Expenditures 5,405,162 4,797,854 5,149,268 4,919,434 4,919,434 6,643,635 6,187,036 Transfers Out: Capital Project Fund - - - - - 790,000 Sub -Total Transfers Out - - - 790,000 - Total Expenditures & Transfers Out $ 5,405,162 $ 4,797,854 $ 5,149,268 $ 4,919,434 $ 4,919,434 $ 7,433,635 $ 6,187,036 Cash Balance, June 30 $ 7,274,489 $ 8,129,339 $ 8,838,535 $ 8,845,598 $ 9,804,921 $ 8,291,156 $ 8,148,013 Restricted / Committed /Assigned 5,227,781 5,814,854 6,268,060 6,426,560 7,172,197 6,550,968 6,522,144 Unassigned Balance $ 2,046,708 $ 2,314,485 $ 2,570,475 $ 2,419,038 $ 2,632,724 $ 1,740,188 $ 1,625,869 % of Expenditures 38% 48% 50% 49% 54% 23% 26% 01YA City of Iowa City Activitv Summary Activity: General Fleet Maintenance (710510) Fund: Equipment (8100) Division: Equipment (710500) Department: Public Works 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Bucki Revised Proiection Proiection Revenues: Use Of Money And Property Interest Revenues Intergovernmental Local 28E Agreements Charges For Fees And Services Refuse Charges Miscellaneous Printed Materials Intra -City Charges Other Misc Revenue Total Revenues Expenditures: Personnel Services Supplies Total Expenditures Personnel Services - FTE Equipment Clerk Equipment Shop Supervisor Equipment Superintendent Mechanic I - Equipment Mechanic II - Equipment Mechanic III - Equipment (Day) Mechanic III - Equipment (Eve) Parts/Inventory Clerk - Equip Total Personnel $ 11,940 $ 11,077 $ 20,734 $ 11,077 $ 11,077 $ 20,734 $ 20,790 715,775 849,174 899,008 891,628 891,628 899,008 916,988 3,080 2,948 6,024 2,948 2,948 6,024 4,020 2,957,728 2,896,428 2,907,827 3,063,697 3,063,697 3,128,277 3,190,843 3,652 2,025 338 2,025 2,025 338 1,410 $ 3,692,175 $ 3,761,652 $ 3,833,931 $ 3,971,375 $ 3,971,375 $ 4,054,381 $ 4,134,051 $ 804,675 $ 799,692 $ 766,241 $ 830,254 $ 830,254 $ 831,462 $ 856,406 326,957 299,474 324,934 336,232 336,232 350,016 357,016 2,309,465 2,394,709 2,486,766 2,742,640 2,742,640 2,975,439 3,034,948 $ 3,441,097 $ 3,493,875 $ 3,577,941 $ 3,909,126 $ 3,909,126 $ 4,156,917 $ 4,248,370 2012 2013 2014 2014 2015 0.38 - - - - 1.00 1.00 1.00 1.00 1.00 0.50 0.50 0.50 0.50 0.50 2.00 2.00 2.00 2.00 2.00 3.00 3.00 3.00 3.00 3.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 9.88 9.50 9.50 9.50 9.50 WIN City of Iowa City Activity Summary Activity: Equipment Replacement Reserves (710520) Fund: Equipment (8100) Division: Equipment (710500) Department: Public Works Revenues: Use Of Money And Property Interest Revenues Miscellaneous Intra-City Charges Other Misc Revenue Other Financial Sources Sale of Assets Total Revenues Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services -FTE Buyer I - Equipment Equipment Clerk Equipment Superintendent Total Personnel Capital Outlay Dump Trucks 8. Equipment Bucket truck Light duty refuse truck Other operating equipment Sign truck Street Sweeper Bulldozer Snow Removal Equipment Tractors Other Vans 8. Trucks Total Capital Outlay 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Projection Projection $ 4,336 $ 4,325 $ 8,487 $ 4,325 $ 4,325 $ 8,487 $ 7,500 1,612,105 1,659,208 1,755,295 1,710,120 1,710,120 1,767,002 1,802,342 - - 32 - - - - 124,366 227,519 260,719 200,000 200,000 90,000 100,000 $ 1,740,807 $ 1,891,052 $ 2,024,533 $ 1,914,445 $ 1,914,445 $ 1,865A89 $ 1,909,842 $ 101,137 $ 106,530 $ 112,002 $ 114,568 $ 114,568 $ 117,055 $ 120,567 52,043 23,939 23,100 26,439 26,439 16,619 16,951 2,357 866 234 901 901 244 249 1,808,528 1,172,644 1,435,991 868,400 868,400 2,352,800 1,800,900 $ 1,964,065 $ 1,303,979 $ 1,571,327 $ 1,010,308 $ 1,010,308 $ 2,486,718 $ 1,938,667 2012 2013 2014 2014 2015 0.50 0.75 0.75 0.75 0.75 0.38 - - - - 0.50 0.50 0.50 0.50 0.50 1.38 1.25 1.25 1.25 1.25 011*1 2014 2014 2015 $ - It - $ 460,100 221,600 225,000 225,000 - 140,700 140,700 224,400 - - 94,900 - 165,200 - - 671,200 5,000 5,000 - - - 142,400 497,700 497,700 373,000 $ 868,400 $ 868,400 $ 2,352,800 N WINkviFilki ETC] AkviIAki 1112 to] ki 111 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. Funds pay annual premiums 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. Accumulated monies in the Loss Reserve Fund are available to cover the self- insured retention amounts and any uninsured losses. During the year ended June 30, 2014 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 $500,000 self- insured retention on workers' compensation losses. Liability insurance provides coverage for claims in excess of the aforementioned self- insured retention up to a maximum of $21.0 million annual aggregate of losses paid. Settled claims have not exceeded this commercial coverage in any of the past twenty four fiscal years. 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 fiscal year 2014 revised fund balance is $3.27 million which is 70.4% higher than the fiscal year 2013 ending fund balance. This increase is due to the landfill fire damage settlement with the City's insurance carrier for the fire that took place at the end of fiscal year 2012 and the beginning of fiscal year 2013. The budgeted ending fund balance for fiscal year 2015 is $3,168,301, which is lower than the 2014 revised fund balance by 2.97 %. OR City of Iowa City Risk Management Loss Reserve (8200) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 2,327,055 $ 2,769,589 $ 3,117,320 $ 2,878,960 $ 1,915,919 $ 3,265,351 $ 3,168,301 Revenues: Use Of Money And Property Interest Revenues Miscellaneous Intra -City Charges Other Misc Revenue Total Revenues Expenditures: Risk Management Loss Reserve Total Expenditures Cash Balance, June 30 Restricted / Committed /Assigned Unassigned Balance % of Expenditures $ 6,715 $ 6,840 $ 8,389 $ 6,840 $ 6,840 $ 5,000 $ 5,000 1,784,168 1,451,916 986,959 1,080,341 1,080,341 1,359,269 1,386,475 39,028 71,774 278,054 750 1,190,942 33,934 5,000 $ 1,829,911 $ 1,530,530 $ 1,273,402 $ 1,087,931 $ 2,278,123 $ 1,398,223 $ 1,396,475 $ 1,387,377 $ 1,182,799 $ 2,474,803 $ 928,691 $ 928,691 $ 1,495,273 $ 1,527,001 $ 1,387,377 $ 1,182,799 $ 2,474,803 $ 928,691 $ 928,691 $ 1,495,273 $ 1,527,001 $ 2,769,589 $ 3,117,320 $ 1,915,919 $ 3,038,200 $ 3,265,351 $ 3,168,301 $ 3,037,775 $ 2,769,589 $ 3,117,320 $ 1,915,919 $ 3,038,200 $ 3,265,351 $ 3,168,301 $ 3,037,775 200% 264% 77% 327% 352% 212% 199% 311 City of Iowa City Activity Summary Activity: Risk Management (310600) Fund: Risk Management Loss Reserve (8200) Division: Risk Management (310600) Department: Finance Expenditures Personnel 2011 2012 2013 2014 2014 2015 2016 Services Actual Actual Actual Budget Revised Budget Projection Revenues: 12,090 6,722 73,762 20,109 20,109 15,252 15,557 Use Of Money And Property 1,116 186,772 499,615 1,200 1,200 Interest Revenues $ 6,715 $ 6,840 $ 8,389 $ 6,840 $ 6,840 $ 5,000 $ 8,420 Miscellaneous 2012 2013 2014 2014 2015 Intra -City Charges 1,784,168 1,451,916 986,959 1,080,341 1,080,341 1,359,269 1,180,000 Other Misc Revenue 39,028 71,774 278,054 750 1,190,942 33,934 5,000 Total Revenues $ 1,829,911 $ 1,530,530 $ 1,273,402 $ 1,087,931 $ 2,278,123 $ 1,396,223 $ 1,193,420 Expenditures Personnel $ 163,927 $ 271,654 $ 255,347 $ 177,668 $ 177,668 $ 162,199 $ 187,665 Services 1,210,244 717,651 1,646,079 729,714 729,714 1,297,622 1,323,778 Supplies 12,090 6,722 73,762 20,109 20,109 15,252 15,557 Capital Outlay 1,116 186,772 499,615 1,200 1,200 Total Expenditures $ 1,387,377 $ 1,182,799 $ 2,474,803 $ 928,691 $ 928,691 $ 1,495,273 $ 1,527,001 Personnel Services - FTE 2012 2013 2014 2014 2015 Administrative Secretary 0.25 0.25 0.25 0.25 0.25 Finance Director 0.05 0.05 0.05 0.05 0.05 Occ Safety & Tmg Spec 1.00 1.00 1.00 1.00 1.00 Revenue & Risk Manager 0.50 0.50 0.50 0.50 0.50 Total Personnel 1.80 1.80 1.80 1.80 1.80 Capital Outlay Other Operating Equipment Total Capital Outlay ON 2014 2014 2015 1,200 1,200 I10117i7:7 M EVA I Is] 01 a 1 xa 00 101 Is] 1161CY&A A:0 [a am 111011 C The Information Technology Services (ITS) fund is an internal service fund that accounts for the cost of providing computer and computer related services to the City's departments. Those services include personal computer support and replacement, network and internet support, fiber optic networking, file server management, telephone administration and support, and computer programming and application support. Internal customers are charged annual service fees depending on the number of devices they use, how many users they have, how many phone sets they have, the number of hours spent on special applications, and other factors. Internal customers are also responsible for budgeting funds for new computer equipment, however, replacement costs are then recovered by the ITS fund for the future replacement of that equipment. The ITS fund has an estimated ending fund balance of $2.1 million at June 30, 2014. This is a decrease of $715,738 or 25.2% from fiscal year 2013. Fund balance is expected to decline even further during fiscal year 2015 by $170,374 to $1.95 million. The reduction in fund balance is directly related to capital outlay in 2014 and 2015. 313 City of Iowa City Information Technology (8300) Fund Summary 314 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 2,826,766 $ 2,470,688 $ 2,726,870 $ 2,617,753 $ 2,841,828 $ 2,126,090 $ 1,949,380 Revenues: Use Of Money And Property Interest Revenues $ 5,740 $ 6,294 $ 11,336 $ 6,294 $ 6,294 $ 5,000 $ 5,010 Charges For Fees And Services Misc Charges For Svc 3,600 1,800 1,800 1,800 1,800 1,800 1,800 Miscellaneous Intra-City Charges 1,797,839 1,890,070 1,843,841 1,834,423 1,834,423 1,894,216 1,916,220 Other Misc Revenue 21,170 114,672 1 - - - - Other Financial Sources Sale Of Assets 9,714 4,910 3,983 Total Revenues $ 1,838,063 $ 2,017,746 $ 1,860,961 $ 1,842,517 $ 1,842,517 $ 1,901,016 $ 1,923,030 Expenditures: Information Technology $ 1,672,554 $ 1,575,937 $ 1,565,835 $ 1,923,466 $ 1,923,466 $ 1,796,070 $ 1,713,939 Info Technology Equipment Replacement 477,518 173,860 167,610 384,295 384,295 260,875 8,522 Police Computer Equipment Replacement 44,069 11,767 12,558 128,362 250,494 20,781 4,877 Total Expenditures $ 2,194,141 $ 1,761,564 $ 1,746,003 $ 2,436,123 $ 2,558,255 $ 2,077,726 $ 1,727,338 Cash Balance, June 30 $ 2,470,688 $ 2,726,870 $ 2,841,828 $ 2,024,147 $ 2,126,090 $ 1,949,360 $ 2,145,072 Restricted / Committed /Assigned Unassigned Balance $ 2,470,688 $ 2,726,870 $ 2,841,828 $ 2,024,147 $ 2,126,090 $ 1,949,360 $ 2,145,072 % of Expenditures 113% 155% 163% 83% 83% 94% 124% 314 City of Iowa City Activity Summary Activity: Information Technology (310500) Fund: Information Technology (8300) Division: Information Technology (310500) Department: Finance Revenues: Use Of Money And Property Interest Revenues Charges For Fees And Services Misc Charges For Svc Miscellaneous Intra -City Charges Other Misc Revenue Other Financial Sources Sale Of Assets Total Revenues Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Buyer I - Purchasing Data Base Administrator I.T.S. Coordinator Operations Clerk - I.T.S. P.C. Technician Purchasing Clerk Sr Programmer /Analyst Sr Systems Engineer Systems Engineer Voice /Data Network Analyst Web Developer Total Personnel Capital Outlay Central Ups Installation Fiber Optic Cable Network core routers Software licenses /upgrades Storage Area Network Upgrade Total Capital Outlay 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ 5,740 $ 6,294 $ 11,336 $ 3,600 1,800 1,800 1,403,176 1,445,821 1,353,752 21,170 114,672 1 6,294 $ 6,294 $ 5,000 $ 5,010 1,800 1,800 1,800 1,800 1,162,327 1,162,327 1,165,405 1,165,450 $ 1,433,686 $ 1,568,587 $ 1,366,889 $ 1,170,421 $ 1,170,421 $ 1,172,205 $ 1,172,260 $ 1,001,178 $ 1,073,348 $ 961,125 $ 1,017,623 $ 1,017,623 $ 1,046,768 $ 1,078,171 480,829 480,745 500,968 656,486 656,486 606,362 618,489 18,329 15,020 33,785 36,057 36,057 16,940 17,279 172,218 6,824 69,957 213,300 213,300 126,000 $ 1,672,554 $ 1,575,937 $ 1,565,835 $ 1,923,466 $ 1,923,466 $ 1,796,070 $ 1,713,939 2012 2013 2014 2014 2015 0.00 0.00 0.06 0.06 0.06 2.00 2.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 0.80 0.80 0.80 0.80 0.80 1.00 1.00 1.00 1.00 1.00 0.00 0.06 0.00 0.00 0.00 3.00 2.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 0.00 0.00 11.80 10.86 9.86 9.86 9.86 Q 2014 2014 2015 $ 63,550 $ 63,550 $ - 92,750 92,750 - - 26,000 7,000 7,000 35,000 50,000 50,000 65,000 $ 213,300 $ 213,300 $ 126,000 City of Iowa City Activity Summary Activity: Information Technology Equipment Replacement (310581) Fund: Information Technology (8300) Division: Information Technology (310500) Department: Finance Revenues: Use Of Money And Property Interest Revenues Charges For Fees And Services Misc Charges For Svc Miscellaneous Intra -City Charges Other Misc Revenue Other Financial Sources Sale Of Assets Total Revenues Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Capital Outlay Central Ups Installation File Servers Laptops /Mobile PC's Network Switches /Firewalls P.C. Hardware Peripherals Printers ScannersNideo Total Capital Outlay 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection 293,116 370,415 434,293 555,048 555,048 611,482 673,180 9,714 4,910 3,983 $ 302,830 $ 375,325 $ 438,276 5 555.048 $ 555,048 $ 611,482 $ 673,180 4,253 6,414 5,154 4,888 4,888 - - 38,351 20,771 36,347 22,586 22,586 8,355 8,522 434,914 146,675 126,109 356,821 356,821 252,520 $ 477,518 $ 173,860 $ 167,610 $ 384,295 $ 384,295 $ 260,875 $ 8,522 011 2014 2014 2015 $ 8,120 $ 8,120 $ - 128,000 128,000 10,000 76,245 76,245 - 44,960 44,960 154,714 53,751 53,751 72,486 2,000 2,000 7,420 23,745 23,745 7,900 20,000 20,000 $ 356,821 $ 356,821 $ 252,520 City of Iowa City Activity Summary Activity: Police Computer Equipment Replacement (310585) Fund: Information Technology (8300) Division: Information Technology (310500) Department: Finance Revenues: Use Of Money And Property Interest Revenues Charges For Fees And Services M isc Charges For Svc Miscellaneous Intra -City Charges Other Misc Revenue Other Financial Sources Sale Of Assets Total Revenues Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Capital Outlay Central Ups Installation File Servers Laptops /Mobile PC's P.C. Hardware Printers Pocket Jet Printers Scanner Storage Systems Total Capital Outlay 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection 101,547 73,834 55,796 117,048 117,048 117,329 77,590 $ 101,547 $ 73,834 $ 55,796 $ 117,048 $ 117,048 $ 117,329 $ 77,590 155 79 - 82 82 - - 8,305 773 4,595 - - 4,781 4,877 35,609 10,915 7,963 128,280 250,412 16,000 $ 44,069 $ 11,767 $ 12,558 $ 128,362 $ 250,494 $ 20,781 $ 4,877 fill 2014 2014 2015 $ 4,660 $ 4,660 $ - 48,000 48,000 16,000 - 114,932 - 54,000 54,000 - 8,120 8,120 - - 7,200 - 2,500 2,500 - 11,000 11,000 $ 128,280 $ 250,412 $ 16,000 [aAkiIIII IINA:,y /[a *V The Central Services internal service fund provides services to internal clients /staff and other local governments in the following areas: • Mailroom processing of outgoing City Mail, UPS, and Fed -Ex • Assists with the procurement of City copiers and maintenance contracts. • Assists with the City's Radio System maintenance contracts The cost of these services is recovered through service charges to the internal clients and to other local governments for the services that they consume. The Central Services fund has an estimated ending fiscal year 2014 fund balance of $753,131. This was a decrease of 1.2% from fiscal year 2013. The fiscal year 2015 estimated ending fund balance is $749,264 which is a reduction of less than one percent. «1a City of Iowa City Central Services (8400) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 639,672 $ 694,098 $ 731,745 $ 791,378 $ 762,250 $ 753,131 $ 749,264 Revenues: Use Of Money And Property Interest Revenues Intergovernmental Local 28E Agreements Charges For Fees And Services Library Charges Miscellaneous Intra -City Charges Printed Materials Other Financial Sources Sale Of Assets Total Revenues Expenditures: Central Services Total Expenditures Cash Balance, June 30 Restricted / Committed /Assigned Unassigned Balance % of Expenditures $ 1,552 $ 1,457 $ 2,668 $ 1,457 $ 1,457 $ 2,666 $ 2,680 15,825 11,550 10,200 11,550 11,550 12,000 12,000 55 11 - - - - - 222,502 225,641 223,328 225,641 225,641 223,126 225,000 196 223 358 223 223 277 270 30 107 $ 240,160 $ 238,989 $ 236,554 $ 238,871 $ 238,871 $ 238,071 $ 239,950 $ 185,734 $ 201,342 $ 206,049 $ 189,990 $ 247,990 $ 241,938 $ 231,383 $ 185,734 $ 201,342 $ 206,049 $ 189,990 $ 247,990 $ 241,938 $ 231,383 $ 694,098 $ 731,745 $ 762,250 $ 840,259 $ 753,131 $ 749,264 $ 757,831 $ 694,098 $ 731,745 $ 762,250 $ 840,259 $ 753,131 $ 749,264 $ 757,831 374% 363% 370% 442% 304 % 310% 328% iiB] City of Iowa City Activity Summary Activity: Purchasing (310300) Fund: Central Services (8400) Division: Purchasing (310300) Department: Finance Revenues: Use Of Money And Property Interest Revenues Intergovernmental Local 28E Agreements Charges For Fees And Services Library Charges Miscellaneous Intra -City Charges Printed Materials Other Financial Sources Sale Of Assets Total Revenues Expenditures: Personnel Services Supplies Capital Outlay Total Expenditures Personnel Services - FTE Purchasing Clerk Total Personnel Capital Outlay Copiers GIS software system Total Capital Outlay 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ 1,552 $ 1,457 $ 2,668 $ 1,457 $ 1,457 $ 2,668 $ 2,680 15,825 11,550 10,200 11,550 11,550 12,000 12,000 55 11 - - - - - 222,502 225,641 223,328 225,641 225,641 223,126 225,000 196 223 358 223 223 277 270 30 107 $ 240,160 $ 238,989 $ 236,554 $ 238,871 $ 238,871 $ 238,071 $ 239,950 $ 43,887 $ 38,808 $ 28,732 $ 25,458 $ 25,458 $ 26,658 $ 27,458 135,163 142,107 170,176 151,739 151,739 161,407 185,035 2,642 3,647 83 3,793 3,793 673 890 4,042 16,780 7,058 9,000 67,000 33,000 18,000 $ 185,734 $ 201,342 $ 206,049 $ 189,990 $ 247,990 $ 241,938 $ 231,383 2012 2013 2014 2014 2015 0.75 0.76 0.50 0.50 0.50 0.75 0.76 0.50 0.50 0.50 Will 2013 2014 2015 $ 9,000 $ 9,000 $ 33,000 58,000 $ 9,000 $ 67,000 $ 33,000 I:Ike1111111119:1Iki R111ZUki[WaN*IA:00 The City maintains insurance reserves for permanent employees' health care coverage. The health insurance plan is partially self- insured, with a stop -loss policy which provides coverage for claims in excess of $125,000 per employee. Operating funds and participating employees are charged premiums which are deposited into the Health Insurance Reserve Fund. The City reimburses a health insurance provider for actual medical costs incurred plus a claims processing/ administrative fee. The State of Iowa requires all public entities which maintain a self- funded health insurance plan file an annual certificate of compliance with the Iowa Insurance Commissioner, along with an independent actuarial opinion and financial statement which demonstrate that the plan continues to meet the requirements of Iowa Code 509A.14 -.15 as well as applicable provisions of the Iowa administrative code. The City also provides dental coverage for permanent employees and maintains insurance reserves for this purpose. The City's dental insurance plan is self- insured. Operating funds and participating employees are charged premiums which are deposited into the Health Insurance Reserve Fund. The City reimburses a dental insurance provider for actual costs incurred plus a claims processing/ administrative fee. Covered benefits are limited to $1,000 per eligible member. FY2015 Budget Highlights: Health insurance premiums and administrative costs are projected to remain flat in FY2015 due to a lower- than - average claims experience in recent years and increased employee contributions in fiscal years 2014 — 2016. An increase in employee contributions was negotiated as shown in the following table: Health Insurance Plan: FY2011 FY2012 FY2013 FY2014 FY2015 Single Deductible $ 200 $ 350 $ 350 $ 350 $ 500 Family Deductible 200 350 425 450 700 Single Out -of- Pocket Max 600/650 800 825 840 900 Family Out -of- Pocket Max 600/650 800 950 1,100 1,450 Single Contribution /Month 20 40 40 40 40 Family Contribution /Month 60 60 70 75 80 Note: The Unions bargained for different amounts in FY2011. The fiscal year 2015 ending fund balance is estimated at $10.45 million. This is virtually no change from the revised fiscal year 2014 ending fund balance or the actual fiscal year 2013 ending fund balance. 321 City of Iowa City Health Insurance Reserve (8500) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 6,077,972 $ 7,368,916 $ 8,777,073 $ 9,171,512 $ 10,465,682 $ 10,474,611 $ 10,449,220 Revenues: Use Of Money And Property Interest Revenues Royalties & Commissions Charges For Fees And Services Misc Charges For Services Miscellaneous Intra-City Charges Other Financial Sources Sale Of Assets Total Revenues Expenditures: Health Insurance Reserve Total Expenditures Cash Balance, June 30 Restricted / Committed /Assigned Unassigned Balance % of Expenditures $ 16,059 $ 16,949 $ 33,457 $ 16,949 $ 16,949 $ 18,000 $ 19,000 2,192 3,235 2,628 3,235 3,235 3,000 2,650 386,760 367,695 389,991 375,000 375,000 390,000 405,000 7,421,909 7,495,976 7,193,345 7,540,000 7,540,000 7,267,437 7,485,460 I,O /tl 414 JLJ $ 7,828,599 $ 7,884,269 $ 7,619,744 $ 7,935,184 $ 7,935,184 $ 7,678,437 $ 7,912,110 $ 6,537,655 $ 6,476,112 $ 5,931,135 $ 7,926,255 $ 7,926,255 $ 7,703,828 $ 7,934,941 $ 6,537,655 $ 6,476,112 $ 5,931,135 $ 7,926,255 $ 7,926,255 $ 7,703,828 $ 7,934,941 $ 7,368,916 $ 8,777,073 $ 10,465,682 $ 9,180,441 $ 10,474,611 $ 10,449,220 $ 10,426,389 $ 7,368,916 $ 8,777,073 $ 10,465,682 $ 9,180,441 $ 10,474,611 $ 10,449,220 $ 10,426,389 113% 136% 176% 116% 132% 136% 131% W% City of Iowa City Activitv Summan Activity: Health Insurance Reserves (310750) Fund: Health Insurance Reserve (8500) Division: Health Insurance Reserves (310750) Department: Finance 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Revenues: Use Of Money And Property Interest Revenues Royalties & Com miss Charges For Fees And Services Misc Charges For Svc Miscellaneous Intra -City Charges Reimbursement of Damages Other Financial Sources Sale Of Assets Total Revenues Expenditures: Services Supplies Capital Outlay Total Expenditures $ 16,059 $ 16,949 $ 33,457 $ 16,949 $ 16,949 $ 18,000 $ 19,000 2,192 3,235 2,628 3,235 3,235 3,000 2,650 386,760 367,695 389,991 375,000 375,000 390,000 405,000 7,421,909 7,495,976 7,193,345 7,540,000 7,540,000 7,267,437 7,485,460 Ara yiy "I $ 7,828,599 $ 7,884,269 $ 7,619,744 $ 7,935,184 $ 7,935,184 $ 7,678,437 $ 7,912,110 $ 6,519,898 $ 6,464,964 $ 5,925,254 $ 7,925,916 $ 7,925,916 $ 7,703,665 $ 7,934,775 1,179 326 157 339 339 163 166 16,578 10,822 5,724 $ 6,537,655 $ 6,476,112 $ 5,931,135 $ 7,926,255 $ 7,926,255 $ 7,703,828 $ 7,934,941 323 I11:1ki 1111001kiR111ZMki[111114N:MA:0a The City provides dental coverage for permanent employees and maintains insurance reserves for this purpose. The City's dental insurance plan is self- insured. Operating funds and participating employees are charged premiums which are deposited into the Dental Insurance Reserve Fund. The City reimburses a dental insurance provider for actual costs incurred plus a claims processing/ administrative fee. Covered benefits are limited to $1,000 per eligible member. The Dental Insurance Reserve's fund balance at the end of fiscal year 2014 is expected to be $106,404 or $15,119 lower than the fiscal year 2013 ending fund balance. This is a decrease of 12.44% percent. A decrease in fund balance is also expected for fiscal year 2015 to $91,575 which is a reduction of $14,829 or 13.94 %. In fiscal years 2011 through 2013, the reserve's fund balance had grown from $71,213 to 121,523 due to expenditure levels finishing below projections. 324 City of Iowa City Dental Insurance Reserve (8600) Fund Summary 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 5 71,213 5 79,246 5 91,404 $ 91,581 5 121,523 $ 106,404 $ 91,575 Revenues: Use Of Money And Property Interest Revenues Charges For Fees And Services Misc Charges For Svc Miscellaneous Intra -City Charges Total Revenues Expenditures: Dental Insurance Reserves Total Expenditures Cash Balance, June 30 Restricted / Committed /Assigned Unassigned Balance % of Expenditures $ 183 $ 181 $ 369 $ 181 $ 181 $ 200 $ 370 17,364 15,664 17,518 16,000 16,000 18,000 18,000 321,042 328,475 334,941 336,700 336,700 346,800 357,204 $ 338,589 $ 344,320 $ 352,828 $ 352,881 $ 352,881 $ 365,000 $ 375,574 $ 330,556 $ 332,162 $ 322,709 $ 368,000 $ 368,000 $ 379,829 $ 391,224 $ 330,556 $ 332,162 $ 322,709 $ 368,000 $ 368,000 $ 379,829 $ 391,224 $ 79,246 $ 91,404 $ 121,523 $ 76,462 $ 106,404 $ 91,575 $ 75,925 $ 79,246 $ 91,404 $ 121,523 $ 76,462 $ 106,404 $ 91,575 $ 75,925 24% 28% 38% 21% 29% 24% 19% W21 City of Iowa City Activity Summary Activity: Dental Insurance Reserves (310760) Fund: Dental Insurance Reserve (8600) Division: Dental Insurance Reserves (310760) Department: Finance Revenues: Use Of Money And Property Interest Revenues Charges For Fees And Services Misc Charges For Svc Miscellaneous Intra -City Charges Total Revenues Expenditures: Services Total Expenditures 2011 2012 2013 2014 2014 2015 2016 Actual Actual Actual Budget Revised Budget Projection $ 183 $ 181 $ 369 $ 181 $ 181 $ 200 $ 370 17,364 15,664 17,518 16,000 16,000 18,000 18,000 321,042 328,475 334,941 336,700 336,700 346,800 357,204 $ 338,589 $ 344,320 $ 352,828 $ 352,881 $ 352,881 $ 365,000 $ 375,574 $ 330,556 $ 332,162 $ 322,709 $ 368,000 $ 368,000 $ 379,629 $ 391,224 $ 330,556 $ 332,162 $ 322,709 $ 368,000 $ 368,000 $ 379,829 $ 391,224 WIN CAPITAL PROJECT FUNDS F Y 2 O 1 5 Fund Summary Summary by Division Summary by Funding Source Project Summary by Name Unfunded Projects Capital Project Funds Table of Contents FundSummary .............................................................................................. ............................... 332 Summaryby Division .................................................................................... ............................... 334 Summary by Funding Source ....................................................................... ............................... 339 Project Summary by Name ........................................................................... ............................... 345 T3004— Parking Facility Restoration Repair ......................................... ............................... 345 T3009 — Parking Facility and Enforcement Automation ......................... ............................... 345 T3012 — Iowa City Multi -Use Parking Facility ........................................ ............................... 345 T3017 — Capitol Street and Dubuque Street Fagade Improvements ..... ............................... 345 T3051 — Bus Acquisition ........................................................................ ............................... 345 T3055 — Transit Facility Relocation ........................................................ ............................... 346 T3058 — Court Street Facility Automation .............................................. ............................... 346 T3059 — Transit Bus Shelter Replacement and Expansion ................... ............................... 346 T3060 — Transit Bus Camera Replacement ........................................... ............................... 346 V3101 — Annual Sewer Main Projects ................................................... ............................... 346 V3134— Inverted Siphon Sewer Pipes .................................................. ............................... 347 V3135 —South Wastewater Plant Expansion ........................................ ............................... 347 V3141 — Sludge Biosolid Dewatering Equipment Replacement Project ............................... 347 V3142 — North Wastewater Plant Demolition ........................................ ............................... 347 W3202 — Muscatine (2700 — 3400) (Arthur to Scott) ............................. ............................... 347 W3204 - Annual Water Main Projects ............................................................ ............................... 348 W3212 - First Ave. (400 - 500 block) Water Main Replacement Project .............................. 348 W3213 - Ground Storage Reservoir VFD Replacement/ Upgrade ......... ............................... 348 W3214 - Reseal Water Treatment Plant Building .................................. ............................... 348 W3215 - Slothower Road - Melrose Water Main ................................... ............................... 348 W3216 - Spruce St (1300 - 1400 block) Water Main Replacement Project ......................... 349 W3217 - Wade St. Water Main Replacement (1000 - 1100 Block) ....... ............................... 349 W3218 - Washington St (100 - 200 block) & Linn (1/2 100 block) Water Main Repl. Project ............. 349 W3219 - SCADA File Server Replacement and Integration of Backup Server .................... 349 L3220 - Water Main Extension - Melrose to Landfill .............................. ............................... 349 W3279 - Water Mains Crossings Flood Repairs .................................... ............................... 350 W3295 - ERP - Utility Billing Software ................................................... ............................... 350 W3297 - Utility Asset Management Software ........................................ ............................... 350 L3321 - Reconstruct FY09 Landfill Cell Due to Fire .............................. ............................... 350 L3322 - Hebl Road Improvements ......................................................... ............................... 350 L3324 - Landfill Gas Collection System Flare Replacement ................. ............................... 351 L3325 - Landfill Household Hazardous Water Storage Unit Replacement ........................... 351 A3425 - FAA Runway 7 Grading /Obstr Mitigation # 3190047 -13- 2006 .. ............................... 351 A3427 - Runway 7 Parallel Taxiway Grading FAA #3 -19- 00440744 ..... ............................... 351 A3428 - Runway 7 -25 Parallel Taxiway Paving &Lighting #319004721 2012 ....................... 351 A3430 - Apron Reconstruction & Connecting Taxiway .......................... ............................... 352 A3437 - Hangar L 6 Units 911101OW300 ....................................................... ............................... 352 A3442 - Runway 12 -30 Obstruction Mitigation & Part77 Removals ...... ............................... 352 A3443 - Airport Equipment Shelter ........................................................ ............................... 352 A3448 - Airport Perimeter Rd ................................................................. ............................... 352 A3450 - FY12 Airport Electrical Rehab & Security Improve 911201OW100 ............................ 353 A3452 - Install Taxiway & Utility Lines 911301OW300 ............................ ............................... 353 A3453 - Rehabilitate Terminal Building D &Roof 911301OW300 ........... ............................... 353 A3454 - Airport Master Plan ................................................................... ............................... 353 A3458 - Ruppert Property Land Acquisition ........................................... ............................... 353 M3624 - Riverside Dr & Arts Campus Storm Sewer Modification ......... ............................... 353 M3626 - First Avenue Storm Sewer Improvements ............................... ............................... 354 WI&I S3802 - Moss Ridge Road ..................................................................... ............................... 354 S3803 - Lower Muscatine - Kirkwood to First Avenue ....... ............................... ............................354 363 S3806 - Harrison Street Reconstruction ................................................ ............................... 355 S3809 - Iowa City Gateway Project (Dubuque Street) .......................... ............................... 355 S3811 - Sycamore St- Highway 6 to City Limits ..................................... ............................... 355 S3814 - Traffic Signal Projects .............................................................. ............................... 355 S3816 -Traffic Calming ......................................................................... ............................... 356 S3821 - Overwidth Paving / Sidewalks .................................................... ............................... 356 S3822 - Curb Ramps- ADA ..................................................................... ............................... 356 S3823 - Brick Street Repairs ................................................................. ............................... 356 S3824 - Pavement Rehabilitation .......................................................... ............................... 357 S3826 - Underground Electrical Facilities .............................................. ............................... 357 S3828 - Sidewalk Infill ............................................................................ ............................... 357 S3830 - Alley Assessment ..................................................................... ............................... 357 S3834 - Burlington /Madison Intersection and Median ........................... ............................... 358 S3840 - Burlington /Clinton Intersection Improvements ......................... ............................... 358 S3843 - RR Crossings -City Wide ........................................................... ............................... 358 S3849 - Brick Street Reconstruction ...................................................... ............................... 358 S3854 - American Legion Road Scott Blvd to Taft Ave ......................... ............................... 358 S3868- Mormon Trek Blvd - Right Turn at Benton & 3 Lane Conversion ........................... 359 S3871 - 1st Ave /IAIS RR Crossing Improvements ................................ ............................... 359 S3910 - Bridge Maintenance / Repair ...................................................... ............................... 359 S3919 - Rochester Avenue Bridge ........................................................ ............................... 359 S3921 - Interstate 80 Aesthetic Improvements ...................................... ............................... 360 S3930 - Dubuque St/I -80 Pedestrian Bridge ......................................... ............................... 360 S3931 - Sycamore Street - City Limits to South Gilbert Street .............. ............................... 360 S3932 - LED Streetlight Replacement ................................................... ............................... 360 P3956 - Public Works Facility Site Work ................................................ ............................... 360 P3957 - Vehicle Wash System at Public Works Facility -S. Gilbert Street ............................ 361 P3958 - Public Works Fuel Facility ........................................................ ............................... 361 P3961 - West Side Levee Project .......................................................... ............................... 361 P3964 - Rocky Shore Lift Station /Flood Gates Project .......................... ............................... 361 P3970 -Warm Storage Building, Napoleon Park Public Works ............ ............................... 362 P3971 - CBD Streetscape Project ......................................................... ............................... 362 K3972 - Refuse Building ........................................................................ ............................... 362 P3973 -Traffic Engineering Building ..................................................... ............................... 362 P3974 - Riverside Drive Pedestrian Tunnel ........................................... ............................... 362 S3975 - William St Reconstruction ........................................................ ............................... 363 P3976 - Idyllwild Storm Water Drainage Diversion Project .................... ............................... 363 P3977 - Riverside Drive Streetscape Improvements ............................. ............................... 363 R4130 - Parks Annual Improvements/ Maint .......................................... ............................... 363 R4136 - Hickory Hill Park Safe/ Restroom .............................................. ............................... 364 R4137 - Frauenholtz- Miller Park Development ...................................... ............................... 364 R4145 - Cemetery Resurfacing ............................................................. ............................... 364 R4152 - Terry Trueblood Recreation Area ............................................. ............................... 364 R4153 - Soccer Park Improvements ...................................................... ............................... 364 R4160 - Iowa River Corridor Trail- Peninsula Park to Waterworks Prairie ............................ 365 R4177 - Lower City Park Emergency Access Road .............................. ............................... 365 R4178 - Normandy Drive Restoration Project ....................................... ............................... 365 R4180 - Fairmeadows Park Restroom and Splash Pad ........................ ............................... 365 R4181 - Neighborhood Park Improvements .......................................... ............................... 366 R4185 - Creation of a park at site of North Wastewater Treatment Plant ............................ 366 R4186 - Mercer Park Playground ......................................................... ............................... 366 R4204 - Iowa River Trail, Benton Street to Sturgis Park ....................... ............................... 366 R4206 - Intra -City Bike Trails ................................................................. ............................... 366 R4219 - Scott Park Development & Trail (incl Court Hill Trail Ph. 3) ... ............................... 367 09111 R4222 - Highway 1 Sidewalk/Trail- Riverside Drive to Sunset ............... ............................... 367 R4224 - Hickory Hill Trail Redesign and Development .......................... ............................... 367 R4316 - Recreation Center Improvements ............................................ ............................... 367 R4321 - City Park Master Plan & Pool Upgrade .................................... ............................... 367 R4322 - Willow Creek /Kiwanis Park Master Plan and Splash Pad ....... ............................... 368 R4328 - Library Public Space Remodeling ............................................ ............................... 368 R4329 - Recreation Center Phase 2 Improvements .............................. ............................... 368 R4330 - Annual Recreation Center Improvement Fund ........................ ............................... 368 R4331 - Elementary School Recreation Facility Partnership ................. ............................... 368 Y4404 - Radio System Upgrade and Migration ..................................... ............................... 369 Y4405 - Police Records & CA Dispatch ................................................. ............................... 369 Y4406- Fire Apparatus .......................................................................... ............................... 369 Y4411 - Fire SCBA/Air System Replacement ........................................ ............................... 370 Y4422 - Animal Shelter Repl PW 3039 .................................................. ............................... 370 Y4423 - PD 09 JAG Firearms Range & Tactical Equipment ................. ............................... 370 Y4427 - Fire Station #1 Kitchen Remodel &Admin Office Upgrade ...... ............................... 370 Y4428 - Police Crime Lab ...................................................................... ............................... 370 Y4429 - Police Station Master Remodeling ........................................... ............................... 370 Y4430 — Police Break room /Restroom Remodel ................................... ............................... 371 Y4432 — Fire Station #3 Kitchen Remodel ............................................. ............................... 371 Y4433 — PD FY12 JAG Range Equipment Part II ................................. ............................... 371 E4512 - 420th Street Industrial Park ...................................................... ............................... 371 E4513 - Riverfront Crossings Redevelopment ...................................... ............................... 371 E4514 - Towncrest Redevelopment ....................................................... ............................... 372 E4609 — Burlington St Dam ................................................................... ............................... 372 G4704 - City Hall -Other Projects ........................................................... ............................... 372 G4712 — ERP Software - Finances and HR /Payroll ................................ ............................... 372 G4714 — Remodel City Hall Lobby and Revenue Areas ........................ ............................... 373 G4718 — City -wide Video Camera Upgrade .... ............................... ............................373 G4719 — Projectdox Quickstart ............................................... ............................... 373 G4720 — Permitting Software Upgrade ...................................... ............................... 373 14721 - Fiber Optic Cable Infill Program ......... ............................... ............................374 14722 - Wastewater South Fiber Repair /Redundant Path Project ....... ............................... 374 4918 - Central Park LLC ...................................................................... ............................... 374 Unfunded Projects FY2019 and Beyond ....................................................... ............................... 375 331 CAPITAL IMPROVEMENT PROJECTS FUND The Capital Improvement Projects fund accounts for the collection and disbursement of funds related to capital improvements or significant capital equipment. Capital projects involve construction, purchase, or renovation of city facilities or property. They are generally non - recurring major improvements to the City's physical plant which necessitate long -term financing and are permanent in nature. The funding sources for these projects are generally not from operating funds but are instead from bond proceeds, grants, donations, or other one -time sources of income. The City annually updates and issues a five -year capital improvement program (CIP). This program is the planning guide for the City's issuance of general obligation bonded debt and for the construction and replacement of the City's buildings and infrastructure. The City's total five -year for the 2014 -2018 capital improvement program is $223,787,986. The current portion of the CIP is then adopted as part of the annual operating budget. Changes to the 2014 capital improvement program are amended into the fiscal year 2014 operating budget, and the 2015 projected capital improvement program is certified as part of the 2015 operating budget. The 2014 capital projects fund budget also includes totals for the carry forward of prior year projects that must be re- appropriated with the State. These amounts being carried forward are not included in the current five - year CIP. The revised capital improvement program expenditures for fiscal year 2014 are $85,455,521 while the appropriated budget including project carry forwards is $92,256,292. The capital improvement fund expenditures for fiscal year 2015 are $50,528,591. Fund balance in the Capital Improvement Projects fund primarily represents unspent bond proceeds. This fluctuates based on the timing of the issuance of the bonds and the timing of the project expenditures. The estimated ending fund balance for fiscal year 2015 is $19,282,188. 06% City of Iowa City Capital Improvement Projects Fund Summary Transfers In: 2011 2012 2013 2014 2014 2015 2016 Transfers -In from Governmental Actual Actual Actual Budget Revised Budget Projection Cash Balance, July 1 $ 11,517,577 $ 18,274,393 $ 25,102,181 $ 3,604,468 $ 19,784,844 $ 35,616,946 $ 19,282,188 Revenues: 11,094,559 6,082,529 10,670,820 6,240,000 8,608,731 7,808,400 5,339,000 Other City Taxes 239,407 270,249 288,045 - - - - Use Of Money And Property - - - 7,000,000 7,000,000 - - Interest Revenues 1,006 22,991 3,038 - - - - Rents 14,218 15,694 28,467 - - - - Intergovemmental $ 48,435,114 $ 37,668,016 $ 75,554,646 $ 63,837,555 $ 117,506,165 $ 34,193,833 $ 33,674,099 Fed lntergovnt Rev 856,255 1,800,893 19,344,636 13,696,082 21,655,815 9,104,588 7,041,738 Disaster Assistance - - 138,584 336,615 336,615 - - Other State Grants 6,095,333 6,660,118 12,715,802 7,000,310 19,497,284 6,700,000 4,300,000 State 28E Agreements - - - - 5,007,432 - - Local 28EAgreements 135,391 25,321 101,086 - 405,654 - - Charges of Fees & Services 4,844,886 839,266 1,857,913 2,456,152 4,676,995 - 60,000 Development Fees - - 56,942 - - - - Miscellaneous Contrib & Donations - 11,500 422,198 590,000 590,000 - 2,350,000 Printed Materials 1,995 4,440 5,310 - - - - Other Misc Revenue 574,180 495,508 39,448 - - 1,000,000 1,181,000 Other Financial Sources 1,557,794 530,697 2,202,669 600,000 1,996,144 1,814,400 1,469,000 Sale Of Assets - - 7,500 - 500,000 - - Insurance Recoveries 192,488 54,640 7,520 - - - - Debt Sales 16,345,700 9,855,454 2,614,089 16,181,000 23,311,613 8,393,180 11,959,696 Sub -Total Revenues 24,455,973 19,216,808 35,772,665 37,804,007 66,296,981 25,197,768 26,832,434 Transfers In: Capital Project Fund 8,884,623 Transfers -In from Governmental 3,999,960 6,645,703 9,142,201 3,976,777 26,682,682 1,187,665 1,502,665 Funds - - - Misc Transfers Out 214,660 6,195 98,359 500,000 Transfers -In from Enterprise Funds 11,094,559 6,082,529 10,670,820 6,240,000 8,608,731 7,808,400 5,339,000 Transfers -In from G.O. Bonds 8,884,622 5,722,976 19,638,960 8,816,771 8,917,771 - - Transfers -In from Revenue Bonds - - - 7,000,000 7,000,000 - - Misc Transfers -In 330,000 Sub -Total Transfers In 23,979,141 18,451,208 39,781,981 26,033,548 51,209,184 8,996,065 6,841,665 Total Revenues & Transfers In $ 48,435,114 $ 37,668,016 $ 75,554,646 $ 63,837,555 $ 117,506,165 $ 34,193,833 $ 33,674,099 Expenditures: Governmental: General Government 210,232 406,363 840,951 635,819 1,969,556 264,040 150,000 Culture & Recreation 1,729,596 2,504,596 5,769,746 2,563,050 5,007,432 3,999,511 430,000 Planning& Community Development 120,125 1,537,540 3,139,390 1,066,370 2,222,058 400,000 6,530,000 Public Safety 4,844,886 839,266 1,857,913 2,456,152 4,676,995 - 60,000 Public Works 9,731,281 8,962,639 10,057,402 12,142,820 34,395,697 34,385,240 27,714,165 Enterprise: Parking Operations 547,814 1,695,730 684,502 900,000 1,529,221 500,000 670,000 Public Transportation 2,236,427 28,227 854,571 270,000 802,949 54,000 200,000 Wastewater Treatm ent 3,814,453 3,176,289 31,529,955 26,557,790 28,057,707 7,900,000 500,000 Water Operations 1,557,794 530,697 2,202,669 600,000 1,996,144 1,814,400 1,469,000 Landfill 6,733,981 3,495,411 705,470 500,000 2,870,240 650,000 - Storm Water 527,898 428,512 372,789 - 1,101,239 - 1,000,000 Airport 524,528 1,423,411 2,801,550 691,100 7,627,054 561,400 1,654,900 Sub -Total Expenditures 32,579,015 25,028,681 60,816,908 48,383,101 92,256,292 50,526,591 40,378,065 Transfers Out: Capital Project Fund 8,884,623 5,805,352 19,956,583 9,497,771 8,917,771 - - Debt Service Funding - - 133 - - - - Misc Transfers Out 214,660 6,195 98,359 500,000 Sub -Total Transfers Out 9,099,283 5,811,547 20,055,075 9,497,771 9,417,771 Total Expenditures & Transfers Out $ 41,678,298 $ 30,840,228 $ 80,871,983 $ 57,880,872 $ 101,674,063 $ 50,528,591 $ 40,378,065 Cash Balance, June 30 $ 18,274,393 $ 25,102,181 $ 19,784,844 $ 9,561,151 $ 35,616,946 $ 19,282,188 $ 12,578,222 333 City of Iowa City Capital Improvement Program Summary by Division Capital Improvement Program by Division FY2O14 -2018 $223,787,986 Streets, $94,886,166 Storm Water, $2,101,239_/ Recreation, $3,536,063 Refuse Operations, $700,000 334 "//.Wastewater Treatment, $28,577,347 $2,800,847 Fire, $1,484,425 _Housing, $415,000 Landfill, $3,519,814 Library, $200,000 Park Maintenance, $4,619,367 Parking System, $3,402,500 Police, $3,865,363 c Transportation, $21,065,003 2014 2015 2016 2017 2018 Revised Budget Projection Projection Projection Total Airport $ 7,604,506 $ 561,400 $ 1,654,900 $ 337,500 $ 267,700 $ 10,426,006 Finance Administration 1,689,528 264,040 150,000 150,000 547,279 2,800,847 Fire 614,425 - 60,000 810,000 - 1,484,425 Housing 115,000 - - 300,000 - 415,000 Landfill 2,869,814 650,000 - - - 3,519,814 Library 200,000 - - - - 200,000 Planning B Community Development 4,634,007 2,758,000 6,830,000 700,000 700,000 15,622,007 Park Maintenance 1,744,856 841,511 80,000 1,650,000 303,000 4,619,367 Parking System 1,282,500 500,000 670,000 650,000 300,000 3,402,500 Police 3,865,363 - - - - 3,865,363 Public Transportation 811,003 54,000 200,000 20,000,000 - 21,065,003 Public Works Administration 13,182,159 1,800,000 1,000,000 3,134,000 1,000,000 20,116,159 Refuse Operations - - - 700,000 - 700,000 Recreation 2,011,063 800,000 50,000 300,000 375,000 3,536,063 Storm Water 1,101,239 - 1,000,000 - - 2,101,239 Streets 22,691,431 32,585,240 26,714,165 2,427,665 10,467,665 94,886,166 Wastewater Treatment 19,177,347 7,900,000 500,000 500,000 500,000 28,577,347 Water 1,861,280 1,814,400 1,469,000 706,000 600,000 6,450,680 Total Projects $ 85.455.521 $ 50.528.591 $ 40.378.065 $ 32.365.165 $ 15.060.644 $ 223.787.986 Capital Improvement Program by Division FY2O14 -2018 $223,787,986 Streets, $94,886,166 Storm Water, $2,101,239_/ Recreation, $3,536,063 Refuse Operations, $700,000 334 "//.Wastewater Treatment, $28,577,347 $2,800,847 Fire, $1,484,425 _Housing, $415,000 Landfill, $3,519,814 Library, $200,000 Park Maintenance, $4,619,367 Parking System, $3,402,500 Police, $3,865,363 c Transportation, $21,065,003 City of Iowa City Capital Improvement Program Project Summary by Division 01917 2014 2015 2016 2017 2018 Revised Budget Projection Projection Projection Total Air A3425 - FAA Runway 7 Gading/Obstr Mitigation $ 101,730 $ 101,730 A3427 - Runway 7 Parallel Taxiway Grading 353,318 353,318 A3428 - Runway 7 -25 Parallel Taxiway Paving 8 Lighting 1,551,950 1,551,950 A3430 - Apron Reconstruction 8 Connecting Taxiway 1,654,900 1,654,900 A3437 - Hangar L 6 Units 911101OW300 185,384 185,384 A3442 - Runway 12 -30 Obstruction Mitigation 8 Part77 Removals 561,400 561,400 A3443- Airport Equipment Shelter 337,500 337,500 A3448- Airport Perimeter Rd 267,700 267,700 A3450 - FY12 Airport Electrical Rehab 8 Security Improve 110,689 110,689 A3452 - Install Taxiway 8 Utility Lines 39,435 39,435 A3453 - Rehabilitate Terminal Building D 8 Roof 102,000 102,000 A3454 - Airport Master Plan 160,000 160,000 A3458 - Ruppert Property Land Acquisition 5,000,000 5,000,000 Total $ 7,604,506 $ 561,400 $ 1,654,900 $ 337,500 $ 267,700 $ 10,426,006 Finance Administration G4704- City Hall-Other Projects $ 686,452 $ 164,040 $ 50,000 $ 50,000 $ 50,000 $ 1,000,492 G4712 - ERP Software- Finances and HR/Payroll 200,097 200,097 G4714- Remodel City Hall Lobby and Revenue Areas 326,400 326,400 G4718- City-wide Video Camera Upgrade 238,924 238,924 14721 - Fiber Optic Cable Inf11 Program 100,000 100,000 100,000 100,000 400,000 14722 - Wastewater South Fiber Repair /Redundant Path Project 237,655 397,279 634,934 Total $ 1,689,528 $ 264,040 $ 150,000 $ 150,000 $ 547,279 $ 2,800,847 Fire 747406 -Fire Apparatus $ 60,000 $ 810,000 $ 870,000 Y4411 - Fire SCBA/Air System Replacement 550,000 550,000 Y4432 - Fire Station #3 Ktchen Remodel 35,000 35,000 Y4427 - Fire Station #1 Ktchen Remodel BAdmin Office Upgrade 29,425 29,425 Total $ 614,425 $ - $ 60,000 $ 810,000 $ - $ 1,484,425 Housing Administration G4719- Projectdox Ouickstart $ 115,000 $ 115,000 G4720- Permitting Software Upgrade 300,000 300,000 Total $ 115,000 $ - $ - $ 300,000 $ - $ 415,000 Landfill L3321 - Reconstruct FY09 Landfill Cell Due to Fire $ 1,395,240 $ 1,395,240 L3322 - Hebl Road Improvements 764,574 50,000 814,574 L3324- Landfill Gas Collection System Flare Replacement 300,000 300,000 L3325 - Landfill Household Hazardous Water Storage Unit Replacement 300,000 300,000 W3220 - Water Main Extension - Melrose to Landfill 710,000 710,000 Total $ 2,869,814 $ 650,000 $ - $ - $ - $ 3,519,814 Labs v R4328 - Library Public Space Remodeling $ 200,000 $ 200,000 Total $ 200,000 $ - $ - $ - $ - $ 200,000 Planning and Community Development R4160 - Iowa River Corridor Tail-Peninsula Park to Waterworks Paine $ 200,000 $ 200,000 R4206 -Intra -City Bike Tails 100,000 50,000 50,000 50,000 50,000 300,000 R4219- Scott Park Development 8 Tail (incl Court Hill Tail Ph. 3) - R4222 - Highway 1 Sidewalkrrmil- Riverside Drive to Sunset 697,599 697,599 R4224- Hickory Hill Tail Redesign and Development 250,000 250,000 250,000 750,000 R4204 -Iowa River Tail, Benton Street to Sturgis Park 150,000 2,108,000 2,258,000 4918 - Central Park LLC 1,761,943 1,761,943 E4513 - Riverfront Crossings Redevelopment 556,213 200,000 200,000 200,000 200,000 1,356,213 E4514- Towncrest Redevelopment 1,107,704 200,000 200,000 200,000 200,000 1,907,704 E4609- Burlington St Dam 260,548 6,130,000 6,390,548 Total $ 4,634,007 $ 2,758,000 $ 6,830,000 $ 700,000 $ 700,000 $ 15,622,007 Park Maintenance R4130- Parks Annual lmprovements/Maint. $ 367,759 $ 80,000 $ 80,000 $ 80,000 $ 80,000 $ 687,759 R4136 - Hickory Hill Park Safe/Restroom 272,027 272,027 01917 City of Iowa City Capital Improvement Program Project Summary by Division iBii 2014 2015 2016 2017 2018 Revised Budget Projection Projection Projection Total R4137- Fauenholtz - Miller Park Development 223 ,000 223,000 R4177 - Lower City Park Emergency Access Road 261,511 261,511 R4178 - Normandy Drive Restoration Project 630,070 630,070 R4180 - Fairmeadows Park Restroom and Splash Pad 425,000 425,000 R4181 - Neighborhood Park Improvements 100,000 100,000 R4322 - Willow Creek/Kiwanis Park Master Plan and Splash Pad 50,000 350,000 400,000 R4185 - Creation of a park at site of N. Wastewater Treatment Plant 1,470,000 1,470,000 R4186 - Mercer Park Playground 150,000 150,000 Total $ 1,744,856 $ 841,511 $ 80,000 $ 1,650,000 $ 303,000 $ 4,619,367 Parking System T3004- Parking Facility Restoration Repair $ 300,000 $ 500,000 $ 400,000 $ 400,000 $ 300,000 $ 1,900,000 T3009- Parking Facility and Enforcement Automation 982 ,500 270,000 1,252,500 T3012- Iowa City Multi -Use Parking Facility 250,000 250,000 Total $ 1,282,500 $ 500,000 $ 670,000 $ 650,000 $ 300,000 $ 3,402,500 Police 74Z4- Radio System Upgrade and Migration $ 658,433 $ 658,433 Y4405 - Police Records & CA Dispatch 186,566 186,566 Y4422 - Animal Shelter Rapt PW 3039 2,840,851 2,840,851 Y4423 - PD 09 JAG Firearms Range &Tactical Equipment 61,633 61,633 Y4428 - Police Crime Lab 15,353 15,353 Y4429 - Police Station Master Remodeling 42,740 42,740 Y4430 - Police Break room / Restroom Remodel 27,542 27,542 Y4433 PD FY 12 JAG Range Equipment Part II 32,245 32,245 Total $ 3,865,363 $ - $ - $ - $ - $ 3,865,363 Public Transportatim T3051 -Bus Acquisition $ 437,003 $ 437,003 T3055- Transit Facility Relocation 20,000,000 20,000,000 T3058 - Court Street Facility Automation 270,000 270,000 T3059- Transit Bus Shelter Replacement and Expansion 50 ,000 50,000 100,000 T3060- Transit Bus Camera Replacement 54 ,000 54,000 108,000 T3017- Capitol Street and Dubuque Street Fa4ade Improvements 150,000 150,000 Total $ 811,003 $ 54,000 $ 200,000 $ 20,000,000 $ - $ 21,065,003 Public Works Administration P3956 - Public Works Facility Site Work $ 155,257 $ 155,257 P3957 - Vehicle Wash System at Public Works Facility -S. Gilbert 16,056 800,000 816,056 P3958 - Public Works Fuel Facility 254,550 254,550 P3961 - West Side Levee Project 5,274,960 5,274,960 P3964- Rocky Shore Lift Station /Flood Gates Project 5,871,000 5,871,000 P3970 - Warm Storage Buikling, Napoleon Park Public Works 25,336 25,336 P3971 - CBD Streetscape Project 1,350,000 1,000,000 1,000,000 1,000,000 1,000,000 5,350,000 P3973- Traffic Engineering Buikling 700,000 700,000 P3974- Riverside Drive Pedestrian Tunnel 35,000 1,434,000 1,469,000 P3977 - Riverside Drive Streetscape Improvements 200,000 200,000 Total $ 13,182,159 $ 1,800,000 $ 1,000,000 $ 3,134,000 $ 1,000,000 $ 20,116,159 Refuse Operations K3972- Refuse Building $ 700,000 $ 700,000 Total $ - $ - $ - $ 700,000 $ - $ 700,000 Recreation R4152- Terry Trueblood Recreation Area $ 1,341,631 $ 1,341,631 R4153 - Soccer Park Improvements 250,000 250,000 R4316 - Recreation Center Improvements 19,432 19,432 R4321 - City Park Master Plan & Pod Upgrade 650,000 650,000 R4329- Recreation Center Phase 2Improvements 325,000 325,000 R4331 - Elementary School Recreation Facility Partnership 750,000 750,000 R4330- Annual Recreation Center Improvement Fund 50 ,000 50,000 50,000 50,000 200,000 Total $ 2,011,063 $ 800,000 $ 50,000 $ 300,000 $ 375,000 $ 3,536,063 Storm Water M3624- Riverside Dr &Arts Campus Storm Sewer Modification $ 1,000,000 $ 1,000,000 M3626- First Avenue Storm Sewer Improvements 1,080,239 1,080,239 iBii City of Iowa City Capital Improvement Program Project Summary by Division 2014 2015 2016 2017 2018 Revised Budget Projection Projection Projection Total P3976 - Idylhvikl Storm Water Drainage Diversion Project 21,000 21,000 Total Street Operations 53802 - Moss Ridge Road 53803 - Lower Muscatine - Kirkwood to First Avenue 53806 - Harrison Street Reconstruction 53809- Iowa City Gateway Project (Dubuque Street) 53811 - Sycamore St- Highway 6 to City Limits 53814 -Traffic Signal Projects 53816 - Traffic Calming 53821 - Overwidth Paving /Sidewalks 53822 - Curb Ramps -ADA 53823 - Brick Street Repairs 53824- Pavement Rehabilitation 53826 - Underground Electrical Facilities 53828 - Sidewalk Infill 53830 - Alley Assessment 53834- Burlington /Madison Intersection and Median 53840- Burlington /ainton Intersection Improvements 53843 - RR Crossings -City Wide 53849- Brick Street Reconstruction 53854 - American Legion Road Scott Blvd to Taft Ave 53868 - Mormon Trek Blvd - Right Turn at Benton 8 3 Lane Conv 53871 - 1st Ave/IAIS RR Crossing Improvements 53910 - Bridge Maintenance/Repair 53919 - Rochester Avenue Bridge 53921 - Interstate 80 Aesthetic Improvements 53930 - Dubuque St/1 -80 Pedestrian Bridge 53975- William St Reconstruction 53931 - Sycamore Street - City Limits to South Gilbert Street 53932 - LED Streetlight Replacement Total $ 1,101,239 $ - $ 1,000,000 $ - $ - $ 2,101,239 $ 4,559,606 $ 4,559,606 6,453,696 V3101 - Annual Sewer Main Projects $ 973,502 6,453,696 $ 500,000 $ 500,000 $ 500,000 $ 2,973,502 V3135 - South Wastewater Plant Expansion 500,000 1,478,387 23,905,362 22,870,500 48,254,249 206,871 1,400,000 206,871 618,323 120,000 120,000 120,000 120,000 1,098,323 74,423 25,000 25,000 25,000 25,000 174,423 55,000 25,000 25,000 25,000 25,000 155,000 9,300 50,000 50,000 109,300 20,000 20,000 20,000 20,000 20,000 100,000 968, 821 642,665 642,665 642,665 642,665 3,539,481 273,330 175,000 175,000 175,000 175,000 973,330 183,215 100,000 137,316 100,000 383,215 181,000 137,316 181,000 326,896 362,000 329,200 1,100,000 326,896 W3297- Utility Asset Management Software 1,429,200 56,197 1,138,332 1,138,332 45,000 20,000 20,000 20,000 20,000 125,000 74,700 554,000 W3213- Ground Storage Reservoir VFD Replacement /Upgrade 800,000 874,700 98,500 106,000 350,000 6,300,000 6,650,000 500,000 27,500 500,000 3,291,865 2,519,222 1,935,000 7,746,087 84,253 50,000 50,000 50,000 50,000 284,253 687,581 189,000 189,000 W3217- Wade St. Water Main Replacement (1000- 1100 Block) 687,581 30,000 100,000 100,000 230,000 W3218- Washington St (100 -200 block) 8 Linn (1/2 100 block) Water Main 2,044,659 821,000 2,044,659 566,860 W3219- SCADA File Server Replacement 64,400 566,860 2,500,000 64,400 Total 3,040,000 5,540,000 $ 1,814,400 50,000 50,000 50,000 50,000 200,000 $ 22,691,431 $ 32,585,240 $ 26,714,165 $ 2,427,665 $ 10,467,665 $ 94,886,166 Wastewater Treatment V3101 - Annual Sewer Main Projects $ 973,502 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 2,973,502 V3135 - South Wastewater Plant Expansion 18,203,845 18,203,845 V3141 - Sludge Biosolid Dewatering Equipment Replacement 1,400,000 1,400,000 V3142- North Wastewater Plant Demolition 6,000,000 6,000,000 Total $ 19,177,347 $ 7,900,000 $ 500,000 $ 500,000 $ 500,000 $ 28,577,347 Water-Operations W3202 - Muscatine (2700-3400) (Arthur to Scott) $ 172,371 $ 172,371 W3204- Annual Water Main Projects 600, 000 600,000 600,000 600,000 600,000 3,000,000 W3279- Water Mains Crossings Flood Repairs 137,316 137,316 W3295- ERP- Utility Billing Software 326,896 326,896 W3297- Utility Asset Management Software 56,197 56,197 W3212- First Ave. (400 - 500 block) Water Main Replacement 554,000 554,000 W3213- Ground Storage Reservoir VFD Replacement /Upgrade 91,000 98,500 106,000 295,500 W3214- Reseal Water Treatment Plant Building 27,500 27,500 W3215 - Slothower Road - Melrose Water Main 568,500 568,500 W3216- Spruce St (1300- 1400 block) Water Main Replacement 189,000 189,000 W3217- Wade St. Water Main Replacement (1000- 1100 Block) 238,000 238,000 W3218- Washington St (100 -200 block) 8 Linn (1/2 100 block) Water Main Replacemei 821,000 821,000 W3219- SCADA File Server Replacement 64,400 64,400 Total $ 1,861,280 $ 1,814,400 $ 1,469,000 $ 706,000 $ 600,000 $ 6,450,680 Expense Total $ 85 455,521 $ 50,528,591 $ 40.378.065 $ 32.365.165 $ 15.060.644 $ 223.787.986 3BV1 City of Iowa City Capital Improvement Program Project Summary by Division 2014 2015 2016 2017 2018 Revised Budget Projection Projection Projection Total Capital Improvement Program Expenditures by Year $85,455,521 $90,000,000 $80,000,000 $70,000,000 $60,000,000 $50,528,591 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $32,365,165 $15,060,644 $10,000,000 S 2014 2015 2016 2017 2018 Revised Budget Projection Projection Projection 0917 Utility Franchise Tax Federal Grants FEMA Reimbursements University of Iowa State Disaster Assistance Other State Grants IJOBS Other Local Governments Contrib 8 Donations Reimb of Expenses Sale of Land Sale of Buildings General Fund CIP Funding Road Use Tax Local Option Taxes Transfers from TIF Districts Water Operations Wastewater Operations Parking Operations Mass Transit Operations Airport Operations Refuse Operations Landfill Operations Storm water Equipment Operations Cable Television Operations General Obligation Bonds Sales Tax Go Bonds Misc Transfers In Revenue Total Capital Improvement Program by Funding Source FY2O14 -2018 $ 207,127,374 Cable Television Operations, $180,000 Equipment Operations, $790,000 Storm water, $559,000 Landfill Operations, $2,148,830_ \_ Refuse Operations, $700,000 Airport Operations, $36,793 Mass Transit Operations, $628,000 Parking Operations, $3,477,221 Wastewater Operati $11,501,294 City of Iowa City Capital Improvement Program Summary by Funding Source 2014 2015 2016 2017 2018 Revised Budget Projection Projection Projection Total $ 292,665 $ 292,665 $ 292,665 $ 292,665 $ 292,665 $ 1,463,325 14,236,679 9,104,588 7,041,738 16,303,750 240,930 46,927,684 1,599,240 - - - - 1,599,240 - - 500,000 60,000 - 560,000 178,875 - - - - 178,875 22,378,220 700,000 3,800,000 - - 26,878,220 850,000 - - - - 850,000 405,654 - - - - 405,654 477,492 - 2,350,000 50,000 65,000 2,942,492 505,100 - - - - 505,100 500,000 500,000 300,000 - - - - 300,000 201,000 230,000 230,000 230,000 230,000 1,121,000 597,927 665,000 615,000 1,365,000 615,000 3,857,927 25,156,614 25,156,614 236,777 - 365,000 - - 601,777 1,398,872 1,914,400 1,469,000 706,000 600,000 6,088,272 3,704,015 3,900,000 2,500,000 500,000 897,279 11,501,294 1,357,221 500,000 670,000 650,000 300,000 3,477,221 374,000 54,000 200,000 - - 628,000 36,793 - - - - 36,793 - - - 700,000 - 700,000 1,498,830 650,000 - - - 2,148,830 59,000 - 500,000 - - 559,000 - 790,000 - - - 790,000 180,000 - - - - 180,000 15,127,660 8,393,180 11,959,696 10,507,750 10,819,770 56,808,056 - 6,000,000 - - - 6,000,000 181,000 1,000,000 1.181.000 1,000,000 1,000,000 4,362,000 $ 91,833,634 $ 34.193.833 $ 33.674.099 $ 32.365.165 $ 15,060,644 $ 207,127,374 Sales Tax Go Bonds, $6,000,000 General Obligation Bonds, $56,808,056 I Water Operations, $6,088,272 Transfers from TIF 1 $8,701,777 Road Use Tax, $3,857,927 Op ine- Sale of Buildings, $300,000 Grants, $46,927,684 FEMA Reimbursements, $1,599,240 University of Iowa, $560,000 \-State Disaster Assistance, $178,875 $850,0000ther Local Donations, Me of Land, $2,942,492 $500,000 City of Iowa City Capital Improvement Program Project Summary by Funding Source Total $ 176,675 $ - $ - $ - $ - $ 176,675 334900 Other State Grants 2014 2015 2016 2017 2018 V3135 - South Wastewater Plant Expansion 6,231,236 6,231,236 Revised Budget Projection Projection Projection Total 313500 Utility Franchise Tax A3453 - Rehabilitate Terminal Building D 75,000 75,000 53802 - Moss Ridge Road 1,906,250 1,906,250 53824 - Pavement Rehabilitation $ 117,665 $ 117,665 $ 117,665 $ 117,665 $ 117,665 $ 566,325 53826 - Underground Electrical Facilities 56,325 175,000 175,000 175,000 175,000 175,000 675,000 Total $ 292,665 $ 292,665 $ 292,665 $ 292,665 $ 292,665 $ 1,463,325 331100 Federal Grants 166,742 166,742 R4152 - Terry Trueblood Recreation Area 933,166 933,166 R4160 - Iowa River Corridor Trail-Peninsula Park to Waterworks Praine T3055- Transit Facility Relocation 200,000 R4204 - Iowa River Trail, Benton Street to Sturgis Park 400,000 400,000 $ 16,000,000 $ 16,000,000 V3135 - South Wastewater Plant Expansion E4609- Burlington St Dam 5,947,346 3,665,000 5,947,346 A3425 - FAA Runway 7 Grading/Obstr Mitigation 107,242 107,242 A3427 - Runway 7 Parallel Taxiway Grading 297,663 297,663 A3428 - Runway 7 -25 Parallel Taxiway Paving & Lighting 1,432,703 1,432,703 A3430 - Apron Reconstruction & Connecting Taxiway 1,489,410 1,489,410 A3442- Runway 12 -30 Obstruction Mitigation & Part77 Removals 505 ,260 505,260 A3443- Airport Equipment Shelter 303 ,750 303,750 A3448- Airport Perimeter Rd 240,930 240,930 A3454 - Airport Master Plan 144,000 144,000 A3458 - Ruppert Property Land Acquisition 4,500,000 4,500,000 53803 -Lower Muscatine- Krkwood to First Avenue 1,720,000 1,720,000 53809- Iowa City Gateway Project (Dubuque Street) 4,541,326 4,541,326 9,062,655 53834- Burlington /Madison Intersection and Median 500,000 1,011,000 1,511,000 53840- Burlington /Linton Intersection Improvements 200,000 200,000 53871 - 1st Ave/IAIS RR Crossing Improvements 2,423,000 2,423,000 53930 - Dubuque St/1 -60 Pedestrian Bridge 935,000 935,000 Y4428 - Police Crime Lab 27,525 27,525 E4609- Burlington St Dam 60,000 60,000 Total $ 14,236,679 $ 9,104,566 $ 7,041,736 $ 16,303,750 $ 240,930 $ 46,927,664 331200 FEMA Reimbursements W3279- Water Mains Crossings Flood Repairs $ 324,703 $ 324,703 Y4422 - Animal Shelter Repl PW 3039 1,274,537 1,274,537 Total $ 1,599,240 $ - $ - $ - $ - $ 1,599,240 334610 University of Iowa M3624- Riverside Dr &Arts Campus Storm Sewer Modification $ 500,000 $ 500,000 Y4406 -Fire Apparatus 60,000 60,000 Total $ - $ - $ 500,000 $ 60,000 $ - $ 560,000 334810 State Disaster Assistance V3134- Inverted Siphon Sewer Pipes $ 37,260 $ 37,260 Y4422 - Animal Shelter Repl PW 3039 141,615 141,615 Total $ 176,675 $ - $ - $ - $ - $ 176,675 334900 Other State Grants T3051 -Bus Acquisition $ 411,310 $ 411,310 V3135 - South Wastewater Plant Expansion 6,231,236 6,231,236 A3450- FY12Airport Electrical Rehab& Security Improve 55,194 55,194 A3452 - Install Taxiway & Utility Lines 35,269 35,269 A3453 - Rehabilitate Terminal Building D 75,000 75,000 53802 - Moss Ridge Road 1,906,250 1,906,250 53811 - Sycamore St- Highway 6 to City Limits 402,369 402,369 53814 -Traffic Signal Projects 61,000 61,000 53849- Brick Street Reconstruction 56,325 56,325 53919 - Rochester Avenue Bridge 574,515 574,515 53921 - Interstate 60 Aesthetic Improvements 100,000 100,000 200,000 P3961 - West Side Levee Project 4,665,906 4,665,906 P3964- Rocky Shore Lift Station /Flood Gates Project 5,672,702 5,672,702 R4136 - Hickory Hill Park Safe/Restroom 166,742 166,742 R4152 - Terry Trueblood Recreation Area 933,166 933,166 R4160 - Iowa River Corridor Trail-Peninsula Park to Waterworks Praine 200,000 200,000 R4204 - Iowa River Trail, Benton Street to Sturgis Park 400,000 400,000 E4512 -420th Street Industrial Park 524,192 524,192 E4609- Burlington St Dam 165,000 3,700,000 3,665,000 Total 33491014OBS V3135 - South Wastewater Plant Expansion S3624- Pavement Rehabilitation Total $ 22,376,220 $ 700,000 $ 3,600,000 $ - $ - $ 26,676,220 $ 650,000 $ 650,000 $ - $ - $ - $ 0011 $ 650,000 $ 650,000 336190 Other Local Governments 53803 - Lower Muscatine- IGrkwood to First Avenue Y4404- Radio System Upgrade and Migration Total 362100 Contrib & Donations R4152 - Terry Trueblood Recreation Area R4224- Hickory Hill Trail Redesign and Development R4328 - Library Public Space Remodeling R4329- Recreation Center Phase 2Improvements Y4422 - Animal Shelter Rapt PW 3039 E4609- Burlington St Dam Total 369100 Reimb of Expenses L3321 - Reconstruct FY09 Landfill Cell Due to Fire Total 392100 Sale of Land A3458 - Ruppert Property Land Acquisition Total 53803 - Lower Muscatine- IGrkwood to First Avenue Total City of Iowa City Capital Improvement Program Project Summary by Funding Source 2014 2015 2016 2017 2018 Revised Budget Projection Projection Projection Total $ 405,654 $ 100,000 $ 100,000 $ 100,000 $ 405,654 $ 405,654 $ - $ - $ - $ - $ 405,654 $ 100,000 400,000 R4330- Annual Recreation Center Improvement Fund $ 100,000 50,000 50,000 50,000 50,000 50,000 150,000 100,000 21,000 Total 100,000 $ 230,000 $ 230,000 $ 230,000 $ 230,000 15,000 15,000 277,492 277,492 53816 -Traffic Calming $ 25,000 2,300,000 $ 25,000 $ 25,000 2,300,000 $ 477,492 $ - $ 2,350,000 $ 50,000 $ 65,000 $ 2,942,492 $ 505,100 125,000 53822 -Curb Ramps -ADA $ 505,100 $ 505,100 $ - $ - $ - $ - $ 505,100 $ 500,000 20,000 20,000 100,000 $ 500,000 425,000 425,000 425,000 425,000 2,125,000 53843 -RR Crossings -City Wide $ 500,000 $ - $ - $ - $ - $ 500,000 $ 300,000 32,927 $ 300,000 32,927 53910 - Bridge Maintenance/Repair 50 ,000 50,000 50,000 50,000 $ 300,000 $ - $ - $ - $ - $ 300,000 53824 - Pavement Rehabilitation $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 R4130- Parks Annual lmprovements/Maint. 80,000 80,000 80,000 80,000 80,000 400,000 R4330- Annual Recreation Center Improvement Fund 50 ,000 50,000 50,000 50,000 200,000 E4609- Burlington St Dam 21,000 21,000 Total $ 201,000 $ 230,000 $ 230,000 $ 230,000 $ 230,000 $ 1,121,000 393150 Road Use Tax 53816 -Traffic Calming $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 125,000 53821 - Overwidth Paving /Sidewalks 25,000 25,000 25,000 25,000 25,000 125,000 53822 -Curb Ramps -ADA 50,000 50,000 100,000 53823 - Brick Street Repairs 20,000 20,000 20,000 20,000 20,000 100,000 53824 - Pavement Rehabilitation 425 ,000 425,000 425,000 425,000 425,000 2,125,000 53843 -RR Crossings -City Wide 20,000 20,000 20,000 20,000 20,000 100,000 53849- Brick Street Reconstruction 32,927 32,927 53910 - Bridge Maintenance/Repair 50 ,000 50,000 50,000 50,000 50,000 250,000 53932 - LED Streetlight Replacement 50 ,000 50,000 50,000 50,000 200,000 P3973- Traffic Engineering Building 700,000 700,000 Total $ 597,927 $ 665,000 $ 615,000 $ 1,365,000 $ 615,000 $ 3,857,927 393160 Local Option Taxes 53809- Iowa City Gateway Project (Dubuque Street) $ 25,156,614 $ 25,156,614 Total $ 25,156,614 $ - $ - $ - $ - $ 25,156,614 393170 Transfers from TIF Districts P3974- Riverside Drive Pedestrian Tunnel $ 35,000 $ 35,000 P3977 - Riverside Drive Streetscape Improvements 200,000 200,000 E4513 - Riverfront Crossings Redevelopment 143,407 143,407 E4514 - Towncrest Redevelopment 93,370 93,370 E4609- Burlington St Dam 130,000 130,000 Total $ 236,777 $ - $ 365,000 $ - $ - $ 601,777 393210 From Water Operations W3202 - Muscatine (2700-3400) (Arthur to Scott) $ 132,407 $ 132,407 W3204- Annual Water Main Projects 600, 000 600,000 600,000 600,000 600,000 3,000,000 W3212- First Ave. (400 - 500 block) Water Main Replacement Project 554,000 554,000 W3213- Ground Storage Reservoir VFD Replacement /Upgrade 91,000 96,500 106,000 295,500 341 City of Iowa City Capital Improvement Program Project Summary by Funding Source 2014 2015 2016 2017 2018 Revised Budget Projection Projection Projection Total W3214- Reseal Water Treatment Plant Building 615,000 27,500 27,500 W3215- Slothower Road - Melrose Water Main 566,500 - $ - $ 300,000 566,500 W3216- Spruce St (1300- 1400 block) Water Main Replacement Project 300,000 169,000 169,000 W3217- Wade St. Water Main Replacement (1000- 1100 Block) 236,000 160,000 236,000 W3218- Washington St (100 -200 block) & Linn (1/2100 block) Water Main Replacen 621,000 23,630 621,000 W3219- SCADA File Server Replacement and Integration of Backup Server 64,400 64,400 53811 - Sycamore St- Highway 6 to City Limits 100,000 Total $ 100,000 53834- Burlington /Madison Intersection and Median (61,405) - $ - $ 2,148,630 (61,405) 53640- Burlington /Linton Intersection Improvements 100,000 100,000 53975- William St Reconstruction 30,000 $ 500,000 30,000 G4718- City-wide Video Camera Upgrade 49,370 P3976 - Idylhvild Storm Water Drainage Diversion Project 21,000 49,370 Total 393220 From Wastewater Operations V3101 - Annual Sewer Main Projects V3135 - South Wastewater Plant Expansion V3141 - Sludge Biosolid Dewatering Equipment Replacement Project 53809- Iowa City Gateway Project (Dubuque Street) G4718- City-wide Video Camera Upgrade 14722 - Wastewater South Fiber Repair /Redundant Path Project Total 393230 From Parking Operations T3004- Parking Facility Restoration Repair T3009- Parking Facility and Enforcement Automation T3012- Iowa City Multi -Use Parking Facility Total 393235 From Mass Transit Operations T3058 - Court Street Facility Automation T3059- Transit Bus Shelter Replacement and Expansion T3060 - Transit Bus Camera Replacement T3017- Capitol Street and Dubuque Street Facade Improvements Total 393240 From Airport Operations A3437 - Hangar L 6 Units 911101OW300 Total 393250 From Refuse Operations K3972 - Refuse Building Total $ 1,396,672 $ 1,914,400 $ 1,469,000 $ 706,000 $ 600,000 $ 6,066,272 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 2,500,000 2,550,000 2,550,000 1,400,000 1,400,000 400,000 2,000,000 2,000,000 4,400,000 16,360 16,360 237,655 397,279 634,934 $ 3,704,015 $ 3,900,000 $ 2,500,000 $ 500,000 $ 697,279 $ 11,501,294 $ 300,000 $ 500,000 $ 400,000 $ 400,000 $ 300,000 $ 1,900,000 1,057,221 270,000 1,327,221 $ 1,357,221 $ 500,000 $ 670,000 $ 650,000 $ 300,000 $ 3,477,221 $ 270,000 $ 270,000 50,000 50,000 100,000 54,000 54,000 106,000 $ 374,000 $ 54,000 $ 200,000 $ - $ - $ 626,000 $ 36,793 $ 36,793 $ 36,793 $ - $ - $ - $ - $ 36,793 $ 700,000 $ 700,000 $ - $ - $ - $ 700,000 $ - $ 700,000 393260 From Landfill Operations P3957 - Vehicle Wash System at Public Works Facility -S. Gilbert Street L3322 - Hebl Road Improvements $ 765,000 $ 50,000 $ 615,000 L3324- Landfill Gas Collection System Flare Replacement Total $ 300,000 - $ - $ 300,000 L3325 - Landfill Household Hazardous Water Storage Unit Replacement 300,000 300,000 L3220 - Water Main Extension - Melrose to Landfill 710,000 160,000 710,000 G4718- City-wide Video Camera Upgrade 23,630 160,000 $ - $ - $ - $ - $ 23,630 Total $ 1,496,630 $ 650,000 $ - $ - $ - $ 2,148,630 393290 From Storm water M3624- Riverside Dr &Arts Campus Storm Sewer Modification $ 500,000 $ 500,000 P3976 - Idylhvild Storm Water Drainage Diversion Project 21,000 21,000 S3975- William St Reconstruction 36,000 36,000 Total $ 59,000 $ - $ 500,000 $ - $ - $ 559,000 393295 Equipment Operations P3957 - Vehicle Wash System at Public Works Facility -S. Gilbert Street $ 790,000 $ 790,000 Total $ - $ 790,000 $ - $ - $ - $ 790,000 393310 From Cable Television Operations G4704 - City Hall-Other Projects $ 160,000 $ 160,000 Total $ 160,000 $ - $ - $ - $ - $ 160,000 Or,% City of Iowa City Capital Improvement Program Project Summary by Funding Source 2014 2015 2016 2017 2018 Revised Budget Projection Projection Projection Total 393417 From 08 GO Bonds G4718- City-wide Video Camera Upgrade $ 118,645 $ 118,645 Total $ 118,645 $ - $ - $ - $ - $ 118,645 393419 From 10 GO Bonds 53834- Burlington /Madison Intersection and Median $ (290,000) $ (290,000) G4718- City-wide Video Camera Upgrade 30,719 30,719 Total $ (259,281) $ - $ - $ - $ - $ (259,281) 393420 From 11 GO Bonds $ 56,140 $ 56,140 53811 - Sycamore St- Highway 6 to City Limits $ (281,369) $ (281,369) Total $ (281,369) $ - $ - $ - $ - $ (281,369) 393411 From FY13 GO Bonds 1,000,000 1,000,000 53802 - Moss Ridge Road $ 1,610,000 $ 1,610,000 53803 -Lower Muscatine - Kirkwood to First Avenue 375,000 375,000 53814 -Traffic Signal Projects 250,000 250,000 53828- Sidewalk Infill 100,000 100,000 P3970 - Warm Storage Buikling, Napoleon Park Public Works 300,000 300,000 P3971 - CBD Streetscape Project 350,000 350,000 53975- William St Reconstruction 540,000 540,000 R4130 - Parks Annual Improvements/Maint. 200,000 200,000 R4136 - Hickory Hill Park Safe/Restroom 34,000 34,000 R4152 - Terry Trueblood Recreation Area 2,000,000 2,000,000 R4178 - Normandy Drive Restoration Project 409,050 409,050 R4180 - Fairmeadows Park Restroom and Splash Pad 95,000 95,000 R4206 - Intra -City Bike Trails 50,000 50,000 R4219- Scott Park Development 8 Trail (incl Court Hill Trail Ph. 3) 140,000 140,000 R4328 - Library Public Space Remodeling 100,000 100,000 Y4432 - Fire Station p3 Kitchen Remodel 35,000 35,000 G4714- Remodel City Hall Lobby and Revenue Areas 116,400 116,400 G4719- Projectdox Ouickstart 306,000 306,000 Total $ 7,010,450 $ - $ - $ - $ - $ 7,010,450 393413 From FY14 GO Bonds $ 56,140 $ 56,140 A3454- Airport Master Plan $ 16,000 $ 16,000 53802 - Moss Ridge Road 1,390,000 1,390,000 53871 - tat Ave/IAIS RR Crossing Improvements 1,000,000 1,000,000 S3921- Interstate 80 Aesthetic Improvements 30,000 30,000 53931 - Sycamore Street - City Limits to South Gilbert Street 2,500,000 2,500,000 P3971 - CBD Streetscape Project 1,000,000 1,000,000 R4178 - Normandy Drive Restoration Project 409,050 409,050 R4206 - Intra -City Bike Trails 50,000 50,000 R4204- Iowa River Trail, Benton Street to Sturgis Park 150,000 150,000 R4321 - City Park Master Plan 8 Pod Upgrade 650,000 650,000 R4322 - Willow Creek/KGwanis Park Master Plan and Splash Pad 50,000 50,000 R4328 - Library Public Space Remodeling 100,000 100,000 Y4411 - Fire SCBA/Air System Replacement 550,000 550,000 E4513 - Riverfront Crossings Redevelopment 200,000 200,000 E4514 - Towncrest Redevelopment 200,000 200,000 G4704- City Hall-Other Projects 244,165 244,165 Total $ 8,539,215 $ - $ - $ - $ - $ 8,539,215 A3442- Runway 12 -30 Obstruction Mitigation 8 Part77 Removals $ 56,140 $ 56,140 53806 - Harrison Street Reconstruction 500,000 500,000 53814 -Traffic Signal Projects 120,000 120,000 S3828- Sidewalk Infill 100,000 100,000 53840- Burlington /Linton Intersection Improvements 840,000 840,000 53871 - tat Ave/IAIS RR Crossing Improvements 2,050,000 2,050,000 53930 - Dubuque St/1 -80 Pedestrian Bridge 785,000 785,000 R4177 - Lower City Park Emergency Access Road 270,000 270,000 R4206 - Intra -City Bike Trails 50,000 50,000 R4204 - Iowa River Trail, Benton Street to Sturgis Park 1,708,000 1,708,000 R4322 - Willow Creek/KGwanis Park Master Plan and Splash Pad 350,000 350,000 R4186 - Mercer Park Playground 150,000 150,000 E4513 - Riverfront Crossings Redevelopment 200,000 200,000 343 City of Iowa City Capital Improvement Program Project Summary by Funding Source Total $ - $ 8,393,180 $ - $ - $ - $ 8,393,180 393426 From FY16 GO bonds 2014 2015 2016 2017 2018 Revised Budget Projection Projection Projection Total E4514- Towncrest Redevelopment 200,000 200,000 G4704- City Hall-Other Projects 164,040 164,040 14721 - Fiber Optic Cable Infill Program 100,000 100,000 R4331 - Elementary School Recreation Facility Partnership 750,000 750,000 Total $ - $ 8,393,180 $ - $ - $ - $ 8,393,180 393426 From FY16 GO bonds A3430- Apron Reconstruction &Connecting Taxiway $ 165,490 $ 165,490 53809- Iowa City Gateway Project (Dubuque Street) 10,314,206 10,314,206 53814 -Traffic Signal Projects 120,000 120,000 53868 - Mormon Trek Blvd -Right Turn at Benton & 3 Lane Conversion 500,000 500,000 R4206 - Intra -City Bike Trails 50,000 50,000 R4224- Hickory Hill Tail Redesign and Development 200,000 200,000 Y4406 - Fire Apparatus 60,000 60,000 E4513 - Riveriront Crossings Redevelopment 200,000 200,000 E4514 - Towncrest Redevelopment 200,000 200,000 G4704- City Hall-Other Projects 50,000 50,000 14721 - Fiber Optic Cable Infill Program 100,000 100,000 Total $ - $ - $ 11,959,696 $ - $ - $ 11,959,696 393427 From 2017 G O Bond T3055- Transit Facility Relocation $ 4,000,000 $ 4,000,000 A3443- Airport Equipment Shelter 33,750 33,750 53814 -Traffic Signal Projects 120,000 120,000 53828- Sidewalk Infill 100,000 100,000 53849 - Bnck Street Reconstruction 800,000 800,000 53849 - Bnck Street Reconstruction 350,000 350,000 P3974- Riverside Drive Pedestrian Tunnel 1,434,000 1,434,000 R4153 - Soccer Park Improvements 250,000 250,000 R4181 - Neighborhood Park Improvements 100,000 100,000 R4206 -lntra -City Bike Tails 50,000 50,000 R4224- Hickory Hill Tail Redesign and Development 200,000 200,000 R4185 - Creation of a park at site of North Wastewater Treatment Plant 1,470,000 1,470,000 Y4406 -Fire Apparatus 750,000 750,000 E4513 - Riveriront Crossings Redevelopment 200,000 200,000 E4514- Towncrest Redevelopment 200,000 200,000 G4704- City Hall-Other Projects 50,000 50,000 14721 - Fiber Optic Cable Infill Program 100,000 100,000 G4720- Permitting Software Upgrade 300,000 300,000 Total $ - $ - $ - $ 10,507,750 $ - $ 10,507,750 393428 From 2018 GO Bonds A3448- Airport Perimeter Rd $ 26,770 $ 26,770 53814 -Traffic Signal Projects 120,000 120,000 53854 - American Legion Road Scott Blvd to Taft Ave 6,300,000 6,300,000 53931 - Sycamore Street - City Limits to South Gilbert Street 3,040,000 3,040,000 R4137- Fauenholtc- Miller Park Development 223 ,000 223,000 R4206 -lntra -City Bike Tails 50,000 50,000 R4224- Hickory Hill Tail Redesign and Development 200,000 200,000 R4329- Recreation Center Phase 2Improvements 310,000 310,000 E4513- Riveriront Crossings Redevelopment 200,000 200,000 E4514- Towncrest Redevelopment 200,000 200,000 G4704- City Hall-Other Projects 50,000 50,000 14721 - Fiber Optic Cable Infill Program 100,000 100,000 Total $ - $ - $ - $ - $ 10,819,770 $ 10,819,770 393429 Sales Tax Go Bonds V3142- North Wastewater Plant Demolition $ 6,000,000 $ 6,000,000 Total $ - $ 6,000,000 $ - $ - $ - $ 6,000,000 393900 Misc Transfers In 53830 - AIIey Assessment $ 181,000 $ 181,000 $ 362,000 P3971 - CBD Streetscape Project 1,000,000 1,000,000 1,000,000 1,000,000 4,000,000 Total $ 181,000 $ 1,000,000 $ 1,181,000 $ 1,000,000 $ 1,000,000 $ 4,362,000 Revenue Total $ 91,833,634 $ 34,193,833 $ 33,674,099 $ 32,365,165 $ 15,060,644 $ 207,127,374 344 City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total T3004 - Panting Facility Restoration Repair This project includes routine concrete restoration, application of sealant and repair of stairwells. 150,000 393230 From Parking Operations 220 ,000 300,000 500,000 400,000 400,000 300,000 2,120,000 Receipts Total 220,000 300,000 500,000 400,000 400,000 300,000 2,120,000 510800 Parking Capital Acquisition /CIP 48,000 300,000 500,000 400,000 400,000 300,000 1,948,000 Expense Total 48 ,000 300,000 500,000 400,000 400,000 300,000 1,948,000 Operating Impact: This project reduces expenditures through the replacement of aged infrastructure with new infrastructure. The anticipated savings are less than $10,000 per year. T3051 - Bus Acquisition T3009 - Panting Facility and Enforcement Automation This project involves the automation operations in the parking decks and the upgrade of parking meters on street to a smart meter system. Additional pay on This project involves the financing and replacement of City buses. That and pay in lane equipment will be placed in Capitol Street, Dubuque Street and Tower Place facilities. The on street parking meters will be upgraded to allow credit card payment and pay by cell options. Thiswill create the ability to push real -time parking data to our customers related to parking availability 334900 Other State Grants 691,200 on street. This will allow for better access and more convenient payment option for our customers while enhancing operational efficiencies. 393230 From Parking Operations 1,434,597 1,057,221 270,000 2,761,818 Receipts Total 1,434,597 1,057,221 270,000 2,761,818 510400 Capitol Street Garage Operations 586,311 586,311 510500 Dubuque Street Garage Operations 455,759 455,759 510700 Tower Place Garage Operations 445 ,188 445,188 510800 Parking Capital Acquisition /CIP 22,060 962,500 270,000 1,274,560 Expense Total 1,509,318 982,500 270,000 2,761,818 Operating Impact: This project reduces the need for staff to monitor parking and to staff parking decks. Staff is being shifted from these duties to assist in the cleaning ofthe facilities and to provide public relations. T3012 - Iowa City Multi -Use Parking Facility This project involves the construction ofa parking facility in a location south of Burlington Street to support continued economic development. 393230 From Parking Operations 542,026 250,000 792,026 Receipts Total 542,026 250,000 792,026 458000 Community 8 Econ Dvlp CIP 1,269 1,269 510800 Parking Capital Acquisition /CIP 540,757 250,000 790,757 Expense Total 542,026 250,000 792,026 Operating Impact: This project will produce net income to the City when it is complete and established. The net income to the City will vary, however, should increase asthe facility establishes a regular customer base. Whether or not the facility would have a net income ore net loss in the first year and what that would be, is difficult to determine and is currently not estimated. T3017- Capitol Street and Dubuque Street Facade Improvements This project involves design of facade improvements for the Capitol Street and Dubuque Street parking facilities 393235 From Mass Transit Operations 150,000 150,000 Receipts Total 150,000 150,000 517600 Transit Capital Acquisitions/ClP 150,000 150,000 Expense Total 150,000 150,000 Operating Impact: This project will have a negligible impact on the City's operations. T3051 - Bus Acquisition This project involves the financing and replacement of City buses. 334900 Other State Grants 691,200 411,310 1,102,510 393235 From Mass Transit Operations 183,820 183,820 Receipts Total 875,020 411,310 1,286,330 517600 Transit Capital Acquisitions /ClP 854,571 437,003 1,291,574 Expense Total 854,571 437,003 1,291,574 all City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 Prior Years Revised Budget Projection 2017 2018 Projection Projection Total Operating impact: The replacement of City buses will decrease operating expenses due tothe replacement of older 270,000 equipment with new equipment. The estimated savings is less than $10,000 per year. 270,000 T3055- Transit Facility Relocation 270,000 This project involves the construction ofanew transit facility for maintenance operations and storage. As part of this project, the storage area will be expanded allowing for an increase in fleet size and the maintenance facility will be upgraded. The relocation will address the environmental issues that Staff will be shifted from these duties to assist in the cleaning ofthe facilities and to provide public relations exist at the current facility site and allow for the redevelopment of a major commercial site at the corner of Highway 6 and Riverside Drive. 331100 Federal Grants 16,000,000 16,000,000 393427 From 2017 G O Bond 4,000,000 4,000,000 Receipts Total 20,000,000 20,000,000 517600 Transit Capital Acquisition/CIP 20,000,000 20,000,000 Expense Total 20,000,000 20,000,000 Operating impact: The replacement of transit facility should be to a newer and more energy efficient facility, however, the new facility will be larger and contain more operational functionality. The additional size and capability of the facility will most likely offset the potential savings from the newer facility. Additional savings/cost from this T3058 - Court Street Facility Automation This project involves the automation of operations in the Court Street Transportation Center with the installation of gates, payon foot, and pay in lane equipment. This will create the ability to push real -time parking data to our customers related to parking availability on street. This will allow for better access and more convenient payment options for our customers while enhancing operational efficiencies. 393235 From Mass Transit Operations 270,000 270,000 Receipts Total 270,000 270,000 517900 Court St Transportation Center 270,000 270,000 Expense Total 270,000 270,000 Operating Impact: This project reduces the need for staff to monitor parking and to staff parking decks. Staff will be shifted from these duties to assist in the cleaning ofthe facilities and to provide public relations T3059 - Transit Bus Shelter Replacement and Expansion This project will allow forthe purchase of bus sheltersto replace shelters in need of extensive repair as well as allow for new bus shelter installations. 393235 From Mass Transit Operations 50,000 50,000 100,000 Receipts Total 50,000 50,000 100,000 517600 Transit Capital Acquisitions /ClP 50,000 50,000 100,000 Expense Total 50,000 50,000 100,000 Operating impact: The replacement of City buseswill decrease operating expenses due tothe replacement of older equipment. The estimated savings is less than $10,000 per year. T3060 - Transit Bus Camera Replacement This project involves the replacement, over a two year period, of the DVRs that record the transit bus camera data. Each bus contains six cameras and a DVR to record the data on the vehicle. There is also a backend software system that allows for viewing and recording of the data for retention of records 393235 From Mass Transit Operations 54,000 54,000 108,000 Receipts Total 54,000 54,000 108,000 517600 Transit Capital Acquisitions/ClP 54 ,000 54,000 108,000 Expense Total 54,000 54,000 108,000 Operating impact: The replacement of City buseswill decrease operating expenses due tothe replacement of older equipment. The estimated savings is less than $10,000 per year. V3101 -Annual Sewer Main Projects Annual costs to rehabilitate or replace sewer mains 363150 Copies/Computer Queries 540 540 369100 Reimb of Expenses 11,970 11,970 393220 From Wastewater Operations 905,758 500,000 500,000 500,000 500,000 500,000 3,405,758 a, 11 City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total Receipts Total 918,268 500,000 500,000 500,000 500,000 500,000 3,418,268 520300 Sewer Systems 444,766 973,502 500,000 500,000 500,000 500,000 3,418,268 Expense Total 444,766 973,502 500,000 500,000 500,000 500,000 3,418,268 Operating Impact: This project reduces expenditures through the replacement of aged infrastructure with new infrastructure. The anticipated savings are less than $10,000 per year. V3134 - Imerted Siphon Sewer Pipes Repairthree sewer mainsthat cross the Iowa River that were damaged during the Flood of 2008. 331200 FEMA Reimbursements 879,439 879,439 334810 State Disaster Assistance 37,260 37,260 393220 From Wastewater Operations 331,814 331,814 Receipts Total 1,211,253 37,260 1,248,513 520300 Sewer Systems 1,248,513 1,248,513 Expense Total 1,248,513 1,248,513 Operating Impact: This project reduces expenditures through the replacement of aged infrastructure with new infrastructure. The anticipated savings are less than $10,000 per year. V3135 - South Wastewater Plant Expansion This project will relocate the North Wastewater Treatment Plant and consolidate operations into the South Wastewater Treatment Plant by expansion ofthe SWTP facilities. 331100 Federal Grants 16,055,217 5,947,346 22,002,563 334900 Other State Grants 6,780,562 6,231,238 13,011,800 3349101 -JOBS 5,495,293 850,000 6,345,293 393160 Local Option Taxes 8,610,000 8,610,000 393220 From Wastewater Operations 2,490,000 2,550,000 5,040,000 Receipts Total 39,431,072 15,578,584 55,009,656 520400 South Plant Operations 36,741,155 18,203,645 54,945,000 Expense Total 36,741,155 18,203,645 54,945,000 Operating impact: The expansion of the south treatment plant and the closure of the north treatment plant will most likely achieve savings for the City as it decreases from two facilities to one. The potential savings has not been estimated, and the project is primarily related to the mitigation of future flood damage, however, potential savings could be in excess of $100,000. V3141 -Sludge Biosolict Dewateang Equipment Replacement Project This project includes removal and replacement of the sludge dewatering equipment at the South Wastewater Plant- Engineering design services, construction drawings, purchase and installation of new equipment. 393220 From Wastewater Operations 1,400,000 1,400,000 Receipts Total 1,400,000 1,400,000 520400 South Plant Operations 1,400,000 1,400,000 Expense Total 1,400,000 1,400,000 Operating Impact: This project reduces expenditures through the replacement of aged infrastructure with new infrastructure. The anticipated savings are less than $10,000 per year. V3142 - North Wastewater Plant Demolition This project will demolish the North Wastewater Treatment Plant and create wetlands along the Iowa River for flood protection. Funding for this project will be from the sales tax increment funding from the State of Iowa. 393429 Sales Tax Go Bonds 6,000,000 6,000,000 Receipts Total - 6,000,000 6,000,000 5204200 North Treatment Plant 6,000,000 6,000,000 Expense Total - 6,000,000 - 6,000,000 Operating impact: The expansion of the south treatment plant and the closure of the north treatment plant will most likely achieve savings for the City as it decreases from two facilities to one. The potential savings has not been estimated, and the project is primarily related to the mitigation of future flood damage, however, potential savings could be in excess of $100,000. W3202 - Muscatine (2700 -3400) (Arthur to Scott) all City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total Repair and replace aging water mains. 363150 Copies/Computer Queries 245 245 393210 From Water Operations 809,229 132,407 941,636 Receipts Total 809,474 132,407 941,881 530300 Water Distribution System 769,510 172,371 941,881 Expense Total 769,510 172,371 941,881 Operating Impact: This project reduces expenditures through the replacement of aged infrastructure with new infrastructure. The anticipated savings are less than $10,000 per year. W3204 - Annual Water Main Projects Annual replacement ofwater mains 363150 Copies/Computer Queries 540 540 393210 From Water Operations 158,119 600,000 600,000 600,000 600,000 600,000 3,158,119 Receipts Total 158,659 600,000 600,000 600,000 600,000 600,000 3,158,659 530300 Water Distribution System 158,659 600,000 600,000 600,000 600,000 600,000 3,158,659 Expense Total 158,659 600,000 600,000 600,000 600,000 600,000 3,158,659 Operating Impact: This project reduces expenditures through the replacement of aged infrastructure with new infrastructure. The anticipated savings are less than $10,000 per year. W3212 - First Ave. (400 - 500 block) Water Main Replacement Project This project is a water main replacement project with respective street and sidewalk replacement. Approximately 1,100 feet of 6" cast iron (vintage 1955) will be replaced with 8" PVCand ductile iron water main. 60 ft of 16" cast iron (vintage 1962) will also be replaced. A significant amount of street repairwill be included in this project. 393210 From Water Operations 554,000 554,000 Receipts Total 554,000 554,000 530300 Water Distribution System 554,000 554,000 Expense Total 554,000 554,000 Operating Impact: This project reduces expenditures through the replacement of aged infrastructure with new infrastructure. The anticipated savings are less than $10,000 per year. W3213 - Ground Storage Reservoir VFD Replacement/Upgrade Replacement of two Variable Frequency Drives at Sycamore GSR in FY 2015. Replacement of two Variable Frequency Drives at Rochester GSR in FY 2016. Replacement of two Variable Frequency Drives at Bloomington St. GSR in FY 2017. 393210 From Water Operations 91,000 98,500 106,000 295,500 Receipts Total 91,000 98,500 106,000 295,500 530300 Water Distribution System 91,000 98,500 106,000 295,500 Expense Total 91,000 98,500 106,000 295,500 Operating Impact: This project reduces expenditures through the replacement of aged infrastructure with new infrastructure. The anticipated savings are less than $10,000 per year. W3214- Reseal Water Treatment Plana Building Remove and reseal horizontal and vertical precast and masonryjolnts and repair cracks in south elevation above and below grade and reseal south curtain wall. reseal south curtain wall. 393210 From Water Operations 27,500 27,500 Receipts Total 27,500 27,500 530300 Water Distribution System 27,500 27,500 Expense Total 27,500 27,500 Operating Impact: This project reduces expenditures through the replacement of aged infrastructure with new infrastructure. The anticipated savings are less than $10,000 per year. W3215 - Slotbower Road - Melrose Water Main This project will complete a critical loop between Melrose and Rohret along Slothower Road. It includes approximately 3,700 feet of 12' ductile iron water main a, 1.3 City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total 393210 From Water Operations 566,500 566,500 Receipts Total 566,500 566,500 530300 Water Distribution System 566 ,500 566,500 Expense Total 566,500 566,500 Operating Impact: This project reduces expenditures through the replacement of aged infrastructure with new infrastructure. The anticipated savings are less than $10,000 per year. W3216 - Spruce St (1300 - 1400 block) Water Main Replacement Project This project is a water main replacement project with respective street and sidewalk replacement. Approximately 675 feet of 6" cast iron (vintage 1955) will be replaced with 8" PVC and ductile iron pipe. 393210 From Water Operations 169,000 169,000 Receipts Total 169,000 169,000 530300 Water Distribution System 169,000 169,000 Expense Total 169,000 169,000 Operating Impact: This project reduces expenditures through the replacement of aged infrastructure with new infrastructure. The anticipated savings are less than $10,000 per year. W3217- Wade St. Water Main Replacement (1000 - 1100 Block) This project is a water main replacement project with respective street and sidewalk replacement. Approximately 600 feet of 6" cast iron (vintage 1956) will be replaced with 8" ductile iron. 393210 From Water Operations 236,000 236,000 Receipts Total 236,000 236,000 530300 Water Distribution System 236,000 236,000 Expense Total 236,000 236,000 Operating Impact: This project reduces expenditures through the replacement of aged infrastructure with new infrastructure. The anticipated savings are less than $10,000 per year. W3218 - Washington St (100 -200 block) & Linn (112 100 block) Water Main Replacement Project This project is a water main replacement project. Approximately 1,300 feet of 12" cast iron (vintage 1974), 10" cast iron (vintage 1926) and 16" cast iron (vintage 1975) will be replaced. Significant street and sidewalk reconstruction will be required with this project. 393210 From Water Operations 621,000 621,000 Receipts Total 621,000 621,000 530300 Water Distribution System 621,000 621,000 Expense Total 621,000 621,000 Operating Impact: This project reduces expenditures through the replacement of aged infrastructure with new infrastructure. The anticipated savings are less than $10,000 per year. W3219 - SCADA File Server Replacement and Integration of Backup Server The project is to replace the current (obsolete) File Server and accommodate addition of Backup File Server for the Water Plant. The project also includes upgrading existing software, purchasing additional software and replacement of (1) obsolete Industrial Computer. 393210 From Water Operations 64,400 64,400 Receipts Total 64,400 64,400 530300 Water Distribution System 64,400 64,400 Expense Total 64,400 64,400 Operating Impact: This project reduces expenditures through the replacement of aged infrastructure with new infrastructure. The anticipated savings are less than $10,000 per year. L3220 - Water Main Extension - Melrose to Landfill This project is a water main extension project needed to serve the recycling- energy project at the Iowa City Landfill. Approximately 6,500 feet of water main (400 ft 12' ductile iron and 6,000 feet of 8" PVC). 393260 From Landfill Operations 710,000 710,000 Receipts Total 710,000 710,000 3E9] City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total 530300 Water Distribution System 710,000 710,000 Expense Total 710,000 710,000 Operating Impact: This project reduces expenditures through the replacement of aged infrastructure 505,100 with new infrastructure. The anticipated savings are less than $10,000 per year. 1,623,926 W3279- Water Mains Crossings Flood Repairs 1,623,925 Repairs water main crossings under the Iowa Riverthat were damaged from the Flood of2008. 1,623,925 331200 FEMA Reimbursements 324,703 324,703 393210 From Water Operations 236,237 236,237 Receipts Total 236,237 324,703 562,940 530300 Water Distribution System 425 ,624 137,316 562,940 Expense Total 425,624 137,316 562,940 Operating Impact: This project reduces expenditures through the replacement of aged infrastructure with new infrastructure. The anticipated savings are less than $10,000 per year. W3295 - ERP - Utility Billing Software Upgrade aging billing and customer service software. 369100 Reimb of Expenses 20,000 20,000 393210 From Water Operations 224,000 224,000 393220 From Wastewater Operations 224 ,000 224,000 393250 From Refuse Operations 56,000 56,000 393290 From Storm water 56,000 56,000 Receipts Total 560,000 560,000 530100 Water System Administration 8 Supp 253,104 326,696 560,000 Expense Total 253,104 326,696 560,000 Operating impact: The City should experience less programming cost and hardware maintenance through the replacement of this computer software, however, these savings will be offset by additional software maintenance charges The change in operating costs should be minimal. W3297 - Utility Asset Management Software This project will implement asset management software for the Water Division. The software will facilitate evaluating and prioritizing distribution infastructure(water mains, hydrants, valves, and appurtenances) for repair or replacement. 393210 From Water Operations 63,592 63,592 Receipts Total 63,592 63,592 530300 Water Distribution System 27,395 56,197 63,592 Expense Total 27,395 56,197 63,592 Operating impact: The software should create efficiencies through better identification and timing of infrastructure replacement. However, these savings will be offset by additional software maintenance charges. The change in L3321 - Reconstruct FY09 Landfill Cell Due to Fire This project consists of rebuilding the landfill FY09 Cell that was destroyed by the fire in 2012. The fire destroyed almost 2/3 of the recently opened FY09 cell before being extinguished. This project is necessary to rebuild the cell for proper solid waste disposal and the continued operation of the landfill. This project is limited to reconstruction only and does not include firefighting, pyrolitic dl disposal, or site cleanup. 393260 From Landfill Operations 1,316,626 1,316,626 369100 Insurance Recovery 505,100 505,100 Receipts Total 1,316,626 505,100 1,623,926 550900 Landfill Capital Acquisition /Clio 426,665 1,395,240 1,623,925 Expense Total 426,665 1,395,240 1,623,925 Operating impact: This project replaces the landfill cell that was previously damaged and should not increase or decrease the cost of financial coeations L3322 - Hebl Road Improvements This project includes upgrading and asphalt overlay of Hebl Road from Melrose Avenue to the landfill entrance. This roadway is currently unimproved rural 01-11] City of Iowa City Capital Improvement Program This project consists of replacing the existing landfill gas collection system flare unit. Project Summary by Name instrument approach minimums for Runway 7 -25. This is the grading project. 2014 2015 2016 2017 2018 300,000 Prior Years Revised Budget Projection Projection Projection Total chip sealed roadway. In the future there will be more heavy truck traffic because the fill for the Gateway project on Dubuque Street will be hauled from 300,000 the landfill stockpiles by trucks. Potentially, a material recycling facility maybe located at the Landfill adding to traffic on Hebl Road. 300,000 393260 From Landfill Operations - 765,000 50,000 815,000 Receipts Total - 765,000 50,000 815,000 550900 Landfill Capital Acquisition /CIP 426 764,574 50,000 815,000 Expense Total 426 764,574 50,000 815,000 Operating Impact: This project reduces expendituresthrough the replacement of aged infrastructure with new infrastructure. The anticipated savings are less than $10,000 per year. L3324 - Landfill Gas Collection System Flare Replacement 300,000 This project consists of replacing the existing landfill gas collection system flare unit. Receipts Total instrument approach minimums for Runway 7 -25. This is the grading project. 393260 From Landfill Operations 300,000 300,000 Receipts Total 300,000 300,000 550900 Landfill Capital Acquisition/Clio 300,000 300,000 Expense Total 300,000 300,000 Operating Impact: This project reduces expenditures through the replacement of aged infrastructure with new infrastructure. The anticipated savings are less than $10,000 per year. L3325 - Landfill Household Hazardous Water Storage Unit Replacement This project consists of replacing the existing landfill household hazardous waste storage unit 393260 From Landfill Operations 300,000 300,000 Receipts Total instrument approach minimums for Runway 7 -25. This is the grading project. 300,000 300,000 550900 Landfill Capital Acquisition/Clio 297,863 300,000 300,000 Expense Total 90,750 300,000 300,000 Operating Impact: This project reduces expenditures through the replacement of aged infrastructure 560300 Airport Capital Acquisition/Clio 1,501,680 353,318 with new infrastructure. The anticipated savings are less than $10,000 per year. Expense Total 1,501,680 353,318 1,854,996 A3425 - FAA Runway 7 Grading /Obstr Mitigation #3190047 -13 -2006 Runway 7 Obstruction Mitigation and Grading contracts. 331100 Federal Grants 476,818 107,242 584,060 Receipts Total 476,818 107,242 584,060 560300 Airport Capital Acquisition/Clio 482,330 101,730 584,060 Expense Total 482,330 101,730 584,060 Oceratino impact: The oceratino impact ofthis oroiect will be nealiaible A3427 - Rumay 7 Parallel Taxiway GradingFAA #3- 19- 00440744 A parallel taxiway for the main runway is needed toallow for safe taxi ofaircraft from Runway 7 -25 to and from terminal area and to allow for lower instrument approach minimums for Runway 7 -25. This is the grading project. 331100 Federal Grants 1,426,387 297,863 1,724,250 393420 From 11 GO Bonds 90,750 90,750 Receipts Total 1,517,137 297,863 1,815,000 560300 Airport Capital Acquisition/Clio 1,501,680 353,318 1,854,996 Expense Total 1,501,680 353,318 1,854,996 Operating impact: The addition of more taxiway will require additional maintenance and utilities by the City The estimated additional cost is less than $10,000 per year. A3428 - Runway 7 -25 Parallel Taxiway PavmgBLighting #3190047212012 A parallel taxiway for the main runway is needed to allow for safe taxi of aircraft from Runway 7 -25 to and from terminal area and to allow for lower paving and lighting construction. 331100 Federal Grants 1,447,297 1,432,703 2,880,000 393410 From FY12 GO Bonds 320,000 320,000 Receipts Total 1,767,297 1,432,703 3,200,000 351 City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total 560300 Airport Capital Acquisition /Clio 1,648,050 1,551,950 3,200,000 Expense Total 1,648,050 1,551,950 3,200,000 Operating impact: The addition of more taxiway will require additional maintenance and utilities by the City. The estimated additional cost is less than $10,000 per year. A3430 -Apron Reconstruction & Connecting Taxiway Existing terminal apron is showing signs of pavement failure and needs replacement. In addition, the ever-growing amount of general aviation traffic using the facility requires the expansion of the apron and the necessity to provide additional connect or taxiways to the runway system. 331100 Federal Grants 1,489,410 1,489,410 393426 From FY16 GO bonds 165,490 165,490 Receipts Total 1,654,900 1,654,900 560300 Airport Capital Acquisition /Clio 1,654,900 1,654,900 Expense Total 1,654,900 1,654,900 Operating impact: The expansion of the apron will require additional maintenance and utilities by the City, however, the replacement of the existing apron should lower maintenance costs The estimated change in operating costs is less than $10,000 per year. A3437 - Hangar L 6 Units 911101OW300 Construct large bay hangar for storage of business jet and large aircraft traffic. 334900 Other State Grants 200,000 200,000 393240 From Airport Operations 363,207 36,793 400,000 393420 From 11 GO Bonds 300,000 300,000 Receipts Total 863 ,207 36,793 900,000 560300 Airport Capital Acquisition /Clio 725,056 165,384 910,442 Expense Total 725,056 165,384 910,442 Operating impact: The addition of new hangar units will add both revenue and expense to the airport's operating budget. The net effect should be a net income of less than $10,000 per year. A3442 - Runway 12 -30 Obstruction Mitigation & Part77 Removals Removal of obstructions per FAA Airport Layout Plan. 331100 Federal Grants 505,260 505,260 393412 From 2015 GO Bonds 56,140 56,140 Receipts Total 561,400 561,400 560300 Airport Capital Acquisition /CIP 561,400 561,400 Expense Total 561,400 561,400 Operating impact: The operating impact ofthe removals should be negligible to the operating budget. A3443 - Airport Equipment Shelter Snow removal equipment was previously stored in United Hangar. Equipment shelter would provide room for snow removal equipment. 331100 Federal Grants 303,750 303,750 393427 From 2017 G O Bond 33,750 33,750 Receipts Total 337,500 337,500 560300 Airport Capital Acquisition/Clio 337,500 337,500 Expense Total 337,500 337,500 Operating impact: The operating impact of the equipment shelter includes insurance and utilities. The impact is estimated to be less than $10,000 per year. A3448 - Airport Perimeter Rd Construct perimeter road for aircraft vehicles to travel to south development area. 331100 Federal Grants 240,930 240,930 393426 From 2016 GO Bonds 26,770 26,770 Receipts Total 267,700 267,700 014% City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total 267,700 267,700 Operating impact: The addition ofa new road will add maintenance expense to the City's operations. The estimated expenses are less than $10,000 per year. A3450 - FY12 Airport Electrical Rehab & Security Improve 911201OW 100 35,269 90,525 Anticipated hangar maintenance with IDOT grant. Hangar building reskinning and resealing. Receipts Total 71,211 334900 Other State Grants 69,306 55,194 144,500 393240 From Airport Operations 25,500 39,435 25,500 393420 From 11 GO Bonds 36,000 160,000 36,000 Receipts Total 150,606 55,194 206,000 560300 Airport Capital Acquisition /CIP 105,566 110,669 216,277 Expense Total 105,566 110,669 216,277 Operating impact: Repairing aged facilities will lower the City's operating expenditures through decreased maintenance costs. The estimated decrease in operating expenses is less than $10,000 peryear. A3452 - Install Taxiway & Utility Lines 911301OW 300 334900 Other State Grants 55,236 35,269 90,525 393240 From Airport Operations 15,975 15,975 Receipts Total 71,211 35,269 106,500 560300 Airport Capital Acquisition /CIP 67,065 39,435 106,500 Expense Total 67,065 39,435 106,500 Operating impact: The installation ofa new utility lines will add maintenance expense to the City's operations. The 160,000 estimated expenses are less than $10,000 per year. 160,000 160,000 A3453 - Rehabilitate Terminal Building D &Roof 911301OW300 334900 Other State Grants 75,000 75,000 393240 From Airport Operations 27,000 27,000 Receipts Total 27,000 75,000 102,000 560300 Airport Capital Acquisition /CIP - 102,000 102,000 Expense Total - 102,000 102,000 Operating impact: Repairing aged facilities will lower the City's operating expenditures through decreased maintenance costs. The estimated decrease in operating expenses is less than $10,000 peryear. A3454 - Airport Master Plan This project is to update the Airport's master plan. 331100 Federal Grants 144,000 144,000 393413 From FY14 GO Bonds 16,000 16,000 Receipts Total 160,000 160,000 560300 Airport Capital Acquisition /CIP 160,000 160,000 Expense Total 160,000 160,000 Operating impact: This will have a negligible impact on the City's operating budget. A3458 - Ruppert Property Land Acquisition 331100 Federal Grants 4,500,000 4,500,000 392100 Sale of Land 500,000 500,000 Receipts Total 5,000,000 5,000,000 560300 Airport Capital Acquisition /CIP 5,000,000 5,000,000 Expense Total 5,000,000 5,000,000 Operating imoact: This will have a negligible impact on the Citv's operating budget. M3624- Riverside Dr & Arts Campus Storm Sewer Modification 353 City of Iowa City Capital Improvement Program Project Summary by Name 354 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total This will be a joint project with the University of Iowa to upgrade the Riverside Drive / Arts Campus storm sewer and lift station to perform better during future floods. 334610 University of Iowa 500,000 500,000 393290 From Storm water 19 500,000 500,019 Receipts Total 19 1,000,000 1,000,019 580200 Storm Water Mgmt Capital Acquisition 19 1,000,000 1,000,019 Expense Total 19 1,000,000 1,000,019 Operating impact: The storm sewer upgrade will have a negligible effect on the operating budget, however, the potential benefit could be significant in another flood event. M3626 - First Avenue Storm Sewer Improvements This project will replace and upgrade the storm sewer system between Mall Drive and First Avenue, north of Lower Muscatine Road. 363150 Copies/Computer Queries 630 630 393410 From FY12 GO Bonds 346,035 346,035 393415 From 06 GO Bonds 363,336 363,336 393417 From 08 GO Bonds 1,125,000 1,125,000 Receipts Total 1,835,001 1,835,001 580200 Storm Water Mgmt Capital Acquisition 754,762 1,080,239 1,835,001 Expense Total 754,762 1,080,239 1,835,001 Operating impact: Repairing aged facilities will lower the City's operating expenditures through decreased maintenance costs. The estimated decrease in operating expenses is less than $10,000 peryear. 53802 - Moss Ridge Road This project will provide a transportation link from Hwy 1 to propertieswest of the Pearson property. The project will include paving, sidewalk, sanitary sewer, water main, traffic signals, and a storm sewer improvements An grant from Revitalize Iowa's Sound Economy (RISE) from the Iowa Department of Transportation has been approved. 334900 Other State Grants 1,906,250 1,906,250 393411 From FY13 GO Bonds 1,610,000 1,610,000 393413 From FY14 GO Bonds 1,390,000 1,390,000 Receipts Total 4,906,250 4,906,250 434710 Roads 344,494 4,559,606 4,904,100 Expense Total 344,494 4,559,606 4,904,100 Operating impact: The addition ofa new road will add maintenance expense to the City's operations The estimated expenses are less than $10,000 per year. 53803 - Lower Muscatine - Kirkwood to First Avenue Reconstruct Lower Muscatine from Kirkwood to First Avenue. Construction includes storm sewer, water mains, sanitary sewer, undergrounding of aerial utilities and sidewalks on both sides of street. This project is utilizing Federal STP funds. 313500 Utility Franchise Tax 375,102 375,102 331100 Federal Grants 1,720,000 1,720,000 336190 Other Local Governments 405,654 405,654 382500 Housing Rents 31,080 31,080 392200 Sale of Buildings 300,000 300,000 393170 Transfers from TIF Districts 1,386,541 1,386,541 393210 From Water Operations 1,095,819 1,095,819 393220 From Wastewater Operations 470,000 470,000 393290 From Storm water 250,000 250,000 393410 From FY12 GO Bonds 540,000 540,000 393411 From FY13 GO Bonds 375,000 375,000 393412 From 2015 GO Bonds 397 397 393417 From 08 GO Bonds 600,000 600,000 393418 From 09 GO Bonds 125,000 125,000 393419 From 10 GO Bonds 543,909 543,909 393420 From 11 GO Bonds 1,091,261 1,091,261 Receipts Total 6,509,109 2,800,654 9,309,763 434710 Roads 2,784,430 4,359,515 7,143,945 520300 Sewer Systems 340,000 340,000 530300 Water Distnbution System 1,254,181 1,254,181 580200 Storm Water Mgmt Capital Acquisition 500,000 500,000 354 City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 2017 2018 57,611 Prior Years Revised Budget Projection Projection Projection Total Expense Total 2,784,430 6,453,696 9,238,126 Operating impact: Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance 14,268 costs. The estimated decrease in operating expenses is less than $10,000 peryear. 3,750 53806 - Harrison Street Reconstruction 3,750 This project reconstruct Harrison Street from Dubuque St.to Clinton Street subject to the private development ofthe adjacent parcel. 393150 Road Use Tax 7,630 7,630 393412 From 2015 GO Bonds 500,000 500,000 Receipts Total 7,630 500,000 507,630 434710 Roads 7,630 500,000 507,630 Expense Total 7,630 500,000 507,630 Operating impact: Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance 55,829 costs. The estimated decrease in operating expenses is less than $10,000 peryear. 55,829 53809 - Iowa City Gateway Project (Dubuque Street) 1,930,000 This project will reconstruct and elevate approx. 4,200 feet of Dubuque Street and replace the Park Road Bridge with a structure that is higher and 1,930,000 longer than the existing bridge. The project will incorporate multi -modal features and be designed to provide flood protection for the Dubuque 1,376,370 Street corridor and reduce flood peaks upstream from the Park Road Bridge. Federal funding of this project is identified as $6 million grant from the 1,095,001 Surface Transportation Program; $3 million grant from Economic Development Administration; and $1.5 million from Transportation, Housing 8 4,254,276 Urban Development. This project includes the North River Corridor Trunk Sewer and construction of Park Road to Riverside Drive. 4,475,296 331100 Federal Grants 1,417,345 4,541,328 4,541,328 10,500,000 393160 Local Option Taxes 937,614 25,156,614 26,094,228 393426 From FY16 GO bonds 10,314,206 10,314,206 393220 From Wastewater Operations - 400,000 2,000,000 2,000,000 4,400,000 Receipts Total 2,354,959 25,556,614 6,541,328 16,855,534 51,308,434 434710 Roads 2,301,898 1,078,387 16,180,522 18,735,000 38,295,807 434720 Bridge Construction 18,000 5,724,840 2,135,500 7,878,340 434730 Other PW Capital Acquisition /CIP 2,014 2,014 520300 Sewer Systems 732,273 400,000 2,000,000 2,000,000 5,132,273 Expense Total 3,054,185 1,478,387 23,905,362 22,870,500 51,308,434 Operating impact: The project will not only add new infrastructure and replace old infrastructure, but it will also lower operating costs due to the decrease in the number of times that the road will have to be closed during rain and flood events. Estimated savings is between $10,000 and $20,000 per year. 53811 - Sycamore St- Highway 6 to City Limits This project will reconstruct Sycamore St from Burns Ave to the City limits as three lane Portland cement concrete street with curb and gutter The project also includes sidewalks and storm sewer. Sycamore St from US 6 to Burns Ave will be converted from a four lane roadway to a three lane section. The project may include improvements at the US 6 intersection. This project may include IDOT U -STEP funds forthe US 6 intersection. 334900 Other State Grants 57,611 402,389 460,000 341500 Dev Fee- Sdwlk/Paving 14,268 14,268 363150 CoPes/Computer Queries 3,750 3,750 393210 From Water Operations 100,000 100,000 393412 From 2015 GO Bonds 116,448 116,448 393416 From 07 GO Bonds 700,000 700,000 393418 From 09 GO Bonds 55,829 55,829 393419 From 10 GO Bonds 1,930,000 1,930,000 393420 From 11 GO Bonds 1,376,370 (281,369) 1,095,001 Receipts Total 4,254,276 221,020 4,475,296 434710 Roads 4,327,735 106,871 4,434,606 530300 Water Distribution System 100 100,000 100,100 Expense Total 4,327,835 206,871 4,534,706 Operating impact: Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance costs. The estimated decrease in operating expenses is less than $10,000 peryear. 53814 - Traffic Signal Projects Annual appropriation for the signalization of intersections. 334900 Other State Grants 61,000 61,000 01-11 City of Iowa City Capital Improvement Program Project Summary by Name Operating impact: The addition of new traffic signals will add maintenance expense to the City's operating budget The estimated increase in operating expenses is less than $10,000 per year. 53816 - Traffic Calming 66,959 2014 2015 2016 2017 2018 Annual appropriation for providing traffic miming. Receipts Total Prior Years Revised Budget Projection Projection Projection Total 393150 Road Use Tax 113,084 25,000 25,000 207,356 Receipts Total 62,356 25,000 113,084 393410 From FY12 GO Bonds 120,000 25,000 207,356 433500 Traffic Eng Lights 32,935 74,423 25,000 120,000 393411 From FY13 GO Bonds 25,000 250,000 Expense Total 32,935 74,423 25,000 25,000 250,000 393412 From 2015 GO Bonds 207,356 Operating impact: The addition of infrastructure of this nature adds maintenance expense to the 120,000 budget. 120,000 393419 From 10 GO Bonds 120,000 120,000 393420 From 11 GO Bonds 70,000 363150 Copies/Computer Queries 160 70,000 393426 From FY16 GO bonds 120,000 369200 Reimbursement of Damages 24,505 120,000 393427 From 2017 G O Bond 24,505 393150 Road Use Tax 56,047 120,000 20,000 120,000 393426 From 2016 G O Bond 20,000 156,047 Receipts Total 62,732 20,000 20,000 120,000 120,000 Receipts Total 423,084 311,000 120,000 120,000 120,000 120,000 1,214,084 433500 Traffic Eng Lights 235,761 616,323 120,000 120,000 120,000 120,000 1,334,084 Expense Total 235,761 616,323 120,000 120,000 120,000 120,000 1,334,084 Operating impact: The addition of new traffic signals will add maintenance expense to the City's operating budget The estimated increase in operating expenses is less than $10,000 per year. 53816 - Traffic Calming 66,959 25,000 25,000 25,000 25,000 25,000 Annual appropriation for providing traffic miming. Receipts Total 66,959 25,000 25,000 25,000 25,000 393150 Road Use Tax 62,356 25,000 25,000 25,000 25,000 25,000 207,356 Receipts Total 62,356 25,000 25,000 25,000 25,000 25,000 207,356 433500 Traffic Eng Lights 32,935 74,423 25,000 25,000 25,000 25,000 207,356 Expense Total 32,935 74,423 25,000 25,000 25,000 25,000 207,356 Operating impact: The addition of infrastructure of this nature adds maintenance expense to the City's operating budget. The estimated increase in operating expenses is less than $10,000 per year. 53821 - Ovenvidth PaAnglSidewalks Annual appropriation for providing extra width pavement on roadways 393150 Road Use Tax 66,959 25,000 25,000 25,000 25,000 25,000 191,959 Receipts Total 66,959 25,000 25,000 25,000 25,000 25,000 191,959 434710 Roads 20,846 50,000 204,191 434740 Sidewalks 94,691 9,300 20,846 434740 Sidewalks 16,111 55,000 25,000 25,000 25,000 25,000 171,111 Expense Total 36,959 55,000 25,000 25,000 25,000 25,000 191,959 Operating impact: This project creates additional infrastructure to maintain. The estimated increase in 53822 - Curb Ramps -ADA Biennial appropriation for the construction of ADA accessible curb ramps. 393150 Road Use Tax 5,166 50,000 50,000 105,166 393420 From 11 GO Bonds 99,003 99,003 Receipts Total 104,191 50,000 50,000 204,191 434740 Sidewalks 94,691 9,300 50,000 50,000 204,191 Expense Total 94,691 9,300 50,000 50,000 204,191 Operating impact: This project creates additional infrastructure to maintain. The estimated increase in operating costs is negligible. 53823 - Brick Street Repairs Annual appropriation for the repair of brick streets. 363150 Copies/Computer Queries 160 160 369200 Reimbursement of Damages 24,505 24,505 393150 Road Use Tax 56,047 20,000 20,000 20,000 20,000 20,000 156,047 Receipts Total 62,732 20,000 20,000 20,000 20,000 20,000 162,732 434710 Roads 62,732 20,000 20,000 20,000 20,000 20,000 162,732 Expense Total 62,732 20,000 20,000 20,000 20,000 20,000 162,732 Operating impact: Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance costs. The estimated decrease in operating expenses is less than $10,000 peryear. 01-11 City of Iowa City Capital Improvement Program Project Summary by Name 53828 - Sidewalk IWill Annual program to construct sidewalkswhere gaps exist 363150 Copies/Computer Queries 340 2014 2015 2016 2017 2018 1,420 434710 Roads Prior Years Revised Budget Projection Projection Projection Total 53824 - Pavement Rehabilitation Operating impact: Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance 100,000 393411 From FY13 GO Bonds expenses is less than $10,000 peryear. 100,000 Annual appropriation for resurfacing roadways. 393412 From 2015 GO Bonds 100,000 100,000 393418 From 09 GO Bonds 313500 Utility Franchise Tax 324,269 117,665 117,665 117,665 117,665 117,665 912,594 334900 Other State Grants 545,633 100,000 393420 From 11 GO Bonds 100,000 545,633 334910 I -JOBS 537,142 100,000 100,000 537,142 363150 Copies/Computer Queries 1,215 100,000 100,000 701,420 434710 Roads 63 1,215 369100 Reimb of Expenses 30,355 63 434740 Sidewalks 318,142 183,215 100,000 30,355 393140 General Fund CIP Funding 100,000 100,000 100,000 100,000 100,000 100,000 600,000 393150 Road Use Tax 2,741,914 425,000 425,000 425,000 425,000 425,000 4,866,914 393220 From Wastewater Operations 23,970 23,970 393240 From Airport Operations 41,228 41,228 393260 From Landfill Operations 20,020 20,020 393290 From Storm water 17,940 17,940 Receipts Total 4,383,686 642,665 642,665 642,665 642,665 642,665 7,597,011 434710 Roads 4,057,530 968,821 642,665 642,665 642,665 642,665 7,597,011 Expense Total 4,057,530 968,821 642,665 642,665 642,665 642,665 7,597,011 Operating impact: Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance costs. The estimated decrease in operating expenses is less than $10,000 peryear. 53826 - Undergrou d Electrical Facilities Annual average expense to convert overhead electrical systems to underground. Dubuque Street, Riverside Drive, and Gilbert Street are currently the priority comdorsfor undergrounding electrical facilities. 313500 Utility Franchise Tax 96,330 175,000 175,000 175,000 175,000 175,000 973,330 Receipts Total 96,330 175,000 175,000 175,000 175,000 175,000 973,330 434710 Roads 273,330 175,000 175,000 175,000 175,000 973,330 Expense Total 273,330 175,000 175,000 175,000 175,000 973,330 Operating impact: Maintenance of the electrical lines is the responsibility ofthe utility companies This project has a negligible impact on the Citv's coeratino budget. 53828 - Sidewalk IWill Annual program to construct sidewalkswhere gaps exist 363150 Copies/Computer Queries 340 181,000 362,000 Receipts Total 340 393150 Road Use Tax 1,420 434710 Roads 181,000 181,000 1,420 393410 From FY12 GO Bonds 100,000 181,000 362,000 Operating impact: Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance 100,000 393411 From FY13 GO Bonds expenses is less than $10,000 peryear. 100,000 100,000 393412 From 2015 GO Bonds 100,000 100,000 393418 From 09 GO Bonds 99,660 99,660 393419 From 10 GO Bonds 100,000 100,000 393420 From 11 GO Bonds 100,000 100,000 393427 From 2017 G O Bond 100,000 100,000 Receipts Total 401,420 100,000 100,000 100,000 701,420 434710 Roads 63 63 434740 Sidewalks 318,142 183,215 100,000 100,000 701,357 Expense Total 318,205 183,215 100,000 100,000 701,420 Operating impact: This project creates additional infrastructure to maintain. The estimated increase in 53830 - Alley Assessment This project will include new concrete paving and storm sewer for one block of alley. The cost of this project will be assessed to the adjacent property owners. 393910 Misc Transfers In 181,000 181,000 362,000 Receipts Total 181,000 181,000 362,000 434710 Roads 181,000 181,000 362,000 Expense Total 181,000 181,000 362,000 Operating impact: Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance costs. The estimated decrease in operating expenses is less than $10,000 peryear. 01-YA City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total 53834 - Burlington/Madison Intersection and Median This project will reconstruct the intersection of Burlington and Madison to add turn lanes on Madison, signal improvements, and the replacement of water and sewer mains. The project also includes a landscaped median from the Iowa River to Madison Street. The project is designed to address pedestrian and traffic flows related to the U of I Recreation Centerand future growth. 331100 Federal Grants 500,000 1,011,000 1,511,000 393150 Road Use Tax 53,774 53,774 393210 From Water Operations 84,355 (81,405) 2,950 393419 From 10 GO Bonds 290,000 (290,000) - Receipts Total 428,129 (371,405) 500,000 1,011,000 1,567,724 434710 Roads 138,524 289,605 1,100,000 1,528,129 530300 Water Distribution System 39,595 39,595 Expense Total 138,524 329,200 1,100,000 1,567,724 Operating impact: This project will replace old infrastructure which should reduce operating costs, but also adds additional turning lanes and traffic signals which will require additional maintenance. The net impact of the changes on the City's operating budget will be negligible. 53840 - Burlington/Clinton Intersection Improvements This project will reconstruct the intersection of Burlington and Clinton to add turn lanes on Clinton, signal improvements, and replace water mains. This project will be designed to reduce the accident rate at this location. This project is proposed for completion during construction of the Voxman Music Building and Clapp Recital Hall. 331100 Federal Grants 200,000 200,000 393210 From Water Operations 100,000 100,000 393412 From 2015 GO Bonds 840,000 840,000 Receipts Total 1,140,000 1,140,000 434710 Roads 1,668 1,038,332 1,040,000 530300 Water Distribution System 100,000 100,000 Expense Total 1,668 1,138,332 1,140,000 Operating impact: This project will replace old infrastructure which should reduce operating costs, but also adds additional turning lanes and traffic signals which will require additional maintenance. The net impact of the changes on the City's operating budget will be negligible. 53843 - RR Crossings -City Wide Annual appropriation for the repair of railroad crossings. 369100 Reimb of Expenses 2,625 2,625 393150 Road Use Tax 60,049 20,000 20,000 20,000 20,000 20,000 160,049 Receipts Total 62,674 20,000 20,000 20,000 20,000 20,000 162,674 434710 Roads 37,674 45,000 20,000 20,000 20,000 20,000 162,674 Expense Total 37,674 45,000 20,000 20,000 20,000 20,000 162,674 Operating impact: Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance costs. The estimated decrease in operating expenses is less than $10,000 peryear. 53849 - Brick Street Reconstruction This project will reconstruct one block of brick street and will include complete removal ofthe existing pavement, salvage of existing bricks, construction of new 7 inch concrete pavement base with asphalt setting bed and brick surface. 334900 Other State Grants 56,325 56,325 393150 Road Use Tax 32,927 32,927 393410 From FY12 GO Bonds 290,000 290,000 393417 From 08 GO Bonds 70,216 70,216 393427 From 2017 G O Bond 800,000 800,000 Receipts Total 360,216 89,252 800,000 1,249,468 434710 Roads 374,768 74,700 800,000 1,249,468 Expense Total 374,768 74,700 800,000 1,249,468 Operating impact: Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance costs. The estimated decrease in operating expenses is less than $10,000 peryear. 53854 - American Legion Road Scott Blvd to Taft Ave 01-17 City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total This project will include the study of the intersection of Scott Boulevard and Muscatine Avenue /American Legion Road to determine the preferred traffic control measuresto reduce delay /congestion. The study will evaluate existing conditions, traffic signal control with additional turn lanes, and a roundabout. Based on the results of the study, a preferred alternative for the intersection improvements will be chosen, designed and constructed. This project will also reconstruct American Legion Road to urban standards from Taft Avenue to Scott Boulevard and include an 6' sidewalk. 341500 Dev Fee- Sdwlk/Paving 41,537 41,537 393427 From 2017 GO Bond 350,000 350,000 393426 From 2016 GO Bond 6,300,000 6,300,000 Receipts Total 41,537 350,000 6,300,000 6,691,537 434710 Roads 350,000 6,300,000 6,650,000 Expense Total 350,000 6,300,000 6,650,000 Operating impact: This project will replace old infrastructure which should reduce operating costs, but also adds additional pavement and trails which will require additional maintenance. The net impact of the changes on the City's operating budget will be less than $10,000 per year. 53868 - Mormon Trek Blvd - Right Turn at Benton 8 3 Lane Conversion This project will install a right turn lane from northbound Mormon Trek to eastbound Benton Street. The existing four lane section from Rohret Road to Cameron Way will be converted to a three lane section and necessary signal modifications will be made. 393426 From FY16 GO Bonds 500,000 500,000 Receipts Total 500,000 500,000 434710 Roads 500,000 500,000 Expense Total 500,000 500,000 Operating impact: This project will replace old infrastructure which should reduce operating costs. The net impact of the changes on the City's operating budget will be negligible. 53871 - list Ave /IAIS RR Crossing Improvements This project will construct an overpassto replace the at grade crossing of the IAIS Railroad and First Avenue. 331100 Federal Grants 2,423,000 2,423,000 363150 Copies/Computer Queries 160 160 393150 Road Use Tax 13,616 13,616 393410 From FY12 GO Bonds 2,190,000 2,190,000 393412 From 2015 GO Bonds 2,050,000 2,050,000 393413 From FY14 GO Bonds 1,000,000 1,000,000 393417 From 08 GO Bonds 192,000 192,000 393416 From 09 GO Bonds 500,000 500,000 Receipts Total 2,695,776 1,000,000 4,473,000 6,366,776 434710 Roads 443,149 3,291,865 2,519,222 1,935,000 6,169,236 434720 Bridge Construction 160,764 160,764 Expense Total 603,913 3,291,865 2,519,222 1,935,000 6,350,000 Operating impact: This project will increase operating costs due tothe increased cost of maintenance on the overpass. The estimated increase in operating costs is less than $10,000 per year. 53910 - Bridge Maintenance/Repair Annual appropriation for the repairand minor maintenance of bridges. 393150 Road Use Tax 225,260 50,000 50,000 50,000 50,000 50,000 475,260 Receipts Total 225,260 50,000 50,000 50,000 50,000 50,000 475,260 434300 Streets awning Programs 4,767 4,767 434720 Bridge Construction 166,260 84,253 50,000 50,000 50,000 50,000 470,513 Expense Total 191,027 84,253 50,000 50,000 50,000 50,000 475,260 Operating impact: This project should reduce operating costs due to the upkeep and maintenance of older infrastructure. The decrease in oceratino costs is nealiaible. 53919 - Rochester Avenue Bridge This project will replace the Rochester Avenue Bridge over Ralston Creek. The project will include sidewalks on both sides of Rochester Avenue This project will be funded with 60/20 federal bridge funds 334900 Other State Grants 65,485 574,515 640,000 IN.] City of Iowa City Capital Improvement Program Project Summary by Name Operating impact: This project will increase operating costs due to the maintenance that will be necessary for the landscaping improvements. The estimated increase in operating costs is less than $10,000 per year. 53930 - Dubuque SVI -80 Pedestrian Bridge Prior Years 2014 2015 Revised Budget 2016 2017 2018 Projection Projection Projection Total 393210 From Water Operations 315,000 331100 Federal Grants 315,000 393420 From 11 GO Bonds 215,000 50,000 380,000 215,000 Receipts Total 595,485 574,515 1,720,000 1,170,000 434720 Bridge Construction 482 ,419 687,581 Expense Total 55,341 1,170,000 Expense Total 482,419 687,581 50,000 1,170,000 Operating impact: This project will reduce operating costs due tothe replacement of older infrastructure. The estimated decrease in operating expenses is less than $10,000 per year. 53921 - Interstate 80 Aesthetic Improvements Landscaping and aesthetic treatments in the Interstate 80 corridor. The objective ofthis project is to mitigate the visual impact of the addition ofa third lane to 1 -80 and to provide cohesive and pleasing feel to the Iowa City corridor. Local funds are proposed for design; outside funding is proposed for implementation. 334900 Other State Grants 100,000 100,000 200,000 336130 Ccralville 19,838 19,838 393150 Road Use Tax 20,102 20,102 393413 From FY14 GO Bonds 30,000 30,000 Receipts Total 39,940 30,000 100,000 100,000 269,940 434720 Bridge Construction 39,940 30,000 100,000 100,000 269,940 Expense Total 39,940 30,000 100,000 100,000 269,940 Operating impact: This project will increase operating costs due to the maintenance that will be necessary for the landscaping improvements. The estimated increase in operating costs is less than $10,000 per year. 53930 - Dubuque SVI -80 Pedestrian Bridge This project will construct a pedestrian bridge along Dubuque Street over 1 -80, and extend the trail north along Dubuque Street to the Butler Bridge. Portions of this project will be constructed with the IDOT's project to reconfigure this interchange. Estimated payback period for LED streetlights is 3.5 years. 331100 Federal Grants 935,000 935,000 393410 From FY12 GO Bonds 380,000 50,000 380,000 393412 From 2015 GO Bonds 785,000 785,000 Receipts Total 380,000 1,720,000 2,100, 000 434720 Bridge Construction 55,341 2,044,659 2,100,000 Expense Total 55,341 2,044,659 2,100,000 Operating impact: This project will increase operating costs due tothe maintenance that will be necessary for the pedestrian bridge improvements. The estimated increase in operating costs is less than $10,000 per year 53931 - Sycamore Street - City Limits to South Gilbert Street This project will reconstruct Sycamore Street to arterial standards using the Complete Streets Policy. This project will be built in two phases. Phase 1 will be north -south leg of Sycamore Street and Phase 2 will be the east -west leg of Sycamore Street. 393413 From FY14 GO Bonds 2,500,000 2,500,000 393428 From 2018 G O Bond 3,040,000 3,040,000 Receipts Total 2,500,000 3,040,000 5,540,000 434710 Roads 2,500,000 3,040,000 5,540,000 Expense Total 2,500,000 3,040,000 5,540,000 Operating impact: This project will increase operating costs due tothe maintenance that will be necessary for the roadway improvements. The estimated increase in operating costs is less than $10,000 per year. 53932 - LED Streetlight Replacement This project will retrofit existing streetlights with LED technology. Estimated payback period for LED streetlights is 3.5 years. 393150 Road Use Tax 50 ,000 50,000 50,000 50,000 200,000 Receipts Total 50,000 50,000 50,000 50,000 200,000 433500 Traffic Eng Lights 50 ,000 50,000 50,000 50,000 200,000 Expense Total 50,000 50,000 50,000 50,000 200,000 Operating impact: P3956 - Public Works Facility Site Work 011.91 City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total This project will consist ofgading, undergrounding utilities, partial paving, and landscaping/screening of the South Gilbert Street 393416 From 09 GO Bonds Public Works Facility site. 1,243 393416 From 09 GO Bonds 260,000 260,000 Receipts Total 260,000 260,000 434730 Other PW Capital Acquisition /CIP 94,743 155,257 250,000 Expense Total 94,743 155,257 250,000 Operating impact: This project will increase operating expenses due to the maintenance necessary for the Expense Total improvements The estimated increase in operating costs is negligible. 702,243 P3957 - Vehicle Wash System at Public Works Facility-S. Gilbert Street system at the old public works facility. The system should be Construct an automated vehicle wash system for large vehiclesand provide wash racksfor the manual cleaning of large vehiclesat the more efficient which should lower the City's operating South Gilbert Street Public Works Facility. 393295 Equipment Operations 790,000 790,000 393420 From 11 GO Bonds 40,000 40,000 Receipts Total 40,000 790,000 630,000 434730 Other PW Capital Acquisition /CIP 13,944 16,056 600,000 630,000 Expense Total 13,944 16,056 600,000 630,000 Operating impact: This system replaces the current system at the old public works facility. The system should be more energy efficient and water efficient which should lower the City's operating costs The estimated decrease P3958 - Public Works Fuel Facility Construct new fuel tanks and fueling island at the South Gilbert Street Public Works Facility, replacing the existing fuel facilities at Riverside Or 363150 Copies/Computer Queries 1,000 1,000 393416 From 09 GO Bonds 1,243 1,243 393419 From 10 GO Bonds 700,000 700,000 Receipts Total 702,243 702,243 434730 Other PW Capital Acquisition /CIP 447,693 254,550 702,243 Expense Total 447,693 254,550 702,243 Operating impact: This system replaces the current system at the old public works facility. The system should be more efficient which should lower the City's operating costs The estimated decrease in operating costs is negligible. P3961 - West Side Levee Project The West Side Levee Project includes the construction of an earthen levee, riverbank stabilization, and interior drainage improvements The Levee will extend approximately 3000 linear feet along the western bank of the Iowa River from the CRANDIC Railroad Bridge to McCollister Boulevard. Interior storm water drainage improvements include the construction of new storm sewer and two new storm water pumping stations 334900 Other State Grants 441,376 4,665,906 5,327,266 363150 Copies/Computer Queries 1,560 1,560 393410 From FY12 GO Bonds 400,000 400,000 Receipts Total 642,936 4,665,906 5,726,646 434710 Roads 72 72 434730 Other PW Capital Acquisition /CIP 453,614 5,274,960 5,726,774 Expense Total 453,666 5,274,960 5,726,646 Operating impact: There will be maintenance costsassociated with the new levee. The estimated increase in P3964 - Rocky Shore Lift StaaondFlood Gates Project This project will construct a pump station near Rocky Shore Drive and construct flood gates on the CRANDIC railroad bridge at Rocky Shore Drive to minimize future flooding of the Hwy 6 corridor. This project is part of a larger flood control strategy developed by the City of Coralville. 334900 Other State Grants 634,255 5,672,702 6,506,957 Receipts Total 634,255 5,672,702 6,506,957 434730 Other PW Capital Acquisition /CIP 635,957 5,671,000 6,506,957 Expense Total 635,957 5,671,000 6,506,957 01.1 City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total Operating impact: There will be maintenance costs associated with the new lift station. The estimated increase in P3970 - Wann Storage Building, Napoleon Park Public Works Site preparation for and construction of a 80'x80' building to be used for warm equipment storage in the winter. This building will replace space lost by development of the Terry Trueblood Recreation Area. 363150 Copies/Computer Queries 480 480 393150 Road Use Tax 7,200 7,200 393411 From FY13 GO Bonds 300,000 300,000 Receipts Total 7,680 300,000 307,680 434730 Other PW Capital Acquisition /Clip 282,344 25,336 307,680 Expense Total 282,344 25,336 307,680 Operating impact: The addition ofthe storage building will increase the City's operating costs for utilities and insurance. 5,417,320 The estimated increase in operating costs is $10,000 to $20,000 per year. P3971 - CBD Streetscape Project This project includes the development and implementation of a streetscape plan for the downtown area, including the Pedestrian Plaza It is expected that a study will commence in FY13 and that a phased implementation will begin in FY14. 393410 From FY12 GO Bonds 67,318 67,318 393411 From FY13 GO Bonds 350,000 350,000 393413 From FY14 GO Bonds 1,000,000 1,000,000 393910 Misc Transfers In 1,000,000 1,000,000 1,000,000 1,000,000 4,000,000 Receipts Total 67,318 1,350,000 1,000,000 1,000,000 1,000,000 1,000,000 5,417,318 434730 Other PW Capital Acquisition /Clip 67,320 1,350,000 1,000,000 1,000,000 1,000,000 1,000,000 5,417,320 Expense Total 67,320 1,350,000 1,000,000 1,000,000 1,000,000 1,000,000 5,417,320 Operating impact: This project will decrease operating costs due to the repair and replacement of infrastructure. The estimated decrease in operating costs is less than $10,000 per year. K3972 - Refuse Building This project will construct a new Solid Waste building with offices, lockers 8 meeting rooms, and storage areas This project is necessary to replace outdated facilities and allow for the relocation ofthe Public Works Operations from the Riverside Drive site to the South Gilbert Street Facility, which is a prerequisite for redevelopment ofthe Riverside Drive site. 393250 From Refuse Operations 700,000 700,000 Receipts Total 700,000 700,000 434730 Other PW Capital Acquisition /Clip 700,000 700,000 Expense Total 700,000 700,000 Operating impact: The replacement of the building will increase the City's operating costs for utilities and insurance. The estimated increase in operating costs is $10,000 to $20,000 per year. P3973 - Traffic Engineering Building This project will construct a new Traffic Engineering building with a tech room work bench, sign shop, materials 8 equipment storage, and vehicle parking. This project is necessary to replace outdated facilities and facilitate the relocation of the Public Works Operations form the Riverside Drive site to the South Gilbert Street Facility and is a prerequisite to redevelopment of the Riverside Drive site. 393150 Road Use Tax 700,000 700,000 Receipts Total 700,000 700,000 434730 Other PW Capital Acquisition /Clip 700,000 700,000 Expense Total 700,000 700,000 Operating impact: The replacement of the building will increase the City's operating costs for utilities and insurance. The estimated increase in operating costs is $10,000 to $20,000 per year. P3974 - Riverside Drive Pedestrian Tunnel Construct a pedestrian tunnel through the railroad overpass on the west side of Riverside Drive. 393170 Transfers from TIF Districts 35,000 35,000 393427 From 2017 GO Bond 1,434,000 1,434,000 Receipts Total 35,000 1,434,000 1,469,000 011 City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total 434730 Other PW Capital Acquisition /CIP 35,000 1,434,000 1,469, 000 Expense Total 35,000 1,434,000 1,469,000 Operating impact: Operating costswill increase due to the required maintenance of the tunnel. The estimated increase in operating costs is less than $10,000 per year. 53975 - William St Reconstruction Reconstruct Williams Street and include streetscape improvements beginning at the intersection of Muscatine Avenue. This project is dependent on the redevelopment of property on the east side of Williams Street. 393210 From Water Operations 30,000 30,000 393290 From Storm water 38,000 38,000 393411 From FY13 GO Bonds 540,000 540,000 Receipts Total - 608,000 608,000 434710 Roads 41,140 566,860 608,000 Expense Total 41,140 566,860 608,000 Operating impact: This project will increase operating costs due tothe maintenance that will be necessary for the streetscape improvements. The estimated increase in operating costs is lessthan $10,000 per year. P3976 - Idyllwild Storm Water Drainage Diversion Project The Idyllwild Storm water Drainage Diversion Project study will evaluate re- routing of off -site drainage from the northwest corner of the Idyllwild Condominiums site. 393290 From Storm water 21,000 21,000 Receipts Total 21,000 21,000 580200 Storm Water Mgmt Capital Acquisition 21,000 21,000 Expense Total 21,000 21,000 Operating impact: The storm water drainage study will have a negligible effect on the operating budget, however, the potential benefit could be significant in another major rain event. P3977 - Riverside Drive Steetscape Improvements Riverside Drive streetscape improvements between Myrtle Avenue and J. S. Highway 6. Project includes consolidation of driveways, undergrounding utilities, installing sidewalks and landscaping. 393170 Transfers from TIF Districts 200,000 200,000 Receipts Total - 200,000 200,000 434730 Other PW Capital Acquisition /CIP 200,000 - 200,000 Expense Total 200,000 - 200,000 Operating impact: This project will increase operating costs due tothe addition of a new park that requires maintenance. The estimated increase in operating expenses is less than $10,000 per year. R4130 - Parks Annual Improvements/Maint. Annual appropriation for maintenance and improvements in parks. 334900 Other State Grants 13,936 13,936 362100 Contrib 8 Donations 1,500 1,500 369100 Reimb of Expenses 4,635 4,635 393140 General Fund CIP Funding - 80,000 80,000 80,000 80,000 80,000 400,000 393410 From FY12 GO Bonds 200,000 200,000 393411 From FY13 GO Bonds - 200,000 200,000 393416 From 07 GO Bonds 80,722 80,722 393417 From 08 GO Bonds 200,000 200,000 393418 From 09 GO Bonds 61,954 61,954 393419 From 10 GO Bonds 73,701 73,701 393420 From 11 GO Bonds 103,978 103,978 Receipts Total 740,426 280,000 80,000 80,000 80,000 80,000 1,340,426 441820 Parks Operations B Maintenance 34 ,425 34,425 441870 Parks Capital Acquisition /CIP 618,242 367,759 80,000 80,000 80,000 80,000 1,306,001 Expense Total 652,667 367,759 80,000 80,000 80,000 80,000 1,340,426 Operating impact: This project will reduce operating costs due to the replacement of older infrastructure 0-V City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total The estimated decrease in operating expenses is less than $10,000 per year. R4136 - Hickory Hill Park Safe /Restroom Construct a safe roomdrestroom and replace oldest pedestrian bridge in Hickory Hill Park, approximately 50'. A federal hazard mitigation grant of $172,000, state grant of $23,000 and our share of this project will be $34,000. 334810 State Disaster Assistance 256 256 334900 Other State Grants 26,812 168,742 195,554 393411 From FY13 GO Bonds 34,000 34,000 393414 From 05 GO Bonds 10,810 10,810 393420 From 11 GO Bonds 149,190 149,190 Receipts Total 187,068 202,742 389,810 441870 Parks Capital Acquisition /CIP 117,783 272,027 389,810 Expense Total 117,783 272,027 389,810 Operating impact: This additional facility will require maintenance, insurance and utilities. The estimated increase in operating expenses is less than $10,000 per year. R4137 - Fnauenholtz- FAller Park Development Develop newly acquired park land on Lower West Branch Rd adjacent to St. Patrick's church site. 369100 Reimb of Expenses 16,650 16,650 393428 From 2018 G O Bond 223,000 223,000 Receipts Total 16,650 223,000 239,650 441870 Parks Capital Acquisition /CIP 16,650 223,000 239,650 Expense Total 16,650 223,000 239,650 Operating impact: This project will increase operating expenses due to the additional maintenance required for the new features and amenities. Estimated additional operating costs are less than $10,000 per year. R4145 - Cemetery Resurfacing Resurface specified roadways within Oakland Cemetery as part of the city-wide biennial asphalt resurfacing program. 393410 From FY12 GO Bonds 50,000 50,000 393419 From 10 GO Bonds 50,000 50,000 Receipts Total 100,000 100,000 441870 Parks Capital Acquisition /CIP 46,398 46,398 Expense Total 46,398 46,398 Operating impact: Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance costs. The estimated decrease in operating expenses is less than $10,000 peryear. R4152 - Terry Trueblood Recreation Area This project provides forthe phased development, in accordance with the concept plan, of the newly acquired Sand Lake Recreation Area (former S 8 G Materials site). The area will include both recreation and conservation components. An Iowa Community Attraction and Tourism grant application will be submitted. 334900 Other State Grants 1,266,834 933,166 2,200,000 362100 Contrib 8 Donations 209,690 100,000 309,690 393410 From FY12 GO Bonds 500,000 500,000 393411 From FY13 GO Bonds 2,000,000 2,000,000 393416 From 07 GO Bonds 208,409 208,409 393417 From 08 GO Bonds 499,999 499,999 393418 From 09 GO Bonds 242,274 242,274 393419 From 10 GO Bonds 606,388 606,388 393420 From 11 GO Bonds 250,000 250,000 Receipts Total 3,783,594 3,033,166 6,816,760 441100 Parks 8 Rec Admin 1,051 1,051 441870 Parks Capital Acquisition /CIP 5,472,115 1,341,631 6,813,746 Expense Total 5,473,166 1,341,631 6,814,797 Operating impact: This project will increase operating costs through the addition of facilities, shelters, a lodge, trails, and other amenities. The estimated increase in operating costs is $50,000 per year. R4153 - Soccer Park Improvements i:IcL1 City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total This project provides forthe continued development and improvement to the Iowa City Kickers Soccer Park. Planned improvements include a system oftails to enhance accessibility, and to create a more park -like atmosphere in the open space areas of the facility. 330,000 393427 From 2017 G O Bond 250,000 250,000 Receipts Total 250,000 250,000 441870 Parks Capital Acquisition /CIP 250,000 250,000 Expense Total 250,000 250,000 Operating impact: This project will increase operating expenses due to the additional maintenance required for the new 425,000 trail and amenities. Estimated additional operating costs are Iessthan $10,000 peryear. 362,691 R4160 - Iowa River Corridor Trail - Peninsula Park to Waterworks Prairie 787,691 This project is a meandering tail along riparian corridor of the Iowa River extending from Peninsula Parkland Thornberry Dog Park) towards 362,691 Waterworks Paine Park. The tail will access to trail users, including persons with disabilities. This project also includes interpretive signage and 787,691 benches. The 2,950 linear That tail project will be part one of a two part project in linking these two park systems. A Resource Enhancement and Protection (REAP) grant was applied forand granted for $200,00. 334900 Other State Grants 200,000 200,000 Receipts Total 200,000 200,000 441870 Parks Capital Acquisition /CIP 200,000 200,000 Expense Total 200,000 200,000 Operating impact: This project will increase operating expenses due to the additional maintenance required for the new trail and amenities. Estimated additional operating costs are Iessthan $10,000 peryear. R4177 - Lower City Park Emergency Access Road Extend the Lower City Park Access Road along ball diamondsand into Normandy Drive to create a secondary access road for emergency vehicle access. 393412 From 2015 GO Bonds 270,000 270,000 393420 From 11 GO Bonds 128 128 Receipts Total 128 270,000 270,128 441870 Parks Capital Acquisition /CIP 8,617 261,511 270,128 Expense Total 8,617 261,511 270,128 Operating impact: Operating costswill increase due to the additional maintenance for the road. The estimated increase in operating costs is less than $10,000 per year. R4178 - Normandy Drive Restoration Project Design and development of parkland in the Normandy Drive areas where housing has been removed due to flooding. This project is a two year phased project and will also include the repurposing of the Ned Ashton House. 393411 From FY13 GO Bonds 409,050 409,050 393413 From FY14 GO Bonds 409,050 409,050 393420 From 11 GO Bonds 12,454 12,454 Receipts Total 12,454 818,100 830,554 441870 Parks Capital Acquisition /CIP 200,484 630,070 830,554 Expense Total 200,484 630,070 830,554 Operating impact: This project will increase operating costs due to the City adding a community facility and additional parkland. In creased costs include maintenance and utilities. Estimated increase in operating costs is $10,000 to $25,000 R4180 - Fairmeadows Park Restroom and Splash Pad This project consists of a restroom that will be build adjacent to the new splash pad. The splash pad will be funded by a $330,0000 Community Development Block Grant. 331100 Federal Grants 330,000 330,000 393411 From FY13 GO Bonds 95,000 95,000 Receipts Total 330,000 95,000 425,000 441870 Parks Capital Acquisition /CIP 362,691 425,000 787,691 Expense Total 362,691 425,000 787,691 i:I:i.1 City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total Operating impact: This project will increase operating costs due to the addition of a new splash pad. The increase in operating costs is estimated to be approximately $10,000 per year. R4181 - Neighborhood Park Improvements Develops master plan for parks and construct facilities at an older park. 393427 From 2017 G O Bond 100,000 100,000 Receipts Total 100,000 100,000 441870 Parks Capital Acquisition /CIP 100,000 100,000 Expense Total 100,000 100,000 Operating impact: The impact on operating costs is negligible. R4185 - Creation of a park at site of North Wastewater Treatment Plant Creation of a new park at the site ofthe North Wastewater Treatment Plant as part of the Riverfront Crossings Plan. 393427 From 2017 G O Bond Receipts Total 445100 Culture 8 Recreation Capital Acquis. Expense Total Operating impact: Estimated impact on operating costs is less than $10,000 per year. 1,470,000 1,470,000 1,470,000 1,470,000 1,470,000 1,470,000 1,470,000 1,470,000 R4186 - Mercer Park Playground This project will upgrade the playground facilitiesat Mercer Park to a regional park. Annual appropriation for the construction or repair of bike trails. 393412 From 2015 GO Bonds 150,000 150,000 Receipts Total 150,000 150,000 441870 Parks Capital Acquisition /CIP 150,000 150,000 Expense Total 150,000 150,000 Operating impact: Estimated impact on operating costs is less than $10,000 per year. 7,510 R4204 - Iowa River Trail, Benton Street to Sturgis Park 50,000 This project will extend the IA RiverTrail from Benton St to Sturgis Park, on the west side of the Iowa River. Future phases of the trail could extend on top ofthe west side levee to McCollister Blvd. Staff has applied fore $400,000 Recreational Trails Grant- Grant funding is anticipated, but not assured. 50,000 334900 Other State Grants 400,000 400,000 393413 From FY14 GO Bonds 150,000 150,000 393412 From 2015 GO Bonds 1,708,000 1,708,000 Receipts Total 150,000 2,108,000 2,258,000 441880 Trail Construction 150,000 2,108,000 2,258,000 Expense Total 150,000 2,108,000 2,258,000 Operating impact: This project will increase operating expenses due to the additional maintenance required for the new trail. Estimated additional operating costs are less than $10,000 per year. R4206 - Intra-City Bike Trails Annual appropriation for the construction or repair of bike trails. 393150 Road Use Tax 7,510 7,510 393411 From FY13 GO Bonds 50,000 50,000 393412 From 2015 GO Bonds 50,000 50,000 393413 From FY14 GO Bonds 50,000 50,000 393426 From FY16 GO bonds 50,000 50,000 393427 From 2017 G O Bond 50,000 50,000 393428 From 2018 G O Bond 50,000 50,000 Receipts Total 7,510 100,000 50,000 50,000 50,000 50,000 307,510 441870 Parks Capital Acquisition /CIP 1,000 1,000 441880 Trail Construction 6,510 100,000 50,000 50,000 50,000 50,000 306,510 fiii City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total Expense Total 7,510 100,000 50,000 50,000 50,000 50,000 307,510 Operating impact: This project will increase operating expenses due to the additional maintenance required for the new trail. Estimated additional operating costs are less than $10,000 per year. R4219 - Scott Park Development & Tail (incl Court Hill Trail Ph. 3) Development of Scott Park intoa neigh horhooNregional park, some excavation to the detention basin, and the construction of a new tail to connect with other trails in east Iowa City. 334900 Other State Grants 351,671 351,671 393290 From Storm water 106,779 106,779 393411 From FY13 GO Bonds 140,000 140,000 Receipts Total 460,650 140,000 600,650 441660 Tail Construction 659,110 659,110 Expense Total 659,110 659,110 Operating impact: This project will increase operating expenses due to the additional maintenance required for the new trail. Estimated additional operating costs are less than $10,000 per year. R4222 - Highway 1 SidewalklTrail- Riveaide Drive to Sunset This project involves the construction ofa 10 -foot wide trail along the north side of Highway 1 from Sunset Street to Orchard Street and an 6 -foot wide tail along the west side of Orchard Street. This project will also include 4 -foot wide sidewalks along the east side of Miller Avenue and the west side of Hudson Avenue, and Highway 1 crossings at the Wal -Mart entrance, Miller Street and Orchard. 363150 Copies/Computer Queries 550 550 393410 From FY12 GO Bonds 1,000,000 1,000,000 393416 From 07 GO Bonds 120,000 120,000 Receipts Total 1,120,550 1,120,550 441660 Tail Construction 650,651 697,599 1,348,250 Expense Total 650,651 697,599 1,348,250 Operating impact: This project will increase operating expenses due to the additional maintenance required for the new trail. Estimated additional operating costs are less than $10,000 per year. R4224 - Hickory Hill Trail Redesign and Development This project will include the use of existing plans and new consultant plans for the re- development of the tail system in conjunction with Friends of Hickory Hill park. the project will also include waylinding, amenity placement and ADA opportunities within the park. 362100 Contrib & Donations 50,000 50,000 50,000 150,000 393426 From FY16 GO bonds 200,000 200,000 393427 From 2017 G O Bond 200,000 200,000 393426 From 2016 G O Bond 200,000 200,000 Receipts Total - - - 250,000 250,000 250,000 750,000 441880 Tail Construction 250,000 250,000 250,000 750,000 Expense Total - 250,000 250,000 250,000 750,000 Operating impact: This project will increase operating expenses due to the additional maintenance required for the new trail. Estimated additional operating costs are less than $10,000 per year. R4316 - Recreation Center Improvements Rebuild east entrance to Robert A. Lee Center including accessible ramp, ailing, fencing, steps, and lighting. Aso, enclose the pod balcony so it can be used and enjoyed by center patrons. 393420 From 11 GO Bonds 206,195 206,195 Receipts Total 206,195 206,195 445100 Culture & Recreation Capital Acquis. 166,763 19,432 206,195 Expense Total 166,763 19,432 206,195 Ooeratino impact: The impact on ooeratina costsfrom this wiled is nealiaible. R4321 -City Park Master Plan & Pool Upgrade This project will bring City Park Pool into compliance with the Americans with Disabilities Act by the removal of the wading pod and construction of a splash pad. The project also includes an expansion of the lawn area surrounding the pool to allow for more seating and picnic areas In addition, we will conduct Park Master Plan to ensure the longterm stability of this park area and amenities. The pod improvements are estimated at $575,000 ii:)1 City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total and the park master plan is estimated to cost $75,000. 393413 From FY14 GO Bonds 650,000 650,000 Receipts Total 650,000 650,000 445100 Culture 8 Recreation Capital Acquis. 650,000 650,000 Expense Total 650,000 650,000 Operating impact: The replacement of the wading pod with a splash pad is expected to reduce the City's operating costs. The estimated decrease in operating costs is less than $10,000 per year. R4322 - Willow Creek/Kiwanis Park Master Plan and Splash Pad This project will have the Parks 8 Recreation Department develop a master plan forthese two parksand include the construction of a Splash Pad for the residents on the west side of Iowa City. 393413 From FY14 GO Bonds 50,000 50,000 393412 From 2015 GO Bonds 350,000 350,000 Receipts Total 50,000 350,000 400,000 441870 Parks Capital Acquisition /CIP 50,000 350,000 400,000 Expense Total 50,000 350,000 400,000 Operating impact: This project will increase operating costs due tothe addition of a new splash pad. The increase in operating costs is estimated to be approximately $10,000 per year. R4328 - Library Public Space Remodeling Implementation of consultants' recommendations to improve public use areas of the library, including improved efficiency of public service desks, additional self-service options, and anew teen space. 362100 Contrib 8 Donations 100,000 100,000 393140 General Fund CIP Funding 143,144 143,144 393411 From FY13 GO Bonds 100,000 100,000 393413 From FY14 GO Bonds 100,000 100,000 Receipts Total 143,144 300,000 443,144 442700 Library Capital Acquisition /CIP 222,692 200,000 422,692 Expense Total 222,692 200,000 422,692 Operating impact: The impact on operating costsfrom this project is negligible. R4329 - Recreation Center Phase 2lmprovements This project continues the phase one renovation and improvement project for the Robert A- Lee Community Recreation Center. Phase 2 includes renovations to the ground floor including the game room, fitness room, locker rooms, and gymnasium. Projects include tile replacement, locker room maintenance and upgrades, replacement of gym acoustic panels, scoreboards, and basketball standards. Fitness room equipment upgrades and general facility layout enhancements. 362100 Contrib 8 Donations 15,000 15,000 393426 From 2016 G O Bond 310,000 310,000 Receipts Total 325,000 325,000 445100 Culture 8 Recreation Capital Acquisition 325,000 325,000 Expense Total 325,000 325,000 Operating impact: The impact on operating costsfrom this project is negligible. R4330 - Annual Recreation Center Improvement Fund Funds various facility upgrade, replacement, and maintenance projects for components that have exceeded their life expectancy for the Robert A- Lee Recreation Center and Mercer /Scanlon Recreation Center. 393140 General Fund CIP Funding 50 ,000 50,000 50,000 50,000 200,000 Receipts Total 50,000 50,000 50,000 50,000 200,000 445100 Culture B Recreation Capital Acquisition 50 ,000 50,000 50,000 50,000 200,000 Expense Total 50,000 50,000 50,000 50,000 200,000 Operatino impact: The imoad on ooeratino costs from this oroiect is nealiaible. R4331 - Elementary School Recreation Facility Partnership i:I:i7 City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total Partnership with the Iowa City Community School District to construct an expanded gymnasium recreation facillity at a neighborhood elementary school. 393412 From 2015 GO Bonds 750,000 750,000 Receipts Total 750,000 750,000 445100 Culture & Recreation Capital Acquisition 750,000 750,000 Expense Total 750,000 750,000 There will be no operating budget impact when the new software is in place. It's estimated the maintenance fee for the new software will be equivalent tothe existing maintenance fee. There might be an overall savings if the new software is cloud based and requires less server space. Y4404- Radio System Upgrade and Migration Replacement of the Radio Communications System that was originally purchased in 1991. 336110Johnson County 107,305 107,305 336130 Coralville 40,087 40,087 336190 Other Local Governments 13,362 13,362 369900 Misc Other Income 30,000 30,000 392300 Sale of Equipment 7,500 7,500 393414 From 05 GO Bonds 12,225 12,225 393415 From 06 GO Bonds 100,000 100,000 393416 From 07 GO Bonds 100,757 100,757 393417 From 08 GO Bonds 600,000 600,000 393418 From 09 GO Bonds 100,000 100,000 393419 From 10 GO Bonds 300,000 300,000 Receipts Total 1,411,236 1,411,236 421700 Police Capital Acquisition /Clip 752,803 658,433 1,411,236 Expense Total 752,803 658,433 1,411,236 Operating impact: This project will reduce maintenance costs due tothe replacement of old and outdated equipment. The estimated decrease in operating costs is less than $10,000 per year. Y4405 - Police Records & CA Dispatch Replace current disparate software systemswith a unified software package. 393417 From 08 GO Bonds 500,113 500,113 393418 From 09 GO Bonds 250,000 250,000 Receipts Total 750,113 750,113 421700 Police Capital Acquisition /Clip 566,547 186,566 753,113 Expense Total 566,547 186,566 753,113 Operating impact: The software will have maintenance costsassociated with it that will increase the City operating costs. These costs have been funded for several year, but should amount toapproximately $50,000 per year. Y4406 - Fire Apparatus Vehicles scheduled for replacement within this plan are: FY12 Spartan Engine - $634,000; FY13 Pumper - $634,00; FY16 Scotty House - $ 60,000; FY16 Pumper( #355) - $810,000 369100 Reimb of Expenses 290 290 392300 Sale of Equipment 360,000 360,000 334610 University of Iowa 60,000 60,000 393410 From FY12 GO Bonds 604,900 604,900 393415 From 06 GO Bonds 124,000 124,000 393416 From 07 GO Bonds 102,000 102,000 393417 From 08 GO Bonds 848,102 848,102 393418 From 09 GO Bonds 509,000 509,000 393420 From 11 GO Bonds 293,905 293,905 393426 From FY16 GO bonds 60,000 60,000 393427 From 2017 G O Bond 750,000 750,000 Receipts Total 2,842,197 60,000 810,000 3,712,197 422800 Fire Capital Acquisition /Clip 2,842,197 60,000 810,000 3,712,197 Expense Total 2,842,197 60,000 810,000 3,712,197 Operating impact: The operating expenses for the City should decrease due to the replacement of older equipment with newer equipment. The estimated decrease in operating expenses is less than $10,000. 01x1 City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 2017 2018 196,450 Prior Years Revised Budget Projection Projection Projection Total Y4411 - Fire SCBA/Air System Replacement 196,450 Replacing aging Self Contained Breathing Apparatus (SCBA)and air cylinders in FY14. 155,710 42,740 393413 From FY14 GO Bonds 550,000 550,000 Receipts Total 550,000 550,000 422600 Fire Capital Acquisition /Clio 550,000 550,000 Expense Total 550,000 550,000 Operating impact: The estimated impact on the City's operating budget is negligible. Y4422 - Animal Shelter Repl PW 3039 This project will relocate the Animal Sheltertoa site outside the flood plain. Federal Emergency Management Agency (FEMA) will fund a building of equivalent size to the existing building. Additional space and features will be funded locally. 331200 FEMA Reimbursements 1,274,537 1,274,537 334810 State Disaster Assistance 141,615 141,615 362100 Contnb & Donations 332,410 277,492 609,902 392600 Insurance Recoveries 65,741 65,741 393410 From FY12 GO Bonds 700,000 700,000 393910 Misc Transfers In 295,026 295,026 Receipts Total 1,393,177 1,693,644 3,086,621 423400 Animal Control Capital Acquisition 245,970 2,840,651 3,086,621 Expense Total 245,970 2,840,651 3,086,621 Operating impact: The cost to operate a new, largerfacility should increase, howeverthat may be minimized depending on the energy efficiency of the new facility. The City currently has significant operating expenditures due to the use of a temporary facility. The overall impact on the operating budget is difficult to estimate, but is expected to bean increase of less than $10,000 per year. Y4423 - PD 09 JAG Firearms Range & Tactical Equipment 331100 Federal Grants 60,597 60,597 381100 Interest on Investments 1,067 1,067 Receipts Total 61,664 61,664 421700 Police Capital Acquisition /Clio 61,633 61,633 Expense Total 61,633 61,633 Operating impact: The estimated impact on the City's operating budget is negligible. Y4427- Fire Station #1 Kitchen Remodel &Admin Office Upgrade 393410 From FY12 GO Bonds 129,905 129,905 Receipts Total 129,905 129,905 422600 Fire Capital Acquisition /Clio 100,460 29,425 129,905 Expense Total 100,460 29,425 129,905 Operating impact: The estimated impact on the City's operating budget is negligible. Y4428 - Police Crime Lab 331100 Federal Grants 27,525 27,525 393410 From FY12 GO Bonds 62,600 62,600 Receipts Total 62,600 27,525 110,125 421700 Police Capital Acquisition /Clio 94,772 15,353 110,125 Expense Total 94,772 15,353 110,125 Ooeratino impact: The estimated impact on the atv's ooeratino budget is negliaible. Y4429 - Police Station Master Remodeling 393410 From FY12 GO Bonds 196,450 196,450 Receipts Total 196,450 196,450 421700 Police Capital Acquisition /Clio 155,710 42,740 196,450 Expense Total 155,710 42,740 196,450 011] City of Iowa City Capital Improvement Program Project Summary by Name Operating impact: This project adds maintenance costs to the City due to the addition of infrastructure and property. The area has potential to generate additional property tax revenue. The estimated increase in operating costs is less E4513 - Rivertront Crossings Redevelopment The prionty for FY14 is to begin the master plan of the riverfront park and trail, including bank stabilization. The planning will be done concurrently with the Burlington Street Dam study. 334900 Other State Grants 50,000 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total Operating impact: The estimated impact on the City's operating budget is negligible. Y4430 - Police Break roomlRestroom Remodel 393410 From FY12 GO Bonds 59,250 393410 From FY12 GO Bonds 59,250 Receipts Total 59,250 59,250 421700 Police Capital Acquisition /Clio 31,708 27,542 59,250 Expense Total 31,708 27,542 59,250 Operating impact: The estimated impact on the City's operating budget is negligible. 393413 From FY14 GO Bonds Y4432 - Fire Station #3 Kitchen Remodel 200,000 Replace existing aging kitchen and appliances. 200,000 393420 From 11 GO Bonds 393411 From FY13 GO Bonds 35,000 35,000 Receipts Total 35,000 35,000 422800 Fire Capital Acquisition /Clio 35,000 35,000 Expense Total 35,000 35,000 Operating impact: The estimated impact on the City's operating budget is negligible. Y4433 PD FY12 JAG Range Equipment Part II 200,000 393428 From 2018 G O Bond 331100 Federal Grants 32,164 32,164 381100 Interest on Investments 81 200,000 81 Receipts Total 32,245 200,000 32,245 421700 Police Capital Acquisition /Clio - 32,245 32,245 Expense Total - 32,245 32,245 Operating impact: The estimated impact on the City's operating budget is negligible. 1,593,407 E4512 - 420th Street Industrial Park 237,194 556,213 200,000 This project will construct the infrastructure and site grading forthe industrial park on 420th Street. 200,000 334900 Other State Grants 532,008 524,192 1,056,200 363150 CoPes/Computer Queries 2,775 2,775 382100 Land Rental 27,298 27,298 393140 General Fund CIP Funding 3,632,375 3,632,375 393220 From Wastewater Operations 921,228 921,228 Receipts Total 5,115,684 524,192 5,639,876 434710 Roads 5,447,412 5,447,412 458000 Community 8 Econ Dvlp CIP 117,433 117,433 Expense Total 5,564,845 5,564,845 Operating impact: This project adds maintenance costs to the City due to the addition of infrastructure and property. The area has potential to generate additional property tax revenue. The estimated increase in operating costs is less E4513 - Rivertront Crossings Redevelopment The prionty for FY14 is to begin the master plan of the riverfront park and trail, including bank stabilization. The planning will be done concurrently with the Burlington Street Dam study. 334900 Other State Grants 50,000 50,000 393170 Transfers from TIF Districts 143,407 143,407 393410 From FY12 GO Bonds 200,000 200,000 393412 From 2015 GO Bonds 200,000 200,000 393413 From FY14 GO Bonds 200,000 200,000 393420 From 11 GO Bonds 200,000 200,000 393426 From FY16 GO bonds 200,000 200,000 393427 From 2017 G O Bond 200,000 200,000 393428 From 2018 G O Bond 200,000 200,000 Receipts Total 450,000 343,407 200,000 200,000 200,000 200,000 1,593,407 458000 Community B Econ Dvlp CIP 237,194 556,213 200,000 200,000 200,000 200,000 1,593,407 Expense Total 237,194 556,213 200,000 200,000 200,000 200,000 1,593,407 371 City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total Operating impact: This project is to re- develop an aging part of the City which could lower infrastructure costs and raise property tax revenues. The estimated increase in revenues and decrease in expenditures is less than $10,000 E4514 - Towncrest Redevelopment Begin public elements of the Towncrest Redevelopment Plan. Previous years includes the MDK project$ 950k= ($625k- GenemiFund;$325k -FY12 GO Bonds) 393140 General Fund CIP Funding 625,000 60,000 60,000 334900 Other State Grants 625,000 393170 Transfers from TIF Districts 3,885,000 93,370 2,300,000 2,300,000 93,370 393410 From FY12 GO Bonds 400,000 130,000 130,000 393140 General Fund CIP Funding 39,000 21,000 400,000 393412 From 2015 GO Bonds Receipts Total 39,000 200,000 6,130,000 6,435,000 458000 Community 8 Econ Dvlp CIP 200,000 393413 From FY14 GO Bonds 6,130,000 200,000 Expense Total 44,452 260,548 6,130,000 200,000 393420 From 11 GO Bonds 399,999 399,999 393426 From FY16 GO bonds 50,000 200,000 200,000 393427 From 2017 G O Bond 50,000 200,000 200,000 393428 From 2018 G O Bond 50,000 200,000 200,000 Receipts Total 1,424,999 293,370 200,000 200,000 200,000 200,000 2,518,369 458000 Community B Econ Dvlp CIP 610,665 1,107,704 200,000 200,000 200,000 200,000 2,518,369 Expense Total 610,665 1,107,704 200,000 200,000 200,000 200,000 2,518,369 Operating impact: This project is to re- develop an aging part of the City which could lower infrastructure costs and raise property tax revenues. The estimated increase in revenues and decrease in expenditures is less than $10,000 E4609 - Burlington St Dam This study will examine the modification of the Burlington Street Dam to address public safety concems, improve riverbank stability, improve fish habitat, and create recreation opportunities. Once the study has been completed, the dam safing and recreational opportunities will be created. 331100 Federal Grants 60,000 60,000 334900 Other State Grants 185,000 3,700,000 3,885,000 362100 Contrib 8 Donations 2,300,000 2,300,000 393170 Transfers from TIF Districts 393412 From 2015 GO Bonds 130,000 130,000 393140 General Fund CIP Funding 39,000 21,000 164,040 60,000 Receipts Total 39,000 266,000 6,130,000 6,435,000 458000 Community 8 Econ Dvlp CIP 44 ,452 260,548 6,130,000 6,435,000 Expense Total 44,452 260,548 6,130,000 6,435,000 Operatino impact: The oceratino impact ofthis orolect is nealiaible G4704 - City Hall -Other Projects Annual appropriation for improvements to City Hall 393310 From Cable Television Operations 180,000 180,000 393410 From FY12 GO Bonds 141,300 141,300 393412 From 2015 GO Bonds 164,040 164,040 393413 From FY14 GO Bonds 244,165 244,165 393416 From 07 GO Bonds 40,105 40,105 393417 From 08 GO Bonds 50,000 50,000 393418 From 09 GO Bonds 50,000 50,000 393419 From 10 GO Bonds 50,000 50,000 393420 From 11 GO Bonds 50,000 50,000 393426 From FY16 GO bonds 50,000 50,000 393427 From 2017 G O Bond 50,000 50,000 393428 From 2018 G O Bond 50,000 50,000 Receipts Total 381,405 424,165 164,040 50,000 50,000 50,000 1,119,610 419200 General Government Capital Acquis. 119,090 686,452 164,040 50,000 50,000 50,000 1,119,582 Expense Total 119,090 686,452 164,040 50,000 50,000 50,000 1,119,582 Operating impact: These improvementsto City Hall could potentially save the City utility expensesand maintenance costs. The estimated decrease in operating costs is lessthan $10,000 peryear. G4712 - ERP Soaware- Finances and HR/Payroll Implement new payroll and human resources software. 369100 Reimb of Expenses 20,000 20,000 ON City of Iowa City Capital Improvement Program Project Summary by Name 373 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total 393416 From 07 GO Bonds 391,986 391,986 393417 From 08 GO Bonds 516,713 516,713 Receipts Total 926,699 926,699 419200 General Government Capital Acquis. 625,026 200,097 1,025,125 Expense Total 625,026 200,097 1,025,125 Operating impact: The software could add numerous efficiencies to the City's operations, but will also add software maintenance expenditures. The estimated increase to the City's operating budget is $50,000 per year. G4714- Remodel City Hall Lobby and Revenue Areas Remodel City Hall lobby for cashiering function and remodel Revenue. 393411 From FY13 GO Bonds 116,400 116,400 393416 From 09 GO Bonds 210,000 210,000 Receipts Total 210,000 116,400 326,400 419200 General Government Capital Acquis. - 326,400 326,400 Expense Total - 326,400 326,400 Operating impact: This project is not expected to have a major operating impact, however could potentially achieve savings from staff consolidation or energy efficiencies. The estimated savings is unknown. G4718 - City-wide Video Camera Upgrade Phase I would upgrade the surveillance cameras in and around City Hall and parking lot. Cameras would be Internet Protocol (IP) based to allow for viewing via web portal. Phase II adds and upgrades cameras at the Senior Center, the fire stations and training center, the water plant, the south wastewater treatment plant, the landfill, Mercer pool, and the recreation center. 393190 Misc Other Operating Transfers 6,072 6,072 393210 From Water Operations 49,370 49,370 393220 From Wastewater Operations 16,360 16,360 393230 From Parking Operations 45,484 45,484 393240 From Airport Operations 4,620 4,620 393260 From Landfill Operations 6,636 23,630 32,666 393260 From IC Housing Authority 3,736 3,736 393410 From FY12 GO Bonds 75,376 75,376 393417 From 08 GO Bonds 116,645 116,645 393419 From 10 GO Bonds 30,719 30,719 393416 From 07 GO Bonds 41,162 41,162 Receipts Total 165,266 236,924 424,212 419200 General Government Capital Acquis. 165,266 236,924 424,212 Expense Total 165,266 236,924 424,212 Operating impact: The project will increase operating costs due to the additional equipment to maintain. The estimated increase in operating costs is less than $10,000 per year. G4719 - Projectdox Quickstart Phase I web based plan /document workflow system that allows citizensrarchitectsrdevelopem to initiate and complete plan (building, site, legal docs,etc) submission, reviews, and approval. Phase II includes Public Works, Planning, City Clerk, and Fire Departments. 393411 From FY13 GO Bonds 306,000 306,000 Receipts Total 306,000 306,000 419200 General Government Capital Acquis 156,697 115,000 273,697 Expense Total 156,697 115,000 273,697 Operating impact: The project will increase operating costs due to the additional equipment to maintain. The estimated increase in operating costs is less than $10,000 per year. G4720 - Permitting Software Upgrade Create a CIP account to accrue funds for future update to permitting software. Accruals are generated from funds currently being budgeted for annual maintenance of existing permitting software. 393427 From 2017 GO Bonds 300,000 300,000 Receipts Total 300,000 300,000 419200 General Government Capital Acquis 300,000 300,000 Expense Total 300,000 300,000 373 City of Iowa City Capital Improvement Program Project Summary by Name 2014 2015 2016 2017 2018 Prior Years Revised Budget Projection Projection Projection Total There will be no operating budget impact when the new software is in place. It's estimated the maintenance fee for the new software will be equivalent tothe existing maintenance fee. There might be an overall savings if the new software is cloud based and requires less server space. 14721 - Fiber Optic Cable Infill Program Expansion of the City's fiber optic network. Creation of redundant fiber optic rings, placement of cable underground when opportunities arse, expansion to unserved facilities. ITS always includes our original partners (Johnson County, ICCSD, University of Iowa) when planning expansion and redundant routes. 393412 From 2015 GO Bonds 100,000 100,000 393426 From FY16 GO bonds 100,000 100,000 393427 From 2017 G O Bond 100,000 100,000 393426 From 2016 G O Bond 100,000 100,000 Receipts Total - 100,000 100,000 100,000 100,000 400,000 419200 General Government Capital Acquis. 100,000 100,000 100,000 100,000 400,000 Expense Total - 100,000 100,000 100,000 100,000 400,000 Operating impact: The project will increase operating costs due to the additional equipment to maintain. The estimated increase in operating costs is less than $10,000 per year. 14722 - Wastewater South Fiber Repair/Redundant Path Project Phase 1 - Repair damaged fiber path from South Wastewater Treatment plant to Napoleon Lift Station. Directional drill -2 inch HDPE ducts paralleling existing path, associated handholesand hardware, and install a new, 96 -strand fiber optic cable. Phase 2- directional drill - 2 inch HDPE ducts via an alternate route around property extents. Follow other side ofthe street on Soccer Park Road, and proceed up Sycamore to Langenberg. Install handholes, associated hardware, and 96 strand fiber optic cable. 393220 From Wastewater Operations 237,655 397,279 634,934 Receipts Total 237,655 397,279 634,934 419200 General Government Capital Acquis. 237,655 397,279 634,934 Expense Total 237,655 397,279 634,934 Operating impact: The project will increase operating costs due to the additional equipment to maintain. The estimated increase in operating costs is less than $10,000 per year. 4918 - Central Pant LLC This a TIF financed project assisting the construction of a mixed use property at the former Wells Fargo Bank building within the pedestrian mall. 391100 TIF Revenue Bond Sales 2,536,569 2,536,569 Receipts Total 2,536,569 2,536,569 457221 Moen WF Central Park LLC 774,646 1,761,943 2,536,569 Expense Total 774,646 1,761,943 2,536,569 Operating impact: This bond issue will increase the administrative expensesfor the City. The estimated increase Revenues 106,242,617 91,633,634 34,193,633 33,674,099 32,365,165 15,060,644 313,369,991 Expenditures 69,991,667 65,455,521 50,526,591 40,376,065 32,365,165 15,060,644 313,779,653 374 City of Iowa City Capital Improvement Program Unfunded Projects Project Name Description Unfunded Amt 1 - Bridges 1 BURLINGTON ST BRIDGE- The south bridge is having a problem with delaminating $1,236,000 SOUTH concrete on the bottom side of the arches. 2 F STREET BRIDGE This project involves the removal and replacement of the $773,000 BOWERY existing corrugated metal arch bridge with a larger bridge. 3 FOURTH AVENUE BRIDGE This project will replace the bridge over the South Branch of $773,000 BRISTOL TO DODGE Ralston Creek at Fourth Avenue and will include sidewalks. 11 EMERALD STREET DIAMOND Possibility of approximately $75,000 state funding. $212,000 4 PRENTISS ST. BRIDGE This project involves the removal and replacement of the $927,000 existing triple corrugated metal pipe culvert with a bridge. 5 SECOND AVENUE BRIDGE This project will replace the bridge over Ralston Creek at $773,000 PRAIRIE DU CHIEN Second Avenue and will include sidewalks. 6 SIXTH AVENUE BRIDGE This project involves the removal and replacement of the $773,000 INTERSECTION LEFT TURN existing twin box culvert with a larger bridge. 7 THIRD AVENUE BRIDGE This project will replace the bridge over the South Branch of $773,000 14 GILBERT ST IAIS UNDERPASS Ralston Creek at Third Avenue. $327,000 2 - Streets 8 BENTON STREET- ORCHARD This is a capacity related improvement identified by the Arterial $5,150,000 TO OAKNOLL Street Plan. 9 DODGE ST- GOVERNOR TO Street reconstruction and storm sewer improvements. $10,712,000 BOWERY 10 DUBUQUE RD PAVING - Reconstruct and upgrade to urban cross sections. $1,339,000 BRISTOL TO DODGE 11 EMERALD STREET DIAMOND This project will diamond grind all of Emerald Street to remove $212,000 GRINDING the slab warping that interferes with the use of this street by fire trucks. 12 FOSTER RD- DUBUQUE TO This project will pave this portion of Foster Road and extend the $2,472,000 PRAIRIE DU CHIEN sanitary sewer. 13 GILBERT / US 6 Reconstruct the intersection of Gilbert & US 6 to include dual $4,840,000 INTERSECTION LEFT TURN left turn lanes on Gilbert St. LANES 14 GILBERT ST IAIS UNDERPASS This project relocates the sidewalks ofthe Gilbert St. underpass $327,000 at the IAIS Railroad. The sidewalks are moved further from the street and existing erosion problems are addressed. 15 OLD HWY 218 STREETSCAPE Streetscape improvements on Old Hwy 218 entrance - Sturgis $812,000 Ferry Park to US Hwy 6. This project includes landscaping, lighting and sidewalk improvements. The project should be coordinated with Sturgis Ferry Park upgrade and /or Riverside Drive Redevelopment project. 16 HIGHWAY 965 EXTENSION This project will be initial phase of constructing Hwy 965 $9,167,000 extended from the south side of Hwy 218 to Melrose Avenue to arterial standards. 17 LAURA DRIVE This project would reconstruct Laura Drive between Foster Rd. $1,236,000 RECONSTRUCTION and Forest View Trailer Court. 3x67 City of Iowa City Capital Improvement Program Unfunded Projects 315111 Project Name Description Unfunded Amt 18 MCCOLLISTER - GILBERT ST Extend proposed McCollister Boulevard from Gilbert Street to $12,463,000 TO SCOTT BLVD Scott Boulevard. 19 MELROSE - WEST - 218 /CITY Reconstruct and improve street to urban design standards. $3,914,000 LIMITS 20 MORMON TREK - ROHRET RD This project will install left turn lanes on Mormon Trek Blve at $500,000 INTERSECTION the Rohret Road intersection. The necessary modification to the traffic signals will be made. 21 MORMON TREK - BENTON This project will install continuous two way left turn lane from $2,700,000 STREET TO CAMERON WAY Benton Street to Cameron Way. This project will include reconstruction of the pavement, box culvert, and traffic signal modifications. 22 MYRTLE/ RIVERSIDE Signalization of intersection based on warrants. The project will $900,000 INTERSECTION also include paving improvements. (Part of Riverfront Crossings - West(Riverside Drive) URA). 23 NORMANDY /MANOR Raising this intersection should provide reliable access to the $1,100,000 INTERSECTION ELEVATION residents during floods. This project is contingent on outside funding 24 NORTH GILBERT ST PAVING This project will reconstruct the 900 block of North Gilbert Street $743,000 to improve the pavement form a chip seal to concrete pavement with curbs, gutters, and sidewalks. 25 OAKDALE BLVD This project would construct an extension north across 1 -80 to a $15,000,000 new intersection with Iowa Hwy 1. 26 OAKDALE BLVD -HWY 1 TO This project would construct Oakdale Blvd from Hwy 1, west to $8,240,000 PRAIRIE DU CHIEN RD Prairie Du Chien Road. 27 PENINSULA SECONDARY This project will establish a more reliable access to the $3,183,000 ACCESS ROAD Peninsula neighborhood by either elevating Foster Rd from Laura Dr to No Name road by creating a secondary access to the area. This project will not be necessary if the Taft Speedway Levee Project is constructed. 28 RIVERSIDE DRIVE Streetscape improvements on Riverside Drive between Myrtle $2,320,000 STREETSCAPE Avenue and US Hwy 6. Project includes consolidation of driveways, undergrounding of utilities, installing sidewalks and landscaping. (Part of Riverfront Crossings - West(Riverside Drive) URA). 29 ROHRET RD IMPROVEMENTS- Project will reconstruct Rohret Rd to urban standards. $1,813,000 LAKESHORE TO LIMITS 30 S GILBERT ST Reconstruction from Benton Street to Stevens Drive. This $4,326,000 IMPROVEMENTS project does not include improvements to the Gilbert St. / Highway 6 intersection. (Part ofthe Riverfront Crossings amendment to City- University URA). 31 SOUTH ARTERIAL AND Construction of a south arterial street and bridge over the Iowa $15,987,000 BRIDGE, US218 TO GILBERT River, connecting from Old Hwy 218/US 218 interchange on the STREET west side ofthe Iowa River to Gilbert Street/Sycamore'L' intersection . 32 SYCAMORE -CITY LIMITS TO'L' Reconstruct Sycamore to arterial standards from City limits to $2,472,000 the Sycamore L. Storm sewer, sidewalk improvements and bike lanes are included. 315111 City of Iowa City Capital Improvement Program Unfunded Projects Project Name Description Unfunded Amt 33 SYCAMORE -HWY 6 TO This project involves additional lanes to improve capacity. $1,236,000 DEFOREST 34 TAFTAVENUE Herbert Hoover Hwy to 420th Street. $17,399,000 35 LAURA DRIVE Reconstruction of entire length of Laura Dnve to standard 2 lane vAdth $2,000,000 RECONSTRUCTION voth curb, storm sewerand sidewalk. 3 - Transportation Services 36 ROCK ISLAND RAILROAD Preparation of Old Rock Island Railroad Depot for Amtrak $5,381,000 DEPOT RESTORATION service, including platform construction, lighting, utilities, passenger informations display, ticketing kiosks, canopy, warming shelter, signage, parking, and accessibility improvements. (Part of the Riverfront Crossings amendment to City- University URA). 4 - Ped & Bike Trails 37 CITY PARK TRAIL This project calls for the replacement ofthe old section of trail in $319,000 IMPROVEMENTS the southeast portion of the park and relocating it closer to the river. Another part of the project is to expand the trail system by constructing a new section of trail near the bottom of the wooded hill south ofthe Boys' Baseball fields. 38 CITY PARK TRAIL LIGHTING Install pedestrian lighting on the trail system in City Park. $254,000 39 HICKORY HILL PARK TRAIL This project realigns the existing trail system into a more $1,000,000 REDESIGN & DEVELOPMENT conducive and eco-friendly configuration while also redesigning the bridges to withstand flash flooding and water erosion in bothe the North and South parts of the Park 40 HWY 1 SIDEWALK/ TRAIL Construct a 10 foot wide sidewalk along IA Hwy 1 between $678,000 Sunset Street and Mormon Trek Boulevard. 41 HWY 6 TRAIL - Extend existing trail along Hwy 6 between Broadway to $2,588,000 BROADWAY /SYCAMORE Sycamore Streets. 42 HWY 6 TRAIL - SYCAMORE TO Extend existing trail along Hwy 6 between Sycamore Street and $1,855,000 LAKESIDE Lakeside Drive. 43 IA RIVER TRAIL - BENTON Relocate a portion of Iowa River Corridor Trail between Benton $129,000 ST /HWY 6 Street and Clinton Street , approximately 1,500 feet. Project would relocate this portion of the trail from a high truck traffic location in front of City Carton , to along the river in back of City Carton. (Part of the Riverfront Crossings amendment to City - University URA). 44 IA RIVER TRAIL- Continue the River Trail project from Benton St., along the west $2,320,000 BENTON /STURGIS bank, through Sturgis Ferry Park, and construct a pedestrian /bicycle bridge over the Iowa River to connect with the existing trail on the east bank, near Napoleon Park. (Part of Riverfront Crossings - West(Riverside Drive) URA). 45 IRC -ELKS PROPERTY Construction of a trail along the Iowa River Corridor (I RC) on $927,000 the south side of the Elks property. f1 /1 City of Iowa City Capital Improvement Program Unfunded Projects Project Name Description Unfunded Amt 46 LINN ST PED IMPROVEMENTS Installation of pedestrian and streetscape improvements in $392,000 walkway next to Van Allen Hall between Iowa Avenue and Jefferson Street. 47 N DISTRICT NATURE TRAIL Construct a trail along Williams pipeline easement from Bristol $348,000 Drive to Dubuque Street. 48 SAND LAKE TRAIL (Behind Hills Develop a walking /biking trail around Sand Lake (behind Hills 5 - Wastewater 52 NORTH BRANCH DAM TRUNK This project extends easterly along Ralston Creek from the SEWER North Branch Dam to Scott Boulevard. 53 NORTHEAST TRUNK SEWER Reconstruction of an under -sized sewer through the northeast neighborhoods. 54 NORTH WASTEWATER PLANT Demolish and remove the NWWTP facility and prepare site for DECOMMISSIONING parkland or redevelopment. This project will preserve the Admin and Filter buildings and prepare them for repurposing. All other structures will be removed to 2 feet below grade. (Part of the Riverfront Crossings amendment to City - University URA). 55 ROHRET SOUTH SEWER This project would extend the 30" sanitary sewer along Abbey Lane from Burry Drive to the west side of Highway 218. This project will allow development within the watershed of Highway 218. 56 SCOTT BLVD TRUNK SEWER- This project will extend the Scott Boulevard Trunk Sewer from IAIS/WINDSOR RIDGE the north side of the Iowa Interstate Railroad at the Scott Six Industrial Park to the lift station currently serving the Windsor Ridge Subdivision. 6 - Water 57 TAFT /COURT GROUND Construction of a one million gallon buried potable water STORAGE RESERVOIR storage reservoir including pumping facilities. Land acquisition is complete. 7 - Stormwater 58 CARSON LAKE REGIONAL Construction of a regional storm water management facility on STORMWATR the middle branch of Willow Creek immediately west of Highway 218. This facility will serve development west of Highway 218 and south of Rohret Road. Rohret South Sewer project is a prerequisite. fi/[7 $464,000 $80,000 $870,000 $2,814,000 $3,860,000 $5,221,000 $6,000,000 $1,160,000 $1,391,000 $1,545,000 $1,160,000 Bank) Bank) to tie in with existing Iowa River Trail and the Highway 6 Trail. 49 SHIMEK SCHOOL / FOSTR RD Construct a trail north of Shimek School to future Foster Road. EXT TRAIL 50 WILLOW CREEK TRAIL - Construct a trail from Willow Creek Drive, under Highway One, PHASE III around perimeter of airport, to connect with Iowa River Corridor (I RC) Trail. 51 WILLOW CREEK TRAIL -WEST Connect Willow Creek Trail from its current west terminus via a tunnel under Highway 218, to connect with the trail in Hunters Run Park and further west. 5 - Wastewater 52 NORTH BRANCH DAM TRUNK This project extends easterly along Ralston Creek from the SEWER North Branch Dam to Scott Boulevard. 53 NORTHEAST TRUNK SEWER Reconstruction of an under -sized sewer through the northeast neighborhoods. 54 NORTH WASTEWATER PLANT Demolish and remove the NWWTP facility and prepare site for DECOMMISSIONING parkland or redevelopment. This project will preserve the Admin and Filter buildings and prepare them for repurposing. All other structures will be removed to 2 feet below grade. (Part of the Riverfront Crossings amendment to City - University URA). 55 ROHRET SOUTH SEWER This project would extend the 30" sanitary sewer along Abbey Lane from Burry Drive to the west side of Highway 218. This project will allow development within the watershed of Highway 218. 56 SCOTT BLVD TRUNK SEWER- This project will extend the Scott Boulevard Trunk Sewer from IAIS/WINDSOR RIDGE the north side of the Iowa Interstate Railroad at the Scott Six Industrial Park to the lift station currently serving the Windsor Ridge Subdivision. 6 - Water 57 TAFT /COURT GROUND Construction of a one million gallon buried potable water STORAGE RESERVOIR storage reservoir including pumping facilities. Land acquisition is complete. 7 - Stormwater 58 CARSON LAKE REGIONAL Construction of a regional storm water management facility on STORMWATR the middle branch of Willow Creek immediately west of Highway 218. This facility will serve development west of Highway 218 and south of Rohret Road. Rohret South Sewer project is a prerequisite. fi/[7 $464,000 $80,000 $870,000 $2,814,000 $3,860,000 $5,221,000 $6,000,000 $1,160,000 $1,391,000 $1,545,000 $1,160,000 City of Iowa City Capital Improvement Program Unfunded Projects 8 - Parks & Recreation 64 OUTDOOR ICE RINK / SKATE Construct outdoor ice rink suitable for figure skating or hockey. $1,591,000 PARK During warm weather rink could be used as skate park. (Part of the Riverfront Crossings amendment to City - University URA). 65 Project Name Description Unfunded Amt 59 IOWA AVENUE CULVERT This project will repair a box culvert that carries Ralston Creek $348,000 66 REPAIRS under Iowa Avenue. $5,797,000 60 N BRANCH BASIN Aerial mapping done forthe update to the flood plain maps $135,000 71 EXCAVATION revealed that sedimentation has consumed a portion of the $115,000 HOSPICE MEMORIAL capacity of the facility. This basin is located in Hickory Hill 72 WEST SIDE PARK Park. $1,804,000 61 NO NAME ROAD STORM This project will construct a storm sewerto intercept runoff that $450,000 SEWER enters the northwest comer of the Idyllwild development and route it along the west edge of the subdivision to the Iowa River. 68 REDEVELOP CREEKSIDE Low flows will continue along the existing storm sewer route to $328,000 PARK keep a fresh water supply to the ponds within Idyllwild. 62 OLYMPIC COURT Stormsewer retrofit to relieve localized flooding from stormwater $464,000 STORMWATER runoff. 63 SUNSET ST STORM SEWER The area just north and south of Kineton Green, east of Sunset, $440,000 has experienced back yard flooding and drainage problems. 8 - Parks & Recreation 64 OUTDOOR ICE RINK / SKATE Construct outdoor ice rink suitable for figure skating or hockey. $1,591,000 PARK During warm weather rink could be used as skate park. (Part of the Riverfront Crossings amendment to City - University URA). 65 PARK SHELTER Replace Creekside and Happy Hollow Shelter /Restroom $185,000 IMPROVEMENTS buildings. 66 REC CENTER EXPANSION Expand the Robert A. Lee Community Recreation Center; likely $5,797,000 expansion would be to the east over the existing parking lot 71 WATERWORKS PARK which would allow for an expanded gymnasium as well as $115,000 HOSPICE MEMORIAL additional space for racquetball, arts and crafts, community 72 WEST SIDE PARK meetings and other activities. $1,804,000 67 RECREATION / AQUATIC As recommended in the Parks and Recreation Master Plan, $16,000,000 CENTER construct a major new Recreation & Aquatic Center, probably in the western part of Iowa City. 68 REDEVELOP CREEKSIDE Renovate Creekside Park as recommended in the Parks & $328,000 PARK Receation Master Plan. 69 SCANLON ELEVATED Construct an elevated running /walking track in the Scanlon $933,000 RUNNING/WALKING TRACK Gym facility. 70 SOCCER PARK POND Construct a pond at Kickers Soccer Park to accommodate a $358,000 field irrigation system. 71 WATERWORKS PARK Develop a parklike Hospice Memorial area in Waterworks $115,000 HOSPICE MEMORIAL Prairie Park for passive enjoymenticontemplation. 72 WEST SIDE PARK Acquire and develop land for a major new park in the west part $1,804,000 of the city, as recommended in the Parks & Recreation Master Plan. 3 rB] City of Iowa City Capital Improvement Program Unfunded Projects Project Name Description Unfunded Amt 73 SAND PRAIRIE ENHANCEMENT Take steps to clear, re -seed and perform low impact $273,000 development on the 38 acre sand prairie and adjacent McCollister property acquired in 2004/05. 74 PEDESTRIAN BRIDGE ROCKY Construct pedestrian bridge over the Iowa River to connect the $1,500,000 SHORE TO PENINSULA Iowa River Trail to the Peninsula park land trails, and to provide Madison Street. Project includes relocation of water and sewer better access to 75 CITY PARK BALL DIAMOND Install field irrigation system to fields 1 -8 at lower City Park. $60,000 IRRIGATION PROJECT 86 IOWA RIVER BANK 9 - Other Projects 76 BURLINGTON STREET Construct the Burlington Street median from Gilbert Street to $1,973,000 MEDIAN Madison Street. Project includes relocation of water and sewer utilities. This project will require a traffic signal preemption 86 IOWA RIVER BANK system. (Part of the Riverfront Crossings amendment to City- $2,122,000 STABILIZATION PROJECT University URA). 77 CEMETERY MAUSOLEUM Construction of a mausoleum. $405,000 78 CHAUNCEY SWAN FOUNTAIN This project involves the reuse of components of the old City $129,000 87 EQUIPMENT MAINTENANCE plaza fountain. $9,454,000 79 POLICE EVIDENCE STORAGE Construction of a permanent evidence storage facility. $929,000 FACILITY Riverside Dr. (Part of the Riverfront Crossings amendment to 80 FIBER OPTIC SYSTEM This project connects outlying City buildings onto the fiber optic $405,000 88 STREETS AND WATER backbone, greatly increasing data transmission capacity. $6,869,000 81 FIRE STATION #1 Relocate and expand / modernize Central Fire Station #1. $11,593,000 RELOCATION Water Distribution Divisions. 82 FIRE STATION #5 Construction of Fire Station #5 in the South Planning District. $2,898,000 83 FIRE STATION #6 Construction of Fire Station #6 in the Southwest Planning $2,898,000 District. 84 FIRE TRAINING FACILITY This project will construct a state of the art fire training facility to $1,031,000 address all aspects of emergency service delivery including fire suppression, emergency medical services, hazardous material releases and rescue. The facility will be used for new recruits, continuing education for firefighters, and shared with the Johnson County Mutual Aid Association. (Part of the Riverfront Crossings amendment to City - University URA). 85 FLOOD BUYOUTS This project will provide funds forthe purchase of houses in $530,000 designated Flood hazard buyout areas after FEMA and CDBG buyout programs have ended. 86 IOWA RIVER BANK This project will stabilze the Iowa River banks at a number of $2,122,000 STABILIZATION PROJECT locations throughout the city that have experienced significant erosion afterthe 2008 Flood. (Part ofthe Riverfront Crossings amendment to City- University URA.) 87 EQUIPMENT MAINTENANCE Construction of new Equipment Maintenance Facility at the So. $9,454,000 FACILITY Gilbert St. Public Works site, replacing the existing facility at Riverside Dr. (Part of the Riverfront Crossings amendment to City- University URA). 88 STREETS AND WATER Construct new building at the So. Gilbert St. Public Works site $6,869,000 DISTRIBUTION FACILITY to accommodate the Streets, Traffic Engineering, Refuse, and Water Distribution Divisions. 0.111 City of Iowa City Capital Improvement Program Unfunded Projects Project Name Description Unfunded Amt 89 RIVERSIDE DRIVE This project includes methane abatement, excavation, and fill at $2,527,000 REDEVELOPMENT the 7 acre site owned by the City at Riverside Dr. and Hwy 6. This site preparation would allow for marketing of this property for commercial development. (Part of Riverfront Crossings - West(Riverside Drive) URA). 90 SUMMIT ST. HISTORIC PLAN Streetscape and intersection elements through Summit Street GRAND TOTAL -ALL PROJECTS: 31.75 $302,000 $1,221,000 $2,125,100 $ 257,539,100 Historic District. 91 TRAFFIC SIGNAL PRE- This project will install a city-wide Geographic Information EMPTION SYSTEM System based traffic signal pre - emption system for emergency vehicles. This system is necessary when the Burlington St Median Project is constructed between Madison St and Gilbert St. 92 SOUTH AIRPORT SITE The airport continues to have a growng need for additional hangar area DEVELOPMENT forbased aircraft. This project vAll provide the initial site development GRAND TOTAL -ALL PROJECTS: 31.75 $302,000 $1,221,000 $2,125,100 $ 257,539,100 O-N F Y 2 0 1 5 APPENDIX General Information FY2013 Revenue Comparisons Glossary 1C3A011AZU01011;101N M FAI Is] 0 LOCATION AND TRANSPORTATION The City, with a 2010 Census population of 67,862, serves as the County seat for Johnson County. The City lies at the intersection of Highways 80 and 380. The City is approximately 115 miles east of the City of Des Moines, 20 miles south of the City of Cedar Rapids and 55 miles west of the City of Davenport. The Cedar Rapids Airport, located 20 miles from downtown Iowa City is served by a number of national and regional air carriers. Rail service is provided by the mainline of the Chicago, Rock Island and Pacific Railroad. LARGER EMPLOYERS A representative list of larger employers in the City is as follows: Employer University of Iowa University of Iowa Hospitals Iowa City Comm. School District Pearson Educational Measurement Hy -Vee 2) ACT, Inc Mercy Hospital Veteran's Affairs Medical Center City of Iowa City International Automotive Components Wal -Mart 2) Systems Unlimited Schenker Logistics Inc. Johnson County Administration Type of Business Education Healthcare Education Business Consulting Grocery Education Programs Health Services Health Services Government Plastic Foam Products Retail Assisted Living Transportation /Trucking Government 1) Includes full and part -time as well as seasonal employees. 2) Includes locations in Iowa City and Coralville. BUILDING PERMITS Number of Employees') 22,228 6,815 1,743 1,683 1,415 1,401 1,397 1,390 1,057 722 678 630 600 561 City officials report the following construction activity as of April 30 2013. Building permits are reported on a calendar year basis. New Construction: No. of new permits: Valuation: Remodeling Repair and Additions: No. of new permits: Valuation: Total Permits Total Valuations 2009 2010 2011 2012 2013 178 175 145 225 62 $44,124,541 $70,834,597 $57,910,359 $95,292,497 $59,614,926 510 609 593 491 110 $31,023,251 $25,204,275 $23,789,433 $73,944,194 $6,257,346 688 784 738 $75,147,792 $96,038,872 $81,699,792 0.11 716 172 $169,236,69 $65,872,272 1 U.S. CENSUS DATA Population Trend 1980 U.S. Johnson Census 50,508 1990 U.S. 4.5% Census 59,738 2000 U.S. 2011 Census 62,220 2002 Special City Census 62,380 2010 U.S. 3.6% Census 67,862 Source: U.S. Census Bureau website. UNEMPLOYMENT RATES Source: Iowa Workforce Development website. EDUCATION State of Iowa 6.2% 6.3% 5.9% 5.2% 5.0% Public education to the City is provided by the Iowa City Community School District, with certified enrollment of 12,774.4 for the 2012 -13 school year. There are approximately 1,743 full and part time employees of the district. The district owns and operates several pre - school sites, eighteen elementary schools, three junior high schools, two senior high schools, and one alternative school for ninth through twelfth graders. Education is also provided through the Clear Creek — Amana Community School District, with certified enrollment of 1,671.3 for the 2012 -13 school year. Four year college programs and vocational training are available throughout the area including University of Iowa and Kirkwood Community College. EFFECTIVE BUYING INCOME Effective Buying Income and Retails Sales as reported for 2012 are as follows: Total Johnson Iowa City County Annual Averages: 2009 4.5% 4.3% 2010 4.5% 4.4% 2011 4.3% 4.2% 2012 3.9% 3.8% 2013 (March) 3.8% 3.6% Source: Iowa Workforce Development website. EDUCATION State of Iowa 6.2% 6.3% 5.9% 5.2% 5.0% Public education to the City is provided by the Iowa City Community School District, with certified enrollment of 12,774.4 for the 2012 -13 school year. There are approximately 1,743 full and part time employees of the district. The district owns and operates several pre - school sites, eighteen elementary schools, three junior high schools, two senior high schools, and one alternative school for ninth through twelfth graders. Education is also provided through the Clear Creek — Amana Community School District, with certified enrollment of 1,671.3 for the 2012 -13 school year. Four year college programs and vocational training are available throughout the area including University of Iowa and Kirkwood Community College. EFFECTIVE BUYING INCOME Effective Buying Income and Retails Sales as reported for 2012 are as follows: Source: Claritas, Inc 0.11 Total Retail Sales $1,068,605,974 2,079,642,466 44,629,676,496 Retail Sales Per Household $38,506 38,409 36,106 Total Median EBI Household EBI Iowa City $1,296,772,500 $32,676 Johnson 2,937,087,500 39,999 County State of Iowa 58,694,507,500 38,089 Source: Claritas, Inc 0.11 Total Retail Sales $1,068,605,974 2,079,642,466 44,629,676,496 Retail Sales Per Household $38,506 38,409 36,106 FINANCIAL SERVICES Commercial banking services are provided to residents of the City by Farmers & Merchants Savings Bank and MidWestOne Bank') and branch offices of American Bank and Trust Company, N.A., Bank of the West, Corridor State Bank, First American Bank, Hills Bank and Trust Company, Liberty Bank, FSB, U.S. Bank, N.A., Wells Fargo Bank, N.A. and West Bank. Farmers & Merchants Savings Bank and MidWestOne Bank report the following annual deposits as of December 31 of each year: Farmers & Merchants Year Ending Savings Bank 2008 $86,052,000 2009 81,823,000 2010 77,470,000 2011 82,982,000 2012 87,469,000 1) Formerly Iowa State Bank &Trust Company. Source: FDIC official website. aim MidWestOne Bank') $1,136,987,000 1,186,400,000 1,223,944,000 1,308,061,000 1,406,107,000 City of Iowa City Property Tax History - All Direct and Overlapping Governments (per $1,000 assessed valuation) Collection Year Iowa City Community School District Johnson County* Kirkwood Community College State of Iowa Total _'. Residential Rollback % 2003 -04 12.865 6.102 0.679 0.004 •. 37.247 51.3874 2004 -05 12.875 6.166 0.668 0.004 37.027 .: 48.4558 2005 -06 13.582 6.391 0.649 0.004 38.355 47.9642 2006 -07 13.632 6.415 0.872 0.004 38.226 45.9960 2007 -08 13.852 6.823 0.855 0.004 38.830 45.5596 2008 -09 14.192 7.803 0.852 0.004 40.567 44.0803 2009 -10 14.191 7.708 0.840 0.003 40.596 45.5893 2010 -11 14.690 7.540 0.926 0.003 40.915 46.9094 2011 -12 14.591 7.320 0.999 0.003 40.754 48.5299 2012 -13 14.073 7.075 1.079 0.003 .• 39.499 50.7518 *Includes Johnson County, the City of Iowa City Assessor, and Agricultural Extension levies. Source: Johnson County Auditor 0.1.3 Property Tax Rate Comparison (Levy Rate per $1,000 Valuation) Ames Rate $10.72 1 Change -1.11% Dubuque $10.78 2 3.16% North Liberty $11.03 3 0.00% West Des Moines $12.05 4 0.00% Coralville $13.53 5 0.00% Cedar Rapids $15.22 6 0.00% Sioux City $15.99 7 - 4.02% Davenport $16.78 8 8.05% Des Moines $16.92 9 2.05% Iowa City $17.27 10 - 3.20% Council Bluffs $17.85 11 0.00% Waterloo $18.21 12 - 1.73% FY2013 Estimated General Fund Revenue FY13 Adopted Budget Dubuque Revenues $49,934,068 Transfersin $11,121,385 Debt Proceeds/ Asset Sales $52,250 . . Revenue $61,107,703 Revenue* $1,060.22 Rank 1 West Des Moines $42,932,524 $11,485,636 $6,000 $54,424,160 $961.40 2 Cedar Rapids $81,406,611 $30,822,058 $100,000 $112,328,669 $889.20 3 Coralville $14,327,091 $2,461,252 $7,500 $16,795,843 $888.34 4 Iowa City $48,643,012 $8,998,222 $94,650 $57,735,884 $850.78 5 Council Bluffs $38,467,428 $13,275,000 $0 $51,742,428 $831.47 6 Des Moines $116,250,640 $30,559,492 $85,200 $146,895,332 $722.08 7 Waterloo $39,357,238 $9,409,647 $85,700 $48,852,585 $714.16 8 Sioux City $39,798,099 $18,914,422 $68,933 $58,781,454 $710.92 9 Davenport $50,442,128 $19,955,524 $10,000 $70,407,652 $706.30 10 North Liberty $6,713,745 $1,370,064 $0 $8,083,809 $604.44 11 Ames $22,807,027 $8,040,011 $0 $30,847,038 $523.14 12 'Per Capita calculations use 2010 US Census data MR] FY2012 Hotel /Motel Tax city- Des Moines Effective Date 4/1/1979 FY1 2 Receipts $4,366,762 West Des Moines 4/1/1979 $3,071,320 Cedar Rapids 4/1/1979 $2,835,100 Council Bluffs 4/1/1979 $2,579,387 Coralville 7/1/1983 $2,138,911 Davenport 4/1/1981 $2,055,052 Dubuque 4/1/1979 $1,896,796 Ames 4/1/1988 $1,596,570 Sioux City 4/1/1979 $1,301,109 Waterloo 4/1/1981 $1,246,022 Iowa City 4/1/1983 $810,539 'All cities listed impose the state allowed maximum rate of 7% Source: Iowa Department of Revenue «n1 FY2012 Local Option Sales Tax city Rate Effective Date Sunset Date FY12 Actual Receipts Purpose Cedar Rapids 1% 04/01/09 06/30/14 $17,410,497 90% flood recovery, 10% property tax relief Davenport 1% 01/01/89 N/A $15,019,969 60% property tax relief, 40 % capital mprovements and equipment 60% property tax relief, 20% infrastructure Sioux City 1% 01/01/87 N/A $11,703,322 projects, 10% city facilities projects, 10% economic development Waterloo 1% 04/01/91 12/31/15 $9,735,945 100% street repair 100% remediation, repair, and Iowa City 1% 07/01/09 06/30/13 $8,824,896 protection of flood- impacted public infrastructure 50% property tax relief, 20% City facilities Dubuque 1% 04/01/88 N/A $8,360,022 maintenance, 30% special assessment relief Council Bluffs 1% 04/01/90 N/A $8,188,591 Streets and sewers Ames 1% 01/01/87 N/A $6,605,821 60% property tax relief 40% community betterment Des Moines 0% N/A West Des Moines 0% N/A Source: Iowa Department of Revenue «y FY2013 Utility Rate Comparison (average monthly bill per residential unit) city Ames Water' $25.96 1 1 Sewer $26.34 Solid Waste $0.004 Storm Sewer $3.45 Total $55.75 • 1 Council Bluffs $24.13 $17.24 $16.00 $0.00 $57.37 2 Coralville $17.80 $22.62 $19.002 $2.00 $61.42 3 Dubuque $20.30 $27.37 $11.69 $5.60 $64.96 4 Cedar Rapids $23.93 $20.86 $17.55 $4.78 $67.12 5 West Des Moines $26.63 $31.72 $10.553 $4.25 $73.15 6 Sioux City $25.69 $34.54 $14.90 $0.83 $75.96 7 Des Moines $23.82 $31.10 $13.00 $8.50 $76.42 8 Iowa City (rank) $27.34 (8) $36.08 (9) $15.50 (7) $3.00 (6) $$1.92 9 North Liberty $32.77 $40.46 $9.352 $2.00 $84.58 10 Davenport $34.69 $34.95 $13.402 $2.35 $85.39 11 Average residential household estimated at 8 ccf per month. 2 Volume based. Average residential household estimate for 65 gallon. 3 Volume based. Average residential household estimate for 48 gallon. ° Privatized service. ORN GLOSSARY Assessed Valuation: The estimated value placed upon real and personal property by the City Assessors as the basis for levying property taxes. Assigned Fund Balance: The portion of the net position of a governmental fund that represents resources set aside by the government for a particular purpose. Bonded Debt: A written promise to pay a specified sum of money at a future date along with periodic interest. Proceeds from bonds are typically used for long -term debt to pay for construction of capital projects. Bond Rating: Each bond issue has a rating assigned to it by an independent bond rating company. The rating is based on the City's financial condition and has an impact on the bond bids and interest rates the City will pay on the bonds over their lifetime. Budget: A financial plan for a specific time period that estimates the expenditures and the means of financing those expenditures which are associated with all services and functions performed by the City. Business Type Activities: One of two classes of activities reported in the government - wide financial statements. Business -type activities are finance in whole or in part by fees charged to external parties for goods or services. These activities are usually reported as enterprise funds. Capital Improvements Program (CIP): A management tool used to assist in the scheduling, planning, and execution of a series of capital improvements over a five - year period. The CIP is updated annually. It sets forth the estimated expenditures by year and specifies the resources estimated to be available to finance the project expenditures. Capital Improvements Projects: The specific projects that make up the Capital Improvements Program. The projects involve construction, purchase, or renovation of city facilities or property. They are generally non - recurring major improvements to the City's physical plant which necessitate long -term financing and are permanent in nature. Capital Outlay: Expenditures for fixed assets, such as equipment, remodeling, minor building improvements, and vehicles, that are funded from the operating budget. Since long -term financing is not necessary and expenditures of this type are of such recurring character, these items are not part of the Capital Improvements Program. Cash Basis: A basis of accounting in which transactions are recognized only when cash is increased or decreased. Or, a basis of accounting in which transactions are recorded when cash is expended or received for goods and services which are sold. Committed Fund Balance: Self- imposed limitation imposed at highest level of decision making that requires formal action at the same level to remove. Commodities: Items or supplies needed for routine maintenance and operations. They include cleaning, maintenance and office supplies, repair materials, minor equipment, and tools. «x3 Contingency: Funds set aside, but not appropriated or approved for use. These funds could be used for unanticipated expenditure requirements, new programs, or to absorb unexpected revenue losses. Contractual Service: Services such as utilities, postage, printing, employee travel, repairs and rentals, which are purchased from private contractors. Debt Limit: Debt incurred as a general obligation of the City shall not exceed statutory limits: presently 5% of the total assessed value of property within the corporate limits as established by the City Assessor. Debt Service: Payment of principal and interest to holders of the City debt instruments. Deficit: Excess of an entity's liabilities over its assets (a negative fund balance). The term may also be used to describe a situation where expenditures exceed revenues. Department: A major organizational unit in the City comprised of related work activities aimed at accomplishing a major service or regulatory program. Division: An organizational subdivision of a department. Employee Benefits: Contributions made by the City to designated funds to meet commitments or obligations for employee fringe benefits. Included are the City's share of costs for Social Security, Iowa Retirement System, and the other pension, medical, and life insurance plans. Enterprise Fund: Separate financial entity used for government operations that are financed mainly from user fees — see Business -Type Activities. Equity Transfers: Non - recurring or non - routine transfers of equity between funds. Expenditures: The cost of goods received and services rendered. Fiscal Year: A 12 -month time period to which the annual operating budget applies. In Iowa, the fiscal year begins July 1 and ends the following June 30. Full -time Equivalent (FTE) Positions: A part -time position converted to the decimal equivalent position based on total hours per year. Full -time positions charged to more than one program are shown as an appropriate fraction in each program. Fund: An independent fiscal and accounting entity with a self - balancing set of accounts recording cash, which are segregated for the purpose of carrying on specific activities or attaining certain objectives. Fund Balance: The cash balance that remains in a fund on a given date after all receipts and expenditures have been recorded. General Fund: The fund supported by taxes, fees, and other revenues that may be used for any lawful purpose. General Obligation Bonds: When the city pledges its full faith and credit to the repayment of the bonds it issues, then those bonds are general obligation (G.O.) bonds. 31*E! Governmental Activities: Activities generally financed through taxes, intergovernmental revenues, and other nonexchange revenues. These activities are usually reported in governmental funds and internal services funds. Grants: Contributions or gifts of cash or other assets from another governmental entity to be used or expended for a specified purpose, activity or facility. Intergovernmental Revenue: A contribution of assets (usually cash) by one governmental unit or other organization to another. Typically, these contributions are made to local governments from the State and Federal governments. Grants are usually made for specified purposes. Internal Service Fund: Funds used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the City, on a cost reimbursement basis. Interfund Loan: Loans between funds. IPERS: Iowa Public Employees' Retirement System ( IPERS). Established by the Iowa Legislature in 1953 to provide a secure defined benefit retirement plan for Iowa's public employees. IPERS covers all municipal employees, with the exception of sworn police officers and fire fighters. Levy Rate: The property tax rate stated in terms of dollars and cents for every thousand dollars of assessed property value. Market Value: The estimated value of real and personal property based upon the current price at which both buyers and sellers are willing to do business. MFPRSI: The Municipal Fire & Police Retirement System of Iowa (MFPRSI) is a defined benefit public retirement system for public safety staff. The System was created by act of the 1990 Iowa Legislature, with formal operations beginning on January 1, 1992. MFPRSI is administered under the direction of a Board of Trustees, with representatives from the membership, participating cities, citizens of Iowa and the Iowa General Assembly under Iowa Code Chapter 411. Moody's Investors Service: An independent bond rating agency that provides bond rating services for the City's bond issues. The City's current bond rating is Aaa. Non - Program: Program costs that do not relate to any one department, but represent costs of a general City -wide nature. Nonspendable Fund Balance: Portion of net resources that cannot be spent because of their form or because they must be maintained intact. Operating Transfer: Routine and /or recurring transfers of assets between funds. Ordinance: A formal legislative enactment by the City Council, which implements or amends local law. Any budgetary change which affects total appropriations, levies, use of reserved appropriations, personnel authorizations, or duties and powers of appointed officials requires the adoption of an ordinance. Personnel Services: Services rendered by full -time and part -time employees to support the functions of City departments. Costs include salaries, fringes and other related benefits. ORR Program: A distinct function of city government which provides services to the public or other city departments. Reserves: An account used to earmark a fund balance or a portion of a fund balance for a specific use. A reserve may be established formally by ordinance or resolution or informally by administrative action. Restricted Fund Balance: Limitations imposed by creditors, grantors, contributors, laws and regulations of other governments or laws through constitutional provisions or enabling legislation. Revenue: Income derived from taxes, fees, grants and charges. In the broader sense, 'revenue" refers to all government income, regardless of source, to fund services. Revenue Bonds: A bond that is payable from a specific source of revenue and to which full faith and credit of the city is not pledged. Services and Charges: A category of expenditures used for the purchase of services provided by individuals, businesses or agencies who are not in the direct employ of the city. Special Assessment: A tax levied against a property owner to offset all or part of the cost of public capital improvements which are deemed to benefit that particular property. Special assessments are commonly used to finance improvement projects such as street construction, sidewalk construction, or installation of sewer lines. Special assessments are levied in addition to regular property taxes. Subsidy: Financial aid given to a governmental unit by another governmental unit. For example, in Iowa City, the General Fund subsidizes the Airport with property tax monies. Tax Incremental Financing District (T.I.F.): A geographical area designated for public end private development. Public improvements are funded by debt which is repaid through segregating the increased property taxes resulting from private development. Tax Levy: The total amount of property taxes imposed by a government. Tort Liability: A tort is a wrong against an individual or property that is neither a crime nor a violation of a contract. The City could be found liable or responsible by a court when a tort occurs on City property, as a result of the actions of a City employee, or the function of a City operated activity. The City levies a special taxto purchase tort liability insurance and to cover the cost of tort damages for which the City is found responsible. Transfers: Financial transactions that occur between City funds. Trust and Agency: Funds used to account for monies held by the City in a trustee, custodial or agent capacity for the City's pension and retirement funds and for other entities such as other governmental units. The budget includes the Johnson County Council of Governments (JCCOG) which is a joint endeavor among city governments within Johnson County and the county government. Unassigned Fund Balance: Residual net resources. Total fund balance in the general fund in excess of nonspendable, restricted, committed and assigned fund balance. 0141