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1984-12-18 Info Packet
City of Iowa City MEMORANDUM DATE: December 7, 1984 TO: City Council FROM: City Manager RE: Informal Agendas and Meeting Schedule December 11, 1984 Tuesday 6:30 - 8:30 P.M. Council Chambers 6:30 P.M. - Executive Session 6:50 P.M. - Iowa Avenue Transformers 7:05 P.M. - Acquisition of Airport Clear Zones 7:45 P.M. - Agenda for meeting with Board of Supervisors 7:55 P.M. - City Council FY86 Objectives 8:10 P.M. - Review pending list priorities 8:20 P.M. - Council time, Council committee reports December 13, 1984 Thursday 3:30 P.M. - Meeting of City Council and Boards/Commissions Chairpersons - Senior Center Classroom 6:00 P.M. - Dinner at Givanni's December 17, 1984 Monday 6:30 - 8:30 P.M. Council Chambers 6:30 P.M. - Review zoning matters 6:45 P.M. - Lower Ralston Creek Parcels 7:05 P.M. - Financial Projection for the City 7:45 P.M. - Council agenda, Council time, Council committee reports 8:00 P.M. - Consider appointment to the Senior Center Commission 8:05 P.M. - Executive Session December 18, 1984 Tuesday 7:30 P.M. - Regular Council Meeting - Council Chambers December 19, 1984 Wednesday 4:00 P.M. - Meeting with Johnson County Board of Supervisors - Public Library (Separate agenda will be posted) 6:00 P.M. - Dinner at The Broadway December 24, 1984 Mondav CITY OFFICES CLOSED - HOLIDAY December 25, 1984 r Tuesday NO INFORMAL COUNCIL MEETING - CITY OFFICES CLOSED MERRY CHRISTMAS! 07,3 97 I City Council December 7, 1984 Page 2 PENDING LIST Priority A: Leasing of Airport Land for Commercial Use Priority B: Duty/Procedure Changes - Housing and Inspection Services Lower Ralston Creek Parcels - Use and Configuration Congregate Housing Development Alternatives Iowa Theater Type Problems Northside Lighting Project Report Housing Alternatives Energy Conservation Measures Funding Program Newspaper Vending Machines Meet with representatives of Clear Creek Investment Co., and First Capitol Development, Inc. Unrelated Roomers - Proposed Zoning Ordinance Amendment City Plaza Fountain Barrier Coralville Milldam Water Power Project (January 8, 1985) Priority C: Housing Inspection Funding Policy Willow Creek Park Sidewalk (CIP) North Dodge/Old Dubuque Road Project (CIP) Kirkwood Avenue Signalization Study (CIP) Appointment to Airport Commission - January 15, 1985 a3V City of Iowa Cif", MEMORANDUM Date: December 7, 1984 To: City Council From: Dale Helling, Assistant City Manager Re: City Council Goal Setting Session - Prioritization of Objectives Below is a list of objectives as prioritized by Council at your goal -setting meeting on November 15, 1984. Please note that these objectives are prioritized only by category (top, high, etc.) and that items listed within each category are not ranked within that category. i TOP PRIORITIES Implement sewer system improvements - begin construction. Start construction on remaining Urban Renewal parcel.. Gas and electric franchises approved. Develop non -property tax revenue source. Decide on space needs. HIGH PRIORITIES Analyze joint human service agency facility - cost/benefit analysis. Develop economic development package - i.e. develop policy on tax abatement. Develop long-term parking plan. Identify senior citizen housing needs. Decide on airport development policy. Implement recommendations of environmental sub -committee. Determine feasibility of home mortgage revenue bonds. MEDIUM PRIORITIES Develop street lighting plan. Identify strategies for maintaining tax base. Adopt parkland acquisition policy. Pass minimum open space requirements. Increase legislative committee contacts. Explore feasibility of City -owned generator plant. Hire new City Attorney. I i 2 LOW PRIORITIES Review of Zoning Ordinance - identify inequities - utilize committee. Increase public involvement with cable TV - overview. Install improved computer' and word processing system (communications and information). Study staffing levels and staff efficiency. Sign Ordinance revised and adopted. Subdivision Ordinance revised and adopted. Hold regular meeting of City, County, University, United Way. Review needs for increased police protection - staffing and methods. Develop corridor planning committee. Implement historic district designations. LOWEST PRIORITIES Conduct Council self-evaluation. Evaluate traffic control system - Central Business District. Decide on swimming pool. Review population projection planning assumptions. Decide on cap for human services funding. UNDIFFERENTIATED I Review City -County service overlap. Continue Fire Department program - morale/efficiency. ,. Based on the above priorities, I have prepared a draft Program Division Statement for the City Council for FY86. A copy of that draft is attached. Please review this and provide your input regarding suggested revisions or corrections at your informal meeting on December 11. A brief period of time has been scheduled for this discussion. This document, as corrected, will be included in the preliminary FY86 budget draft. Between now and the time the budget is finalized, Council will discuss specific action steps to be accomplished in FY86 relative to each of these objectives. After that discussion, the program division statement will be modified to include that information. I have also attached a copy of your FY85 program division statement which you may find useful for comparison. bj4/16 X39/ j �Rq� PROGRAM DIVISION 8 N STATEMENT FUND: GENERAL DEPARTMENT: CITY COUNCIL PROGRAM: POLICY & ADMINISTRATION DIVISION: CITY COUNCIL CITY COUNCIL PURPOSE: The City Council is a representative body elected by the citizens to formulate City policy and provide general direction to the City Manager for implementation of that policy. CITY COUNCIL GOAL: Establish policy for the City administration to ensure effective and efficient planning and operation of all facilities, services and public improvement programs. CITY COUNCIL OBJECTIVES: I 1. Begin implementation of sewage system facilities improvements - design and construction. 2. Complete development plan and begin construction on remaining Urban Renewal parcel. 3. Finalize and approve Gas and Electric franchises with local utility. 4. Pursue non -property tax revenue sources including local option taxing alternatives. 5. Finalize plan for addressing space needs in City operations. 6. Complete cost benefit analysis of joint human services agency facility. 7. Formulate economic development policy. 8. Develop long-term parking plan. 9. Identify and assess current needs for elderly housing facilities. 10. Finalize short and long term policies regarding airport development. 11. Begin implementation of recommendations from the Urban Environment Ad Hoc Committee. 12. Complete feasibility study of home mortgage revenue bond program. 13. Develop street lighting plan. 14. Identify strategies for maintaining current tax base. 15. Adopt policy for parkland acquisition. 16. Adopt minimum open space requirements. 17. Increase legislative committee contacts and activities. 18. Explore feasibility of City -owned electric generating plant. 19. Hire new City Attorney. PERFORMANCE MEASUREMENT: Cit Council is carried specific objectives is measuredoin the performance of departmts under ents nts ion andof the divisionsy individually and oment of \ collec- tively. W PROGRAM DIVISION STATEMENT FUND: GENERAL DEPARTMENT: CITY COUNCIL PROGRAM: POLICY & ADMINISTRATION DIVISION: CITY COUNCIL CITY COUNCIL PURPOSE: The City Council is a representative body elected by the citizens to formulate City policy and provide general direction to the City Manager for implementation of that policy. CITY COUNCIL GOAL: Establish policy for the City administration to ensure effective and efficient planning and operation of all facilities, services and public improvement programs. CITY COUNCIL OBJECTIVES: 1. Establish by July 1, 1984, and maintain compliance with FAA eligibility requirements for funding of municipal airport improvements. 2. Complete negotiations'and obtain voter approval of natural gas and electric franchises by September 30, 1984. 3. Select final alternatives and begin implementation of. Sewage Systems Facilities Plan by December 31, 1984. 4. Complete first phase of Parking Study by July 1, 1984, and .begin implementation of recommendations, including construction of additional levels on the Dubuque Street Ramp. 5. Establish policy and use of a Home Mortgage Revenue Bond program if Federal regulations permit. 6. Develop strategy for implementation and funding of the,Economic Development Program as proposed by the ad hoc committee by September 30, 1984. 7. Complete downtown Hotel Project by December 31, 1984. 8. Select alternatives for addressing City space needs by September 30, 1984, and begin implementation. ^ 9. Review street lighting needs, especially in and adjacent to the CBD, based upon the report on Northside lighting, by December 31, 1984. 10. Adopt plan for completion of downtown amenities, including restoration of Iowa Avenue by June 30, 1985. 11. Complete revision of sign ordinance by December 31, 1984. 12. Complete review of Industrial Development Revenue Bond policy by September 30, 1984. 13. Approve a long-term computer plan by September 30, 1984. PERFORMANCE MEASUREMENT: City Council policy is carried out by all departments under direction of the City Manager. Achievement of specific objectives is measured in the performance of departments and divisions individually and collec- tively. W City of Iowa Cit' MEMORANDUM Date: December 6., 1984 To: City Council From: Assistant City Manager Re: Meeting with County Board of Supervisors The next meeting of the City Council and the Johnson County Board of Supervi- sors is scheduled for Wednesday, December 19, 1984, at 4:00 p.m. in the Public Library. The County will organize and post an agenda for this meeting. I have indicated to County staff that I will.provide a list of items for this agenda on December 12. Therefore, a brief period of time is scheduled for this purpose at your December 11 informal meeting. Some topics which may be appropriate for the agenda include: Joint Human Services Facility Funding of human services agencies City -County joint process to require that outstanding parking tickets are paid before vehicle registrations are renewed Mutual land acquisition considerations Please let me know if I can be of any further assistance in this matter. /sp �3 99 City of Iowa Cit, MEMORANDUM Date: December 7, 1984 To: City Council and City Manager _ From: Frank Farmer, City Engineer Re: Transformer for Iowa Avenue The attached letter from Jeff Duffy of Iowa -Illinois Gas & Electric Co. requests permission to install two transformers on Iowa Avenue to provide electric service for City Block 80, bounded by Washington, Iowa, Clinton and Dubuque in downtown Iowa City. See attached sketch for location. The Design Review Committee has reviewed Iowa -Illinois' proposal and recommends approval with the stipulation that Iowa -Illinois investigates the use of low profile transformers. The standard transformer used by Iowa -Illinois is 5'9" high and requires a concrete pad which measures 7'0" X '7'D". The low profile transformer is 4'4" high and requires a maximum pad size of 9'2" X 6'3". One parking stall along the center of Iowa Avenue will be needed for each transformer regardless of whether the standard or low profile transformer is utilized. Two sides of the transformer will be screened by existing plantings and adjacent parked cars will partially screen the other two f sides. Complete screening with plant material will encroach into an additional parking stall. Alternatively, the transformers can be located in the existing planting island. The use of decorative fencing will not encroach into an additional parking stall. bc4 i IOWA -ILLINOIS GAS AND ELECTRIC COMPANY IOWA CITY, IOWA October 9, 1984 Mr. Frank Farmer, Engineer City of Iowa city 410 E. Washington Iowa City, IA 52240 Dear Frank= Several weeks ago Ken Taube and .I met with you to discuss our plans to install a duct system along Iowa Avenue from Clinton Street to Dubuque Street. I've attached three (3) copies of our proposed construction and reference drawings for your review. To help you when reviewing the drawings, this letter will briefly describe our plans. If you feel the City should be more involved with this project, please proceed with obtaining the necessary approvals. We propose starting construction in the Spring, 1985. I. Blind Block Load Growth City Block 80, called the "Blind Block" due to the single access alley, has experienced electrical problems for several years. Last year, due to the fire in the WGN Building at 15 Dubuque Street, we were able to remove some of the electrical load from the alley system. We placed a padmounted transformer along the west side of Dubuque Street to serve the new WGN Building and a portion of the southeast corner of the block. The area served by this transformer is highlighted on one of your prints. Earlier this year, we were notified that the Dey Building would rewire to a larger service size. Due to various easement and design problems in the alley, we proposed to serve this building from the front along Iowa Avenue in an underground duct. In doing this, we again remove electrical load from the rear overhead system and add load to the expan- ding downtown underground system. IA3 tMAMISCATWE"pi1" WX IMO IOW. CITY IO AW2u PHONC 31, 3MQMI aha o - 2 - With the proper duct design, the Dey Building and the Best Steak House Building could be removed from the rear system at this time. Eventually, as the other businesses along Iowa Avenue expand and rewire, these would also be served from the new duct system. For example, if the Seiferta Building is sold and they rewired next year to a larger service, they too could be served from the front after a short duct extension on Clinton Street. IZ. F.xieting Duct Syatem The rear overhead system amounts to platform -mounted transformers with overhead services and lift poles in the alley. The transformers are fed through an existing duct system. These ducts run from the transformer platform structure through the alley entrance to manhole 113. From M.H. 113, the ducts head east across Dubuque Street. This existing system is shown on your prints. When the new duct system is installed, the spare ducts available in the exist- ing system would be used to feed the new system on Iowa Avenue. III, Proposed Duct Svstem The new system will be constructed to the same standards as the rest of the Urban Renewal system. The ducts will be concrete -encased PVC conduits and include some spares for future use. Three (3) new manholes will be required; one about mid -block on Iowa Avenue, one in the intersection of Iowa Avenue and Clinton Street, and one next to one of the proposed transformer locations. These manholes and the connecting ductwork is highlighted on your attached prints. The installation of the new duct work is proposed in stages to minimize the inconvenience of the businesses along Iowa Avenue, The ducts as shown on your prints will be constructed in the existing driving lane of Iowa Avenue, With the proper barracading and coning, truck (delivery) traffic could still use the parking area during construction. Alternately, when we need to construct in the parking area, the driving lane along the curb will be open to deliveries. Our immediate need is to serve the Dey Building. Ducts from the transformer at Iowa Avenue and Clinton Street to the basement of the Dey Building in the northeast corner are Proposed. The Best Steak House would be served from the transformer at Iowa Avenue and Dubuque Street, to manhole 113, then through existing service ducts to the building. A V-00 - 3 - The remainder of the duct system is to provide future services to the rest of the businesses along Iowa Avenue. It has not yet been decided whether we'll actually complete ducts beneath the sidewalks for these future customers or whether we'll stub ducts at the curb line. These stubs could later be extended at the time the businesses rewire. The City proposes to repave Clinton Street from Iowa Avenue to Washington Street in 1985. If the Seiferts Building is sold and commits to rewiring their building before the paving is started, we'll probably design ducts along Clinton Street to serve them also. IV. Proposed Transformer Locations I mentioned earlier these locations. As shown on your prints, we've chosen to locate the transformers in the median area near the landscaped corners. This design assumes the use of one parking stall per transformer. The transformer would face away from the landscaping towards the street. Protective posts would be installed along the side and in front of each transformer to allow either motorcycle or bicycle parking in the remainder of the stall. No cars however could be allowed in front of the transforme We discussed earlier the possiblility of placing the transformer in the landscaped areas. This option would tend to draw more attention to the transformers. By placing these units at street level, we would minimize the visual impact. This is the reason we chose not to place transfromers on the sidewalks. The padmounted transformers would be similar in color and size to the one in front of 15 Dubuque Street or in front of the new bank addition on Clinton Street. They would be'hidden by parked cars most of the time since their location Is next to metered parking. NOTE: Because our construction schedule is planned for next Spring, we have time to discuss these plans and revise them if necessary. In order to complete the design and prepare specifications for the work however, we need your approval no later than December 1, 1984. If you need more information, please call me on 338-9781 ext. 66. Sincerely, Duff Supv. Eng. AF.. Distribution Division JFD:cm ccs D. Levy H. Taube ado PR mma IOWA AVENUE t sccwma 1 'o►+ oMa 7 I u 1II s I b I I 3'-3" 6' 7" 7" 7" nqw O O O b SECTION 'A -A' 4" W TRANSFORMER IOWA AVENUE 4"G 4"G — SECTION VIEWS BBD ARE LOOKING SW-\ N 2'•3" S.S. 2'-S' S.S. IOWA BOOK B SUPPLY fl 4" W +1 IF fit I I G G I I I I I I � GARNES JEWELRY JADE JOE'S PLACE I GARDEN I BURGER PALACE 6' 7- T" 6- W --09 U 6' T" 7' 7" 7" 6". IS 14 16 9 IO b T I 2 3 N n I O2 O3 i- u 7 B rF bI4 OO a �O b I I2 Is w n SECTION "B -B" SECTION 'C -C" SECTION •D -O' I E E f I THE BEST S I- II IE b SECTION 'E -E" 6" 7" 7" 6" 2'.2" 6' 70 T 6' 2'-2" 6' Y T' 6• . 2'•2' I'•7" iD s d 7' 6' M 13 14 IS d 7" 7- 6' !I 2 o b N �' • a©© .L Is a s b •©© b ��°� b b o SECTION 00.0" RECTION "H -H" SECTION "I -I" SECTION "J -J' SECTION "K -K" SECTION "L. L' E I 5 UI II T T T IOWA AVENUE 4"G 4"G D u i N S.S. 2' •!i S. S. Lel 4" p Jam•' N 1 I i 1 I i BARNES JEWELRY G G JADE JOE'S PLACE BERRS I GARDEN I BURGER PALACE PADMDUNT r TRANSFORMER - E E 1 0 r I IN IO I THE BEST STEAK NOUSE 2'-2" 6' 7' 7' 6" V-4" 1.•7.. 7" 7" 7" 6" 6' 7' 6' 13I4 PS - A o 1 O O 7 B 9 10 i- 7 S w w � 4 O © II 12 IS 14 GI _ II 12 SECTION "C•C" SECTION @D -De SECTION OE -E" 16' 7' 7' 6"1 r 13 14 15 0 SECTICN "F -F' 7" 7' 6' 6" 7" 7' 6' •2'•2' 6, 6" 7" 7' B' o !I 2 N io 4 .I� SECTNNI "J -JSECTION "K•K" SECTION "L• L' 3r a O I$,, G v— 4" G 2'-3" S.S. —� 4x W 4 W 24"S.S i I N 3 3 i �" a7 o a SECTION "M•AT I.,-/7 - 811 Szm City of Iowa Cit MEMORANDUM Date: December 6, 1984 To: City Council From: Marianne Milkman, Associate Planner tV� -Re: Melrose Lake Area Rezoning The earliest date that the Planning and Zoning Commission will consider the requested Melrose Lake Area rezoning is December 20, 1984. bj4/18 av-01 City of Iowa Cit. MEMORANDUM Date: December 3, 1984 To: City Manager and Members of City Council From: _�IJim Hencin, CDBG Program Coordinator Re: Ralston Creek Expenditures At the November 19 informal City Council meeting, a question was raised concerning previous expenditures on Ralston Creek improvement projects. The following is a summary of project expenditures from 1975-82: Watershed Study/Management Plan Preliminary Improvements - Sanitary Sewer Relocations at Benton Street, Iowa Avenue and Van Buren Street; Construction of Iowa -Illinois Storm Water Detention Basin South Branch Storm Water Detention Facility North Branch Storm Water Detention Facility Lower Ralston Creek Improvements - Structural Modifications at Prentiss, Lafayette and Benton and Improvements tfrom sHarrKirkwood isonStreet vtouel Kirkwood Avenue TOTAL cc: CCN Members /sp CDBG Funds Local Funds $80,335 $171,174 $1,121,177 5127,749 $844,050 $2 025 977 b aOoa- City of Iowa City MEMORANDUM DATE: Decembe5, 1984 T0: Neal Berlin, City Manager y FROM: Harvey D. Duller, Police ChieF/Jahk RE: Council Request: Animal Control The question was, "What happens to wild animals taken to the Animal Shelter?" The answer is: 60% are relocated to cooperating rural owners and areas. 40% are sick or injured and must be euthanized. a403 CITY CSF 1 CHIC CENTER 41 O WH CITY O E. WASHWGTON ST, IOWA CITY, IOWA 52240 (319) 356-5CCU November 30, 1984 Mr, David Wooldrick, President Iowa City Community School District R.R. 5 P.O. Box 31 Iowa City, Iowa 52240 Dear Mr; Wooldrick: The letter of November 1, 1984, which you received from Mr. William Terry, as Chairperson of the Broadband Telecommunications Commission, obviously was inappropriate. The views which Mr, presented in his Terry letter were exclusively his own despite the use '. Terry The Broadband Telecommunications Commission serves in an advisory capacity to the City Council. In the future, City staff members will work with the appropriate school officials on such operating matters. and the The City values very greatly the cooperative spirit with which the City projects, School is our hope that suchable efforts will continueyinadvantageous ure. Again, I deeply regret any consternation which Mr. Terry may have caused you. Sincerely yours, n ohn McDonald Mayor cc: Broadband Telecommunications Commission City Council✓ Drew Shaffer Dale Melling David Cronin /sp i _ IOWA CITY COMMUNITY SCHOOL DISTRICT RECE!'i E1J i 1984 aid 5a!I S. Duhuque Street arividid L. Cnmin nbmdent ��/(/ 1",ca City. Imva 52240 V D� n� I:11!II :I7H•:IliflS November 6, 1984 1L' William 0. Terry, Chairperson Broadband Telecommunication Commission 410 E. Washington Street Iowa City, Iowa 52240 Dear Mr. Terry: After receiving your letter, I investigated the very negative comments regarding Dr. Cronin and his alleged handling of your request to be placed on a school board agenda. Dr. Cronin has informed me that he has never spoken with you about being placed on an agenda. There is record oT you speaking with a secretary on October 9, 1984. Since Dr. Cronin was not in at that time, you requested that he call either you or Drew Shaffer relative to Iowa City's cable television system. or. Cronin attempted to call you back and when he was unable to reach you, he called Drew Shaffer as you requested. 6r. Shaffer was unable to say definitely what your call was about, but speculated that it had to do with the possible hookup of cable at West High School. Since Drew Shaffer could give no definitive answer as to your call, Dr. Cronnin called your residence on October 15 and left a message with your wife for you to return his call. You never did. I find it puzzling and presumptuous at best for you to allege reaction by Dr. Cronin to be "totally uncalled for and out of character" when you never even spoke with him. I agree with your notion that all Iowa City institutions should work in a spirit of cooperation, however, the accusatory tone of your letter seems to refute your notion. Should you desire to be placed on a future agenda, you may do so by contacting any board member or Dr. Cronin and requesting to be placed on an agenda. Obviously, a written explanation of your request would be in order. We attempt to facilitate most all attempts by individuals or groups to have items placed on an agenda. However, those requests must be made through the proper channels, with an appropriate explanation of the item. Sincerely, w Dav)d Wooldrik, Presiden�� t Board of Directors cc Mayor John McDonald./ Drew Shaffer a1:1-04 CITY car/,C c j,,,, i< OF 1 i(1 (:'I November 1, 1984 Mr. David Wooldrik School Board President R.R. 5, Box 37 Iowa City, Iowa 52240 Dear Mr, Wooldrik: OWA !;,TNA CII;. CITY On October 9, I asked to be put on the School Board's agenda. I wanted to let the School Board know the various alternatives that exist regarding getting cable television and/or a local origination line to West High School and the possible applications of cable. We received a telephone call from Dr. Cronin on October 10 that I believe to be a reaction that was totally uncalled for and out of character, Or. Cronin informed us in no uncertain terms, that the School Board is not inter- ested. We were not aware that Dr. Cronin speaks for the School Board. When 1 informed the Broadband Telecommunications Commission (BTC), an advisory body to City Council, on October 16 at their regular meeting they were likewise shocked at Dr. Cronin's call and his attitude. In part, the purpose of the BTC is to facilitate the use of cable where possible and to inform institutions of how cable' may be installed and used. We believe cable television can be used in many advantageous ways by school systems, as evidenced by the Educational Telecommunications Commission (ETC) in Cedar Rapids, including studying how government works from watching some of channel 29 or channel 22's programs; studying what the library offers from watching channel 20; there are many programs the drama class may benefit from as well, to mention only a few possible uses. This doesn't include any of the origination capabilities, such as cablecasting plays, concerts or sports activities from the schools for students and parents, or classrooms in the home for shut-ins and/or handicapped. However, This information is not the most important part of what I intended to say to the School Board. It is now possible to wire West High School from ,the east, so there is no longer the need to bore under the parking lot to wire the school, Under the 300 foot rule, stipu- lating the cable company will pay for the first 300 feet, most of the wiring cost will now be borne by the cable company. This information, together with Heritage's stated interest in maximizing access program- aV-44 Mr. David Wooldr November 1, 1984 Page 2 ming in Iowa City and .the fact that the original wiring design in the franchise included West High School, seemed to be important news we wanted to relay. We are fully aware that the School Board is an autonomous body. It is not our desire to force anything on anyone, but rather to inform and facilitate to ensure everyone knows what their choices are. To that end we attempted to get on the School Board agenda. To that end we. have attempted over the last five years to cooperate with all Iowa City institutions. Perhaps this letter will clarify our intent and relay the information we sought to communicate. Thank you for your time and attention. Sine ely, 0,i W.O. "Bill" Terry ; BTC Chairperson cc: City Council BTC Bill Blough, Heritage Communications /sp n November 30, 1984 J-1090 Mr. Charles J. Schmadeke, P.E. Director of Public Works City of Iowa City 410 East Washington Street Iowa City, Iowa 52240 Metcalf & Eddy, Inc. Engineers & Planners BS Wg on Hee uln Road, Suite 500 \\\•\v`\!1 (312) 2 n -0 i00 Illinois 60005•4422 (312) 220-0900 I � � Y 1� Subject: Wastewater Alternative Study Progress Report it Dear Mr. Schmadeke: In response to your request, we are submitting the first of our monthly reports on the progress of the subject project. This first report covers the period from October 24, 1984 (contract signing) through November 30, 1984 which represents 38 calendar days of the contractural 160 calendar days (exclusive of City review) for submittal of the draft final report to the City. During this period, work has been proceding on work task 2.2.1, Investigation and Evaluation Phase of our Agreement. Meetings with City staff were held on October 24 and November 19 and also with IDWAWM on November 19 (see attached memorandums of November 19 meetings). Agreement has been reached with City staff regarding the population projection that will be utilized for this effort and the planning period. A substantial effort has been expended in reviewing the various reports that comprise the City's facilities plan and the design drawings that were prepared based.on the recommendations of the facilities plan. Metcalf & Eddy is proceeding with the preliminary screening of various wastewater collection, treatment and disposal alternatives. B&B Engineering Services, Inc. is evaluating the remaining capacity, if any, of the trunk sewers serving the southeast guadrant of the City. Boslcn r Y". na., Apa San S. dne M1vmr CA Cn(apn I Hwslon Allanla SMewille NJ ) Sevnp Sppno. MD Nonplul, Mr. Charles J. schj--I\eke, P.E. November 30, 1984 2 Our schedule for this project anticipates submittal of the informational document described in Task 2.2.1.5 of our Agreement in late December, 1984. Please call if we can be of further assistance in this matter. Very truly yours, METCALF & EDDY MEMORANDUM FOR THE RECORD J-1090 11/30/84 On November 19, 1984 Messrs. Larry Jaworski and Loren Leach, representing Metcalf s Eddy, and Messrs. Lavoy Haage and Timothy O'Connor, representing the Iowa Department of Water, Air and Waste Management, met to discuss the following: 1. Grant Funding - Under the current grant allocation and priority system Iowa City would not be eligible for a grant until no earlier than FY 88 or FY 89. According to IDWAWM, the only possibility of earlier grant assistance for the City is if a higher priority community does not proceed with their project, which is not very likely. 2. Status of Facility Plan - The Facility Plan has been approved by IDWAWM. 3. Effluent Standards - Effluent standards currently are 30 mg/l BOD and 30 mg/l SS on the Iowa RiveCurr. Am onia-limits are set the minimum to prevent a toxicity problem. standard is 10 mg/l in the summer and 15 mg/1 in the winter. Under revised Federal definitions of equivalent secondary treatment, the effluent standards may be changed to a 45-45 limit. Water quality limitations may prevent the use of the 45-45 standard. For smaller streams in the area, a 30-30 standard would apply and the ammonia limit would be more restrictive to prevent toxicity. A waste load allocation study performed by IDWAWM will be requested. 4. Compliance Status - The Iowa City facility is generally in compliance with the exception of the frequency of by-passing due to storm events. Only storms greater than 5 year frequency should result in a bypass. 5, Treatment Processes - a) The need for chlorination is currently under study by IDWAWM. This process may or may not be required in the future. b) Excess flow treatment must include secondar treatment. Processes producing secondary quality effluent will be reviewed on an individual basis. c) Land treatment (slow rate irrigation) requires secondary quality effluent prior to app a� MEMORANDUM FOR THE RECORD J-1090 11/30/84 On November 19, 1984 Messrs. Larry Jaworski and Loren Leach, representing Metcalf 8 Eddy, and Messrs. Chuck Schmadeke, Frank Farmer, Don Schmeiser, representing the City of Iowa City, met to I discuss the following issues: 1. Design Period - It was agreed that the period of 1990 to 2010 will be used as the basis of sizing and comparing treatment alternatives. However, it is understood that any recommended plan must consider the needs of the City of Iowa City beyond i the planning period. All interceptor sewers will be sized based on fully developed service area. 2. Population Forecast - Since the population forecasts in the Iowa City Comprehensive Plan Land Use Update - 1983 and the Facility Plan are similar, the Facility Plan forecast will be the basis for developing required capacities for various technical alternatives. 3. Foundation Drains - Foundation drains represent the major contributor to excess flows in the collection system. The Facility Plan indicated it is not cost effective to remove this source of flow from.the sewer system. Based on the treatment alternatives selected, the cost effectiveness analysis will be reviewed to determine if additional work to eliminate existing foundation drains should be performed. 4. Industrial Growth - Use the allowances identified in the Facility Plan. 5. Cost estimates for 4 -phase plan - The 4 -phase cost estimate will be adjusted by factoring ENR Construction Cost Index from the year of the original estimate to an ENR number of 5400 (year 1990). All alternatives including the 4 -phase alternative will be evaluated on a present worth basis. Loren W. Leach LWL/bh a'�46J6 RECEIVED DHC 51984 CITY OF UNIVERSITY HEIGHTS, IOWA Iowa City, Iowa 52240 December 4, 1984 Mr. Thomas Scott Chairman, Planning and Zoning Commission City of Iowa City Civic Center Iowa City, Iowa 52240 Dear Mr. Scott Over the past few months citizens have raised a concern with the University Heights City Council about the way in which property adjoining the city on the south may be developed. In a meeting today with Mayor John McDonald and City Manager Neal Berlin the suggestion was made that as the Planning and Zoning Commission is reviewing this property, we should call to your attention the following concerns that affect both cities. (As the issues raised are ones that have implications for the Parks and Recreation Commission as well, a copy of this letter has also been sent to that agency.) In the past 8-10 years, the area of Iowa City south of Kinnick Stadium and the Field House has increased in population considerably. A number of apartments have been built an Oakcrest as well as Benton and west Melrose Avenue. This has substantially increased the volume of traffic on Koser and Melrose Avenues. Recently, public hearings have been held regarding two proposed 19 -unit apartment buildings (near the existing 30 -unit apartment complex) on the four and one-half acre tract adjacent to Melrose Lake. While state agencies have raised questions about placement of such a complex in its proposed location, alternative siting could be proposed. Current zoning would allow a maximum of 136 living units and 240 parking spaces an the eight and one-half acre tract directly west of this area owned by Neuzil. If both of these tracts were to be developed as currently zoned for multiple housing, this part of Iowa City would have an extremely high density. Furthermore, if these areas (which are judged by. Project Green as environmentally fragile) are developed for multiple housing, this could have a substantial impact on the environment. Iowa City traffic engineers have estimated that a maximum of 468 trips per day of vehicular traffic would be added by the proposed Melrose Lake apartments alone. Combined with development of the Neuzil property, this maximum might approach 2000. A further concern regarding the development of these two tracts as multiple family housing has to do with adequate street access and provision of city services. The existing 30 -unit apartment complex on Melrose Lake is currently served only by one private road, Woodside Drive. Secondary limited access is, available via Staube Lane, a dirt road partially barricaded, that empties onto Melrose Avenue. No access from Iowa City currently is available to the Neuzil property. It is possible that a bottleneck similar to (or worse than) the access that services apartments and homes off of Weeber Street would be created. A likely side-effect of a housing development on the Neuzil property could be opening up the (University Heights) deadend streets of Marietta, Leamer Court, a9/10 and Olive Court as through streets and the addition of hundreds more cars feeding onto Melrose Avenue and Roser Avenue. This could also result in substantially increased traffic in University Heights to provide garbage, fire and police protection, and other services to an Iowa City addition with access only through University Heights. A further problem that would inevitably result from such development is a heavy burden of street improvement costs on residents of the three University Heights streets involved. As over a third of these residents are elderly on fixed incomes, assessments for paving could be a special hardship. As the properties involved are in Iowa City, there would be no added tax, base to aid in paying for these costs. These, then, are the anticipated problems that need to be addressed if and when housing developments occur in this area. One alternative to the development of both of these properties for multiple family housing would be to review the zoning of this area and bring the zoning into line with the surrounding areas (RS5 and/or RS8). (The current petition to change the zoning to RS12 would have little effect on the number of units that could be placed on the Neuzil property.) Another alternative to the development of both of these properties for multiple family housing might be the acquisition of some of this property as park land. This alternative raises another set of concerns and possibilities. Iowa City has been divided into 17 Open Space Districts under the Mandatory Open Space Dedication provisions. In each district,a calculation of deficits in existing park land has been made. The area under discussion is in District V, which has a deficit of 8.2 acres, the largest deficit for any Open Space District not on the outskirts of Iowa City. For years the Iowa City Park Commission has identified the Neuzil and Melrose Lake properties as prime land for park development. While previous negotiations with the Neuzil family have indicated that acquisition would be very costly, development of any parks in this part of the city will be expensive, and the only alternative is to delay until the costs are higher yet or until no property is available. (Another park site in District V, a 4 acre tract directly across Benton Street from Roosevelt School known as the Miller Avenue Park is currently a high priority for acquisition. Even if this property is acquired (at a similarly high cost), the district will still have a deficit and the Neuzil/Melrose Lake property offers one of the few, if not the only sources of park land to serve this area.) If action is not taken soon to secure adequate park land within walking distance of residents of this part of the city, no land will be available for this purpose. Moreover, full development plus anticipated increased traffic will substantially change the residential character of this community. Loss of this open space plus the impact of increased density would result in a substantial degredation in the quality of life for those living in this and the surrounding neighborhoods. The University Heights City Council would like to suggest that acquiring all or part of the Neuzil property as park land would resolve some of the difficult access, traffic, and density problems that full housing development of this tract would create. In order to support such an effort, and to indicate its commitment to establishing a park adjacent to University Heights, the U.H. City Council would urge its residents to vote for funds to aid in its acquisition. Depending upon the cost of acquiring the Neuzil property for this purpose, it may be possible for University Heights to fund as much as 25% of the cost (contingent an voter approval). Johnson County may also be interested and willing to consider RV611 supporting such a project that would provide open space and green belt in a densely populated area. Currently state or federal monies are unavailable to University Heights; however it might be possible for Iowa City to put together a block grant for this purpose. Such a joint effort by our two cities and perhaps the county would certainly benefit the larger community. Could studies be initiated regarding the current and potential population density of this area? Could a comprehensive traffic study be conducted, including adequate provision of fire, police, and other city services to potential multiple family units on Melrose Lake and Neuzil properties? Could priorities for park acquisition be reviewed and efforts to obtain park land in this area be scheduled in the near future? If the Neuzil property (or part of it) could be acquired as a park, all the children and families that live in the surrounding areas of Iowa City and University Heights for years to come can cherish and enjoy it. While Iowa City Traffic Engineers have provided separate evaluations of the impact of one development or another, a comprehensive study of housing density and traffic problems in this part of the city needs to be done. This study should take into account both rush hour and full day traffic that would result from full development of these tracts plus the opening of the I-380 interchange on west Melrose Avenue and the opening of the new Law Building. Increased traffic from the new apartments on West Melrose and Mormon Trek as well as potential development around the interchange should also be taken into account. Thus, alternative development possibilities include: a) Multiple family housing to the limits allowed by zoning. b) Down -zoning to reduce the density possible in this area. c) Acquisition of some of this property as park land. Each of these alternatives has implications for both cities. If options a) or b) occur, adequate access to facilitate traffic flow and provision of fire, police, aryl other services is needed. If option c) is desired, action must be initiated soon or the land will be utilized in other ways and will not be available for this purpose. Sincerely, Chan Coulter Mayor cc: Parks and Recreation Commission City Manager CITY OF ' IOW/A CITY CIVIC CENTER 410 E. WASHINGTON ST. IOWA CITY, IOWA 52240 (319)356-500D PRESS RELEASE Date: December 6, 1984 Contact: Dale Helling Assistant City Manager 356-5013 Mr. James L. Schoenfelder has been appointed to the position of Energy Coordinator for the City of Iowa City effective November 26, 1984. Mr. Schoenfelder succeeds Richard Webb who resigned earlier this year to accept employment with the Office of Planning and Programming for the State of Iowa. The Energy Coordinator is a part-time employee of the City and is primarily I responsible for development and implementation of energy conservation i measures within the Iowa City governmental operation and for monitoring energy use in all City buildings and facilities. Mr. Schoenfelder holds BA and MA degrees in Architecture from Iowa State University and is certified by the State of Iowa as a class A energy auditor. He has worked in the Iowa City area since 1913, primarily as an energy research and design consultant. He is currently a partner in the firm of Gauger-Schoenfelder Engineers of Iowa City. Mr. Schoenfelder is a member of several professional organizations including both the Iowa and National Chapters of the American Institute of Architects and the International Solar Energy Society. He has received several awards for achievement in the area a�� Johnson Co... ity Council of Governme, z 410EUvh6hrgtonS[. bAa0iylana52790 rr 00 0 PRESS RELEASE December 6, 1984 Contact Person: John Lundell, 356-5252 Transportation Planning Appointment John Lundell, Transportation Planner for the Johnson County Council of Governments, has been appointed by the Chairman and Executive Committee of the Transportation Research Board to serve on the Transportation Planning Needs for Small and Medium Sized Communities Committee. The Transportation Research Board is a branch of the National Academy of Sciences, a not for profit, non-governmental corporation. By serving on this committee, Lundell will be involved in directing future research regarding 'transportation planning in small urbanized areas. The Johnson County Council of Governments has received national recognition for its development of a simplified, cost effective transportation planning process. This process is now being used by the Federal Highway Administra- tion nationwide as an example of how to conduct effective transportation planning in smaller urban areas. Lundell received his graduate and undergraduate degrees from the University of Iowa and has been a transportation planner in Iowa City since 1980. bj4/15 Treasury Study Shows IBig Surpluses by 1989 For States L,ties � Dia wutitartr7waw.LL atWlaryerbr WASIi1NM-_J' preltrnaaty Treawry Department study indicates that state and kcal tmernrnena could tan a fuses fa tatag $BUY I by M9 If their eunem I tax andspending Policies remained un. I ' 7be Tm.mry study U being elrtwated tha week a draft tam. Rod its authors con- cede that It U based on the uneewlsuc As. sumpam Ihat atetes [Kiat surylusea Won't -cut lases te rRb! spiadirtg. NettMelesa the natlm's tmernors and 'Other Mate AW kat officials are ememed. the aew•mtdy Will give uemumutn to ad• aWdMratlmeft .umr..x... _ b. ut>�elentters concerns" about the stud)'. u "attempts to •(aecaat state wes a the sgg *W, use omdalced tale the study But MEbe ME nee a:i: atGPlOs, a0d that is ex . " — rays w0uw Alco Put pressure 00 Mate and,kcal flnuces by,etlmkatint the federal tax dedueft for State AW kcai taxes. The Treasury draft is Pari Of a angrcs. WWeacal relatiam it Is . betegmattednd Nin tmdals, and wed beV*uPprey lodge and [neat It fUal form next praented.fo.� Year. •' 7be estiaWn aro based an the .'btber• ands" memo of Mate andkeal tin'aocea. 'LU measure ekeludes We Urge.arpluus rhe tovermitmt'a'eurren�' bpenllooa; •.ry 7be'estlrtates assuvKthat federal gnats 1n state and toed twetnmmtp Will [tow at bullaverage amus] rate of li.l%; as indic ted In the Rdmlestredon's August budget re• Mew. It IS Wo based on the tuavmpdW Nat the ecMMY Will perform as well as pre• dieted'in the August budge review.. . ne TreRsuty said the study doesul -U. A" Uesibillty that Mata Will have mer We east Mx up a q -/o REAGAN'S DOMESTIC SPENDING CUTS Following is a part al Gsl of the proposed hderal spend r g wts endorsed by President Reagan al Wednesday's Gh net rWWrm�eegtigrpec The reductiorrs all subject to 1mcal yyeear 19867s= Co ert Octal. and $75 hi on by fed n 1966ft .. billion SM in PROGRAMS KILLED. Drat 2: 7 �.�;SrY ma :. is" u*pmotalfwim 93 a" f 1:/ buff NASlraearchand.derdopaanl •.� ». 250million ... f39millirr 502 mNm:. 2.1 billion rtne.� t.�jr 777 mncN 5.1 billion Economic Development Administration and Appa4dian Canmiss on.»_ » 31 million ':.119 million Said =Administration loans._............ I.6 billion 5.3 billion Urban Development Action Grants .......... .._».. 32 million 131 million wt, 198 wl;; _- 622 RON '. ' ' 1;9 Year on. 97 nwlnon . .387 minion 1.5 billion 1.9 billion Swm iw Was sten Yuan cm wawaw oao muton ; Scln11 dmtrict impact rd _ _ . 97 aidnon : 366 million[Ott r Import Bank loans...:...:_ . _ _ : 356 Mon 3.7 billion PROGRAMS CUT Medicare........ ...._.:.»»_._»_ _ _:.. _..f Million f 19 billion 1.0 Won. 72 billion Child nutrition__..».....» _— _..__. 671 million 2.2 billion Women's4nfants' nulritioo.._.__..___..___.._.. .211 minion . 739 minion Congressional funds_._..._..._...._»_...._ .... _.. 166 minion 521 minion Public utility credit.... ............................. . . ... 536 million 15 billion Farm programs.............. ._........ ........... _.... _..... 1.2 billion 13.7 billion teenage mothers' wenare ... »_.................... .._.. 188 million 788 million Subsidized lousing.............. __..__. ___.». 22 billion 9 billion Veterans medial care .......... »_.............. ... _.. — 100 minion wt, 198 wl;; _- 622 RON '. ' ' 1;9 Year on. 97 nwlnon . .387 minion 1.5 billion 1.9 billion Swm iw Was sten Yuan MINUTES OF STAFF MEETING November 28, 1984 Items for the agenda of December 4 will include: Public hearing on an amendment to the Planned Development Housing Plan for Ty'n Cae Second consideration of ordinance vacating a portion of Grove Street right of way Second consideration of ordinance rezoning 1220 and 1228 Third Avenue Second consideration of ordinance rezoning 6.3 acres south of Highway 1 West Resolution approving preliminary plat for Ruppert Subdivision and preliminary LSNRD for MHI Auto Center Resolution disposing of portion of an alley in Block 15, County Seat Addition Resolution referring the Zoning Ordinance to Planning and Zoning Commission Third consideration of ordinance to change City Plaza boundaries Set public hearing for December 18 for an ordinance to establish partial property tax exemptions for industrial property Public hearing on proposed program description and application for 1985 rental rehab grant funds and resolution authorizing the filing of the application Resolution approving supplement No. 22 Public hearing and resolutions for Taft.Speedway sanitary sewer extension assessment project Three appointments to Resources Conservation Commission Appointment to Housing Commission Seven appointments to City Attorney Selection and Advisory Committee The City Manager advised that there will be a special formal meeting on January 8 before the informal meeting. Only items of necessity will be dealt with at this special meeting. The Human Relations Director distributed pledge cards and information concerning United Way. These also will be distributed to all employees. The City employees raised $8,000 last year, and it is hoped the amount can be increased to $8,500 this year. The department secretaries will collect the pledge cards and return them to the Human Relations Department. The Director of Human Relations is on the Allocation Committee for United Way. City Council members and members of the Board of Supervisors sit in on these meetings. The staff was advised that only 8 percent of the donations goes toward administrative expenses. In addition, many of the agencies are operating on extremely low budgets. Informational meet- ings for all employees will be held. It is hoped that the campaign will be completed in about two weeks. Prepared by: j �1 ";-'e C. t_d_Li�a_'� Lorraine Saeger '07WA MINUTES OF STAFF MEETING December 5, 1984 Referrals from the informal and formal Council meetings were distributed to the staff for review and discussion (copy attached). The City Clerk advised the staff of new publication deadlines for official notices due to the holiday closures. The City staff is to check with the City Clerk when setting public hearings, etc. The Acting Director of Parks and Recreation advised that the holiday buffet for City employees will be held at the Recreation Center on Tuesday, December 11,.1984. Sign up sheets for each division were distributed. The Human Relations Director announced that a training course on controlling time will be held next week. The same course will again be offered at the end of January. The new energy coordinator, Jim Schoenfelder, was introduced by the Assistant City Manager. Mr. Schoenfelder replaces Rich Webb.He will be visiting some of the departments on Friday afternoon. A news release .is being prepared about Mr. Schoenfelder's appointment, and a copy will be furnished to the staff. The staff was asked to remind all employees of public scrutiny when driving a City vehicle and to stress the importance of obeying all traffic laws. The City Manager cautioned the staff to watch the City Council meeting schedule. A number of extra meetings have been added - budget meetings and human services public hearings. Any items which are to be considered are to be added to the pending list as soon as possible. Prepared by: f" Lorraine Lorraine Saeger a*/� S1AI, SL3 Cry IL S 8� Y 204 CMR: ALCOHOLIC BEVERAGES CONTROL COMMISSION 204 CMR 4.00: PROHIBITION OF CERTAIN PRACTICES Section Definitions 4.02: Required Records 4.03: Certain Practices Prohibited 4.04: Exceptions 4.05: Application 4.06: Severability 4.01: Definitions Licensee: means any person, club, partnership, corporation or other entity licensed under the provisions of chapter 138 to sell'alcoholic beverages to be served and drunk on the premises. 4.02: Required Records All licensees shall maintain a schedule of the prices charged for all drinks to be served and drunk on the licensed premises or in any room or part thereof. Such prices shall be effective for not less than one calendar week. 4.03: certain Practices Prohibited (1) No licensee or employee 'or agent of a licensee shall (a) offer or deliver any free drinks to any person or group of persons; (b)deliver more than two drinks to one person at one time; (c) sell, offer to sell or deliver to any person or group of persons any drinks at a price less than the price regularly charged for such drinks during the same calendar week, except at private functions not open to the public; (d) sell, offer to sell or deliver to any person an unlimited number of drinks during any set period of time for a fixed price, except at private functions not open to the public; (e) sell, offer to sell or deliver drinks to any person or group of persons on any one day at prices less than those charged the general public on that day, except at private functions not open to the Public; (f) sell, offer to sell or deliver malt beverages or mixed drinks by the pitcher except to two or more persons at any one time; (g) increase the volume of contained in a drink withoualcoholic beverages t increasing drProportionately nkduringthetsamercae regularly charged for such re ndar any encourage or permit, on the licensed premises, any game or contest which involves drinking or the awarding of drinks as prizes. all whether lwithin eorhwithout ethe slicensedmpr<4010s, anyin anyyof the practices prohibited under this sectjvt) q,t,3, 4,04: Excemtiona Nothing contained in section 4.03 shall be construed to Prohibit licensees from offering free food or entertainny time; oo Pr including mandrink t at aas part ofratmealohibit licensees from prohibit the sale or deliver Package; or to bottle carafe when sold with meals oro towmorebthaneonnee Per or or to prohibit those licensed under chapter 138, section 15, from offering free wine tastings; or to prohibit offering c ngroom dchapter servicestoregisteredguests. section 12, from 4.05; Application The provisions of 204 CMR 4,00 shall be deemed to be a condition of every license issued under chapter 138 to sell alcoholic beverages to be drunk on the premises, and i said provisions may be enforced by the local licensing Beverageses or Controleir Commissionents and or iisthe Alcoholic 4.06; Severabilit e provisions of 204 CMR 4.00 are severable, and if any Provision or the application thereof is held by a court Of competent jurisdiction to be invalid, such invalidity shall not affect any other provision of 204 CMR 4,00, REGULATORY AUTHORITY 204 CMR 4.00:M.G.L. c.6, §§, 43 and 441 M.G.L. c.138, 124; N.G.L. c.30A. aeZ13 G b a r Fa1Is Vahre 13P}tElCfritPttY Pau.E C. Ho66ey Ch.i.e6 06 Potiee November 16, 1954 Harvey D. Miller, Chief of Police Iowa City Police Department 410 East Washington Street Iowa city, Iowa 52240 Dear Harv: Cedar FaU-6, IA 50613 1-319-268-0426 Pursuant to our telephone discussion of yesterday, r have quickly copied and enclosed documentation which will acquaint you with our kegger ordinance. The papers are in chronological order so as to demonstrate the problemwewere faced with last year. As of this date 22 kegger permits have been issued, with only two problems associated with the kegger parties. In each instance a citation was issued, and both kegger recipients advised that they may have to re -qualify should another permit be requested by either of them. We feel the means truly justified the end in this instance and are thus far quite happy with the results. Permit me to wish you the very best of luck. very tr�ly, Paul C. Hoffey, Ch4ef of Police PCN/mlc Encl. ENFORCEMENT, SERVICE AND COURTESY 0?Lvi (9edttr +FttUs �nlire �rpttrfinent Paul C. Ho66ey CedaA. Fatta, IA 50613 Chi.e6 06 Poftee 1-319-268-0426 October 21, 1961 Mayor and Members of the City Council City Hall Cedar Falls, Iowa 50613 SUBJECT: PUBLIC SAFETY COMMITTEE REPORT The Public Safety Committee met on October 19, 1983, at 4:15 P.M., in the City Hall Council chambers. All Committee members were present. There were two agenda items to be discussed. 1. Central Dispatch: Councilman Crews asked that the question of Central Dispatch be delayed until recommendations on the departmental responsibilities towards minimum housing are received by the Council Committee. A motion to table until that time was made by Councilman Dunn and seconded by Councilman Smith, with all members oQng in favor of the motion. 2.Keoaers on the Hill: A petition concerning the number and size of tapper truck keg parties on the Hill was received by the Public Safety Committee. In addition, a prepared presentation was read by Kathy Doughty. Several residents of the College Hill area were present problemstand other o voice hmattersassociated wieir coerns of th sthe nlarge kegler parties parking parties occurring. Carolyn Cemore, speaking for the Greeks Association, pointed out to the committee that keggers are often held in regards to certain functions at the fraternities and sororities but do not generate the problems associated with keggers at other locations. She did state that the Greeks would be very cooperative in attempting to resolve whatever problems there may be regarding kegger parties. Albert Smith, a resident of the College Hill area and representing the College Hill Neighborhood Association, read a position statement of the Association which opposed the commercialization of beer dis- tribution by distributors in residential areas in the City of Cedar. Falls. ENFORCEMENT, SERVICE AND COURTESY �/� PUBLIC SAFETY commrTTEE REPORT October 21, 1983 Page 1 The possibility'of enacting an ordinance limiting the number of kegs at a party or limiting the number of persons present at any one party was discussed. The Chief of Police reviewed some of the keggers which have been held this fall, Indicating the types of problems most often prevalent with them. The Mayor advised that the City is considering a number of options for working out some of the problems with large kegger parties. Also, the group discussed the possibility of a facility being made available for large parties that the students may wish to have. The Committee recommended that the City Attorney give consideration to the enactment of a new ordinance which may be used to control the number of kegs allowed or number of persons permitted for large parties on private property, and meet with the Chief of Police in discussion of any other solutions to this problem and report bark at another meeting. A motion to table until the next meeting was made by Councilman Smith and seconded by councilman Dann, with all committee members voting in favor. very truly, Chairperson, Public Safety committee Councilperson, Member Councilperson, Member PCN/mlc original signed by Committee Members awl JAMES C. BAUCH wunn •rtoeHn OFFICE OF BLACK HAWK COUNTY ATTORNEY October 27, 1983 Mr. Judd E. Truax Cedar Falls City Attorney 224h Parkade Cedar Falls, Iowa 50613 �4rr. Paul C. Hoffey Chief of Police Cedar Falls Police Department 220 Clay Street Cedar Falls, Iowa 50613 309 COURTHOUSE BLDG. WATERLOO. IOWA 50703 PHONE a 19•a91•a49! Mr. L. A. Jaeger Assistant Chief Cedar Falls Police Department 220 Clay Street Cedar Falls, Iowa 50613 Mr. David J. Price Assistant Cedar Falls City Attorney 411 Main Street Cedar Falls, Iowa 50613 Re: Request for Attorney General's Opinion on Keg Party Without Beer License Gentlemen: The following is a proposed draft of the question to be proposed to the Iowa Attorney General for his opinion: Do private persons who dispense large quantities of keg beer at a party which is advertised to the general public in advance; which is located on private residential -property; which is attended by up to several hundred people; for which admission tickets are sold; and at which beer is then given away without additional charge, all without obtaining a retail beer permit, violate the provisions of Sections 123.2 and/or 123.122, Code of Iowa, 1983, which prohibits sale of beer at retail without a license? Please feel free to make any comments on any changes or corrections which could improve the phrasing of the question and then call me.. After giving the matter further thought, I am of the view that we will be turned down by the Attorney General in our request for an opinion, because of the existing 1974 opinion on the same subject matter. However, I agree that it is.worth the effort to try to get the Attorney General to rule on this matter. Very truly yours, BLACE CO 1Y ATTORNEY By Steven D. Moore Assistant County Attorney SDM:cje aTf7- OFFICE OF BLACK HAWK COUNTY ATTORNEY JAMES C. BAUCH 309 COURTHOUSE BLDG. COUNTY AT19RwE, WATERLOO. IOWA 30703 PHONE 319.291.2498 November 8, 1983 Mr. James C. Bauch Black Hawk County Attorney 309 Courthouse Building Waterloo,•Iowa 50703 Dear Jim: Recently a petition was presented to the Cedar Falls City Council from concerned neighbors complaining of a large keg party on private party near the University of Northern Iowa campus the weekend of UNI homecoming. It appears that several enterprising students advertised a beer party on private property and sold admission tickets, both in advance and at the door. Once an admission ticket was purchased, then beer was given away free of charge. The ® obvious attempt was to get around the requirement of obtaining a retail beer permit. A beer truck equipped with kegs and tappers on the side was rented, pulled up on private property and used to dispense the beer. Things got a little out of hand when several hundred people showed up, and the size of the crowd dwarfed the facilities available for the party. I was requested to attend a meeting with City Attorney Judd Truax, Assistant City Attorney David Price and Cedar Falls Police Chief Paul Hoffey and Assistant Chief Loras Jaeger. The consensus at n that meeting was that the best way to attack the problem was to \J�1/ attempt to stop the supplying of beer which appears to be at the heart of all the other problems created by the size of the crowd. I have prepared a proposed question for you to pose to the Attorney General of Iowa in order to obtain a ruling. Armed with a favorable ruling, prosecution of the organizers of the party for sale of beer without a permit under Chapter 123 of the Code of Iowa would then be in order. There is an existing Attorney Generals opinion, but it is adverse, and appears to be directed to a situation where the giving away of beer at a function is only incidential to the'otherwise legitimate function. A copy of that earlier Attorney General's opinion is enclosed for your information. 717— Mr. James C. Bauch Page 2 November 8, 1983 If you alve anpsoopinion,with please callsubmitting methe sorequest wefor can discuss Attorneyy Gener this further. Thanks. Very truly yours, BLACK COU7N Y ATTORNEY By Steven D. Moore Assistant County Attorney SDM:cje Enclosure cc:Mr. Judd E. Truax Paul C. Hoffey Mr. L. A. Jaeger Mr. David J. Price a54154 A i Ii_yt Y T THOMAS J. MILLER j3-epartinrut of Justirr January 9, 1984 The Honorable James C. Bauch Blackhawk County Attorney 309 Courthouse Building Waterloo, Iowa 50703 Dear Mr. Bauch: ...". Zc.L. T¢ .. E. euRL.HG CIS M HCS.�a SOI,• We are in receipt of your request for an Attorney General's opiprovisions of Iowa Code ter 123nion (1983), then IowaeBeer eandnLiquor Control Act. Specifically. you ask: Do private persons who dispense large quantities of keg beer at a party which is advertised to the general public in advance; which is located on private residential property; which is attended by 'up to several hundred people; for which admission tickets are sold; and at which beer is then given away without additional charge; all without obtaining a retail beer permit, violate the provisions of Sections 123.2 and/or 123.122, Code of Iowa, 1983, which prohibits sale of beer at retail without a license? You relate that the question arises as a result of "large beer keg parties" conducted by university students. a �4/fL The Honorable James C Bauch Page 2 The issue• posed was examined in a prior opinion of our office: In 1974 Op.Att'y.Gen. 728, we opined that a beer permit was not required for a private citizen or an organization to give away beer at functions where an admission fee is charged or a donation is requested. A dual interpretation of that opinion is possible. The opinion could be construed to mean that the beer is "given away" unless further consideration is paid beyond the admission fee. Alternatively, it could be interpreted to mean that the issue of whether the charfing of an admission fee constitutes, in whole or in part, the 'sale" of beer is a factual question to be determined on a case-by-case basis. We adopt the latter as the correct interpretation. The 1974 opinion commences with the premise that an activi- ty, if not expressly prohibited, is legal. Iowa Code § 123.2 (1983), however, states that unless expressly permitted by Ch. 123, traffic in beer is prohibited. The state possesses the authority to regulate the manufacture and sale of intoxicating liquors, regarded as being "dangerous to the public health, safety, and morals," under its police power. 1964 Op.Att'7.Gen. 248. Under Iowa Code § 123.122 (1983) no person may sell beer without an applicable license. For an event where beer will be consumed at the location it is sold, a class "B" permit is required. Iowa Code 5.123.1h (1983). The operative word in all these provisions is "sell." It is not a defined term, so it has its ordinary meaning in common usage. A legal dictionary defines "sell" to mean "to dispose of by sale." B'lack's Law Dictiona , 1525 (4th rev, ed, 1969). "Sale" is in turn detined to mean a contract between two parties, called, respectively, the 'seller' (or vendor) and the 'buyer' (or purchas.er), by which the former, in consideration of the payment or promise of payment of a certain price in money, transfers to the latter the title and possession of property." Id. at 1503. Of course, a resulting profit or loss is not determinative of whether a transaction constitutes a "sale." Accordingly, it is our judgment that the issue of whether the charging of an admission fee constitutes, in whole or in part, the "sale" of beer is a factual question to be determined on a case-by-case basis. A factor to be considered is whether services other than the provision of beer are covered in the admission fee. If it is determined that the admission flea constitutes the "sale" of beer, then a Clasa "�pgy� required. //, WALDINC / t Atto ev General LMW:cjc Rw$4 FA 19 January 1984 Mayor Sharp and City Council c/o City Hall., 220 Clay Street Cedar Falls, Iowa 50613 Subject: Public Safety Committee Meeting, 17 January 1984 Dear Mayor and Ccuncil Members: On the stated date the Public Safety Committee met to discuss matters listed below. All Committee members were present. Staff members present were J. Clover, J. Heck, P. Roffey and L. Junket. Mr. and Mrs. Paul Jones of 1918 Tremont attended as original petitioners for restricted parking between 18th Street and 20th Street on Tremont. Notification of the meeting was posted at City Hall on 9 January 1984. 1. Tremont Screet Parking The Committee received the results of a mailed poll taken from residents of Tremont Street between 18th Street and 20th Street. Of 21 residents polled, the following results were received: No response 5 Leave parking as=1s 9 No parking, east aide 4 No parking, vest side 3 Staff members briefed the Committee regarding the vote composition, and recommended leaving the parking situation as it is. Mr. and Mrs. Jones stated that the street is narrow and that snow removal is,a problem. However, if the five non—answers are combined with those wishing to leave the situation as it is, it is apparent that 66% of the residents are satisfied with the situation. Glenn moved to recommend to the Council that no action be taken regarding restricting parking in the area cited, and Dunn seconded. The 'motion carried unanimously. ' The Committee requests Council concurrence with its recommendation.' 2. Signal Light, 20th and College Streets The Committee reviewed a recommendation that the signal.light at 20th and College Streets be changed from a combination vehicular/ pedestrian activated to pedestrian activated. The proposed Page 2 configuration would leave a flashing red for 20th Street traffic, and green for College Street traffic. Upon pedestrian activation, all lights would turn solid red for the prescribed statutory time. The Police, Engineering and Traffic opetations staff members concur with the recommendation. It was pointed out that the light has been as recommended since one of the first snows of the season when a snowplow apparently damaged the cycle con- trols. There has been no problem. Dunn moved for changing the configuration to pedestrian activated and Glenn seconded. The motion passed unanimously. Council concurrence with the Committee's recommendation is requested. 3. Traffic Signals, 18th, Waterloo Road, Vallby Park Drive, Schreiber . Street and Rainbow Intersection On 30 November 1983 Mr. Beck brought to the Committee's attention a potential traffic hazard under the current configuration (see memo and drawing, attached). In a nutshell, left turning traffic off Rainbow (westbound) and left turning traffic (northbound) from Waterloo Road onto Valley Park Drive encounter right turning traffic from 18th Street. This also causes lane jockeying for westbound Rainbow Drive traffic. - After considerable discussion it was determined that the right - turn arrows on Rainbow (westbound) and 18th.(eastbound) allow vehicles to turn at speeds up to 20 mph average. These vehicles encounter traffic attempting to turn onto Valley Park Drive. Left turning traffic onto Schreiber Street doesn't help the situation. To alleviate the problem, we can use the "Right Turn on Red" law. Since vehicles must come to a complete stop before turning on red, the chance for clearance between right and left turning traffic is increased. Right turns on red are not permissible if the right-of-way is impeded. Based on the evidence presented. Dunn moved to recommend to the Council that we eliminate the right turn arrows on Rainbow Drive and 18th Street, with right turns permitted on red. Glenn seconded and the motion carried unanimously. The Committee requests Council concurrence with its recommendation. Page 3 4. Tapper Trucks, College Hill Area P. Hoffey reported on a recent Attorney General's opinion which provided no concrete solution to our problem. He asked for time for his Department to contact interested residents and organized groups to determine if a constructive approach can be generated either as policy or as an ordinance.. The Committee concurred without vote. Essentially, the matter still remains with the Committee, which requests that the Council regard this communication as a progress report, with no action requested. Respectfully submitted, ley .t t(Chairman) Jay J. Dunn Sandra Glenn S SGS:ii Attachments: Member of 30 November 1983 Drawing cc: X. Tewalt J. Glover P. Hoffey J. Beck L. Junker 2 April 1984 Mayor Douglas Sharp and City Council c/o City Hall, 220 Clay Street Cedar Falls, Iowa 50613 Subject: Public Safety Committee Meeting, 29 March 1984 Dear Mayor and Council Members: On the cited date the Committee met to discuss the subjects of keg parties involving tapper trucks and a request to use the City parking lot at 22nd and College Streets for a merchants' promotion of Student Appreciation Day. Committee members Smith and Dunn were present. Staff members attending were Paul Eoffey, David Price, and i;ouncil member Elaine Pfalzgra£. There were ten interested citizens to contribute to the discussion. Notification of the meeting was posted at City Hall on 27 March 1984. 1, Keg Parties ✓ Chairman Smith announced that the purpose of the meeting was to review Pfalzgrafput andfrom reports 19 March 1984fby3February Chief Moffey84and toby uncil gain add er member input for a series of recommendations leading toward a possible ordinance governing keg parties. a. Limit Ticket Sale: The purpose of this recommendation is to determine in advance the number of persons expected to attend. b. Control Over Number Attending This recommendation is geared to establishing that the location can handle the crowd, and to establish a crowd size for manda= tory requirement of a permit. It is at this point that die - tributory are to be notified that no tapper trucks will -ba allowed to operate if a proof of a permit.is not presented. c. Only One Keg Tapped at a Time .Those present believe that this regulation will have the .greatestunt bear ordinance is established80this one point f pointshoulddbe dispensed. if an ,incorporated. a44/14 Page 2 d. Confinement to Property Limits, Trash Cane, Property Roped Off Those present believe that this recommendation imposes on the promoters an obligation to maintain crowd control and to pre- vent impaction of residential neighborhoods by a large group spilling over to adjoining properties. A suggestion was made that the promoters also poet a bond, to be forfeit if clean-up activities are not conducted in an efficient manner. Staff members also are researching the relationship of site site versus crowd size as a criterion for issuing permits. e. Signs Available Indicating City Ordinances Applicable Possibly this may have some controlling effect on rowdyism and deportment. A suggestion was made that a curfew be, established, part of the posting, in order to dispense crowds at a reasonable hour for the rest of the neighborhood.. f. Foodstuffs Available More for alignment with state beer regulations than anything else. This is a difficult item to establish and is.being studied by staff members. g. -Portable Toilets Host important from a standpoint of sanitation to the promoterst' and adjacent property owners. Staff members are researching:, appropriate standards whereby rental of such units should ba- •> made mandatory. - '•.' . Other discission centered on who is to issue the permit. Chief.'. Hoffey stated that his department is in the beat position-to handle the review and issuance of permits beciuse.they are available on weekends and holidays. In'reaponse to a question' -.'• concerning violitions, Mr. Price said they classify as misdemeanor with a maximum of $100 fine or 30 days in jail.*. He also stated'„ there can be fines imposed on an item violation:basis. With '•' such &•system built into the proposed ordinance, promoters are-;••,;?;.'., forced to realize they have a responsibility to the community and neighborhood. �.� I Page 3 The Committee will meet again to review incorporation of addir•.. tional staff research. 2. Use of City Parking Lot The Committee was given the task of reviewing a.request•by Mary':., Kay.Shepek to use the parking lot on 22nd and College Streets for : . ',,';• a bandstand on 28 April 1984 --Students Appreciation Day by'the College Hill Herchants Association. The request was dropped in favor of approaching the University:of Northern Iowa for use of their lawn area at 23rd and College Streets:':' No vote was required of the Committee. Respectfully submitted, Stanley' Smith (Chairman) Jay J. Dunn SGS: ji cc: R..Tewalt P.•Hoffey D. Price J. Truax All Attending.Citizens (peDttr Fttlls �nlire �epttrfinettt Pauli C. 'Ho66ey Chi.e6 06 PoUce August 27, 1984 Governor's Office for volunteers State Capitol Des Moines, Iowa 50319 CedaA FWA, IA 50613 1-319-268-0426 Gentlemen: Enclosed please find submission of the College Hill Neighborhood Association Project for the Community Betterment Award. The Project Book describes a cooperative approach to a serious community problem. The manner in which a diverse neighborhood association approached solution to this problem is noteworthy. The voluntary participation by local citizens without the use of public funds toward a human service goal is our contributi7 for t I State of Iowa recognition. A,tPlL V ruly, 1 Paul C. Hoffey, Chief of Police 0, L Pcx/mlC )L�� Ojl Encl. i� 6itJ I A ENFORCEMENT, SERVICE AND COURTESY a,// �/- PROJECT: CONTROL OF LARGE BEER KEGGER PARTIES DATES: September through August PARTICIPANTS: Neighborhood Residents, University Students, Merchants, City Officials and University officials SITUATION On October 19, 1983 a petition signed by more than 100 citizens of the City of Cedar Falls and residents living near the University of Northern Iowa campus was presented to the Council members of the Public Safety Committee concerning the number and size of trapper truck keg parties in the College Hill area. In addition, a prepared presentation was read by a representative of the petitioning group. Several residents of the College Hill area were also present to voice their concerns of vandalism, noise, litter, parking problems and other matters associated with the large kegger parties. A spokesperson for the Greeks Association pointed out to the Committee that keggers are often held in regards to certain functions at the fraternities and sororities but do not generate the problems associated with keggers at other locations. She did state that the Greeks would be very cooperative in attempting to resolve whatever problems there may be regarding kegger parties. A long time resident of the College Hill area and representing the College Hill Neighborhood Association read a position statement of the Association which opposed the commercialization of beer distribution by distributors in residential areas in the City of Cedar Falls. The possibility of enacting an ordinance limiting the number of kegs at a party or limiting the number of persons present at any one party was discussed. The Chief of Police reviewed some of the keggera which have been held this fall, indicating the types of problems most often prevalent with them. The Mayor advised that the City is considering a number of options for working out some of the problems with large kegger parties. Also, the group discussed the possibility of a facility being made available for large parties that the students may wish to have. 477 41 �/- - 2 - The Committee recommended that the City Attorney meet with the Chief of Police in discussion of solutions to this problem and report back at another meeting. The Chief of Police asked that he be given the oppor- tunity to form a committee through the College Hill Neighborhood Association, whose purpose would be to realize possible solutions to the problem of large kegger parties. This Committe would be composed of influential repre- sentatives or individuals having impact in conflict resolution. The Public Safety Committee was receptive to this suggestion and concurred upon the request. COLLEGE HILL NEIGHBORHOOD ASSOCIATION The College Hill Neighborhood Association is a four-year old coalition of people concerned with creating a sense of neighborhood togetherness and i working toward the improvement of the College Hill area surrounding the I University of Northern Iowa. organized in 1980, the Association consists of representatives from the University, College Hill Merchants, the UNI Student Body, long-term residents and City officials. Diverse in its interests, the Association's involvements include: beautification of the Hill area, rights and responsibilities of tenants and landlords, compliance to City ordinances, opening up the lines of communication among all the persons living or working in the Hill area for conflict resolution, the Whistle Stop Project to combat sexual assaults, self-defense seminars for women, informational forums and workshops, establishing handicapped ramps in the Hill business area, sponsoring CPR classes and most recently initiating and implementing the newly established Tapper Keg Ordinance. SCOPE OF PROBLEM ' Kegger parties on campus are not new to other college areas of the United States; for example, Central Michigan University reached the boiling point situation last year when a series of large parties disrupted the a�41t44 - 3 - entire campus area. More than 23 arrests were made in one weekend alone. Since then the University officials, student groups, fraternities and sororities and neighbors have been meeting in an attempt to resolve the problem before the coming of next spring. Michigan State University had its problems last fall as well, and now the East Lansing Human Relations Commission is considering measures such as block party permits and higher fines for noise ordinance violations in an effort to deal with the problem of large kegger parties. Similar problems are being reported at the University of Virginia as well as the University of Wisconsin in Oshkosh. On a recent Saturday afternoon at American University in Washington, D.C. a Coors beer truck pulled up to the campus amphitheater and began distributing beer to more than 1,000 students. Not only were 15 kegs of beer consumed, but Coors provided posters for dorm rooms, hats for their heads and bumper stickers for their cars. Beer companies like Coors, Miller and Anheuser-Busch have a college marketing program. They employ student representatives on more than 500 campuses around this country. The representative's job is to cultivate the f market, which is the student drinker and the -potential student drinker. The obvious aim is to convince the student that their brand is the best and this is done by acquainting the student with the beer keg. One Miller's repre- sentative reports that the largest drinking function is final week at Georgetown University. Last year's seven day binge saw the equivalent of 27,744 cans of beer consumed. All in all, promotional costs by the large breweries amounts to more than $55,000,000 annually as opposed to a federal allocation of slightly more than $5,000,000 to combat alcoholism. OUTDOOR RECREATIONAL COMMITTEE On January 26, 1984 the College Hill Neighborhood Association met and discussed the problem of keggers on the Hill. The outcome of the discussion was establishment of a committee to work on the issue of large kegger parties. Representatives were selected to make up the committee, and 'the following organizations were included; the Student Body Association, Greek Society, a?717- - 4 - UNI Administration, the College Hill Merchants Association, long time residents, and the College Hill Neighborhood Association. The committee was to be chaired by the Cedar Falls Chief of Police. The group eventually became known as the Outdoor Recreational Committee, whose purpose was to explore avenues of resolution to the problem of disturbances caused by uncontrollable large kegger parties. The first meeting of the Outdoor Recreational Committee occurred on February 160 1984 with good representation from those previously mentioned, it was determined at this meeting that any solution would not be possible until the problem was clearly defined and if the makeup of the committee was such that a response to the problem could be formulated. Discussion centered around a number of issues concerning group festivities. It was mutually agreed that not all large kegger parties are uncontrollable, and, therefore, are not responsible for disturbances. However, those kegger parties most often associated with disturbances are those which have had little preplanning or organization. The second meeting of the Outdoor Recreational Committee occurred on March 1, 1984. Additional progress was made and considerable input was received from participating representatives. A request for committee representation on behalf of Campus Security was recommended as well as representation from the City legal advisor. Possible solutions began to form in the minds of the participants, and it became apparent that the most feasible approach to conflict resolution would lie in the direction of a City ordinance with kegger permit requirements. The meeting adjourned with committee members being asked to prepare some of the parameters concerning a City ordinance and permit requirements for the next meeting. The third and final meeting of the Outdoor Recreational Committee took place March 7, 1984. Exceptionally good progress was made during the meeting, and a City ordinance was prepared in draft with requirements for kegger permits clearly defined. The intent of the committee was not to eliminate kegger parties in and around the campus area but instead to discourage the uncontrollable, unplanned, disorganized events, which more often result in complaints by citizens. Realizing that students do have a - 5 - propensity for parties, it was decided the ordinance and accompanying requirements would not be overly restrictive but would instead generate responsibility and control and, in turn, should reduce the number of dis- turbances caused by same. The ordinance and subsequent requirements were finalized by end of meeting and were presented before the Public Safety Committee of the City Council with attendance by all members of the outdoor Recreational Committee during the same month. PUBLIC SAFETY COMMITTEE OF THE CITY COUNCIL A communique summarizing progress made by the Outdoor Recreational Committee was forwarded to the chairman of the Public Safety Committee of the City Council on October 19, 1983. Recommendations were included in the correspondence for study and review by the members of the Council Committee. Those recommendations were as follows: 1. Limit the sale of tickets for large keggers. 2. Exercise control over the number of persons to be permitted to attend by issuance of a City permit and assure availability of sufficient rest room facilities. 3. Not allow more than one keg to be tapped at one time,yithout a permit. 4. Require the party area to be confined within property limits, and trash cans to be available. 5. Have prepared signs available for issuance to permit holder indicating City ordinances applicable. 6. Require foodstuffs to be available at party location. The author of this correspondence, the Chief of Police, personally commended the participants in the Outdoor Recreational Committee meetings for their j positive approach to problem resolvement and indicated that the most important factor coming out of the meetings was the acceptability by those participants of requiring the issuance of a City permit by ordinance for large parties. It was also recommended that the Public Safety committee provide an open hearing on this issue so as to receive input from the entire community. - 6 - The Public Safety Committee did meet on March 19 and April 12 of 1984 to consider the basic inputs provided by the Outdoor Recreational Committee to an ordinance designed to control large tapper parties held on private property and in residential neighborhoods. The Council Committee reviewed draft material provided by the Chief of Police and Assistant City Attorney. with additional verbal input from persons present, including Outdoor Recreational Committee members, the committee did arrive at final amendments to the draft ordinance which were then subject to being placed in ordinance form by the City Attorney. The final ordinance is as attached. CONCLUSION As of August, 1984, kegger permits have been issued to eight (8) various individuals and organizations around the City of Cedar Falls. None of those have resulted in complaints by neighbors, and it appears that the require- ments listed by ordinance are being complied with. As a matter of fact, two permits were obtained before the ordinance became effective earlier this year, with the permit holders simply desiring to comply with the majority concensus of the community. Continued problems such as those previously experienced with large kegger parties are not anticipated. There seems to be a willing- ness by University students as well as permanent residents of the community to comply with the wishes of all. The successful initiation and implementation of the Tapper Kegger Ordinance is due principally to the invitation to parti- cipate by those persons and organizations affected by such an ordinance and the open dialogue that followed. The opportunity to be included in this process contributed greatly to a positive approach to resolvement of a serious community problem. a,V-/54 ORDINANCE NO - AN __--_---. i TAPPER ISNTO EGUSED IAT ORNG EABOUT NTS HTHE SAME TIERE HIRE NE BYEOTHEROTHHANEER KAG LICENSED BEER PERMITTEE ON PREMISES LICENSED FOR THE SALE OF BEER'. REQUIRING A PERMIT TO BE OBTAINED PRIOR TO THE HOLDING OF SUCH EVENT' SPECIFYING THE CONDITIONS AND STANDARDS FOR ISSU- MITEHOLDEN EREQUIRINGTPERSONSUIII LEGALS POSSESSIONOOREOWNERAOFE0.• A SITE FOR AN EVENT TO MAKE SURE AN EVENT PERMIT'IS OBTAINED AND THE REQUIREMENTS ARE MET. REQUIRING THE OWNER OR OPERATOR KENTNATVLEASTETUSED WENTYTFOURDISPENSE HOURS IM ADVANCETHE OF THEM DEPART USE OF SAID VLIABILITY FOR ANY LOSS. EHICLE{ PLACING Tur PFRHITLITY HOLDER PROVIDING FOR PENALTIES FOR VIOLATepn ur ' ." BE IT ORDAINED By THE CITY COUNCIL OF THE CITY OF CEDAR FALLS. IOWA: SECTION 1: It shall be unlwful for any person other than a licensed beer permit holder on licensed premises to hold an event where more thin one (1) beer keg tapper. is to be used at or about the sac time without first obtaining a permit therefore.. to be Issued by the Chief of police of the City of Cedar Falls•, lova. or:safd Chlef s duly authorized representative. A beer keg tapper Is any apparatus used to draw or remove beer from a keg. Said permit wit be obtalned at least twenty-four (24) hours prior to the cclnatceaent of that event. SECTION Z. Any person seeking the Issuance of a permit required by this ordinance shalt fila an application with the Chief of Police or said Chief's duly pthorlted representative. The application shall state: (a) The bane and address of the applicant- (b)' The'name and address of the person sponsoring the event. If any. (c) The day and period of time for which the permit Is desired. (d) The location Of the event. (e) An estimate of the anticipated attendance. ll (f) Any erY nfcessary twhidfal the terminastoief Of o as tce o whether a permit should be Issued hereunder. - SECTION 0. In order td -obtain A permit. the following requirements must be met and'prdvided for: (a) A sufficient number of trash containers "at be provided on the site Of the event. (b) one (1) restroom/toilet facility either permanent or temporary must persons expected to attendovided an the nthelte for event- each (C) the:site for the event shall be *clearly and visibly marked or roped off and the site must be self.contained. rson or (d) The Shalle eSign the application and shallbe responsible u m for aacting the requirements of this ordinance and shall be itself. Said shalln' Ibherainlefor ter heveslgn+tedas Permtrpson or ertons tHolder' OPOINANCE NO. , PACE Two (e) •Pa)=tnt of a five Oollar ($5.00) permit fee. SECTION -4. The Permit Holder shall have the following responsibilities In Connection Olth the event: (a) :Cleanup of the event site. Including the streets and private property adjoining the event site on all sides. (b) Cause the permit Issued to be displayed In a conspicuous place 'on'the event site. (e) .Attend a briefing session to be conducted by the Chief of Police •or:said Chief's duly authorized representative In regard 40:411 matters surrounding the _event. Sold briefing will Include information on City ordinances concerning litter, open liquor •containers, parking, noise, dlfturbances of the peace. serving -beer or liquor to minors or intoxicated persons. or any other ;ordinances or statutes which have an affect on the event. SECTION S. The Chief of Police or Said Chief's duly authorized representative thereof shall Issue a permit required by this ordinance, when sold Individual rinds: (a) That the proposed event will not unreasonably Interfere with or detract from the general public or private enjoyment of the neighborhood where the event Is to be held. (b) That the proposed event In use will rot unreasonably Interfere with or detract from the promotion of the public health, welfare, safety and recreation. (c) Thai the proposed event or use Is not reasonably anticipated to I mite. violence, crime, or disorderly conduct. (d) That the proposed event will not entail unusual, extraordinary or burdensome expense to the City. SECTION 6. The Chief of Police or said Chief's duly authorized representative shali have authority to revoke a permit Issued under this ordinance upon the ' flnding of a violation of any provision of this ordinance or any other ordinance of the City, or;st{tute of the State of Iowa, or upon good cause having been Shown. r SECTION 7. A holder of a permit Issued under the provisions of this ordinance shall', beebound by all applicable ordinances of the City and all applicable i sutuites of the:Stite of Iowa, as fully is though the sue were actually Inserted In the permit Itself. Including those ordinances or state statutes'requlring permlts or ll;censes for. the sale of beer. , SECTION B., The holder of a permit issued under the provisions of this ordinance shall :be liable for any loss, damage, or Injuries sustained by any i person or the Ctty arising out of or resulting from the negligence of the Permit Holder or any other person attending the event. Said Permit Holder by signing the application:for the permit and accepting the permit, assures full responsibility r?IV/ Y- ORDINANCE NO. PACE THREE for and agrees to indemnify the City Against, and save it harmless from any liability whatsoever arising. out of or arising from the negligence of the Permit Holder or any person attending the event. SECTION 9. It $hall be unlawful for a property owner or a person In legal possession of real estate to permit or allow an event as described In Section One II) of this;OrCinance to be held'on said real estate unless the portals required herein Is cbt lied: It shall also be the responsibility of a property owner or a 4enan In possession of red estate to make sure that all the requirements is sat forth In-,thIs Ordinance are port. Failure to do io shall be considered a viiistion punishable as hereinafter provided. SECTION 10. It shalt be unlawful for/owner or operator of any vehicle .or won/In which m6re.than one (1) keg of beer can be used to Wspdnse beer, to fall to notify the police department at least twenty-four (24) tours in advanc'e'oi said vehicle's use for the dispensing of beer, Said owner or operator $hall also advise the police department of an estimate of the number of said sixtterr (16) gallon kegs of beer to be dispensed. SECTION 11. The doing of any act prohibited or declared to be unlawful or the miss ion, or. fal lure to perform any act or duty required by this ordinance Is hereby declared -a misdemeanor punishable by fine In the sum not exceeding 6 One Hundred Doliari ($100.00) or Imprisonment net to exceed thirty (00) days. I NTRdDUCED: ,._._._____...... PASSED IST CONSIDERATION:_,.___,_ _.___,, .,, PASSED 2ND CONSIDERATION: .__._., PASSED 3RD CONSIDERATION:_,___.____,,,, MMX;—r ayor. ATTEST: Kenneth e a tm,ty er . 0741-/ 5Z UN[ .aighbors about 40 -ken By JACK HOVF LWN of rr a.r'."•. w.w aw.w CEDAR FALLS, LA. — An coca• sioual single keg beer party to the neighborhood didn't really bother aoyooe, but a if -boor, inegger Is a bit much, say 137 people who Live near the University of Northern Iowa here. Such a bash was held two weeks ago in a residential area a few blocks ' from the UNI campus. Il began early i on a Saturday afternoon and continued until 3:30 am. Sunday. Al one time. It was estimated, 150 revelers were an the sees I That led to, among other Incidents and hazards, a koocke"ver fire hydrant, hundreds of plastic cups strewn about the ndgbborhood. lad complaii. beer pa!, ^� many Instances of partygoers relieving themselves on neighbors' lawns because there Was only ON bathroom at the party house. now were some of the complaints lodged by the 127 neighbors who 1»t week went to the Cedar Falls qty Hall with their gripes. The UNI students' parties, they charged. are getting out of band. in a prepared statement. the Pro* saki they knew of 10 "tapper tract" beer parties that have ban held In their neighborhood since UM cures, PAR'1'�S PUG" turn 515006 31i Keggers advertised. in advance Continued began to late August in cue you are not aware," the complalntan s told city ofRdals. "a tapper truck is a vehicle that usually baa four tap em the outside of the truck and cera bold large quantities of beer. At the Drat party. 15 kep of beer were advertised; the second consumed 19 kegs, and the Wt party advertised 40 kegs. These tapper trucks are driven onto private p he neighbors said the patties are advertised to advance in the Northern Iowan. the UNC student newspaper, and attract from 300 to 100 persons. The 40•kegger was baled u an after- Same affair on UNCs Homecoming weekend, The complaints haven't fallen on deaf an. Cod" Falb Polk* Chief Paul Hoffey aced City Attorney Judd Truax plan to meet with local beer distributors to seek a solution. One of the distributors, Jan Poe, president of Standard Distributing Co. of Waterloo, std, however, that We bar provided at the patties is purchased from retailers, and distributors have no control over the number of kegs at the gatherings. Cedar Falls City Councilwoman Elaine Pfalrgraf said one possibility might be Imposing limitations on tapper trucks. "But then you can get Into the free enterprise thing, and it coo be a touchy situation." she said. Piny -given aren't allowed to sell beer. They get around that by charging admission — often N apiece — to the pasty, and the beer is "free." Poe said the organisers make money over the parties bemuse they occur off campus Carolyn Seymour, Mrs faculty representative of Greek or• gadadom, said some of the five fn• teroltles are becoming concerned about the controversy bemuse boa parties sometimes are held at their houses. Usually, however, admittance to the fraternity keglers Is by invite, Ue0 only, she said. The complaining residents say one of their concerns Is that Use "open• beer parlan may be attended by underage youths Young children also as exposed became many pas by the party acmes on the way to school activities or a nearby grocery store, they said. Among other eooce s told to city officials were the potential for accidents, drinking In the streets, noise from stereo speakers and traffic, and parting. "Some possible solutions might be to eliminate tapper•truck parties in residential areas, Wnit the number of pertidpats, Umll the hours, Unit the notse and require Immediate Utter cleanup." they sold in their statement to the City Council committee. The residential party problem here has IotaHlad dace the city of Cedar Fella haooed such gatherings In city parka a coople of years ago following similar complaints. Partygiving students argue that they have been forced to hold the events when they live. Kathy Doughty, a spokesperson for the residents, says the tapper trucks are responsible for much of the problem "With them there's such mass quantities of beer. We're not against large partles, but we do fed that parties of this sire should be held at a proper and adequate facility," she said. Cedar Falb police an put occasions have dealt firmly with some party situations, but Chief Roffey says his department doeaa't have enougb officers to control all of m the This is not the Brat Noe that beer on the "HW" — the common term In rea the UM a — has been a problem For many years. Rill resides: Bund, about to contend wi of the bars.7 ordinance, a taverns wl "I really feel that something dome about these large pa Doughty old confldently. 0?0/ � Groups will seek cooperation Community tapped for advice gr reg 1ICagss abs MnIM CEDAR /•ALIS—C—WCSU- rot Ieglstsum or cdnlranutlan, It Min{ naed u address upper trek beer Party problems... _ . .. _ t large, sally use city Cana• wn Irom ndy LIMMm*ld early nbrsing. attracting C-6 N Me area a[ 200 Y cep People. TM paNm an opesunutioa evens, olun admAlsed in advance. Participants Para net lee for "an led • beer they Can drink-•• THE BEER It 411tribu d by a upper butt, rich Mc far tap. on IAeouttide of the wide andCA 24 large quantities of beerl c,wdl afuacled M ted partial Oil. cause vandalism YniuOun, traflu and litter peoblema. no gi'l".,.abet Mt cooled Such activity But Ilalley Sold the almetallon the iMetbn al ds LobeR ea.,IYbefore of "At uhals like Hlchilu Suit •nale harebem "ill"""s luggnted Paul Holley b &use" b Must mualbtn sed reyidre adatina Hainan re0ulre• menu and code"." Yb Ilolley. 'We already Ma sufficient or• dmencee lar Seek ulnp as nolu and litter.' M confirmed. "But It's diHkult u enforce lbeM vin Yrard hundred people are bl• valved." Legal M,piteauons aim arr.n. Ilalley requested a state anegory gencral ruling as to .,hewer a nit SdpdSSI" Is, to 1,M Has ar julign to oobtain Ugdoc licensing. Aeenrdtq to Assistant Allegory about beer parties •; College Hill -NtorMod Amid.- I two membra and nuncMnY, and i UM and city o11.06IS ••lot leihillsIsoonand ,Pan back IbW lot trsocUuai before use .,atm ruuar ,ilea: Yid Holley. UNI Student Association president it, Halsburg eedorrad Hollaf• s idea. H ,sburg wl/alted teniopinl a silo for large•Soale try "nits. "A place Silesia M F -wed ...d,,u can Use partial army Irom r W"Hal are": Solt Heubart. We and to put W responsibility on oortbm .1 unalden." PARTY Por Kh RERS rale b VA providing for such ar events VA provkNl rue! INCMYry, War. Jim HeSsburp Mellon at erlfutM crowd AY. car. pyla N. MaldYF a Au B timed Hewlett, A .ebtudWl do ilweddberegWledil"Itis plus raWd lattice lot instant of d UW the odMYlon fin raMAiart. M Yid. a Ye Yue' of beer: • Dna arse mmUmW by ala II :Xd Mee Ube de• on a we•b•caY Mau. H.,burl and HWlty race are delve abn begin located north of Use t.•M. M toWd circumvent Ye Dame area. That Is rIYN raYldl Mgueadrmulon (nater Uar servkes, such al food. di.unct of Ne Coming Yat. .,Net could MWmise dnmkm dArNg A Hasley, nm to bel Individuals problems ..me Solution it to Control it. nu Sake art open dialogue aP deaplorevanouuraYali" ban it:' said Halgbuq. "We ItaUSe people like b halt rill consist of Ura. added 110011. "We Just 'Of ,vivitce I Northern ISra IIWml4 1Mrn So dad,. an elderly 181111nORY 070/ �- Committee hears tapper party update CEDAR FADS—A Cedar Fella Cur yeitLMrnrwO Aaweinim melting In penin w the City Council lag fall M• Council eommdts, rill Lel in update on January The eammfllee Includes representabrtl I -m the University of -141119 tO the refuels. the paler run from early allerew, to early rromme• pfOpnatd".1,onSIOM,upPerlNtkhter 14 Me College l fill tinnily \"'them lana a4m-mllralum Ike wg re",a Ile. wmnhrdialf Pan, p1ubl11$ sclwl's Greek System. IM College Hill W ca Ating Cro b Helly. Cite city ih he _ Hewes at Public Safety �^wtwe there lingroluIs limiting woad Wm, am rale lung mesio• III, ouch n a ufordW wmbet of will meet +1 /:d0 P.M. in to council 4:W govekw4atwen th the UNI altkent ge.rmm-1. and IM INI nuclear reatrotms, wmle 4 oral b mlurce tlumbrs .n Cil, Hill. Cedar Falls polite department. The commiltee Me captured the Ibtin Chief Paul Holley will report ""When the committee was lormed.n ns possibilitiesofmaking WeenllY property meeting, that Nn been held to find wlu. agreed the bell way to calve the problem ...liable lot -lent, panne,. tial to the Problem. was throughcommunication, out Inman Holley N$ Mled that tN problem The problem has been discussed by an Ieffilatbn or emfeaulton. should W solved before the arrive[ of Oubmr Recreation commit[". which College Hill rea residents brwght their warmer weather, wthich brings with it a was established at 'a College Hill complaints abut large. commercial keg rnWgenee Of taloa pante Thun»Man d. ISN Waltna Coulter Section A—i Group lists party permit requirements Cowr.naurd Inner Surfeit a Unerlydc" vehicle 1,411,41 rupawdifpeme a Allowing NJF ate keg b be upped at a time. CEDAR FALLS—The Outdoor Re -..ret!- Com beer. Umllug the now of bar wield alas Weft the Nita la taaids typal❑ca4Mnlehes mal We parties apapl efta'mattain a~ N people attwadws tic peal. oimmHw approach to the prohkm of lust pan,". attracte, SO 411' Tdybes4 a,fault WA O(W M -Imbert pecMd K II melt ban" we penwe but it It "Undrit aan. IW Ifadles aWYUm. Pa�1 oWd key kuped ebebtain, renueemm:v!ter fbae Seeking a permit fa the nettle as litter pomktems. "it "0 be tut eaege m olar Jimprocessus •e.a:,. MANDATING permits for larg►uale parlor; -ria.' Said Hdffy. ••we dm't wail b be too Two wN a rmosus w the mmm!tta Wt could prevent such eeen:s fresh gating alerted. muk0a. tele a nothing wront with the oily rpalrimtg a Pouted net HOlfev. "We weal u and wdtk Paaptr.^ • 1 I rte'" d Cede Falls Peke It would ala make h easier b oalice de fest... The Committee Me discussedevubHWag u perms. or , ..qe In .. I r a . CmA PA Holli whom a numkt N ix group. %, aren't spine you can't hive a party. But it .wuH he 4e". m an orderly fashion. The pus-, ,wme the pan:' chnuld be responsible:' Continued Hoffty We want to discourage the urge. unconupDtd ap:w. truck panic, that reldnu kve Complained thou. ia]l.ge Hill atom asideCta cvnpla.oed M the City •'"uud sou fat! abut panew nice enso. of around roemHter's Suggested perne: the number idtickets to be old,its.",its."sufficient Museum IaNiattre a m that Int WeSdulug with Shelep d stuffs available e arca fa leap SmAdow putbe a University oHansonHan tram, prwwr am wtnrsed u ahold k re• N aMake casHeM y thesNml's adnHeuuadcas The Odalmor Caud[ue cement lemen W separate, AM Smile" of ate UNI adrfdelllnlla. W #dog's Greek yalnn• W College HW mecebiau sed 4 fel[kbabeda•= aS=. tic UcISUo tANmcU. ties as "0 as the Cede hN Pollee Depuutat 1 Halley will take the arnnitta'm, raemmend- alksul b Ike City Coact's Public Safety Caumt- era. f91ws- Grier Tues., April 24, 1994 — — CITY COUNCIL Final `party' draft on tap By JIM FICKESS Stan writer CEDAR FALLS—A proposed city ordinance to control large-scale beer parties is still brewing. The City Council Monday night referred the new municipal requirements to City Attorney Judd Truax to prepare a final draft. That final draft will be given its first official consider• ation at the next council meeting May 14. That means If the proposed ordinance goes through the usual three readings at three council meetings, it couldn't become law until June 11, well Into the Univer• sity of Northam Iowa summer session. The movement for regulation of such events got its start last fall, when College Hill neighborhood residents complained to thecouncil about large beerparties which centered around tapper trucks, which can disperse a large quantity of beer. Those parties, often open• invitation, all•you-cah-drink affairs, draw 200 to 400 people and run over 12 hours, causing litter, noise. sanitation, vandalism and safety problems. The Outdoor Recreation Committee—consisting of UNI administrators and students, members of the school's Creek system, College Hill Neighbhorhood Association members and representatives of the Cedar Falls Police Department—began the initial work on the proposo ordinance. IT WAS written by Police Chief Paul Horfey and Assistant City Attorney David Price and later revised by the council's Public Safetv Committee. The ordinance calls for a permit to be required for any party where more than one beer keg tapper will be used by non -holders of commercial beer permits. That permit, which will cost $S, sets down several guidelines for the party plus places responsibility if the rules are broken. Violation of the ordinance would be a simple misde• meanor, with a maximum fine of 1100 or 20 days in Jail. a��s� falls Keg ordinance has impact Wore it's on the city books AM FICXESS SiaIf Witter ;CEDAR FALLS—The city's ppoposed ordinance pertaining to large beer parties isn't law yet. Jdut It's apparently had an effect Qtdar Falls. :Theo developed out of City Council meettnp Wt fail when rest - dents in the College Mil area com- plained about parties which centered aipund tapper trucks. '-Thea trucks, which can dispense large quantities of beer, supplied ne�aatt-Inv(tattonparties that ran for at Idest 12 hours, attracting as many as 2tlj W people at one time. Those cbpditions led to litter, noise, traffic, vandalism and sanitation problems. -But there weren't any such nujor dGlurbances before the University of IYorthem Iowa springsemester ended this year, according Lora Jaeger, an aislitanl chief In the Cedar Falls Filice Department. _'WE HAD ONLY two really large pgrdes on the Hill," says Jaeger. "And, one may have even had a tapper tock there, but there were no major pipblems like some of the others. That was because of the publicity it: (the proposed ordinance) received aid the concern shown by the city," ceutiaues heger. "We were having ptdple (considering planning such et nts) contacting us.- t1w weather and UNI's schedule al to puts damper on springtime par- tyjng at the school, observes Jaeger. n This year's cold, wet spring was; conducive to the outdoor partying. UNI spring semester final e aminations came in early May. Ew of the school year means students a nearing final exams before It's of enough to party outdoors. "The parties we have In the b seem to be leu volatile than the on we had In the spring back four or fl years ago when school ran Into t first week of June," says Jaeger. . But, perhaps, the student body more mature now than they were few years ago." MOST OF THE problems stet ming from the large parties aver disorderly behavior but are caused I Inadequate facilltia and space handle tiIe numbers of people thI attract, points out Jaeger. The ordinance would require an, one not holding a commerical ba license who Is planning a party whel more than one beer keg tapper going to be used, to take out a $5 cll permit at least 21 hours before it event. The permit bolder will have to fo low several stipulations, such a providing adequate trash receptacle and restroom facilities. The polic will describe those regulations, a well as other pertinent city laws suc as the open container ordinance, t the person before thepermit is Issued The ordinance must go through tw more council readings before It is on the books. WRA SGV No. (Citp of Cebar -la[19 in consideration of an application filed with the Clty of Cedar rally. Black lavk County. lor, for a leer Keg Permit. let it be known that address to granted a permit for the purpose of tappLg more than we (ll Beer bq at or about the ear time. Ibis Permit le to be in force from the hours of on the _ day of . to on the _ day of . 19_ Provided the sold attentively observes all llmlta- tL ns and restrictions to be food in the application filed and all ordinances of the City of Cedar falls. Black souk County. lova. TOWN OF NORMAL -- 100 EAST PHOENIX AVENUE P.O. BOX 589 NORMAL, ILLINOIS 61761 TELEPHONE (309) 454.2444 15 November 1984 Dear Chief: Enclosed is a copy of the Mass Ordinance Gathering. This Ordinance was adopted by our Town on July 2, 1984. Anything else this department can help with, do not hesitate to call. Ver truly yours, Lt. Ken Morgan • Normal Police Department 07ws ORDINANCE NO. 3 33 AN ORDINANCE AMENDING CHAPTERS 4 AND 17 OF THE MUNICIPAL CODE, TOWN OF NORMAL, ILLINOIS, 1969, AS AMENDED - MASS GATHERINGS WHEREAS, the Town did on July 2, 1984, by adoption of Ordinance No. 3320, enact an ordinance regulating mass gatherings of persons; and WHEREAS, Ordinance No. 3320 is incorporated as Division 3 of Chapter 17 of the Municipal Code, Town of Normal,'Illinois, 1969, as amended; and WHEREAS, it is in the best interests of the health, safety, and welfare of the citizens of Normal to amend Division 3, Chapter 17, of the Municipal Code, Town of Normal, 1969, as amended, and recodify the same as Division 32 of the Town Liquor Code, being Chapter 4 of the Municipal Code, Town of Normal, Illinois, 1969, as amended; and WHEREAS, amendment and recodification as herein provided is a matter of local government concern; and WHEREAS, the Town has authority pursuant to Article 7, Section 6, of the. Illinois Constitution, 1970, to regulate matters of local government concern; and WHEREAS, the Town has authority pursuant to the Municipal Code, State of Illinois, being Chapter 24, Illinois Revised Statutes, 1983, to adopt ordinances dealing with public health, safety, and welfare. WHEREAS, the health, safety, and welfare of the citizens of Normal have been endangered and disrupted as a result of unregulated outdoor gatherings of persons at which alcoholic liquor is consumed; and WHEREAS, the Town has,without an ordinance regulating outdoor gatherings, attempted to alleviate the problems arising out of outdoor gatherings at which alcoholic liquor is consumed; and WHEREAS, the Town has, during deliberations exceeding one year, received input from numerous citizens concerning continuing problems associated with outdoor gatherings at which alcoholic liquor is consumed; and WHEREAS, the following are a few of the many problems associated with large outdoor gatherings at which alcoholic liquor is consumed: 1. Accumulation of trash and debris on public and private property; 2. Indecent exposure; 3. Public urination; 4. Destruction of property; S. Trespassing; -2- 6. Public peace disturbances; 7. Unlicensed sale of alcoholic liquor; B. Sale or gift of alcoholic liquor to minors; 9. Traffic congestion;.and WHEREAS, the Town recognizes the right of its citizens to assemble in a peaceable manner to consult for the common good; and WHEREAS, the Town has authority to place reasonable restrictions on the time, place, and manner of assembly; and WHEREAS, the Town has authority to regulate the consumption of alcoholic liquor. NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES FOR THE TOWN OF NORMAL, ILLINOIS: SECTION ONE: That Chapter 17, Division 3, of the Municipal Code, Town of Normal, Illinois, 1969, as amended, is hereby further amended by trans- ferring all of said Division to Chapter 4 of the Municipal Code, Town of Normal, Illinois, 1969, as amended, incorporating the same therein as Division 32 of said Chapter 4 and amending the same to read as set forth in Exhibit 1. attached hereto and incorporated herein by reference. SECTION TWO: That except as provided herein, the Municipal Code, Town of Normal, Illinois, 1969, as amended, shall remain in full force and effect. SECTION THREE: That the Town Clerk be, and she is hereby authorized and directed to prepare and publish this ordinance in pamphlet form as provided by law. SECTION FOUR:. That the Town Clerk be, and she is hereby authorized and directed to make the necessary changes in the Municipal Code, Town of Normal, Illinois,.1969, as amended. SECTION FIVE: That this ordinance shall go into effect ten days after the date of its publication. SECTION SIX: That this ordinance concerns a matter of local government affairs and is adopted pursuant to the authority granted to the Town by Article 7, Section 6, of the Illinois Constitution, 1970. APPROVED: r -Cr. President of the Board of Trustees of the Town of Normal, Illinois -3 - ATTEST: _��� �J To Clerk The foregoing ordinance was voted upon and passed by the Presidentand Board of 'Trustees for the Town of Normal on the G ! ' day of lg,&, with 6 voting aye; Q_ abstaining; O voting nay nd absent. Ts.� The foregoing ordinance was approved�y the Presiden of the Board of Trustees for the Town of Normal on the &_ day of 19 The foregoing ordinance was published in pamphlet form on the Z day of s EXHIBIT A DIVISION 32 - MASS GATHERINGS SEC. 4.32-1 DEFINITIONS. The following words and terms, whenever used in this Division, shall be interpreted as herein provided: a. "Person" means any natural person or persons, corporation, partner- ship, joint venture, union, association, society, club, fraternity, sorority, social or religious organization or committee. b. "Mass Gathering" means any outdoor or open air gathering of three hundred (300) or more persons at 'which alcoholic liquor is consumed, provided such alcoholic liquor is not sold at the gathering by a person or persons holding a liquor license issued by the Town of Normal. c. "Sponsor" means to allow, permit, conduct, hold, maintain, encourage, organize, or promote a mass gathering. d. "Permittee" means the person to whom a permit is issued under this Division. e. "Security Guard" means any person clearly identified as security personnel, provided such person does not consume alcoholic liquor while on duty at the mass gathering. f. "Attendee" means any natural person participating in a mass gathering. g. "Fence" means any barrier or partition with principal dimensions of . height and length clearly defining the perimeters of a mass gathering and designed to control ingress and egress. A fence shall include but not be limited to existing buildings, walls, hedges, and structures. h. "Day" means a twenty-four (24) hour period. SEC 4.32-2 PERMIT REQUIRED. It shall be unlawful for any person to sponsor a mass gathering unless a permit has been obtained from the Town of Normal for the sponsoring of such mass gathering. SEC. 4.32-3 APPLICATION FOR PERMIT. Written application for a permit to sponsor a mass gathering shall be made to the Chief of Police or his designee. The application may be submitted at.any time, but at least three (3) days prior to.the date upon which the mass gathering is to be held. Such application shall be on forms provided by the Town and shall have attached thereto plans, documents, and other material required by this Division. The application shall be forwarded to the appropriate police department personnel for an investigation with reference• to all applicable Town codes and laws. The permit application shall contain the following information: a. The name, address, and telephone number of the person or persons requesting the permit; -2- b. The name and address of all persons acting as sponsors of the mass gathering; c. The,name, address, and telephone number of the person acting as chairperson or otherwise responsible for the conduct of the mass gathering; d. The purpose of the mass gathering and the estimated number of attendees; e. The date or dates the mass gathering is to be conducted and the .hour or hours the mass gathering will commence and terminate; f. The number, type (flush type or portable chemical), and location of toilet facilities to be provided for use during the mass gathering; g. The name and address of any concessionaires or vendors doing business at the mass gathering; h. Whether any live or recorded music will be provided; i. Whether alcoholic beverages will be sold at the mass gathering; j. A statement as to the number-and type of refuse collection containers that will be available at the mass gathering; k. A statement explaining the availability of adequate lawful parking within the immediate area of the mass gathering; 1. A statement explaining arrangements made for the presence of any security guard(s); m. A site plan indicating the location of fencing and points of ingress to and egress from the mass gathering; n. A statement explaining applicant's legal interest in the mass gathering site and submission of evidence by deed, lease, or other document verifying such interest. SEC. 4.32-4 CONDITIONS PRECEDENT TO GRANTING OF PERMIT. No permit shall be issued under this Division unless the following conditions are met: a. Toilet facilities: The applicant shall provide a minimum of one toilet facility for each seventy-five (75) attendees. Toilet facilities shall be located within the mass gathering perimeters or within one hundred (100) feet thereof, and be identified as open, for use by attendees. b. Waste management: Refuse collection containers shall be placed within the perimeters of the mass gathering and at the point or points bf egress from the mass gathering. Containers shall be C_:�q_ir -3 - durable and non-absorbent. Heavy -weight paper or plastic sacks designed specifically for storage of refuse may be used. The tgtal capacity of the containers shall be a minimum of thirty (30) gallons for each fifty (50) attendees. c. Clean-up: The applicant shall post a clean-up deposit or bond in the amount of one hundred dollars ($100) to secure compliance with Section 4.32-6 a. d. Traffic and parking control: The applicant shall have made provision for adequate lawful parking within the immediate area of the mass gathering site so that traffic will not be disrupted and that emergency vehicles shall have access to the site. e. Security and public safety: The applicant shall provide at least one clearly identified security guard for every three hundred (300) attendees or fraction thereof approved in the permit. Such security guard(s) shall be in attendance from one half-hour before and until one half-hour after the time of the mass gathering, as approved for any given day. t f. Mass gathering site: The mass gathering site shall be fenced in such a manner so that attendees are familiar with the lawful perimeters of the site, and also to assist the sponsor in restricting the mass gathering to those persons invited to attend. g. In in mass gathering site: The applicant shall demonstrate a legal interestother hdocumentastating g such site by means a deed, lease SEC. 4.32-5 ISSUANCE OR DENIAL OF PERMIT; APPEAL. a. Issuance. The Chief of Police or his designee shall issue a permit within three (3) days following receipt of the application for a permit if, based upon an evaluation of the information provided under Sec. 4.32-3 and Sec. 4.32-4 of this Division or information obtained by an investigation made by the Town, it is determined that the proposed mass gathering complies with the requirements of this Division, all other Town ordinances, and applicable state law. The permit issued by the Chief of Police or his designee shall detail the following: 1. Dates and hours of operation of the mass gathering; 2f Number of attendees permitted at the mass gathering; •3. Number and location of toilet facilities required in connection with the mass gathering; 4. Size and location of refuse collection containers required in con- nection with the mass gathering; Apr -4- 5. Notice that the permittee shall be responsible for clean-up pursuant to Sec. 4.32-6 a.; 6. tNumber and location of parking spaces or parking areas required in connection with the mass gathering; 7. Number of security guard(s) required in connection with the mass gathering; ' 8. Location and type of fencing required in connection with the mass gathering; 9. A list of all other permits, licenses, or registrations required by the Town in order to hold a lawful gathering, including, but not limited to, any of the following: a) Street closure permit b) Specific events permit c) Sound amplification permit d) Business permit or registration 10. 'Notice that issuance of'a mass gathering permit does not con- stitute waiver of requirements imposed under other Town ordinances or state law. b. Denial. The Chief of Police or his designee shall deny a permit within three (3) days following receipt of the application for a permit if any information supplied by the applicant is false or intentionally misleading, if issuance of a permit violates or will cause a violation of the terms of the applicant's lease arrangements for use of the mass gathering site, or if the proposed mass gathering violates any of the conditions of this Division, any other Town ordinance, or any applicable state law. Such denial shall be in writing and enumerate the specific reason or reasons for the denial. Notice of the denial shall be given to the applicant by personal service or by U.S..Mail, first class postage prepaid. c. Appeals. The denial of a permit by the Chief of Police or his designee pursuant to the provisions of this Division may be appealed to the City Manager by the applicant. Such appeal shall be in writing, filed with the City Manager within five (5) days of the mailing or personal serv- ice of the decision of the Chief of Police or his designee and must specify objections to the decision of the Chief of Police or his designee. The City Manager or his designee shall within three (3) days act upon the appeal by conducting a hearing and making a decision on such appeal. The City Manager or his designee shall notify the applicant personally of the time and place of said hearing. If the City Manager or his designee determines that a permit should be issued, then he shall issue a permit. If the City Manager or his designee determines that a permit should not be issued, then he shall inform the applicant of his decision in writing specifying his reasons therefore. All decisions of the City Manager or his designee shall be final and reviewable only in the courts- in accordance with applicable law. d V-/._ -5 - SEC. 4.32-6 POST -GATHERING PROCEDURES. a. Clean-up. The applicant shall be responsible for placing all refuse in appropriate containers, making it ready for removal within twelve (12) hours following the conclusion of the mass gathering. b. Post -gathering inspection. Within twelve (12) hours following the conclusion of the mass gathering, the Chief of Police shall cause an inspection to be made at the mass gathering site to determine com- pliance with•Sec. 4.32-6 a. c. 'Deposit, refund, or bond termination. If the permittee has complied with Sec. 4.32-6 a.,the Chief of Police shall authorize return of 'the clean-up deposit or termination of the clean-up bond. The clean- up deposit shall be returned within five (5) days from such authorization. d. Non-compliance with Sec. 4.32-6 a.- effect. If, upon inspection, the Chief of Police determines that the permittee has failed to comply with Sec. 4.32-6 a.,the Chief of Police may cause trash and debris at the site to be placed in appropriate containers, making it ready for removal. The permittee shall be responsible for the cost of such clean-up. After notice and hearing as hereafter provided, the Town may order forfeiture of the clean-up deposit or bond and apply all or a portion of the same towards the clean-up cost incurred by the Town. e. Clean-up deposit or bond forfeiture. The City Manager or his designee shall, prior to ordering forfeiture of any clean-up deposit or bond, give notice to the permittee. Such notice shall be by certified mail without return receipt. Permittee may, within five (5) days of the mailing of said notice, file a written request with the City Manager or his designee for an administrative hearing. Failure to request a hearing shall be considered prima facie proof of failure to comply with Sec. 4.32-6 a.,and shall result in forfeiture of the clean-up deposit or bond. f. Hearing. Upon request for an administrative hearing, the City Manager or his designee shall schedule a time at which the permittee may present evidence indicating by a preponderance of the evidence that the permittee complied with the terms of Sec. 4.32-6 a. Reasonable notice of said hearing shall be provided to permittee. g. Decision. If the City Manager or his designee determines that the permittee has met his burden of proof, then he shall order the clean- up deposit or bond returned to the permittee. If the City Manager or his -designee determines that the permittee has not met the burden of proof, then he shall order the clean-up deposit or bond forfeited to the Town. All decisions of the City Manager or his designee shall be final and reviewable only in the courts in accordance with ap- plicable law. 4W ffa SEC. 4.32-7 NECESSITY FOR OTHER PERMITS. Obtaining a permit under this Division shall not excuse any person from compliance with any other applicable statute, ordinance, or regulation, or the necessity of obtaining any other permit or license required by law. SEC. 4.32-8 PERMIT NOT TRANSFERABLE. No permit issued under the pro- visions of this Division shall be transferable. SEC. 4.32-9 PERMITTEE PRESENT AT ALL TIMES. The permittee shall be present at the mass gathering site during the entire period, from one half- hour prior to the scheduled mass gathering time to one hour after the close of the mass gathering, as approved for any given day. SEC. 4.32-10 FAILURE TO COMPLY WITH PERMIT. It shall be unlawful for any person granted a permit pursuant to the terms of this Division to violate any of the terms or conditions enumerated in such permit. SEC. 4.32-11 REFUSAL TO OBEY ORDER TO DISPERSE. Any person who refuses to obey a lawful order of a police officer to orderly disperse from a mass gathering site shall be in violation of this Section. SEC. 4.32-12 NO PERMIT - EFFECT. No person shall knowingly participate in or attend a mass gathering unless a written permit has been obtained from the City Manager, Chief of Police, or -their designee. Upon verbal notice from a police officer of the Town of Normal that no permit has been issued for the mass gathering, any person who refuses or fails to orderly disperse shall be in violation of this Section. SEC. 4.32-13 ADMISSION. The permittee shall not admit any person to a mass gathering if such admission results in a greater number of persons present than allowed by the permit. SEC 4.32-14 PROXIMITY TO SCHOOLS, CHURCHES, HOSPITALS, ETC. No mass gathering shall be held in a location which rs closer than one hundred (100) feet from any school when in session, church or synagogue when services are being held, hospital or nursing home, unless such gathering is sponsored by the affected school(s), church(es), synagogue(s), hospital(s), or nursing home(s). SEC. 4.32-15 PENALTY. Any person who violates any provision of this Division shall, upon conviction thereof, be fined not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000). SEC. 4.32-16 SEVERABILITY. If any Section, subsection, sentence, clause, phrase, ore, or portion this Division is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Division. The Town of Normal hereby declares that it adopted this Division and each portion thereof irrespective of the fact that any one portion be declared invalid or unconstitutional. a�-/ s r City of Iowa City MEMORANDUM DATE: December 14, 1984 TO: City Council FROM: City Manager RE: Material in Friday's Packet Memorandum from Mayor McDonald regarding meeting of Legislative Committee with area legislators. Memoranda from the Department of Public Works: a. Landfill operation and equipment b. Expiration date for east and northeast Iowa City Development j c. Problems/complaints at Washington and Linn d. Handicapped parking space on Capitol Street near Younkers Memorandume epartment of Road AreaPlanning Stret IntersDevelopment regarc Intersections. Monthly report for November from the Police Department. g Letter from the League of Women Voters of Johnson County regarding public meetings with the state legislators. Letter from the Human Rights commission regarding a Report on the Survey on Accessibility of the Handicapped to Public Accommodations in Downtown Iowa City. Articles: a. Safety of tax deposits creates turmoil J2 b. Council Bluffs' plea for local option tax tied to massive cuts on horizon j c. Free land and building Memorandum from the Director of Finance with attached Five -Year Projectiof Report. Comprehensive Annual Financial Report for fiscal year ended June 30, 1984 Agenda for meeting with City Council and Johnson County Bd. of Supervise on December 19. , City of Iowa Cit, MEMORANDUM Date: December 13, 1984 To: City Council From: Mayor John McDonald Re: Meeting of Legislative Committee with Area Legislators The City Council Legislative Committee will be meeting with area legislators in the near future regarding the upcoming legislative session. At that meeting we hope to discuss a variety of issues which are of concern to the City. Below is a list of issues we may wish to include. Some of these are ongoing concerns, some are the result of specific legislation which has been considered in recent years, and some are new concerns which ought to be addressed. 1. Local option and taxes - This would involve enabling legislation to allow municipalities more flexibility in implementing local taxes, generally with citizen approval. 2. Fair play/mandated costs - This requires the legislature to carefully examine the financial impact on governmental subdivisions of each piece of legislation and, where necessary, to provide financial resources for meeting new expenses incurred as a result of the enactment of such legislation. 3. Municipal assistance - We should encourage the legislature to continue this program. 4. Scope of collective bargaining - We should continue in our strict opposition to any legislation which would broaden the scope of mandatory subjects for bargaining. 5. Security for City funds deposited in banks/savings and loan associations - We should support either restoration of the sinking fund concept or corrective legislation which would make the system for pledging of assets by banks and savings and loans more workable for both cities and finan- cial institutions. 5. Open meetings law - We should support further modification to allow for closed sessions to discuss strategies in all negotiations (such as local franchise negotiations) and not just labor negotiations. 7. Liquor/beer promotional specials - We should raise this as an issue of concern in our discussions with area legislators. 8. Civil Service reform - We should take a position in support of revising. or repealing the current antiquated Civil Service statute and encourage substitute legislation more compatible with modern personnel practices and collective bargaining mandates. p377JO PAGE 2 9, World Trade Center - We should discuss with area legislators the poten- tial funding sources for this project. 10. Expansion of tax abatement eligibility criteria - Such expansion could be in the area of tax abatement considerations for certain commercial devel- opment which is currently ineligible. i 11. Public records law - This would involve the exclusion as public records i of certain working documents or of written materials provided for the purpose of discussion in executive session, as well as written documents relating to matters which involve a citizen's right to privacy such as civil rights complaints and investigations, job applications, etc. 12. Mobile homes/manufactured housing - This 1984 legislation should be modified to allow restriction of the placement of mobile homes to mobile home parks only. 13. Veterans' preference - We should support the removal of absolute veter- ans' preference and its replacement with a limited preference considera- tion such as a point system. 14. Wastewater treatment requirements - We should stress to our legislators the dilemma we face in having lost our funding eligibility until 1988 or 1989 while still being required by the Water, Air, and Waste Management Commission to meet its previously established 1988 effluent standards. These standards should be relaxed or extension for compliance should be granted. There may be other items which Council members wish to have included. If you have other suggestions, comnents on any of the above -listed items, or perhaps prefer that certain items not be included, please raise your concerns at the informal meeting on December 17, 1984. The Legislative Committee wishes to schedule this meeting at the earliest convenience of our area legislators. It will probably occur in December or January. Please contact me if you have other questions or concerns regarding this matter. bdw/sp cc: City Manager Assistant City Manager i I Aw4 City of Iowa Cif MEMORANDUM - Date: December 11, 1984 To: Neal Berlin, City Mann/ager and City Council From: Chuck Schmadeke CrJ• Re: Landfill operation and Equipment The landfill operation in essence consists of excavating an area, filling the area with refuse, and providing adequate earth cover. The City has recently excavated, by contract with a private firm, an area 400 feet wide by 900 feet long with depths of excavation ranging from 2 feet to 60 feet. The soil excavated from this project was stockpiled near the project site to be used for daily and final cover. Refuse is then placed and compacted in the excavation, as it is received at the landfill, in eight foot high lifts. At the end of each day, a six inch thick continuous cover of soil is placed over the refuse that has been deposited and compacted that day. The purpose of the daily cover is to control blowing debris, vermin, fires, scavenging, and water penetration. The lift sequence is continued until the refuse fill reaches the design grade. Recent projects had heights of refuse fill varying from 20 feet to 60 feet. Final design grade is higher than the original topography of the site. This increase in the height increases the capacity and correspondingly the life of the landfill. After the refuse is brought up to the final grade, a two foot thick compacted clay cap is placed over the refuse to seal it from the environment. The cap is then seeded to establish vegetation growth to inhibit erosion. The landfill currently receives approximately 6,800 tons of refuse per month. The individual excavation projects have historically lasted approximately three years. It is estimated that the present landfill site will last until the year 2014. In order to improve the landfill operation the Streets and Sanitation Division hasproposed the purchase of a new self-loading scraper in the FY86 landfill budget. However, because money is currently available in the landfill operating fund and several demonstrator scrapers are now on the market at greatly reduced prices, Public Works recommends purchasing the scraper now. The estimated cost is $80,000.00. This self-loading scraper is a replacement of the existing pull-type scraper purchased several years ago. The existing scraper is a light-weight piece of equipment that is constantly breaking down and is no longer usable. A self-loading scraper will provide the following benefits to the landfill operation: 1) reduce excavation costs, 2) reduce wear on existing equipment, and 3) improve ability to provide cover material. Reduce Excavation Costs - It is estimated that contracted excavation costs can be reduced approximately 25% by hauling earth from unexcavated areas for refuse cover material rather than using stockpiled earth. Using FY82 excavation costs, the resultant savings would be $17,000 per year. Reduce Wear on Existing Equipment - Existing power equipment at the landfill consists of one refuse compacter with a push blade and one bulldozer with a push blade. These two pieces of equipment are used to move and compact refuse and to place six inches of earth cover material over the refuse each day. The cover material is pushed an average of 450 feet from its storage site to the refuse dumping site. The bulldozer is used continuously for this purpose. The useful life of the bulldozer would be greatly extended if a self -loading scraper were available to haul cover material to the refuse dumping site. Im rove Abilit to Provide Cover Material - The City must cover exposed re use wi six inc es o ear eac ay. When pushing earth from the storage site to the dumping site with a bulldozer, much of the material spills out from each side of the bulldozer blade. It is not economical to pick up this spillage since each blade full of dirt would require three trips from the storage site to the dumping site. As a result, more than six inches of cover material is applied to each lift of refuse, thereby wasting cover material and reducing total landfill volume. Landfill personnel use approximately 25,000 cubic yards of earth per year for cover material. With the present operation, this earth is moved twice. First, by the excavation contractor to the storage site, then by landfill personnel to the dumping site. This double hauling and the associated costs, as well as the problem associated with hauling earth with a bulldozer, would be eliminated if the City purchased a self -loading scraper. bj5/17 aW 63 City of Iowa Cif' MEMORANDUM Date: December 12, 1984 To: City Council From: Chuck Schmadeke C Re: Resolution Setting an Expiration Date for the East and Northeast Iowa City Development The City Council, in May of 1984, adopted a resolution setting an expiration date for the East and Northeast Iowa City Development Policy adopted by Resolution 83-187 and amended by Resolution 83-409. The Council resolved that it would review the terms of this resolution in December, 1984, and amend the resolution, if appropriate. A copy of the resolution is attached. bj3/8 COUNCIL'S PROPOSAL RESOLUTION N0. 84-96 RESOLUTION SETTING AN EXPIRATION DATE FOR THE EAST AND NORTHEAST IOWA CITY DEVELOPMENT POLICY ADOPTED BY RESOLUTION 83-187 AND AMENDED BY RESOLUTION 83-409. WHEREAS, the City Council of the City of Iowa City established by Resolution 83-187 and amended by Resolution 83-409 a development policy in East and Northeast Iowa City to limit development in those areas pending resolution of sewage treatment and collection problems; and WHEREAS, the City Council is moving toward a resolution of those problems. NOW, THEREFORE, BE IT RESOLVED 1. That the development policy for the 'East and Northeast portions of Iowa City established by Resolution 83-187 and amended by Resolution 83-409 be rescinded no later than May 1, 1985. 2. That the City Council will permit the preliminary platting of any properties in these areas of Iowa City prior to May 1, 1985, provided that those plats comply with all the pertinent ordinances of Iowa City and that an agreement is provided deferring final platting and the is of building permits until the development policy is rescinded. 3. That the City Council review the terms of this resolution in December, 1984, and amend this resolution, if appropriate. It was moved by Erdahl and Seconded by Strait the Resolution e adopted,— and upon roll cast there were: AYES: HAYS: ABSENT: Passed and approved this 8th day of _ May 1984. ATTEST: C� w,y ,(fir✓ :octhrod S Approved E}' 17:= Legal De _lle- parlr+�enf ,r/✓8V of Wf Ambrisco Baker �— x Erdahln McDonald _--x— Strait �I— Zuber Passed and approved this 8th day of _ May 1984. ATTEST: C� w,y ,(fir✓ :octhrod S Approved E}' 17:= Legal De _lle- parlr+�enf ,r/✓8V of Wf City of Iowa Cites MEMORANDUM Date: December 13, 1984 To: Charles Schmadeke, Director of Public Works From: James Brachtel, Traffic Engineer Re: Council Referral - Problems/Complaints at Washington and Linn In a recent referral from Council, the question was asked if there were sub- stantial problems/complaints regarding eastbound traffic at Washington and Linn Streets. I cannot recall any complaints that have been received from the public or from staff regarding eastbound traffic at the intersection of Washington Street and Linn Street. The accident experience at this intersec- tion has been reviewed from January 1, 1983 to December 1, 1984. There was one reported accident during this 23 month period. One of the participants in that accident ran a red light striking the other automobile. This is unrelated to the one-way designation. Based upon the accident experience and my recall of complaints not received from the public, it is my opinion that there are no substantial problems regarding this intersection. Should you have additional questions or comments regarding this, please don't hesitate to contact me. bj3/12 City of Iowa Citi MEMORANDUM Date: December 11, 1984 To: Charles Schmadeke, Director of Public Works From: James Brachtel, Traffic Engineer Re: Council Referrals - Handicapped Parking Space on Capitol Street near Younker's A recent referral from Council asked if spaces could be designated on Capitol Street, near Younker's, for handicapped parking. A handicapped parking space could be placed near Younker's west entrance. However, this location presents several problems. PARALLEL PARKING - State law requires a handicapped parking space to be 12 feet wide. The City cannot ensure that a 12 foot wide space will be guaran- teed in a parallel parking situation. Capitol Street was designed with a nine foot wide parking lane. Additionally, a handicapped driver exiting the driver's side of the vehicle will be in the traffic lane. If the individual requires a wheelchair, and mounts and dismounts from the wheelchair on the driver's side of the vehicle, she/he is in a most exposed situation. CURB DROP LOCATION - The closest curb drop location is adjacent to a truck loading dock. An individual requiring the curb drop will have to travel in the street to the curb drop. There will be the possibility of maneuvering in the same space as a large truck. Maneuvering around a truck has inherent risks due to reduced visibility of the -handicapped individual and the limited visibility of the driver. CURRENT USAGE - The area is currently designated as a loading zone. The merchants of Old Capitol Center have expressed the need for additional loading space for a long time. The proposed parking space would reduce available loading zone space. ALTERNATE - The City has provided handicapped parking in the Capitol Street ramp. It is my understanding that this space is underutilized now. However, if additional space is required, the Capitol Street ramp sites would be far superior to on -street parking spaces. RECOMMENDATION I recommend that the City not place a handicapped parking stall on Capitol Street. Should you require additional comments or have additional questions, please don't hesitate to contact me. bj2/10 A dao City of Iowa Cit' MEMORANDUM Date: December 14, 1984 To: City Council From: Karin Franklin, Senior Plannen� Re: Bristol Drive/Old Dubuque Road Area - Street Intersections The. Council has received a letter from Russell Snyders of Shive-Hattery Associates requesting that the Council discuss the intersections of Bristol Drive and Dubuque Road. This request is made on behalf of Dean Oakes. Mr. Oakes is planning further development of his property north of Old Dubuque Road, off Oakes Drives and Quincent Street. The single family development of this area is reaching a point at which secondary acce$s will be necessary. The only access point at this time is Oakes Drive. An appropriate secondary, access to Mr. Oakes' property would be a road running north from Old Dubuque Road along an alignment discussed by the previous Council for what was known as Foster Road. The previous Council adopted a resolution (attached) which set forth a policy for the function and alignment of "Foster Road" between Prairie du Chien and Old Dubuque Road. The intersection at Old'Dubuque Road, shown on Exhibit B, is one which would require action by the City to acquire sufficient land to construct the wide radius turn shown. Mr. Snyders is requesting the Council to reconsider the intersection design at Old Dubuque Road, Bristol Drive and the road to the north and look at an intersection which may require the acquisition of less land through the cooperation of Mr. Oakes. Included in the packet are four intersection designs, Exhibits A -D. Exhibit A follows our current design standards with a minimum offset between Bristol Drive and Road "X" of 125 feet; Exhibit B is the intersec- tion design adopted .by resolution in 1983; Exhibit C is a typical T intersection; and Exhibit 0 shows a 100 foot offset between Bristol Drive and Road "V. All of these designs will require the acquisition of some land for construction and each design has positive and negative attributes in relation to traffic flow, turning movements, and the impact on existing development. At this time the Council is being asked whether consideration will be given to alternatives to Exhibit B. If the Council is willing to look at other intersection designs, data regarding the costs to the City of each alternative and an evaluation of the traffic patterns for each will be forthcoming. cc: Russell Snyders Dean Oakes Kay Ackerson bc5 a41 -a./ RESOLUTION NO. 83-294 RESOLUTION ADOPTING THE PREFERRED ALIGNMENT OF FOSTER ROAD BETWEEN DUBUQUE STREET AND OLD DUBUQUE ROAD. WHEREAS, the City Council of Iowa City has agreed that a roadway should be provided between Dubuque Street and Prairie du Chien Road south of I-80 and north of Whiting Avenue for the future development of this area; and WHEREAS, the City Council of Iowa City has agreed that a roadway should be provided between Prairie du Chien and Old Dubuque Road north of Highway I and south of I-80 for future development in that area; and WHEREAS, these roadways should act as trafficways for the immediate neighborhoods and should not provide a beltway across north Iowa City and should, therefore, be suffic- eptly offset at their intersections with Prairie du Chien Road; and WHEREAS, these roadways have been referred to as "Foster Road"; and WHEREAS, the construction of Foster Road will take place as development dictates. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF IOWA CITY, IOWA: That the alignment of Foster Road shall follow that shown on Exhibit A. 8, and C. It was moved by and seconded by _Lurch the Resolution be adopted, and upon ro ca there were: AYES: NAYS: ABSENT: 8 Balmer x Dickson R Erdahl R Lynch R McDonald - R Neuhauser X Perret Passed and approved this 13th day of _&L)teber ,1 1983. MAYO ATTEST:nl�.: _ 2 ,� CIW CLERK Received 3 Approved By The Legal D .ariment 9 9 B a Vozi u 0 C , ..........................._.... PRECEDING DOCUMENT J - l • • ._... - . . Q �d (� r -7 1 '1 Y -;- too DO EXHIBIT A•INTERSECTION AT N. DUBUQUE ROAD, 125' EAST OF BRISTOL DRIVE 122 It Tqw-� Vz mxx; Xmr Zzz Zzz EXHIBIT -C INTERSECTION AT BRISTOL DRIVE I II LI EXHIBIT D -INTERSECTION AT N. DUBUQUE ROAD 100' EAST OF BRISTOL DRIVE I• ,2 44� / POLICE DEPARTMENT REPORT November, 1984 Most categories of offenses reported by the public remained the same or declined slightly in November as compared to October. No category of offenses changed significantly dur- ing the thirty -day period. A total of 2822 citizen generated requests for police services was received in November and 3145 in October. Disorderly conduct and reduction in the number of motor vehicle accidents contributed substantially to the reduced number of reported crimes. Arrests, citations and tickets issued in November increased to 3819 from the 3258 noted in October. A total of one - hundred seventy-four (including eight juveniles) arrests for criminal offenses were effected in November; five -hundred sixty-three traffic citations issued; as well as 2722 parking tickets liberally. . . but fairly. . . distributed. Investigative activities slowed slightly during November. Bad checks and similar activities absorbed a great deal of time. Members of the Patrol and Investigative Divisions completed twenty-four hours of a basic skills refresher course. In addition, two officers completed recruit training at the Iowa Law Enforcement Academy, and eight Iowa City Officers and eighty-two invitees from social service agencies and other components of the criminal justice system attended a day -long seminar on "Intra -family Sexual Abuse." The Multi -Agency Training System, a coalition of the several law enforcement agencies of the county, and the Iowa Law Enforcement Academy. Animal Control activities continued at about the same pace during this November as in November, 1983. Statistical reports are attached. a�az RECEIVE: 71984 League of Women Voters of Johnson County P.O. Box 2251, Iowa City, Iowa 52244 Dear Friend: The League of Women Voters of Johnson County again this year will sponsor monthly public meetings with the state legislators who represent Johnson County. These meetings provide an opportunity for interested citizens to question their represent- atives, and express concerns and opinions while the legislative debate is in progress. The meetings will be held on Saturday mornings from 9:30 to 11:30, January 26, 1985, February 23, March 23, and April 27. The sites will be determined later. We will notify you about two weeks before each session and hope you will extend the invitation to your associates. If you have particular areas of interest on which you would like the legislators to focus at a meeting, please let me know. (Ann Feddereen 351-5690). Also, if your organization is interested in co -sponsoring one of the sessions, we would be delighted. Contact me so we can discuss the plans. Sincerely yours, Ann Feddereen, Legislative Chair, LWVJC Naomi Novick, President, LWVJC AF/dkr a 7743 CITY CS10F W/ CITY CIVIC CEN(ER 410 E. WASHINGTON ST. IOWA CITY. IOWA 52240 (319)356-500C) 4 December 10, 1984 Mayor and City Council City of Iowa City 410 E. Washington St. Iowa City, IA 52240 Dear Mayor and City Council: Enclosed please find the Human Rights Committee Report on the Survey on Accessibility of the Handicapped to Public Accommodations in Downtown Iowa City and the surrounding malls. i The Survey evolved from concerns of handicapped persons in our community that there is not enough awareness of problems of access and attention to { problems that confront handicapped persons. I The Report revealed though there is much to be done Iowa City hasin many ways met the criteria for access of the handicapped. The most lingering question not addressed in the survey is to what extent new apartments being constructed in Iowa City have one of every ten apartments that meet specifications for accessibility and adaptability to the needs of handi- capped persons (i.e., alarm systems; maneuvering space; accessible entrances; storage; controls; adaptable bathrooms, etc.). We hope this report will be useful. G i L,i.t.d,L;�L Geraldene Felton Member, Human Rights Commission tpl/15 a�� CITY OF IOWA CITY HUMAN RIGHTS COMMISSION Report: Survey on Accessibility of the Handicapped to Public Accommodations in Downtown Iowa City and the Surrounding Malls Rationale for Community Handicap Accessibility Survey A Barrier Free Environment Who Are the Handicapped Why a Barrier Free Environment Iowa City and Johnson County Demographics Services Available for Handicapped Persons Accessibility Checklist Accessibility Criteria Almost Always (Usually) Met How Accessibility Critera Are Unevenly (Or Seldom) Met Special Comments Present Activities in Iowa City What More Can Be Done Public Funds and Tax Incentives Available for Correcting/Improving Facilities for Accessibility of the Handicapped References Map of Survey Area Survey Instrument RATIONALE FOR COMMUNITY HANDICAP ACCESSIBILITY SURVEY A Barrier Free Environment No one is entirely sure how many Americans have some type of handicapping con- dition; estimates run to more than 55 million when they include the elderly whose disabilities are caused by the aging process. In any event, in the United States today it is thought that one out of ten persons has limited mobility due to a temporary or a permanent physical handicap. Improved medical tech- nologies which provide for mobility where it was not possible in the past and an expanding population of older persons is increasing this number every year. Yet in general, the physical environment of our Nation's communities continues to be designed to accommodate the able-bodied, thereby perpetuating the isola- tion and dependence of disabled persons. To break this pattern requires a com- mitment. The adoption and implementation of this commitment'in Iowa City has required the mobilization of the resources of the private and public sectors to integrate handicapped people into our community. Who are the Handicapped? Not everyone who is disabled can be classified as handicapped. Conversely, not everyone who is handicapped is necessarily disabled. A handicapped person, in a context of buildings and adjacent parking spaces, is anyone who is hampered in his or her mobility or functioning (as compared with an able-bodied person) as a result of obstacles put in his or her way by the design of a building, the choice of hardware and equipment and the arrangement of outside parking spaces. Iowa City Code Article I. Sec. 18-1 - Definition: Disability means the physical or mental condition of a person which constitutes a substantial handicap. A dieabled indivi- dual is any person who 11 has a physical or mental impairment which substantially limits one or more of such person's major life activities, 21 has a record of such impairments, or 3) is regarded as having such impairment. Why a Barrier -Free Environment As a result of improved rehabilitation methods, healthier diets, better sanitary conditions and improved medical care, far greater numbers of disabled people now have the potential to live useful and relatively independent lives. As a corollary to this, handicapped people are increasingly being thought of as citi- zens whose civil rights are being abridged by the presence of barriers. As a society we need not tolerate barriers, public or private, which prevent any of our citizens from leading a full life using all public accommodations. Moreover, careful planning and creative problem solving substantially reduce costs. The Iowa Civil Rights Act of 1960, Sec. 601A.2 defines "Public Accommodation": Public accommodation: means each and every place, establis*- ment, or facility of whatever kind, nature, or class that caters or offers services, facilities, or goods to the geneml vuhZie for a fee or charge, provided that any place, establishment or facility that caters or offers services, facilities, or goods to the general public gratuitously shaZZ be deemed a public accommodation if the accommodation receives r any substantial governmental support or subsidy. Public accommodation shall not mean any bona fide private club or other vlace, establishment, or facility which is by its nature distinctively private, except when such distinctly 'private place, establish ment, or facility caters or offers services, facilities or goods to the general public for fee or charge or gratuitously, it shall be deemed a public accommodations. The Iowa City Code, Chapter 18, Section 18-33(d) provides: Public accommodations may be designated specifically for the elderly and disabled. However, public accomrodations may not be restricted wrong the elderly and disabled on the basis of age, rotor, creed, disability, marital status, national origin, race, religion,sex, or sexual, orientation. Thus, lawyers advise "the City may designate special classes and/or recreational services exclusively for the disabled without being in viola- tion of discrimination law. However, the trend today is to support "mainstreaming". If a disabled person desires to participate in a regularly offered class/service, the City must accommodate that person if such accom- modation can be reasonably accomplished in a manner as to protect the per- sonal safety of the disabled participant and other participants in the activity". For people with hearing, visual, or mobility impairments,eciate the sieventmenonly usually have not diminished their desire to app their ability to attend them. Fortunately theion past of tedecadeghas s seen andtsome substantial gains made through the app planning of advocacy groups in making museums, theaters, and exhibititutions tions more accessible to people with disabilities. Along the way ' have serviceseforome thoserwithngible disabilitiestis good business9 rovidinaccess and sup- port a4a1�_ IOWA CITY AND JOHNSON COUNTY DEMOGRAPHICS The population in Johnson County grew 13 percent to 81,717 from 1970 to 1980 and another 3 percent through 1982 when the count rose to an estimated 84,000. Iowa City grew 8 percent from 1970 to 50,508 in 1980. By 1984, Iowa City had grown 1 percent to an estimated 51,000. Reflecting a statewide trend, the count of Iowa City residents under age 18 dropped 20 percent to 9,248 in 1980. Most of the decrease came in the 0-9 age group. The 13-21 age group in Iowa City dropped 4 percent to 10,129 in 1980. Meanwhile, the local elderly population increased slightly. In Iowa City, the number of persons over 65 rose 8 percent to 3,313 in 1980, compared with a 15 percent increase in Johnson County and 11 percent statewide. Number of Physically Disabled Persons in Iowa City Approximate Category Number Students 400 I.C. Residents (Ages 16-64) 240 (approximately 85 deaf persons in Johnson County) Elderly (over 65) 3,313 Services Available for Handicapped Persons in Johnson County The Johnson County Citizens' Committee for the Handicapped is a non-profit advo- cacy group with about 30 members that helps handicapped people in employment and other aspects of life. The committee's chairperson is Maris Snider of 3UU Melrose Court, Iowa City. Goodwill Industries offers vocational rehabilitation training and placement ser- vices for mentally and physically handicapped and disadvantaged adults, The office address is 1410 First Avenue, Iowa City. Goodwill also operates a budget store at 227 E. Washington Street in downtown Iowa City. University Hospitals and Clinics is a resource for many handicapped services such as special decoding devices so that deaf persons can communicate on the telephone. Also, special hearing devices are available at Hancher Auditorium and the Iowa City Community Theater. Transportation for the county's handicapped is provided by the Bionic Bus operated by UPS CAMBUS and Johnson County SEATS. Johnson County SEATS is mainly for elderly people but handicapped persons also may use the service. SEATS runs on a regular schedule throughout the county as well as in Iowa City and Coralville. Special parking spaces for cars bearing a handicapped permit are marked in Iowa City, Coralville and UI. ACCESSIBILITY CHECKLIST The City of Iowa City Human Rights Commission is committed to inform citizens about barrier free aspects in our community. The object is to expose decision making individuals and groups in our community to the problems of architectural barriers, to create public dialogue among these individuals and groups, and to make them aware of their responsibilities as members of this community. A community building survey was conducted to identify architectural barriers as defined by the Iowa State Building Code and to uncover examples of barrier free buildings intended for use by the public in Iowa City. Besides providing a valuable service to handicapped persons in the community, the community survey focuses the community's eyes and ears upon architectural barriers. It creates interest in barrier -free construction. It draws the attention of public offi- cials to cases of non-compliance with existing laws, codes and regulations. It will allow setting up a program for continuing effort to eliminate architectural barriers in our community by systematic monitoring of pending construction, and contact and follow-up with building owners, architects and builders to ensure that new buildings and building renovations are barrier -free. An Accessibility Checklist was prepared based on criteria contained in the July 1983 Iowa State Building Code: Standards for Making Buildings Intended for Use the General Public Accessible to and Functional for the Physically Handica ed. The Iowa City Human Rights Commission Checklist expanded survey orms prepared by the Johnson County Citizens Committee (1984) and the University of Iowa (1980). The Checklist was printed on pressure sensitive duplicate pages so that owners/managers of each building or business surveyed could receive a signed (by the surveyor) copy of the survey immediately upon completion of the survey. Ten areas were chosen as applicable by the type of business or service offered, and the architectural design of the building. Building access and facilities usually associated with getting to and from and for movement inside that were checked: Parking; Walks; Ramps; Entrances/Exits/Doors/Doorways; Stair and Steps; Restrooms; Water Fountains; Public Telephones; Elevators; Warning Signals/Hazards/Safety; and special Comfort considerations. Responses to multiple questions under the areas listed above were summarized as to whether the criteria under each major area were met, not met or did not apply. The survey covered the major malls, and downtown Iowa City including the central business district and north of the central business district. Churches and gas stations were excluded. The downtown boundaries were: North - Bloomington Street East - Van Buren Street South - Washington Street West - Madison Street Besides Old Capitol Mall, other malls surveyed were: Sycamore, Eastdale, 1st Avenue Mini Mall, Wardway and Towncrest Medical renter. One hundred survey instruments were completed encompassing 275 buildings, busi- nesses and service institutions. a 404 V- 5 THE SURVEY REVEALED THE FOLLOWING ACCESSIBILITY CRITERIA HERE ALMOST ALWAYS (USUALLY) MET PARKING I. Handicapped parking spaces(s) are accessible and proximate to the most direct route to a major entrance of the facility. 2. Designated parklnq spaces are Identified (Ideally by visible signs) for use by Individuals with physical dIse bilitles. 3. Soma handicapped Parking spaces are at least 12 feet ride but not consistently so. 4. Parking spaces are distributed so that handicapped Individuals are not compelled to wheat or walk behind parked cars. 5, Parking lots with up to 48 spaces have at least ono designated handicapped parking space. 6. Sow parking tots with over 48 spaces have at least 2% of the parking spaces designated for handicapped parking. 7. Adjacent handicapped parking spaces are at least 10 feet wide with a a feet access aisle that two spaces can share. S. The manager or owner Indicates that parking spaces are cleared of Ice and snow. WILKWAYS/SIDEMALKS The walks are at least 48" wide. Walks of a<ontinulnq common surface are not interrupted by abrupt changes In level. Walks blend Into a common level +hen crossing other walks, driveways or perking lots. Walks have a gradient nor greeter than 55. There are sidewalk curb cuts. ENTRANCES/EXITS/DOORS/DOORWAYS I, At least one major entrance Is barrier frw. 2, If tdoor swings put, there is a clear space outside the door that Is at least 5' x 5'. 3. If thehe door swings In, there Is a clear space outside the door that Is at least 3' x 51. 4, The outside platform extends at least I' beyond each sl de of the doorway. 5. This entrance/exit provides level access to the elevator, 6. The door provides a clear opening of at least 32" with the door at a 90' angle. 7. The door is operable by :.:Ingle effort. B. The door is operable by exerting a pressure of 8-8.5 lbs. or less. STAIRS and STEPS 1. The steps are free of abrupt (protruding) nosings. 2. Stairs have handralls 30-34^ high, measured from the tread at the face of the riser. 3. The handrail extends at least 12" beyond the top step and 12" plus the width of one tread beyond the bot- tom step. 4. Risers measure 7" or less In height. PUBLIC RESTROCMS I. There are designated restroome for persons of both sexes. 2, There 1s et least one :telt et least 3'rl de with a doorway 32^ wide. I} stall doors are Provided, the door swings out. 3. In end e At least one requlred distance from) frontIs bedge toncontrolss(28"rmaxim+m)rare met Paired halgnf of 30"-N" WARNING SIGNALS/HAZARDS/SAFETY/COMFCRT/SPECIAL CONSIDERATIONS I. Fire exlsts are accessible. 2. The building or business (other than eating facilities) allows Hearing Dogs and Seeing Eye Dogs. 3. The floors on one story of the bul ldinq are of a common level throughput, a. The firm provides one or more designated ammloyeesis) to assist handlcepped Persons in using the firm's services or products or In emergencies. 5, Water fountains have UP front spouts and controls. 6. Most elevators have a safety edge with a sensing device. C� qo� V- 6 THE SURVEY REVEALED THE FOLLOWING ACCESSIBILITY CRITERIA WERE UNEVENLY (OR SELDOM) MET RAMPS I. The slope of the ram exceeds I foot rise In 12 feet. 2. There are no handrails on at least one side. 3. Handral is exceeds 32v In height. 4. Handralls do not have smooth, unbroken surfaces, 5. Handrails extend one foot beyond the top and bottom of the ram. 6. The ram does not have a non -silo surface. 7. Level platforms for purposes of rest and safety at 30' Intervals are not available. 8. There are no level platform at each point the ram turns. 9. Rams are not at least 3611 ride nor adequately lighted. ENTRANCES/EXITS/DOORS/DOORWAYS 1. Ground level entrances to the building or major entrance may not have a rano or outside elevator In lieu of steps. 2. There is no level extension of the floor for at least 5 feet in the direction of travel both Inside and outside the doorway. 3. The doorsill Is not free of sharp inclines and abrupt changes in level. (Threshold 1/2 Inch maximum level change). 4. If a door closer Is provided, the door closing time may not be long enough to allow for wheelchair traf- fic. PUBLIC RESTROOMS 1. At least ane stall Is not 418" deep In front of stool to door. 2. There are no grab bars on each side 33e hlgh, 11/211 in diameter, with II/2w clearance between ralI and wall, fastened securely to walls at ends and center, 3. There Is no specs at least 48- wide between the opposite wall and the outside of the stall entrance. 4. All exposed drain and hot water pipes balm usable lavatories are not Insulated, 5. At least one mirror Is not provided which Is mounted within 4011 of the floor. 6. Urinals are not provided where at least one Is Installed so that the opening of the pesin Is no more than 19- from the floor, or if floor mounted, Is not level with the tloor. 7. Towel dispensers and/or air hand dryers are mounted more than 40w from the floor. S. Other dispensers and/or disposal units are mounted more than 4011 from the floor. 9. Towels, dispensers and dlspwal units are not always mounted with clear floor space beneath them. WATER FOUNTAINS The fountain is not hand and foot operated. If wall mounted, the basin Is more than 36. from the floor. If floor mounted, the basin Is more than 3011 from the floor, Paper cup dispensers generally are not within reach of a person In a wheel chair (30-4011 from the floor), PUBLIC TELEPHONES Note: Basic requirements are a 32" opening and the lack of steps or thresholds exceeding 1/2" In height If in a booth or alcove. Telephones are Inaccessible to the handicapped. All controls ars not within 48- of the floor. No telephones were found quipped and Identified for use by persons with hearing disabilities. ELEVATORS When elevators are found In buildings of two or more stories, the elevator doorway Is not at least 32e vide, All control buttons are not located within 4811 from the floor. The cab Is not at least 5411 wide and 5111 deep. Elevators with Identifying features for the blind such as raised numbers are located In at least three down- town locations (Plaza Centre One, City Library, Lenoch and Cllak). WARNING SIGNALSAMMOS/SAFETY/COMFORT Audio signals ere not accoilpani ed by simultaneous visual signals. Visual signals are not accompanied by si ml Iteneous audlo signals. Building exit signs are usually not easily Identifiable. Restaurants or bars do not have menus In braille. (NOTE: Blind organizations In lora City and Coralvllle will orint Braille numbers on request). There are no hearing devices for those with hearing disaollltlus in theaters, churches, synagogues, etc. There are fou accessible dressing rooms In clothing stores with stall openings of 32- or more. a�aeA 7 SPECIAL COMMENTS More ramps and better designed restrooms are needed as are special con- siderations for the blind and the hearing imparied. In those structures where there are elevators, the depth dimensions of the cab are likely to be less than 51" deep. No elevators were surveyed that had iden- tifying features for the blind. Newer establishments are more likely to be barrier free (public restrooms, water fountains, public telephones). In public restrooms, towel dispensers, hand dryers and disposal units are apt to he mounted more than the recommended 40" from the floor. D PRESENT ACTIVITIES IN IOWA CITY TO UPHOLD STANDARDS AND CRITERIA TO IMPROVE HANDICAP ACCESSIBILITY On 28 August 1984, the Iowa City Council approved a 16 point plan (costing 510,690) to make some municipal services more accessible to the handicapped and disabled. Federal revenue sharing funding (5600,000 in FY 84) depend on ser- vices being more accessible by 17 October 1984: Install Telecommunications Devices for the Deaf to relay messages bet- ween deaf citizens, the city's police and fire departments and library that will allow deaf persons to use the telephone when calling in an emergency. Provide sign language interpreters for deaf persons attending a city meeting. Educate city employees on how to deal with handicapped persons. Teach city employees the city's policy regarding handicapped people. . Make information about handicapped accessibility available by calling the city's regular phone number. Install an in-house phone in the Civi4 Center lobby so that a han- dicapped person can call city employees who are in inaccessible offices. Move a table and some chairs from the hallway that leads to the police station so that a wheelchair has room to pass. . Provide a parking space for the handicapped in front of the Civic Center. There isn't one there now. Provide another parking space at Mercer Park. ... Buy auxiliary aids so that they're available at the Senior Center and library. „ Place a paper cup dispenser near the drinking fountain in the Civic Center's main lobby so that wheelchair bound persons can use the foun- tain. Require promoters of special events on city property to provide parking spaces for the handicapped. ... Advertise the city's willingness to help the handicapped. ... Move public meetings to rooms that are accessible to handicapped persons. ... Move some chairs to where people must wait in line for a city service. ... Install a microcomputer and voice synthesizer for the city's cable chan- nel so that city messages can be spoken. Hold all informal City Council meetings in the main Council chambers. a,5�a4 In September 1984, the Iowa City Council voted to spend $156,000 over the next three years on structural changes to make city buildings, parks, and parking ramps more accessible to the handicapped. Changes needed include: Installation of an elevator in the Civic Center to make all building levels completely accessible. ... Reserved spaces for the handicapped in the metered parking area on Washington Street immediately south of the Civic Center. Recessed doormat outside the front entrance of the Civic Center Wheelchair lift connecting some levels within the Civic Center building. Installation of grab bars and lever -type water controls in the Civic Center. Installation of towel dispensers, soap dispensers and mirrors at heights usable by persons seated in wheelchairs using Civic Center bathrooms. Installation of handicapped drinking fountain in the Civic Center. Installation of restrooms in additional levels of the Civic Center. Construction of handicapped restrooms in upper City Park. ... Purchase of a portable pool lift to make swimming pools at Iowa City Recreation Center, Mercer Park and City Park accessible to the han- dicapped. At the same meeting the Council made three policy decisions: 1. Channel all renovation and new construction projects for the city through one office to ensure that accessibility standards are met. 2. Install flashing lights in all city buildings to act as alarms for deaf persons. 3. Increase the fine from 515 to $35 for unauthorized parking in reserved handicapped spots. The U.S. Department of Housing and Urban Development made available low interest loans to finance housing projects for the physically handicapped. A loan of 5735,000 was made recently to Systems Unlimited Development Corporation to build 21 living units for the handicapped in Iowa City. The Iowa City School Board plans to spend at least $75,000 to improve the Central Administration Office in Sabin School by making the board's meeting room accessible to the handicapped. The board has earmarked $75,000 from this year's budget for the project and is expected to increase this budget in future years. The funds will go toward renovating a gymnasium on the first floor of the Central Administration Building to provide a board meeting room and a multi- purpose recreation area. This will move the board meeting room from the second floor to make it accessible to the handicapped as well as assure that many more people will be able to attend the board meetings. The University of Iowa - The U1 has an Office of Services for the Handicapped. According to a series of articles on UI campus accessibility of the handicapped (written by Mary Boone The Dail Iowan in January, February 1984) the U1 is mostly barrier free. Most 1ait%son campus meet Iowa State Building Code and American National Standard specifications. I WHAT MORE CAN BE DONE ABOUT CONTINUING PROBLEMS OF ACCESSIBILITY FOR THE HANDICAPPED Accessible Housing City officials have various tools available to them which do not require federal funding but can nonetheless assist in the development of accessible housing. Zoning - Traditionally, zoning has been used to control the growth and orderly deve lopment of cities. In much the same way, city zoning laws may be used to facilitate the placement of deinstitutionalized persons in the community. Through diversified living arrangements such as group homes, independent living centers and semi- independent apartments, the normalization process of severely disabled individuals may be achieved. Zoning laws can help to facilitate such alternative living arrangements. Zoning can also be an effective tool in attracting private sector involvement in the development (new construction, renovations, or modifications) of independent living sites, recreation facilities and work places. Private sector involvement is a key factor in providing alternative sources of housing. Building Codes - Building codes should complement zoning ordinances and be Ue-Figned to assist city planners, architects/contractors and the general public on the minimun standards necessary for achieving accessible new and/or renovated structures. Time, energy and money can be saved by uniform, practical building codes which adapt the environment for persons with disabilities. Two excellent, detailed minimum accessibility guidelines city officials may wish to incorporate into their building codes are: - The American National Standards Specifications for Making Buildings_ and Facilities Accessible to and be Useable by the PhysiclTyHaappe3, 1981. Minimum Guidelines and Requirements for Accessible Design. 1982Ava a erom: The Architectural Transportation Barriers Compliance Board (ATBCB) 330 C Street, SW Washington, DC 20202 (202) 245-1591 10 a; A10? 4v- I- PUBLIC FUNDS AND TAX INCENTIVES AVAILABLE FOR CORRECTING/IMPROVING FACILITIES Tax Incentives - Housing and related support facilities may be greatly enhanced by giving business persons incentives to make their facilities accessible. A federal program designed to stimulate business participation is available under Section 190 of the Internal Revenue Code. Private business operators can deduct up to 025,000 for expenses incurred in making their publicly used facilities (stores, restaurants and offices) accessible to disabled persons. Section 190 has many benefits, including: ... It is the only existing Federal inducement to private business operators to make their facilities accessible to disabled and elderly citizens. ... As a permanent part of the Tax Code, businesses could make long term renovation plans which include accessibility. It can be used to make employment facilities accessible at a time when Federal programs which have benefited persons with disabilities are being curtailed. Business persons must actually make their facilities accessible before they can have their expenditures partially off set by an income tax deduction. ... Federal, state and local governments could benefit from increased income tax revenues generated by disabled persons entering or reentering the work force and by the reduction of disabled persons from income main- tenance roles. Coordination of Municipal Services - The coordination of municipal services is crucial to providing cost effective decent, accessible housing for elderly and disabled individuals. High priority related housing services include - accessible transportation medical and recreational facilities and shopping areas. The U.S. Conference of Mayors Section 504 Program staff has addressed both accessible transportation and recreational services in their Overcoming Barriers Fact Sheet series). Two publications which have addressed housing and its related aspects with local emphasis are: - U.S. Conference of Mayors, Administering Aging Programs, "Serving the Urban Elderly: Issues and Programs", Vol. VI, 1982. Programs for elderly persons often overlap and/or are combined with non - elderly disabled programs. Some of the examples cited in Section IV on housing may be helpful in planning accessible housing. This booklet gives federal, state and local initiatives as well as private sector and volunteer oriented programs. - Murphy, Michael J.; Stark, Nancy T.; Cheatham, Betty. Beyond Paternalism, Local Governments and Riahts of the Disabled. A Handbook or C ty and County Managers. Management lnformat of n Service, Special Report, December 1981. No. 9. 11 Industrial Revenue Bonds Chapter 419 of the Iowa Code grants authority to incorporated cities to issue Industrial Revenue Bonds (IRBs) for certain private enterprise projects (Section 419.1(2)). The Iowa Urban Revitalization Pct of 1979 has amended Chapter 419 to allow for the issuance of IRBs for commercial and residential projects located within locally designated urban renewal or urban revitalization areas. All IRBs issued pursuant to Chapter 419 are limited obligations of the municipality, with the principal of and interest on such bonds payable solely out of the revenues derived from the project (Section 419.3). One of the several public purposes to be served through issuance of IRBs is the extent to which the proposed project will upgrade deteriorated or deteriorating structures, improve site accessibility and usefulness and otherwise provide for the public health, safety and welfare as detailed in the Urban Revitalization Act (1979). Resource Guide American Institute of Architects (AIA) 1735 New York Avenue, N.W. Washington, D.C. 20006 Telephone: (202) 785-7229 The Organization The American Institute of Architects (AIA) is a professional organiza- tion of architects with a particular interest in architectural barriers which limit a physically handicapped individual's access to buildings. The AIA promotes designs and/or regulations for the removal of physical and structural barriers, both interior and exterior. What It Provides AIA has developed a primer, Into the Mainstream: A syllabus for a Barrier Free Environment, which is available from the AIA Publications Department. REFERENCES Serving handicapped students. A Faculty/Staff Handbook. University of Iowa, Office�viceor Handicapped. Resource Guide: Architectural Barriers Removal. Washington, DC. OHEW Pic n a HDS - OJ Mary Boone. "Iowa City's Handicapped". Daily Iowan Series, January 30, 1984, January 31, 1984, February 1, 1984. United States Census, 1983. County and City Data Book. Iowa State Building Code. Handicapped Rules and Regulations, July, 1983. can 12 a1ael- oN- N IOWA CITY IOWA MARKET 1HL A JEFFERSON *IOWA AVENUE IOt�E i-� fNTR CENTER �ii Z a COURT =PARKING CLOSED STREET • CURB CUT * RESERVED SHOPPING MALLS Eastdale 1st Avenue Mini Mall Old Capitol Center Sycamore Towncrest Medical Center Wardway City of Iowa City Human Rights Commission 14 i ACCESSIBILITY CHECKLIST, 1984 Based on: j Iowa State Building Code, July 1983 Standards for Making Buildings Intended for slsebythe enera u tili'crccessTFe to ane T—unctlonaf o� r t-Tehysica yTl Handicapped Adapted from: The Johnson County Citizens Committee for the Handicapped 1984 Accessibility Checklist and The University of Iowa Accessibility Checklist, 1980. Name of business or building Address Iowa City, Iowa 52240 Name of Owner Kind of business or Manager DOES NOT INCLUDED APPLY SURVEY: A. PARKING ( ) ( ) B. WALKS ( ) ( ) C. RAMPS ( ) ( ) D. ENTRANCES/EXITS/DOORS/DOORWAYS ( ) ( ) E. STAIR and STEPS ( ) ( ) F. RESTROOMS ( ) ( ) G. WATER FOUNTAINS ( ) ( ) H. PUBLIC TELEPHONES ( ) ( ) 1. ELEVATORS ( ) ( ) J. WARNING SIGNALS/HAZARDS/SAFETY ( ) ( ) K. SPECIAL CONSIDERATIONS ( ) ( ) DATE SURVEYED NAME OF SURVEYOR HR/ACCESSI.1-1.4 amc-2/24/84 aVas4 a11AI/ 15 ' A. PARKING DOES NOT s 4 y TES NO APPLY 1 ) l ) 1 1 ( 1 ( ) 1 I ) fecaccel lltyjl bla and Drod mete to ine cost direct route to e 1. Areorhenparkin ospace 2. Are designated perking spaces Identified (Ideally Or vlslble signs) for use b/ Individuals with physical d1sabilles7 }. Are each of the handicapped spaces at least 12 Iset wide? A, Are the parkin spaces distributed so that hand lcepDnd individuals are not cora- palled TO rhes of walk bohlnd perked cars? S han- dicapped Does the parking lot parking space? tn(DoslrablO, but p to 48 snot vredulreds at s by law.js igna tad f ( 1 l ) 1 ) nhandicapped parking? aces neva Of least 21 of he parking spaces parking 6, d�gnatedfar 1 ) ( ) ( ) 7. Are adjoc"t parking spaces at least 10 fast wide with e e fast access SISI• that two spaces can znere7 Does the meager or Owner Indicate that parking Spaces are cleared of Ice and snort .. B, WALKWAYS/SIDEWALKS ( ) l 1 f ) l ) l ) I 1 1. Are the walks at least 40w wide? 2. Are walks of a continuing wnrDn surface, not Interrupted Wabruptuot changes In level? }6 Dothelkblond Into a common level when crossing other walks, driveways or wast f ) 1 ) ( ) a, Do the walks have a gradient not greater than SST 1 1 1 ) ( ) S. Are there curb cuts to the sidewalk? C. RAWS ( ) ( ) l 1 1, Doss the slope of tho ramp not exceed 1 foot rise In 12 fast? ( 1 f ) ( ) p. Are then handral is on at least one side? - f 1 1 1 f ) }. Are the handrails }?w In height? (Actual height )w ( 1 l 1 1 ) e. Do handral is neve sacoth, unbroken surfaces? S. Do handral is •wtend one foot beyond the top and bottom of the ram ( ) ( ) l 1 ( ) f 1 ( ? b. Does the rang have a non-U? surface? 7. Are there level platforms for purposes of rest and safety at 301 Intervals? f ) l ) ( ) B. Are there level platform at each point the reap turns? f ) 1 ) ( ) 9. Is the reap at least 36w wide? (Actual rldin ). 1 ) 1 ) ( ) 10. Is the rang adeoualoly lighted? a11AI/ E5 16 rl.b nJ Dog NOT D. EMTRANCES/E%ITS/DOORS/DOCRMAYS I 1 l ) ( ) I. Is at bast one major entrance barrier IT" (and not a service entrance)? { ) ( ) ( 7 2. If the Door sw Ings out, Is that" a clear space outside Me door that Is at least 51 x 51? 5. If the astir swings In, Is there a clear space outside the door that Is at least 31 x 511 l 1 ( 1 l 1 a. Does tn. outside platform extend at least 1' beyond each sloe of the doorway? { 1 1 1 l 1 5• Does this ggentrance/exit provida level access to the elevator] l 1 1 1 l 1 6. ss7re utdr level ll liftentrance of the building or major entrance nave a ramp or wfsi da ( ) ( 1 { 1 7. Does the door provide a clear opening of at bast 32" with the dour or a 90' angle? ( ) { ) 1 1 6. Is the door operable of a single oflort7 ( 1 1 ) 1 1 9. Is ins door operable by exerting a pressuro of 8-8.5 IGS. or less? ( ) ( ) ( 1 10. Is there a level extension of the floor for at least 5 Iset In the dlrartlm of travel both Inside and Outside the doorway? ( 1 l ) l ) if. lTMmsnodoolili doorsill free nch oflmucoewl sharp /lines and abrupt mangos In level? ( ) 1 ) ( ) 12. If a door closer Is provided, Is the door closing time long enough to allow for wheelchair tralficl E. STAIRS who STEPS Survey a typical flight of lurarlor stairs. Location of fllont surveyed s 1 l 1 l 1 1. Are The steps free of abrupt (protruding) nosings? 1 1 1 1 l 1 2. Do ne stairs now. handle height I is 5U-54" nigh, measu'.a from the tread at the face Ot the l 1 l ) t ) S. Does me handral beyond the bottom step? at s(Actual exted the top nsion top stab and 12"Plus boottomiM adios OfOnsTre1 ) l 1 ( ) 4 Do the risers measure 7" or less In height? (Actual height L Fa PUBLIC RESTROOMS 1 ) ( ) ( 1 I. Are there designated rostrooms for persons of both saxes? 2. At lust we stall elft nave the following maractarlstics: ( 1 l 1 l ) a. Is It at least is Yids? (Actual width 1. 1 1 l 1 l 1 b. Is It 418" deep In front of stool to our a ua v Tn 1. ( ) I 1 l 1 C. Is the doorway 52" wide? (Actual width 1. ( ) ( ) ( ) d, If stall doors are provided, noes ma door suing out? t 1 l 1 l 1 a. Are there grab bars m each side 33" nigh, 11/2-1 In dlameter, will I1n-1 ciasr- once between rail and wall, fastened securely to walls at ends and cuntar? ( ) ( 1 ( ) I. Is there a spats at least 4810 wide betwwn the Opposite wall and ?no Oursida of the stall "tr8nCm7 1 I 1 1 l 1 3. Is there at least we lavatory usable by Individuals In .neolch irs? Rvdulr#d height 3U---34-? (Actual holghr ). Nebulreo distance from (runt .0990 to controls 28" maximum. (Actual dlstanca f• ( ) ( ) ( 1 .. Are all Goodsell drain and hot -star pipes below usable levator les Insular"? ( ) 1 ) ( ) % If mirrors are provided, Is at (mast me mounted within 40" of the floor? (A tual height ). ( ) ( 1 t 1 6. If urinals are provided, is at least we Installed so that the opening of me Main Is no more than 19" from the floor? (Actual height ). Notes Floor mounted urinals level wit" tns floor mos accep'a3(e. ( floor mounted urinals provlded.l ( ) ( ) ( 1 7. Ars towel dispensers and/or air nand dryers mounted no mora tnan 4001 from rho floor? (Actual height 1. { 1 1 1 ( ) Be Are other dispensers and/or disposal units mounted no mare than AD" from •ne floor? (Actual height 1• ( ) ( ) ( ) 9. Are all towels, dispensers and disposal units mounted with clear floor sOa:s beneath them? C44�-'O 4;? 0..? �/- 17 G. MATER FOUNTAINS Survey typical sample. Locations(s) of fountains(s) surveyed DOES NOT YES NO APPLY 1 1. Does the fountain have up front spouts and controls? ( 1 l ) ( 1 2. Is the fountain hand and foot operated? 1 3. It gall mounted, Is the basin no more than 36m free the floor? e. If floor mounted, Is the basin no more than 30 from the flcur? H. PUBLIC TELEPHONES Survey typical saeple. Locations(s) of phone(s) surveyed f > ( 1 < ) 1. Is the telephone accessible to the handicapped? NOTE: Basic requirements are a 32e opening and the lack of steps or thresholds Iexceeding 1/2w in height if In a booth or alcove. 2. Are all controls within 08w of the floor? 1 ) ( ) ( 1 3. Is there at least one telephone equlpped and Ideitifled for use by persons with f r hearing disabilities? 1. ELEVATORS f ( 1 ( ) ( ) 1. Is there an elevator in a building of two or more storles7 1#C ( ) 1 ) ( 1 2. Is the elevator doorway at least 32" wide? (Actual width I. l 1 ( I ( 1 3. Are all control buttons located no more than sBe free the floor? ) 1. Is the cab at least SP wide (Actual width 1 and and Siw deep (Actual width I. 1 ) 1 ) ( 1 5. Do elevators have a safety edge with a sensing device? ) ( ) 6. Do elevators have Identifying features for the blind such as raised numbers? ( ) ( J. YARNING SIDNUILSAWARDS/SAFE7y/CDNIOHT ( ) ( 1 ( ) 1. Are audio signals accompanied by sl multaneous visual signals? ( ) ( ) ( ) 2. Are visual signals accompanied by Slowltaneous audio signals? ( 1 ( ) ( ) 3. Are building exit signs easily Identifiable? ( ) f ) ( ) 4. Are fin exists accessible? ( ) ( ) ( ) S. (1111 this building or business allow Hearing Dogs and Seeing Eye Dogs? ( ) ( ) ( ) 6. O ms the restaurant or bar have menus In braille? NOTE: Blind organizations In Iowa City and Coralville will print Braille numbers on request. ( ) ( ) ( ) 7. vices or these with hearing dlsebl litles In theaters, Are there hearing vices churches, gu ( ) ( ) ( ) B. Are there accessible dressing rooms In clothing stores with stall openings of 32- or motet ( ) ( 1 ( 1 9. Are the floors on one story of the bul Idling of a common level throughout? ) 1 1 f ) 10. or signated to assist ndlcepDed f ervicesre eeergencles? persons In intrm using theefirm's se orr products, or In) 4;? 0..? �/- WeV of tax deposits creates turmoil n I)- --t- - ag� 9, 14 P;/ By DEWEY KNUDSON 2"'W ra,e wmw Local • I J rs rn std end uD nav- ine $3 million to a9 million a year to make sure that their tax dollars are mew a ey are on deposit, under_a 'IIEW-iSiu y Sys m approv sal Session by Iowa lawmakers. Partly because of that, some offi- cat are urging the state to abandon the new system even before it be- comes fully operational. Questions about the cost and com- plexity of the new method have Set the stage for what could be at least a three -sided light In the General As- sembly. Three influential lobbies — Bank. en, savings and loan asaiaU m sed local oflklab — have carved out du- lereat pasltioss, with mullona o! doltsrs ddtg ou tae oulcsne. Beyoed that. what's at stake (or the {eaeral pabllc 4 proteouou of the money they pay to clUn, coWnues, school dbtrict and other looal tufo{ districts. "The security of taxpayers' money will be In serious question," If law- makers don't act next Session, state Treasurer Michael Fitzgcrald says. The ism can be viewed as a sort of insurance question: U a local govero- ment has more the In- xured {100,000 on ddeposit, bow to the excess guaranteed against los, sod who pays for that guarantee? Until June 30, local governing A mne.'rm money was p, Vac.:.c.. ter . sate sinking fund mod by a legal re- quirement that all banks could be assessed to cover loses of public mon• ey if any bank collapsed. Under pressure from the financial commonly, the teat Legislature per - milled credit unions and savings and loans to accept public deposits. At the same time, lawmakers voted to abol- Ish the sinking fund and (mead to re, quire each financial Institution to pledge sufficient assets to cover any public "its it held. But critics — includlag Fitzgerald, many county treasurers and other lo- cal officials — my the new system Is technically and legally troublesome, League of Iowa Municipalities. "City clerks my the sinking fund worked very well, and they don't unedenWed why they are forced to dump through so many paper, hoops." In fad, the "Ing fund did its job from Recreation In the 193U Will last year, when the Bloomfield Exchange Bank napped and about 911.7 muton In public money was lost. To make good 00 the loom,Iowa iesnsed were an avenge d $3,000,tthough -Thit was the first time banks bud been forced to cover public loses attire Im, but even to We move didn't sit well with bankers, who objected to n■vina fm the orobleme of the Davis "They uke being responsible for their awn act@, not for the sets of Someone ebe," said handy Steig, ax- ecullve director of the Iowa Banker Association. "The sinking fund protects public money after the fact, after the fall - we". SAW date Kept tau" Jamm O'Kane (Dem., Sioux City). "Banka gin mSesed for bad management by somehady See•" Lawmakers accepted that reason - Ing and adopted a Security system already In use In most of the comtry: Requiring financial Institutions to Dledae ancoxh collateral to protect It a chance," said Richard Goodson, president of the Iowa Savings and Ivan league. In general, savings and loan associ: ations like the pledging system, be- cause the Federal Home Loan yank of Des Moines is providing assurances for their public deposits. In contrast, the Federal Reserve Bank In Chicago ba refused to offer the same backlog for banks. 'I suspect that if the current re- quirements go unchanged, you will have a dramatic shift of public money out of banks and Into Savings and loam," Fitzgerald warned. Stelg said some bankers want to re- tllm to the sinning (and. while others believe the pledging system can be modified so it is workable. U the doting fund is looked at as an insurance policy for public deposits, mart everyone agree the premiums ace reasonable — one Asnanent av- eraging {3,000 for Iowa banks in the past 20 years. The cast of the pledging System is estimated at V6 to 1/4 percent of public ran" on deposit, which was counted at $1.2 billion lad year when the Bloomfield bank collapsed. Banks would pas that 93 million to 49 mil- lion on to their customers, either through handling fen or lower inter- est rates. Savings and loan officials say their pledging system is cheaper. "Our sys- tem U so Slick, I don't think It frosts much of anything,' Goodson said. But bankers fear the sinking fund could become Increasingly risky and expensive u deregulation further an - settles the Industry. 'That is very cheap insurance, but to deregulating the Industry, the theory is that banks, like other bust- nesses, should be allowed to fall," Stels mid. "We could have one lfail- urel a year, and then It would be real costly." pledging system was delayed a year because wanly cfflclat sod bankers Senator Pal Delubery (Dem., Dav- couldn'twork out themechanics ofthe ednelllookingatthe araof the sitsoean�la{�d ' eaxlmD hum L GODSON errraaaaLD League of Iowa Municipalities. "City clerks my the sinking fund worked very well, and they don't unedenWed why they are forced to dump through so many paper, hoops." In fad, the "Ing fund did its job from Recreation In the 193U Will last year, when the Bloomfield Exchange Bank napped and about 911.7 muton In public money was lost. To make good 00 the loom,Iowa iesnsed were an avenge d $3,000,tthough -Thit was the first time banks bud been forced to cover public loses attire Im, but even to We move didn't sit well with bankers, who objected to n■vina fm the orobleme of the Davis "They uke being responsible for their awn act@, not for the sets of Someone ebe," said handy Steig, ax- ecullve director of the Iowa Banker Association. "The sinking fund protects public money after the fact, after the fall - we". SAW date Kept tau" Jamm O'Kane (Dem., Sioux City). "Banka gin mSesed for bad management by somehady See•" Lawmakers accepted that reason - Ing and adopted a Security system already In use In most of the comtry: Requiring financial Institutions to Dledae ancoxh collateral to protect It a chance," said Richard Goodson, president of the Iowa Savings and Ivan league. In general, savings and loan associ: ations like the pledging system, be- cause the Federal Home Loan yank of Des Moines is providing assurances for their public deposits. In contrast, the Federal Reserve Bank In Chicago ba refused to offer the same backlog for banks. 'I suspect that if the current re- quirements go unchanged, you will have a dramatic shift of public money out of banks and Into Savings and loam," Fitzgerald warned. Stelg said some bankers want to re- tllm to the sinning (and. while others believe the pledging system can be modified so it is workable. U the doting fund is looked at as an insurance policy for public deposits, mart everyone agree the premiums ace reasonable — one Asnanent av- eraging {3,000 for Iowa banks in the past 20 years. The cast of the pledging System is estimated at V6 to 1/4 percent of public ran" on deposit, which was counted at $1.2 billion lad year when the Bloomfield bank collapsed. Banks would pas that 93 million to 49 mil- lion on to their customers, either through handling fen or lower inter- est rates. Savings and loan officials say their pledging system is cheaper. "Our sys- tem U so Slick, I don't think It frosts much of anything,' Goodson said. But bankers fear the sinking fund could become Increasingly risky and expensive u deregulation further an - settles the Industry. 'That is very cheap insurance, but to deregulating the Industry, the theory is that banks, like other bust- nesses, should be allowed to fall," Stels mid. "We could have one lfail- urel a year, and then It would be real costly." pledging system was delayed a year because wanly cfflclat sod bankers Senator Pal Delubery (Dem., Dav- couldn'twork out themechanics ofthe ednelllookingatthe araof the sitsoean�la{�d People liin ke Fitzgerald worry that that the cast of We sinking fund IS ■ at lead AS it applies to bank depaait. "Boioatly, what has happened is that this new system is so unworkable that both banks sod treasurers have slopped trying to implement it and are walling for your committee and the next General Assembly to meet and stair mA reared fou a le�ds&A1 uve panel studying the ailmtion. "We would like to see theking fond restored." sold Dave Long of the lice probkar of pledl soft may :ver be e`d, argini that the stab return to the simple, trled.and-true sinking fund. "It could tam out that in Oct we've got what the future t," said Tom Pat - term the specialist on banking iwtn for the Holme Democratic caucus. But Supporters of the new system say it can work as well In Iowa as It has in more than 00 other stales. _I don't think very puny have given concern. The sinking fond approach is not a free approach, especially In rocky times when a bank doesn't have anoth- er, $lo,0po to throw in every time An- other bank has trouble," he said. Faced with are Asesments, banks Inevitably would find a way to pas on those cats to customers, he added. Deluhery and'O'Kene believe the mayems with the betime. system aybeworked alI tela s Council Bluffs' plea for local option tax tied to m@ssiv cu s on horizon 'DES MOINES (M — Council Smith aid 10 percent of the Bluffs business and civic leaden METRO.IOWA NEWS Council Bluffs worldoros la am buttonholed top lawmakers Friday, ployed In Omaha. working to make the point that their. Legislative leaden said a -local city faces "catastrophic" budget In the city, which has led to an option plan fates lough sledding. problems unless the 4gisiature eroded base.Rural lawmakers traditionally op• gives cities the option of ImposingSmith argued that the only way to pose the measure, and, Senate lout taus. make up for that eroded ba — at a Majority Leader Lowell Junkloa, D. And they argued fret the flsW least in the short term — Is to allow Montrose, sold it faro a tough fight plight facing Council Bluf s Is just a IoW taL this session. the harbinger of similar problems "We have some short-term prob. "I wouldn't want to try to predict that will hit Iowa's urban areas. "We Tema which are catastrophic in it this year," Junkies tad. "It could are on the cutting edge of amture" he UK be that close again." the gdutiom," sold Mayor Chuck Smith sold t balancing d t Hous Majority Leader Lowell StrsiL The Coumcil Muffs officials were ci budget next Year would take Norland, 6Ksm ottr tad federal g major officials are aaple: pushing for legislative approval of a such cuts as eliminotlog snoA, removal and laying off four polios• •.� changes in structure, and the "IoW option" tam when citta men, flue flnllgbten and Iles street state touW ba!orad to wait sad the would have'the .power to Impose a maintenance workers, In addition to what those develo pmemte are before IoW tam: If voters approved in ■ other Washing. moving on to Issues. referendum. TLe following year, the city could "We're going to be a reactor this That Issue has-been a perennial be forced to virtually eliminate year, u, not am actor," Norland said. tople for debate in the IKlalature, street- maintenance and ' lay off and has been narrowly defeated on 10 policemen and 10 fire, avail aaaelaaaanother raring' own' be add. • -Smith sold the pro A put of the problem facing council Bluffs U simple —,the city has reached the ma>umum tax rate Council Blurt Is its location across Wowed by state law, and won't be the river from Omaha,Smith sold. ." to generate *tough molly to "It's a tw"dged sword" Smith nm the city. sold. "We have some benefits from He amid current projections show, inn and some disadvantages." a deficit of about $810,000 In the upcoming budget year, and $1.76 million the following year. "Tbs city ins already made major cuts In services, but that hasn't been enough, he said . "We've tried to nm a leen, mean city operation," Smlth,argued. "Un- fortunately, that hasn't been enough." . The getup of business and civic leaders. met with top legislative leaden and presented arguments that Council Bluffs spends less per Capita on city government than other cities, to the problem Int excessive spending... ' AT IMM toot of the problem Is a low amassed valuation of property aT,na FREE LAND AND BUILDING For employer creating in excess of 150 new jobs. a Building size, .Located in Enterprise 153,000 sq. ft. (22 acres) Zone. e Located on U.S. Route 51 a Low Interest rate loans and 112 mile from Inter- avallable for equipment state 72. financing. .180 miles south of a Full city utilities. Chicago. . Full rail access adjacent to property. For additional details call collect or write: Jon W. Bayless, Director of Economic Dev. 250 N. Water Street, P.O. Box 1031 Decatur, IL 62525, (217) 422.2200 Circle Reader Service Card No. 280 a I&a 7 r I' City of Iowa Citi MEMORANDUM Date: December 12, 1984 To: City Council From: Rosemary Vitosh, Director of Finance R% Neal G. Berlin, City Manager Re: Council Direction /v The attached Five Year Projection Report points out several funding trends/needs which will require major policy decisions by the City Council. The information in this report will provide guidance to the Council in resolving the following issues for the proposed FY86 budget and future budgets: 1. Property tax. a. What is the proper balance between increased property tax and the maintenance of quality City services? b. During the preparation of the FY84 budget, the Council decided to start phasing in the Transit Levy over a three year period. In order to minimize the total property tax increase, the Transit Levy was not increased in FY85. It is proposed that the phasing in of the Transit Levy be resumed in FY86 by increasing the transit levy from 181 per $1,000 of assessed valuation in FY85 to 361 per $1,000 of assessed valuation in FY86. 2. Are there acceptable service fee increases which could be included in the FY86 Budget to offset related costs? 3. Decreasing state and federal transit operating assistance has placed more dependence upon fare revenue and the local subsidy for funding of the annual operating cost of the Transit System. In fact, additional operating assistance reductions are expected. Without regular fare increases, the local subsidy will increase faster than the expenditure rate for operations. Unless another funding source can be found for an increase in local subsidy amount, other City services may need to be reduced or property taxes may need to be further increased to cover the future funding needs of Transit. bj2/15 CITY OF IOWA CITY CITY OF IOWA CITY ii FIVE YEAR FINANCIAL PROJECTIONS TABLE OF CONTENTS Page w �! I. Executive Summary .......................................... 1 wII. General Fund ............................................... 5 �i III. Transit .................................................... 8 �d IV. Federal Revenue Sharing .................................... 11 Refuse Collection .......................................... 12 FV. VI. Airport .................................................... 13 i Y VII. Property Tax Projections ................................... 14 �y VIII. Other Major Revenue Sources ................................ 18 YIX. Summary .................................................... 20 APPENDIX Exhibit AGeneral Fund ........................................... 21 B Refuse Coilection. 22 CTransit ................................................ 23 D Transit Replacement .................................... 24 i � Airport ................................................ 24 E Debt Service ........................................... 25 Trust and Agency ....................................... 25 F Federal Revenue Sharing ................................ 26 GProjected Tax Levy ..................................... 27 H Potential Revenue Increases ............................ 28 I Percent of Revenues from Property Tax .................. 29 J Chart of General Fund Revenues ......................... 30 I. EXECUTIVE SUMMARY ' 49 1 3 The Five Year Financial Projection report is an important element in the W �E City's continuous process of decision making through the use of several planning and evaluation instruments. Among these are the Comprehensive ` `a ! Plan, the Five Year Financial Projections Report, the Five Year Capital is Improvement Program (CIP), the Annual Operating Budget and the Annual (1 I� Financial Report. The five year financial projections report provides makers with information on future financial trends given the policy 1/ existing receipt and expenditure trends. In addition, the projections rI' provide a mechanism for evaluating the sensitivity of the City's finan- r r cial condition to economic influences which are beyond the direct control I of the City. Because the General Fund supports almost all of the City's "general" governmental services and is the fund which uses the majority of property tax revenue for funding, the financial projections are focused on that I fund. Other funds which affect General Fund financing or are dependent fpl on General Fund financing are also included. SCOPE OF THE FIVE YEAR PROJECTIONS REPORT I't r`I These five year projections include only those funds that derive a I portion of their funding from property taxes and Federal Revenue Sharing 1 I monies. Funds included are General, Debt Service, Trust and Agency, I J 2 Refuse Collection, Airport, Transit and Federal Revenue Sharing. Funds excluded are self-supporting Enterprise Funds: Parking, Pollution Control, Nater and Landfill. There are four basic assumptions applicable to these projections: 1. Property taxes are held to a 6% annual increase for the average residential property owner. This continues the 6% increase which ^ occurred in the current year (FY85). _ I 2. Revenues were projected based upon historical trends in volume and growth, and also each Department's expectations of future activity. 3. All fees and rates charged by the City were kept at the current level - except for bus fares which are shown increasing to 50E effective 1-1-86, as has been proposed in prior projections. ` 4. Expenditures are based on current (FY85) service levels. In order to maintain the current service levels, an average annual inflation rate of between four and five percent has been used. Selected expenses, such as telephone, natural gas, electricity and some employees' fringe benefits have been projected at inflation rates ranging from 10% to 20%, based upon research of both past expenditure and future proposed rate increases. _ 3 w The exhibits that follow the narrative provide ten years of information. i FY81 through FY84 show actual data that has been audited. The figures �y used for FY85 are revised revenues and expenditure budgets based upon our ►� most recent projections. The FY85 estimates provide the base that ii inflation rates were applied to in order to compute projections for FY86 ( j through FY90. F I-1 t. MAJOR FINDINGS �" The net result of the financial projections is a comparison of the projected receipts and disbursements in the General Fund (see Exhibit A). The simplest way to summarize this comparison is by comparing.the amount t 1 , that receipts are over or under disbursements. An actual deficit in w receipts will never be budgeted; the budget will always be balanced r� through adjustment of expenditures or revenues, or by the use of excess unreserved monies in the fund balance. J The projections show a shortfall in receipts in both FY86 and FY87. The -J FY86 shortfall can be covered by the available excess unreserved balance that existed at the end of FY84. This excess balance resulted because r actual expenditures were less than budgeted and actual receipts were more than budgeted. The FY87 projected shortfall will need to be reviewed more thoroughly for possible solutions. —I i In analyzing the five year projections the following trends become I i obvious: a 1. There is a greater reliance upon property tax funding because other revenues are not increasing at as fast a rate as expenditures. 2. gecreased state and federal transit operating assistance has placed more dependence upon fare revenue and the local subsidy for the funding of annual transit operating costs. These projections do not include any increased costs for transit (i.e. recommendations made by the maintenance .study or the expansion of bus routes). Even without the increased costs, the General Fund subsidy of transit operations increases substantially in future years. 3. By maintaining the annual property tax increase at 6% for the average residential property owner, it was not possible to complete the phase-in of the transit levy until FY90. To do so before then would necessitate an increase in the total property tax levy of more than the assumed annual increase of 6%. W II. GENERAL FUND e- Property taxes must annually increase at a faster rate than expenditures as long as other revenues are not also increasing annually at the same rate as expenditures. Property taxes make up approximately 60% of all revenues in the General Fund (see Exhibit I). In FY86, total property tax dollars in the General Fund (excluding the Transit Levy) are increas- ing by approximately 9% while all other revenues are increasing by approximately 4% and expenditures are increasing by approximately 5%. Total property tax dollars increase at a higher rate than the property tax increase for the average residential property owner due to growth from new properties and the differing tax rates for the property taxes. This is why total tax dollars increase 9% as compared to a 6% increase for the average residential property owner. Increases in other revenues are lagging because fees and charges are not regularly increased to keep up with inflationary costs and because some revenues (i.e. municipal assistance, road use tax, state and federal transit operating grants) which are not directly controlled by the City, are showing minimal increases and even decreasing in some cases. The projections as prepared have assumed an annual increase of 6% in property taxes for the residential property owner and an annual average inflation- ary increase in expenditures of between 4-5%. It is obvious that unless other revenue sources can be found, property taxes will continue in the future to bear a heavier burden for financing general governmental operations than other revenue sources. 6 Consideration should be given to the increase of the fees and charges which bring revenue into the general fund. By not increasing fees on a regular basis, the cost to provide each service continues to increase ` annually and those increased costs are being paid by the taxpayers instead of by the users. Attached as Exhibit H is a chart which shows potential increases in fees for the General Fund. It provides information on the last time the current fee was raised and the potential increase in revenue generated by increased fees. Not all of these increases have been discussed with departments and fees charged for the activities in the Recreation Division have not been included. This is a preliminary listing of _ revenues which could be examined further for potential rate increases. The revenues listed are fees intended to cover some of the costs directly related to the service, licenses for community protection, or fines to — deter abuse of City services. Any further review of potential fee increases should also include fees now charged by the Recreation Oivi- sion. _ As these rate increases are proposed for FY86 at the earliest, all the _ current rates listed will have already been in effect for six or more years. Although many revenue increases listed are small -dollars indi- vidually, the total of many small changes can add up to a substantial - dollar amount. 7 Other fee increases which would affect the General Fund are the refuse collection fee and transit fares since any increase in those would reduce the amount of the operating subsidy needed from the General Fund. 8 III. TRANSIT The subsidy for the Transit operation increases substantially in FY86. M In FY86 Transit expenditures are projected to increase 5.3% over FY85 expenditures. These projections include the cost of the new tripper service in the Sunset Street area and an annual transfer of $50,000 to the Transit Replacement Reserve. Revenues include a fare increase to 501 effective January 1, 1986. In order to provide sufficient funding for Transit operations in FY86, it will be necessary to increase the operating subsidy from property taxes and Federal Revenue Sharing by 23% (from $762,416 in FY85 to $935,853 in FY86). The chart at the bottom of Exhibit C gives the funding breakdown of revenues in the Transit System. In FY85, fare revenue and the local subsidy provide roughly equivalent funding for Transit. In FY86, the irate increase is scheduled to occur mid -year and the local subsidy i provides a higher percentage of funding. However, in FY87, fare revenue provides a higher percentage of funding than the local subsidy due to the fact that the higher fare is in effect all year. Therefore, for the two year period, funding from fares and local subsidy is roughly equivalent. Any increased expenditure level for Transit (i.e. additional personnel, expanded or new routes, increased operating costs for the new building, _ additional buses, etc.) or further reductions in state or federal operating assistance will require additional funding which would need to come from increased property tax subsidy or increased fare revenue. �T�� w -- 9 a4.W/ Issues which will need to be evaluated in determining the future financ- ing for Transit include: 1) the relationship between ridership and t fares, 2) parking rates which may discourage the use of transit (i.e. is k7 it cheaper to park downtown than to ride the bus), 3) can the City 8 finance any expanded or additional transit routes, 4) how will future } Fa �t bus acquisitions and/or remanufacturings be financed, 5) can operating costs be decreased by modifying schedules, routes, or operations in such 7 a manner that ridership will not decrease. kf a` The Transit Levy was established at 181 in FY84 and was to be phased -in at an additional 181 per year over the two following years until it �i i It reached the maximum levy of 54t. This phase-in was meant to gradually is replace the use of Federal Revenue Sharing monies for funding Transit t� Operations so that the City would not find itself in the situation of j 1J t Federal Revenue Sharing being discontinued and having to replace it all at once with General Tax monies. I� I The levy was not increased in FY85 in order to keep the overall property tax increase at 6% for the residential property owner. The five year projections show an increase in the levy to 361 in FY86 and an increase to 541 in FY90. These increases were scheduled in such a manner as to keep the annual property tax increases to 6% for the residential property owner. Deferral of the last step of the phase-in may not be possible if Federal Revenue Sharing is discontinued by the federal government before FY90. a4.W/ 10 As stated above, the projections show an annual transfer of $50,000 from Transit operations to the Transit Replacement Reserve (see Exhibit D). The reserve balance was used to fund the local share for the new Transit Facility. Because of decreases in Federal and State operating assistance grants, fewer monies have been available, over the past couple of years, in Transit operations for transfer to the Reserve. The large transfer in FY85 includes the loan from the State of $111,407. That loan must be repaid in FY89 and will be kept in the Reserve until that time. However, Exhibit D, in FY85, shows that it will be necessary to use part of the loan ($65,000) to pay for the new buses just received. In fact, it will take until FY87 to get the reserve balance back to the level where the City could repay the State loan. Any bus purchases or remanufacturing anticipated in the near future will have to be funded from other presently unidentified revenue sources. as��P 11 �s IV. FEDERAL REVENUE SHARING F� Federal Revenue Sharing (Exhibit F) is projected at the same amount as fff is being received in FY85 ($563,718). Revenue Sharing will be funded 1.t through FY86 and one-half of•FY87. Federal Congressional approval will be necessary to provide Revenue Sharing funds in future years. The t discontinuance of revenue sharing has been proposed. In these projec- tions, Revenue Sharing monies are projected to fund the Human Service Agencies through FY90 and to fund Transit operations through FY89. It fw '' is desirable to use the annual unallocated portion, shown as the ending balance on Exhibit F, to finance capital improvements projects. Revenue Sharing monies should not be used to fund the operating costs of the General Fund or to provide additional funding for Transit operations. it Such use would only increase the City's reliance upon the federal monies and make the potential discontinuance of Revenue Sharing a more diffi- i (,I cult problem. r-} 12 V. REFUSE COLLECTION Exhibit 8 shows the Financial Projections for the Refuse Collection fund. The projections were prepared under the assumption that the monthly refuse fee remains unchanged at the current fee of $3.50. At the bottom of the exhibit is a comparison of the monthly fee versus the monthly cost per resident. In FY85 the monthly fee of $3.50 provides funding for 86% of the actual monthly costs. Without increasing the monthly fee, by FY90, the monthly fee covers only 68% of the actual cost. This fee was last increased in FY84. The monthly cost per resident decreased in FY85 due to the increase in pick-up stops resulting from growth in the community. A minimal annual growth rate for FY86-90 has been factored into the financial projections for future years. A formal policy has never been established on how much of the operating cost should be financed by the monthly fee and how much should be paid from property taxes. Some property tax funding may be justified because the service benefits the City as a whole. A counter argument against using property tax funding for the service is that many property owners are not provided refuse collection service (those who own commercial properties, industrial properties or residential properties which have five or more units). To keep the fee funding approximately 85% of the actual cost, it will be necessary to increase the fee annually at the same rate that expenditures are increasing; in FY86 this would amount to a 5% increase in the fee to $3.68. Such an increase would lower the general fund subsidy by approximately $23,000. a*,2k VI. AIRPORT 13 The financial projections for the airport appear on the bottom of Exhibit O. Over 50% of annual airport operating costs are funded by the subsidy from the General Fund. Since few alternatives exist for increasing the airport's own revenues, the annual subsidy from the General Fund continues to increase at a rate faster than expenditures 14 VII. PROPERTY TAX PROJECTIONS Exhibit G illustrates the tax levies. It includes FY81-85 actual certified tax levies, and projections for FY86-90. Property taxes are based on the 100% assessed valuation figures as certified by the City Assessor. Rollback factors are applied to these assessed valuations to arrive at the taxable valuation amount. Rollbacks are intended to level off state-wide property tax valuation at a 4% annual increase and are computed by the State Department of Revenue. For FY86, the rollback on residential property is approximately .72. There- fore, taxes will be paid on 72% of the total assessed valuation of a residence. The assessed valuation of a property is.dependent upon its market value. Properties are reassessed every two years to keep them in line with current market values. Taxes for FY86 will be levied on property values assessed on January 1, 1984, which was not a reassessment year. Property values will be reassessed an January 1, 1985; these will be the basis for taxes levied in FY87. The State Legislature initiated use of the rollback factor in 1974. This rollback limits taxable valuation for the State, as a whole, to a 4% annual increase. The rollback factor is computed based upon total assessed valuation for the entire State and unless the local governments i, 15 wassessed valuation increases or decreases the same as the State's total, there is no guarantee that local tax valuations will be held to the Is established 4% annual increase. s No projections are available for state-wide valuation totals and/or F+ rollback factors for future years. Therefore, the five year projections �i for property taxes are based upon Iowa City's historical trend for the Piannual increase in total taxable valuations. For the past six years, j; the applicable annual increases averaged around 8%. This is regarded as �•� a conservative estimate since Iowa City's economy is one of the healthi- . est in the State and the potential does exist for Iowa City's property w values to increase more than the 8% average. Depressed property values H on a State-wide basis in future years could keep the rollback factor �v high and therefore result in higher than average increases in taxable valuations for Iowa City in the reassessment years. I� The property tax projections for the next five years were computed using 6% annual increase for the residential property owner. This continues a the 6% increase in property taxes as budgeted in the current year (FY85). .J The total tax levy is made up of five separate levies: General, Tort J Liability, Debt Service, Trust and Agency, and Transit. 1. The General Tax Levy funds General Fund expenditures and transfers — from the General Fund which provide funding to JCCOG and subsidize the operating cost of Refuse Collection, Airport and Transit. 16 2. The Tort Liability Levy is provided to pay the cost of certain insurance coverage and anticipated judgements. A recent 30% jump in insurance premiums for liability insurance requires increases in the Tort Liability Levy. The steep incline in insurance costs is due primarily to the current trend by the insurance industry to increase premiums for business liability coverage. Industry wide, increases _ in premiums for such coverage are reported to be averaging between _ 15 and 400%. 3. The Debt Service Levy provides funds for the payment of the princi- pal and interest on general obligation bonds of the City. This levy — also experiences a substantial increase in tax dollars in FY86. The City's last bond issue was sold in December, 1982. Bonds will be sold in 1985 to provide funding for capital improvements projects _ now in progress and projects scheduled for the summer of 1985. The upcoming bond issue is projected to total $5 million and will provide funding for the following projects: Bridge Renovation _ Projects ($1,503,000), Clinton Street Reconstruction ($171,000), Rundell/Dearborn Storm Sewer ($335,000), First Avenue Culvert ($180,000), Airport Runway Extension ($800,000), East Side Water Storage Tank ($1,053,000, abated by Water Revenues), various Special _ Assessment projects ($485,000, 50% abated by special assessment revenue), Airport T -Hangars ($220,000, abated by hangar rental — income), various small projects ($253,000). _ aI�AJa li 17 W 4. The Trust and Agency Levy is used to fund the payment of pension and N employee benefits. The state regulations allow Cities to budget for I� FICA, IPERS, health insurance and life insurance under the Trust and Agency Levy only when the $8.10 maximum levy has been reached in the I � General Levy. Because Iowa City's General Levy is below the !; maximum, the aforementioned benefits and employee benefit costs will be covered by the General Levy and the costs covered by the Trust Ew I and Agency Levy in the next five years will include only the police F! and fire pension contributions, workers compensation insurance premiums and unemployment compensation claims. 5. The Transit Levy is restricted to funding transit operating costs. is Kiy The amount of this levy was discussed in detail above under the Transit section. The Trust and Agency Levy and the Debt Service Levy are receipted into those respective funds (see Exhibit E). The General Levy, Tort Liabil- ity Levy and Transit Levy are receipted into the General Fund. The Transit Levy amount is then transferred to the Transit Operating Fund. i I agatr 18 VIII. OTHER MAJOR REVENUE SOURCES The following major revenue sources provide approximately 30% of the funding for the General Fund. The City has little control over items il, i3 and !7 as these are State -shared revenues and the funding level is controlled by the State. Items 15 and /6 are computed annually based upon actual expenditures. Item 08 could be increased only as a result of voter approval. Items i2 and l4 could be increased by the Council. 1. Municipal Assistance ($330,869) is included in the five year projections at the same amount as was received in FY84. There is some question as to whether the State will even continue to fund Municipal Assistance to local governments; as the Legislature struggles with its own tight budget situation. 2. Recreation revenues ($331,377) are projected according to the programs currently being offered. The five year projections do not include any future fee increases in Recreation. 3. Road Use Tax ($1,696,419) is estimated to increase 5% per year as it has for the past five years. All Road Use Tax monies are trans- ferred into the General Fund each year. These monies are re- stricted for use only for street maintenance and traffic engineer- ing. Since FY79, it has funded at least 75% of the operating cost of these two functions. w 19 I 4. Parking Tickets ($268,000) includes revenue from both $2 and $5 parking tickets. The $2 tickets are first receipted into the e. Parking Operations Fund and then transferred back to the General i Fund when it is determined that parking has a surplus balance. This process is followed because the parking bond resolution requires i total revenues which are high enough to meet the required bond i coverage. 5. The University Fire Protection Contract ($374,572) provides funding in direct proportion to the actual expenses incurred in operating I� the Fire Department. 6. The Administrative Expense Chargeback ($558,441) covers the charge - backs paid by the Enterprise Funds to the General Fund for indirect administrative costs. This chargeback is computed annually based uponthe current expenses incurred in the General Fund in the administration of the activities of the Enterprise Funds. 7. Liquor Profits ($287,896) received are from 10% of the gross I revenue of the State liquor stores which is returned to local -" governments on a per capita basis. 8. Hotel/Motel Tax revenue ($118,429) has been restricted by the City for use as follows: 50X for police patrol costs, 25% for the i convention bureau and 25% for recreation projects funding. I PO IX. SUMMARY — It becomes readily evident that any substantial increase in revenue from 1 the other major revenue sources identified is unlikely to occur. Since these major revenues are 30% of total General Fund funding and property taxes are 60% of total funding, the remaining revenues (10% of total funding) also cannot be increased enough to provide any substantial increase in funding. Therefore, unless new funding sources are found, the General Fund will need to continue to rely more heavily on property w. taxes in the future. Although Iowa City has the legal ability to raise property tax levies, the taxpayer's capacity for accepting property tax increases must be considered. The five year projections were based upon annual increases of 6% in property taxes. This rate of increase may be unacceptable when City expenditures are increasing only between 4% and 5%. However, if additional revenue sources are not found and if property taxes are not increased by at least 6% annually, the City may find it necessary to — reduce the quality and/or number of services it provides. T u 6� 6-1 W-.4 6..{ FIVE YEAR PROJECTIONS GENERAL FUND ------._-_..-_-.-Acnes,..._----------^- PrWerey Tu 6.391,SOO 5,644,%1 6,443,164 6,950,360 7,201,317 7,979,224 6.409,106 9,131,177 10,052,018 11,329,116 Licenses a Parties 200,232 236,"0 312,121 339,643 266,386 2661341 2%,311 266,361 266,361 266,311 Flmes • Faces 1,013,626 1,110,339 1,118,647 1,555,344 1,691,70 1,641,178 1,916,082 1,985,761 2,059,039 2,136,292 less;owrwatal Review 759,126 707,126 723.160 601,641 1501217 891,869 493,974 8%,164 "%,601 900.640 Use of Fis"I 6 Property 151,431 151,6% 76,812 100,900 61,713 88,381 81,384 88,384 88,384 88,384 other Macellarcous 157,433 88,948 150,940 366,999 146,655 148,963 149,10 150,329 151,220 152,157 Transfers: Parking Fund -- -- -- 20,000 261,122 131,000 132.110 133,231 134,363 135,070 Mrpe tall Caw -- 15,260 91968 6,621 8,245 1,266 8,215 /,265 • 4,245 8,265 Odle iY -- 8,107 13,976 11,192 16,166 Isola 16.620 19,042 19,566 20,151 Rewnw Skaring 167.399 129,613 270.110 151,130 375,043 175,290 164.055 193,257 202,920 213,066 Road Use Tax 1,246,369 1.312,619 1,309,613 1.183,%2 11646,711' 1,789.499 1,826,320 1,911,385 2.013,005 2,113,405 Special Assessment 67,610 28,255 --41,117 -- -• -- -- .. - Otber 358.112 17.905 10.019 10.590 TOTAL 9,513,038 9.721.998 11,044,720 11,849,499 12,747,526 13.338.111 13.892.619 15,089,336 15,093,655 17,363,197 UISWJRSk EeTS: uparatin9 Expenses 8,760,139 9,329,354 10,132,535 10,783,741 11,820,779 12.160,150 13,070,811 13,709,610 11,379,630 15,095,819 Transfers: JC" -- 66.927 63,720 70,348 73,162 71.699 61.479 85.553 89,831 94.322 Pollution Control Lou -- 50,800 17,200 13,600 •--. -. -. .. .. Refuse Operations Subsidy 166,611 176.03 122.837 82,652 %,195 ' 116.142 133,122 151,593 171,0% 192,051 Al=rAirport Operations Subsidy 82,969 95,666 94,557 109,186 72,590 98,013 106,249 111,753 123,515 133,000 , Operation Subsidy 318,365 %,617 275,753 293,613 361,976 546,099 397,301 425,230 461,100 05,141 Refuse, aw Ilalncemence -- 6,717 8.068 6,205 6,515 6,641 7,143 7.542 7,919 8,315 Truitt Levy -- -- -- 132,021 169,%1 316,398 371,110 104,039 436,362 106,906 Capital Projects 30,272 159.110 157,07 60,321 -- -- -- .. .. .. OtMr 39,039 71.10 67.533 88.063 101601 81.125 15.627 97 19 BB•291 78.758 TOTAL 9,398,484 U 7 10.970.01) 11.619.653 12.661.887 13,735.667 16.246.182 14,985,499 15,161,04616,814,342 RECEIPTS OVER (11RUER) UISBWSEKITS 111.556 12&.271109 199.616 85.679 (797.3561 (357.563) 03 B7) 132.609 548.855 X w -i �i a FIVE YEAR PROJECTIONS REFUSE COLLECTION .- -.... N N FIVE YEAR PROJECTIONS i REFUSE COLLECTION OPERATIONS MONTHLY FEE VS. ACTUAL MONTHLY COST IMONTHLY COST PROPERTY I FISCAL YEM MONTHLY FEE PER RESIDENCE TAX SINSIOY FY63 Actual j 3.00 . 6 3.76 j 122,83E FY84 Actual 3.43 4.16 92,852 FYB5 6N/jet 3.60 4.07 %1195 FY86 Projection 3.50 4.30 116,142 FY87 Projection 3.60 4.60 133,422 FYB43 Projection 3.43 4.70 151,593 m FY89 Frojecl4on 3.43 4.91 111,098 ` FY90 Projection 3.43 6.14 192,051 m (� m i .... -----_—AMa-__ F`81 if t --- — ---------- FDS -- FIN i6TINATE- l" --------------------- ------ --960YCTIOiS-_------•-•___—..—. ,u `n `w FY" MIT BEGINNING BALANCE -- -- -- (226) -- 2.112 -- -• -- -- " RECEIPTS: Refuse Collection C" Wlatewacs 241,1% 6,397 252,436 6,741 342,622 8,0" 433,090 6,205 441,162 6,616 450,617 6,141 469,699 6"1791 08,1" 01,730 OWr 1,016 3,L1 434 l,fli 416 200 7,163 200 7,432 200 7,9U 200 6,716 200 Transfer General Fwd 156.611 204.13, 122.931 62.662 96.195 116.142 177.122 151.593 171.0943 192,051 TOTAL 406.266 666.604 474.001 524.062 434.100 673.770 00.104 626.126 657.303 61111.296 DISMSEEENTS: TOTAL 605.249 466.604 474.225 623.239 $42.108 573.770�./01 628,126 657.783 688.196 `. ENDING BALANCE __ -- 12211 -- 2.772 __ __ __ __ __ N N FIVE YEAR PROJECTIONS i REFUSE COLLECTION OPERATIONS MONTHLY FEE VS. ACTUAL MONTHLY COST IMONTHLY COST PROPERTY I FISCAL YEM MONTHLY FEE PER RESIDENCE TAX SINSIOY FY63 Actual j 3.00 . 6 3.76 j 122,83E FY84 Actual 3.43 4.16 92,852 FYB5 6N/jet 3.60 4.07 %1195 FY86 Projection 3.50 4.30 116,142 FY87 Projection 3.60 4.60 133,422 FYB43 Projection 3.43 4.70 151,593 m FY89 Frojecl4on 3.43 4.91 111,098 ` FY90 Projection 3.43 6.14 192,051 m (� m i i w,al mm 1m No � 0 0! iiiiiiii 601 lllmlllg� mm Yawl nm E 1 FIVE YEAR PROJECTIONS TRANSIT ----------------------ACTUAL------------------- /1 FYY f643 FV" -ESTIMATE- -------- i1Y f f { f i`K t `/ 7 i,Y iTY f FYYf NIGINNING YAIAYCE (77.9501 .- 1124,401 24,714 H •_ _ RECEIPTS: -9D.I ._ ._ �- Yat fent Lail Wramrnt Ayncles 677,660 K1, 167 •- 5,915 757,181 785,361 15,350 16,727 )9),350 891,019 10,600 9%,666 1,006,655 1,016,)22 1,016,888 Suu 6ruu Federal Grua 215,313 220,!2! -- -- 252,661 12!,320 95,272 22,/32 127,330 70,552 23,971 70,662 25,173 )0,552 - 26,171 )0,552 27,753 70,652 Miscellaneous 8,223 1,699 Ip,669 2,110 16,710 127,276 105,000 3,000 1,000 105,000 105,000 105,000 105,000 0 ratlW "Ildy iruslT 656,175 651,669 -. 659,215 5)6.362 602,125 613,171 1,000 f11,766 1,000 527,211 1,000 6/2,661 1,000 •. •_ 172.021 159.991 716.798 371.110 401.039 476.362 605,111 TOTAL TOTAL 1.512.661 1.4az.xZ( 1.7et.u9 .1,9!1,796 1,94LliY 2�; 2.116.cm 2,1E+5iL ilii -III 706.906 015lURS[IIFNTS: -2,441,240 OpenatlAq Expto Tnniur u Res/rn 1,139,651 1,576,627 25.000 30.000 1,590,210 1,)37,291 35.000 139.291 1,9127.7140 2,060.000 2,055.66880 2,150. 2,�,6�48 2,3.020/00 iotAl 1,444,661 1+446,422 1,633,2!6 1.68.611 2,055,911 ENRING /MANCE - nz4.all -1+176.299 '• •. 2.1464416 2,114,44! 2,3341,648 ,443,246 -24124 -30,199 -- -- _•� ._ .. w FIVE YEAR PROJECTIONS TRANSIT FUNDING SOURCES ' -ESTIMATE_ --------------------------- _fABJECT1Yi-...•.._�__ ••_••irl0� i'K ;Y i� 1 iNN i►N tII Final 6 Miscellaneous i Operating Revenue Percentage .800.360 .800,360 111 898,019 997, 117 666 1,007,655 1,011,722 1,027,888 157 132 421 local Subsidy Parcenu9e 792,916 436 982,401 972,110 171 1,056,461 1,145,311 1,239,800 i 465 475 192 SIS State 6 ntaige Grants 21],199 Percanuye 1)6,552 175.652 176,552 175,552 175,552 TOTAL --- �L BI s es _15_ frs PERCENTAGE 1,/36,1554 2,055,972 1,145,680 2,239,668 2,338,618 2,117,240 m 10A1_ 1001 1001 IOOi 1007 � _ 1 w ..1 a� •TM $111.401 loan from the State 19 excluded. 7-7 FIVE YEAR PROJECTIONS TRANSIT'REPLACEMENT 000 MINK =04 immewmi , u v 1 9EGI9y1MG OAUNCE 333.611 390.106 491.579 36s" 107.328 46.921 J61,921 156.921 211.821 155.41/ RECEIPTS: FIN 1 FY16 6 fY11 / FYN / FY89 / 5110 6 IIEGIAMIRG VALANCE Interest Income 39,795 70,251 15,159 13,961 5,000 6,000 6,000 S,Goo 5,000 5,000 "rations 25,000 30,000 35,600 ' 1]9, ,40 50,000 50,000 50,000 50,000 50,000 OTtrnaan'f4r 600 111.107 am 2,373 10,772 TOTAL . 61.795 100.254. 80.659• 151'112 128.715 55.000 65.000 55,000 55.000 55.000 UISYIWSEKRTS: 2,120 6,010 ' 1,669 1,616 - 1,000 1,060 dus Acquisition/ 1,000 1,000 dullainy Renins 25,173 42,209 43,616 43,196 Iwaaficten -- 1,081 38,790 -• 207,168 -- .. .. _. .. Transit facility 16.500 14,000 13,600 11,600 13,660 13,600 13,600 Cailruclia-- florap faa -_ , 171,750 330,192 62,054 2,707 2,662 2,682 M/paymaAt of State Lan 2,682 2,682 2,652 Ulmer 2.574 111.107 TOTAL 6,016 1.091 210.510 330.782 269.222 500 111.107 Transfer 6mera1 FAGIMG tlAtAMCE 390 106191,579 81.657109.IN 361.699 107,720 16,921 101,021 156,021 211,82) 155,111 210.111 FIVE YEAR PROJECTIONS AIRPORT m H u N A .------------- .......KIUK-------- ------------ -ESTIMATE_ ----------------- ._---------- p20XCT108S---------------------- fYN S IYN 6 fYN 6 FYN 1 FIN 1 FY16 6 fY11 / FYN / FY89 / 5110 6 IIEGIAMIRG VALANCE (16.7771 56.239 6.051 5,000 29.523 11LCEIPTS: faarol a State Grants 2,373 10,772 9,385 653 -- -- .. .. .. IAtereit 2,120 6,010 ' 1,669 1,616 1,000 1,000 1,060 1,000 1,000 1,000 dullainy Renins 25,173 42,209 43,616 43,196 46,104 46,104 46,104 46,104 46,104 46,106 farm AacAtpte 22,600 16,600 16.500 14,000 13,600 11,600 13,660 13,600 13,600 13,600 florap faa 2,936 2,4S6 2,935 2,707 2,662 2,682 2,602 2,682 2,682 2,652 Ulmer 2.574 8.006 211 1,701 6,016 500 660 600 500 S60 Transfer 6mera1 81.969 •95.BK 81.657109.IN 72.59098.013 106.119 53 121.565 137.000 TOTAL NGLs —INJOI 167,133 18O.A —142.4" 161,799 _174.015 114.137 1114,111 1"a164 1,I51URSEAEMIS: TOTAL 71,389 229.189 168.984 155.575 .173.117 161.799 170.075 178.579 107.351 196.786 FMUlall VALANCE 56,239 6.851 5,060 29.527. •- .. .. .. .. .. m H u N A 6� =No Now NMI 11 FIVE YEAR PROJECTIONS DEBT SERVICE C' ------- „____-___„KTMm--- r ------------- FIN fIN FYN FIN _ESTIIttTE- iIN ---------- ------ -...-_--NOJECTIONf _-__�_. - 6 / / FIN F' 7 iIN FI68 `'p REBALANCEBACE (69,1881 217.051 (10.3011 600.011 529.673 221.170 104,418 61.116 RECEICEIPTS:TS: ''. Property La Income 1,495,615 1,121,989 9.632 N�p00 I,W,N7249 26 1,373,276 116,679 1,68,935 70,000 1,%2,146 2,03/,892 2,146,5/1 2,237,292 2,286,238 OtftrImpress S,Nt 26'Q3 15,000 36,000 25,000 25,000 25,000 EnterpriseFunds Capital ProJ¢ta ftm311,808 171,208 588.256 498,280559,022 553,358 558,109 568,291 589,158 656,787 TOTAL 1,942.19S 1,959,631 2.661.395 1.990.182 2.255.957 2.170.513 4.632.001 DISBWSE)IERTS: 2.741.832 2.651.150 2.989.025 Principal 6 Interest Judgement Against City 1,576,954 2,192,897 --_. 2,051.081 2,060,820 -. 2,/110,200 2,587,625 2,682,001 2Mft,796,250 2,651,150 2,968,025 TOTAL 1,576,954 2.192.897 2.051.00) 2.O6p.8M 2.561.200. 2,597.525 Wft ENDING BALANCE 213,053 110,301) 600.011 529,673 221.130 2.682.001 104,419 61,418 T 2.796.25065 SO 4.968.025 FIVE YEAR PROJECTIONS TRUST A AGENCY -------------- ACTUAL -__..--------- ____ F6 iIN F` 3 iIN -E6i1N6TE-"" Fyn ..........................PROJECTIONS---__-___-____-_____ F` 6 Fill FIN FYN FY90 BEGINNING tlALANCE 51,979 135,608 72,171 17,099 8,189 _. .. 1 1 RECEIPTS: .. ._ Property Tax fin contract 626,713 69),215 67,913 29,891 631,962 76,926 560,676 /1,904 6)3,852 87,557 661,65) 695,)13 719,116 7/7,978 )69,76) ! Interest I Interest Incur Otner .044 I9.M; 16,257 6. 6,!6552 6,000 6, 92,010 96,))9 6,000 6,000 101,281 110,538 117,170 -- -- 6,000 6,000 6,000 TOTAL 625.716 .-720,I411 x,146 --x.417 --.ijLl447 )6 .u7 -- '- -- DISSURSEMENTS: _l eli4 '� 892.617 m TOTAL 673,737 676.619 687,582 789.689 776.319711,656800,122 829.727 860,516 m UENDING BALANCE51,979 135.608 72.171 _ 17.099 _ 6.189 892.677 i N\ m C' one" 9ma rel am" Now mum p9gglaE Now raves e..1 imoi FIVE YEAR PROJECTIONS FEDERAL REVENUE SHARING m s� m 1 m N rn .... _____—--------- -- iF16 FYN FFN FFN s $ s s tf1i1611E- ----------------- -------__ PROJECTIONS ---------------------- FIN Ftl6 FF97 FM FYN FYN s 9 9 s s 6 BEGINNING 9ALANCE 395.579 232.158 139.138 91.315 213.211 _I28.6751 —i0a.t2L 516,329 700,211 9511,3811 _gFg,38g RECEIPTS: Aaafa" Sparing Interest Inco" 670,783 11,111 569,269 /1:668 667 906 16,161 583,112 15,926 663,718 161000 563,119 16,000 663,716 16,000 563,719 563,718 563,718 Miscellaneous -_ -.wo _ 161000 16,000 16,000 TOTAL 611.897 619.125 604.117 599.068 579,718 579.718 579.718 579.718 579,718 579,718 u158ORSEE1EN15: Audit Expenses Transfers: -- -- -- 113 Soo 500 500 500 500 500 OParatiap Olebursmnts: Animist Control 2,000 Aid of Agencies Caapi tel Outlay 110,615 -- 117,113 12,500• 131,515 138,595 151,870 -- 166,913 208,100 175,290 -- 181,055 193,257 202,920 213,00 Transit OwntEms Refute Collection 336,920 156,160 383,192 281,669 210,151 67,072 181,05 202,019 219,191 -- -- Operations 150,000 29,535 JCFAG 13.69¢ ._ __ .. _. .. .. __ Toll Opsratlap 643,131616.9911 653.602 + 177.112 615.90 212.02 711.610 395.776 121.601 213.566 Capital Imirovmnts: Civic Center HVAC 122,991 97,647 8,368 -- -. Capital Projects 11.993 -- Total Capital Iprovm6ts 134.987 91•Nl 8.766 235.600 • _ TOTAL 778,018 712.115 661.970 177.112 851.591 212.862 371,610 3 5 � 1 �601 ••213.566 FROING BALANCE 232.158 119.17881.715 213.211 2 75) 308.221 516,329 700.271 858.388 1.ULM m s� m 1 m N rn Taxable Assessed Valuations Fenral /LEVY (PER $IWO)/ Tort Liability /LEVY (PER 61000)/ Trust E Agency /LEVI (PER 61000)/ SWTOTAL /LEVY (PER 61000)/ Transit /LEVY (PER ►1000)/ SWTOTAL /LEVY (PER 61000)/ Debt Seivlcs /LEVY (PER 61000)/ GRAND TOTAL /LEVY (PER SIOOOV FIVE YEAR PROJECTIONS PROJECTED TAX LEVY ----------------STATE CERTIFIED TAX LEVIES-------------- --PROPOSAL-- ------------------- PROJECTIONS ................. FV81 FY62 F183 FY84 FUS FY86 FY87 FY88 FY89 FY90 6 6 A. $ 6 6 S E i 6 592,S73,011 634,021,232 686./60,981 712.136.002 8011.038,026 x,217,089 1.039.191,156 1.122.330.012 1.212.116.112 1.309.085.721 1,805,160 5,135,572 6,560,331 6,013,732 6,860,052 7,19/ 31,910 7,608,982 8,555,522 9,100,570 10,060,321 /8.100/8-100/ /6.100, /8.100 /7.710 /7.5 /7.722/ /7.623/ /7.508/ /7.606/ 110,511 258,126 253,030• 66,369 )17,738 355,300 383,100 129,000 172,500 519,300 /.187/ ./•107/ /.369/ /.089/ /.166/ /.369/ /.369/ /.382/ /.3901 /.397/ 1,006,261 958,631 1,077,570 1,255,169 673,852 661,657 695,713 719,116 713,978 769,367 /1,699/ /1,512/ /1,670/ /1.691/ /158/ /,691/ /.670/ /.611/ _/.611/ _/.588/ 5,921,968 6,352,332 6,690,931 7,335,270 7,661,212 8,251,861 8,688,125 9,703,968 10,711,018 11.718,991 /9.986/ /10.019/ /10.039/ /9.880/ /8.612/ /8.579/ /8.361/ /8,616/ /8.612/ .670 -- -- -- 137,631 159,991 316,398 371,110 101,039 136,362 706.906 _MOO/ /.180/ /,360/ /160/ /.360/ .360 .510 5,921,968 6,352,332 6,890,931 7,168.906 7.811,2336,601,265 9.062,235 10,108,007 10,753,110 12,055,897 /9.986/ /10.019/ /10.079/ /10.060/ If, U21 /6.9391 /8.721/ /9.006/ 18.8721 - 19,2101 1,500.618 1.109,065 1.766,181 1,372.150 1,626,975 1.872.892 21038,115 2,118,611 2,237,292 2,286,238 /2.533/ /2.222/ /2.602/ /1.640/ /1.8301 11.916/ /1.962( 11,9141/1.8461 /1.716/ 7.122.616 7.761,397 8,677,115 8,811.058 9,168,168 10,173,110 11,101,127 12.256,518 12,990,702 11,312,135 /12.519/ /12.211/ / 2) .611/ /11.906/ /10.652/ /10.005/ /10.687/ /10.920/ / 0 8 /10 956 0 N v -- -, 1--f on" NOW kepi head W.-d kwoq b_, 6_""4 6.4 g—+ a" POTENTIAL REVENUE INCREASES GENERAL FUND nL= 9MELM BATB itiH41S1! -1M JUMM 11112"M t Boue"overs Permits 630/meva at of City 1966 $40 75 $30/1e" ttuu 16' wide $W $50/mere than 16' wide $65 Trailer Court Lime" 115/court 1966 &Optian 11 $30 1-75 late 360 160 75-150 late $90 150.300 lots $120 over 300 lots "40ptloo at $25 license 5.505 15/aalt Orae [all Permits $50/200 a9• It. 1972 $100 2,052 Goiag out of Business $15/60 dare 1965 $30 30 Perking Plane 62/violatia 1976 43 69.501 Mope 12/12' ■ 60" $3 377 $1/24" ■ 60" $1,50 50r/1B" a 24" it T"icab stands 1150/rear 1977 $200 100 ad, of Adjustment. Variances 175/app11utlan 1982 $150 1,125 Bacort Service . 110/br./malt 1980 $12.50 15 Mouse/Building More@ 112.50/hr./officer 1980 $15 30 117.50/hr./car 1980 $21 Cosplatot/Accldent/Thoft [apart Copies $3/copy 1980 $4 565 Plagerprinting A [acord Check $3 1980 $4 359 Animal Licenses it/mmutered 1980 13/neutered 6,764 110/One ltered 115/wool ltered 250/pup, kitten 50r/pup, kitten Animal Impounding Dog/Cat 1980 1,502 lot Often"I WAS 112.50/$7.50 and Offa"er $20/$10 125/$12.50 3r4 Offen" A each alters 630/$15 $37.50/118.75 Animal boar41nj $5/3 day 1980 $7.50/13.75 An WI Acceptance $5/asimel 1980 $10 313 Bestsl Animal Trsps 11/day 1980 $2 433 Iaterwt Pen • V"toue 1978 Various 8,094 Cemetery Int Sales Various 1978 Vorlas 2,029 &Total Increase In as saw with Option it $ 93,724 "Total I"res" In [awsean with Option 2t 1198.869 MORS All '[aCfseW to [aweemea' are ba"d an the some volume of service as to Pi64 or On maximums volume for new fus. Volume generally decreases with sew lose for a short ti" Immediately after lattlatlon of a now fool therefore, revenues will be lower than the" projectlan& at first. All feu should be coottoutusly updated. Potential revenue from mama sup"sed new fees to met astlrted betse" "coeur lalormatlom to unavailable. C N CO S FIVE YEAR PROJECTIONS PERCENT OF REVENUES FROM PROPERTY TAX j GENERAL FUND Brae Frm FVU Flu Reviewing Fra: Property Taut 5,391,600 6,811,981 6,113,764 6,950,360 7,201,377 7.997,506 8,109,108 9,431,177 10,052,018 11,329,146 Times. Eharyan, Misc. 6 Transfers 4,121,538 3.860.017 1.600.956 4,099.139 5.543.119 5.359.087 5.183.511 5,658,159 86. 11.607 6,034.OSI TOTAL REK"s 9.513.039 9.721.998 JIMLM 11,849.4" 12,747,626 13,356.593 11,642,61E 16,464,136 16a993,655 17.343.197 3 e7 Revenues From: Property Taus 56.67 60.10 58.34 58.66 56.52 59.88 60.53 62.50 63.25 65.25 Flus, Charas, Misc. A Transfers 43.33 31.90 /I." 41.34 /3./11 40.12 39.47 31_60 36.73 34.75 1003 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 m X x co m ty aOM MOM ® mmm m® mmm ® mm® mmm ams No " •--, �..� i F1VE,YEAR PROJECTIONS CHART OF GENERAL FUND REVENUES FVB1 - 90 FYBI FY82 FY83 FY84 FY85 FY86 FY87 FY88 FY89 FY90 -r c. 8 General Fund property tax revenues General Fund fines, charges, miscellaneous revenues end transfers -in " CITY C-- IOWA CITY, IOWA 1.1 Comprehensive Annual Financial Report FOR THE FISCAL YEAR ENDED JUNE 309 1984 4-1�i r IT COMPREHENSIVE ANNUAL FINANCIAL REPORT r,� w CITY OF IOWA CITY, IOWA Table of Contents E+ June 30, 1984 c+ INTRODUCTORY SECTION I� Table of contents Listing of city officials Organization chart } t� Letter of transmittal FINANCIAL SECTION Independent auditors' report GENERAL PURPOSE FINANCIAL STATEMENTS I•� Combined balance sheet, all fund types and account groups w Combined nd fundbalances, all governmental pfund ttypes ures aandchanges in ti expendable trusts Combined statement of revenue expenditures and changes in y fund balances, non -GAAP basis - budget and actual, general, '-� Combinedlstatement ofrevenue,expenses and changes ital and projects types retained earnings/fund balances, all proprietary fund w types and similar trust funds Combined statement of changes in financial position, allproprietary fund types and similar trust funds Notes to financial statements I COMBINING STATEMENTS Special Revenue Funds Combining balance sheet Combining statement of revenue, expenditures and changes in fund balances Combining statement of revenue, expenditures and changes in fund balances, non -GAAP basis - budget and actual Capital Projects Funds Combining balance sheet Combining statement of revenue, expenditures and changes in fund balances Combining statement of revenue, expenditures and changes in fund balances, non -GAAP basis - budget and actual -1 Enterprise Funds Combining balance sheet Combining statement of revenue, expenses and changes in retained earnings Combining statement of changes in financial position Internal Service Funds Combining balance sheet Combining statement of revenue, expenses and changes in retained earnings Combining statement of changes in financial position i 3 Page 3 5 6 7 16 17 23 25 i 28 29 32 57 58 59 63 64 65 69 71 73 77 78 79 CV13 4�a 9 F7 � CITY OF IOWA CITY, IOWA Table of Contents w 1' June 30, 1984 �a I � FINANCIAL SECTION Page �i Trust and Agency Funds 82 Combining balance sheet 84 Combining balance sheet, pension trusts Combining statement of revenue, expenses and changes in 85 fund balances, fiduciary fund types Combining statement of changes in financial position, fiduciary fund types 86 r, Combining statement of changes in assets and liabilities, 87 all agency funds w STATISTICAL SECTION i Special assessment collections 92 General governmental expenditures and transfers by function 95 General governmental revenues and transfers by source 97 Property value, construction and bank deposits 99 Assessed and estimated actual value of taxable property 101 Property tax levies and collections - overlapping governments 102 Property tax rates all Ratio of net general bonded debt to assessed value 103 and net bonded debt per capita 104 Computation of direct and overlapping debt 104 Computation of legal debt margin Ratio of annual debt service expenditures for general bonded 105 1 debt to total general expenditures Summary of bonded indebtedness, debt service requirements 106 to maturity (including interest) 106 Schedule of revenue bond coverage 108 Demographic statistics 109 M Principal taxpayers and employers 110 11 Miscellaneous statistical data Comparative summary of net assets available for benefits and �I total actuarial present value of credited projected benefits 111 - pension trusts Comparative summary of unfunded actuarial present value of credited projected benefits and annual active member payroll 111 -- - pension trusts Comparative summary of revenues by source - pension trusts 112 112 Comparative summary of expenses by type - pension trusts Comparative summary of actuarial values and percentage covered 113 by net asset available for benefits - pension trusts 114 Investment performance measurements - pension trusts 115 Schedule of insurance in force y CONTROL AND COMPLIANCE SECTION Independent auditor's report on internal accounting control and 119 — state compliance matters _ 4 a�ay Ix CITY OF IOWA CITY, IOWA LISTING OF CITY OFFICIALS 1 June :0, 1984 ELECTED OFFICIALS McDonald Mayor...........................................................Jahn Ambrisco Council-member...............................................William Erdahl Council-member.................................................Clemens Baker GCouncil -member ....................................................Larry Strait I� Council-member..................................................George Dickson Council-member...................................................Kate Zuber Council -member ..................................................William i� y APPOINTED OFFICIALS 1 G. Berlin CityManager...................................................Neal K. Karr CityClerk .....................................................Marian Jansen Cit Attorney ......Robert DEPARTMENT DIRECTORS E. Helling Assistant City Manager........................................Dale Rosemary Vitosh Director of Finance .................. ....................... Planning and Program Development .................Donald Schmeiser Director of Lauretta Eggers Library Director ......... ..................................... Anne Carroll i Director of Human Relations ................................. .... Keating — Fire Chief .....................................................Robert Miller Chiefof Police.................................................Harvey McGonagle Transit Manager...............................................Larry Fred Zehr J Airport Manager .................................................. Meisel Senior Center Coordinator .......... ... ..................... Inspection Services ...Bette Boothroy Director of Housing and ..................Douglas Schmadeke Director of Public Works....................................Charles Showalter Parks and Recreation Director................................Dennis — 5 a�ay CITY OF IOWA CITY, IOWA ORGANIZATION CHART M CIM ufG CITCIr1 IOSIOGd Alrrr AnWI[I rINOG IMICIS fOrllSfla A U IO ll"I AIWI CWrIMTr OIIICIM MPM O ASIT MMSIA FIANCE WAIM6 C MIW rNt1 \ Paict IOILIC WILL IW IIWCnr runts uCrAlIOA IIO A x[a aur OIAr(Ir /ItlG1011 QIT nrilll OIYGm OluCir COMM nr Nlnolr rcuAna Y11A Galin tW1AluIW Acwrnr slrualr tW[cuG nAMIW - mnnunon WOSIr C 10 Cor IAillr S1LLnSl IIGWT rIN1IlIGllr MIAf1A4C[ MUG111f SAIIIIAiIr IulrMflr ASSISIIO ILY[AIrAI xtnA rC'M A TWIIC IOIIfIW rIl0IIW3 IIOOIrrli InrlflGflr (Wirfllr IAOAO[W[SSIr JAM s willmmxI'�u C4IIOL IAOI 1INCTIr Irllr CIMIIII �o WIII sum A C011nslm CITY OF IOWA CITY = CIVIC CENTER 410 E. WASHINGTON ST. IOWA CITY, IOWA 52240 (319) 356-5CC0 November 28, 1984 Honorable Mayor, Members of the City Council and City Manager City of Iowa City, Iowa The Comprehensive Annual Financial Report of the City of Iowa City, Iowa, for the fiscal year ended June 30, 1984, is submitted herewith in accordance with the provisions of Chapter 384 of the Code of Iowa, 1981, as amended. This report was prepared by the City's Finance Department. Responsibility for both the accuracy of the presented data and the completeness and fairness of the presentation, including all disclosures, rest with the City. We believe the data, as presented, is accurate in all material aspects; and it is presented in a manner designed to fairly set forth the financial position and results of operations of the City, as measured by the financial activities of its various — funds and that all disclosures necessary to enable the reader to gain the maximum understanding of the City's financial activity have been included. Accountina Svstem and Budgetary Control The City adopts its annual program budget on a cash basis. While spending control is exercised at the program level, management control is exercised on a — major objective of expenditure basis at budget decision unit levels within funds. Encumbrance accounting is employed in all funds for budgetary control. — Encumbrances outstanding at year-end for the governmental fund types are reflected as reservations of the fund balances. Appropriated encumbrances do not lapse at the end of the year and are not reapportioned in the following year. Projects spanning more than one year are appropriated on a yearly basis. The City of Iowa City, Iowa, maintains its day-to-day accounting records on a cash basis. However, this report is prepared on a modified accrual basis for the general governmental operations and on the full accrual basis for the city's enterprise and internal service activities. This report follows the general format suggested by the National Council on Governmental Accounting Statements 1 through 7 and the Government Finance Officers Association of the United States and Canada. In developing and evaluating the City's accounting system, consideration is — given to the adequacy of internal accounting controls. Internal accounting controls are designed to provide reasonable, but not absolute assurance regarding: (1) the safeguarding of assets against loss from unauthorized use or disposition; and (2) the reliability of financial records for preparing financial statements and maintaining accountability for assets. The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the evaluation of costs and benefits requires estimates and judgments by management. a�ay - 1-1 h+ All internal control evaluations occur within the above framework. We believe that the City's internal accounting controls adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions. v+ The Reporting Entity and Its Services t This report includes all of the funds and accounts groups of the City. It includes all of the component units considered to be part of (controlled by or dependent on) the City. The Iowa City Municipal Airport, the Iowa City Public Library, and the Iowa City Housing Authority are each independent units which are considered part of the City of Iowa City, Iowa. Members of the Airport Commission and the Library Board are appointed by the Mayor with approval by the Council Members. The Housing Authority receives its funding entirely through the U.S. Department of Housing and Urban Development with preliminary approval to request the funds by the Iowa City City Council. Financial data for the Library is included in the General Fund, while the Airport and the Housing Authority are accounted for as separate enterprise funds. The City provides the full range of municipal services contemplated by statute. This includes public safety (police and fire), highways and streets, sanita- tion, recreation, public improvements, planning and zoning, and general administrative services. Retirement Plans With the exception of police and fire, all City employees are covered by the Iowa Public Employees Retirement System (IPERS). The state annually sets the contribution rate for all municipal entities and covered employees. All covered employees are required to contribute 3.7% of their salary, while employers contribute 5.75%. There is no allocation of unfunded liability to any municipal entity and, upon the retirement of employees, responsibility for their benefits are solely those of IPERS. The City has no responsibility to meet employee pensions of the IPERS system. In the past year, the state increased the benefits of the plan by raising the maximum salary against which participation is assessed from $20,000 to $21,000. The City acts in a custodial capacity for the police and fire pension and retirement systems for the City's public safety employees. According to the latest report from our actuaries, vested and accrued pension benefits exceed the net assets of the trusts by $2,304,749 as of June 30, 1984, as compared to $2,662,632 for the year ended June 30, 1983. General Governmental Financial Analysis Revenues and transfers for general governmental functions (General Fund, Special Revenue Funds, and Debt Service Fund) totaled $16,521,346 in fiscal year 1984, a decrease of 1% from 1983. Property taxes accounted for 50% of the - total. The 21.3% increase in charges for services is attributable to several factors including increased administrative costs charged to the enterprise - funds, additional public safety fees, and increased recreation program fees. A 21.3% decrease in miscellaneous revenues is primarily attributable to decreased property sales in fiscal year 1984. The amount of revenue from various sources are shown in the following tabulation. A '/a9 Assessed valuation of $1,170,557,058 represents an increase of 4.1% over the preceding year. Current tax collections were 99.2% of the tax levy, consistent with the prior year. Delinquent tax collections were less than last year. The ratio of total collections (current and delinquent) for the current tax levy was 100.3%, a decrease of .2% from the prior year. Allocations of property tax levy by purpose are as follows (amounts per $1,000/assessed value): Purpose 1984 1983 General fund $ 8.100 $ 8.100 Tort liability .089 .368 General obligation debt 1.848 2.602 Pensions and retirement 1.691 1.570 Transit .180 - Total tax rate $12'640 Expenditures and transfers for general governmental functions (General Fund, Special Revenue Funds, and Debt Service Fund) totaled $16,827,844 in fiscal year 1984, an increase of 5.2% over 1983. A 22% increase in the general function is attributable to the combination of increased aid to agencies, hotel/motel tax distribution, and unexpected claims. Because the Community Development Block Grant programs and the Shared Revenue and Grants saw the completion of several major projects in fiscal year 1983, 1984 experienced a 15.5% and 64.2% decrease, respectively. 9 01' f f - Percent Change Over 1984 1983 (Under) Prior Year Property taxes $ 8,273,028 $ 8,248,364 .3% Licenses and permits 343,605 314,665 9.2 Intergovernmental revenue 3,736,106 4,075,418 (8.3) Charges for services 1,296,247 1,068,234 21.3 Fines and forfeitures 311,117 285,157 9.1 Use of money and property 242,139 220,103 10.0 Miscellaneous 569,205 723,259 (21.3) Transfers Total 1 749 899 1,744,884 .3 $16.521,'346 $16,680,084 (1.0)% Assessed valuation of $1,170,557,058 represents an increase of 4.1% over the preceding year. Current tax collections were 99.2% of the tax levy, consistent with the prior year. Delinquent tax collections were less than last year. The ratio of total collections (current and delinquent) for the current tax levy was 100.3%, a decrease of .2% from the prior year. Allocations of property tax levy by purpose are as follows (amounts per $1,000/assessed value): Purpose 1984 1983 General fund $ 8.100 $ 8.100 Tort liability .089 .368 General obligation debt 1.848 2.602 Pensions and retirement 1.691 1.570 Transit .180 - Total tax rate $12'640 Expenditures and transfers for general governmental functions (General Fund, Special Revenue Funds, and Debt Service Fund) totaled $16,827,844 in fiscal year 1984, an increase of 5.2% over 1983. A 22% increase in the general function is attributable to the combination of increased aid to agencies, hotel/motel tax distribution, and unexpected claims. Because the Community Development Block Grant programs and the Shared Revenue and Grants saw the completion of several major projects in fiscal year 1983, 1984 experienced a 15.5% and 64.2% decrease, respectively. 9 01' f f - Expenditure comparison for general governmental purposes is as follows: Percent Change Over 'f Enterprise Funds M The City currently operates seven enterprise funds. These funds are set up to operate from the proceeds of user charges. The following tabulations list the income (loss) before depreciation and net nonoperating income for the fiscal ^� year 1984 compared to 1983: 1984 1983 Operating Income (Loss) Operating Income (Loss) Enterprise Funds Before Depreciation Before Depreciation Parking Systems $ 395,213 $ 251,568 Pollution Control 611,758 635,725 Water 333,300 266,369 Sanitation 122,703 (74,340) Airport (53,021) (65,527) Housing Authority 187,597 75,804 Mass Transportation (953,458) (814,665) Debt Administration The ratio of bonded debt to assessed valuation and the amount of bonded debt per capita are useful indicators of the City's debt position to municipal management, citizens, and investors. These statistics for the City as of June 30, 1984, were as follo�rs: Ratio of Bonded Debt to Assessed Debt Per Amount Value Capita Bonded debt $12,150,000 $.0104 to 1 $240.56 Outstanding general obligation bonds as of June 30, 1984 totaled $12,150,000, of which $2,449,804 issued for water and sewer improvements are considered to be self-supporting. Tables in the statistical section of this report present more detailed information about the debt position of the City. 10 a I�Ia7 1984 1983 (Under) Prior Year General $ 3,602,827 $ 2,952,670 22.0% Police 2,073,938 1,838,585 12.8 Fire 1,409,738 1,405,074 .3 Transportation 1,784,711 1,734,394 2.9 Leisure and Cultural 2,591,485 2,317,470 11.8 Community Development Block Grant 1,034,447 1,224,944 (15.5) Other Shared Revenue and Grants 49,970 139,742 (64.2) Federal Revenue Sharing 443 - - Debt Service 1,575,052 1,595,353 (1.2) Transfers 2 705 233 2 786 392 (2.9)TotalA[',e44 $ 94,624 5.2% 'f Enterprise Funds M The City currently operates seven enterprise funds. These funds are set up to operate from the proceeds of user charges. The following tabulations list the income (loss) before depreciation and net nonoperating income for the fiscal ^� year 1984 compared to 1983: 1984 1983 Operating Income (Loss) Operating Income (Loss) Enterprise Funds Before Depreciation Before Depreciation Parking Systems $ 395,213 $ 251,568 Pollution Control 611,758 635,725 Water 333,300 266,369 Sanitation 122,703 (74,340) Airport (53,021) (65,527) Housing Authority 187,597 75,804 Mass Transportation (953,458) (814,665) Debt Administration The ratio of bonded debt to assessed valuation and the amount of bonded debt per capita are useful indicators of the City's debt position to municipal management, citizens, and investors. These statistics for the City as of June 30, 1984, were as follo�rs: Ratio of Bonded Debt to Assessed Debt Per Amount Value Capita Bonded debt $12,150,000 $.0104 to 1 $240.56 Outstanding general obligation bonds as of June 30, 1984 totaled $12,150,000, of which $2,449,804 issued for water and sewer improvements are considered to be self-supporting. Tables in the statistical section of this report present more detailed information about the debt position of the City. 10 a I�Ia7 The City continues to have the same excellent rating on its general obligation bonds. We have carried this rating for the past several years. This rating is given to those bonds judged to be the best quality and carrying the smallest degree of investment risks. The City's ratings as of June 30, 1984 were as follows: Moody's Investors Services: AAA General obligation bonds A Parking revenue bonds Capital Proiects Funds During the fiscal year ended June 30, 1984, $1,the Gel was expended for capital capitalized according to the City's policy of not projects, of which $89,821 was capitalized in the General Fixed Assets Ac count Group. The remainder was not cap lained below. capitalizing infrastructure fixed assets as exp General Fixed Assets The general fixed assets of the City are those fixed assets used a thof e performance of general governmental functions and exclude the fixed 1983 f This the enterprise funds. As of June 30, 1984, the general fixed assets of the City amounted to $12,592,779, compared to $12,964,189 as of June 30, amount represents the original cost of the assets and is considerably es sscoo� ofe1infrastructureefixede City follows assets, such the policy as streets, sidewalks, the costs ms and individual assets with a cost of less accountthan i 0. sewers, lighting systeng Depreciation of general fixed assets is not recognized in the City system. Cash Mana The majority of the City's investments are handled through an investment pool. The exception to this is those funhfor greater maintainich must investment iearnings twhich separately. This pooled concept provides are then allocated on a systematic basis. 525 from all invest - For the year ended ments, up $102,189 this was allocated Fund T e Governmental Proprietary Fiduciary Expendable trust Totals o June 30, 1984, the City earned 51,744, for om a prior' yearsr, a following tabulation shows how cal 1984 Investment Earnings $ 313,096 600,058 824,409 6 962 1,44,525 e=age=sa== Independent Audit 1983 Investment Earnings $ 253,981 623,207 747,162 17,986 51,642,336 aea===aeaa an - The State Code requires an annu Thisurequit ifinancialf the condition d n requirement complied been mplied withand the tial transactions of the City.)rt It auditors' our certified that the publico account iants includedsinbthispreport, includes 11 a44a9 I r.a all funds and account groups of the City of Iowa City, Iowa, and the results of all the funds operations and the changes in financial position of its proprie- 13tary fund types and similar trust funds for the year ended June 30, 1984. These 1 are presented fairly, in conformity with generally accepted accounting princi- ples, on a basis consistent with the preceding year. la Report Format �i This report is organized into three sections: the Introductory Section, the Financial Section, and the Statistical Section. The Introductory Section fx contains the listing of City officials, an organization chart, the table of j I! contents and the letter of transmittal. The Financial Section contains the opinion of the certified public accountants, the general purpose financial statements, and the combining statements by fund i type for the fiscal year ended June 30, 1984. The Statistical Section contains comprehensive statistical data which is t �`+ intended to give the reader a broader and more complete understanding of the financial condition of the City of Iowa City, Iowa. This section includes many f' l.i comparative schedules. SIGNIFICANT EVENTS AND PROSPECTS FOR THE FUTURE During Fiscal Year 1984, the City of Iowa City, Iowa, expanded and improved its ly operations and services to the citizens of Iowa City. Some significant events and related prospects for the future are as follows: C ti Public Housing Project 22-4 {b The Iowa City Housing Authority purchased 20 public housing units in triplex ' and duplex combinations at an approximate cost of $1,036,000. This acquisition was completely funded by the U.S. Department of Housing and Urban Development enabling the City to increase the combined programs total of low and moderate j income housing available to 486 units. Downtown Hotel Project The City received preliminary approval from the U.S. Department of Housing and Urban Development for ;2,081,000 Urban Development Action Grant funds. The majority of the remaining funding for the estimated $12,150,000 178 room hotel construction was $8,105,000 in Industrial Development Revenue Bonds issued 1 through the City of Iowa City. The hotel is scheduled to open in the early fall of 1984. New Transit Facility Construction was completed on a $2,750,000 Transit Maintenance Facility. Funding for this construction included approximately $2,200,000 Urban Mass Transportation Act monies from the U.S. Department of Transportation. The facility includes extensive maintenance tools never before available to the maintenance staff. Agreements with the City of Coralville and University of Iowa provide for joint use of new equipment in the facility. 12 di .. Bus Acquisition Competitive bids were solicited and an order placed for ten (10) transit coaches at a total cost of sl,290,000. This order includes three (3) buses for the City of Coralville. Approximately 80A of the cost or $1,032,000 will be funded with Urban Mass Transportation Act of from the U.S. Department of Transportation. Anticipated delivery of the first eight (8) buses is scheduled for October 29, 1984, and the final two (2) is expected to be January 15, 1985. Handicapped Accessibility A committee was formed consisting of eight (8) City staff members and eight (8) volunteers from the handicapped community to analyze City-wide handicapped ac- cessibility with an emphasis on programs. By June 30, 1984, this committee had _ completed its review of non-structural changes needed and was beginning its review of architectural barriers. The final recommendations will be submitted to the Iowa City City Council early in fiscal year 1985 including a "Transi- tion -Plan" for elimination of architectural barriers. It is anticipated that the efforts of this committee will assist the City in complying with the regulations of the U.S. Treasury and qualification for General Revenue Sharing funds. Distinguished Budget Presentation Award The fiscal year 1985 operating budget prepared this year was submitted for and - awarded the Government Finance Officers Association of the United States and Canada (GFOA) Distinguished Budget Presentation Award. To receive the award the budget document must be rated "PROFICIENT" in each of four specified cate- gories. To date, only nineteen (19) organizations have received the Award for Distinguished Budget Presentation on a national basis. Winning entries _ represent truly pioneering efforts to improve the quality of budgeting. Fueling Facility Agreement m: A cooperative agreement was reached between the City of Iowa City and the Iowa City Community School District for School District use of the City's automated fueling facility. The fueling facility provides extensive control on fueling activity as well as detailed output by vehicle for informational purposes. Because the City purchases fuel in bulk at a lower price, the School District anticipates a fuel cost savings in the range of $1,500 for its combined fleet of 45 vehicles. New Zoning Ordinance A new Zoning Ordinance was adopted in December 1983 and reflects the growth patterns outlined in the 1978 Comprehensive Plan and the 1983 Update to the plan. Adoption of the ordinance culminated many years work beginning in 1978.The _ he exclusive ost rseparation adical nof the ge in tthree wmajor nland ordinance uses- residential, commercial and industrial. Acknowledgments The preparation of this report could not be accomplished without the efficient and dedicated services of the entire staff of the Finance Department. I would — like to express my appreciation to all members of the department who assisted and contributed to its preparation. Specifically, I would like to thank the Finance Department management staff involved in the preparation of this report, 13 i:. Monica Bieri, Controller, Nancy Heaton, City Treasurer, Cathy Eisenhofer, i9 Purchasing Agent, and Barbara Coffey, Word Processing Supervisor, for their efforts toward effective interdepartmental coordination without which timely r release of this report would not have been possible. I would also like to n I} thank the Mayor and the members of the City Council and the City Manager for their interest and support in planning and conducting the financial operations of the City in a responsible and progressive manner. �r to it Respectfully submitted, 'G t �t ?R"-ejrM=ryLII!h, C.P.A. BDirector of Finance t { t 6 1�1 aoW L4 it McGLADREY Hendrickson & Pullen ]CPiia LO.u94C.000 I"'S W To the Honorable Mayor 1 .1 and City Council City of Iowa City, Iowa W rvi We have examined the general purpose financial statements of the City of Iowa City, Iowa, as of and for the year ended June 30, 1984, as listed in the !y" table of contents of this report. Our examination was made in accordance with �.� generally accepted auditing standards and, accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. i ti In our opinion, the general purpose financial statements referred to above present fairly the financial position of the City of Iowa City, Iowa as of June 30, 1984, and the results of its operations and the changes in financial position of its proprietary fund types and similar trust funds for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. Our examination was made for the purpose of forming an opinion on the J general purpose financial statements taken as a whole. The combining financial statements listed in the table of contents are presented for purposes of addi- tional analysis and are not a required part of the general purpose financial statements of the City of Iowa City, Iowa. Such information has been subjected to the auditing procedures applied in the examination of the general purpose financial statements, and, in our opinion, is fairly stated in all material respects in relation to the general purpose financial statements taken as a whole. I The information included in the statistical section has not been audited by us, and accordingly, we do not express an opinion on It.' `T'Yle(�QQdau� `i�neU*aeko� f P�.Q.I�.-� Iowa City, Iowa October 15, 1984 16 A sQf 17 a�a9 CITY OF IOWA CITY, IOWA — COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS _ June 30, 1984 (Page 1 of 3) Governmental Fund Types — Special Debt Capital Special ASSETS General Revenue Service Projects Assessments _ Cash f 1,403 f - - f 875 f 46,804 f - - Investments 1,594,694 544,681 528,797 653,628 17,922 Receivables: — Property taxes 7,420,724 - - 1,681,690 - - - - Accounts and unbilled usage 389,270 - 1,465 _ Interest 23,917 7,887 10,817 22,471 1,003 Special — assessments - - - - - - - 314,915 Due from other funds 978,708 7,966 - - 24,223 - Due from other ` governments 5,085 364,151 - - 2,010 24 _ Inventories - - - - - - - - - Property and equipment:' Land - - - - - - - - Buildings and structures Improvements _ other than buildings - - - - - - - - - - — Equipment and vehicles - - - - - - - - Accumulated depreciation - - - - - - - - Construction in progress - - - - - - - - - Amount available in -. Debt Service Fund - - - - - - - - - - Amount to be provided for retirement of general long-term — debt -- -- -- -- -- -733-,W Total assets TIT, 41=, 3-Mr.T-Mr. W TZ -,T79 3-7MTiDT T aaaaaaaaaaa aaa aaaaaaa aaaaaaaaaa aaaaaacava aaaaaavvaa (continued) 17 a�a9 a Vag f I Fiduciary Proprietary Fund Types Fund TypeAccount Orou s Internal Trust and enera Fixed eneral Long -Term Total (Memorandum Enterprise Service Agency Assets Debt Only) f 109,052 f - - f 72,435 f f - f 230,569 6,154,012 665,832 7,940,725 _ _ _ 18,100,291 i li 709,691 - - - - 9,812,105 543,886 6,572 89,286 - - - - 1,030,479 µ� I 129,554 9,534 224,058 - - - - 429,241 - 314,915 ii �j 58,768 132,928 1,320 - - - - 1,203,913 472,669 21,990 - - 865,929 iM ! �I 131,418 375,361 - - - - 506,779 W 2,411,906 45,462 - - 2,941,307 - - 5,398,675 ii 16,524,798 561,844 - - 7,285,118 - - 24,371,760 18,019,505 41,365 - - 328,511 - - 18,389,381 1,728,408 2,181,388 - - 2,025,130 - - 5,934,926 (9,975,583) (1,292,842) - - - - - (11,268,425) I 5,478,083 - - - - 12,713 - - 5,490,796 375,967 375,967 �� vaa3a a� aa�a asaa�-_a'ay fli3va2=7 9 10 450 050 10450 050 f9leaaa�3 v10_82aa�va v1 J I I 18 a Vag (continued) 19 CITY OF IOWA CITY, IOWA COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS June 30, 1984 (Page 2 of 3) Governmental Fund Types LIABILITIES AND Special Debt Capital Special MUNICIPAL EQUITY General Revenue Service Projects Assessments Liabilities: Excess of out- standing checks over bank balance $ 39,801 $ - - $ - $ 1,060 S - Accounts payable 382,969 5,147 - - 11,575 73,142 Contracts payable 41,820 Accrued liabilities 399,484 9,702 1,848 - - Due to other funds 83,492 111,928 145,352 504,671 14,235 Due to other governments 599 - - - - - - Due to agency Deferred revenue 7,311,835 13,022 1,652,612 - - - - Matured interest payable - - - 24,525 - - - - Deposits 256,070 - - - - - - - - Revenue bonds - - - - - - - - - Housing authority notes - - - - - - - - Obligation under capital lease - - - - - - General obliga- tion bonds - - - 23,723 - - - - Special assess- ment bonds - - - - - - - 265,000 Total liabili- ties carried forward $8,474,250 E 139,799 $1,846,212 f 560,974 f 352,377 (continued) 19 go app I; I, Fiduciary w Proprietary Fund Types Fund Type Account Gr ON s } Genera General Total Internal Trust and Fixed Long -Term (Memorandum i 1 Enterprise Service Agency Assets Debt Only) t C' le $ - - f 4,046 f - - f - f - - $ 44,907 194,019 123,487 51,095 - - - 841,434 fj 111 165,318 - - - - - - 207,136 461,993 55,885 8,446 - - 1,099,473 2,036,831 337,321 182 6,732 - - - - 1,203,913 137,248 - - - - - - - 137,847 6: - - 142,218 - - - 142,218 98,166 - - 692,090 - - - 9,767,725 275,698 - - - - - - - - 300,223 I 92,988 - - - - - - - - 349,058 ( 6,886,000 - - - - - - - - 6,886,000 J J 2,638,774 - - - - - - - - 2,638,774 - - - - - 50,071 50,071 2,449,804 - - - - 9,676,473 12,150,000 - - - - - - 265,000 i i $13,737,329 f 183,600 f 900,581 f - - $10,826,017 $37,021,139 go app See Notes to Financial Statements. 21 a qA9 CITY OF IOWA CITY, IOWA COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS June 30, 1984 (Page 3 of 3) Governmental Fund Types LIABILITIES AND Special Debt Capital Special MUNICIPAL EQUITY General Revenue Service Projects Assessments Total liabili- ties forwarded $ 8,474,250 $ 139,799 $1.846,212 $ 560,974 $ 352,377 Municipal equity: Contributed capital $ - $ - - $ - $ - - S - Investment in general fixed assets Retained earnings: Bond ordinance reserves - - Unreserved - - - Fund balance: Reserved for: Encumbrances 306,525 385 - 279,007 251,664 Employee retirement commitments - Perpetual care - - - Designated for: Gifts for restricted purposes 49,569 - Employee insurance (6,921) - - - - Unreserved and undesignated 1,590,378 784,501 375,967 (89,380) (270,177) Total munici- pal equity $1,939,551 $ 784,886 $ 375,967 f 189,627 f (18,513) Total liabili- ties and municipal equity $10,413,801 $ 924,685 $2,222,179 $ 750,601 $ 333,864 See Notes to Financial Statements. 21 a qA9 a lay w I. r. Proprietary Fund Types Fiduciary Fund Type Account Groups ! I� Enterprise Internal Service _ General Trust and Fixed Agency General Long -Term Total (Memorandum w Assets Debt Only) 113,737,329 $ 183,600 $ 900.581 $10,826,017 1372021,139 $19,703,173 $1,212,615 $ $ - - $ Ll $20,915,788 12,592,779 - - 12,592,779 r� 3,631,347 i 4,714,627 1,331,229 3,631,347 M - - 6,045,856 - - - 837,581 ' - - - 8,078,489 - - 8,078,489 i - ' - - 80,435 - - - 80,435 — - - 49,569 I - - - - - - - (6,921) - - - - - - " - - - 2,391,289 _j $28,049,147 $2,543,844 $8,158,924 $12,592,719 E - $54,616,212 $41,786,476 anavavavnaa 12,727,444 amavaaaav 19,059,505 112,592,779 aaaaavavna v naannavvn 110_826 017 vaa vaa 191,637,351 ._ I a--va naaavaaaava 22 a lay CITY OF IOWA CITY, IOWA COMBINED STATEMENT OF REVENUE, EXPENDITURES AND CHBALANCES ALL GOVERN14ENTALANGES FUND TYPESNAND EXPENDABLE TRUSTS Year Ended June 30, 1984 REVENUE Property taxes Licenses and permits Intergovernmental Charges for services Fines and forfeitures Use of money and property Miscellaneous EXPENDITURES Current operating: Community protection Human development Home and community environment Policy and administration Capital outlay Debt service: Principal Interest Revenue over (under) expenditures OTHER FINANCING SOURCES (USES) Operating transfers: From other funds (To) other funds Proceeds from long term debt Revenue and other financing sources over (under) expenditures and other financing uses FUND BALANCES, BEGINNING FUND BALANCES, ENDING See Notes to Financial Statements. 23 Governmental Special General Revenue $ 6,911,422 $ - 343,605 655,966 3,080,140 1,296,174 73 311,117 _ 91,199 35,379 • 410 i6' s ,158 449 �iTd',`6aT S 3,700,870 $ - - 2,329,385 _ 2,329,256 682,992 2,549,846 50,413 553,341 351,455 $11,462,698 S 1,084,860 S0,442,479) S 2,189,181 $ 1,749,152 S 500 (661,719) (1,933,623) 50 071 S (304,975) S 256,058 2,244,526 528,828 $.1.939,52j __1 S 7_84_,8_8_6 06 9999 t! 9 I° w I. w is i� Fund Tes Total w eCapital Special -Expendable (Memorandum �+ Service Projects Assessments Trust Only) s $1,361,606 $ - $ - $ 558,538 $ 8,831,566 343,605 17,043 - - 3,753,149 G - - 4,659 - 87,552 1,388,458 311,117 115,561 89,030 4,465 6,962 342,596 .� Va 20 S ,4 ,18 7 847 S 118, 9 29 007 $ 332472 - T-6-5-3-,0-9-2 606,059 515,576,550 w., $ - $ - $ - - $ 661,871 $ 4,362,741 - - - - - 2,329,385 - 3,012,248 - - - - - 43,017 2,643,276 1,596,807 42,472 2,544,075 11 948,799 948,799 626 253 30 000 3T,575,II�2 T 7767 07 T-70"77 3-7U�8HB 3TS�iS656253 777 $ (97,865 $(1,478,228) $ (39,000) $ (51,836) $ (920,227) J $ 247 $ 987,110 $ - - $ - $ 2,737,009 (109,892) (936,755) - - (3,641,989) - - - - - 50,071 S 109 645) S 50,355 S - - $ - - $ (854,909) _ $ (207,510) $(1,427,873) $ (39,000) $ (51,836) $(1,775,136) 583,477 1,617,500 20,487 175,546 5,170,364 - $2.375,967 $ 189,627 $ (18,513) $ 123,710 $ 3,395,228 i a aaoaaaaa aaa aeaaaaaaaa aaaaaaaaaa aaaaaa aaaaa - 24 a v-4 Revenue over (under) expenditures OTHER FINANCING SOURCES (USES) Operating transfers: From other funds (To) other funds Proceeds from general obligation bonds Revenue and other financing sources over (under) expen- ditures and other financing uses FUND BALANCES, BEGINNING FUND BALANCES, ENDING See Notes to Financial Statements. $(1,452,994) $ (712,263) $ 2,351,569 $ 2,289,994 $ 1,855,985 $ 1,638,782 $ - - $ 500 (727,862) (656,728) (2,268,844) (1,933,623) $ (324,871) $ 269,791 $ 82,725 $ 356,871 1,741,025 1,741,025 76,649 76,649 $ 1,416,154 $ 2,010,816 $ 159,374 $ 433,520 W" Adlaf CITY OF IOWA CITY, IOWA COMBINED STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE NON-GAAP BASIS BUDGET AND ACTUAL GENERAL, SPECIAL REVENUE, DEBT SERVICE AND CAPITAL PROJECTS FUND TYPES Year Ended June 30, 1984 General Fund Special Revenue Funds Budget Actual Budget Actual REVENUE Property taxes $ 6,851,205 $ 6,950,359 $ - S - - Licenses and permits 328,178 341,325 - - - Intergovernmental 814,395 804,642 3,294,002 3,208,855 Charges for services 1,183,423 1,261,857 - - 73 Fines and forfeitures 290,541 310,212 - - - - Use of money and property 130,064 111,580 5,000 31,600 Miscellaneous.3� 11 29 $ '38109'0 18i 158 449 EXPENDITURES Current operating: Community protection $ 3,684,853 $ 3,615,750 $ S - - Human development 2,319,820 2,278,546 - - - Home and community environment 2,646,401 2,290,813 699,694 687,156 Policy and administration 2,230,883 2,211,137 39,579 47,096 Capital outlay 510,142 477,082 391,569 374,731 Debt service: ,Principal - - - - - - - - Interest - - - - - - - Revenue over (under) expenditures OTHER FINANCING SOURCES (USES) Operating transfers: From other funds (To) other funds Proceeds from general obligation bonds Revenue and other financing sources over (under) expen- ditures and other financing uses FUND BALANCES, BEGINNING FUND BALANCES, ENDING See Notes to Financial Statements. $(1,452,994) $ (712,263) $ 2,351,569 $ 2,289,994 $ 1,855,985 $ 1,638,782 $ - - $ 500 (727,862) (656,728) (2,268,844) (1,933,623) $ (324,871) $ 269,791 $ 82,725 $ 356,871 1,741,025 1,741,025 76,649 76,649 $ 1,416,154 $ 2,010,816 $ 159,374 $ 433,520 W" Adlaf ael.? 9 Debt Service Fund Capital Projects Funds Total (Memorandum Only) ' t Budget Actual Budget Actual Budget Actual .. -� f1 ,372,150 51,373,276 f - f - $ 8,223,355 $ 8,323,635 - - - - - - - - 328,178 341,325 2,295,873 27,317 6,404,270 4,040,814 4,659 1,183,423 1,266,589 290,541 310,212 10,000 104,895 - - 89,907 145,064 337,982 20 3,548 6,383 528,256 545,942 51,382,1r 51,478,191 $ 2,299,421 $ 128,266 $17,103,087 $15,166,499 $ $ - $ - - $ - - $ 3,684,853 $ 3,615,750 - - - - 2,319,820 2,278,546 - - - - - - - 3,346,095 2,977,969 - - - - - - 2,270,462 2,258,233 ,, - - - - 6,561,243 1,581,466 7,462,954 2,433,279 ^� 998,800 922,523 - - - - 998,800 922,523 253 9D1T 2 6 253 ,6'ff645d'9733' .626 ,6T10-745 .6 I S(262,583) $ (70,585) $(4,261,822) $(1,453,200) $(3,625,830) $ 53,946 $ - f 247 $ 1,017,803 f 987,110 $ 2,873,788 f 2,626,639 (936,755) (2,996,706) (3,527,106) _ $ T___247 3 171 074 ft;iS8 m - - 50,3 3 074 $ 23161741 .156 - - $ (262,583) $ (70,338) $ (72,945) $(1,402,845) $ (577,674) f (846,521) I - 600,011 600,011 1,612,585 1,612,585 4,030,270 4,030,270 S 337,428 $ 529,673 S 1,539,640 $ 209,740 $ 3,452,596 $ 3,183,749 26 ael.? 9 Li �11 I` CITY OF IOWA CITY, IOWA F' COMBINED STATEMENT OF REVENUE, EXPENSES AND CHANGES IN RETAINED. is EARNINGS/FUND BALANCES ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS Year Ended June 30, 1984 u �! Proprietary Fund Types Fiduciary Total Internal Fund Type (Memorandum Enterprise Service rests Only) w 11 REVENUE: Intergovernmental $ - - $ - - $ 77,411 $ 77,411 i w Charges for services 6,312,902 1,573,371 - - 7,886,273 Interest income - - 824,409 824,409 Contributions - - 738,430 738,430 f Miscellaneous 174 245 20 652 - - 194 897 C` $ S $140 3 y.i�i.4c6 S EXPENSES: i Personal services $3,046,802 $ 384,257 $ 356,060 $ 3,787,119 Commodities 389,781 759,729 - - 1,149,510 Services and charges 22 46.472 ,$i 1383 3,'52 8 T3/1& �2 617 856 � Operating income before depreci- ation $ 644,092 $ 255,471 $1,267,372 $ 2,166,935 Depreciation 1,000,869 250,600 1,251,469 Operating income i P! (loss) $ (356,777) $ 4,871 $1,267,372 $ 915,466 NONOPERATING INCOME (EXPENSES): Gain (lass) on dispos- (y, al of fixed assets 10,667 (39,558) (28,891) Operating grants 300,224 300,224 Interest income 560,422 39,636 - 600,058 �J Interest expense6( 94,370) - - - (694,370) Income (loss) before operating transfers $ (179,834) $ 4,949 $1,267,372 $ 1,092,487 OPERATING TRANSFERS IN (OUT) 905,458 - - 478) 904,980 Net income $ 725;624 $ 4,949 $1,266,894 $ 1,997,467 Depreciation of assets acquired by contribu- ted capital to reduce contributed capital 84 34184 j9i 341 RETAINED EARNINGS/FUND $ 809:96T$ 4 9 9 TT766 2,081'808 BALANCES, BEGINNING 7,536,009 1,326,280 6,768,320 15,630,609 1 RETAINED EARNINGS/FUND BALANCES, ENDING $8,345,974 $1,331,229 $8,035,214 $17,712,417 See Notes to Financial Statements. 28 CR qV?f CITY OF IOWA CITY, IOWA COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION ALL PROPRIETARY r FUND June 30 SIMILAR TRUST FUNDS Year Ended CASH AND INVESTMENTS APPLIED TO $4,401,426 $ 429,028 Purchase of property and equipment 19,463 - Contracts payable - Deposits 678,459 - Payment of bonds 1,031,415 - Due to other governments $6.131.773 f 429.028 Net increase (decrease) in cash $ (371,555) S (26,701) and investments, as below ==..... a= ave=vnae ea SUMMARY OF NET CHANGES IN CASH AND INVESTMENTS, increased (decrease) in: $ (144,741) $ Cash(226,814) 2(_6101; Investments ) E[26,7U1 flet increase (decrease) in cash and investments _ , a,,,,,,,,, See Notes to Financial Statements. 29 a Vd P _ Proprietary Fund Tvpes Internal Enterprise Services CASH AND INVESTMENTS PROVIDED BY Operations: $ 725,624 $ 4,949 Net income Items which did not (provide), or require outlay of, cash and investments: 1,000,869 250,600 Depreciation Loss (gain) on disposal of fixed assets 10,667 ( ) 39,558 (Increase) decrease in: Accounts and unbilled usage receivable 21,396 57,520 (4,279) (1,549) Accrued interest receivable 3,386 19,024 Due from other funds 26,927 _ Due from other governments (2,612) (10,904) Inventories Increase (decrease) in: Excess of outstanding checks over bank balance _ _ (110,203) 4,046 56,607 Accounts payable 61,052 7,578 Accrued liabilities 11,761 " Deferred revenue (78 768) (218) Due to other funds Due to other governments (18,261) 64.703 - - Interest payable Total cash and investments provided $1,752,729 $ 365,412 by operations Other sources: 165,318 Contracts payable 52,231 ' Deposits Proceeds from housing authority notes 1,031,415 111,407 " Due to other governments 2 647 �T Contributed capital CASH AND INVESTMENTS APPLIED TO $4,401,426 $ 429,028 Purchase of property and equipment 19,463 - Contracts payable - Deposits 678,459 - Payment of bonds 1,031,415 - Due to other governments $6.131.773 f 429.028 Net increase (decrease) in cash $ (371,555) S (26,701) and investments, as below ==..... a= ave=vnae ea SUMMARY OF NET CHANGES IN CASH AND INVESTMENTS, increased (decrease) in: $ (144,741) $ Cash(226,814) 2(_6101; Investments ) E[26,7U1 flet increase (decrease) in cash and investments _ , a,,,,,,,,, See Notes to Financial Statements. 29 a Vd P S 29,498 $ (115,243) Total Fiduciary (Memorandum Fund Types Only) $1,266,894 $1,997,467 I'S - - 1,251,469 z - - 28,891 - - 17,119 (22,775) 33,196 (1,300) 21,110 E - - 26,927 - - (13,516) - - 4,046 4,836 (48,760) 68,630 _ 11,761 478 (78,508) (18,261) t �4 - - 64,703 Fi $1,248,133 $3,366,274 - - 165,318 - - 52,231 - 1,031,415 _ 111,407 2 684 033 S - - $4,830,454 _ - - 19,463 1,010 678,459 1 031 415 $ $1,248,133 $ 849,877 ._. aaaaaaaava vaaaasasaa S 29,498 $ (115,243) CITY OF IOWA CITY, IOYA w NOTES TO FINANCIAL STATEMENTS June 30, 1984 Note 1. Nature of Operations, Description of Funds and Account Groups, i and Significant Accounting Policies w. Nature of Operations " The City of Iowa City, Iowa, was incorporated April 5, 1853, and operates under the Council/Manager form of government. The City provides a broad range of services to citizens, including general government, public safety, streets, parks and cultural facilities. It also operates an airport, parking facilities, a mass transportation system and facilities, water, sewer, and other sanitation utilities, and a housing authority. Description of Funds and Account Groups These financial statements include all funds and account groups owned or ad- ministered by the City or for which the City acts as custodian. These statements have been prepared in accordance with Statements 1 through 7, as issued by the National Council on Governmental Accounting. The City maintains its records on a modified cash basis of accounting under which only cash receipts, cash disbursements and encumbrances, investments and bonded debt are recorded. These modified cash basis accounting records have been adjusted to the accrual or modified accrual basis, as necessary, to prepare the accompanying financial statements in accordance with generally accepted accounting principles. The accounts of the City are organized on the basis of funds or account groups, each of which is considered to be a separate accounting entity. Each fund or account group is accounted for by providing a separate set of self -balancing accounts which comprise its assets, liabilities, equity, revenue and expenditures or expenses, as appropriate. The various funds and account groups are presented as follows: General Fund: The General Fund accounts for all the financial resources of the City, r except for those required to be accounted for by other funds. The revenue of the General Fund is primarily derived from general property taxes, i charges for services, fines and forfeitures, licenses and permits, and certain revenue from state and federal sources. The expenditures of the — General Fund primarily relate to general administration, police and fire protection, streets and public buildings operation and maintenance, and j parks and recreation. Special Revenue Funds: The Special Revenue Funds are utilized to account for revenue derived from specific sources which are required to be accounted for as separate funds. The funds included in this category and their purpose are as follows: Community Development Block Grant Fund - accounts for revenue from U.S. Department of Housing and Urban Development Community Development Block Grant programs. 32 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS June 30, 1.984 Other Shared Revenue and Grants Fund - accounts for revenue from various sources, including road use tax monies and reimbursable programs funded by federal and state grants. Federal Revenue Sharing Fund - accounts for monies received from Federal _ Revenue Sharing entitlements. Debt Service Fund: The Debt Service Fund accounts for the accumulation of resources for and the payment of general long-term debt principal, interest and related costs. _ Capital Projects Funds: The Capital Projects Funds are utilized to account for all resources used in the acquisition and construction of capital facilities and other major fixed assets, with the exception of those that are financed by special assessments or by enterprise fund monies. The funds in this category are _ as follows: Bridge, Street and Traffic Control Construction Fund - accounts for the construction or replacement of infrastructure fixed assets such as - streets, bridges, dams, sidewalks, lighting systems, and storm sewers. Library Construction Fund - accounts for the construction of the new public library funded by general obligation bonds. Other Construction Fund - accounts for the construction or replacement of other City general fixed assets such as administrative buildings with various funding sources including general obligation bonds, intergovern- mental revenues, and contributions. Special Assessments Fund: The Special Assessments Fund is utilized to account for the financing of improvements or services deemed to benefit the properties against which special assessments are levied. Enterprise Funds: The Enterprise Funds are utilized to account for operations and activities _ that are financed and operated in a manner similar to a private business enterprise, and where the costs of providing goods or services to the general public on a continuing basis is expected to be financed or re- covered primarily through user charges, or where the City has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The funds in this category are _ as follow: Parking Fund - accounts for the operation and maintenance of all the City's "on" and "off" street public parking facilities. — Pollution Control Fund - accounts for the operations and maintenance of the City's water pollution control facility and sanitary sewer system. _ 33 a��9 w CITY OF IOWA CITY, IOWA w NOTES TO FINANCIAL STATEMENTS j June 30, 1984 4' Yater Fund - accounts for the operation and maintenance of the City's water system. w Sanitation Fund - accounts for the operations and maintenance of the City's solid waste collection system and landfill. Airport Fund - accounts for the operation and maintenance of the City's F airport facility. k Housing Authority Fund - accounts for the operations and activities of Ik '' the City's low and moderate income housing assistance programs. Mass Transportation Fund - accounts for the operation and maintenance of the City's public transportation system. I� Internal Service Funds: The Internal Service Funds are utilized to account for goods and services provided by one department to other City departments on a cost reimburse- ment basis. The funds in this category are as follows: Equipment Maintenance Fund - provides maintenance for City vehicles and equipment and rents vehicles to other City departments from a central vehicle pool. Central Services Fund - provides printing and office supplies to other City departments. Trust and Agency Funds: The Trust and Agency Funds are used to account for assets held by the City — in a trustee or custodial capacity for the City's two pension and retire- ment funds and for other entities, such as individuals, private organiza- tions, or other governmental units. These fund types are categorized as follows: I ! Expendable and Nonexpendable Trust Funds: The City maintains an expendable trust fund through which the majority of the City's non-proprietary employee related benefits are funded by a property tax levy. The City levies the property tax within the Trust and Agency Funds, as required by Section 384.6 of the Code of Iowa, 1983. The City also maintains a non -expendable trust fund, perpetual care, as required by Cemetery deeds sold through May, 1973. The investment proceeds from this fund are transferred to the general fund each year _ to be applied against cemetery operating expenditures. 34 �J CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS — June 30, 1984 Pension and Retirement Trust Funds: The City maintains two pension and retirement trust funds for city ^ employees as follows: Fire Pension and Retirement Fund Police Pension and Retirement Fund Agency Funds: - The City acts as custodian for the following agency funds: Project Green Mayor's Youth Employment Program - Johnson County Council of Governments Eldercraft Shop Library Foundation Account Groups: _ General Fixed Assets Account Group - accounts for all City general fixed assets except for property and equipment associated with the operations of proprietary funds. General Long -Term Debt Account Group - accounts for all City general obligation and other long -tens debt expected to be financed from governmen- tal fund types, other than special assessment funds. Significant Accounting Policies Basis of Accounting: The modified accrual basis of accounting is used for the general, special revenue, debt service, capital projects, special assessments, expendable trust, and agency funds. Under this method of accounting, revenue is — recognized in the period in which it becomes available and measurable. Revenue accrued includes property taxes, intergovernmental and interest earned on investments. Expenditures are recorded as liabilities as incurred, if measurable, except for unmatured interest on general long-term debt. The accrual basis of accounting is used for all of the enterprise, internal _ service pension and retirement trust, and nonexpendable trust funds. Under this method of accounting, revenue is recognized in the accounting period in which it is earned and becomes measurable and expenses are recognized in the period incurred, if measurable. — Other significant accounting policies are: Cash Management and Investments: The City maintains one primary demand deposit account through which the majority of the City's cash resources are processed. 35 CITY OF IOWA CITY, IOWA i NOTES TO FINANCIAL STATEMENTS �+ June 30, 1984 All investments are stated at cost or amortized cost which approximates w market value except for those investments in the pension trust funds. Substantially all City investment activity is carried on by the City in an investment pool, except for those funds required to maintain their invest- ments separately. The earnings on the pooled investments are allocated to the funds on a systematic basis. Receivables and Revenue Recognition: 36 7a/ Property taxes receivable are recognized at the time they are levied by the local taxing authority, the County of Johnson, State of Iowa. Property taxes are levied by the County in March of each year to be collected in the following year. That portion of the property taxes which are included in the governmental fund types and which are not available for the current year's operations are shown as deferred revenue. Federal revenue sharing is recognized during the entitlement period to which it applies. Substantially all other shared revenue is recognized when received by the collecting authority. Federal and state grants, primarily capital grants, are recorded as receivables and the revenue is recognized during the period in which the City fulfills the requirements for receiving the grant awards. Income from investments and accounts and unbilled usage receivables is recognized when earned. Licenses and permits, fines and forfeitures, fees and refunds, charges for services (other than enterprise), miscellaneous and other revenues are recorded as revenue when received in cash because they are generally not measurable until actually received. Inventories: I Inventories are recognized only in those funds in which they are material to the extent of affecting operations. Inventories are carried at lower of cost (first -in, first -out) or market. F� Property and Equipment: Property and equipment in the General Fixed Assets Account Group are carriedat original cost or at fair market value when received as donated — properties. The City fol)ows the policy of not capitalizing infrastructure fixed assets such as streets, bridges, lighting systems, sidewalks, storm sewers, and individual assets with a cost of less than $500. Depreciation _ is not recorded on the General Fixed Assets Account Group. -, Property and equipment associated with the proprietary fund types are j carried at original cost, or at fair market value when received as donated — properties. Generally, assets with an individual cost of less than $500 are not capitalized. Depreciation is computed using the straight-line method _ over the following estimated useful lives: 36 7a/ CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS June 30, 1984 Buildings and structures 20-50 years Other improvements 15-50 years Vehicles 5-20 years Other equipment 5-30 years In certain proprietary funds which have assets acquired through federal grants, the City restores to retained earnings depreciation on those assets rehat corded the corresponding This reducapplication tion of hi s contributed thoseal account t assets which City anticipates will be replaced with additional federal funding. Property which is being acquired by the City under lease purchase contracts has been capitalized in the isial statements in accordance with generally accepted accounting principles. Total Columns on General Purpose Financial Statements: The total columns on the General Purpose Financial Statements are captioned memorandum only" to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position, results of operations, or changes in financial position in conformity with generally accepted accounting principles. Neither is such data comparable to a consolidation because interfund eliminations have not been made in the aggregation of this data. The Reporting Entity: The City has oversight responsibility for certain component units by the authority of the City Council. The manifestations of such oversight responsibility are financial interdependency, selection of governing authority, designation of management, ability to significantly influence operations and accountability for fiscal matters. The City, accordingly, has consolidated the following component units into its general purpose financial statements: Iowa City Housing Authority Iowa City Public Library Iowa City Airport Budgetary and Appropriation Data: prescribed the by the StateIowa l wia, whichres mustincludnd es a the following: a. ram budget, as a. Expenditures for each program: Community Protection Human Development Home and Community Environment Policy and Administration b. The amount to be raised by property taxation c. Income from sources other than property taxation 37 v7e,4a 9 a CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS June 30, 1984 While statutory spending control is exercised at the program level, management control is exercised by program within funds. The budgets are prepared on a cash basis. Appropriations as adopted or amended, and not encumbered, lapse at the end of the fiscal year. A City budget for the current fiscal year may be amended for any of the following purposes: a. To permit the appropriation and expenditure of unexpended unencum- bered cash balances on hand at the end of the preceding fiscal year. b. To permit the appropriation expenditure of amounts anticipated to be available from sources other than property taxation. c. To permit transfers between funds as prescribed by state law. d. To permit transfers between programs. A budget amendment must be prepared and adopted in the same manner as the original budget. The City's budget was amended as prescribed and the effect of that amendment is shown in the financial statement presentation. Encumbrances: The City records -encumbrances as reservations of fund balances in the gov- ernmental funds within the program budget structure. These reservations of fund balances, for budgetary control purposes, provides authority to complete these transactions as expenditures during subsequent years. Encumbrances are not reflected in the budgetary statements contained in this report. 38 x0129 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS — June 30, 1984 Note 2. Budgetary Reporting Reconciliation — The City prepares its annual budget using the cash basis of accounting. The accompanying budgetary reporting reconciliation basis with the data presents comparisons of the in the general actual data on a budgetary presented _ purpose financial statements. Since accounting principles applied for purposes of developing data on a budgetary basis differ significantly from those used to present financial statements in conformity with generally accepted accounting principles (GAAP) a reconciliation _ of resultant basis, timing, perspective and entity differences in the excess (deficiency) of revenues and other sources of financial resources over expenditures June 30, 1984, and other is presented uses of financial resources for the year ended _ below: Special Debt Capital General Revenue Service Projects — Fund Funds Fund Funds Excess (deficiency) of revenue over expenditures, Budgetary Basis $ 269,791 $ 356,871 S (70,338) S(1,402,845) Revenue adjustments: _ Reverse prior year accrued revenue (774,935) (486,887) (54,682) (33,622) _ Property tax receivable 117,739 -- Interest receivable 23,918 7,887 29,078 10,817 -- 22,470 _ Grants receivable -- 354,055 -- -- Accrued transfers in 110,369 -- -- -- 1,465 Other receivables 367,822 9 Expenditures adjustments: Reverse prior year expend- ture accruals 585,191 31,782 62,032 _ 37,892 Payroll and employee benefits accruals (427,468) (9,702) -- (1,847) Contracts payable -- (41,820) _ Matured bonds principal & - (48,248) - interest payable Accrued transfers out (4,992) (109,891) Accruals for subsequent expenditures (375,990) (5,147) - (11,576) Other payables (71,635) 7,190 (26,278) 2.010 _ Excess (deficiency) of revenue and other sources of financial resources over expenditures _ and other uses of financial resources, GAAP Basis $ (180,190) f 256,058 $=(207,510) $(1,427,873) vvv_vavovvv vevavavvevv vvavovvvvv ove 39 'r"74Ai - W It c+ I! ' CITY OF IOWA CITY, IOWA r- NOTES TO FINANCIAL STATEMENTS June 30, 1984 Note 3. Deficit Fund Balances es. None of the As if Junts e 30, represent two violation of anyfunds hlaw.ave deTheefundst fun dhavingbalancthe deficits and the respective amounts are as follows: • Deficit Fund Types Find f (18,513) Special Assessments Fund Capital Projects Funds -528,924 Bridge, Street, and Traffic Control ConsThe Speciatruction ts fund currently i1n progress and deficit results and yet to beassessedto benefited property owners. The Bridge, Street, and Traffic Control Construction Fund deficit results primarily from incurring expend ures enThecdeficit ess of fwillnbe P eco eredtindthe on several individual capital projects. future from grants, transfers from other City funds, and the sale of general obligation bonds. Note 4. Pension and Retirement Systems The Citystems and to the to ee Retirement a Systemi(IPERS) which nistadministered by the Iowa Public is Em amp Y and Stae of Iowa. All eest tmust p rticipate in one of e the ms arsystems. contributoryThelocals sys ens mare admini- stered by a local board which the participating members. Thed ey are regthe ulated bly and four members h elected b acts as custodian for the assets of the local Iowa statutes. The City employees covered, systems. Following is a table indicating the systems, the e6 Y and the allocation of the City's covered payroll f8,595,662, for the year ended June 30, 1984: Number of rr�rred Payroll Em§m l ees System Emploveey vexed Local: 50 Fire All fire civil service employees f1,166,161 50 Police All police civil service employees 6,302 3 State, IPERS All other permanent employees017 'a= f , avvavvavvv I - Local Systems The the particofatIng empltributesetos, and etherfireed oandnpoliceesystto temsSetoythemextent necessary to fund increased benefits legislated by the Iowa General Asctuarial sembly. on an a Contributionsmethodsto the fire aIowaostat systems s,d which isessent ally an aggregate nded pa cost method with no provision for any unfust service liability. owa _ Pension and retirement benefits for the loc?etirel stems afterrreach ng mandated ge 5 1 5and Statutes Chapters 410 and 411. A member may 40 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS June 30, 1984 having served 22 years or more with full men, he shall memberhas a a served 15 prorated to 22 years upon termination of employmentt, retirement benefit based on the numberof 50Xaof the rs vmemberTseaverage final acanpensa payable monthly for life, equalsof tion or average earnable compensation for the three years t before reaching sation of the members. A member leaving covered emp oY age 55 becomes eligible for a deferred allowance upon reaching age 55. _ A member with five or more years' credited service who becomes totally and permanently disabled from other than duty -related causes shall receive an ordinary final y disabilion.reThis�epercentageciseQloweedual to 4to 25%hifmtheememberrhas under five years of service. If the member becomes totally and permanently disabled from duty -related causes, he shall receive an accidental liability 2/3% of the member's final average final retirement allowance equal to 66- _ compensation. " ce , the member's spouse,hechdeathildrenooradependentmemberc parentsaused shallobe npaid f50 utof the member's average final compensation. If a member dies in or out of service after 15 or more years of service, the lump sum amount to be year ov ecedingis egeal tor50% of compensation earnable by the member during the y P receivetaypensionsofv 25% of tithe member's ere is an p average fintion al beneficiaryhe co pensationr $75 per month. There shall also be paid for each child of a member a monthly active pension equal to 6% of the monthly earnable compensation li ableaid o an Pension _ member at the highest grade until age 18 or 22 if app payments are made to an un arr ec they reach 18 or 22 if applicable, dependent fathe8 orildren motheruifia app member has no spouse or children. _ On January 1 and July 1 of each year, pensions payable to members or a bene- ficiary, retirees at syears, ie3erkpercent- age e ageothe icreaseinmonthlyearnable ompensatonattheanansalary scale position held by the member at retirement or death. Funding Requirements Employee contributions to the fire and police systems are determined by Iowa of Iowa contribute statutes. The State s to the fire and police systems to the extent necessary to fund increased benefits legislated by the Iowa as a ns are Assembly. The o cover the employer g namountsonecessar ofpayrollnecessarytofinance theesystems. aactuarial siuviiolr These ratesare made upon atecostmethdwith nop osnfo statuessentially anaggreg_ any unfunded past service liability. For funding purposes, the following significant assumptions sn were used rin of the actuarial valuations as of June 30, 1984 and 1983: nu return on investments of 6% per year compounded annually; (2) projected salary increases of 4% per year compounded annually attributable to infla- tion; (3i pre- and post -mortality life expectancies of participants based on the UP -144 Mortality Table; and (4) rates of withdrawal from active service before retirement for reasons other than death, rates of disability and expected retirement ages developed on the basis of an investigation of actual plan experience. 41 F+ CITY OF IOWA CITY, IOWA i NOTES TO FINANCIAL STATEMENTS w, June 30, 1984 N Financial Reporting �r For financial reporting purposes, pursuant to UCGA Statement 6, the actuarial present value of credited projected benefits has been computed and included !+ in these financial statements. The actuarial present value of projected benefits consists of: (a) the actuarial present value of projected benefits payable to current retirants and beneficiaries, (b) the actuarial present w value of projected benefits payable to terminated vested participants, and (c) the actuarial present value of credited projected benefits for active �r participants. The actuarial present value of credited projected benefits for active participants represents a portion of the actuarial present value of r+ projected total benefits, giving effect to estimated salary increases to date r of retirement. The portion assumed to be credited is the portion represented ri by the ratio of (a) the number of years covered service rendered as of the date of the valuation to (b) the total covered service which will have been rendered as of the expected date of retirement. The actuarial present value w of credited projected benefits and the unfunded portion thereof reported in these financial statements differ from the actuarial accrued liability and r-� the unfunded portion thereof developed for funding requirement determination because different actuarial cost methods are used for the two purposes. 4 r" „ A summary of the actuarial valuations for financial reporting purposes are as follows: 6 �^Fire Police ti `June 30, June 30, June 30, June 30, i Date of actuarial 1984 1983 valuation 1984 1983 Net assets available E 4,168,768 $ 3,504,804 $3,786,011 $3,183,498 Actuarial present value of projected benefits payable to current retirants and �Ibeneficiaries E 2,928,685 $ 2,523,381 $1,742,930 $1,384,293 Actuarial present value of credited projected benefits for active participants 3,184,115 2,990,256 2,403,798 2,453,004 Total actuarial present value of credited projected benefits E6,112,800 $.5.513637 83�e297 541146n728 E3 Unfunded actuarial present value of credited projected benefits $(1, 944a0=2) $(2008,833) S_ 360,717) 5 S Increase in total actuarial present value of credited projected benefits from last valuation $--_599,163 $===760 .852 $- 309,431 S403_507 42 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATENENiS June 30, 1984 — Iowa Public Employees Retirement System The retirement system administered by the State of Iowa, IPERS, is funded by amounts withheld from the participating employees and an amount contributed by the City. These contributions are determined by the statutes of the State of Iowa and as of June 30, 1984, the percentages to be contributed on the first $21,000 of compensation were 3.7% for the employees and 5.75% for the City. All peranent ered bone of the loal retire- mentsystems, are lmyembersfbyhstatute oftthe vIowa Public Employeesc cRetirement System (IPERS). IPERS is a multiple -employer plan administered by the State of Iowa. There are currently 3014 reporting entities participating in the plan and approximately 133,000 employees. Members, upon termination of service after 4 years or reaching age 55, may — exercise a vesting interest in a future retirement. Upon reaching age 65, or _ early retirement at age 55, the member will receive a retirement allowance based on a monthly formula set by the statutes. Any member who terminates employment before retirement is entitled to a refund of their contributions plus interest. Upon the death of an active or vested member, both the member's contributions and the employer's contributions, plus interest, are payable to the benefi- ciary. As mentioned earlier, IPERS is a contributory system wherein allcredited benefits are funded with sufficient contributions. Unlike Social Security, no liability is assessed against future IPERS contributors for payment of present IPERS benefits. An actuarial valuation is performed annually. The most recently published report, dated June 30, 1983, shows a total asset amount of $1,991,658,140 and a net unfunded liability, which represent the present value of future costs attributable to prior service as of June 30, 1983, as $108,066,298, a decrease of approximately $21,679,612 from last year. To liquidate the accrued liability with annual payments commencing June 30, 1984 and ending June 30, 1998, the needed annual payment is $9,954,523. All the City's contributions for the year ended June 30, 1983, which represent approximately .3% of the total employers' contributions, have been paid within 30 days after year end. The 20 year funding payment on the liabilities attributable to the 1978 increases in retirees' benefits is $4,692,442. _ The June 30, 1983, valuation, using the assumptions stated in the actuarial report, shows that the total 1983-1984 fiscal year cost of benefits under the System, including the State contribution, is $150,299,031 or 8.71% of covered payroll; and such fiscal year cost ofbenefits under the System, but ex- cluding the State contribution, is $149,799,031 or 8.68% of covered payroll. This percentage is .29% lower than last year. These total costs as a percent of pay are actually less than projected in cost studies made last year because the actual experience (as to death, turnover, salary increases and fund earnings) of the System was, in the aggregate, favorable in relation to expected experience. In particular, fund earnings provided approximately _ $64,000,000 in excess of earnings expected under the interest rate assumption of 6.5%. 43 o?V A,� ? CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS June 30, 1984 The 8.680. of covered payroll contribution requirement is .77% less than the basic 9.45% of combined payroll contributions now being made by the employees and their employers. In 1975 the General Assembly expressed the intent that contributions rates be reviewed annually by the General Assembly and that, if the adjusted growth rate of state general fund revenues exceeds 5.50% for the preceding June 30, contribution rates will be increased .1% of covered pay for the members and .5% for their employers. Such increases would continue until the rate is 4% of covered pay for members and 7.2% for their employers. The General Assembly also expressed the intent that the formula benefit be w reviewed annually by them. They were to consult with the Iowa Public �i Employees Retirement System Division, and with the consulting actuaries, in considering an increase in the benefit formula. The intent that the present benefit formula be increased ultimately to 50% of the final five year average Ii salary has now been fully realized. Reporting Policies Investments Investments are reported at cost. The City intends to hold these long- r term investments until maturity and therefore, no loss is anticipated. Market values as of June 30, 1984 on the investments of the pension and retirement systems are as follows: Market Value Cost Fire Police T T- 3,282,472 Td;d3.77T- 3,658,573 Other information concerning the pension and retirement systems for the year ended June 30, 1984 is as follows: j Fire Police IPERS Employees' contributions $ 36,151 $ 40,408 $226,663 Employer's contributions 379,356 282,515 352_246 State contribution 43,210 34,201 Contributions as a percentage -i of active member payroll: City 32.09% 21.20% 5.75% State 3.66 2.65 -- Employees 3.10 3.10 3.70 " Percentage of compensation to be _ contributed for year ending June 30, 1985 per actuary: City 18,91% 30.89% 5.75% State 3,66 2.65 -- Employees 3.10 3.10 3.70 I 44 a�a9 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS June 30, 1984 Note 5. Segment Information for Enterprise Funds The City maintains seven enterprise funds. These funds are set up to operate primarily from proceeds of user charges. Segment information as of and for the year ended June 30, 1984, is as follows: Pollution Parking Control Water Sanitation Results of operations: Operating revenue Depreciation Operating income Operating grants Operating transfers in Interest expense Net income (loss) Financial position: Total assets Net working capital Property and equipment, additions 8 deletions Long-term debt Retained earnings Current capital contri- butions and transfers Total equity $1,109,517 $ 1,433,447 240,390 363,841 154,823 247,917 - - 1,026 327,266 177,123 (39,619) 307,383 $1,678,405 $1,025,562 161,852 3,342 171,448 119,361 977,451 82,851 45,409 - - 240,385 234,327 $9,737,907 $17,802,532 $5,401,712 $ 825,086 977,451 2,783,786 1,212,669 513,426 (3,079) 597,141 351,469 - 4,980,000 3,289,804 1,066,000 - - 4,234,387 955,500 2,214,180 565,631 Financial position: Total assets 463,975 184,828 - - 4,282,093 14,355,888 4,059,213 710,895 (99,485) Housing Mass 70,376 Airport Authority Transportation Total Results of operations: Operating revenue $ 68,449 $ 371,288 $ 800,479 _. S 6,487,147 Depreciation Operating income (loss) 22,642 (75,663) 100,111 87,486 108,691 (1,062,149) 1 000,869 _ 356,777) Operating grants Operating transfers in 653 109,186 - - 299,571 712,395 300,224 905,458 Interest expense Net income (loss) 47,750 144 572 (40,490) (24,112) 370 725, 624 Financial position: Total assets $ 785,661 $3,084,564 $4,149,014 - $41,786,476 Net working capital 145,764 302,997 (99,485) 5,836,608 Property and equipment, additions 8 deletions 70,376 1,012,897 2,424,528 4,453,332 - Long-term debt - - 2,638,774 - - 11,974,578 Retained earnings (137,204) (53,896) 567,376 8,345,974 Cu(deficcapital contra- butions and transfers 23,347 86,055 1,804,571 2,562,776 Total equity 776,289 193,561 3,671,208 28,049,147 45 aha' - w I CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS June 30, 1984 w Note 6. Bonded and Other Long-term Debt w General Obligation Bonds Various issues of general obligation bonds, totaling 512,150,000, are �r outstanding as of June 30, 1984. The bonds bear interest with rates ranging from 4.10% to 8.80% and mature in varying annual amounts ranging from i $100,000 to $500,000, with the final maturities due in the year ending June 30, 1994. Interest and principal payments on all general obligation bonds, j w except tax abated portions recorded in the enterprise funds, are accounted 1 ie for in the Debt Service Fund. Portions of several general obligation bond issues have been used to acquire s ' or expand enterprise fund facilities. In some instances, revenue generated in the enterprise funds are used to pay the general long-term debt principal and interest. The liability for these bonds has been recorded in the enter- prise funds because the City intends to continue using revenue from the enterprise funds for the payment of their principal and interest. Obligations Under Capital Lease ii Equipment with a cost of $79,968 is being acquired under capital leases. The June 30, 1984 balance of $50,071 is due in monthly and annual installments -i totalling $20,627 per year, including interest ranging from 10.77% to 17.64%, with the final installment due in December, 1988. iJ Revenue Bonds As of June 30, 1984, the following unmatured revenue bonds are outstanding: iParking Water Pollution Control Amount $4,980,000 $966,000 $940,000 Interest rates 6.00% to 7.00% 3.50% to 4.20% 3.25% to 3.75% Annual maturity $120,000 to $35,000 to $70,000 to $440,000 $177,000 $100,000 I ! _ The revenue bond ordinances require that water, pollution control and parking system revenue be set aside into separate and special accounts as it is received. The use and the amounts to be included in the accounts is as follows: Account Amount (a) Revenue Bond Sinking Amount sufficient to pay current bond and interest maturities. (b) Bond and Interest $1,000 per month for pollution control Reserve bonds, $2,500 per month for water bonds, and $5,000 per month for parking bonds until the reserve balance equals the maximum amount of principal and interest due on the bonds in any succeeding fiscal year. 46 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS June 30, 1984 (c) Depreciation, $2,000 per month for pollution control Extension and bonds, $3,000 per month for water bonds, Improvement and $5,000 for parking bonds. (d) Operations and $500 per month for the water bonds only Reserve until the account aggregates $50,000 — Special Assessment Bonds As of June 30, 1984, $265,000 unmatured special assessment bonds are out- standing. The annual maturities range from $35,000 to $40,000, and the bonds have a 10% interest rate. The special assessment bonds were issued to finance new street and sewer construction and are funded by the special assessments collections. Summary of Bond and Other Lona Term Debt Transactions A summary of the changes in long-term debt, by type, for the year ended _ June 30, 1984, is as follows: Increases Reductions Balance in Long -Term In Long -Term Balance June 30, 1983 Oebt Oebt June 30, 1984 Bonded Debt General Obligation Issue 1971 Issue 1977 $ 1,900,000 000 $ 000 $ 100,000 Issue 1978 1,700, $ 100000 __ 300,000 1,600175000 1 ,000 Issue 1979 4,500,000 -- 500,000 4,000,000 000 Issue 1980 2,400,000 Issue 1982 2 700 000 175,000 2,225,000 Total General Obligation$ tea. 2 700 — Yff T65 -M Revenue Parking Revenue $ 5,095,000 $ Pollution Control - $ 115,000 $ 4,980,000 Revenue 1,005,000 65,000 940,000 Water Revenue 1 088 0b00 __ 122 ,9385 Total Revenue ;-Tth' T------ 000 Special Assessment ff '3 0M __ f 35 000, $ 30 '23 Total bonded debt $ 0 Other Debt Employee vested benefits Long-term vacation $ 334,243 $ 312,363 $ 383,123 $ 263,483 Long-term sick leave 728 929 193 726 86 665 835990 Obligations under capital leases 17 891 so 100 17 920 Total other debt 5 Z , 50 0741 — Total long-term debt $21969,063 $ 556,189 $2,074,708 $20,450,544 47 — - 48 6:� 11af XITY OF IOWA CITY, IOWA I M cS TO FINANCIAL STATE)E M June 30, 1984 Summary of Principal and Interest Maturities w• Annual debt service requirements to service all outstanding June 30, 1984 bonded debt as of are as follows: t i Year Ending General Obligation Obligations Under June 30 Bonds Principal Interest Captial Principal Leases Interest 1985 1986 S 1,600,000 S 711,250 $14,935 $ 5,690 1 1987 1,575,000 628,025 1,575,000 543,250 14,236 9,916 3,570 2,251 1988 1989 1,575,000 457,500 10,984 1,183 1,575,000 371,450 1990-1994 4,200ODD ., 1� a ,11357b 3131x3131:09313131'2 as aaasusa aaa+,Vaaxs 313131+1`,... w, Year Ending Special Assessment Bonds Revenue i� June 30 Principal Interest Bonds Principal Interest y 1985 1986 $ 35,000 $ 26,500 $ 310,000 $ 391,573 1987 35,000 23,000 35,000 19,500 340,000 285,000 375,360 359,443 } 1988 1989 40,000 16,000 402,000 341,905 ti 1990-1994 40000 000 80,000 12,000 355000 322617 1,794,000 1,341,710 1995-1999 2000-2004 -- -- 1,470,000 886,912 -- ��Srbdb 1 930 000 342 884 3fdf = x31'2:3131'231 asasavva ib;�M'-221 3d'3SP''dpi< avavavvavv aviuvivaa Summary of Abated General Obligation Bonds Reductions Balance In Long -Term Balance June 30, 1984 Debt June 30, 1984 Abated by Water Fund: Issue Abated 1971 $ 200,000 by Pollution Control Fund: $100,000 f 100,000 ;.� Issue Issue 1978 1979 766,870 78,943 687,927 i Issue. 1980 367,858 1J t�00x0p �$2,1'774,1729 29 40,981 326,877 000{000 -I /4�44Q0 e'774,1 jJ1�0[g5�.Ly0�[00 $31'2'309'2004 j�[1J Q3�3355J avvxaysavv - 48 6:� 11af CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS June 30, 1984 Legal Debt Margin As of June 30, 1984, the general obligation debt issued by the City did not exceed its legal debt margin computed as follows: Assessed valuation: Real property $1,084,013,783 Personal property 31,127,851 Utilities 55,373,595 Monies and credits 41 829 Total valuation visaasaaasasa Debt limit, 5% of total assessed valuation $58,527,853 Debt applicable to debt limit 12 150 071 - Legal debt margin saasaaaaasa Housing Authority Notes The housing authority project notes were issued by the Iowa City Housing Authority to the U.S. Department of Housing and Urban Development (HUD) to finance the construction costs of the City's public housing projects. The notes bear interest at 5.49% and at maturity it is anticipated that these short-term project notes will be refinanced with a long-term (forty year) note sale as agreed upon in the turn -key contract for each program. The principal and interest will be paid by funds received from the Housing Authority's annual contribution contract with HUD. 49 — � �a9 - i CITY OF IOWA CITY, IOWA �- NOTES TO FINANCIAL STATEMENTS June 30, 1984 W I' Note 7. Changes in General Fixed Assets µa During the year ended June 30, 1984, general fixed asset acquisitions and , disposals were as follows: Balance Acquisitions Balance u. June 30, 1983 and Transfers Disposals June 30, 1984 By type: Land $ 2,939,007 $ 6,650 $ 4,350 $ 2,941,307 Buildings and ? structures 7,568,104 200,908 483,894 7,285,118 Other improvements 341,404 5,046 17,939 328,511 Equipment and vehicles 1,992,673 335,344 302,887 2,025,130 �i Construction in progress 123,001 115 0,288) 5437,660 -- 12 713 5112,7 9- 512,964,189 $80 , I aaaasaasaav aaaaar-a maaaaaa avavavaaays 1F ", I; By funding source: General Fund $ 3,836,993 $310,754 $648,377 $ 3,499,370 L. Special Revenue Funds 1,271,124 107,521 104,258 1,274,387 �. Gifts 117,790 13,235 44,600 86,425 { Capital Projects ' Funds: General j obligation bond proceeds 5,250,482 6,150 11,835 5,244,797 Other governments 2487 800 'fIY,9b'�,f8g -- -- 487';800 'f13',592774 3a3T66� aaaaaaaa 3809;Q7� aaaaaaaa "a2 Statement of General Fixed Assets - By Function Buildings Other Equipment Construction and Improve- and in Land Structures ments Vehicles Progress Total General $ 72,150 $ 810,986 $110,451 $ 369,185 $12,713 S 1,375,485 Police 35,730 328,535 364,265 Fire 41,581 304,119 -- 462,650 -- 808,350 Transportation -- 167,002 5,046 28,218 -- 200,266 _ I 1 Leisure and Cultural 822,188 5,961,465 178,917 825,387 -- 7,70,957 I Community Develont Block G ant 2,005,388 5,816 34,097 10,462 -- 2,055,763 Other Shared Revenue and _I Grants-- -- -- 693 -- 693 If $�30r 3_72H_51H 3_3_Za 3_2;d'15;r3�_ 3_TT,7r3_ $TT; i _5rr Laaaaa93aa " " C as 9a Pla aaa9 a I 50 i CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS June 30, 1984 Note 8. Interfund Receivables and Payables As of June 30, 1984, interfund receivables and payables were as follows: Shared Other Mass Revenues Construc- Sanita- Trans- Pollution General and Grants tion Water tation porta- Control Due To: Fund Fund Fund Fund Fund Fund Fund Due From: General Fund $ -- $ 24 $ -- $23,616 $ 2,347 $ 4,991 $ -- Community Development Block Grant Fund 109,962 -- -- - -- -- -- Shared Revenues and Grants Fund 1,260 -- -- -- -- -- -- - Debt Service Fund 109,891 -- 9,184 -- -- -- 26,277 Bridge, Street & Traffic Control Construction _ Fund 488,332 -- 15,039 -- -- -- -- Special Assess- ments Fund 14,235 -- -- -- -- -- Parking Fund 228,883 -- -- -- -- -- -- — Pollution Control Fund -- -- -- -- 1,537 -- -- Water Fund 7,020 -- -- -- -- -- -- Sanitation Fund 7,551 -- -- -- -- -- -- Airport Fund 83 -- -- -- -- -- -- Housing Authority Fund -- 7,909 -- - - -- -- - Mass Transporta- tion Fund 4,878 -- -- -- -- -- -- Equipment Main- tenance Fund 182 -- -- - -- -- -- Non-Expendable — Trust Fund 1,765 -- -- -- -- -- -- Expendable Trust - Fund 285 -- -- -- -- -- -- J.C.C.O.G. Agency _ Fund -- 33 -- -- -- -- -- _ Mayor's Youth Agency Fund 4,375 -- -- -- -- -- -- _ 978 708 $7,966 $24,223 $23,616 $3,884 $4,991 $26,277 avvvivvv vavvaa aavaa va vvvvva. ova avv asvavv aavvvsv 52 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS June 30, 1984 I! Equipment Central Fire Pension JCCOG Maintenance Services and Retirement Agency Total Due To: Fund Fund Fund Fund Due From: p' General Fund $ 44,683 $1,831 $ -- $ -- $ 83,492 I i Community Development f" Black Grant Fund 145 166 -- -- 110,273 Shared Revenues M! and Grants Fund 162 233 -- -- 1,655 .j Debt Service -- -- 145,352 Fund -- -- w, Bridge, Street 8 I� Traffic Control Construction Fund -- -- 1,300 -- 504,671 Special Assess- -- -- -- 14,235 ments Fund Parking Fund -- 11203 76 -- -- 230,162 Pollution Control Fund 3,137 89 4,763 Water Fund 6,524 20 13,564 Sanitation Fund 20,801 6 -- 20 28,384 Airport Fund 1,151 131 -- -- 1,365 _ Housing Authority -- -- -- 7,909 Fund -- Mass Transporta- tion Fund 46,163 133 -- -- 51,174 Equipment Main- -- -- 182 tenance Fund -- -- — Non -Expendable Trust Fund -- -- -- -- 1,765 Expendable Trust Fund -- -- -- -- 285 - J.C.C.O.G. Agency 255 -- -- 307 Fund 19 Mayor's Youth -- -- 4 375 —' Agency Fund Total -- -- 940 51+��0 ;�.� 20 $12L�8�8s .8 J Note 9. Federal Revenue Sharing Federal revenue sharing monies, when received, are deposited in the Revenue y Sharing Fund as a temporary depository for the purpose of satisfying the accounting and reporting requirements of the federal revenue sharing regula- tions. The City budgets and accounts for the expenditure of federal revenue sharing monies within the appropriate operating fund, as determined by the _ nature and purpose of each expenditure. As expenditures are made from revenue j - sharing monies, the expenditure is charged to the individual operating fund and a transfer is recorded as having been made from the Revenue Sharing Fund. 52 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS June 30, 1984 The following tabulation shows, by program the amount of monies transferred from the Revenue Sharing Fund to the various operating funds for the year ended June — 30, 1984: Nome and community environment $281,869 — Policy and administration 154 830 Total $436,699 Note 10. Contractual Comitments The total outstanding contractual commitments for construction and equipment _ purchases as of June 30, 1984, amount to $2,034,898. Note 11. Contingent Liabilities The City is named as defendant in a lawsuit for $1,750,000 in which the plain- tiff claims a decline in property valuation related to the downtown hotel project. There are numerous other lawsuits pending against the city for various reasons. The outcome and eventual liability of the City, if any, in these cases is not known at this time. Effective January 1978, the City discontinued its general liability insurance coverage and established a self-insurance program for tort liability claims of less than $1,000,000, in lieu of obtaining insurance coverage. From January, 1980 through April, 1980, the City had no liability insurance coverage and was totally self-insured. In April 1980, the City again obtained general liability insurance coverage which covers tort liability claims relating to incidents occurring after April 24, 1980. The current coverage provides for claims up to $10,000,000. The source of funding for this program is a separate tax levy within the General Fund. The City maintains hospitalization, some life insurance coverage for all of its permanent employees, and long-term disability insurance on its non -civil service full-time employees. The cost of the insurance is paid for in full by the City. All permanent City employees accumulate sick leave hours for subsequent use. These accumulations do not vest and therefore are not recognized as expenditures by the City until used or paid. The City's approximate maximum contingent liability for sick leave benefits as of June 30, 1984, is as follows: Governmental Fund Type $ 791,781 Proprietary Fund Type 255 691 Total .l1/: 53 as�a9 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS !" June 30, 1984 Is Note 12. Industrial Development Revenue Bonds I� The City has participated in thirteen issues of industrial development revenue bonds ranging from $360,000 to $24,235,000, issued for the purposes of con- structing privately operated manufacturing and other facilities within the City. These bonds are not direct or contingent liabilities of the City. Revenue from if lease agreements and property purchased with the bond proceeds are pledged for the total payment of principal and interest on the bonds and the bondholders can look only to these sources for repayment. ii Note 13. Subsequent Event Subsequent to June 30, 1984, the City has received funds of $1,484,128 out of a total $2,081,000 Urban Development Action Grant agreement with the Department of Housing and Urban Development. These •grant monies will be loaned to the developer of the downtown hotel project. The loan is to be repaid to the City over 25 years with interest at 8%. "1 r .1 i -I i 54 li CITY OF IOWA CITY SPECIAL REVENUE FUNDS The Special Revenue Funds are utilized to account for revenue derived from for as separate funds. specific sources which are required to be ac counted and their purpose ar in this categorye as follows: The funds included from U.S. Community Development Block Grant Fund - accounts for revenue Development Community Development Block Department of Housing and Urban Grant programs. by various Other Shared Revenue and Grants Fund - accounts for revenue ams from funded reimbursable progr sources, including road use tax monies and federal and state grants. Federal Federal Revenue Sharing Fund accounts for monies. received from Revenue Sharing entitlements. 56 ASSETS Investments Receivables, interest Due from other funds Due from other governments Total assets CITY OF IOWA CITY, IOWA COMBINING BALANCE SHEET ALL SPECIAL REVENUE FUNDS June 30, 1984 Other Comnunity Shared Federal Development Revenue Revenue Block Grant And Grants Sharing Total $ 3,088 $ 298,352 $ 243,241 $ 544,681 - - 3,903 3,984 7,887 7,966 - 7,966 112,805 112,198 139,148 364,151 $ 115,893 S 422,419 $ 386,373 $ 924,685 LIABILITIES AND MUNICIPAL EQUITY Liabilities: Accounts payable Accrued liabilities Deferred revenue Due to other funds Total liabilities Municipal equity, fund balance (deficit): Reserved for encumbrances Unreserved Total municipal equity Total liabilities and municipal equity $ 1,658 $ 3,489 $ - $ 5,147 3,962 5,740 - 9,702 - - 13,022 - 13,022 110 273 1 655 - 111 928 $ 11 $ 385 $ - - $ - - $ 385 (385) 398 386 373 784 501 5 5 11,893 $ 422,419 S __386,373 $ 924,685 __'_________________ ________ 57 a��9 It CITY OF IOWA CITY, IOWA COMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCES ALL SPECIAL REVENUE FUNDS Year Ended June 30, 1984 Other Community Shared Federal Development Revenue Revenue Block Grant And Grants Sharing Total REVENUE Intergovernmental $ 888,356 $ 1,621,917 $ 569,867 S 3,080,140 Uses of money and property 42 18,116 17,221 35,379 73 Charges for services 73 _ _ 158.449 Miscellaneous 146.476 11,973 $1,034,947 $ 1,652,006 S 587,088' 3-3274-M EXPENDITURES- $ - - $ 682,992 Home and community environment $ 682,992 $ 49 970 443 50,413 Policy and administration _ _ Capital outlay 351.455 351.455 $1,034,447 S 49,970 S 443 S 1,084,860 Revenue over expenditures $ 500 $ 1,602,036 S 586,645 $ 2,189,181 OTHER FINANCING SOURCES (USES) Operating transfers 500 $ - $ 500 From other funds $ - - $ (To) other funds (500) 1 496 424) 4+ "�) 1 9�) Revenue and other financing sources over (under) expenditures and other financing uses FUND BALANCE, BEGINNING FUND BALANCE, ENDING $ - - $ 106,112 $ 149,946 $ 256,058 292,401 236,427 528,828 $ay=»ve» Sas 398. 1 S� 386 373 fay 78��886 58 c,53 lla9 59 a�a9 CITY OF IOWA CITY, IOWA _ COMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE _ NON -GAAP BUDGETAND ACTUAL CIAL R BAVE ALLYear Ended June 30, 1984 Community Development Other Shared Grants Block Grant Actua Revenue and Budget Actua Budget _ REVENUE $1,083,000 $ 984,150 $ 1,591,002 E 1,641,563 Intergovernmental - 73 Charges for services Use of money and property _ - - 42 146,476 - - 15,632 58,409 11.973 Miscellaneous 125.000 51,208.000 $1,130,741 S 1 649,411 S 1 669.168 _ EXPENDITURES- Home and community environment $ 699,694 f 681,156 - $ " $ 39,579 46,653 policy and administration391569 , 372,157 - - 2,574 49,227 Capital outlay 51,091.263 51.059,313 5 39,579 $ — - Revenue over $ 116,737 $ 71,428 S 1,609,832 $ 1,619,941 expenditures OTHER FINANCING SOURCES (USES) Operating transfers:- _ From _other funds _ _ _ _ _ (500) - 500_ ;(1 ,596,239)f(1 496,424) _ (To) other funds s s -500) 5(1,596,239)5(1,495,924) Revenue and other financing sources _ over (under) expenditures and $ 116,737 $ 70,928 $ 13,593 $ 124,01 other financing uses FUND BALANCE, BEGINNING 177 742) 1( 77,742) _L�— 173,076 173,076 — FUND BALANCE, ENDING 8(61,005) $ (106.,814) $___186_669 $=_ 297,093 59 a�a9 j. I4 '. le Federal Revenue Sharing Total F Budget Actual Budget Actual it t k j $ 620,000 5 583,142 f 3,294,002 b 3,208,855 73 5,000 15,926 600 ,449 183,409 158000 S 625,000 E 599,068 5 3,482,411 $ 3,398,977 WW $ - - f - - $ 699,694 $ 687,156 443 39,579 47,096 - f 4�3 391 569 f 1,1342 374 731 E1,10 $ - - ,983 $ 625,000 $ 598,625 $ 2,351,569 $ 2,289,994 _-f 500 66 ) _f�f 436 699) 9. (2,268,844) + (1.933.623) Trr.7=) 1 (47,605) f 161,926 $ 82,725 $ 356,871 81,315 81,315 76,649 76,649 s�� �3�110 b� 24a 241 5... 159.,374 J ....433.520 !7 i 60 Qla 07 62 w i� W I i I2 i r+ 1 � f ( �I 1 j CITY OF IOWA CITY, IOWA CAPITAL PROJECT FUNDS The Capital Projects Funds are utilized to account for all resources used in - I the acquisition and construction of capital facilities and other major fixed assets, with the exception of those that are financed by special assessments or by enterprise fund monies. The funds in this category are as follows: Bridge, Street and Traffic Control Construction Fund - accounts for the construction or replacement of infrastructure fixed assets such as streets, bridges, dams, sidewalks, lighting systems, and storm sewers. Library Construction Fund - accounts for the construction of the new public library funded by general obligation bonds. �I Other Construction Fund - accounts for the construction or replacement of other City general fixed assets such as administrative buildings with various funding sources including general obligation bonds, intergovernmen- tal revenues, and contributions. I I I _ 62 LIABILITIES AND MUNICIPAL EQUITY Liabilities: Outstanding warrants Accounts payable Contracts payable Accrued liabilities Due to other funds Total liabilities Municipal equity, fund balance (deficit): Reserved for encumbrances Unreserved Total liabilities and municipal equity $ _ _ ; 1,060 ; - - f 1,060 11,575 - - - - 11,575 41,820 - - - - 41,820 - - - - 1,848 1,848 504T --M''913 - - 5 3—Td66 3-- ; 26268,450399 $ - $ 1100,,498 $ 279,007 7a 'h�gzgl 73 M 30,990 $ 1,060 i 7181.551 $.,750,6011 63 _ CITY OF IOWA CITY, IOWA COMBINING BALANCE SHEET ALL CAPITAL PROJECTS FUNDS June 30, 1984 Bridge Street and Traffic Control Library Construction Construction Other Construction Total ASSETS $ 1,060 ; - - ; 45,744 E 46,804 Cash 26,335 1,060 626,233 653,628 Investments Receivables: Accounts 1,465 - - _ _ - 22,351 1,465 22,471 Interest2,010 120 - - - 2,010 Due from other governments 24.P23 24,223 Due from other funds 5__ 30,990 E_ 1,060 E_ 718,551 - ;- 750_601 Total assets e000vee _e_asevice LIABILITIES AND MUNICIPAL EQUITY Liabilities: Outstanding warrants Accounts payable Contracts payable Accrued liabilities Due to other funds Total liabilities Municipal equity, fund balance (deficit): Reserved for encumbrances Unreserved Total liabilities and municipal equity $ _ _ ; 1,060 ; - - f 1,060 11,575 - - - - 11,575 41,820 - - - - 41,820 - - - - 1,848 1,848 504T --M''913 - - 5 3—Td66 3-- ; 26268,450399 $ - $ 1100,,498 $ 279,007 7a 'h�gzgl 73 M 30,990 $ 1,060 i 7181.551 $.,750,6011 63 _ J .- CITY OF IOWA CITY, IOWA COMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCES ALL CAPITAL PROJECTS FUNDS Year Ended June 30, 1984 Bridge Street and Traffic Control Library Other Construction Construction Construction Total REVENUE Intergovernmental revenue Charges for services Use of money and property .Miscellaneous EXPENDITURES, capital outlay Revenue over (under) expenditures OTHER FINANCING SOURCES (USES) Operating transfers: From other funds (To) other funds Revenue and other financing sources (under) expenditures and other financing uses FUND BALANCE (DEFICIT), BEGINNING FUND BALANCE (DEFICIT), ENDING $ 15,876 $ - $ 1,167 S 17,043 4,659 - - - - 4,659 502 - - 88,528 89,030 7.494 - - 353 7,847 $ 1,505,435 $ 30,975 $ 60,397 S 1,596,807 $(1,476,904) $ .(30,975) $ 29,651 $(1,478,228) $ 974,344 $ - - $ 12,766 $ 987,110 (1,306)935 449) (936.755) $ (502,560) $ (32,281) $ (893,032) $(1,427,873) (26,364) 32,281 1,611,583 1,617,500 S--(5282924) $�=��=_�__= f��118,551 f�..189�62z 64 CITY OF IOWA CITY, IOWA COMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE NON-GAAP BASIS - BUDGET AND ACTUAL _ ALL CAPITAL PROJECTS FUNDS Year Ended June 30, 1984 Bridge, Street and Traffic Control Construction u ae c ua REVENUE Intergovernmental $ 2,295,873 $ 26,150 Charges for services - - 4,659 Use of money and property - - 485 Miscellaneous 6 030 ii43 s7 $7°'3d _ EXPENDITURES, capital outlay $ 6,234,779 $ 1,476,443 i Revenue over (under) expenditures S(3,938,906) $(1,439,119) OTHER FINANCING SOURCES (USES) Operating transfers: — From other funds $ 782,505 $ 974,344 (To) other funds Proceeds from general obligation bonds 3,171,074 - - $ 3,953,579 S 914,344 Revenue and other financing sources over (under) expenditures and other financing uses $ 14,673 $ (464,775) FUND BALANCE, BEGINNING (12,501) (12,501) I, FUND BALANCE, ENDING $-- 2,172 $ (477,276) .. ___________ 65 avopy I4 Fa Ig t 1 Library Construction Other Construction Total r Budget Actual Budget Actual Budget Actual E $ - - E - - $ $ 1,167 $ 2,295,873 $ 27,317 4,659 �a 89,422 89,907 3,548 353 3,548 6,383 fa E -- E -- E 3,548 E 90,942 E 2,299,421 E 128,266 1! $ 37,701 $ 37,455 $ 288,763 $ 67,568 $ 6,561,243 $ 1,581,466 �i ff t $ (37,701) E (37,455) $ (285,215) $ 23,374 $(4,261,822) $(1,453,200) r ti r- $ E -- $ 235,298 $ 12,766 $ 1,017,803 $ 987,110 (1,306) (935,449) (936,755) - - $ - - 3 9� ) 3 171 074 3�3'TBB:`S77' 6 35b �) $ (37,701) $ (38,761) E (49,917) $ (899,309) $ (72,945) $(1,402,845) t '•f 38,761 38,761 1,586,325 1,586,325 1,612,585 1,612,585 $ 1,060 $ - - $1,536,408 $ 687,016 $ 1,539,640 $ 209,740 ry I _ 66 avopy ;I CITY OF IOWA CITY, IOWA ENTERPRISE FUNDS The Enterprise Funds are utilized to account for operations and activities that are financed and operated in a manner similar to a private business enterprise, and where the costs of providing goods or services to the general public; on a continuing basis is expected to be financed or recovered primar- ily through user charges, or where the City has .decided that periodic determination of revenues earned, expenses incurred,, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The funds in this category are as follows: Parking Fund - accounts for the operation and maintenance of all the City's "on" and "off' street public parking facilities. Pollution Control Fund - accounts for the operations and maintenance of the City's water pollution control facility and sanitary sewer system. Water Fund - accounts for the operation and maintenance of the City's water system. Sanitation Fund - accounts for the operations and maintenance of the City's solid waste collection system and landfill. Airport Fund - accounts for the operation and maintenance of the City's airport facility. Housing Authority Fund - accounts for the operations and activities of the City's low and moderate income housing assistance programs. Mass Transportation Fund - accounts for the operation and maintenance of the City's public transportation system. 66 0 1. CITY OF IOWA CITY CONBININB BALANCE SHEET ALL ENTERPRISE FUNDS June 30, 1984 Pollution ASSETS Parking Control Cash $ 752 $ 357 Investments 1,442,448 2,662,931 Receivables: Accounts and unbilled usage 811 208,117 Interest 9,254 42,944 Due from other funds - - 26,277 Due from other governments - - - - Inventories - - - - Property and equipment: -' Land 1,653,544 19,293 Buildings and structures 7,268,717 2,356,666 Improvements other than buildings 3,539 14,167,281 Equipment and vehicles 16,179 82,220 Accumulated depreciation (657,337) (4,799,465) - Construction,in progress - 3,035,911 Total assets $9,737,907 $17,802,532 — LIABILITIES AND MUNICIPAL EQUITY Liabilities: Accounts payable $ 30,041 $ 24,552 — Contracts payable Accrued liabilities 50,315 91,407 - Due to other funds 230,162 4,763 Due to other governments - - - - Deferred revenue - - - — Interest payable 165,296 36,118 Deposits - - - - — Revenue bonds payable 4,980,000 940,000 Housing Authority notes payable General obligation bonds payable - 2,349,804 — Total liabilities $5,455,814 $ 3,446,644 Municipal equity: _ Contributed capital $ 47,706 $13,400,388 Retained earnings (deficit): - Bond ordinance reserves 514,738 2,220,576 Unreserved 3 719 649 ((1 265 076) — Total municipal equity T4;2B2;D�J3 T�7 355•;w Total liabilities and municipal equity $9,737,907 $17,802,532 — ===v===avv ==v==e==e=v 69 _ a��9 H �e w Housing Mass s Water Sanitation Airport Authority Transportation Total I� $ 2,521 1,048,930 $ 300 504,494 b -- 152,463 f 103,867 210,855 f 1,255 131,891 f 109,052 6,154,012 i rill 222,183 60 500 111,627 7,312 2,673 - 149 1,148 6,722 543,886 129,554 , 23,616 _ 3;68A " " - - 240,355 4,991 232,314 58,768 472,669 w 131,418 _ - - 131,418 60,547 154,690 41,287 254,132 551,992 258,500 2,410,800 11,200 173,694 2,411,906 16,524,798 3,721,642 3,008,217 8,274 538,964 21,474 - 34,014 293,230 1,508,535 18,019,505 1,728,408 64,036 '(3,015,813) 1,950 (8,732) (736,037) (173,976) (5,478,083) 73,915 2(368,257) M 55,401,712 $5, ; 825,086 f 785,661 $3,084,564 $4,149,014 541,786,476 41,786-4__ ii $ 81,039 5 14,965 f 1,738 $ 8,319 f 33,365 165,318 f 194,019 165,318 88,958 13,564 70,842 28,384 6,269 1,365 37,660 7,909 116,542 51,174 461,993 337,321 J 25,841 111,407 137,248 - - 98,166 - - 98,166 10,300 - - - - - 63,984 10,350 _ _ 275,698 92,988 ! 82,638 - - 6,886,000 _ 966,000 _ _ _ _ 2,636,774 _ _ 2,638,774 100 000 3T;33P;fiJil riI4.1�JT - - X377 - -- �89I-663 22 449'8043 (1,845,033 f 145,264 $ 913,493 f 247,457 $3,103,832 $19,703,173 _ 896,033 1,318,147 - - 56-5-1-63-1 - - 1( 37,2204) 777855,268611 (53,896) '567 6 3,631,347 4 7 14 627 _ ;5,401,712 f- 825,086 S- $3,084,564 $4,149,014 $41,786_476 I I- _ 70 v�52a9 71 A tl;?f CITY OF IOWA CITY COMBINING STATEMENT OF REVENUE, EXPENSES AND CHANGES IN RETAINED EARNINGS ALL ENTERPRISE FUNDS Year Ended June 30, 1984 " ' Pollution Parking Control REVENUE: Charges for services and use of property ;1,108,615 ;1,375,599902 — 7 Miscellaneous — - EXPENSES: Personal services ; 455,607 ; 441,906 - Commodities 36,564 222 1833 59,335 — 3 448 Services and charges — Operating income (loss) before depreciation ; 395,213 ; 611,758 — Depreciation �240�3900 154'82s 363 841 — 247'917_ Operating income (loss) b NONOPERATING INCOME (EXPENSES): Gain (loss) on disposal of fixed assets (1,524) 10,284 Operating grants 134,348 7.25,279 Interest income (327,266) (177,123) Interest expense Income (loss) before operating transfers i (39,619) ; 306,357 ` OPERATING TRANSFERS IN (NET) - 1,026 _ Net income (loss) ; (39,619) ; 307,383 _ Depreciation of assets acquired by contributed capitalto reduce contributed capital — Increase (decrease) in retained earnings) RETAINED EARNINGS (DEFICIT), BEGINNING 4,274,006 648,117 RETAINED EARNINGS (DEFICIT), ENDING ;4,234,387 ; 955,500 71 A tl;?f Housing Mass Water Sanitation Airport Authority Transportation Total $1,589,306 $1,025,099 $ 43,196 $ 370,608 $ 800,479 $6,312,902 iI 676;406 � $ 668;449 3 37T 185 3 711 174 245 3s�7�1aT $ 520,895 $ 412,597 $ 34,482 $ 137,487 $ 1,043,828 $3,046,802 145,918' 67,310 25,644 46,204 8,806 389,781 678,292 422,952 61,344 - - 701,303 2,406,472 $1,345,105 $ 902,859 $ 121,470 E 183,691 E 1,753,937 55,843,055 $ 333,300 $ 122,703 $ (53,021) $ 187,597 $ (953,458) $ 644,092 161,852 3 342 22,642 100 111 108 691 1 000 869 $ 171,448 119,361 $ (75,663) $ 87,486 $(1,062'149) $ (356,177) - 1,895 12 - - 10,667 653 - - 299,571 300,224 114,346 32,115 11,679 16,584 26,071 560,422 (45,409) - - (144,572) - (694,370) $ 240,385 $ 151,476 $ (61,436) $ (40,490) $ (736,507) $ (179,834) 82,851 109,186 - - 712,395 905,458 $ -240,385 $ 234,327 $ 47,750 $ (40,490) $ (24,112) $ 725,624 84,341 84,341 $ 240,385 $ 234,327 $ 47,750 $ (40,490) $ 60,229 $ 809,965 1,973,795 331,304 (184,954) (13,406) 507,147 7,536,009 $2,214,180 $ 565,631 E (137,204) $(53,896) $ 567,376 $8,345,974 72 c'? s/.?9 CITY OF IOWA CITY _ COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION ALL ENTERPRISE FUNDS Year Ended June 30, 1984 Pollution Parking Control CASH AND INVESTMENTS PROVIDED BY Operations: Net income (loss) E (39,619) f 307,383 _ Items which did not (provide), or require outlay of, cash and investments: - Depreciation 240,390 363,841 Loss (gain) on disposal of fixed assets 1,524 (10,284) 7 (Increase) decrease in: _ Accounts and unbilled usage receivable (150) (12,231) Accrued interest receivable (5,057) 18,997 r Due from other funds - - 35,877 • —' Due from'other governments - 53,382 Inventories Increase (decrease) in: Accounts, payable 23,743 (34,701) — Accrued liabilities 6,178 10,577 Deferred 'revenue - - _ Due to other funds (19,772) 1,547 Due to other governments - - - - Interest payable (3,365) 1,276 — Total cash and investments provided by operations $ 203,872 5 735,664 _ Other sources:— Contracts payable - - _ - Deposits - - - - Proceeds from housing authority notes - - - Due to other governments - - Contributed capital - - 463,975 E 203,872 _ $1,199,639 CASH AND INVESTMENTS APPLIED TO Purchase of property and equipment $ - - $ 573,452 — Contracts payable - - 5,225 _ Deposits - - - - Payment of bonds 115,000 306,969 — ..Due to other,governments - - T1T.b66 - � ... Net increase (decrease) in cash and _ investments, as below E 88,872 $ 313,993 SUMMARY OF NET CHANGES IN CASH AND INVESTMENTS, increase (decrease) in: Cash $ (52,823) $ 357 Investments 141,695 313,636 Net increase (decrease) in cash and investments $ 88,872 $ 313,993 -aaaaaaaaa aaaaeaaaaa 73 _ w w Ii Housing Mass Water Sanitation Airport Authority Transportation Total II S 240,385 $ 234,327 $ 47,750 $ (40,490) $ (24,112) $ 725,624 i N! 161,852 3,342 22,642 100,111 108,691 1,000,869 - (1,895) (12) - - (10,667) 26,005 8,058 155 96 (535) 21,398 43,587 (2,896) (950) 3,336 503 57,520 r (23,616) (3,884) - - (4,991) 3,386 - - (122,234) 95,779 26,927 l (2,612) - - - - (2,612) 17,062 5,027 (20,025) 1,843 (103,152) (110,203) r iM 10,205 3,724 1,256 9,490 19,622 61,052 11,761 - - 11,761 (7,415) (1,205) 436 (59,591) 7,232 (78,768) �i (5,259) - - - (13,002) - - (18,261) 2,808 - - - - 63,984 - - 64,703 $ 463,002 f 246,493 $ 49,369 $ (44,708) f 99,037 $1,752,729 165,318 165,318 I') 52,231 _ _ _ - - - _ _ 52,231 1,031,415 1,031,415 111,407 111,407 $ 184,828 700,061 $ - - 246,493 $ 23,347 72,716 86,055 $ 1,072,762 1,888,913 $2,264,675 2,647,118 $5,760,218 M $ 351,469 $ f 39,081 $ 1,012,896 $2,424,528 $4,401,426 - - 14,238 - - - - 19,463 1,010 - - 1,010 222,000 - - - - 34,490 - - 678,459 - = - - - 1,031,415 - 1,031,415 $ 573,469 $ 14,238 $ 39,081 $ 2,079,811 $2,424,528 $6,131,773 $..126,592 ; 232,255 f 33,635 $(1,007,049) E (159,853) f (371,555) aasaass ¢ae svav¢aaaaa aaavasssaev saassvavas avaaa asaaa -I $ (74,866) $ - - $ - - $ (17,409) $ $ (144,741) 201,458 232,255 33,635 (989,640)1( 59,853)2( 26,814) $ 126,592 S 232,255 S 33,635 $(1,007,049) S (159,853) $ (3711555) I- ssa¢¢aa aaa sa¢sasasaa avaa¢aaaaa aa¢as¢aaa¢a asaav ass¢a aaass sa sss 74 �4 f C r �4 A CITY OF IOWA CITY, IOWA A fw Ci INTERNAL SERVICE FUNDS F' The Internal Service Funds are utilized to account for goods and services reimbursement provided by one department to other City departments an a cost basis. The funds in this category are: Equipment Maintenance Fund - provides maintenance for City departments from vehicles and a central equipment and rents vehicles to other City vehicle pool. k f' ; Central Services Fund -provides printing and office supplies to other City departments. h) M. i — i 76 I - a�a9 CITY OF IOWA CITY, IOWA COMBINING BALANCE SHEET ALL INTERNAL SERVICE FUNDS June 30, 1984 Equipment Central Services Total ASSETS Maintenance Investments $ 613,623 $ 52,209 $ 665,832 Receivables: 6,572 - - 6,572 Accounts Accrued interest 8,395 123,988 1,139 8,940 9,534 132,928 Due from other funds 350,487 24,874 375,361 Inventories Property and equipment: 45,462 - - 45,462 Land Building and structures 61,844 541,365 - - - 561,844 41,365 Improvements other than buildings 2,103,650 77,738 2,181,388 Equipment and vehicles Accumulated depreciation 1 2( , 73,9111 (18,931) 1 2( 92.842) Total assets 521581,475 $ 145,969 $2,727,444 LIABILITIES AND MUNICIPAL EQUITY Liabilities: Excess of outstanding checks over $ 4,046 $ - - $ 4,046 bank balance Accounts payable 120,683 2,804 - - 123,487 55,885 Accrued liabilities 55,885 182 _ _ 182 Due to other funds Total liabilities Municipal equity: Contributed Capital $1,209,320 $ 3,295 $1,212,615 1 331 229 Retained earnings 1 191 359 - z- 139 870 5 1-- 4 35 2,54 ,8 4 Total municipal equity Si + Total liabilities and municipal 5.2 E 145,969 52s,727,444 equity ,581,475 aasaaaaa 77 CITY OF IOWA CITY, IOWA COMBINING STATEMENT OF REVENUE, EXPENSES AND.CHANGES IN RETAINED EARNINGS ALL INTERNAL SERVICE FUNDS Year Ended June 30, 1984 Equipment Central Maintenance Services Total REVENUE: Charges for services and use of property Miscellaneous12 442 8 210 20 652 EXPENSES: Personal services Commodities Services and charges Operating income before depreciation Depreciation Operating income (loss) NONOPERATING REVENUE: (Loss) on disposal of fixed asset Interest income Net income (loss) RETAINED EARNINGS, BEGINNING RETAINED EARNINGS, ENDING 78 $1,518,196 $ 55,175 $1,573,371 IT-53lf,M '✓moi- 385 3T -J . = J S 384,257 $ - - $ 384,257 742,859 16,870 759,729 16706 27 2366G 194 9667 $ 236,222 $ 19,249 $ 255,471 241,938 8,662 250,600 $ (5,716) $ 10,587 $ 4,871 (39,558) - (39,558) 34,706 4,930 39,636 $ (10,568) $ 15,517 f 4,949 1,201,927 124,353 1,326,280 $1,19_1,359 $ 1_3_9,870_ $1,3_3_1,22__9 'J IIII9II O Oi30 S 44? oaf CITY OF IOWA CITY, IOWA COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION ALL INTERNAL SERVICE FUNDS Year Ended June 30, 1984 Equipment Central Maintenance Services Total CASH AND INVESTMENTS PROVIDED BY Operations: Net income (loss) Items which did not (provide), or require outlay of, cash and investments: Depreciation Loss on disposal of fixed assets (Increase) decrease in: Accounts receivable Accrued interest receivable Due from other funds Inventories Increase (decrease) in: Excess of outstanding checks over bank balance Accounts payable Other accrued liabilities Due to other funds Total cash and investments provided by operations Other sources: Contributed capital CASH AND INVESTMENTS APPLIED TO Purchase of property and equipment Net increase in cash and investments $ (10,568) $ 15,517 $ 4,949 241,938 8,662 250,600 39,558 - 39,558 (4,279) (4,279) (1,149) (400) (1,549) 22,234 (3,210) 19,024 (6,421) (4,483) (10,904) 4,046 - - 4,046 53,803 2,804 56,607 7,578 - - 7,578 (218) - - 218) $ 346,522 $ 18,890 $ 365,412 33 620 3 295 36 915 �39>f:Td'1 3—iE'185 7tttt $ 408,934 $ 20,094 $ 429,028 $ (28,792) $ 2,091 $ (26,701) SUMMARY OF NET CHANGES IN CASH AND INVES174ENTS decrease in investments $ _(28,792) f _ 2,091 $ (26,701) 79 aVA9 F' �Wwt I i CITY OF IOWA CITY, IOWA i w TRUST AND AGENCY FUNDS i The Trust and Agency Funds are used to account for assets held by the City in i a trustee or custodial capacity for the City's two pension and retirement r funds and for other entities, such as individuals, private organizations, or other governmental units. These fund types are categorized as follows: is Expendable and Non -expendable Trust Funds: The City maintains an expendable trust fund through which the majority of the City's non-proprietary employee related benefits are funded by a I property tax levy. The City levies the property tax within the Trust and f Agency Funds, as required by Section 384.6 of the Code of Iowa, 1983. C The fund balance for this expendable trust is classified as "reserved for H I.� employee retirement commitments." The City also maintains a non -expendable trust fund, perpetual care, as required by cemetery deeds sold through May 1973. The investment proceeds from this fund are transferred to the general fund each year to •� be applied against cemetery operating expenditures. The fund balance for this non -expendable trust is classified as "reserved for perpetual care." Pension and Retirement Trust Funds t "i The City maintains two pension and retirement trust funds for City employees as follows: { iy Fire Pension and Retirement Fund I Police Pension and Retirement Fund (f ti Agency Funds LThe for the following funds: City acts as custodian agency •, Project Green Mayor's Youth Employment Program Johnson County Council of Governments Eldercraft Shop Library Foundation 80 CITY OF IOWA CITY, IOWA COMBINING BALANCE SHEET ALL TRUST AND AGENCY FUNDS June 30, 1984 Pension and Expendable It fE u �w expendable Agency ASSETS I Fund -i CITY OF IOWA CITY, IOWA COMBINING BALANCE SHEET ALL TRUST AND AGENCY FUNDS June 30, 1984 LIABILITIES AND MUNICIPAL EQUITY Liabilities: Accounts payable $ 31,167 $ - Accrued liabilities - Due to agency - - - Due to other funds - 285 Deferred revenue - - 692 090 Total liabilities 3Tb7 Municipal equity, fund balances, reserved for Employee retirement commitments $7,954,779 $123,710 Perpetual care - - - Total fund balance $7,954,779 5123,710 Total liabilities and municipal equity $7 985,946 $816,085 aaiavasaaa vaaaaaaa 82 $ - $ 19,928 $ 51,095 - - 8,446 8,446 142,218 142,218 1,765 4,682 6,732 692 090 �TTGS TI m -m -- $ - - S - - $8,078,489 80,435 - 80 435 $80,435 8,924 $82,200 $175,274 $9,059,505 aaaaaaa aaaaaaaaaaaaaaavaa a �4a9 Pension and Expendable Non - Retirement Trust expendable Agency ASSETS Trust Funds Fund Trust Fund Funds Total Cash f 72,435 $ - - $ - - $ - - $ 72,435 Investments 7,693,352 17,099 80,435 149,839 7,940,725 Receivables: Property taxes - - - 709,691 87,557 - - - - - - 1,729 709,691 89,286 Accounts Accrued interest 218,859 1,738 1,765 1,696 224,058 Due from other governments 21,9P0 990 21 320 Due from other funds Total assets 1,300 $7,985,946 - - 5816,085 - - $82,200 $175,274 $9.059,505 avaaavaaaa saaaasaa aaaaaaa as asaaaa aaa sass ova LIABILITIES AND MUNICIPAL EQUITY Liabilities: Accounts payable $ 31,167 $ - Accrued liabilities - Due to agency - - - Due to other funds - 285 Deferred revenue - - 692 090 Total liabilities 3Tb7 Municipal equity, fund balances, reserved for Employee retirement commitments $7,954,779 $123,710 Perpetual care - - - Total fund balance $7,954,779 5123,710 Total liabilities and municipal equity $7 985,946 $816,085 aaiavasaaa vaaaaaaa 82 $ - $ 19,928 $ 51,095 - - 8,446 8,446 142,218 142,218 1,765 4,682 6,732 692 090 �TTGS TI m -m -- $ - - S - - $8,078,489 80,435 - 80 435 $80,435 8,924 $82,200 $175,274 $9,059,505 aaaaaaa aaaaaaaaaaaaaaavaa a �4a9 W �\ 1 CITY OF IOWA CITY COMBINING BALANCE SHEET PENSION TRUSTS June 30, 1984 " Fire Police Pension and Pension and Retirement Retirement Total Assets: t w Cash $ 36,289 $ 36,146 $ 72,435 li Investments 4,034,779 3,658,573 7,693,352 Accrued interest receivable 115,433 103,426 218,859 Due from other funds 1,300 - 1,300 P' Total assets $4,187,801 $3,798,145 $ 7,985,946 S f I Liabilities: Accounts payable $ 19,033 $ 12,134 $ 31,167 Net assets available for benefits $4,168,768 $3,786,011 $ 7,954,779 as aaaaaaaa aaaaasa aaa aaaaaataaaa Municipal equity: -i Fund balance: Actuarial present value of projected payable a able to current retirants E `) and beneficiaries $2,928,685 $1,742,930 $ 4,671,615 ^ Actuarial present value of credited Pk projected benefits for active employees 3,184,115 .2,403,798 5,587,913 Iv Total actuarial present value of credited projected benefits Unfunded actuarial present value of $6,112,800 $4,146,728 $10,259,528 lei! credited projected benefits1 9f 44.032)3( 60,717) (2,304,749) t Total fund balance $4,168,768 53,786,011 5 7 954 779 a_aaaasaa as as as eaaa ea a�aaa i,saa I 1-, C{{Q F i I i i- — 84 i REVENUE: State contribution City contribution Member contribution Interest income EXPENSES: Pension benefits Disability benefits Death benefits Services and charges CITY OF IOWA CITY, IOWA COMBINING STATEMENT OF REVENUE, EXPENSES AND CHANGES IN FUND BALANCES FIDUCIARY FUND TYPES Year Ended June 30, 1984 Pension Trusts Fire Polite Pension and Pension and Non -expend - Retirement Retirement able Trust Total E 43,210 $ 34,201 379,356 282,515 36,151 40,408 432 097 91 417 T80,814 3tgtu $ 103,882 $ 75,733 70,292 32,426 47,636 26,091 5 040 11 778 Income before operating transfers $ 663,964 $ 602,513 OPERATING TRANSFERS (OUT) - - - Net income $ 663,964 $ 602,513 FUND BALANCE, BEGINNING 3,504,804 3,183,498 FUND BALANCE, ENDING $4,168,768 $3,786,011 85 E - - f 77,411 - - 661,871 - - 76,559 895 r --w .833 Ti46' Ta $ - - $ 179,615 - - 102,718 73,727 $ 895 $1,267,372 (478) (478) $ 417 $1,266,894 80,018 6,768,320 $ 80,435 $8,035,214 CITY OF IOWA CITY, IOWA COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION FIDUCIARY FUND TYPES Year Ended June 30, 1984 Pension Trusts Fire Police Non - Pension and Pension and Expendable Retirement Retirement Trust Total CASH AND INVESTMENTS PROVIDED BY Operations: Net income Increase in: Interest receivable Due from other funds Increase in:' Accounts payable Due to other funds Net increase in cash and investments, as below $ 663,964 $ 602,513 $ 417 $1,266,894 (12,070) (10,227) (478) (22,775) (1,300) - - - (1,300) 2,394 2,442 4,836 - - - 478 478 $_ 6_5_2_,98_8_ $_ 59_4_,7_2_8_ $_ 4_17_ $_1,2_4_8_,13_3_ 3 SUMMARY OF NET CHANGES IN CASH AND INVESTMENTS, increase: Cash $ 9,270 $ 20,228 $ - - S 29,498 Investments 643,718 574,500 417 1,218,635 Net increase in cash and investments $ 652,988 $ 594,728 $ 417 $1,248,133 aaaasasaaa caaasasaa aaaaa aaaaaa_aaa 86 a44a9 87 CITY OF IOWA CITY, IOWA - COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES ALL AGENCY FUNDS Fiscal Year Ended June 30, 1984 Balance Balance June 30, 1983 Additions Deletions June 30, 1984 PROJECT GREEN ssetTi s '^ Investments f 49,526 f - - $ 2,999 E 46,527 Receivables: Accounts - - 43,831 43,831 - - ► Accrued interest 788 3 631 3 537 882 Total assets T-0=13�7,3GZ s bu,3w 3 dOg Liabilities Accounts payable f 6,104 E 73,485 E 61,926 E 17,663 Due to agency 44 210 47,462 5120,947 61 926 512 8 29 746 Total liabilitiesE--`'0,314 ----_409 J.C.C.O.G. Assets Investments f 40,617 f 15,273 E - - $ 55,890 Receivables Accounts - 2,311 582 1,729 _ Accrued interest - - 918 738 180 Due from other governments 13,880 149,813 148,578 15,115 Due from other funds - - 3-5d�44TTS8�333 20 - - 3I�9�9S43� 20 Total assets suaaaaa aaas:aas =v==vasa asaaaass Liabilities Accounts payable f 912 E 27,861 E 27,578 E 1,195 Accrued liabilities - - 110,571 107,047 3,524 Due to agency 53,298 153,062 138,452 67,908 Due to other funds 287 20 - - 307 Total liabilities T-p-,W +��T �� Mayor's Youth Assets Investments f - - E 4,375 E - - f 4,375 - Receivables: " Accounts 7,180 39,628 46,808 - - Accrued interest - - 400 320 80 - Due from other governments 4,119 27,765 25,009 6,875 _ Total assets $.11,299 f 72,168 E=ss=72,137 E 11,330 ss=as==== =asa== Liabilities Accounts payable E 644 E 17;431 E 17,111 E 970 Accrued liabilities - - 38,472 33,716 4,756 _ Due to agency - - 67,793 66,564 1,229 Due to other funds10 655 4 375 10 655 4 375 Total liabilities Total T4 -------- $128,87/ ---- $128,646 ---- $ 11,330 ---- _ 87 I w i=. I„ I' Balance Balance June 30, 1983 Additions Deletions June 30, 1984 Librar Foundation ssie Investments $ 17,095 $ 22,871 $ - - $ 39,966 Receivables: Accounts - - 34,449 34,449 - - I) Accrued interest 200 2 389 2 068 521 Total assets TIT,2�J5 339',709 $ 36:517 3 587 � Liabilities ^! Accounts payable $ 1,422 $ 7,519 $ 8,893 $ 48 Accrued liabilities Due to agency 15 873 4,919 36 838 4,753 12 438 166 40 273 $ 4927€ S 2a,39d $ 40,'487 Total liabilities aaaaaaaa as=a==__ ==aaa aaa a=as=aza Eldercraft Shoppe Assets Investments $ - - $ 3,081 $ $ 3,081 Receivables: Accounts _ _ 3 , 208 3,208 - - Accrued interest - 168 135 33 -TIM Total assets T-T1w 3 aaa==aaa =aaaaaae aaaaaaaa aaaaaaaa Liabilities Accounts payable S $ 314 $ 262 $ 52 Due to agency _ 3 376 314 3 062 '114 Total liabilities �- $�,791T as aaa as aaaaaaaa aaaaaaaa aaaaaaaa Total -s-seTs Investments $107,238 $ 45,600 $ 2,999 $149,839 Receivables: Accounts 7,180 123,427 128,878 1,729 Accrued interest 988 7,506 6,798 1,696 Due from other governments 17,999 177,578 173,587 21,990 Due from other funds 20 20 Total assets 3354,535 33= 377�T1d aaaaaaaa aavaaaaa aavaaa ae asaaa:aa Liabilities ! Accounts payable $ 9,082 $126,616 $115,770 $ 19,928 f Accrued liabilities - - 153,962 145,516 8,446 II Due to agency 113,381 308,531 279,694 142,218 - Due to other funds 10 942 4 395 10 655 $5T1'T 4 682 ELTf, 274 I Total liabilities 1 3� 05 55934 i - 88 lt�aaaal� le r J n ') CITY OF IOWA CITY, IOWA 1 Fa �a SPECIAL ASSESSMENT COLLECTIONS Last Ten Fiscal Years It i h Current Current Ratio of Total !; Assessments Assessments Collection Outstanding Fiscal Year Due Collected** to Amount Due Assessments s 1974-75* $114,749 $232,338 202% $443,853 1975-76 E,i 79,507 151,256 190 349,718 ItW 1976-77 57,029 132,872 232 223,391 ii 1977-78 40,624 67,146 165 163,978 E �} 1978-79 34,071 38,031 112 125,583 k 1979-80 27,572 39,466 143 92,974 1980-81 64,296 27,947 43 490,380 1981-82 64,086 69,693 108 434,745 w 1982-83, 57,851 90,080 156 346,691 f� 1983-84 48,793 32,701 67 314,915 J*1974 was a transition year to the new fiscal year ending June 30. Because of this transition, eighteen months (January 1, 1974 to June 30, 1975) are included for fiscal year 1974-75. � .*The current assessment collected includes the amounts collected on the current assessments, past due assessments and the future installments. -I I — — 92 93 a�(Ay CITY OF IOWA CITY, IOWA GENERAL GOVERNMENTAL* EXPENDITURES AND TRANSFERS BY FUNCTION Last -Ten Fiscal Years** Leisure and Fiscal Year General Police Fire Transportation Cultural 1974-75*** $2,164,107 $1,252,094 $ 947,804 $2,167,608 $1,985,005 - 1975-76*** 1,531,822 914,112 724,336 1,197,521 1,564,702 i 1976-77*** 1,920,065 1,069,350 751,908 1,529,739 1,638,833 1977-78*** 2,066,211 1,064,317 894,204 1,808,485 1,401,058 1978-79*** 2,255,513 1,142,746 911,030 2,347,254 1,329,903 1979-80 2,753,291 1,495,435 1,215,181 2,362,151 1,502,101 1980-81 2,737,624 1,753,471 1,287,162 3,208,192 1,845,378 1981-82 2,473,827 1,863,584 1,508,722 1,764,287 2,094,305 1982-83 2,952,670 1,838,585 1,405,074 1,734,394 2,317,470 1983-84 3,602,827 2,073,938 1,409,738 1,784,711 2,591,485 *Includes General Fund, Debt Service Fund and Special Revenue Funds. **1974 was a transition year to the new fiscal year ending June 30. Because of this transition, eighteen months (January 1, 1974 to June 30, 1975) are included for fiscal year 1974-75. ***Fiscal years 1978-1979 and prior were computed on a cash basis, whereas later years were computed an a modified accrual basis. 93 a�(Ay r IM 94 Other Community Shared Federal Development Revenue Revenue Debt Block Grant and Grants Sharing Service Transfers Total $ - $ 307,099 $ - - $ 810,538 $1,176,161 $10,810,416 - 274,022 - - 942,481 2,462,303 9,611,299 3,174,490 149,922 - 987,356 3,873,687 15,095,350 4,227,446 282,816 2,922 1,116,351 2,105,275 14,969,085 950,843 163,987 - - 1,291,755 2,690,922 13,083,953 2,127,735 186,510 - - 1,238,846 2,263,960 15,145,210 2,818,350 184,374 - 1,192,642 2,115,270 17,142,463 1,143,788 25,478 - - 1,523,672 2,711,145 15,108,808 1,224,944 139,742 - - 1,595,353 2,786,392 15,994,624 1,034,447 49,970 443 1,575,052 2,705,233 16,827,844 94 95 ao-ay - CITY OF IOWA CITY, IOWA GENERAL GOVERNMENTAL* REVENUES AND TRANSFERS BY SOURCE Last Ten Fiscal Years** Intergov- Fiscal Year Taxes L�cPermitsensesnd Forfeitures Fines andChServicesr es eRevenuei 1974-1975*** $4,829,598 $203,339 $293,993 $ 905,502 $3,431,218 _ 1975-1976*** 3,463,392 192,938 237,714 604,596 3,615,866 1976-1977*** 4,084,457 185,439 289,728 802,162 5,425,511 1977-1978*** 4,638,290 213,304 305,470 769,010 4,633,781 ` 1978-1979*** 5,159,698 208,312 259,954 1,122,183 3,381,632 1979-1980 i 6,259,040 238,864 246,222 1,306,648 4,478,383 1980-1981 7,457,729 200,159 205,172 1,550,379 5,463,234 _ 1981-1982 7,325,605 223,143 272,462 978,713 4,095,214 — 1982-1983 8,248,364 314,665 285,157 1,068,234 4,075,418 1983-1984 8,273,028 343,605 311,117 1,296,247 3,736,106 7 *Includes General Fund, Debt Service Fund and Special Revenue Funds. _ **1974 was a transition year to the new fiscal year ending June 30. Because of this transition, fiscal eighteen months 1974-75. (January 1, 1974 to June 30, 1975) are included for year ***Fiscal years 1978-1979 and prior were computed on a cash basis, whereas later years were computed on a modified accrual basis. ` 95 ao-ay - Use of Money and Miscellaneous Property Revenue Transfers Total $293,062 $ 231,158 $ 694,096 $10,881,966 122;153 129,168 825,722 9,191,549 201;458 1,286,843 2,875,571 15,151,169 160,049 1,764,714 2,161,860 14,646,478 151,447 1,117,892 1,937,959 13,339,077 278,314 512,293 2,122,937 15,442,701 245,185 399,434 1,801,839 17,323,131 279,156 299,823 1,519,013 14,993,129 220,103 723,259 1,744,884 16,680,084 242,139 .569,205 1,749,899 16,521,346 96 vA 44.29 97 a�ay - CITY OF IOWA CITY, IOWA — PROPERTY VALUE, CONSTRUCTION AND BANK DEPOSITS Last Ten Fiscal Years _ Remodeling _ New Construction* Re air and Additions* Bank Number a ue of Permits Num er of Permits Vd sue of Permits Deposits Fiscal Year of Permits _ 1974-75 377 $13,106,193 462 $6,154,265 $230,332,149 1975-76 380 20,601,124 315 1,926,325 266,081,542 _ 1976-77 335 15,845,003 304 3,561,659 303,398,579 1977-78 303 18,853,521 349 3,334,677 331,950,890 1978-79 253 19,634,137 358 5,373,034 357,228,954 _ 1979-80 243 26,221,404 359 4,720,415 393,098,669 1980-81 195 16,795,575 294 6,385,303 423,724,320 _ 1981-82 186 19,673,484 233 3,222,768 474,105,060 _ 1982-83 305 31,198,875 227 8,091,460 554,556,185 - 1983-84 322 39,031,017 230 4,533,696 678,458,975 *Based on building permits issued by City Building Inspection Department, property values are estimated construction costs. **Data presented was supplied by the City Assessor's office. 97 a�ay - a�a9 i rI -. F' I� i i. Property Value k Real Personal Nan -Taxable** $ 400,185,025 $30,946,885 $35,737,565 1 is u 412,894,067 31,098,091 33,633,949 434,798,164 31,668,916 33,768,152 512,809,267 31,127,990 38,367,838 592,608,447 31,127,903 38,469,858 801,232,944 31,127,990 38,643,728 H 885,505,416 31,127,919 44,886,610 w t C� 929,852,149 31,127,911 46,936,910 1,093,527,819 31,127,903 48,265,500 p j p 1,139,387,378 31,127,851 48,265,500 L �l 1 I— I' _J I — 98 a�a9 i 99 aiA9 CITY OF IOWA CITY, IOWA _ ASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY Last Ten Fiscal Years Real Property Personal Property Levy Collection Estimated Estimated _ Year Year Assessed Value Actual Value Assessed Value Actual Value 1975 1976-77 $ 400,185,025 $ 400,185,025 $30,946,885 $30,946,885 1976 1977-78 412,894,067 412,894,067 31,098,091 31,098,091 1977 1978-79 434,798,164 434,798,164 31,668,916 31,668,916 _ 1978 1979-80 512,809,267 512,809,267 31,127,990 31,127,990 1979 1980-81 592,608,447 592,608,447 31,127,903 31,127,903 1980 1981-82 801,232,944 801,232,944 31,127,990 31,127,990 1981 1982-83 885,505,416 885,505,416 31,127,919 31,127,919 1982 1983-84 929,852,149 929,852,149 31,127,911 31,127,911 _ 1983 1984-85 1,093,527,819 1,093,527,819 31,127,903 31,127,903 — 1984 1985-86 .1,139,387,378 1,139,387,378 31,127,851 31,127,851 Note: In 1971 the state government began taxing banks and supplying the taxing agencies with a replacement of the monies and credits tax. The value of monies and credits for those institutions was excluded from the actual value total. 99 aiA9 �1 I1 r Ratio of Total Assessed to Monies Estimated Total Estimated and Assessed Value Actual Value Actual Value Credits If 4 $ 431,131,910 E 431,131,910 100% b29,080 gI� 443,992,158 443,992,158 100 28,453 466,467,080 466,467,080 100 28,416 543,937,257 543,937,257 100 28,468 ! 623,736,350 623,736,350 100 28,416 832,360,934 832,360,934 100 28,416 916,633,335 916,633,335 100 28,416 960,980,060 960,980,060 100 28,416 '! 1,124,655,722 1,124,655,722 100 27,620 1,170,515,229 1,170,515,229 100 41,829 J 7-1 J "1 I 100 a ela9 CITY OF IOWA CITY, IOWA PROPERTY TAX Ten AND DYCOLLECTIONS Last Percent Delinquent Total as a of Levy Tax Total Tax Percent of Assessment collection Total Current Tax Collections Collection Date Year Tax Levy Collections Collected s Current Levy 1973 1914-75• $5,427,059 $5,370,747 99.1% $ 15,576 $5,394,323 99.4% 40,380 4,193,843 101.1 1974 1975-76 4,148,714 4,153,463 100.1 32,080 4,742,154 100.6 1975 1976-77 4,712,465 4,710,074 99.9 44,823 5,014,624 101.2 1976 1977-78 4,955,262 4,969,801 100.3 28,229 5,635,550 99.3 1977 1978-79 5,676,460 5,607,321 98.8 37.693 6,270,913 1978 1979-80 6,267,062 6,233,220 99.5 48,656 7,442,202 199.1 1979 1980-81 7,463,393 7,393,546 99.1 84,947 7,867,686 100.8 1980 1981-82 7,802,216 7,782,739 99.8 114,446 8,168,759 100.5 1981 1982-83 8,727,383 8,654,313 99.2 1982 1983-84 8,842,671 8,773,320 99.2 98,127 8,871,447 100.3 0. -_� ---.777 ;---; ;---1 "-.4 4--i �"� !-� v'I ..W nom,. s; Ib CITY OF IOWA CITY, IOWA PROPERTY TAX RATES - ALL OVERLAPPING GOVERNMENTS Last Ten Fiscal Years (per $1,000 assessed valuation) Iowa City Ratio of Collection School City of Johnson Area Iowa City Year District Iowa City County School Total to Total 1974-75** 68.318 42.304 18.259 1.507 134.221* 31.5 1975-76 57.253 42,751 22.515 1.938 124.641* 34.3 1976-77*** •14.927 10.951 4.381 .483 30.742 35.6 1977-78 15.140 11.096 4.500 ,406 31.142 35.6 1978-79 14.850 12.079 4.997 .416 32.342 37.3 c 1979-80 13.456 11.432 5.194 .416 30.498 37,5 N 1980-81 13.508 12.515 5.290 ,407 31,720 39,5 1981-82 13.665 12.241 6.185 .414 32.505 37.7 1982-83 13.657 12,640 5,526 .466 32.289 39.1 1983-84 13.367 11.908 5,768 .459 31.502 37.8 *Includes mill levy for Joint County School Board not included elsewhere. **Eighteen month period ended June 30, 1975, Later periods are on a June 30 fiscal year basis. ***Changed from mills to dollar/actual valuation amounts. Ib CITY OF IOWA CITY, IOWA RATIO OF NET GENERAL BONDED DEBT TO ASSESSED VALUE AND NET BONDED DEBT PER CAPITA Last Ten Fiscal Years Ratio of Net Net Bonded Assessment Gross Debt Due Debt Service Net Bonded Debt to Debt Date Population Assessed Value Bonded Debt and Unpaid Fund Balance Bonded Debt Assessed Value Per Capita 1975 47,744 $ 431,131,910 $ 5,053,000 - - $ 298,521 $ 4,754,479 .0110 to 1 E 99.58 1976 47,744 443,992,158 4,314,000 - - 46,860 4,267,140 .0096 to 1 89.37 C_ ' 1977 47,744 466,467,080 3,795,000 - - 4,046 3,790,954 .0081 to 1 79.40 1978 47,744 543,937,257 5,966,000 - - (86,514) 6,052,514 .0111 to 1 126.77 1979 50,508 623,736,350 12,707,000 - - 32,976 12,674,024 .0203 to 1 250.93 w .1980 50,508 832,360,845 11,763,000 - - (153,439) 11,916,439 .0143 to 1 235.93 1981 50,508 916,633,335 13,389,000 - - 168,791 13,220,209 .0144 to 1 261.74 1982 50,508 961,008,476 12,071,000 1,000 110,133 11,959,867 .0124 to 1 236.79 1983 50,508 1,124,683,342 13,450,000 50,000 583,477 12,816,523 .0113 to 1 253.75 1984 50,508 1,170,557,058 12,150,000 50,000 375,967 11,724,033 .0100 to 1 232.12 COMMATION OF LEGAL DEBT MARGIN June 30, 1984 Total assessed valuation $1,170,557,058 aa==aa===aa=== Debt limit, 5% of total assessed valuation $58,527,853 Debt applicable to debt limit 12 150 071 Legal debt margin $46!37778, aa==a=a=== CITY OF IOWA CITY, IOYA i COMPUTATION OF DIRECT AND OVERLAPPING DEBT June 30, 1984 Net Debt % Applicable to this Iowa City Name of Governmental Unit Outstanding Governmental Unit Share of Debt Per Capita City of Iowa City $12,100,000 100.00% $12,100,000 $239.56 Johnson County 800,000 52,20% 417,600 8.27 Iowa City Community School District 900,000 70.15% 631,350 12.50 Total $13,800,000 $13,148,950 $260.33 Per capita assessed value $23,175.68 a aov=a=aaa . COMMATION OF LEGAL DEBT MARGIN June 30, 1984 Total assessed valuation $1,170,557,058 aa==aa===aa=== Debt limit, 5% of total assessed valuation $58,527,853 Debt applicable to debt limit 12 150 071 Legal debt margin $46!37778, aa==a=a=== 105 - a�a9 CITY OF IOWA CITY, IOWA — RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR GENERAL BONDED DEBT TO TOTAL GENERAL* EXPENDITURES _ Last Ten Fiscal Years Ratio of Debt Total Total General Service to General Year Principal Interest Debt Service Expenditures Expenditures — 1974-75** $ 489,000 $321,538 $ 810,538 $10,430,585 .078 to 1 1975-76 739,000 203,482 942,482 7,801,892 .121 to 1 _ 1976-77 804,000 183,356 987,356 9,048,699 .109 to 1 1977-78 844,000 272,351 1,116,351 9,200,611 .121 to 1 1978-79 1,009,000 282,755 1,291,755 10,562,990 .122 to 1 _ 1979-80*** 723,890 514,956 1,238,846 10,567,006 .117 to 1 1980-81*** 698,900 493,742 1,192,642 12,024,469 .099 to 1 1981-82*** 1,010,350 513,322 1,523,672 11,228,398 .136 to I 1982-83*** 1,036,713 558,640 1,595,353 11,843,546 .135 to 1 1983-84*** 948,799 626,253 1,575,052 12,862,894 .122 to 1 _ *General expenditures are those made out of the General and Debt Service Funds. **1974 was a transition year to the new fiscal year ending June 30. Because of this transition, eighteen months (January 1, 1974 to June 30, 1975) are included for i fiscal year 1974-75. ***Fiscal years 1978-1979 and prior were computed on a cash basis, where as later - years were computed on a modified accrual basis. _ 105 - a�a9 u CITY OF IOWA CITY, IOWA SUMMARY OF BONDED INDEBTEDNESS DEBT SERVICE REQUIREMENTS TO MATURITY (INCLUDING INTEREST) Year Special Ended General Capital Assessment June 30 Obligation Leases Bonds 1985 $ 2,311,250 $20,625 $ 61,500 1986 2,203,025 17,806 58,000 1987 2,118,250 12,167 54,500 1988 2,032,500 12,167 56,000 1989 1,946,450 - - 52,000 1990 1,484,900 - - 48,000 1991 1,408,100 - - 44,000 1992 1,330,900 - - - 1993 352,200 - - - 1994 326,400 - - - 1995 -- -- -_ 1996 - - - - - 1997 -- -- -- 1998 - - - - - 1999 - - - - - - 2000 - - - - - 2001 - - - - - - 2002 - - - - - - 2003 -- -- -- 2004 - - - - 313,513,975 3�f,7S5 3373;b6d 106 Revenue Bonds Total $ 701,573 S 3,094,948 715,360 2,994,191 644,443 2,829,360 743,905 2,844,572 677,617 2,676,067 707,831 2,240,731 636,245 2,088,345 638,612 1,969,512 595,463 947,663 557,559 883,959 554,452 554,452 450,090 450,090 452,865 452,865 449,503 449,503 450,002 450,002 453,705 453,705 455,422 455,422 455,369 455,369 453,538 453,538 454 850 454 850 311,248;404 $27,199l144 0?'/a 9 CITY OF IOWA CITY, IOWA SCHEDULE OF REVENUE BOND COVERAGE Last Ten Fiscal Years (cash basis) Sewer Revenue 1974-15* E 785,097 $ 446,819 $ Parkin Revenue $ 80,000 $ 78,960 $158,960 2.1% 1975-76 672,893 T,venue 323,704 45,000 49,960 94,960 Fiscal 1976-77 796,949 Available for Debt Service Requirements 49,787 Year Revenue Expense Debt Service Principal Interest Total Coverage 1974-75* $ 425,827 $ 104,170 $ 321,657 $ - - f - - $ - - -X 1975-76 320,494 64,931 255,563 - - - - - - - 1976-77 571,060 88,822 482,238 - - - - - - - 1977-78 574,708 109,592 465,116 - - - - - - - 1978-79 553,675 119,946 433,729 - - - - - - - - 1979-80 759,203 126,380 632,823 - - 371,222 371,222 1.7 1980-81 790,669 373,228 417,441 - - 342,665 342,665 1.2 1981-82 931,068 534,182 396,886 - - 342,665 342,665 1.2 1982-83 1,003,203 581,406 421,797 105,000 335,483 440,483 1.0 1983-84 1,232,273 679,946 552,327 105,000 327,266 432,266 1.3 Sewer Revenue 1974-15* E 785,097 $ 446,819 $ 338,278 $ 80,000 $ 78,960 $158,960 2.1% 1975-76 672,893 349,189 323,704 45,000 49,960 94,960 3.4 ^ 1976-77 796,949 400,480 396,469 50,000 49,787 99,787 4.0 1977-78 855,256 393,529 461,727 50,000 47,222 97,222 4.7 1978-79 947,758 515,847 431,911 50,000 45,833 95,833 4.5 _ 1979-80 952,211 480,448 471,763 55,000 42,786 97,786 4.8 1980-81 947,358 635,137 312,221 60,000 40,771 100,771 3.1 1981-82 1,265,607 778,876 486,731 60,000 38,664 98,664 4.9 1982-83 1,280,763 •759,744 521,019 65,000 36,637 101,637 5.1 1983-84 1,480,061 805,044 675,017 65,000 34,042 99,042 6.8 Water Revenue 1974-75* $1,419,302 $ 853,170 $ 566,132 $125,000 $166,927 $291,927 1.9 1975-76 1,190,176 735,199 454,977 130,000 101,072 231,072 2.0 1976-77 1,230,955 786,926 444,029 140,000 99,195 239,195 1.9 1977-78 1,392,589 947,120 445,469 145,000 90,482 235,482 1.9 1978-79 1,381,403 919,577 461,826 170,000 73,649 243,649 1.9 _ 1979-80 1,505,369 957,471 547,898 217,308 70,628 287,936 1.9 1980-81 1,501,063 1,194,728 306,335 188,357 62,526 250,883 1.2 1981-82 1,590,187 1,350,251 239,936 225,000 53,637 278,637 0.9 1982-83 1,735,358 1,485,452 249,906 204,000 45,728 249,728 1.0. 1983-84 1,928,970 1,667,908 261,062 122,000 39,741 161,741 1.6 *1974 was a transition year to the new fiscal year ending June 30. Because of this transition, eighteen months (January 1, 1974 to June 30, 1975) are included for fiscal year 1974-75. 107 a0a; � 4; -54R9 I" CITY OF IOWA CITY, IOWA I➢ DEMOGRAPHIC STATISTICS I Last Ten Fiscal Years* Population 47+744 1974 Census 50,508 1980 Census 1- �9 Per Capita Income 1974 Census E 4,465 � 1980 Census 7,247 " II Per Household Income 1974 Census E 9,942 14,417 1980 Census Retail Sales Fa 1974 Census E125,920,000 1980 Census 15,305,000 2 ! Median Age 1974 Census 3.4 24.6 �•s 1980 Census Educational Level in Years of Formal Schooling fa 1974 Census 82.1% population/12 years or more fh 1980 Census 89.5% population/12 years or more jy School Enrollment Public Private n� School School 1975 9119 664 I� 1976 9096 712 1.977 8937 693 1978 8651 699 y �I 1979 8371 669 �. 1980 8451 610 1981 8256 587 1982 8259 604 1983 8226 600 1984 8278 586 Unemployment Rate 1975 .2% 2 1976 2.2 1977 2.3 1978 2.4 — 1979 2.7 1980 3.5 1981 4.7 _ 1982 4.2 1983 3.7 i 1984 2.9 — *Ten years of information is presented where available. I - i 108 4; -54R9 CITY OF IOWA CITY, IOWA PRINCIPLE TAXPAYERS AND EMPLOYERS Fiscal Year Ended June 30, 1984 Twelve largest taxpayers: Taxable Valuation Iowa -Illinois Gas 8 Electric $ 48,998,710 Procter 8 Gamble 16,945,332 James 8 Loretta Clark 8 Pentacrest Garden 13,859,641 Old Capitol Center Partners 10,272,976 _ Owens Brush 10,186,137 American College Testing 9,402,990 National Computer Systems 7,900,633 Sheller -Globe 6,340,316 Northwestern Bell Telephone 6,257,946 - " H.J. Heinz 6,167,644 Seville Inc. 5,821,301 Moore Business Forms 5.480,626 TOTAL $147,634,252 _ Ten major employers: (including full and part-time employees): ` University of Iowa 15,359 Iowa City Community Schools 1,100 Veterans Administration Hospital 1,050 — Sheller -Globe 1,061 _ Mercy Hospital 800 American College Testing 490 — Owens Brush 550 City of Iowa City 634 Procter and Gamble 449 National Computer Systems 525 ` 109 ` IV? 1�079 Ir CITY OF IOWA CITY, IOWA MISCELLANEOUS STATISTICAL DATA Fiscal Year Ended June 30, 1984 r Date of incorporation April 6, 1853 1 Form of government Manager/council i w i-; Area 13,846 acres W Fire protection: Number of stations 3 Number of employees 50 J Police protection: Number of stations 1 JNumber of employees 62 Recreation: Number of parks 29 Mini parks 1 Number of acres 524.3 'j Number of swimming pools 3 I ' Cemetery 1 6.! Employees: Permanent 459 Temporary 272 Population: 1980 Census 50,508 Elections: Last general election - 1980: !j Registered voters 62,110 Number of votes cast 43,382 Percentage voting 69.9% Last municipal election - 1983: Registered voters 33,303 Number of votes cast 8,298 'i Percentage voting 24.9% J _ 110 IV? 1�079 r-, CITY OF IOWA CITY COMPARATIVE SUMMARY OF NET ASSETS AVAILABLE _ FOR BENEFITS AND TOTAL ACTUARIAL PRESENT VALUE OF CREDITED PROJECTED BENEFITS - PENSION TRUSTS Last Five Fiscal Years — 111 Total Actuarial Net Assets Present Value — Fiscal Available for of Credited Projected Benefits Percentage YearBenefits Fire Pension and 1979-80 $1,980,098 $3,693,203 4,190,364 53.6% Retirement Fund 1980-81 1981-82 2,380,490 2,883,487 4,752,785 66.8 _ 1982-83 3,504,804 5,513,637 6,112,800 63.5 68.1 1983-84 41168,768 _ Police Pension and 1979-80 $1,864,537 2,149,567 $2,662,984 2,991,764 70.0% 71.8 Retirement Fund 1980-81 1981-82 2,610,684 3,433,790 76.0 - 1982-83 3,183,498 3,837,297 82.9 _ 91.3 1983-84 3,786,011 4,146,728 COMPARATIVE SUMMARY OF UNFUNDED ACTUARIAL _ PRESENT NIFITS TS0 AL ACTIVE MEMBER PAYROLL - PENSION OTRUSTS — Last Five Fiscal Years — Unfunded Actuarial Present Value _ Fiscal of Projected Annual Active Year Benefits Member Payroll Percentage _ Fire Pension and 1979-80 51,713,105 f 849,593 893,801 201.6% _ 202.4 Retirement Fund 1980-81 1981-82 1,809,874 1,869,298 1,012,851 . 184.5 1982-83 1983-84 2,008,833 1,944,032 1,087,968 1,166,161 184.6 166.7 Police Pension and 1979-80 $ 798,447 842,197 $ 836,788 969,864 95.4% 86.8 Retirement Fund 1980-81 1981-82 823,106 1,031,086 79.8 1982-83 653,799 1,185,548 55.1 27.6 1983-84 360,717 1,303,484 _ 111 CITY OF IOWA CITY, IOWA COMPARATIVE SUMMARY OF REVENUES BY SOURCE - PENSION TRUSTS Last Five Fiscal Years Fiscal Member Employer State Investment Year Contributions Contributions Contributions Income Total Fire Pension and 1979-80 $18,776 $293,604 $29,069 $141,944 $483,393 Retirement Fund 1980-81 19,753 284,517 33,688 209,216 547,174 Total 1981-82 22,384 328,948 33,896 278,272 663,500 1980-81 1982-83 33,727 361,674 33,743 387,024 816,168 1,051 1983-84 36,151 379,356 43,210 432,097 890,814 Police Pension 1979-80 $18,493 $214,904 $20,939 $163,098 $417,434 and Retirement 1980-81 21,434 229,356 23,458 152,654 426,902 Fund 1981-82 22,787 258,675 26,362 252,795 560,619 1982-83 1982-83 36,752 286,382 26,695 342,152 691,981 11,778 1983-84 40,408 282,515 34,201 391,417 748,541 COMPARATIVE SUMMARY OF EXPENSES BY TYPE - PENSION TRUSTS 112 0? V17 Last Five Fiscal Years Fiscal Administrative Year Benefits Expenses Total Fire Pension and 1979-80 $136,497 S 684 $137,181 Retirement Fund 1980-81 146,359 423 146,782 1981-82 159,452 1,051 160,503 1982-83 199,652 562 200,214 1983-84 221,810 5,040 226,850 Police Pension and 1979-80 $ 83,180 $ 449 $ 83,629 Retirement Fund 1980-81 90,094 51,778 141,872 1981-82 95,107 4,395 99,502 1982-83 118,572 595 119,167 1983-84 134,250 11,778 146,028 112 0? V17 CITY OF IOWA CITY, IOWA COMPARATIVE SUMMARY OF ACTUARIAL VALUES AND PERCENTAGE COVERED BY NET ASSETS AVAILABLE FOR BENEFITS - PENSION TRUSTS LAST FIVE FISCAL YEARS Current Active Members, Retirants Employer Net Assets Percentage of Actuarial Fiscal and Financed Available for Values Covered by Net Assets Year Beneficiaries Portion Benefits Available for Benefits** f Fire Pension and 1979-80 $1,837,696 $1,440,334 $1,980,098 Retirement Fund 1980-81 2,025,619 1,745,421 2,380,490 100 1981-82 2,205,463 2,072,330 2,883,487 68 1982-83 2,631,492 2,365,216 3,504,804 100 1983-84 3,035,175 2,558,640 4,168,768 Police Pension and 1979-80 $ 953,581 $1,322,025 $1,864,537 Retirement Fund 1980-81 1,133,669 1,493,368 2,149,567 1981-82.1,209,648 1,777,287 2,610,684 r. 1982-83 1,427,823 1,882,987 3,183,498 1983-84 1,789,149 1,804,140 3,786,011 **Percentages of Actuarial Values Covered by Net Assets for Benefits for: i(A) Current retirants and beneficiaries (B) Active members, employer financed portion A B 100% 10% 100 20 100 33 , 100 37 100 44 100% 69% 100 68 100 79 100 93 100 100 r - I CITY OF IOWA CITY, IOWA INVESTMENT PERFORMANCE MEASUREMENTS - PENSION TRUSTS COMPARATIVE RATES OF RETURN ON FIXED INCOME SECURITIES* FISCAL YEAR ENDED JUNE 30. 1984 CITY OF IOWA CITY, IOWA SCHEDULE OF INSURANCE IN FORCE Insurance Company Tvpe of Coverage LIABILITYANO PROPERTY: Western Casualty & Surety Co. Allianz Underwriters, Inc. Vanguard Underwriters Insurance Co Imperial Casualty & Indemnity Co National Aviation Underwriters Hartford Insurance Company Western Fire Insurance Company Hartford Insurance Company BOILERS ANO MACHINERY: Hartford Insurance Campany FIDELITY BONDS: Hartford Insurance Company U.S. Fidelity & Guaranty Company Transamerica Insurance Company EMPLOYEE BENEFITS e an ar o America Life Insurance Company Universal Reinsurance Corp. Blue Cross/Blue Shield of Iowa Mutual Benefit Life *Subject to audit **Cost Plus Plan Comprehensive general liability, vehi- cle -liability and physical damage, non - licensed vehicular equipment physical damage Excess coverage over and above vehicle, comprehensive general, public official, police professional, worker's compensation, airport liability Public official liability Police professional liability Airport liability and hangarkeeper's liabil- ity Real and personal property, City buildings Builders risk, Transit Facility Data processing equipment Boilers, City buildings Public employees blanket bond, City Treasurer and Finance Director bonds Airport Commissioners (4) Airport Commissioner (1) Group life Worker's Compensation Group health Group long-term disability 115 A dl I9 W Term of Annual r Limits of Coverage Policy Premium w Vehicle liability-51,000,000/occur. 6/84 thru 6/85 $167,338* (' General liability-5500,000/occur. $500,000 annual aggregate 510,000,000/occur.; $10,000,000 6/84 thru 6/85 23,204 f 4 annual aggregate �« 51,000,000/occur.; $1,000,000 annual 2/84 thru 2/85 8,794 +, aggregate 5500,000/occur.; $1,000,000 annual 6/84 thru 6/85 10,000 �J aggregate Airport liability-$1,000,000/occur. 4/84 thru 4/85 3,960 Hangarkeeper's-$1,000,000/aircraft; $1,000,000/occur. _II $52,761,000 (value) 6/84 thru 6/85 38,592 .J $2,069,700 (value) 4/84 thru 10/84 1,397 $905,699 (value) 6/84 thru 6/85 1,156 _ $1,000,000/accident 6/84 thru 6/85 2,658 ( $50,000 honesty blanket bond/all employees; 6/84 thru 6/85 4,619 $400,000/City Treasurer; $400,000/Finance Director ~j $1,000/person Various 473 $1,000/person 3/78 thru 4/84 158 Based on employee's annual salary 7/83 thru 7/84 15,683 N/A 1/84 thru 1/85 61,236* r Basic medical and hospital services; 12/83 thru 12/84 502,363** { major medical LI 60% of monthly earnings to a maximum of 7/83 thru 7/84 29,582 $1,500/mo. ` 116 A dl I9 ki CONTROL AND COMPLIANCE SECTION rill 118 McGLADREY S Hendrickson & Pullen CERTIFIED PUBLIC ACCOUNTANTS I I' 1' l To the Honorable Mayor and City Council City of Iowa City, Iowa INTERNAL ACCOUNTING CONTROLS We have examined the financial statements of the City of Iowa City, Iowa, for the year ended June 30, 1984 and have issued our report thereon dated October 15, 1984. As a part of our examination, we made a study and evaluation of the City's system of internal accounting controls to the extent we considered necessary to evaluate the system as required by generally accepted auditing standards and the standards for financial and compliance audita contained in the U.S. General Accounting Office "Standards for Audit of Governmental Organizations, Programa, Activities and Functions". For the purpose of this report, we have classified the significant internal accounting controls in the following categories: J Financing Cash receipts Cash disbursements: Purchases Payroll Financial reporting Our study included all of the control categories listed above. The purpose of our study and evaluation was to determine the nature, timing and extent of the auditing procedures necessary to express an opinion on the City's financial state- ments. Our study and evaluation was more limited than would be necessary to express an opinion on the system of internal accounting control taken as a whole or on any of the categories of controls identified above. The management of the City of Iowa City, Iowa is responsible for establishing and maintaining a system of internal accounting controls. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costa of control proce- dures. The objectives of a system are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, and that transactions are executed in accor- dance with management's authorization and recorded properly to permit the pre- paration of financial statements in accordance with generally accepted accounting principles. 11 j Because of inherent limitations in any system of internal accounting controls, errors or irregularities may nevertheless occur and not be detected. Fi Also, projection of any evaluation of the system to future periods is subject to j the risk that procedures may become inadequate because of changes in conditions or that the degree of compliance with the procedures may deteriorate. Our study and evaluation made for the limited purpose described in the first paragraph would not necessarily disclose all material weaknesses in the system. Accordingly, we do not express an opinion on the system of internal N accounting controls of the City of Iowa City, Iowa taken as a whole. However, jj our study and evaluation disclosed the following conditions that we believe result in more than a relatively low risk.that errors or irregularities in amounts that would be material in relation to the financial statements of the j.� City of Iowa City, Iowa may occur and not be detected within a timely period. .. Segregation of Duties: �.•� Condition: The number of individuals involved with the data processing function is not large enough to permit an adequate separation of the data processing func- tions of systems design and programming, data entry and computer operations. In addition, several of the individuals who are performing various data pro- fceasing functions also have other accounting and financial responsibilities. While we recognize that it may be impractical for the City to achieve ade- quate segregation of duties within data processing, and to separate data processing duties from users with other incompatible responsibilities, it is important that you be aware of this condition. i� City Response: The City is aware of this internal control condition. Due to limited finan- cial resources it was never the City's intention to establish a separate, conventional data processing department. The computer system was purchased based upon the software's "user friendly" approach to file access and 1� programming. The City's goal was to reach an acceptable balance between sufficient internal control and optimal use of available resources for the data processing function. The involvement of users in the data processing function has allowed for an expanded, highly effective data processing system at a minimal cost; this benefit provides a more than sufficient balance to the internal control condition of limited staffing. This condition was considered in determining the nature, timing, and extent of the audit tests to be applied in our examination of the financial state- ments for the year ended June 30, 1984, and this report does not affect our report on these financial statements dated October 15. 1984. 1 COMPLIANCE MATTERS �IThe following comments about the City of Iowa City, Iowa operations for the year ended June 30, 1984 are based exclusively on knowledge obtained from procedures performed during our examination of the City's financial state- ments for the year ended June 30, 1984. Since our examination was based on j tests and samples, not all transactions that might have had an impact on the comments were necessarily examined. The comments involving statutory and other legal matters are not intended to constitute legal interpretations. 120 i 1. Official Depository Banks r The City's depository banks are: Maximum Authorized Deposit i First National Bank, Iowa City, Iowa $8,000,000 Iowa State Bank b Trust Co., Iowa City, Iowa 8,000,000 Bawkeye State Bank, Iowa City Iowa 8,000,000 G. Bills Bank 6 Trust Company, Bills, Iowa 8,000,000 A resolution naming these banks as official depository banks is on file with the State Treasurer. The maximum deposit amounts were not exceeded during t the year. • - - 2. Certified Budget t Program expenditures during the year ended June 30, 1984 did not exceed amounts budgeted therefor. Vi ld 3. Entertainment Expense We noted no expenditures for parties, banquets or other entertainment for "j employees that we believe may constitute an unlawful expenditure from public la funds as this is defined in the Attorney General's opinion dated April 25, 1979. M 4. Travel Expense No expenditures of City money for travel expenses of spouses of officials or employees were noted. 5. Conflict of Interest No business transactions between the City and City officials and/or employees were noted. 6. Investments The investment of funds resulted in interest received of $1,744,525 during lthe year. 7. Council Minutes �- No transactions were found that we believe should have been approved in the Council minutes. but were not. I 8. Property and Equipment Records -I City property and equipment records are complete through June 30, 1984. 9. Surety Bond Coverage Surety bond coverage of City officials and employees is in accordance with i — statutory provisions. j I -• 121 i r We thank tL, officials and employees of the.aty'for the cooperation and courtesies extended during the course of this examination. If you have any questions about the preceding comments, or if we can be of assistance to you in 'y implementing any of the recommendations, please contact us. p � I ; ►uc fl2a.a'�uc� �I2ruLu,e�aC� � Pw2een. F � i Iowa City, Iowa I-! October 15, 1984 �I I s 1 i f s ' I L . y 122 _� a�a9 AGENDA MEETING OF JOHNSON COUNTY BOARD OF SUPERVISORS AND ' IOWA CITY CITY COUNCIL WEDNESDAY, DECEMBER 19, 1984 -- 4 P.M. IOWA CITY PUBLIC LIBRARY Meeting Room A A. Purposes of Meeting -- Clayton Ringgenberg B. How Are We Doing?! -- Harold Donnelly, Board Chair and Mayor John McDonald C. Items of Mutual Concern to Discuss and Decide 1. Sign at the Senior Center 2. Additional parking at the Senior Center 3. Handicapped parking -- County Attorney's Office 4. Improvement of road in Union Township (section 24 and 13) which is part in the city and part in the county 5. Mutual land acquisition, particularly park land 6. Joint permits for oversized loads. 7. A process for handling outstanding parking tickets B. Funding of human service programs; handling of budget requests made to the.county and city 9. Financing of a human services facility -- what now? D. Meeting Wrap-up -- Ringgenberg and All RV3o