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HomeMy WebLinkAbout1983-06-07 Info Packet1 City of Iowa City MEMORANDUM DATE: May 27, 1983 TO: City Council FROM: City Manager RE: Informal Agendas and Meeting Schedule May 30, 1983 Monda HOLIDAY - No Informal Council Meeting May 31, 1983 Tuesda 7:30 - 9:30 P.M. Special Informal Council Meeting - Meet with local developers regarding New Zoning Ordinance June 6, 1983 Mondav 7:30 - 9:30 P.M. Conference Room 7:30 P.M. - Review zoning matters 7:50 P.M. - Southeast Side Subdivision proposed by Wilbert Frantz 8:05 P.M. - Discuss use of Jobs Bill Funds 8:30 P.M. - Discuss City Council Salaries 9:00 P.M. - Discuss Community Energy Study proposal 9:15 P.M. - Council agenda, Council time, Council committee reports June 7, 1983 Tuesday 7:30 P.M. - Regular Council Meeting - Council Chambers PENDING LIST Priority A: Priority B: Priority C: Iowa -Illinois Utilities Franchise Discuss City Council Majority Voting Requirements Discuss Affirmative Action Task Force Report Contract for Sewerage Systems Alternatives Study Housing Inspection Funding Policy Housing Market Analysis Recommendations MECCA Funding Request Transit Fare Subsidy Program Shamrock/Arbor Drive Drainage Area Lower Ralston Creek Parcels - Use and Configuration North Dubuque Street Improvements Meet with Broadband Telecommunications Commission Meet with Design Review Committee regarding recommendations Traffic Signals - Flashing Mode Mandatory Parkland Dedication (Fall 1983) Appointments to Board of Library Trustees and United Action for Youth Board - June 21, 1983 Appointment to Riverfront Commission - July 5, 1983 C ( 4 MICROFILMED !.JORM WF LAB CEDAR RAPIDS•DES'1401NE5'r I J- `-1 1■ City of Iowa City MEMORANDUM Date: May 23, 1983 To: Contractors and Developers From: Mayor Mary Neuhauser t4C K. Re: Proposed New Zoning Ordinance The City Council has been reviewing the provisions of the new Zoning Ordinance in special informal meetings. The Council wishes to invite you to present your suggestions concerning possible incentives or ways to accommodate lower cost development, relating to zoning, subdivision regulations and general procedures. The meeting will be held on May 31, at 7:30 p.m. in the City Manager.'s Conference Room. The Council realizes that many of you have already submitted comments to the Planning and Zoning Commission concerning provisions of the new ordinance and are presently working with that group in revising the new ordinance. The Council, therefore, does not wish to address the specifics of the new Zoning Ordinance which you previously presented to the Planning and Zoning Commission. The Council will solicit your comments concerning the new ordinance provisions when it holds public hearings. Please mark your calendar and plan to attend this special meeting. cc: City Council Don Schmeiser bj/sp MICROFILMED 11 ty, 1JORM MICROLAB `CEDAR RAPIDS -DES MOINES", r City of Iowa City MEMORANDUM Date: April 21, 1983 To: City Council and City Manager / From: Dale HelIing, Assistant City Manager Re: Community Energy Management Study Proposal Staff has reviewed the proposal by the Community Action Research Group (CARG) to conduct a study on Community Energy Management in Iowa City. Our recommendation to Council is that the City not undertake this study as proposed. Reasons for this recommendation are summarized below. The overall proposal is for a study which seems to be similar to what the CARG has done for five counties in north central -Iowa. It appears to be largely a formula -based study with energy consumption, cost, and other related factors inserted and processed for each specific community. We received two of these completed studies from that five county project and indeed found that they were virtually identical except for certain portions based on differing data for each county. Some of the same types of things contained in these reports have been done in the Community Energy Use Re ort which the Resources Conservation Commission sent to Council in June ,1982. A copy of a memorandum from Rich Webb, Energy Coordinator, which addresses his conclusions regarding this proposal is attached for your information. According to the proposal, the results of the study would have application in four areas. Identified as the "most immediate" area is that which relates to the upcoming franchise negotiations with Iowa-Illinois.Gas & Electric Company. It is proposed that the City would utilize this study as a basis for defending requests "...by being able to indicate precisely what investments are cost- effective; where those investments should be made; and the impact, or lack thereof, of such investments on total company revenue requirements." A second proposesiothatfers the to the report twill issue indicateptoowhattransmission alternative investments can either level off or reduce demands so that construction of additional infrastructures, such as 11 -story transmission lines through residential neighborhoods, can be avoided." The above two applications refer directly to negotiations with Iowa -Illinois and relate these to an issue currently the subject of litigation and to which the City, through the Board of Adjustment, is a named defendant. In addition, Iowa - Illinois has intervened on behalf of the City. Furthermore, Mr. Roger Coulton, whose signature appears on documents we have received from CAN (including the original letter proposing that they conduct this study for Iowa City) is also the attorney of record for the Iowa City Ratepayers' Association in that organization's currently pending litigation against the,City. A memorandum from. the City Attorney addressing this issue is attached. //R O i MICROFILMED BY ''JORM MICROLABt r CEDAR RAPIDS -DES -MOINES J 2 The remaining two applications suggested to result from this study deal with 1) City energy planning and budgeting, and 2) Community -wide impact on economic redevelopment through community energy management and how it would be applied by both the public and the private sector locally. The former addresses an area upon which our current energy program focuses heavily and the latter appears to address rather broad concepts many of which have been addressed in the past in the Community Energy Report and through other activities of the Resources Conservation Commission and the City Energy Program. Based on the above considerations, I recommend that the City not contract with CARG to undertake the proposed study. Please contact me if you have any questions regarding this matter. bJ/sp l f i i MICROFILMED BY !JORM MICRO_ LAB CEDAR RAPIDS -DES M01NB 1 �i City of Iowa City MEMORANDUM Date: April 5, 1983 To: Dale Helling, Assistant City Manager11 From: Richard Webb, Energy Coordinator •�/J Re: C.A.R.G. Community Energy Plan Proposal In response to your request for me to review the above referenced proposal I offer the following summation and findings. I recommend that the City of Iowa City NOT enter -into a contract with C.A.R.G. on the grounds and conditions contained in this proposal. My recommendation is based on the following: A) The local usefulness of the proposed final product is questionable. It appears that the proposed final product would substantially duplicate earlier accomplishments by the City and the Resources Conservation Commission. Also, I reviewed other C.A.R.G. projects previously completed and found the conclusions and recommendations applicability. too general and simplistic for local 8) The anticipated final work product has questionable applicability to immediate local needs. The cost, time allotment and final product contents do not seem characteristic of a community's needs in light of an ongoing, five year old, local energy program. In addition, previous C.A.R.G, projects with similar proposal characteristics have resulted in questionable returns on investment. I trust the above will assist you in your final recommendation. bc2/3 it j j MICROFILMED BY !JORM MICROLAB I CEDAR RAPIDS -DH MOINES r 1 City of Iowa City MEMORANDUM DATE: Slay 20, 1983 TO: Dale Helling, Assistant City Slanager FROM: Robert IS. Jansen, City Attorney RE: Community Energy Management Study Proposal This memorandum addresses certain concerns that I have in connection with the Community Action Research Group (CARG) proposal to conduct a study on community energy management in Iowa City. As you know, the proposal was submitted over the signature of Sfr. the attorney for CARG. Roger Colton, who is The proposal made reference to the pending issue of Iowa -Illinois pro- posed transmission line and the proposal indicates that certain alterna- tive energy investments can level off or reduce demands thereby avoiding i construction of 11 -story transmission lines through residential neighbor- hoods. This alludes to the recent Iowa -Illinois special use case which has been appealed to the Johnson County District Court by the Iowa City Ratepayers Association and Slr. Colton is the attorney of record for that association. The suit, of course, is against the City's Board of Adjust- 1 ment. Although CARG is not identified as a party to that litigation, Sfr. Colton is employed by CARG. In addition, we have recently become aware that Sfr. Colton is now representing Nr. Ie have and Mr. Frey e their appeal from the issuance of a buildingin permitTon as a result of the variance. which was grantedby the tlowamCity�VBoard rofs Adjustment. This matter is now pending before the Board of Adjustment. Sfr. Colton is also involved in the district court litigation wherein Sfr. Frey and Sfr. Isserman have also appealed the action of the Board of Adjust- ment in granting the variance to Home Town Dairies. These cases are, of course, against the City's Board of Adjustment. Itshould, however, be twonted out foregoingftmattersat any CisOnotspices of evident onrtheorecord,h palthougtthe address given by Slr. Colton for his office is P.O. Box 1232, Ames, Iowa, which is the post office box for CARG in that city. In view of the foregoing information, it seems to me that there may be some question concerning the propriety of the City commissioning a study with an organization whose staff member and attorney is actively engaged in litigation against a City official and against the City Board of Adjust- ment. ib HICROFILHED BY tai` '.JORM MICROLAB CEDAR RAPIDS•DES-140INES- ___ 1 J -�1 City of Iowa City MEMORANDUM DATE: May 23, 1985 _ TO: Neal Berlin, City Manager C•✓ FROM: Harvey D. Miller, Police Chiefti1� RE: Award Presented to the Iowa Gity Police Department IV c Southland Corporation presented a plaque to the Iowa City Police Department on Monday, May 23, 1983. The award was given in appreciation of the Department's efforts in the prevention of robbery and violence in the Corporation's several stores in the area. While the award was accepted by the for the Department, I believe Southland's gesture is also a "thank -you" to you and the City Council -for providing the resources and support of public safety needs in Iowa City. �� i MICROFILMED BY t. :JORM MICROLAB `CEDAR RAPIM.DE5'N01NES r City of Iowa City MEMORANDUM Date: May 27, 1983 To: City Council From: City Clerk In March you received a memo from me regarding informal minutes (memo attached). At that time Council discussed the hiring of a minute taker for informal minutes only. Also discussed was the number of hours spent by the Clerk attending and processing informal minutes. Based on this discussion, Jill Smith was hired. Jill has been attending all informal meetings, along with me, and has processed the minutes. Minutes are approved by me before distribution. Thus far Council has had 46 informal minutes compared to 38 for the same period of time last year. With the addition of informal zoning meetings the workload has increased. I have hired a third person for our office and she will be starting June 1st. However, a considerable amount of training time will be required before we will be back to a full work force of 3. Therefore, I am requesting a budget amendment for FY84 to include temporary salaries of $1860 to allow the minute taker to continue for an additional six months.• A six month period would allow a sufficient training period for the new employee, would allow our office to get caught up with back informal minutes, allow the election paperwork to be finalized, and afford me the opportunity to research the storage problems and possible computerization in our office. tp4/8 �C� 1 MICRDFILMED BY 'JORM MICROLAB t CEDAR RA PI DS•DES'MOIRES f 1 MOM N ■ City of Iowa City MEMORANDUM Date: March 2, 1983 To: City Manager From: Acting City Clerk Re: Informal Minutes In 1982 there were 70 informal meetings which averaged 3 huurs in length, 210 hours annually. The average time to complete a set of minutes was 8 hours with the time spent prepari.,- minutes some 560 hours. The combined total spent attending meetings and preparing minutes comes to 770 hours annually which is 37% of one individual's annual working hours. If the City Clerk performs all duties related to the taking of the informal meeting minutes the annual cost would run $10,210 assuming an hourly rate of $13.26, (the salary of the City Clerk in 1982). Also the City Clerk would not be available to perform administrative duties and would be out of the office leaving it understaffed for 210" hours annually while taking compensatory time off for overtime hours worked. If the Deputy City Clerk were to handle all informal minute functions the annual cost would run $6,960 based on the current salary of the Deputy City Clerk at $9.04 per hour. Again the office would be left one staff member short for 210* hours. If a minute taker were hired the annual cost would run $3,164 based on an hourly rate of $6.46 per hour. This arrangement would free present staff to handle the administrative and daily routines of the office as well as leave the office fully staffed year around. The chart below depicts the cost for all three positions. City Clerk Annual Cost $10,210 Deputy Minute Taker $6,960 $3,164 If the present format of informal minutes were shortened and a more condensed version prepared, a considerable reduction of time and money could be realized. It should also be noted that the figures for compensatory time and preparation of minutes does not include the 45 formal Council meetings and the 20 executive sessions held in 1982. *hours includes only actual meeting time and not time spent preparing minutes. bc3/1 51 MICROFILMED V �4 '..JORM MICROLAB I CEDAR RAPIDS -b ES'1401NES , 1 /iaz J. --1 r u r1 CITY OF IOWA CITY CMC CE 'rER 4.10 E. WASHIN61ON ST IOWA C 1P i0vdn -,2240 (319)356-,11000 May 20, 1983 Ms. Mary Neuhauser 410 E. Washington Iowa City, Iowa 52240 Dear Mayor Neuhauser: The day before our Senior Center Commission meeting I received the attached letter. The Commission was pleased that someone had put down on paper sentiments that we hear all the time. Knowing that you are interested and concerned in the growth and i development of the Senior Center, the Commission urged me to forward this letter to you. We would appreciate it if you would share it with the City Council and direct that copies be placed in the files f of Lori Benz and Bette Meisel. �! Sincerely, William J. C n, Chair Senior Center Commission j cc: Don Sehr, Johnson County Board of Supervisors Neal Berlin, City Manager Enc. bj5/15 0 MICROFILMED BY ,JORM MICROLAB } .'CEDAR RAPIDS.DES.IIOINES,r 4 i May 16, 1983 Mr. Bill Coen Chairman, Senior Center Commission 313 North Mt. Vernon Drive Iowa City, Iowa 52240 Dear Mr. Coen: Recently I visited the Senior Center in Iowa City and I was overwhelmed with the positive atmosphere present. Two years ago I was impressed with the facilities and felt that the older citizens of this area were indeed lucky. It is indeed lucky that this community has two such able people to administer the goals of the Iowa City Senior Center. In a very short time, and I am sure with long and hard hours, Laurie Benz has found a way to work with the volunteers to make this center "their place"; to be a facility where programs and the needs of the elderly are determined by the older citizen, manned by them, not for them. The facility continues to shine. It shines with pride by those who have made this their center. There was one person present the day I visited the Senior Center that I was very surprised to see, having known his particular views of the Senior Center at its conception. During my conversation with him, I found that he is now taking part in the activities there as well as offering some of his time. My congratulations to Laurie Benz. Sh'e had to have a great deal of influence to bring about this Positive change. Please relay to your commission and the Iowa City Council what an excellent job Betty Meisel and Laurie Benz are doing. s Si 4erely, Gwen Sheeley 1606 10th Street Coralville, Iowa .MICROFILMED BY .JORMMICROLAB I CEDAR RA P1DSOES'MOIRES r 1 _T THE REGISTER'S EDITORIALS Mon., May 23, 1983 Smoking and pensions How far should a public employer go to protect the health and efficiency, of its employees — and Its -own pocketbook? Iowa City officials are confronting this question now. At issue is a new rule forbidding newly hired police officers and firefighters — and any present employees of either force seeking promotion — from smoking. The city says the rule will promote good health and fitness In jobs that require both. Even more important in the city's view is the money It estimates will be saved In pension payments: Non- smokers are expected to retire 10 to 15 years. later than smokers, who tray contract such Illnesses as emphysema or heart disease. Employees say the rule is a clear violation of their rights, es- pecially because the restriction extends to off-duty hours. Can an employer's rule extend into the privacy of an'empioyee's home? If so, where is the line between fiscal responsibility and ham- fisted paternalism? Can the employer require the employee to get eight hours of sleep and plenty of exercise, and stay away from high -cholesterol foods? The questions answer them• selves by raising the specter of Big Brother watching every move. One way out of the dilemma might be to permit smokers to smoke, but to reduce disability- pension isabilitypension benefits for smoking. related Illness. But Iowa's pension law precludes this by presuming that lung or heart disease among firefighters or police officers is job-related. Changing the law would seem to be one way toward an answer, but this is a far from new — or easy — proposal. There have been periodic efforts since the early 1970s to remove from the code the language relating to heart or lung disease. All have failed because of resistance from the affected employees. But, unless the state wants the courts to decide the Issue, another look is going to have to be taken at this portion of the code. iia 50/ L,. I MICROFILMED BY .JORM MICROLAB f CEDAR RAPIDS -DES MOINES _J II i Q At -41 gteregers Don't bue shdcked U you bear of Experience will show how the a community without fire or new system works, but more police departmmb Theses vital officers will be trained and ready Services may not have been to respond at once to either kind dropped, but may be staffedwith of emergency, and routine duties i; the b n people; generally called may be better performed The sty officers.number of officers on the street Kalamazoo, Mlcb., somewhat has almost tripled in the first len.than MU Des Moines' site Areas affected. has begun phasing out the tradi- Although • the signs in tional tire -police division of Kalamazoo are prong the labor. Early this year, the first System has not succeeded every. clans of 30 volunteers•— 15 tram place it has me been tried So each deparhrrerd — became pub. cities have -abandoned it Gener- Iic-safety ofticem 10 five yeas, alining about. their experience is says City Manager Robert Bobb, difficult, since the degrees of every d officer should be trained to CO=hdattan varied, as well as jobs.7210 the Sim of the cities and their MWKakmanoqreasons .5 million over the ee for sadvisable for cities five-year period Bobb•eSpe¢ls to considering the. merger, but the, cut the total number of aticers concept deserves dose and open- - frem 3� to 340• Trainees xem minded eaminatioa. In a time of pleased; they have more tree thinly shetcbed city bodgett, it time and a 10•peree of pay bbnm, might be just what's needed 1 rias MICROFILMED BY I '.JORM MICROLAB i CEDAR RAPID S•DES MOINES r Judgle's Of Victim By Jerry Mahoney Weew4knlG a Wr wmer With proper care, Peter 1. McGinn might live another 40 years or more as a quadriplegic, an Omaha expert on Paralyz victims said Saturday, But the constant care required to avoid urologic problems and skin inju• ries that could be fatal for McGinn, 2& will cost tens of thousands of dollars dunng that period, said Dwight M Frost, that of Immanuel Hospital's rehabilitation center. Frost testified in -McGin's law Omaha suit , which against the City of Ohawh blamed city negligence for an ent accid that left -McGinn paralyzed from the neck down. od-- R-. IMIary uistnct Judge The. and other estimateshof Medical ed on those and compensation forpain idcosts - fng in awarding McGinnaand suffer• judgment Friday. SS million The judgment, which will be ap. Pealed by the city. Is the largest person• al•injury judgment in .Nebraska, ae• cording to the State Trial Attorneys Association. The judge• wrote last week that McGinn 13 contlAwo a wheel, "'cannot• even stand wir thout chair lance," and has lost control o! his bleed• :derand bowels. 4"Summarizing the testimony of a reha- i"On counselor form a Colorado fa cility for 'severNy disabled patients, Judge Richling wrote that McGinn areI Oil I.o perform 1 a ant-constant udd ber and bowel nortnriffunctions the w;j witness testified that (McGinn) ill require care and attention by Lraiaed Personnel 24 hours a dey, seven days a week for the rat of his Ile," he vW, Hu present home condition is but ietnporary;' the Judge wrote. "He does Pot have access to a shower or bath. tonin on a floor which he can reach. Therefore, a change in his Ilving condo dons is urgent -,McGinn is being cared for by his mother and Suter in their Delmar, Iowa, home. . 'Hb father and brother were, until recenll , in the home, but the condition of 41is father, who Ls g6 years old, has worsened, and he has had to be placed In a nursing name because the mother could not take care of both the father and (McGinn)., Judge Richling wrote. Concern for CiiilN k CC.�, <<(; add, are Key in Award u at the Time. "The sorer has marraige plans and wdl'soon be leaving the home; leaving he sole care of (Mc(;inn) to the 6S• Year-old mother." . McGinn was 25 and a Social Services casework aacount 'of the accident near Hansceom Park. A•three•lon maple tree branch fell on top of his car during a severe rain and -wind storm, smashing the car's too( and pinning him inside. -Mrs. McGinn, reached at her home Saturday, said herson was connected to a muscle-nexmg machine designed ro exercise his muscles and was unable to talk on the telephone. - She declined to cemmenr on the SS million Judgment other than to say, They (the city) wanted beautiful trees,They better take care of them." Richling's memorandum includes a table Of iermine hesizeoft eta ardd. him di., The tablexpense Estimates sed on McGinn living to be 71 years old, includes estimates of expenses totaling more than $5.5 mil. lion. Thev are: —53.0311623.70 for around-the-clock Personal care to manage equipment McGinn must remain attached to. The estimate is bas d nn ,....:__-.. from Jack counselor at lewood, Colo. the constant personal pre will cost 1,372 a year. for iessdemanding care a day. The estimate, pro. 't assumes McGinn could xl and return to work* annually for drugs, sv ort and reevaluation, At those expenses would to. for 16 vided be reh Richl210 for ing said that, at the salaOf ry McGinn was receiving at the time of the acct• dent, his Income losses over his work• life expectancy of 36 more years would be SW,707. —S34,W0 for motorized wheelchairs. The wheelchairs cat about x{,466 and must be replaced every, flue year; Rchling said —5144,000 for modified vans to traria• pon him and he wheelchair. 'r C MICROFILMED BY t� `.JORM MICROLAB CEDAR RAPIDS -DES MOINES rehabdnmmrlt@:r seek to be 10 attempt Hunt confined to his room," RMhlmg wrote. of will hch will be SIire a 8000 to ified van 52p iie 000." A new van will have to be purchased ev ery five Io seven years, Richling wrote. —S103.312.56 in expenses to date for rare and medical attention Richling ruled that the City of omaha was negligent for not inspecting and removing the tree whose branch fell on McGin's car. City Finance Director William Miskel said that if the city has to pay the $5 million, residents might face a property tax increase because the city has no liability insurance. The monev also might be raised by culling back -on the city's general fund or capital construction budgets, which total about $170 million this year, he said. liability ranee as it as never know," MLskelsaid "It's been looked at a number of times and It's being looked at right now:' The city has a special judgment levy Iry the property tax to pay damages resulting from civil lawsuits, he.sard That fund vhaod WOOD Jan. a nn.In ud Miskell said, a liability Insurance policy seems a good idea. 1 would guess a policy with a de, ductible of S2DD.000 would rum about S50,000 a year," he said "So it would take a lot of yeah at $50,000 to equal $S million." 14 Percent Interest mlgghht be another 14to16emanhsnf r the Supreme Court to rude on It. said Warren Schrempp, one of McGinn's at. o tmeys. he te on an appHeea orf Of dtrial verdict that ahe is M. volved In. If affirmed, the Judgment must be Paid with 14 Percent annual Inierest. City Anomey Herb Fide said the 14 percent rate is set in Nebraska statute. 't a /.'L a 9gr' iS7 i m 0 T W TH F lOAM-Staff Mtg (Goof Room) 8AM-Magistrate 3PM-Housing Comm Court (Chambers) (Public Library) 7PM-Riverfront 3PM-Prof. Services Park)(Napoleon Group (Conf Room) i; 7:30PM-Formal P6Z (Chambers) Lourc (Chambers) LOAM -Staff Meeting AM -Magistrate (Conf Room) Court (Chambers) 7Counciln(ConflRm) 7:30PM-Council (Chambers) 4:30PM-Board of Adjustment (Chamb 7PM-Parks a Rec Comm (Rec Center) SAM -Magistrate T S Court (Chambers) LOAM -Staff Meetingstrate (Conf Room) Chambers) 7:30PM-Informal Council (Conf Ibn) nior Ctr . Ctr.) F71,30PM-Airport 7:30PM-Informal (Law Library) rport ColP&Z om)rmal P&Zambers) Lo � IAM -Magistrate Court (Chambers) 3:30PM-CCN (Public 8:30AM-Housing pPeals Board 't3 BAM-Magistrate Library) (Conf Room) Court (Chambers) Counciln(ConflRm) 1 AM -Staff Meeting (Conf Room) 4:30PM-Board 4PM-Library Board (Library 7:30PM-Council of Adjustment (Chamb Conf Rm) (Chambers) LOAM -Staff Meeting 8AM-Mag strata (Conf Room) Court )(Chambers) 7Counciln(ConflRn ' 7:30PM-Hwoan Righ Commission (Law Library) ) u MICROFILMED By tl !JORM MICROLAB I j CEDAR RA PIDS•DES'NOINES r ---- -- 7 J. MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•015 1101NES I I City of Iowa City MEMORANDUM DATE: June 3, 1983 TO: City Council FROM: City Manager RE: Material in Friday's Packet Letter from City Manager to Mr. Robert N. Downer in response to his letter of May 24 regarding the hotel project. 112f Informal agendas and meeting schedule ej�Bfi Memorandum from Mayor Neuhauser regarding the new zoning ordinance. &2 9 Letter from the Chairman of the Planning and Zoning Commission regarding the new zoning ordinance. Memorandum from the City Manager regarding electricity rate increase proposal by Iowa -Illinois Gas and Electric Company. Memoranda from the Assistant City Manager: a. Vacation Plans b. CARG Community Energy Study Proposal Memorandum from CARG in response to staff comments on the proposal to conduct a community energy management study. Letter from the Chairman of RCC regarding proposed CARG study. Memoranda from the Human Relations Director a. Confidential Job Classification Study b. CRT Operator Safety Memoranda from the Department of Public Works: a. Tanglewood/Ventura Paving Assessment Project Schedule //-fI' b. Street Lighting at Sunset and Highway 1 //3 9 `lemorandum from the Library Director regarding the Library's Energy Hanagement System. //i12 Copy of letter from the Iowa City Communit School Board regarding the Central Junior High Property. 6/sl/ Memorandum from the Parks and Recreation Director regarding Early Bird Swire. Letter from Audrey Chanen regarding hours available to adults for swimming. .J15.3_ Minutes of the March 21, 1981, and December 9, 1982, minutes of the Management Advisory Panel. ,,,,,, Copy of news release regarding new recreation superintendent. —2 Article: Government plays major role in luring North Carolina business _/ MICROFILMED BY ;JORM MICROLAB I CEDAR RAPIDS•DES*01NES r - J 4 ■ 1. r i; Memo from the Finance Director re Millard Warehouse Industrial Revenue Bonds Agenda Item. J1f17 Memo from United Way Director and Human Services Coordinator re joint hearing review of emergency shelter and food requests. Mies Copy of FY82 Financial Report// O/� MICROFILMED BY I.JORM K41CROLAB j,CEDAR RAPIDS-"DES'MOINES,'r CITY UF CMC CENTER 410 E WASHINGTON ST June 2, 1983 OWA 104A CITY IOWA. 522 10 CITY (319) 356-5000 Mr. Robert N. Downer Meardon, Sueppel, Downer & Hayes 122 South Linn Street Iowa City, Iowa 52240 Re: Response to letter of May 24, 1983 regarding development of Urban Renewal Parcel 64-1b (hotel) Dear Mr. Downer: The following information has been prepared in reply to your letter of May 24, 1983, to the City Council regarding the proposed hotel development on Urban Renewal Parcel 64-1b. Planning for the hotel began in March 1982. Many public meetings were held since then for the purpose of receiving public input on this project. There has been extensive media coverage of these meetings and of the documents associated with the hotel. Therefore, the lateness of your inquiry does not permit the City to be as responsive to your inquiry as would otherwise be possible. The City undertook the urban renewal program in part to maintain and improve Iowa City as a business center.- In order to redevelop successfully, it was necessary that new development be of high quality to create and continue the market acceptance on a long-term basis. This approach has been successful to -date and is being utilized in the conception and development of the hotel on Parcel 64- 1b. In response to the specific points raised in your letter, the following is presented. The number in the left hand column corresponds to the order in which the item was raised in your letter. I. Item: Submission of completed Industrial Revenue Bond (IRB) application. Reply: A completed IRB application was submitted to the City on March 24, 1983, 2. Item: Financial analysis and review of the Industrial Revenue Bond application. Reply: This application was reviewed by Donald Zuchelli of Zuchelli, Hunter & Associates whose firm has conducted many financial analyses of hotels and other large-scale commercial developments. It was prudent to utilize a person with previous experience in a project of this magnitude, particularly hotels. MICROFILMED BY .JORM MICROLAB '.CEDAR RAPIDS -DES MOINES.' r ) J I I I Mr. Robert N. Downer June 2, 1983 Page 2 3. Item: Ownership of Mid -City Hotel Associates - Iowa City. Reply: The Urban Development Action Grant (UDAG) application states that Mid -City Hotel Associates - Iowa City is wholly owned by Dr. Harry A. Johnson, Jr. with no other participants. This information was included in the Council's agenda packet on April 22, 1983, and a resolution to this effect was passed at the April 26, 1983, City Council meeting. Mr. Beck's relationship to this project is as the Owner's Representative. A personal history of Dr. Johnson was included in the bid packet submitted to the City on November 8, 1982, and a curriculum vitae of Dr. Johnson was submitted to the City in early April 1983. 3. Item: Request for financial statements of other projects owned by Dr. Johnson and verification of financial information. f Reply: Dr. Johnson has provided information on his other projects. If additional information is deemed beneficial for the preparation of the proposal, further inquiries will be i made. t E 3. Item: Letter referred to in December 7, 1982, correspondence from Vernon Beck to the City. Reply: When this item was initially requested, it was noted the staff person's copy did not have the attachment. Mr. Mueller i was later verbally notified that this letter was available but that Mr. Beck was incorrect in stating the letter was actually a letter of credit. 3. Item: Use of local contractor. Reply: Obviously, the City prefers using local contractors on Iowa City projects. However, the City cannot dictate that a local contractor be utilized; this is a decision made by the developer. Mr. Beck has indicated Mid -City Hotel Associates - Iowa City's desire to work with Adolfson & Peterson, Inc. as the general contractor because of familiarity with Adolfson & Peterson's work. Mr. Beck has also stated publicly that subcontracting (approximately 80% of the jobs) will be done on a local basis. 3. Item: Sale of property for below-market value. Reply: The Iowa Code urban renewal statute permits a city to sell urban renewal property at its fair value. An appraisal was performed on the property in March 1983 which stated that the property's fair market value was $265,000 with the site's highest and best use as a multi -story retail and office MICROFILMED BY \f '.JORM MICROLAB CEDAR 'RAPIDS•DES'1401NEt r i ;I I Mr. Robert N. Downer June 2, 1983 Page 3 development. Obviously, the restrictions placed on the site - for example, a contractual obligation to limit the use of the site for only a hotel with a pre-set design - lower its fair market value. The $198,000 price for the site was arrived at as a fair value once these other considerations were taken into account. Your letter notes that an unnamed 6,000 square foot site near the subject site is assessed at $148,000. It is assumed that this unnamed parcel is the College Block Building, a retail development which presently has valuation of $145,250. an assessed property Your letter does not mention that this assessment is currently under review by the Office. It is assumed this City Assessor's review has been requested because its fair market value was approximately $74,000 in the previous t year. k 3• Item: City Plaza improvements. Reply: The City has long planned to renovate Blackhawk Mini - Park and has noted the estimated costs of the renovation in its Capital Improvement Projects budgets of 1981, 1982, and 1983. It was noted in the Finding Of No Significant Environmental Impact that the City would schedule improvements in conjunction with the hthe Blackhawk Mini -Park project did not suddenlyaotel construction. This was implied in your letter. Itrisenotscleare oftf from your he hotel pletter as ' to why "...the improvements destroyed would have a value of at least $125,000. In fact, as much of the existing improvements as possible on the hotel site will be used in the upgrading of Blackhawk Mini -Park. It is assumed you are adding the previous s ofrelocatingethe sewer and Melectrical mlinesmontthe hotel site. i 3• Item: Room costs. Reply: It is noted in your letter that the construction costs per room are approximately $78 000 which would necessitate room rentals of $70 per night. Using the UDAG application cost estimates, the costs per room would be approximately $72,000. According to The Morta and Real Estate Executives Newsletter (Warren, Gorham & Lamont, publishers;e May 198 close to the national average for the costs of construe— ting a standard new hotel room. It is not clear how the rate of $70 Per night was arrived at; the cash flow statements in the UDAG application indicate a blended room rate of $46 for the first Year of operation. Further, as has been repeatedly noted Publicly since the City's and developer's meeting with Officials from the UDAG program on May 11, 1983, development costs will be examined and wherever possible, decreased. It is anticipated the total development costs will be decreased and room rates accordingly adjusted downward. t{ MICROFILMED BY I ±j '..JORM MICROLAB I II CEDAR RAPiDS•DES'MOINES r J Mr. Robert N.'Downdr June 2, 1983 Page 4 It was noted during the evaluation of the two hotel bids (Integra Built and Mid -City Hotel Associates - Iowa City) that the furniture, fixture, and equipment expenses (FFE) for the Integra Built bid were extremely low. In addition, industry standards for FFE are $12,000 per standard hotel room. Thus, the proposed costs for FFE appear appropriate. Local motel room rates as of March 1983 were provided by the Iowa City Chamber of Commerce. A comparison of the March 1983 and May 1983 room rates provided in your letter show most of the May rates to be marginally higher. The location and quality of the downtown hotel, its association with the Holiday Inn system, and its competitive rates should make the hotel economically viable. 3. Item: Other costs. Reply: It is not clear as to how the amount of $1.6 million for Professional fees was computed. If the architectural and engineering (A&E) fees (which are 5% of the construction costs), FFE costs, financing fees (which are 5% of the IRB amount), inspection, legal and closing costs, and the developer fee are added together, the total is approximately $1.6 million. As has been noted repeatedly on a public basis, these costs will be adjusted downward when final construction costs are certified. Verification of some of these costs were requested at the May 11 meeting; it was noted that the major professional fee costs (the A&E fees and the developer fees) were industry standards. Thus, while these costs will be adjusted downward, it does not appear that these costs are excessive. A comparison of these costs with previous bids show these items roughly accounted for 20% of the total project cost while in this bid it accounts for about 12% of the total project cost. The developer is personally responsible for the provision of a working capital reserve; given the liquidity of his assets, the provision of an adequate capital reserve is not a nrohlpm 4. Item: Tax benefits. Reply: It is not within the City's purview to request verification of the tax benefits that may accrue to a private individual. Dr. Johnson is legally bound to provide financial backing for this project. It should be noted that this project will generate over $189,000 in property taxes and $85,000 in other taxes to the community in the first year of operation. This is considerably in excess of any other hotel operation in Iowa City or Coralville. (j MICROFILMED BY f JORM MICROLAB I CEDAR RAMS DES MOINES , r /ra,F N Mr. Robert N. Downer June 2, 1983 Page 5 4, Item: Market Documentation Reply: It is obvious from the previous marketing of the site that the private sector believes and has documented the market for a downtown hotel. At least two of the site's bidders noted that a professional marketing study (either by Laventhol & Horwath or Harris, Kerr, Forster & Co.) had been performed and found that a market did exist. Previous bids, based on these professional marketing studies, cited occupancy rates of 70- 75%. Based on the present value of the total estimated development costs of the previous hotel bids, a daily room rate of $40-$45 would be charged which is comparable to the Mid -City Hotel Associates - Iowa City proposal. With regard to the adequacy of existing meeting/convention facilities, the Iowa City/Coralville Convention Bureau has been notified several times within the past year that its bid for a particular j convention could not be considered because of the inadequacy of local lodging and/or meeting facilities. The City also has been frustrated in efforts to reserve adequate meeting and dining facilities. An examination of the previous hotel bids shows that the estimated total hotel development costs of Mid -City Hotel Associates - Iowa City to be very similar, once costs are adjusted for inflation (a figure of 40.5% based on the Consumer Price Index was used). Using the estimated development costs received in the 1980 bids, the following adjusted development costs can be calculated: Est. Develop. 1983 Ad'. Developer N Rooms Cost Room Franchise Cost Room 1. College Plaza Dev. Co. 150** $48,333 Holiday Inn $67,907 Proj. Rep.: Robert Downer or Sheraton 2. Plaza Tower Associates 158 $50,000 Sheraton $70,450 Proj. Rep.: Jay Oehler & Wilfreda Hieronymus *Estimated development costs/room were figured by dividing the total estimated development cost by the number of rooms. This method was used to achieve comparable figures. **College Plaza Development Co. indicated in its bid that i.f the project was successful, it would at a later date increase the number of rooms to 192. Development costs such as those cited above would obviously necessitate room rates comparable to those of the present proposed project. iia J • � MICROFILMEDBY iL� '.JORM MICROLAB CEDAR RAPIDS -DES .140INB J Mr. Robert N. Downer June 2, 1983 Page 6 Your letter suggests that more definite statistics on the occupancy and profitability of the local hotels be submitted for review. If this information would be provided to the City by your clients, the City would be pleased to evaluate such information. 4. Item: Lack of support from local hospital facilities. Reply: The letters of support in the UDAG application were intended to be representational of the support for the downtown hotel project. The University of Iowa (which includes the University of Iowa Hospitals & Clinics) noted that the hotel will be an important addition to the City. 4. Item: Market need for conference facilities. Reply: The conference facilities at the new College of Law will be no larger than those contained in the present College of Law and there are no plans to enlarge those facilities according to the College of Law. This conference facility at the College of Law is restricted only to College of Law meetings and conferences. 4. Item: Condition of local lodging facilities. Reply: As is noted in the UDAG application, all local lodging facilities are eight or more years old with the majority of those r; facilities being constructed in the early 1970s. 4. Item: High quality food operations y Reply: An experienced management organization will be responsible for the operation of the food facilities in the hotel. This management operation, CIDCO of Cleveland, Ohio, operates six other i facilities which are considered high quality food operations. The developer insists that the food operations in his restaurant be of high quality. The City has satisfied itself that this is true at a comparable facility he owns in Minneapolis, Minnesota. With regard to the issue of the two unsuccessful food facilities in downtown Iowa City, it should be noted that their location and the financial backing of these operations were not at all comparable to the proposed hotel. It is recognized that the excellence of the management of dining facilities is critical for success. 4. Item: Room Standards Reply: It is stated that the proposed room dimensions do not meet franchise requirements. Holiday Inn has indicated the room dimensions in this hotel design exceed its specifications of twelve by eighteen feet for stagdard double/double rooms and twelve by fifteen feet for a standard king room. It should be noted that all previous hotel development bids for this site have had rooms with twelve to prat C i MICROFILMED BY .JORM MICROLAB t 'CEDAR RAPIDS•DES MOINES` j J i Mr. Robert N. Downer June 2, 1983 Page 7 thirteen foot wide dimensions which have seemingly met Holiday Inn/Sheraton franchise requirements. 4. Item: New competing facility It was not and is not the City's policy to discourage new facilities. The City will evaluate any new hotel proposal on its individual merits. However, there are few sites presently in Iowa City that would seem to be of appropriate size and location for a new hotel. Financing of such a structure with today's interest rates would be difficult because Industrial Revenue Bonds would not be available in any location but the downtown. The downtown at this time would not seem to have any privately -owned site adequate for a new high quality hotel/motel. Further, there has long been a recognition on the part of the community that a hotel of 135+ rooms would be located downtown on urban renewal land. Any developer researching the market potential would take the City's announced intention into consideration and perhaps find it discouraging combined with the limited availability of IRBs. Si cere yours, Neal G. Berlin City Manager cc: Iowa City City Council Robert McGurk Eugene Mueller Robert Thompson Robert Winter Neil Trott John Hayek Vernon Beck Dr. Harry Johnson, Jr. Zuchelli, Hunter & Assoc. bj-bc/sp MICROFILMED BY ±j �JORM MICROLAB CEDAR RAPIDS•DESId0INE5 i i City of Iowa City MEMORANDUM DATE: June 3, 1983 TO: City Council FROM: City Manager RE: Informal Agendas and Meeting Schedule 7:30 - 9:30 P.M. 7:30 P.M. - 7:50 P.M. - 8:05 P.M. - 8:20 P.M. - 8:40 P.M. - 8:55 P.M. - 9:10 P.M. - 9:30 P.M. - Conference Room Review zoning matters Southeast Side Subdivision proposed by Wilbert Frantz Review 1982 Financial Audit Discuss use of Jobs Bill Funds Discuss Central Junior High Property Discuss Community Energy Study proposal Discuss City Council Salaries Council agenda, Council time, Council committee reports June 7 1983 Tuesda 7:30 P.M. - Regular Council Meeting - Council Chambers PENDING LIST Priority A: Priority B: Priority C: Iowa -Illinois Utilities Franchise Discuss City Council Majority Voting Requirements Discuss Affirmative Action Task Force Report Contract for Sewerage Systems Alternatives Study Housing Inspection Funding Policy Housing Market Analysis Recommendations MECCA Funding Request Transit Fare Subsidy Program Shamrock/Arbor Drive Drainage Area Lower Ralston Creek Parcels - Use and Configuration North Dubuque Street Improvements Meet with Broadband Telecommunications Commission Meet with Design Review Committee regarding recommendations Traffic Signals - Flashing Mode Mandatory Parkland Dedication (Fall 1983) Appointments to Board of Library Trustees and United Action for Youth Board - June 21, 1983 Appointment to Riverfront Commission - July 5, 1983 Appointments to Planning and Zoning Commission and Airport Commission - July 19, 1983 f;r MICROFILMED BY ,.JORM MICROLAB CEDAR RAPIDS -DES MOINES r _J I ; ■ I F„ City of Iowa City MEMORANDUM Date: June 3, 1983 To: City Council and Planning and Zoning Commission From: Mary Neuhauser Re: New Zoning Ordinance Since it has become clear that we cannot adopt a new zoning ordinance by August 2, I have been doing some thinking about how we should proceed. I believe that there are some major issues that need to be addressed immediately. However, the new zoning ordinance and map will probably take a considerable amount of time to perfect. Therefore, I recommend that we consider those major issues as amendments to the present ordinance and take whatever time is necessary to do the new ordinance. I would suggest the following procedure: 1) The City Council draw up a list of pressing issues and set priorities for consideration; 2) a committee composed of two Council members, two Planning and Zoning members, one member of the Planning Department and one member of the City Attorney's office sit down and hammer out the wording for each amendment; 3) as each amendment is done submit it to Planning and Zoning for public hearing and recommendation and then to Council for hearing and consideration. By doing this I believe we will relieve some frustration over the present process. By resolving some of these major issues and policy questions separately, we may make the transition to a new zoning ordinance simpler. These are some issues which merit consideration. I'm sure you can think of others. It would be helpful to have any additional ideas from you to discuss at the June 14 informal Council.meeting. 1) Zero lot line ordinance. 2) Combined land -consumptive commercial -light industrial zone which would not include shopping centers. 3) Elimination of residential use in airport clear zone. 4) Limiting single-family zone to use by one family, as defined by Supreme Court decision. 5) River corridor overlay zone. 6) Historic preservation overlay zone. 7) Changes in parking requirements for multi -family close to downtown. 8) Tree ordinance in commercial areas. bdw/sp X41 l MICROFILMED V y !JORM MICROLAB r CEDAR RAPIDS -DES MOINES //,q J V CITY OF10WA �\ CITYCIVIC CENTER 410 E. WASHINGTON ST. IOWA CITY. IOWA 52240 (319) 356-5COO June 3, 1983 The Honorable Mayor and City Councilmembers: Re: Proposed Zoning Ordinance j At its regular meeting, Thursday, June 2, 1983, the Planning and Zoning Commission discussed recent media reports and other i information regarding the status of the proposed ordinance. As a ( result, the Commission adopted the following motion: "Move to direct the Chairperson of the Iowa City Planning and ti Zoning Commission to draft a letter to the Mayor and City III Councilmembers of the City of Iowa City stating that this I Commission goes on record as opposing any effort to piecemeal t` the proposed zoning ordinance by addressing and forwarding certain sections to the Council before the final document is I adopted and sent to the City Council for their review and adoption." iWe are gravely concerned that the Council's and Commission's objectives are beginning to diverge and that the current momentum for the new Zoning ordinance will be lost. i The current Commission has a unanimous resolve to continue with the process of development and implementation of the new ordinance in keeping with the requirements of the Comprehensive Plan and the Policies of this and previous Councils. Further delays, side trips, interruptions, changes in priority or changes in policies will serve to weaken the results of our mutual efforts and, ultimately, the product we offer to the community will suffer. I would hope that members of the Council and the Commission can communicate directly regarding this issue. We have an informal meeting already scheduled on Thursday, June 9, at 7:30 PM to discuss the new ordinance, and we would be pleased to meet with you at that time. We would appreciate a further understanding of the Council's Position before scheduling subsequent meetings on the ordinance. Respectfully, John Sewi'rdq�Ve�' — /bc4/13 4i MICROFILMED BY l f�JORM MICROLAB I CEDAR RAPIOs•DEs-MOINES'r- J t r City of Iowa City MEMORANDUM Date: June 3, 1983 To: City Council / From: City Manage i Re: Electricity Rate Increase Proposal by Iowa -Illinois Gas and Electric Company Late in May, the Iowa -Illinois Gas and Electric Company petitioned the Iowa Commerce Commission for an electric rate increase amounting to 35.5%, effective June 27, 1983. See enclosed notice. An option proposed by Iowa -Illinois is that a "Phase -In Clause" be approved with a first year rate increase of 16.0% and subsequent increases over the next eight years to equal 40+%, instead of 35.5%. Because energy costs are exceeded only by personnel costs in the City operating budget, these increases will have a profound effect upon the City budget. In FY84 $719,500 is budgeted for electricity costs. If the 35.5% increase is approved, the City's energy costs would increase to $965,600, or to $834,600 if the Louisa phase-in of 16.0% is approved in the first year. In addition, to the very significant energy cost increases, the City should challenge the degree to which the consumer should assume financial responsibility for the excess capacity of the Louisa plant. The City Manager urges the City Council to object to the proposal, preferably in concert with other cities through the League of Iowa Municipalities. tp/sp 'S r MICRDFILMED BY ) '.JORM MICR_OLAB ( 'CEDAR RAPIDS•DES M01 M r //3/ i 0 J V ■ I' 7 IOWA -ILLINOIS GAS AND ELECTRIC COMPANY DAVENPORT, IOWA ( May 26, 1983 r Dear Customer: Iowa -Illinois Gas and Electric Company is petitioning the Iowa State Commerce Commission for an increase in its electric utility rates effective with usage commencing on June 27, 1983. The increase in annual revenues resulting fiom the full proposed rates would be approximately $44,636,000 or 35.5%. However, Iowa -Illinois Gas and Electric Company is proposing a Louisa Phase -In Clause which, if accepted by the Commission, would reduce the amount of the rate increase for the first three years and increase the amount of the rate increase for the five years thereafter. Although the effect of the proposed increase on your bill will vary depending upon the type and extent of usage, the average monthly increase per customer for the primary customer classes, with the full proposed rate increase compared to the rate increase in the first year of the proposed Louisa Phase -In Clause, is as follows: ' Monthly Percentage Monthly Percentage I Increase lst Increase 1st Increase At Increase At Year of Year of Customer Class Full Pro- posed Rates Full Pro- I Rates Louisa Phase- Louisa Phase - posed ' In Clause In Clause Residential $ 13.77 37.1°: $ 6.43 17,3^; Commercial - Small Industrial $ 107.00 34,2"; $ 50.00 16.0': Large Industrial $23434. ,00 35.5. I $10,940.00 16.6; Lighting $ 10.18 27.6% $ 4,75 12.9q This increase in rates may be suspended by the Commission and all or part of the increase may be permitted to become effective at a later date, subject to refund with interest of any amounts ultimately determined by the Commission to be excessive. However, after a hearing in this matter, the Commission may order a lesser or greater increase, or a decrease in rates to any or all customer classes. You have the right to file a written objection to this proposed increase with the Iowa State Commerce Commission and to request a public hearing. The address of the Iowa State Commerce Commission is the Lucas State Office Building, Des Moines, Iowa 50319. The Commission should be provided any facts that would assist it in determining the justness and reasonableness of this requested increase. The information will be provided to the Commerce Counsel which represents the public interest in litigation before the Iowa State Commerce Commission. A written explanation of all existing and proposed rate schedules is available without charge from the local business office of Iowa -Illinois Gas and Electric Company. If you have any questions, please contact the local business office. IOWA -ILLINOIS GAS AND ELECTRIC COMPANY POST OFFICE Box 4370. toe EAST SECOND STREET, DAVENPORT. IOWA 32008 I(; f MICROFILMED BY ;.JORM MICROLAB CEDAR RAPIDS -DES M01M J. r• City of Iowa City MEMORANDUM DATE: June 3, 1983 TO: City Council FROM: Assistant City Manager Z * RE: Vacation Plans If you have vacation Plans for this summer, please let me know as soon as possible so that meetings can be scheduled accordingly. Please call Lorraine at 356-5010. MICROFILMED BY �JORM MICROLAB 'CEDAR RAPIDS•DES.MOINES r 1 113z City of Iowa City MEMORANDUM Date: June 3, 1983 To: City Council From: Dale Halling, Assistant City Manager Re: CARG Community Energy Study Proposal Included in your information packet is a memorandum from Skip recommendatlonarregarding ch Director CommI in unity Energy to the staff Attached to this memorandum for your informationyissthat sectionofthe proposal to which Mr. Laitner refers, along with a letter dated January 22, 1983, which preceded the study proposal, and a letter dated March 7, 1983, which accompanied the proposal. Also in your packet is a letter from Robert Singerman, Chairperson of the Resources Conservation Commission, which includes a recommendation from the Commission regarding an energy study. This item has been scheduled for discussion at your informal meeting on June 6, 1983. Staff will be present at that time to answer any further questions or concerns you may have. bdw3/lo Attachment MICROFILMED BY I I.JORM MICROLAB I CEDAR RAN DS•DES'MOINES -' r J III. IOIJA CITY RESEARCH PROPOSAL A. Objectives of the Study The objectives of this proposed Iowa City energy study can be broken down into short-term and long-term goals. The short-term objectives are three -fold: I. To understand the patterns of energy consumption within the community so as to increase the city's ability to engage in meaningful energy management planning; 2. To determine the financial and economic costs to the community of its energy use. This is an effort to ascertain the specific dollar loss --the cost to city government and the cost to city resi- dents-- so as to increase the city's ability to evaluate which alternative resource programs are cost-effective; and 3. To develop a mechanism, including both proposed investments and proposed financing vehicles, through which the community's dollar loss can be stemmed and to recommend a specific action plan to implement those proposals. The long-term objectives of the study are to address and to alleviate to the extent possible the problems outlined in Section I above. The financial dollar loss to the community must be stopped so that acceptable levels of community and educational services can be maintained. The economic depressant impacts on local businesses must be eliminated so that local residents can prosper and so that current employment opportuni- ties can be sustained. The City's tax base must be retained. The quality of life, both economic and aesthetic, must be kept intact. All of these long-term objectives are directly related to the proposed Iowa City community energy study. MICROFILMED BY �1>r ;JORM MICROLAB' !CEDAR RAPIDS•DES•MOINES r I B. Contents of the Work Product The final work product will consist of seven sections. Those sections will address the following aspects of the community's energy use: i I ENERGY USE AND COST DATA: The study will deter- mine this information by type of fuel and by I. . r t ECONOMIC ANALYSIS: The study will examine the v cost of various energy supplies consumed in the i base year; the percentage of energy expenditures retained in the local economy; the employment impacts of such expenditures; and other data as k appropriate; i ]I i i examining projections for the next ten (10) years, B. Contents of the Work Product The final work product will consist of seven sections. Those sections will address the following aspects of the community's energy use: 1. ENERGY USE AND COST DATA: The study will deter- mine this information by type of fuel and by end-use application for a 1982 base year period; 2. ECONOMIC ANALYSIS: The study will examine the cost of various energy supplies consumed in the base year; the percentage of energy expenditures retained in the local economy; the employment impacts of such expenditures; and other data as appropriate; 3. COST AND IMPACT PROJECTIONS: The study will, by examining projections for the next ten (10) years, calculate consumption, cost and the jobs/economic impacts resulting from such projections; 4. CONSERVATION AND RENEWABLE RESOUCE POTENTIAL: The study will identify, by feasibility and cost- effectiveness, fuels and sectors most susceptible to conservation efforts and renewable resource applications; project the financial savings which would result from investing in such measures; pro- ject capital costs and payback periods for such investments; and project the economic impacts of such investments; S. PLAN OF ACTION: The study will develop and HICROFILMED P t+"' :JORM MICROLAB i CEDAR. R.APIDS•DES MOINES : i MICROFILMED BY 'WORM MICROLAB CEDAR RFPIOS•DES*MOINES ,' r 1 recommend a specific plan of action, including pro- posals for specific dollar investments in specific j conservation and renewable resource measures at s:. specific locations and/or homes/businesses/buildings within the City of Iowa City. The study will indicate the energy and financial savings to be reasonably expected from such investments, and the economic impacts of such investments; ' 6. FINANCING OPTIONS: The study will identify, for the above-outlined energy` management program, appropriate v financing options and make recommendations as, to which options seem best suited for Iowa City; and j I 0 7. APPLICATIONS OF THE STUDY: The study will identify, 1 i n within the final work -product itself, potential appli- cations for its contents and thej# projected productive � 1 uses to which it can be put. { C. Schedule for the Study i I � i j 1. Time Allocation 9 a Initial site visit: 2.5 days j Build research methodology: 2.0 days r Review literature: 1.0 days � Initial data collection: 5.0 days i Second site visit: 2.5 days Supplemental data collection: 2.0 days Review data, outline report: 3.0 days Y j v • Write report: 6.0 days III -3 ` 1 MICROFILMED BY 'WORM MICROLAB CEDAR RFPIOS•DES*MOINES ,' r 1 _A 't z . r 4 a A e: 4 r 4 fy n V Comments/Editing: Final rewrite: TOTALS: 2. Timetable Contract signed: Site visit: Complete initial data collection: Second site visit: Draft report: Final report: 3. Budget 2.0 days 2.0 days 28.0 days March 15 March 22 April 10 April 15 May 1 May 15 - 30 224 hours x $20/hour: $4,480 r Estimated out-of-pocket espenses: 500 I TOTALS: 54,980 j D. Applications of the Study An Iowa City community energy study would have several applications which the City should be anxious to pursue. Exam- ples of these applications include: 1. The most immediate application is to the upcoming f I franchise negotiations with Iowa -Illinois Gas and ! Electric Company, The City can insist that Iowa -Illinois I take a broader view of its role than it historically has taken. Rather than simply p y providing electricity � ! and natural gas, the Company can be required, as a III -4 I MICROFILMED BY I �JORM MICROLAB I '.CEDAR RRPIDS-OES'MOINES".' n n 1! • I y matter of contract, to provide full energy services, Having completed this study, the City will be pre- pared to defend its requests by being able to indi- cate precisely what investments are cost-effective; where those investments should be made; and the impact, or lack thereof, of such investments on total Company revenue requirements. 2. A second application which has been raised by a recent local controversy is in the area of implementing trans- mission line siting permit requirements. The current city franchise requires that all new transmission lines be "necessary." Historically, Company has argued simply that with increasing electricity demands, its proposed lines had to be built to guarantee the pro- vision of reliable electric service. This report will indicate to what extent alternative investments can either level off or reduce demands so that construc- tion of additional infrastructures, such as eleven - story transmission lines through residential neighbor- hoods, can be avoided. 3. The report can also be used in the City budgeting process. On an annual basis, rather than accepting the fact of increasing energy bills, the City can take affirmative steps to shape its budget rather than simply reacting to what appears to be a "given." With the community energy study, city government can determine what measures can be implemented, at what SSI I, MICROFILMED BY ;.JORM MICROLAB I CEDAR RAPIDS•DES�MOINES ,� r J b e cost, to obtain what impacts, and with what payback period. In planning or constructing new city build- - ings, also, the city can use the energy study to deter- mine what are cost-effective energy measures to be included in such buildings. 4. A final example of the use of this energy study is i to place the city government in a position of offering i leadership to the community's business and financial • I community on how to promote economic redevelopment � through community energy management. The local economy need not stagnate due to the dollar drain from the i community resulting from increasing energy costs. The Iowa City business and financial community can take affirmative steps, itself, to encourage or to make investments in energy management strategies. In other words, the recommendations made in the Iowa City study need not be implemented solely by i the public sector. They can be implemented by the private sector as well. III_6 S� MICROFILMED DY I ±j I,JORM MICRO_ LAB jl r CEDAR RAPIDS•bES MOINES r '.urea... " Community Action Research Group P.O. Box 1232 Ames, Iowa 50010 (515) 292.4758 SALLY xwSEL Enecu Direc,a RICHARD P. COOL D:,nor.t,K,svcumy'p,oi,, January 22, 1983 Mayor Mary Neuhauser 914 Highwood Iowa City, Iowa 52240 i Dear Mayor Neuhauser; I All of us are painfully aware of the financial costs of increasing energy consumption. Winter natural gas heating bills are soaring. Electric ratepayers are asked to pay for new power plants at exhorbitant prices. In Iowa City, however, the additional costs of new facilities was recently driven home. storyh Adjustmentof an vhigby the Cityls transmission line nthrough afresidential, neighborhoodn illustrated the social, environmental well. and aesthetic costs as of two Inth ight Of flthesecoucosts, a town like Iowa City can do one ing and each new Ject as it 1s proposed. Or, d do nattown could ebegin ttaking stepsrto develop a local plan to minimize economic coats. those social, environmental and CARG proposes that Iowa City do the latter. CARG proposes that Iowa City undertake a community energy study. Such a study would inventory the community's energy use, assess the potential for curbing that use through conservation and alternative energy strategies, propose specific strategies for the community to pursue, and assess the financial and impacts of the resulting "business -as -usual" economic and "conservation" aneIdeaoof haveto gve you CARG has done them in Hardin, Story, Marshall, Tama and Powesheik counties. I'll call you within the next several days to set up a time when we can discuss this proposal in person. ward to meeting with you. I look for - Sincerely, Rbger ��� 8 Colton CARG General Counsel —ofv.,r SSI MICROFILMED BY >JORM MICRO_ LAB I CEDAR ROIDS•DES NIM r f 1 i J r I-\ Community.Action Research Group P.O. Box 1232 Ames, Iowa 50010 (515) 292.4758 SALLY NRISEL E+eevme Dnecmr March 7, 1983 Mayor Mary Neuhauser City of Iowa City Civic Center Iowa City, Iowa 52240 Dear Mayor Neuhauser: Attached is a proposal for the City of Iowa City to undertake a community energy management studv. This study would assess energy use within the community, calculate the costs, in dollars, of that use to the City, and propose specific strategies and programs the City can take to stabilize those costs. The research project would also develop significant information which would be of substantial benefit in the City's upcoming franchise negotiations with Iowa -Illinois Gas and Electric Company. The problem statement, proposed work product, cost and timetable are all set out in the research proposal. We uld ask your early consideration of this proposal. I would be hap ev to meet with you personally to discuss this proposal. RDC/Lb attachment cc: All Council members Neil Berlin Bob Singerman Rich Webb Sincerely,, C/ r rColton CARD General Counsel -�J- MICROFILMED BY �JORM MICROLAB (CEDAR RAP IDS • DES.MOINES � J: 5 m Community Action Research Group P.O. Box 1232 Ames. Iowa 50010 (515) 292.4758 SALLY KRISEL E.eeuwe D,,e , May 31, 1983 j M E M O R A N D U M I r TO: Iowa City City Council and City Manager 'c FROM: Skip Laitner P Research Director CARD RE: Response to Staff Comments on the CARG Proposal to Conduct a -b Study on Community Energy Management in Iowa City k f y This memo is in response to comments provided to you by Dale Helling which discuss the CARG proposal to conduct a study outlining the potential for Communit City. Needless to say we y Energy Management Strategies in Iowa recom- 1 mendations, especially sinceeonesorpoin twotphone callsded by yourstofusseasily could have cleared up their concerns. To facilitate my response, I'd like to address each major issue outlined by the staff, one at a time: r } A) "The overall ro osal is for a stud which seems to be p similar to. what the CARG has done for five counties in north it centra__ (See Melling memo, page one, paragraph two) i In fact, this is far from the case. Pages III -2 and III -3 f proposal soOutline lseven different w ork be carried out;onlythreeoftheseare similartothe work sweodid for the Mid -Iowa Community Action Agency (MICA). Items four through seven represent entirely new work to be done for Iowa jCity that will produce a plan of action that is specific to Iowa City. I The first three work items are necessary components to f build a baseline scenario that will help determine the most cost- 1 MICROFILMED DY 'JORM MICRO_ LAB I 'CEDAR RAPIDS�*DES MOINES r �_ J r- CARG Proposal 2 - 2 - 2 - 2 effective and practical courses of action which might be undertaken by the Iowa City community. We anticipate, however, spending less than $1,000 of the proposed contract funds on these first three items. The overwhelming bulk of the money will be used to carry out the last four work items identified in the proposal. The characterization by Rich Webb (in his memo to Dale Helling dated April 5, 1983) that the previous studies done for MICA were too general for local applicability has some merit.* However, the studies must be viewed in the context of the contract between MICA and CARL. When that document is read, one will find that given the success of the studies, the obligations of the MICA contract were exceeded. (Contact Jim Lierow, MICA Energy Information Officer, at 1-515-752-7162) Because MICA could only budget $1600 per study, it was agreed to complete the work using a formula -based approach with the re- sults tailored to each of the five counties. The findings of our studies have been strongly endorsed by the Des Moines Register and the Grinnell Herald -Register. (see, for example, "The Energy Study" and "New Vision on Energy," pages V-1 and -V-3 respectively of the CARG proposal.) Since the five counties in the MICA service area do not have the same level of awareness of energy issues as Iowa City, and because funds were insufficient to -carry out more thorough recommendations, MICA simply asked for a series of county studies that would prompt interest in such issues. That purpose was met. For example, on the basis of the information generated by our work, Story County is now in the process of establishing a "Story County Energy Production Board" with the assistance of MICA staff. B) "Some of the same types of things in the (MICA) repor ave been done in the Community F.,on__ o_____ _ ervation Commission sent to Cou We are aware of that similarity since I provided a good deal of the information used by the RCC in its effort to write its report to the City Council. Our proposal does not intend to duplicate that work but to verify it, update it, and expand on it. As noted in the previous section, less than one-fourth of the funds allocated to the proposed.contract would go to this effort. But in order to identify future strategies that might be undertaken by Iowa City, we must first develop thorough baseline data and future cost pro- jections. While the RCC report was an excellent beginning, it I * We are somewhat concerned by the characterization of our studies j as "simplistic". The work done by CABG is being widely referenced by a number of economics and energy policy analysts. On the !strength of the MICA studies, the Nebraska Energy Office has contracted with CARL, for instance, to carry out three such analyses for its local communities -- Bayard, Lexington, and Fremont. 1131V MICROFILMED By '�JORM MICROLAB CEDAR RAPIDS•DES.M0INE5.r J .- i i CARO Proposal 3 - 3 - 3 - 3 needs to be expanded with a more complete fuel consumption profile by sector with fiscal impacts studied and projected for approximately a ten-year period, This view was sustained apparently when the RCC mended the funding of our proposal itself recom- to assist its efforts to identify the best way to spend money in a community that would produce cost-effective conservation programs, ones that would even possibly yield surplus revenues over time that could be used by the community. The RCC suggested as one area of exploration was a review of existing housing stock to determine how much insulation had actually been carried out, whar specific programs could be implemented to -accele- rate conservation trends in the residential sector in a cost- ef- fective manner. (Contact Bob Singerman, RCC chair, 338-1874 or 644-2840.) C) " esults o ----­­ uave aPPLIcation in four areas." Actually, page III -4 of the CARO proposal stated that these were "examples" of applications which the city could pursue. Others could be identified. In an effort to point out the timeliness of the proposal two current issues were referenced. These involved the Iowa -Illinois Cas and Electric franchise renewal and the application by the utility for a zoning variance. With the signing of House File 312, the utility reform bill which includes language strengthening the utility commitment to conservation, and Senate File 380, the hydropower bill, this study becomes even more relevant. (note: the issue of alleged conflict of interest will be addressed in the section below.) The most important of the four examples, in my mind, was the last one -- identifying affirmative steps that can assist economic redevelopment through specific community energy management strategies. (e.g., "The local economy need not stagnate due to the dollar drain from the community resulting from increasing energy costs." See page III -6, CARO proposal.) This perspective was underscored by the Des Moines Register Editorial which stated: "The people who put•together the five county reports laid out proposals for the boards'of supervisors on how to begin looking as energy differently," (See page V-3, CARO proposal,) The Register then asked: "How wild are these suggestions? Wilder than a $214 million energy bill for five central Iowa counties in 1990? Maybe it's time to ask." (Ibid.) G- MICROFILMED BY I tl'' '.JORM MICROLAB I CEDAR RAPIDs•bEs-MOINE5 I J `-T /"\ CARG Proposal 4 - 4 - 4 - 4 e � record for the Iowa Cfty Ratepayers Association in that organization's pending currently litigation against the City Implicit in that statement is the suggestion of a conflict of v interest in having the City award a contract to a firm which repre- sents another party that has brought suit against the City. There are several things which must be noted here. First, the CARG proposal was prepared by Mr. Colton under i' X supervision. Moreover, I will be the senior staffinember to V carry out the contract should it be awarded, (see pages IV -2 and IV -3, CARG proposal.) Mr. Colton assumed the lead for the dis- cussion of the proposal since he was frequently in Iowa City and, in keeping with our philosophy of resource conservation, tried to consolidate business trips. S U { Second, the Iowa City Ratepayers Association currently is j I - represented by the CARG Litigation Project which is a different corporation than the Community Action Research Group of Iowa. For example, the CARG board of directors consists of five persons who are entirely different than those with the CARG Litigation Project (actual name). The CARG directors are as follows: �' -- State Senator Charles Bruner, Ames j !� -- John Liepa, Indianola ' -- Carole Reichardt, Des Moines � F -- State Representative Ralph Rosenberg, Ames -- Vacant T @ The CARG Litigation Project directors are: -- Becky Burke, Ames -- Richard P. Cool, Marshall, MN -- Cliff Levin, Ames -- Mary J. Lorenzen, Ames - -- Charles A. Peters, Ames Although a clearly separate organization, the CARG Litigation Project is a relatively new non-profit corporation. Mr. Colton i- works for both but as funding becomes more stable, he will move I entirely to the Litigation Project. We anticipate this to occur in the very near future. Meanwhile, we will continue to share office space, accountants, etc., in an effort to maintain lower overhead costs. (For example, this is one reason that we can offer such a low fee of $20 per hour. The other, non-profit corporation.) of course, is that we're a i i i i iMICROFILMED By f JORM MICRO_ LAB I CEDAR RAPIDS -DES MOINES - --- - - - - . i _J I ■ CABG Proposal 5 - 5 - 5 - 5 ' Finally, the allegation of a conflict of interest, especially in light of the above information, is more of a perceived conflict than one in reality. CARG will not benefit as a result of the Litigation Project's representation of the Iowa City Ratepayers' Association, either financially or otherwise. Nor will its judgment be impaired as a result of the work undertaken by Mr. Colton with the Litigation Project. These usually are the two standards of determining potential conflict of interest. While there are no set professional standards that bind a non-profit corporation such as CARD, reference to the Code of i Professional Responsibility for Lawyers can provide a benchmark ' } i. for this situation. Canon DR 5-105(D) states in part, pertinent _._ that: I "....a lawyer may represent multiple clients if it 'h is obvious that he (sic) can adequately represent the interest of each and if each consents to the E• representation after full disclosure of the possible effect of such representation...." L �. Inasmuch as CABG is committed to fulfilling any contract in the j S; best possible manner, and given its history of previous work, they issue of "muliple clients", even if assumed here for the sake f' of discussion, should not be a problem. Again, however, the conflict is non-existent since the Ratepayers Association is now t: represented by an entirely different non-profit corporation. - , ci I r. i` At this point, having addressed the concerns raised by the City Staff, I believe several concluding thoughts are in order. First, an aggressive community energy management strategy can become the cornerstone of a local economic redevelopment program. Second, even if the proposed contract results in the eventual savings of only 100 homes being weatherized, the $5000 contract would lead to an estimated $24,000 increase in local economic activity each year as a result of the money diverted from energy consumption to conservation and other consumer purchases. This stems from a higher economic ripple effect associated with energy conservation investments. Thus, the contract would pay for itself in the first year the homes are weatherized. We believe, however, a larger savings can result. Finally, we believe CARG has the appropriate analytical tools that can assist your community in charting some exciting new directions of economic redevelopment -- i if you choose to take advantage of our offer. We very much look i' forward to working with you and your staff on this exciting prospect. I K1' i MICROFILMED BY I WORM MICRO_ LAB II ,CEDAR AAPIDS•DES MOINES -,r i � I CITY CSF IOWA CITY CIVIC CENTER 410 E. WASHINGTON ST IOWA CITY. IOWA 52240 (319) 356-5COC) May 18, 1983 Dear Mayor Neuhauser and the Iowa City City Council: The members of the Iowa City Resources Conservation Commission have serious doubts about the utility of the study proposed by the Community Action Research Group (C.A.R.G.), The Commission does not feel that we need another report proving that it is bad for the City economy to spend money on wasted energy. We are already convinced. (Indeed, this is one reason why the I.C.R.C.G. was created.) Therefore, we propose a different study. The Commission would prefer a report advising the City of the best ways to promote energy conservation. The Commission proposes a study on the costs, benefits, and social effects of specific conservation measures (please see attached list). The Commission feels that a study is necessary to plan short- and long-term conservation strategies. Were the R.C.C.Is mandate simply to save energy, a calorie saved is a calorie saved. However, the purposes of city government are much broader. Noting the general commitment of the city council to all citizens, the Commission believes that it is important to especially direct energy conservation measures to those residents for whom energy expense is a higher proportion of income. (Studies show that higher income families are more likely to be practicing energy conservation already.) In addition, there is no point in the City's promoting or funding programs that are not going to be used. Of course, each of the proposed programs can be modified with experience, but it would be helpful for the City and the Commission to have some idea beforehand of: which programs would result in the greatest energy savings at the least cost; who can most effectively sponsor each program; and what groups in the City would benefit most (i. e. low income, commercial, municipal, tenants, etc.). The Commission would like to know how each of the attached energy conservation measures relates to the following questions: 1. For whom is the need for energy conservation the greatest? 2. Where is the need for energy conservation the greatest? 3. What are the costs of each proposed program (including secondary costs)? 4. What are the benefits (energy savings as well as other benefits such as stimulation of the local economy, etc.)? //35 l 1 I MICROFILMED BY tl';''JORM NIICROLAB I , CEDAR RAPIDS -DES -MOINES r J May 18, 1983 Page 2 //3.50 MICROFILMED BY I ;JORM MICROLAB jl CEDAR RAPI0S-IDES MOINES 5. Who bears the cost of each program? 6. 7. Who is likely to reap the benefits? 8. Who has participated in similar programs in other areas? How long is the payback period? That is, how soon will the total cost of energy saved equal the amount invested in the program? (The Commission does not necessarily assume that the persons or agencies making the investments will be the ones experiencing the savings.) 9. What other agencies are already conducting similar programs in the Iowa City area which could decrease the need for the City to get involved? (For example, the Federal 1 Trade Commission requirement that comparative energy costs be labeled i on appliances, 16 C.F.R. 305 (1982), might diminish the need for rebates I i 10. on energy efficient appliances). What are the administrative impacts of the utility company, I i ' the City, a non-profit private organization funded through city or utility resources, or a profit making group in the private sector? f 11. 12. Can the program become revenue producing and if so how? What characteristics of each program make it best suited for a particular funding source, including a franchise fee city revenues, the utility company, funds raised from general private sector, available state or federal etc.? funds and grants, ? 13. What kind of publicity is most effective given the answers to the above questions? The "who" questions should be answered in light of the following categories (or continua): } a. renter vs. homeowner b. students vs. non -student C. d• temporary resident vs. permanent resident y young vs. middle age vs. elderly e. single vs. family f. g. commercial, industrial, residential, municipal, county, school single dwelling vs, h. multifamily dwelling structures low, moderate, high income i. tenant -landlord J• car owner vs. non -car owner i The according "where" questions are geographical and could be broken down to the type of neighborhood (as reflected in zoning), neighborhood age, utility service, distribution capacity in the neighborhood, etc. //3.50 MICROFILMED BY I ;JORM MICROLAB jl CEDAR RAPI0S-IDES MOINES May 18, 1983 Page 3 Naturally, the Commission recognizes that this is an exhausting if not exhaustive list of questions. A million dollar response cannot be expected (but neither is the five dollar answer). For many of the proposed programs some of the questions are inappropriate, and given the funding available for such a study, some questions are more important than others. We suggest that such decisions be left to the discretion of the consultant, absent further instructions. Finally, we cannot over -emphasize that we wish this study to focus on Iowa City, and be based on the specific facts and circumstances of this community, not on a hypothetical city similar to Iowa City. Sincerely, .Resourc6s Conservation Commission Robert Singerman, Chair bdw/sp MICROFILMED BY ,JORM MICROLAB CCEDARRAPIUS•DESI101NE5,�( i i --1 _J:� i 0 May 18, 1983 Page 4 CONSERVATION MEASURES LIST : A far from exhaustive list of possible programs. (1) Zero - interest loan program for residential insulation. What percent of existing housing would benefit from retrofitted insulation? How much would it cost? How long would it take? (2) No - cost insulation for low income households. To be coordinated with County, State, and Federal programs. (3) Rebates to pay the difference for high -efficiency appliances, especially new pulse furnaces. (4) Free energy audits and follow-up audits to inspect completed conservation work. To be coordinated with utility programs. (5) Incentives to builders and developers to build energy efficient structures. (6) Municipal Solar Utility ( as opposed to a Municipal Utility). (7) Traffic light coordination. (8) Municipal Hydroelectric Plant. (9) Street light conversions to Sodium-vapor lighting. j.l. i( t. MICROFILMED PY WORM MICROLAB .CEOAR RAPIDS•DES M010E5�' City of Iowa City MEMORANDUM Date: June 3, 1983 To: City Council From: Anne Carroll Re: Confidential Job Classification Study Previously Councilor Erdahl requested further information be provided to Council regarding the Job Evaluation Study of Confidential positions included in FY82. I regret the delay in supplying you with information, and hope that the following will answer your questions. All Confidential employees (19) and their positions (17) were evaluated in the study. After the initial study information was released to Confidentials, they had the opportunity to appeal the classification assigned to their position. Eleven appeals were initiated, ten by employees and one by me due to information received concerning a position following release of the initial study. Of the 11 appeals, nine resulted in no change in classification, one position increased in classification, and the appeal initiated by me resulted in the position in question (Administrative Secretary - Public Works/H.I.S.) increasing in classification only one salary grade rather than the two grade increase projected in the initial study results. Finalization of the study resulted in salary increases to 11 employees - increases ranged from $62 to $708 in annual salary. No decreases in salary resulted from the study. Please feel free to contact me if I may supply any additional information. bdw3/11 //36 MICROFILMED BY JORM MICROLAB CEDAR W wS•DES'NOINES ,� ( —"1 City of Iowa City MEMORANDUM Date: June 1, 1983 To: City Council From: Anne Carroll Re: CRT Operator Safety During budget discussions questions were raised concerning the safety of employees operating cathode ray terminals (CRT's) to perform computer data entry. These terminals are now used by employees in the Finance Department, vin,HiRerns vientthtb hEquipment eDsionandAnmalContol Dision,and heiruse is expect to continue to spread in the future. Nationally, concerns about the safety of CRT use have been raised by employees and unions and resulted in a (NIOSH). study of the issue by the National Institute for Occupational Safety The hazards investigated included radiation from.the terminals, eye strain, neck and back pain and headaches. NIOSH concluded that the CRT does not present a radiation hazard to employees working at or near a terminal. NIOSH did find that for employees who work for a good proportion of the work day (6-8 hours) problems such as eye strain, neck and back pain and headaches can occur and proposed anumber of recommendations to help minimize operator discomfort. City employees who operate CRT's have other job responsibilities as well and typically would not work at a CRT for more than 2-4 hours in a day, anc during that time may be frequently interrupted by customer service or other responsibilities that allow them to move around. NIOSH recommends a 15 -minute break, away from the work site, after two hours of CRT entry to 15lminuteow efor breaks dailyes l,done inmuscles the morning ando relax, onein the afternoes are on, taken away from the work station in the employee breakroom or outside, weather permitting. Eye strain is an operator complaint caused by poor contrast between the CRT screen and its images. Screens which allow the operator to adjust the contrast are helpful in controlling this problem. To ease viewing, it is, recommended that screens be dark green in color with lighter green or Yellow characters; black screens with white letters also provide suitable contrast. At this time the City has both green and black screened CRT terminals and all terminals are eq recommended as a way to help CRT uipped with an adjustment to allow the operator to regulate the contrast. Ergonomically designed equipment is operators avoid undue muscle strain in the back and neck. The City has purchased CRT tables which are designed specifically for use with CRT terminals. They are at a height which allows for comfortable usage. In addition, it is recommended that. terminals have detachable keyboards. This allows the operator to achieve maximum comfort in typing. The City currently has detachable keyboards on most terminals. 1137 rr � MICROFILMED BY `.JORM MICRO_ LAB CEDAR RAPIDS -DES 1401 NES- r 7 2 Staff will continue to monitor research into CRT safety and will continue to purchase equipment designed for operator safety and comfort. Please feel free to contact me if I may supply any additional information. bj3/1-2 51 MICROFILMED BY thi �JORM MICRO_ LAB ,.CEDAR RAPIN-bts MOINES-` r - 1 0 r 1 0 City of Iowa City MEMORANDUM Date: June 1, 1983 To: City Council and Neal Berlin i 'i J. From: Frank Farmer, City Engineer i `), Re: Tanglewood/Ventura Paving Assessment Project Schedule The St. Anne's Drive assessment project is on the Council schedule for June 7, 1983. If this project is approved as amended to assess only one- third of the total project cost, assessment proceedings for the Tanglewood/Ventura project will be initiated with the same one-third/two- thirds split. The Tanglewood/Ventura assessment proceedings, plans, and specifications were originally prepared in 1979 and are now out of date. The assessment proceedings will have to be updated with regard to new property owners, and increased construction costs, while new drives, drainage ditches, and erosion make the plans obsolete. It is anticipated that the assessment proceedings would be brought back to Council for action in September. Prior to Council action, the assessment schedule must be updated, the City's bond counsel must review the project, and necessary notices must be given to the property owners by certified mail. Presuming the Council approves the St. Anne's Drive and Tanglewood/Ventura paving assessment projects, the Engineering Division proposes to combine the two projects into one for the construction phase to encourage lower bids. The combined project will be bid this fall for construction in the spring of 1984. bdw3/15 CI MICROFILMED BY 'JORM MICROLAB CEDAR RAPIDS•DES*1401NE3-.f 1 ■ I City of Iowa City MEMORANDUM Date: May 26, 1983 To: Charles Schmadeke, Director of Public Works From: James Brachtel, Traffic Engineer z)ic Re: Departmental Referral of Street Lighting at Sunset & Highway 1 Councilperson Dickson has inquired as to the completion date for Sunset and Highway 1 street lighting. All materials are presently on order and the necessary permission has been received from the Iowa DOT. I would anticipate that contingent to arrival of the required materials the installation and operation of the street lighting at Highway 1 and Sunset will be late July or early August. Should you have additional questions or comments please don't hesitate to contact me. bj4/13 iC� ( MICROFILMED RY ` Of :JORM MICROLAB Ij CEDAR RAPIDS-DES'M0INE3 " 1137 0 \ MEMORANDUM J Iowa City Public Library Date: June 1, 1983 ID: City Council From: Lolly Eggers, Library Director Re: Requested Information on Library's Energy Management System The Library has signed a contract with Honeywell to install an Energy Management System (EMS). This is part of the -Library's ongoing attempt to reduce future operating costs. The system will reduce " " y peak demand, provide optimal duty cycling of I HVAC equipment, and offers time -of -day on/off programming for energy 1 consuming devices. It is basically a microprocessor with special software plus low voltage wiring to the items to be controlled. I The system will cost about $10,000 ($9,434 to Honeywell plus some electrical wiring) and Honeywell consehvatively estimates an annual { savings of $4,610 at 1982 rates. This would give a payback of { approximately 26 months. However, with rate increases already announced by Iowa -Illinois for somewhere between 16% and 35% for this ;� 1 summer, the payback could actually be much faster. The Library's HVAC system generally has no serious functional problems. We are still in the fine tuning stages and have had some problems getting the building to warm up as rapidly as we would like after night setback in the winter. The unusually mild winter did not let us do as much testing and adjusting as we would have liked this year. The EMS system will be of some assistance for it will interface with the pneumatic controls and allow the heating system to come back on in the morning based on outside temperature rather than a time clock - thus increasing comfort when it is very cold and saving energy when it is warmer outside. The HVAC system was designed with energy conservation in mind and under energy conservation requirements then in effect. Thus it has less capacity than older systems in buildings of comparable size and finding the balance between comfort and conservation is important. Gas and electrical consumption in the new library has been substantially less than was estimated. We are able to purchase this system from funds not used for utility charges in FY83. In selecting this system and in learning generally about EMS systems, we received a lot of assistance and good information from Richard Webb, City Energy Coordinator. It is my understanding that there will be a similar system in the new transit building and that he helped with that decision also. M4 k, MICROFILMED 8Y !JORM MICROLAB i f CEDAR RAPIDS -DES MOINES 11 i 2 It would seem prudent to closely monitor these two installations and then consider similar systems for other City buildings. If you have any further questions I would be glad to try and answer them. tpl/4 cc: Library Board Richard Webb, Energy Coordinator Ed Arensdorf, Library Building Manager MICROFILMED BY WORM MICROLAB, ' CEDAR RAPIDS. DEs MOJMES ,' r • 1 a i i I. I- 1. IOWA CITY COMMUNITY S David L. tannin SCHOOL DISTRICT 0.,upari nlenJenl _ (? ''1" •� CSus S. Dubur IueSlreel lows City, Iowa 52240 13191 330-3005 25 May 1983 Mary Neuhauser, Mayor City of Iowa City Civic Center Iowa City, Iowa 52240 Dear Mary: At our May 24 Board meeting, the Board of Directors considered your counterproposal to settle the question of title to the Central Junior High School property. As a result of the discussion, we are asking that: 1. The City Council reconsider the district's offer of a cash settlement of $50,000 for clear title to the Central Junior High property. 2. If the City finds this offer unacceptable, your consent to lease the property to the University of Iowa for one (1) year with district. proceeds from the lease coming to the If the City finds both of the above proposals unacceptable, the Board will move the physical plant operations located on First Avenue to the Central property to protect the district's interest. In addition, we would like to meet with you and the appropriate staff members to discuss this matter in detail. convenient time. I will contact you in the next few days to arrange a mutually I hope we can meet prior to your June 7 Council meeting so that you might discuss the matter and respond to us before our next Board meeting scheduled for June 14. If you have any questions, please contact me. Sincerely yours, I Lynne Cannon, President Board of Directors cc: Members, Board of Directors John Cruise, Attorney Neal Berlin, City Manager Attachment: Motion Approved by the Board of Directors on May 24, 1983. HICROF1LMED BY S{j !DORM MICROLAB I CEDAR RAPIOS•DES*HOINESr // X/ - IOWA CITY COMMUNITY SCHOOL DISTRICT David L. Cronin Superintendent 509 S. Dubuque Street Iowa City, Iowa 52240 13191338-3685 I i MOTION BY CILEK, SECOND BY PHELPS, THAT THE BOARD OFFER THE CITY $50,000 FOR A CASH SETTLEMENT, AND IF OFFER IS NOT ACCEPTABLE, MOVE THE FIRST 1 i AVENUE FACILITY (FUNCTIONS) ON THE CENTRAL JUNIOR HIGH SITE, OR HAVE CITY i GIVE THE RIGHT FOR THE DISTRICT TO LEASE THE PROPERTY TO THE UNIVERSITY FOR I ONE YEAR WITH PROCEEDS GOING TO THE SCHOOL DISTRICT. l I, MOTION APPROVED 6 TO 1. MAY 24, 1983. I i r MICROFILMED BY `JORM MICROLAB' CEDAR RAPIDS-IDES IADINES-' r- ■ r• 1 1_\ parks & recreation department MEMO to: Neal Berlin _ from. Dennis E. Showalter re: Early Bird Swim History date: June 3, 1983 The Recreation Center has been offering early bird swim on the following schedule: Approximately August 22 -March 1: Monday and Wednesday, 6:30-8:00 a.m. i March 1 -June 3: Monday through Friday 6:30-8:00 a.m. In the summer, Swim Club uses the pool in the early morning hours. The staff has felt that it is too cold for these youngsters to be swimming outside at this time of day. Since I have been here (1975), we haven't had early bird swim in the summer because of Swim Club, and because there j(} were many opportunities for people to swim in the afternoon and evenings at the three public pools. I` We are experiencing increased swimming interest this year, probably due to the closing of the Fieldhouse pool. t _i city of iowa city i5 , .MICROFILMED BY 61j �JORM MICROL. CEDAR RAN DSOES MOINES t ;■ 1. T/ld 12 Longview Knoll. Iowa City, Iowa 52240 June 2, 1983 F'aul Crutchfield, Director Aquatics Iowa Parks and Recreation Department 220 S. Gilbert Iowa City, Iowa 52240 Dear Sir: Enclosed are several copies of your Request for Service forms, signed by many adult lap swimmers, indicating a certain dissatisfaction with the diminished hours available to adults for lap swimming at the Iowa City Recreation Center during the summer months. It is our feeling that the summer adult hours at this pool are simply inadequate to meet the demands of all those who normally participate in adult swimming throughout the year. Although many of us have been told that adult swimming is also available to us in the two outdoor pools during the summer, most of us have found that these pools are rather' turbulent and/or that .lanes are not well marked and are therefore difficult to negotiate without swimmers bumping into one another. What we would very much like to request is either that adult lap swim hours be increased at the indoor pool or that one or two of its lanes, bounded by lane ropes, be made available to adults during all or some of the time the pool now is scheduled for Public swim. We feel that fulfillment of either or both of the above requests would very much alleviate the extreme congestion which is bound to occur during adult swim hours under the present schedule. Some of us who have made requests such as the above in the past have been told that the use of special lanes for adult swimmers has provoked some people who come to general swim. This may be. However, we ask you to weigh the numbers of those who protest the use of such lanes with the numbers of those who request better services for adult swimmers --with those, in other words, who have signed these petitions. (I think you will find 87 names on the petitions enclosed. These signatures were gathered between 9 a.m. and 12::0 p.m. today. This will give you some idea of how many adult swimmers are presently using the Pool. Given the fact that no swimmers in Early Bird Swim were contacted today and that most of the University summer school students are not yet here, it should be fairly clear that the three and one half fewer hours scheduled for adult swim at the indoor pool will, indeed, cause stevere congestion and will Probably prevent many adults from using the pool in a manner fitting their needs.) One further note: many adult swimmers have commented, in signing these petitions, that what they would most appreciate in terms of improvement of adult swim conditions involves additional 4� MICROFILMED BY '!JORM MICROLAB I CEDAR RAPIDS•DES MOINES r l A/ 5 I r• , lap swimming hours in the evening. Some of us have been informed by the pool manager that the indoor pool is little used during the evening dinner hours. Perhaps it can be arranged that one or two hours be allocated to adult swim during this period (possibly between 5 p.m. and 7 p.m.), or possibly lane ropes could be placed in a few lanes at that time, giving some adults, at least,an increased opportunity for lap swimming. We would very much appreciate your prompt consideration of these requests. and our hope would be that you might be able to institute some changes to alleviate our concerns within the very near future. I am sending a copy of this letter and of the enclosed petitions to Mr. Neal Berlin, City Manager, since I have been told that he has had some apparent connections with public versus adult hours at the indoor pool in the past. Perhaps the two of you can wort; together to find some equitable solution. Sincerely, Audrey Chanen MICROFILMED_ BY 1JORM MICROLAB CEDAR RAPIDS -DES MOINES' r ww MINUTES MANAGEMENT ADVISORY PANEL 3-2-81 Present: Barnes, Ringgenberg, Ross, Dore, Venarda, Pugh, Berlin, Honohan. The meeting began at 7:40. (1) The minutes were approved. (2) There was a discussion of the referral to the panel of the Council's salary. Councilman David Perret presented his ideas and a memo. A copy of this memo is attached to these minutes for those mem- bers of the Council who were not present at the meeting. Councilman Perret indicated that this weekend he would send us a more complete statement. The memo basically showed a survey that Councilman Perret did of twenty-two cities. He showed the average salary to be $5,261 for Council people and $8,938 for Mayors. The population of these cities was from 40,000 to 100,000. Mr. Perret discussed the memo and indicated also that he had made telephone calls to several of these communities to determine the future plans. He discussed with this the procedures that some cities have to review the salary structures and indicated that some cities had plans to increase the salaries on his memo, while others did not. He indicated that he felt that on the basis of his telephone conversations the duties of these,cities were similar to Iowa City. He was asked by a Panel member how these cities were selected, and he reported to the Panel that he used the international City Managers' Association yearbook, looked at states abutting Iowa and checked on various cities on a random basis, and he wanted a mix of the Council - Manager and Mayor -Council government forms of cities. He indicated that some of the cities also shown on that survey have full-time mayors, and he included because he felt that a full-time mayor was equivalent to a full-time city administrator. The Panel questioned Dave as to the differences in salaries in some of the cities on his survey for Mayor and City Council, but he had no real explanation as to why this had occurred. He presented this survey to pre- sent to the panel additional information. Dave was asked his reasons for feeling that the Council should receive additional compensation and he stated as follows: Councilman Perret indicated his support for a Council -Manager form of Cit g time Job, and that nthe tl City CouncilshouldanothbeCcompensated asity Councilshighaas the Board of Supervisors, and he indicated that he felt that public service was part of the City Council's obligations but felt that Council service is not idle fun and that the City Council has serious responsibilities, and that as the City staff becomes better and more professional then the Council needs to improve their knowledge and skills by getting more involved in affairs of the city in order to adequately perform as council people. He k, MICROFILMED BY 'I X11 '.JORM MICRO_ LAB I i CEDAR RAPIDS- DES 1401NH r J // i J, ki - page 2 - indicated that rising city expectations and rising expectations by the citi- zens of the Council's role in government require more time by the individual council members. In his own evaluation of the salary he felt it was adequate in 1976 but he quoted the price index had risen over 55% in this time and that the present council salaries were worth Less than 1976 dollars and he compared the purchasing power of the 1976 salary then and now. He also in- dicated that he felt that economic background should not hinder one in run- ning for City Council and he did not want anyone to feel that running for City Council was an economic hardship. Councilman Perret explained the duties of the present City Council and they included the attendance at formal and informal meetings and on working committees of the Johnson County Council of governments. When questioned about the service on the subcommittees that make recommen- dations to the City Council and the possible conflict and problems arising, Councilman Perret indicated he did not feel that were any conflicts or problems and compared other forms of government in which the same things are done. Councilman Perret indicated it is important for the Council to become involved in the details to try to become more knowledgeable in the affairs of the city, and he indicated they had to spend a lot of time to evaluate the materials that came to the Council. He 'felt that the Council takes time away from their families and their jobs, but that all the Council do recognize this when they ran for the job. He wondered what procedure the panel might follow to review this, and feels that there should be a regular review of Council salaries or a regular system for review of Council salaries. He was questioned as to the difference between the Mayor and the Council and the time involved in the Mayor and Council and he felt that the Mayor spent more time but he expects to spend more time. Councilman Perret was questioned as to whether or not there were any attempts to cut down on the time of the Council and whether or not the Council might streamline its operations and save themselves time. He felt that this was not a way to do things or that it could be successful. He was further questioned as to what comparable cities and how they would spend their time, and how the Mayor and the Council divide themselves into sub- committees. He indicated also that the Iowa City Council does its subcom- mittees and committees on sort of an ad hoc basis and that there is no for- malized procedure. The panel discussed with Councilman Perret that it is difficult to use the,survey and there was a feeling among the panel members that the statistics were not necessarily comparable and that you could never get any comparable statistics. There was further raised the question as to what would be reasonable and that this is a question that cannot be answered, and that what one person feels is reasonable another might not. There was further the question raised as to what salary level Councilman Perret'would make a difference. Councilman Perret had no answer for this question. Y; { MICROFILMED BY (` ':JORM MICROLAB CEDAR RAPIDS -DES -1401M r I J -page 3 - It was questioned by the panel as to whether or not people run for salary when running for council office and Councilman Perret indicated they do not run for salary but run for service, but that there is something important about the hours spent and the money received in determining whether or not a particular person runs for the Council. The question was raised by one of the panelists whether or not we should consider the role of the City Council in looking at their salaries, and Councilman Perret did indicate that he felt that the panel should con- sider the role of the Council in looking at their salaries. It was questioned by the panel as to why there are five Council members on the Johnson County Council of governments. Councilman Perret indicated that this was done to get participation by the government of- ficials and to make the Johnson County Council of Governments strong. There was additional discussion of the function of the Council and the role of the Council in running the city and its interaction with the Council members, the department heads, the City Manager and its work in the recommendations of staff. It was pointed out that the average salary on both Mr. Perret's survey and the City Manager's survey is $4,255 and the city of Iowa City receives $4,200. Councilman Perret indicated that he felt that the mayor council and the City Manager council have the same duties and responsibilities. He did noxi.that the majority of the councilmen feel that no increase is merited at this time in their salary. There was a discussion as to what is the purpose of the salary and why the salary is there and is at the level that was proposed. Council- man Perret indicated that the salary should not be an honorarium and it should be a compensation for loss of time and for the responsibilities that they have undertaken. There was further discussion of the school board planning and zoning and other commissions putting in their time for nothing, and Councilman Perret indicated he felt there was a difference because of the accountability and responsibility. One panel member questioned the fact that the time commaittment over the last five years has increased because the Council has chosen the level of participation itself and has increased its level of participation and that this extra time is being used to justify an increased salary. (3) There was a discussion of Item 31on the agenda -the long-range financial planning subcommittee. Ringgenberg, Ross and Barnes were on the committee and Joe Pugh was added to the committee. (4) There was a discussion of item 3B and 3C on the agenda, and it was felt that the city administrative organization and the cost-saving should be included in one committee, and Jay Honohan and Sister Mary Venarda agreed to serve on the commi z Bund they are to select a third person, Y 1 MICROFILMED BY !JORM MICROLAB' I CEDAR RAPIDS -DES MOINES r 'i s i 1 y -Page 4- (5) It was felt that Item 4 on the agenda should really be a part of Item 3A, the long-range financial planning. ((Respectfully submitted, `r� //---ay MICROFILMED BY WORM MICROLAB �.CEDAR•RAPm—bES'MOINES �- 1 I —I Minutes Management Advisory Panel 12/9/82 Present: Ross, Dore, Barnes, Moore Riggenberg, Honohan, Berlin, Helling Vitosh, Neuhauser, Balmer 1. Members Resigned A Report was given to the panel that June Davis, Joe Pugh, Mar Jo Small and Sister Mary Venarda have indicated that they will be unable to serve on the Panel and have submitted their resignations. 2. The minutes of the prior meeting were approved. 3. There was a general discussion of the City investments and the policy the City is using on its investments. Vitosh reported on the pattern of investments, the policy and the results. s 4. There was a discussion of the Council and Mayor's salaries. Mayor Neuhauser reported to the panel on the time that is required by the Mayor in the performance of Ministerial and executive dutes and i the time requirements being greater for the Mayor than that of the Council. In response to a question, Neuhauser, Balmer and Berlin all indicated that they believe the Mayor spends in excess of 20 hours a week involved in I i' City work and functions. Berlin indicated it is desirable and in the best � interest of the City to have an active Mayor. All three indicated that the functions of the Mayor strengthen the City Manager form of government and helps avoid problems for the City Manager because the Mayor is an elected official. Balmer indicated that in Federal and State relationships an active Mayor is important and that it is necessary for the Mayor to take a more i activist role in these matters. The question was posed as to what these people fell the differential should be and Mayor Neuhauser suggested 50% more than the Council. The Panel discussed the sum itself and the increase that should take place and the fact that the raise would be effective January 1, 1984. It was moved and seconded and approved that there be a recommendation to $500.00 a month for the Mayor. i i i i i i MICROFILMED BY ..JORM MICROLAB I CEDAR RAPIDS -DES MOINES r J `-1 1 ■ _.1 -2- There was then a discussion of the Council salaries. The Panel unanimously felt that there should be no increase in Council salaries. There was a review of the items discussed about this issue in March of 1981 and June of 1981 when the Panel recommended no increase in Council salary. The Panel discussed the fact that the Council pay in Iowa City is comparable or above other communities; which are college towns and have Council Manager form of government and that on a per capita basis in Iowa, compared with other cities in our size range, Iowa City Council salaries are among the highest. The purpose of the salary was discussed and the Panel felt the salary was not to be a method of earning in whole or in part an income by the members, but was just a way to help defray expenses and income and if the salary was higher, it might attract people who are running for Council for the income. The Panel discussed the fact that the attendance since salaries have been larger does not appear to be greater, but in fact, appears to be lower than when Council members were not paid. Great concern was expressed by Panel members that the City Council, I .in part, expends a lot of its time by the choice of the members themselves and delegation by the Council of some things to the City Administration could reduce the Council's time. It was also noted that the number of regular Council meetings is reduced over what it was a few years ago. Concern was expressed that being on the Council should not be viewed i as a part-time job by candidates or members. Service on the Council is a contribution to the community and a service the same As he service on the boards and commissions of the City and the School Board, without pay. The Panel felt that they had not heard in 1981 and have not received since then any information which would indicate a need for an increase in salary for Council members. Some Panel members felt that if there was any change to be suggested, it would be a reduction for Council members. No motion was made on reduction. S. There was a discussion of theyear end balances kept by the City in its budget. Vitosh reported as to $700,000.00. The Panel believed that it is reasonable to recognize the need for it, but felt no need for an increase nor decrease and agreed it was a good policy for the 1980's. The Panel agreed with Vitosh's report, particulary Page 8. i4� ( MICROFILMED. BY ` '.JORM MICROLAB I CEDAR RRP1D5 OU'MOINES r -3- 6. There was a general discussion of budgel projections and the estimates of growth in revenues and fees were discussed, but no conclusions arrived at or recommendations made. Upon Motion meeting was adjourned. Respectfully Submitted, JHH:jlr Jay M. Ilonohan r. MICROFILMED BY i l.JORM MICROLAB E 1 CEDAR 'RAPIUSobfiS'F10INE5 INN �J CITY VD RECR ON DEPAR' T 356-5100 News Release June 2, 1983 NEN RECREATION SUPERINTENDENT SELECTED Thomas Allen "Al" Cassady, 34, a division head in the Evanston, Illinois Parks and Recreation Department, has been selected to be Recreation Superintendent for Iowa City, replacing Robert A. Lee who retired May 31 after 32 years in the position. Cassady is a 1971 University of Iowa graduate in recreation administration. Before his employment in Evanston .in 1975 he was the Administrative Assistant for the Springfield, Illinois Parks and Recreation Department from 1971 to 1973. From i 1973-1975 he was General Manager for the Creve Coeur, Missouri Parks and Recreation Department. i At Evanston Cassady has been in charge of the Robert Crown Community. Center, 4'. i a 60,000 square foot facility, with a full-time staff of 13 plus many part-time employees. The Center offers a wide range of programs including a city-wide i I l; 4th and 5th grade basketball program; city-wide T -baseball program for 5-8 year olds; broomball league play and state championships; and a physical education skills accreditation program with the Evanston High School District. There were 150 applications for the Recreation Superintendent position. The 1 city's Human Relations Department screened all applicants and selected the 25 = best -qualified applicants for review by a six -person panel consisting of Dr. Fred w i Riddle, Chair of the Parks and Recreation Commission; Dr. Mike Teague, Recreation Education faculty at the University of Iowa; Virginia Hebert, a farmer Parks and Recreation Commission member; City Manager Neal Berlin; Human Relations Director Anne Carroll; and Parks and Recreation Director Dennis Showalter. i The panel rated the top 25 applicants'based on their education and experience as listed in their resumes, then selected the top 14 applicants and sent a list MICROFILMED V 'JORM MICROLAB I CEDAR RAPIDS DES MOINES r _j r 0 RECREATION SUPERINTENDENT SELECTED, page 2 of questions about recreation procedures, practices, and problems for them to answer. After rating the answers, four professionals were selected for a formal interview. Mr. Cassady was selected as the top applicant. Cassady, his wife Melissa (Chapman), a 1971 University of Iowa graduate, and their sons Jim, 12, and Ted, 9, will be moving to Iowa City this summer. In a telephone conversation May 31 with Cassady, he said that he is looking forward to working with the community in expanding leisure time opportunities. Cassady will report for work on June 20. His starting salary will be $30,000. • i�� MICROFILMED BY �JORM MICROLAB 'CEDAR WiDs•DES•MOIAES `-1 i Government plays major role in luring N. Carolina business Third in a series. ByARNOLD CARSON ■.Ikw SM W~ NEWTON, N. C. — When federal environmental officials wanted to stall work on a 860 million printing plant a Des Molnes•hased company wanted to build here in 1978, the Des Moines executives called the governor of North Carolina for.belp. Gov. James Hunt already had visited the plant site, a small town in western North Carolina, to join Meredith Corp. officials In amour ing the project He would come back again and again. Even in the beginning, when Mettdlth officials still were consider. Ing other. southeastern state as poaibit plant Imitate. Hunt made sure the folks from Des Moines would know that be cared. He invited them to dinner K the goverooes mansion in All this is standard procedure to a state where governor after governor daring the past 25 years has made industrial development and economic growth the No. t priority. So, when Meredith .executives became worried about a delay in their building erhedule, the governor moved swiftly to get the construction permit the company wanted fe two weeks' time, we got the permit cleared with the effort of the governor," says Gerald Thornton, vice president for administrative services at Meredith.'Tve never seen such a friendly, hevul person He had us for diener. and when be says something, he means Il," says Thornton, a RepubDcan, of Hunt, a Democrat Thornton add that Hunt's move to cut the federal red tape did not involve any environmental sacrifice. In fact, that kind of question, which might be expected to arise to Iowa, might col come up at all in North Carolina. Friendly Attitude There is Do suspicion in North Carolina about what the big corpora• tion may, be doing to the private citizen, says James Fulton, vice president for employee relations at Meredith/Burda Corp., the printing company bWf-owned by Meredith Corp, with plants in Iowa and North Carolina. The attitude in North Carolina is that what is good for the corporation is good for the cute and its people. Fulton says. It's an attitude that's said to wort its way down from the top levels of government, not only from the governor's office, hat from other officials as well. Walter Vass, Mera- dlth/Burda chief eaccnfive, says lis. Reprasestative James BroyhM has teres almost as attentive And As helpful as Had Asked to compare Hunt and BroyhM, a Republican, with former lows Gov. Robert Ray ad Repreaee- tative Neal Smith, the,.Iowa Democrat is whose district the. Da Adding that bees lived in Iowa since 1950, Voss SAYS he $ Axa more of Hunt daring the pad two years thea be saw of Nay during all his. 1/ yeas in office. "Aad as far an 1 know, Neel Smith is 0004zwb et," Von ado. AB of which is exactly what Larry Cobick WoeM expect to tear. OW& Is the former chief development officer for the North Carolina Depart- ment of Commerce who now senna as president of the Greensboro Member of Commerce. "Industry and government in the Midwest is attend an edrersarial re- lationshIA" says Cohlck who has in- dustrial development experieeee from Nassouri and Wiseand as well as from North Carolina. "Here, boniness and gaeenmmt are so close, they're essentially nee" he says. Favorable business climate" is the way that oseuese usually Is described In North Carolina, and the words have become something doss to a, date slogan. "It's oro attitude, is viewpoint," Cohlek nYa Prep dit Gam' Meredltb/Burda otIIctats ray 'It's an attitude that has filtered down to Use rank and fila worker of North -Mme people believe hard work Is still the road to success," says Versa. As A result, the Meredith/Banda workforce Y cmMeraMy more pro- ductive In Newlon than Is Des Molotov be says. Von says the numbers on that look like this. In the past 12 months, Meredith has been able to res M000 in sales per employee through its Newlon plant, compared with $49,000 a� 11. MICROFILMED BY JORM MICR rn Mal 31, /993 In Des Moines. Wages, he add, are roughly comparable In both MUM The key differences, be says, ate that the Newton plant is aoo-unhon and lacking In work restrictions, and tbero is a gull -town work ethic in Newton. Vane' productivity argumeat runs counter to what many Iowans we as one ,of their state's strengths.. Gov. Terry Bran" puts it this way.'9Le greatest thing we have going far an is our wort ethic. Our workers are the most productive in the coualr7." Some national studies do rate Iowa's workforce as more productive than North CaroBsa's, on the average The point rvmalue, boweves that North Carolina aces sitaatiam like the one Meredith/Barda cites in Newton to convince oeWderi that then Is a pervasive protrusixess attitude is North Carofiea. "It's all a queenan of lesdership," says Seers" of Commerce Mach FaircloLL "Yon decide what you want to do and yea go out and do it" Research Trfangb Piihaps the most dramatic example of what North Caroline W accomplished with the hdmtry-ew scioss attitude and leadership coming from the Statebaoe Is at a point 15 miles west of the Statebouse os. later - state 40. The place is called Research Triangle Park now. Bat 25 years ago it wasn't mach more than a forest, and '& vision in the mind of the late Gov. lather Hodges. Waking with an idea that had been floating around for years in the Ra- leigh -Durham -Chapel Hill area, cubes the state's three major a d— slUes arc based, Hodges, who died in 1974, personally, ted the effort to transform the fared into the largest planned renesreh center in the world. First, he formed a small committee, on which he served actively. The committee Ion raised $1.5 miwow'— the equivalent of $5 million today — to acquire a 5,80Pacree site and start the Cooper- ative research institute operated by the three mivetrlliaa But even the big money and the fail power of the governor's office dM Dot make Research Triangle an Immediate success. Hodges solved that problem by fosing still another CEDAR RAPIDS -DES MOINES 1 �/ 4V/, ingredient 'Inn and hope of at what Nbe saw as cSNfQaiEfforts °rthCarolloa'a finscesl commit- I At the same time, tlarvey Industrini future " Call it commit -Goldstein, msat dMermleatiasm tenacity, or all go indagrial growth also has Goldstein, another professor of city and regional planning at W Uoiversi- Of tbsa Wap. The people Involved in grown far beyond the physical confine of Research Triangle. ty of North Carolina, says there are Research Triangle were pfd to slay with their and to do IAr{ely for the Purpose of attracting other development paths for other slates to follow. For most other Project key Might have to do b companies to locate in Nath Carolina —with an eye toward the thing that states, the tenon worth learning from Me"whateverIto Ned Huffman, executive vice saddrjdaomWe �r�tehasp�e nd Research Triangle should not be what t0leibut bow prsideat of the private foundation that operates the money logo cultare, the s, and abaud. Well thenwhat weld Goldstein suggesttaasteteWoelowa+. park, says , for exampie, that in W late IISOS, when cessla apsiyedatallonalVentres the stns pro►idr j1S muuen How mach agrinkoral research W ,sacci begas for OWMAWea and a you to help cover W cast d a ,tate en at Iowa State University?" he asks agaodes to occupy W parts, the very first approach was go Union Carbide Symphony orchestra. It H million a rated. assn - year operate Corp., bunds Carolina , A giurter of gh school o gifted Mand a century later, the COMPANY built a seri R bias spent more than $20 mulls to begto rasarchceates atResearch Triangle. building Aad $1 Million a Year to Say p jfm��five ; :IhI Y, ,°�ja;ja�go son, It ,pends $5 operatearaw continual parsaitofMecam Pan7• , tine that rens Goon hum POuit ad mm AW high sh lodnd��° ' ` Ittook a mea eiapt� and W And, W date ill Derwent attention go►ernsas 43 Mind go help build ab if Million a yea te year to to get mil to tome to Research 74syM Aad wish IBM Ind" on *pent* a am Asia an museum at W wuhn edp of RaklgL Its on having some oto• the way to Romsunth-Triausk t h sgetber with a sb�or nest door to A p ry. theBaasarCh Triangle Pan& did But Ws Ruaartt Trjlw& that has what Wl had to dot they abolished become North Carotsa's national their rraaroh aniY, no mudactar- shovrcsse. Miles Friodengq exacutive Ing•thd rale. mM'today has director of the National Association 8,000 employes at W past of State Development Agencies, In 1% put Abp has a policy Washingsa, says a doom state aphat ptovWeg financial Incentives might be. actively trying to copy to prospective pasts, Hdfm m says. Research Tdaugle right now. But that, t* iseamotEing that can be HmIflmNa says W number Is far When mfb developmenm are We t Rase Triangledtrshpwa anted the organi- that have dol Ned" frtltafe of l5vleoamiral to the art her." he ryas palling a Beam.tklstea It gave W federal lid of more than 120 name from W goVeemrl a 508aae ds. When the deals drawer. 'Tva had five governors Trsegle wasted Me NatloW No. In this room during W put yea." audthe Center. It courted W peva Huffman spy sure that Research Ugloos think tact with several Triangle can't be duplicated today, Million dollars iscask but be pots that nobody W done it Still, It took the better put of So so far. "In a great big luscious year' years Ned a continently Increasing be says, "there will be 10 new Commitment to firmly. establish reraeell faclutkn opening op in the Research Triangle as something entire country. When we get three of more than a promoter's promise. tbem, and Florida gets three and Aad acro other that teeapllioe South Carolina gas Wee, where Is urlvad. Nath cardW taathmaad to them. a narkot for. am Monarch low ter Of wrlllbr of dolYe at W paste?" &VOlapment .ot Re arch Trixogin, lawn Potentsl7 appro. . Edward Bergman, associate p�tf�go MM AW equip a microelectronics rematch cater, professor of city and regional planning at the University of North viewed r W Clincher for a $100 Carotlny sujgesb that Texas might million microelectronics devel- be W only pas Wilk W universities opmel at Research Triangle by Gen" Electrtr Co, and resources to put a new research 'This year, W Legssttrc was park.*rtbr. And •jit a couple of weeks ago, plasmon a000iusad for asked for another $17 million to a huge now research 'venl&e at Operate that center over a two-year Aupin, INVOIvty a $50 million annual "So, one Hills operation here is Investment by a dozen large computercompape. going to cost us 850 mllllsu in three — years," Huffman says. ,y MICROFILMED BY 'JORM MICROLAB ' CEDAR RAPIDS -DES MOINES —3 a i City of Iowa Cu - MEMORANDUM Date: June 6, 1983 To: City Council np From: Rosemary Vitosh, Director of Finance Re: Millard Warehouse Industrial Revenue Bonds Agenda Item After the agenda was prepared on Friday, we received notification from Millard Warehouse business representatives that the public hearing bond amount needed revision. The company intends to have the bonds issued in three series which correspond to the three phases of operations at the warehouse. The Council is still being asked to approve a Memorandum of Agreement for the total amount of bonds requested, $2,450,000. However, the public hearing, scheduled for July 5, 1983, must be changed to cover only the amount of the first bond series, $1,400,000. Attached is a copy of the resolution which shows what dollar amounts need to be changed. No changes are needed in the Memorandum of Agreement. Each bond issue series will involve a separate public hearing and resolution authorizing approval of that series. The second bond series will cover $700,000 in bonds with issue late in 1983. The third bond series will be issued Spring, 1984, for $350,000 in bonds. Company representatives will be at the Tuesday night meeting to answer any questions you may have on this project. bcl/2 MICROFILMED BY I ''JORM MICROLAB II I CEDAR RAPIDS -DES MOINES r 0 J 1 • y i City of Iowa Cu - MEMORANDUM Date: June 6, 1983 To: City Council np From: Rosemary Vitosh, Director of Finance Re: Millard Warehouse Industrial Revenue Bonds Agenda Item After the agenda was prepared on Friday, we received notification from Millard Warehouse business representatives that the public hearing bond amount needed revision. The company intends to have the bonds issued in three series which correspond to the three phases of operations at the warehouse. The Council is still being asked to approve a Memorandum of Agreement for the total amount of bonds requested, $2,450,000. However, the public hearing, scheduled for July 5, 1983, must be changed to cover only the amount of the first bond series, $1,400,000. Attached is a copy of the resolution which shows what dollar amounts need to be changed. No changes are needed in the Memorandum of Agreement. Each bond issue series will involve a separate public hearing and resolution authorizing approval of that series. The second bond series will cover $700,000 in bonds with issue late in 1983. The third bond series will be issued Spring, 1984, for $350,000 in bonds. Company representatives will be at the Tuesday night meeting to answer any questions you may have on this project. bcl/2 MICROFILMED BY I ''JORM MICROLAB II I CEDAR RAPIDS -DES MOINES r 0 J 1 4 .,- The City Council of Iowa City, Iowa, met in regular session on the day of , 1983, at o'clock . M . , at the City Nall in Iowa i.ty, Iowa. The meeting was called to order by , the Mayor, and on roll call, the following named Council Members were present: Absent: Matters were discussed concerning the issuance of Industrial Development Revenue Bonds. Whereupon, Council Member introduced and caused to be read in full a resolu- tion ent>,t e : "A Resolution granting preliminary approval for the issuance by the City of $2,450,000 of Industrial Development Revenue Bonds the proceeds of which will be loaned to Larry A. Larsen d/b/a Millard warehouse, directing the publication of #f�N00,00 notice of intention to issue $ aggrega a principal amount of Industrial Development Revenue Bonds (Millard Warehouse Project), Series A, of the City of Iowa City, Iowa, and calling a public hearing on the proposal to issue said Bonds" and moved its adoption. Council Member seconded the motion. After due consideration of t e saireso ution by the Council, the Mayor put the question upon the motion and the roll being called, the following named Council Members voted: Ayes: Nayes: Absent: Whereupon, the Mayor declared the said Resolution duly adopted and signed his approval thereto. On motion and vote, the meeting adjourned. ATTEST: iyy 7 j City Clerk (SEAL) I. I �M 1 � y• Mayor �1 MICROFILMED BY d• JORM MICROL. 1 CEDAR RAPIDS -DES N01RES 11117 , 1 ■ RESOLUTION NO. A RESOLUTION GRANTING PRELIMINARY APPROVAL FOR THE ISSUANCE 13Y THE CITY OF $2,450,000 OF INDUSTRIAL DEVELOPMENT REVENUE BONDS THE PROCEEDS OF WHICH WILL BE LOANED TO LARRY A. LARSEN D/B/A MILLARD WAREHOUSE DIRECTING THE )t PUBLICATION OF A NOTICE OF INTENTION TO I��00 poo ISSUE , GGREGATE PRINCIPAL, AMOUNT UF INDUSTRIAL DEVELOPMENT REVENUE BONDS (MILLARD WAREHOUSE PROJECT), SERIES A OF THE CITY OF IOWA CITY, IOWA, AND CALLING A PUBLIC HEARING ON THE PROPOSAL TO ISSUE SAID BUNDS. WHEREAS, the City of Iowa City, Iowa (hereinafter referred to as the "City,,), is a municipal corporation organized and existing under the laws and constitution of the State of Iowa, and i; authorized and empowered by Chapter 419 of the Code of Iowa (hereinafter referred to as the "Act"), to issue revenue bonds and loan the proceeds from the sale of said Bonds to one or more Parties for the purpose of acquiring land and constructing a building and other improvements which shall be suitable for the use of any industry or commercial enterprise engaged in process- ! ' t Ing, storing, warehousing or distributing products of agriculture, which will be located within or near the corporate boundaries of the City (hereinafter referred to as the "Project"); and WHEREAS, the City is authorized by the Act to issue Industrial Development Revenue Bonds secured by a mortgage on all or any part of the Project acquired, constructed, improved or equipped, through the issuance of such revenue bonds and payable solely out of the revenues derived from the agreement pursuant to which the proceeds from the sale of said Industrial Development I Revenue Bonds are loaned to the Owner of the Project; and ' WHEREAS, the City has been requested by Larry A. Larsen d/b/a Millard Warehouse (the "Company"), to authorize and issue I , its I116ustrial Development Revenue Bonds in the amount of $2,450,000 pursuant to the provisions of the Ac t for purpose Of defraying the cost of the acquisition, construction, improving and equipping of the Project; and WHEREAS, the City has determined that there is a public need in the City and its surrounding environs for the Project as Proposed by the Company; and S ( ,MICROFILMED BY I {JORM MICROLAB ( I CEDAR RAPM-DES MOINES r 1 ■ 0 r D WHEREAS, the Company has determined that the amount necessary to defray the cost of acquiring, constructing, improving and equipping the Project, including necessary expenses incidental thereto, will require the issuance by the City of $2,450,0'00 aggregate principal amount of its Industrial Development Revenue Bonds pursuant to the provisions of the Act; and WHEREAS, the Bonds, whether one or more, if issued, shall be limited obligations of the City, and shall not constitute nor give rise to pecuniary liability of the City or a charge against its general credit: or taxing powers, and the principal of and interest on the Bonds shall he payable solely out of the revenues derived from the Project to be financed by the Bonds; and WHEREAS, it is advisable to enter into a Memorandum of Agreement in form and substance such a Exhibit A attached hereto, to document the interest of the parties thereto. WHEREAS, before the Bonds may be issued, it is necessary to conduct a public hearing on the proposal to issue the Bonds, all as required and provided by the Act. NOW, THEREFORE, be it and it is hereby resolved by the City Council of the City of Iowa City, Iowa, as follows: Section 1. That the said Bonds in a total amount of $2,450,000 shall be issued in one or more series from time to time after the City has given proper notice thereof and conducted a public hearing on the proposal to issue said Bonds and when the documents relating thereto have been submitted to and approved by the attorneys for the City and the Mayor and Council of the City I of Iowa City, Iowa. Section 2. That issuance of the Bonds shall be pursuant � to the Act, and neither the passage of this Resolution, nor the } issuance of said Bonds shall obligate the City or constitute an j indebtedness of the City within the meaning of any state consti- tutional provision or statutory limitation, and shall not con- stitute or give rise to any pecuniary liability or charge against the general credit or taxing powers of the City of Iowa City, t 1107 , l • y. iSi j MICROFILMEO BY IM, 'JORM MICROLAB } CEDAR RAPIDS -DES MOINES r l J t I M i Iowa, and said Bonds, when issued, shall be payable solely from the monies paid by or on behalf of the Company. Section 3. The Mayor and City Clerk are hereby author- ized and directed to execute and deliver a Memorandum of Agreement in form and substance such as Exhibit A attached hereto in order to document the interest of the parties thereto. Section 4. A public hearing shall be conducted on July 5 , 1983, at 7;30 o'clock p M., before this City Council in the Council Chambers at the City Hall in the Ci�ty�I�oQIpOD of Iowa City, Iowa, on the proposal to issue $2x459,0 agg8� regate principal amount of the City's Industrial Development Revenue Bonds (Millard Warehouse Project), Series A, pursuant to the provisions of the Act, for the purpose of defraying the cost of acquiring, constructing, improving and equipping the Project, including necessary expenses incidental thereto, and all local residents who appear at said hearing shall be given an opportunity to express their views for or against the proposal to issue such Honds; and at said hearing, or any adjournment thereof, this City Council shall adopt a resolution determining whether or not to proceed with the issuance of said Bonds. Section 5. The City Clerk of the City is hereby directed to publish one time not less than fifteen (15) days prior to the date fixed for said hearing, in the Iowa City Press -Citizen , a legal newspaper published and having a general circulation within the City, a notice of intention to issue said Bonds in substantially the following form: N iMICROFILMED BY E ,JORM MICRO_ LAB f CEDAR RAPIDS•DES MOINES, 7( ,JI t ■ Section 6, All resolutions and orders or parts thereof in conflict herewith are, to the extent of such conflict, hereby repealed, and this resolution shall be in full force and effect immediately upon its adoption. ADOPTED this day of — 1983. ATTEST: (SEAL) City C er Mayor �..r...._ _ -.. .._..._... MICRDFiLMED BY t� .JORM MICROLAB I tiCEDAR MOINES ; ( //447 .J . M �t £f I �I r. �I L �i v' c i I ( 0 r • V Section 6, All resolutions and orders or parts thereof in conflict herewith are, to the extent of such conflict, hereby repealed, and this resolution shall be in full force and effect immediately upon its adoption. ADOPTED this day of — 1983. ATTEST: (SEAL) City C er Mayor �..r...._ _ -.. .._..._... MICRDFiLMED BY t� .JORM MICROLAB I tiCEDAR MOINES ; ( //447 .J . M Johnson Cc"ity Council of Govemrr^its rr o�____ 410E \&bshingtcn SC. b 10 Gry, b*o 52240 f MEMORANDUM TO: Neal Berlin, City Manager Iowa City Council and Johnson County Board of Supervisors FROM: Mary Anne Volm, Director, United Nay of Johnson County Cheryl Mintle, Human Services Coordinator, JCCOG RE: Joint Hearing Review of Emergency Shelter and Food Requests for Johnson County Jobs Bill Funds As you probably know, Iowa is to receive $563,420 from the Federal Emergency Management Agency through Public Law 93-3 (Jobs Bill) for emergency food and shelter programming. The funds must be expended by September 30, 1983. The Department of Social Services was selected as the state agency to admin- ister the program. $29,171 of these funds has been allocated for Johnson County. Through work with the Johnson County DSS Director and the District DSS Director, the United Way Planning and Allocations Divisions, as constituted during Joint Hearings, have been designated as the review group for hearing proposals for these funds. City Council and County Board of Supervisors members who are interested in being a part of these hearings are in- vited to attend: Thursday, June 9, 1983 7:30 P.M. Basement, First Christian Church 217 Iowa Avenue Unfortunately, time is very short as the state application deadline is June 14th. We apologize for the short notice. If you have any questions or comments regarding the process or funding, please call Mary Anne at 338-7823 or Cheryl at 356-5242. MICROFILMED BY !DORM MICROLAB ICEDAR RAPIU3•DES'M6INES 'r I I L E D IIIM 6 1983 MARIAN K. KARR CITY CLERK (1) //�f J CITY. OF 11OWnR CITY REPORT lull 111,981 june 30,182 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOIIIES I i //s�,F�q r McGladrey Hendrickson &Co. CERTIFIED PUBLIC ACCOUNTANTS To the Honorable Nayor and City Council City of Iowa City, Iowa INTERNAL ACCOUNTING CONTROLS We have examined the general purpose financial statements of the City of Iowa City, Iowa for the year ended June 30, 1982 and have issued our report thereon dated April 15, 1983. 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 audits contained in the U.S. General Accounting Office "Standards for Audit of Governmental Organizations, Programs, Activities and Functions". For the purpose of this report, we have classified the significant internal accounting controls in the following categories: 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 ements.xpress an opinion on the City's financial state- uation more ited than express aanropinion study aon the nd lSystem ofsinternal maccounting wcontrol taken ould be sasyatwhole 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 costs 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. Because of inherent limitations in any system of internal accounting controls, errors or irregularities may nevertheless occur and no be detected. Also, projection of any evaluation of the system to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the degree of compliance with the procedures may deteriorate. i 70 07 �... MICROFILMED BY WORM MICROLAB ,''CEDAR RAPIDSe_DES.MOINES�r L i f . .l M i 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 accounting controls of the City of Iowa City, Iowa taken as a whole. However, 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 City of Iowa City, Iowa may occur and not be detected within a timely period. Segregation of Duties: Condition: In the cash disbursement cycle one person prepares and files purchase orders and vouchers, keypunches infor— mation for check preparation, reconciles the printed checks to the vouchers and mails the checks after they are signed. Recommendation: "''effective system of internal control requires adequate segregation of duties in that no one individual handles a transaction from beginning to end. Based upon the number of people available in the accounting department, we recommend that the City reassign some of these duties to other indivi— duals to help'strengthen the controls over cash disbursements. j City Response: Several duties in the cash disbursement cycle were reassigned during the first six months of fiscal year 1983, in order to strengthen internal controls. Condition: The number of individuals involved with the data processing function is not large enough to permit an adequate separation of the data processing functions of systems design and I programming, data entry, computer operations, control over programs and data files and control over input and out— put. In addition, several of the individuals who are per— forming various data processing functions also have other accounting and financial responsiblities. While we recognize that it may be impractical for the City to achieve adequate 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 i condition. City Response: The City is aware of this condition but does not find it feasible, given the current staffing level, to improve upon the segregation of duties in the data processing function. The City and the auditors will develop specific staffing level I recommendations. MICROFILMED BY �JORM MICROLAB CEDAR RAPIDS•DES�MOINES—,�7( I i r Controls over Electronic Data Processing: Condition: There is a lack of some important internal controls related to the City's electronic data processing system. Recommendation: We recommend that the City data processing personnel work with the auditors to strengthen the internal controls in the areas of concern. City Response: The City will continue to work with the auditors to develop additional controls which are acceptable to both the auditors and the City. These conditions were considered in determining the nature, ancial s and tiaing, and j extent of the audit tests to be applied in our examination of the fin J tements for the year ended June 30, 1982ta— , and this report does not affect our report on these financial statements dated April 15, 1983. COMPLIANCE MATTERS The following comments about the City of Iowa City, Iowa operations for the year ended June 30, 1982 are.based exclusively on knowledge obtained from procedures performed during our examination of the City's financial statements for the year ended June 30, 1982. Since our examination was based on tests and samples, not all transactions that might have had an impact on the comments were necessarily examined. The comments involving statutory and other legal matters are not intended to constitute legal interpretations. 1. Official Depository Banks i The City's depository banks are: I+ Maximum Bank Authorized Deposit First National Bank, Iowa City, Iowa8 000 000 Iowa State Bank, Iowa City, Iowa Hawkeye State Bank, Iowa City, Iowa $8,000,000 8,000,000 i A resolution naming these banks as official depository banks is on file with the State Treasurer. The maximum deposit amounts were not exceeded during the year. 2. Certified Budget Program expendituree during the year ended June 30, 1982 did not exceed amounts budgeted therefor. 3. Entertainment Expense We noted no expenditures for parties, banquets or other entertainment for employees that we believe may constitute an unlawful expenditure from public funds as this is de tined in the Attorney General's opinion dated April 25, 1979. i _. l MICROFILMED BY 6JORM MICROLAB CEDAR 'ROiDWES*NOINES _ r r• 5 V 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 $1,673,814 during the year. 7• Council Minutes No transactions were found that we believe should have been approved in the Council minutes, but were not. 8. Property and Equipment Records City property and equipment records are complete through June 30, 1982. 9. Surety Bond Coverage Surety bond coverage of City officials and employees, is in accordance with statutory provisions. OTHER MATTERS: Transfer of Funds for Tax -Abated General Obligation Bonds: Condition: Approximately Fund for tax-abated000 bondsiduringttheiby fiscalhe Debt Service ended 30, 1981 and 1982 has not been reimbursed byythesPollutionne Control Fund. Recommendation: A transfer should be made from the Pollution Control Fund to the Debt Service Fund to cover these expenditures. City Response: This condition was not discovered until after the end of fiscal year 1982- Appropriate transfers have been made to cover the expenditures. Bond Reserve Transfers: Condition: During the current year several required bond reserve and sinking fund transfers in the Water, Sewer and Parking Funds were made late or not transferred at all. At June 30, 1982 the balance in the sinking fund for the Parking revenue bonds was $7,533 below the balance required by the bond agreement. 1F,. MHCRUIIMED BY _ JORM MICROLAB CEDAR WIDS-DES MOINES r .-� Recommendation: A reminder system should be set up to insure that the transfers required by the various bond agreements are made on a timely basis. In addition, the calculation of the amounts required to be transferred should be checked by a second individual to prevent clerical errors. City Response: A tickler system for scheduled transfers was developed in fiscal year 1983 which will alleviate such problems from oceuring in the future. An additional transfer will be made in fiscal year 1983 to the Parking reserve funds to meet the requirements of the bond agreement. Consideration will be given to further review of the calculations. I iPolice and Fire Pension Funds: Condition: New legislation was passed in 1979 and 1980 by the Iowa General Assembly which set forth a new method of computing the annual readjustment of pensions effective July 1, 1980. The City did not use the new prescribed computation method until the annual readjustment as of July 1, 1981. This has resulted in incorrect monthly pension payments from July 1, 1980 to November, 1982. Before the date of this report, the J calculations of annual readjustments mentioned above. City has corrected the underpayments caused by the error in the i Also, in our limited tests of pension benefit and contribu- tion calculations we noted several mathematical errors. Recommendation: We recommend that all benefit and contribution calculations and workpapers be reviewed and tested in detail by a second person after they are prepared. This review will help pro_ vent mathematical errors in the workpapers and will also insure that correct salaries and appropriate percentages are I used in the various calculations. We also recommend that the Boards of Trustees request an opi- nion from an official source on the provision in the state code relating to the annual readjustment percentages to be applied in computing member benefits, specifically the bene- fits paid to widows and members retired on disability. City Response: As stated above, the underpayments caused by the error in the calculations have been corrected. Consideration will be given to further review of the annual computations and to requesting an opinion interpreting the computation of the annual readjustment percentages. Monitoring Contractor Compliance: Condition: The City does not have adequate documentation that it is moni- toring contractor compliance with Davi ments. s -Bacon wage require - j. MICROFILMED BY \11 :JORM MICROLAB II •CEDAR 'RAPIDSOES-MOINES r J; I I .-� Recommendation: A reminder system should be set up to insure that the transfers required by the various bond agreements are made on a timely basis. In addition, the calculation of the amounts required to be transferred should be checked by a second individual to prevent clerical errors. City Response: A tickler system for scheduled transfers was developed in fiscal year 1983 which will alleviate such problems from oceuring in the future. An additional transfer will be made in fiscal year 1983 to the Parking reserve funds to meet the requirements of the bond agreement. Consideration will be given to further review of the calculations. I iPolice and Fire Pension Funds: Condition: New legislation was passed in 1979 and 1980 by the Iowa General Assembly which set forth a new method of computing the annual readjustment of pensions effective July 1, 1980. The City did not use the new prescribed computation method until the annual readjustment as of July 1, 1981. This has resulted in incorrect monthly pension payments from July 1, 1980 to November, 1982. Before the date of this report, the J calculations of annual readjustments mentioned above. City has corrected the underpayments caused by the error in the i Also, in our limited tests of pension benefit and contribu- tion calculations we noted several mathematical errors. Recommendation: We recommend that all benefit and contribution calculations and workpapers be reviewed and tested in detail by a second person after they are prepared. This review will help pro_ vent mathematical errors in the workpapers and will also insure that correct salaries and appropriate percentages are I used in the various calculations. We also recommend that the Boards of Trustees request an opi- nion from an official source on the provision in the state code relating to the annual readjustment percentages to be applied in computing member benefits, specifically the bene- fits paid to widows and members retired on disability. City Response: As stated above, the underpayments caused by the error in the calculations have been corrected. Consideration will be given to further review of the annual computations and to requesting an opinion interpreting the computation of the annual readjustment percentages. Monitoring Contractor Compliance: Condition: The City does not have adequate documentation that it is moni- toring contractor compliance with Davi ments. s -Bacon wage require - j. MICROFILMED BY \11 :JORM MICROLAB II •CEDAR 'RAPIDSOES-MOINES r J; I I Recommendation: The City should improve its monitoring of contractor compliance and develop a system to document its review of the wage information. City Response: The City will review its current methods of monitoring contractor compliance with wage requirements and will con- sider ways of improving the documentation of this process. This report is intended solely for the use of management and the office of the Auditor of State, State of Iowa, and should not to be used for any other purpose. We thank the officials and employees of the City 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 implementing any of the recommendations, please contact us. Iowa City, Iowa April 15, 1983 I'& aM&At 7��cdiu�c�Cv. MICROFILMED DY WORM MICROLAR: !CEDAR RAPIOS•DES�MOINES'` I I f I J. I• ANNUAL FINANCIAL REPORT CITY OF I0WA CITY, I0WA FOR THE FISCAL YEAR ENDED JUNE 30, 1982 i PREPARED BY: DEPARTMENT OF FINANCE CITY OF IOWA CITY, IOWA MAY, 1983 i51 is ,MICROFILPIED BY t� IJORM MICRO_ LAB ';CEDAR RAPIDS•DES MOINES r - 111160of r D A � w I± CITY OF IOWA CITY, IOWA I M F.i CITY COUNCIL w MARY NEUHAUSER i 1 f MAYOR JOHN BALMER LARRY LYNCH I 1.. i Lj CLEMENS ERDAHL KATE DICKSON I J I p 'l CITY MANAGER a NEAL G. BERLIN L I _t A � w I± CITY OF IOWA CITY, IOWA I M F.i CITY COUNCIL w MARY NEUHAUSER i 1 f MAYOR JOHN BALMER LARRY LYNCH I 1.. i Lj CLEMENS ERDAHL KATE DICKSON I J I p 'l CITY MANAGER a NEAL G. BERLIN L I y 1 � i . y,. • iC� 1 .MICROFILMED BY WORM MICROLAB ;CEDAR RAPIDS•DES MOINES ; DAVID PERRET JOHN MCDONALD 7 ii I w i; Letter of transmittal i' ri F.1 t ri IwIo� i.4 J y CITY OF IOWA CITY, IOWA Table of Contents June 30, 1982 INTRODUCTORY SECTION page 1-6 FINANCIAL SECTION Independent auditors' report 7 GENERAL PURPOSE FINANCIAL STATEMENTS I:I It 8-13 Ih fund balances (deficit), all governmental fund types M CITY OF IOWA CITY, IOWA Table of Contents June 30, 1982 INTRODUCTORY SECTION page 1-6 FINANCIAL SECTION Independent auditors' report 7 GENERAL PURPOSE FINANCIAL STATEMENTS Combined balance sheet, all fund types and account groups 8-13 Combined statement of revenue, expenditures and changes in fund balances (deficit), all governmental fund types 14 and 15 Combined statement of cash receipts and disbursements - budget and actual, general, special revenue, debt service and capital projects fund types Combined statement of revenue, expenses and changes in 16-19 retained earnings/fund balances, all proprietary fund types and similar trust funds 20 and 21 Combined statement of changes in financial position, all proprietary fund types and similar trust funds 22 and 23 Notes to financial statements •24-42 SUPPLEMENTARY INFORMATION SPECIAL REVENUE FUNDS Combining balance sheet Combining statement of revenue, expenditures and changes 43 in fund balances 44 CAPITAL PROJECTS FUNDS Combining balance sheet Combining statement of revenue, expenditures and changes 45 in fund balances 46 ENTERPRISE FUNDS Combining balance sheet 47 and 48 Combining statement of revenue, expenses and changes in retained earnings 49 and 50 Combining statement of changes in financial position 51 and 52 INTERNAL SERVICE FUNDS Combining balance sheet Combining statement of revenue, expenses and changes 53 in retained earnings Combining statement of changes in financial position 54 55 S{ MICROFILMED BY h' 1JORM MICROLAB CEDAR RApiD5•DES 1401ME5 � r 1 M CITY OF IOWA CITY, IOWA Table of Contents June 30, 1982 FINANCIAL SECTION TRUST AND AGENCY FUNDS Combining balance sheet Combining statement of revenue, expenses and changes in fund balances, pension and retirement trust funds Combining statement of changes in financial position, pension and retirement trust funds STATISTICAL SECTION iProperty tax levies and collections Assessed and actual value of taxable property Ratio of net general bonded debt to assessed value and net bonded debt per capita Computation of direct and overlapping debt Property tax rates - all overlapping governments per $1,000 assessed valuation Ratio of annual debt service expenditures for general bonded debt to total general expenditures Summary of bonded indebtedness, debt service requirements to maturity (including interest) Schedule of revenue bond coverage Miscellaneous statistical data Schedule of insurance in force G ; MICRDFILMED BY I !JORM MICROLAB jI ;CEDAR IRAPIDS- .OES MOINES : r i Page 56 57 58 59 59 60r 60 61 `)I e•i 62 n� 63 64 65 and 66 67 and 68 r- i i' ,i -11 INTRODUCTORY SECTION MICROFILMED BY WORM MICROLAB' CEDAR RAPIDS �•DES�MOINES IWO$ I i i. CITY CSF 10 CITY CIVIC C ENfER X110 E N/ASHI( IGTOM ST 104VA CMiOh-' _22410 (319) Jo -:,CCO I� i May 20, 1983 Its Honorable Mayor, Members of the W City Council and City Manager (n City of Iowa City, Iowa �yThe Annual Financial Report for the City of Iowa City, Iowa, for the fiscal year ended June 30, 1982, 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. I believe the data, as presented, in all and it is presented in a manner designed tofairly iset cforthethe financialmaterial and results of operations of the City, as measured by the financial activities of its rf 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. �7 ;, 11 Accounting System and Budgetary Control r� i The City adopts its annual program budget for all funds on a cash basis. While spending control is exercised at the program level, management control is exer- cised on a major objective of expenditure basis at budget decision unit levels within funds. Encumbrance accounting is employed in all funds for budgetary control. Encum- brances outstanding at year-end for the General Fund and Special Revenue Funds are w reflected as reservations of the fund balances. Ap lapse at the end of the year and are not reapppropriated encumbrances do not ortioned 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. These reports, however, are prepared on a modified accrual basis for general governmental operations. Financial statements for the City's enterprises have _ been prepared on a full accrual basis suggested by the National Council on . This report follows the general format yi Governmental Accounting and the Municipal Finance Officers Association of the United States and Canada. I In developing and evaluating the City's accounting system, consideration is V 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 coat 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. - 1 - Of G 1 MICROFILMED BY y Vi, !.JORM MICROLAB t {CEDAR RAPIDS•DES *NOINES A_ All internal control evaluations occur within the above framework. We believe that the City's internal accounting controls adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions. The Reporting Entity and Its Services This report includes all of the funds and account groups of the City. It includes all activities considered to be part of (controlled by or dependent on) the City. The Iowa City Municipal Airport and the Iowa City Public Library are both inde- pendent units which are considered part of the City of Iowa City. Members of the Airport Commission and the Library Board are appointed by the Mayor with approval by the Council Members. Financial data for the Library is included in the General Fund, while the Airport is accounted for as a separate proprietary fund. The City provides the full range of municipal services contemplated by sta- tute. 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, the City's employees are covered by the Iowa Public Employees Retirement System (IPERS). The state annually sets a tax rate to be contributed by all municipal entities sufficient with local employee contributions to meet the needs of the state plan. 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 several years, the state has increased the benefits of the plan basically by raising the maxi- mum salary against which participation is assessed from $10,800 to $20,000. . The City acts in a custodial capacity for the police and fire retirement system for the City. According to the latest report from our actuaries, vested and accrued pension benefits exceed the net assets of the trusts by $1,072,445 as of June 30, 1982 as compared to $1,228,011 for the year ended June 30, 1981. General Government Financial Analysis Revenues for general governmental functions totalled $13,648,419 in FY82. Property taxes accounted for 54.0% of general revenues. The amount of revenue from various sources are shown in the following tabulation. -2- //�9(A MICROFILMED V IJORM MICRO_ LAB CEDAR RAPIDS -DES MOINES- f J 'I i r 1 Purpose FY82 FY81 General Fund $ 8.100 $ 8.100 Tort liability .407 187 General obligation debt 2.222 2.533 Pensions and retirement 1.512 1.695 Total tax rate $12.241 $12.515 Expenditure comparison for general governmental purposes are as follows: 1982 1981 General Fund $ 9,704,726 $10,831,827 Special Revenue Funds 1,169,266 3,002,724 Debt Service Fund 1,523,672 1,192,642 Capital Projects Funds 2,441,971 4,629,782 Special Assessment Funds 36,669 157,367 514,876,304 519,814,342 Unreserved fund balances and routine earnings in the major operating funds were maintained at adequate levels. The General Fund balance of $2,323,334 was up $35,242 from the prior year; the Debt Service Funds balance of $110,133 was down $58,658 from the preceding year, and the $418,088 balance in the Special Revenue Funds was down $92,264. Enterprise Funds u 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 net Income (loss) before depreciation and nonoperating revenues for FY82 compared to FY81: 3 hiJORMJeRMICROLAB CEDAR RAN [IS -DES MOINES f .__...__..__ .. _. ___... 1 I —I t €41 r� t� s 1982 1981 , Taxes and assessments $ 7,374,510 $ 7,909,368 c� Licenses and permits 223,143 200,159 j Intergovernmental revenue 4,095,214 6,030,653 Charges for services 978,713 1,551,546 (� Fines and forfeitures 272,462 205,172 Use of money and property 399,362 636,279 Miscellaneous 305,015 554,151 Total $13,648,419 $17,087,328 (� Assessed valuations of $916.6 million represent an increase of 10.1% over the ceding year. pre— Current tax collections were 99.8% of the tax levy, up .7% from the prior [ year. Delinquent tax collections were greater than last year. The ratio of total collections (current and delinquent) for the current tax levy was 100.8%, an increase _ FF of 1.1% from the prior year. Allocations of property tax levy by purpose for FY82 !� as follows (amounts per $1,000/assessed value): are r 1 Purpose FY82 FY81 General Fund $ 8.100 $ 8.100 Tort liability .407 187 General obligation debt 2.222 2.533 Pensions and retirement 1.512 1.695 Total tax rate $12.241 $12.515 Expenditure comparison for general governmental purposes are as follows: 1982 1981 General Fund $ 9,704,726 $10,831,827 Special Revenue Funds 1,169,266 3,002,724 Debt Service Fund 1,523,672 1,192,642 Capital Projects Funds 2,441,971 4,629,782 Special Assessment Funds 36,669 157,367 514,876,304 519,814,342 Unreserved fund balances and routine earnings in the major operating funds were maintained at adequate levels. The General Fund balance of $2,323,334 was up $35,242 from the prior year; the Debt Service Funds balance of $110,133 was down $58,658 from the preceding year, and the $418,088 balance in the Special Revenue Funds was down $92,264. Enterprise Funds u 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 net Income (loss) before depreciation and nonoperating revenues for FY82 compared to FY81: 3 hiJORMJeRMICROLAB CEDAR RAN [IS -DES MOINES f .__...__..__ .. _. ___... 1 I —I t €41 r� t� s , r 1 Purpose FY82 FY81 General Fund $ 8.100 $ 8.100 Tort liability .407 187 General obligation debt 2.222 2.533 Pensions and retirement 1.512 1.695 Total tax rate $12.241 $12.515 Expenditure comparison for general governmental purposes are as follows: 1982 1981 General Fund $ 9,704,726 $10,831,827 Special Revenue Funds 1,169,266 3,002,724 Debt Service Fund 1,523,672 1,192,642 Capital Projects Funds 2,441,971 4,629,782 Special Assessment Funds 36,669 157,367 514,876,304 519,814,342 Unreserved fund balances and routine earnings in the major operating funds were maintained at adequate levels. The General Fund balance of $2,323,334 was up $35,242 from the prior year; the Debt Service Funds balance of $110,133 was down $58,658 from the preceding year, and the $418,088 balance in the Special Revenue Funds was down $92,264. Enterprise Funds u 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 net Income (loss) before depreciation and nonoperating revenues for FY82 compared to FY81: 3 hiJORMJeRMICROLAB CEDAR RAN [IS -DES MOINES f .__...__..__ .. _. ___... 1 I —I t Enterer_ i` nds 1982 1981 Water Income (Loss) Income ) _.. Pollution control S 175,348 $ 263,848 Airport 217,450 316,814 Parking systems 41,320., Sanitation (4,180) (43,061) 378,464 Assisted housing 99,310 Mass Transportation (2,308) (140,448) _ 48,599 26,218 N/A Debt Administration The ratio of net bonded debt to assessed valuation and the a debt per capita are useful indicators of the City's debt manage- ment, citizens mount of bonded and investors. These data for Position to municipal year were as Follows: the City at the end of the 1982 fiscal Patio Of Debt TO Assessed Debt Per mount Value - Net direct bonded debt C—=-. _ $12,070,000 .0126 to 1 Outstanding general obligation bonds at June 30, 1982 totalled $12,070,00023 Ofwhich $3,108,090 issued for water and sewer improvements are considered to be self- supporting. The remainder of $8,961,910 is considered to be net direct tax supported1 debt. Tables in the statistical section of this report i mation about the debt infor- Position of the City, P Present more detailed info[ - The City continues to have the same excellent rating tion bonds. We have carried this rating for the g on its given to those bonds judged to be the best Several oblige- i! , investment risks, , qualityaandscarryingeehe�amalleatadeg�eesof «{ ' The City s ratings as of June 30, 1982 were as follows: Moody's Investors Services: General obligation bond Parking revenue bonds AAA A Capital Projects Funds Projects Funds proceeds Ofgeneral nt obligation bond issues are accounted for in Capital year, construction in process and pcompletedrojects rprojectstare recordeded. At the eIn thend of tGeneralaFixed _ Assets Account Group. During the fiscal year ended on June 30, 1982 expended for capital projects, of which $1,554,026 was transferred to the General Fixed Assets Account Group and $2,328,349 was transferred to Enterprise 3Fixed3Assets. -4- VU rr C I MICROFILMED BY I 1 f :.JORM MICROLAB { CEDAR RAPIDS -DES MOINES r 1 ■ r' 5 r General Fixed Assets The general fixed assets of the City are those fixed assets used in the per- formance of general governmental functions and exclude the fixed assets of the enterprise funds. As of June 30, 1982, the general fixed assets of the City amounted to $12,751,831, compared to $11,688,940 as of June 30, 1981. This amount represents the original cost of the assets and is considerably less than their present value. a The City follows the policy of not accounting for streets, sidewalks, bridges, storm sewers and individual 'assets with a cost of less than $500. Depreciation of general fixed assets is not recognized in the City's accounting system. : Cash Management ri 4 The majority of the City's investments are handled through an investment pool carried in the General Fund. The exception to this is those funds which must maintain their investments separately. This pooled concept provides for greater investment earnings which are then allocated on a systematic basis. 2 For the year ended June 30, 1982, the City earned $1,710,785 from all investments, up $128,348 from last fiscal year. The following tabulation shows how 1;1 this was allocated for the fiscal year. j Iw 1982 1981 Investment Investment Fund Type Earnings Earnings Governmental $ 368,915 $ 647,793 i LJ Proprietary 754,505 565,542 j i, Fiduciary 531,067 365,156 j Other trust and agency 19,814327 3,946 Totals $1,673, 51.582,437 Independent Audit hi o The State Code requires an annual audit of the financial condition and financial transactions of the City. This requirement has been complied with and the I: + auditors' opinion is included in this report. It must be emphasized that the opinion included in this report, of our certified public accountants, includes all funds and ELaccount groups of the City of Iowa City, Iowa and the results of all the fund opera - tions and the changes in financial position of the Enterprise and Pension Funds for the year ended June 30, 1982. These are presented fairly, in conformity with generally accepted accounting principles. Report Format i This report is organized into three sections: the Introductory Section, the Financial Section, and the Statistical Section. The Introductory Section contains the table of contents and the letter of transmittal. i -5- ,; r i4; { MICROFILMED BY �I tti' ..JORM MICROLAB I CEDAR RAPIDS -DES 1401NE5 r 1 The Financial Section contains the opinion of the certified public accoun- tants, the general purpose financial statements, and the combining statements by fund i type for the fiscal year ended June 30, 1982. The Statistical Section contains comprehensive statistical data which is W intended to give the reader the broader and more complete understanding of the finan- cial condition of the City of Iowa City, Iowa. This section includes many comparative schedules. Acknowledgements The preparation of this report could not be accomplished without the effi- cient 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. I would also like to 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'e�spectfully submit�tejdd,��, � ri Rosemary L.Vitosh, C.P.A. Director of Finance i•i C1 li{ Fi i i I r 6- p ~ 4 MICRDFILMEO BY !JORM MICROLAB CEDAR RAPIDS-DES�MOVIES ' r l .IN u I I I II wJ ( r 3� t FINANCIAL SECTION f Y IoI � �L j 1 i I MICROFILMED BY LJORM MICRO_ LAB CEDAR �RAPIDS•DES NOIMES,�- 1 I �J r• r� IMcGiadrey Hendrickson &C6. W CEei6hEC oUEUC •111u11W6 r To the Honorable Mayor and City Council City of Iowa City, Iowa He have examined the general purpose financial statements of the City of Iowa City, Iowa as of and for the year ended June 30, 1982, as listed in the table of contents. 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. In our opinion, the 'general purpose financial statements referred to above i present fairly the financial position of the City of Iowa City, Iowa at June 30, 1982, I and the results of its operations and the changes in financial position of its proprietary fund types for the year then ended, in conformity with generally accepted ,accounting principles applied on a basis consistent with that of the preceding year, after restatements to establish the Mass Transportation Fund as discussed in Note 13. Our examination was made for the purpose of forming an opinion on the + t general purpose financial statements taken as a whole. The combining financial state- I it menta listed in the contents as supplementary information are presented for purposes of additional analysis and are not a requiredpart of the l 8 purpose l statements of the City of Iowa City, Iowa. Such informationnhasbeen subjected ctothe I _ 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. The information included in the statistical section has not been audited by us and accordingly we do not express an opinion on it. i I `Y) c &J?u"_U gem Iowa City, Iowa April 15, 1983 i I - I -7- i I MICROFILMED BY I +" �.JORM MICRO_ LAB CEDAR RAPIDS -DES MOINES r J. r` MICROFILMEDBY ;.JORM MICRO.1401 LAB CEDAR RAP IDS- DES MOINESr i J CITY OF IOWA CITY, IOWA CORBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS w June 30, 1982 (Page 1 of 3) Governmencal Fund Types _ Special Debt Capital Special ASSETS General Revenue Service Projects Assessments - Cash S 1,303 S - - S - - $ - ' $ Investments 1,247,040 188,319 - - 447,147 4,348 _ Receivables: Property taxes 170,538 - - 34,805 Accounts and unbilled usage 13,018 28,079 694- 4,610 6,660 9,553 243 Interest Special _ _ _ _ _ 434,745 assessments - - Due from other funds 1,110,608 32,818 83,809 - - - - - Due from other -- governments 629,545 370,594 - - 2,052 - Inventories - Prepaid expenses Property and equipment:. Land. - - - Buildings and structures Improvements - other than buildings - - - - - - - - Equipment and�,- vehicles Accumulated -- - depreciation.- Construction in progress Amount available for ' general long-term debt service Amount to be provided for retirement of general long- term debt- Total assets $3,200,131 S 597,035 $ 125,274 S 458,752 $___439L336 - (continued) _ 8 - r` MICROFILMEDBY ;.JORM MICRO.1401 LAB CEDAR RAP IDS- DES MOINESr i J I Fiduciary i 8,878,894 8,878,894 j! ~j $36,127,553 $ 2,372,623 L-5,635,441 $12,751,831 $ 8,989,027 $70,697,003 -9- {� MICROFILMED V 'LJORM MICROLA13 CEDAR RAPIDS -DES NOINES #11 f ' V n J Proprietary Fund Types Fund Type Account Groups — General General Total Internal Trust And Fixed Long -Term (Memorandum Enterprise Service Agency Assets Debt Only) $ 73,571 $ - - S - - $ - - $ - - S 74,874 4,577,891 451,730 5,358,411 - - - - 12,274,886 - - - - - - - - - - 205,343 455,151 874 - - - - - - 469,737 165,949 6,333 267,477 - - - - 488,904 J - - - - - - - - - - 434,745 479,871 147,342 9,553 - - - - 1,864,001 i W 650,780 - - - - - - - - 1,652,971 99,766 361,276 - - - - - - 461,042 5,958 - - - - - - - - 5,958 M 1 2,318,906 45,462 - - 2,939,007 - - 5,303,375 ! 15,460,674 513,987 - - 7,308,606 - - 23,283,267 9,556,845 - 47,833 - - 332,365 - - 9,937,043 1,000,185 2,006,455 - - 1,817,713 - - 4,824,353 (8,151,518) (1,208,669) - - - - - - (9,360,187) 9,433,524 - - - - 354,140 - - 9,787,664 Lji - - - - - - - - 110,133 110,133 i 8,878,894 8,878,894 j! ~j $36,127,553 $ 2,372,623 L-5,635,441 $12,751,831 $ 8,989,027 $70,697,003 -9- {� MICROFILMED V 'LJORM MICROLA13 CEDAR RAPIDS -DES NOINES #11 f ' V n J - 10 - :4I MICROFILMED 8Y !.JORM MICROLAB_ I CEDAR RAPIDS-DES� MOINES,' r - J: i CITY OF IOWA CITY, IOWA u� COMBINED BALANCE SHEET • ALL FUND TYPES AND ACCOUNT GROUPS June 30, 1982 (Page 2 of 3) _ Governmental Fund Types E8 LIABILITIES AND Special Debt Capital Special �1 MUNICIPAL EQUITY General Revenue Service Projects Assessments dl Liabilities: rl Excess of out- standing checks over bank .� balance S 69,002 $ Accounts payable 235,998 38,335 - - 57,140 52,363 Contracts payable - - 21,041 - - 16,250 - - Claims payable 18,727 Accrued liabilities 183,589 7,252 Due to other funds 151,621 109,756 10,303 892,528 41,117 Due to other governments 754 Deferred revenue 7,125 2,563 - - - - - - Matured interest payable - - - - 3,838 - - - - Matured bonds payable - - - - 1,000 Deposits 209,981 - - - - Revenue bonds - - - Housing Authority bonds .. Capital lease General obli- gation bonds Special Assessment bonds - - - - - - - - 335,000 _ Total lia- bilities carried — forward $ 876,797 S 178,947 S 15,141 S 965,918 S 428,480 (continued) i — - 10 - :4I MICROFILMED 8Y !.JORM MICROLAB_ I CEDAR RAPIDS-DES� MOINES,' r - J: r u u k, MICROFILMED BY iJORM MICROLAB' !CEDAR RAPIDS•DES.MDIMES r r J` 1 1 I ' G.0 , Fiduciary Proprietary Fund Types un Fd Type Account Groups �f 7 Internal Trust And General Fixed General Long -Term Total (Memorandum Enterprise Service Agency Assets Debt Only) r 1-i $ 29,085 S - - $ - - 188,655 94,037 59,212 - - 98,087 } � 7,722 - - - - - 725,740 45,013 18,727 344,020 38,015 - - _ _ - - 572,876 i 657,004 49 1,623 1,864,001 45,322 94,995 _ - _ _ _ _ - _ 46,076 - - 104,683 P 220,150 223,988 26,787 _ _ _ _ - - 1,000 7,562,000 _ _ _ _ - - - - 236,768 7,562,000 2. tit 1,645,945 1 6 27,117 27,117 <' 3,108,090 - - -- - - 8,961,910 12,070,000 1 335,000 I I� P $13,929,775 S 132,101 S 60135 $ - - $ 8,989,027 $25,577.021 11 [9 — 11 — r. u k, MICROFILMED BY iJORM MICROLAB' !CEDAR RAPIDS•DES.MDIMES r r J` 1 1 ki undesignated 1,950,011 220,897 110,133 (517,878) 10,856 S 2,323,334 S 418.088 S 110,133 S (507,166) S 10,856 Total munici- pal equity (deficit) $ 2,323,334 $ 418,088 Total liabil- S 110,133 $ (507,166) S 10,856 ities and municipal equity $ 31200,131 $ 597,035 S 125,274 $ 458,752 S 439,336 See Notes to Financial Statements. - 12 - lj ire MICROFILMED BY 0,' 'JORM MICROLAB `CEDAR .RAPIDS•'DES.MOINES -,( i CITY OF IOWA CITY, IOWA .-. COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS June 30, 1982 - (Page 3 of 3) LIABILITIES AND Governmental Fund Types ^ MUNICIPAL EQUITY DEFICIT General Special Debt Capital Special Revenue Service Projects Assessments Total lia- bilities forwarded $ 876,797 S 178,947 $ 15,141 S 965,918 S 428,480 ` Municipal equity: Contributed capital Investment in - - general fixed assets $ $ Retained earnings: pj Reserved _ + Unreserved Fund balance (deficit): Reserve for: Encumbrances $ 146,936 $ 197,191 10,712 . Employee $ - - retirement commitments 122,745 Gifts for - restricted purposes 56,837 Employee insurance expense 46,805 Perpetual - - - care -- Unreserved, undesignated 1,950,011 220,897 110,133 (517,878) 10,856 S 2,323,334 S 418.088 S 110,133 S (507,166) S 10,856 Total munici- pal equity (deficit) $ 2,323,334 $ 418,088 Total liabil- S 110,133 $ (507,166) S 10,856 ities and municipal equity $ 31200,131 $ 597,035 S 125,274 $ 458,752 S 439,336 See Notes to Financial Statements. - 12 - lj ire MICROFILMED BY 0,' 'JORM MICROLAB `CEDAR .RAPIDS•'DES.MOINES -,( i 5,494,171 - - $ 354,839 - - 5,616,916 56,837 46,805 - - - - 80,435 - - - - 80,435 - - - - - - - - - - 1,774,019 $ - - S - - S 5,574,606 S - - S - - S 7,929,851 $22,197,778 $ 2,240,522 S 5,574,606 $12,751,831 $ - - $45,119,982 $36,127,553 i_2,372,623 $ 5,635,441 $12,751,831 $ 8,9891027 $70,697,003 - 13 - Ir- i4� I MICROFILMED BY ,JORM MICROLAB CEDAR RA PIDS•DES•MOINES I 1 Fiduciary Proprietary Fund Types Fund Type Account Groups General General Total Internal Trust And Fixed Long—Term (Memorandum Enterprise Service Agency Assets Debt Only) $13,929,775 $ 132,101 $ 60,835 $ - - $ 8,989,027 $25,577,021 $15,632,255 $ 1,175,700 $ - - $ - - $ - - $16,807,955 $ - - $ - - $ - - $12,751,831 $ - - $12,751,831 $ 2,808,296 $ - - $ - - $ - - $ - - $ 2,808,296 3,757,227 1,064,822 - - - - - - 4,822,049 $ 6,565,523 $ 1,064,822 S - - S - - $ - - $ 7,630,345 5,494,171 - - $ 354,839 - - 5,616,916 56,837 46,805 - - - - 80,435 - - - - 80,435 - - - - - - - - - - 1,774,019 $ - - S - - S 5,574,606 S - - S - - S 7,929,851 $22,197,778 $ 2,240,522 S 5,574,606 $12,751,831 $ - - $45,119,982 $36,127,553 i_2,372,623 $ 5,635,441 $12,751,831 $ 8,9891027 $70,697,003 - 13 - Ir- i4� I MICROFILMED BY ,JORM MICROLAB CEDAR RA PIDS•DES•MOINES I 1 r , REVENUE Property taxes and assessments Licenses and permits Intergovernmental Charges for services Fines and forfeitures Use of money and property Miscellaneous I r EXPENDITURES Current: Community protection Human development Home and community environment Policy and administration -', Capital outlay Debt service: Principal Interest Revenue over (under) expenditures CITY OF IOWA CITY, IOWA COMBINED STATEMENT OF REVENUE, EXPENDITURES AND CHANCES IN FUND BALANCES (DEFICIT) ALL GOVERNMENTAL FUND TYPES Year Ended June 30, 1982 Governmental Fund Types Special Debt Capital Total General Revenue P Special (Memorandum Service projects Assessments Only) $ 5,904,098 $ - - S 1,421,507 $ $ 48,905 $ 7,374 510 223,143 i. 916,876 3,178,338 _ _ _ _ - - 223,143 978,713 - _ _ _ - - 4,095,214 272,462 - _ - - - 978,713 i 198,062 37,587 43,507 110,297 272.462 288,226 11,597 _ _ 9,909 399,362 5,192 305,015 $ 8,781,580 $ 3,227,522 S 1,465,014 S 1!5,489 $ 58,814 $13,648,419 I $ 3,645,469 $ - - $ - - $ 3,645,469 1,928,388 3,380 - - - - - - 1,931,768 2,268,387 134,518 - - - - 7,848 2,410,753 1,358,209 116,835 - - - - 1,475,044 504,273 914,533 - - 2,441,971 12,940 3,873,717• - ' - - 1,010,350 - - - - 1,010,350 �. 513,322 15,881 529,203 $ 9,704,726 $ 1,169,266 S 1,523,672 $ 2,441,971 $ 36,669 $14,876,304 $ (923,146) $ 2,058,256 $ (58,658) $(2,326,482) $ 22,145 $(1,227,885) ill j, .MICROFILMED BY I iJORM MICROLA B jl .,..CEDAR RA P1 DS. DES'MOINU �r�y �1 � �, •., Wry u_r ..^� OTHER FINANCING SOURCES (USES) Operating transfers: Frau other funds (To) other funds Revenue and other financing sources over (under) expen- ditures and other financing uses FUND BALANCES (DEFICIT), BEGINNING Restatement of fund balance to establish Nass - Transportation Fund Restated fund balance beginning FUND BALANCES (DEFICIT), ENDING See. Notes to Financial Statements. $ 1,515,159 $ 3,854 $ - - $ 323,124 $ (556,771) (2,154,374) - - (1,581) $ 1,842,137 956 388 $(2,150,520) $ 321,543 $ _ _ (2712726) S (870,569) S 35,242 $ (92.264) '_(5'1--6-58) $(2,004,939) —2-22-d-45 (2096 474) $ 2,629,302 $ 510,352 $ 168,791 $ 1,493,766 $ (11,289) $ 4,790,922 (341,210) 4,007 ______7_Z (337,203) $ 2,288,092 $ 510,352 $ 168,7911 497 773 $ ��_ _01_L289) $ 4,453,719 $ 2'923'394 $ 418 088 S 110,133 $ (507 166) $ 10,856 $ 2,355,245 �, MICROFILMED BY JORM MICRO_ LAB. . CEDAR RAPIDS�DES HOINES � ( J CITY OF IOWA CITY, IOWA COMBINED STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS - BUDGET AND ACTUAL GENERAL, SPECIAL REVENUE, DEBT SERVICE. AND CAPPTAL PROJECTS FUND TYPES Year Ended June 30, 1982 RECEIPTS Property taxes Licenses and permits Intragovernmental Charges for services Fines and forfeitures Use ofmoney and property Miscellaneous DISBURSEMENTS Current: rn Community protection Human development Rome and community environment Policy and administration Capital outlay. Debt service: Principal Interest Receipts over (under) disbursements General Fund Special Revenue Funds Debt Service Fund Budget Actual Budget Actual Budget Actual $ 6,385,157 S 6,442,226 $ - - $ 250,530 236,631 757,422 758,359 3,883,006 3,566,712 980,401 934,022 232,500 262,299 122,620 212,687 10,000 50,967 85,227 291,215 - - 40,703 $ 8,813,857 $ 9,137,439 $ 3,893,006 S 3,658,382 $ 3,689,198 $ 3,604,654 $ _ _ 1,930,837 1,903,241 5 000 4,820 2,499,345 2,212,921 295,336 153,279 1,953,351 1,847,439 115,000 111,943 881,300 737,203 1,383,174 1,101,102 $ 1,798,510 $10,954,031 $10,305,458 $ 1,371,144 $(2,140,174) $(1,168,019) $ 2,094,496 $ 2,287,238 $ 1,409,065 S 1,409,065 $ 1,424,934 40,489 $ 1,465,423 1,010,435 1,004,350 687,147 684,429 S 1,697,582 $ 1,688,779 $ (288,517) $ (223,356) MICROFILMED BY .JORM MICROLAB ,CEDAR RA PI DS-DES"0111E3 1 OTHER FINANCING SOURCES (USES), operating transfers: From other funds $ 1,780,007 $ 1,513,873 $ 3,854 ('To) other funds (684,389) (556,771) (2,298,963) 5(2,154,374) $ 1,095,618 S 957,102 5(2,298,963) $(2,150,520) Receipts and other S financing sources i over (under) dis— bursements and other i financing uses (1 044 556) $ (210.917) $ (204,467) $ 136,718 $ (288,517) $ (223,356) i MICROFILMED BY JORM MICROLAB ''CEDAR RAPIDSo'DES'MOINES ' r f' 1 CITY OF IOWA CITY, IOWA COMBINED STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS - BUDGET GENERAL', SPECIAL REVENUE, DEBT SERVICE CAND LCAPITAL PROJECTS FUND TYPES Year Ended June 30, 1982 RECEIPTS Property taxes Licenses and permits Intragovernmental Charges for services Fines and forfeitures Use of money and property Miscellaneous DISBURSEMENTS �. Current:. °D Community protection �. Human development Home and community environment Policy and administration Capital outlay Debt service: Principal Interest Receipts over (under) disbursements Capital Protects Funds Special Assessments Funds Budget Actual _ g Actual Total (plemorandum Only) Bud et Budget Actual 95,049 $ 95 049 - - $ 7,889,271 $ 7,962,209 250,530 236,631 1,941 4,640,428 4,327,012 980,401 934,022 194,936 217,009 _ _ 232,500 262,299 2,563,281 5,363 _ _ 1,481 327,556 522,633 $ 2,758,217 $ 222,372_ 1,099 2,648,508 _ 338 380 S 95,049 $ 99,570 $16,969,194 $14,583,186 $ 3,689,198 $ 3,604,654 1,935,837 1,908,061 - - 7,848 2,794,681 2,374,048 5,435,107 2,784,137 _ _ - 2,068,351 1,959,382 12,940 7,699,581 4,635,382 12,334 1,010,435 1,004,350 $ 5,435,107 $ 2,784,137 $ 12,334 $ 33,122 699,481 696,763 519,897.564 $16,182,640 5(2,676,890) $(21561,765) $ 82,715 S 66,448 $(2,928,370) 5(1,599,454) i54 II,. MICROFILMED BY fJORM MICROLAB -.CEDARRAPIDS•DES-MOINES .'r MICROFILMED BY i,JORM MICROLAB `CEDAR RARIDi.DES'M014Et MEMO i MICROFILMED BY i,JORM MICROLAB `CEDAR RARIDi.DES'M014Et OTHER FINANCING SOURCES (USES), operating transfers: From other funds $ 205,817 $ 357,233 $ (To) other funds(1,581) - - 1,985,824 $ 1,874,960 S 205,817 - - S 355,652 $ - - S - - (2,983,352) (2 712 726) $ (997,528) $ 837,766) Receipts and other financing sources over (under) dia- bursements and other j financing uses $(2,471,073) $(2,206,113) $ 82,715 $ 66,448 $(3,925,898) $(2,437,220) ^-' See Notes to Financial Statements. 1 MICROFILMED BY i,JORM MICROLAB `CEDAR RARIDi.DES'M014Et r CITY OF IOWA CITY, LOWA COMBINED STATEMENT OF REVENUE, EXPENSES AND CHANGES IN RETAINED EARNINGS/FUND BALANCES ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS Year Ended June 30, 1982 Operating revenue: Property taxes Intergovernmental Charges for services and use of property Miscellaneous Operating expenses: Personal services Commodities o .. Services and charges I Operating income (loss) before depreciation i Depreciation i Operating income (loss) Nonoperating income (expenses): Other income Interest income Interest expense Income (lose) before operating transfers Operating transfers in (out) Net income 1 _Proprietary Fund Types Fiduciary Fund Types Total Internal Pension Nonexpendable (Memorandum Enterprtse Service Trust Trust Only) 587,623 $ 587,623 - - - - 60,258 - - 60,258 5,032,322 1,806,971 531,067 1,286 7,371,646 144,491 14,975 45,171 - - 204,637 $ 5,176,813 $ 1,821,946 $ 1,224,119 $ 1,286 S 8,224;164 $ 2,475,012 $ 310,767 $ 254,559 $ - - $ 3,040,338 527,695 808,133 225 - - 1,336,053 _ 21209,852 204,882 5,221 - - 2,419,955 $ 5,212,559 $ 1,323,782 $ 260,005 $ - - $ 6,796,346 $ (35,746) $ 498,164 $ 964,114 $ 1,286 $ 1,427,818 685,838 253,067 - - - - 9381905 $ .(721,584) $ 245,097 $ 964,114 S 1,286 $ 488,913 C 366,314 - - - - 366,314 713,153 41,352 - - - - 754,505 (624,219) - - - - - - (624,505 $ (266,336) $ 286,449 $ 964,114 $ 1,286 $ 985,513 841,875 30,000 - - (1,286) 870,589 $ 575,539 $ 316,449 $ 964,114 $ - - $ 1,856,102 J -r _ MICROFILMED BY ;DORM MICROLA6 { - CEDAR RAPIbs;DE5'MOINEs r Transfer from contributed capital of depre— ciation on assets acquired with federal grants Increase in retained earnings Retained earnings/Fund balances, beginning Restatement of retained earnings to establish Nass Transportation Fund Restated retained earnings/ fund balances, beginning Retained earnings/fund balances, ending See NotestoFinancial Statements. N r f 29,158 - - - - - - 29,158 S 604,697 S 316,449 $ 964,114 $ - - $ 1,885,260 $ 5,713,750 $ 691,372 $ 4,530,057 $ 80,435 $11,015,614 247,076 57,001 - - - - 304,077 $ 5,960,826 $ 748,373 $ 4,530,057 $ 80,435 $11,319,691 $ 6,565,523 $ 1,064,822 $ 5,494,171 $ 80,435 $13,204,951 1 11 MICROFILMED BY ,JORM MICROLAB CEDAR RAPIDS-DESIMOINES ,` r 1 J 1. L CITY OF IOWA CITY, IOWA COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS Year Ended June 30, 1982 CASH AND INVESTMENTS PROVIDED BY Operations: Net income Items which did not (provide) or require outlay of cash and investments: Depreciation (Increase) decrease in: Accounts and unbilled usage receivable Accrued interest receivable Due from other funds i Due from other governments Inventory ^' Prepaid expenses Increase (decrease) in: Excess of outstanding checks over bank balance Accounts payable Contracts payable Accrued liabilities Deferred revenue Due to other funds Due to other governments Interest. payable Customer deposits Total cash and investments provided by operations Proceeds from sale of bonds Contributed capital received from other governments and other sources Proprietary Fund Types Fiduciary Fund Types Total Internal Pension Nonexpendable (Memorandum Enterprise Services Trust Trust Only) $ 575,539 $ 316,449 $ 964,114 $ - - $ 1,856,102 685,838 253,067 - - - - 938,905 (7,938) (874) - - - - (8,812) 21,008 (6,333) (231,691) 1,388 (215,628) (200,596) 20,862 (9,553) 337 (188,950) 283,822 - - - - - - 283,822 5,419 (21,135) - - - - (15,716) 12,652 1,128 - - - - 13,780 29,085 - - - - - - 29,085 (29,411) 28,742 (885) - - (1,554) (415,373) - - - - - - (415,373) 50,292 7,328 - - - - 57,620 94,995 - - - - - - 94,995 467,884 (7,642) (1,698) (1,770) 456,774 (23,878) - - - - - - (23,878) (67,937) - - - - - - (67,937) (10,177) - - - - - - (10,177) $ 1,471,224 $ 591,592 $ 720,287 $ (45) $ 2,783,058 1,645,945 - - - - - - 1,645,945 1,200,714 - - - - - - 1,200,714 $ 4,317,883 $ 591,592 $ 720,287 $ (45) $ 5,629,717 I. MICROFILMED By f !.DORM MICROLAB ' r CE RAPIDS•DES MOINES 1 1 I CASH AND INVESTMENTS APPLIED TO Purchase of property and equipment Payment of bonds Net increase (decrease) in cash and investments, as below SUMMARY OF NET CHANGES IN CASH AND INVESTMENTS Increase (decrease) in: Cash Investments Net increase (decrease) in cash and investments See Notes to Financial Statements. $ 3,940,508 $ 257,609 $ - - $ - - $ 4,198,117 593,575 - - - - - - 593,575 $ 4,534,083 $ 257,609 $ - - $ - - $ 4,791,692 $ (216,200) $ 333,983 $ 720,287 S (45) $ 838,025 $ 66,379 $ - - $ (2,740) $ - - $ 63,639 (282,579) 333,983 723,027 (45) 774,386 $ (216,200) $ 333,983 $ 720,287 S (45) $ 838,025 MICROFILMED BY I :JORM MICROLAB I CEDAR ROIDS•DES'MO M I CITY OF IOWA CITY, IOWA _. NOTES TO FINANCIAL STATEMENTS Note 1. Descriptions of Funds and Account Groups, _ Significant Accounting Policies and Budgetary Flatters 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. These financial statements include all funds and account groups owned or administered by the City or for which the City acts as custodian. The accounts of the City are organized on the basis of funds or account - groups, each of which is considered to be a separate accounting entity. The operations of each fund or account groups are accounted for by providing a separate set of self -balancing accounts which comprise its assets, Ila- bilities, equity, revenues and expenditures or expenses. The various funds and account groups are grouped as follows in these financial statements: General Fund: The General Fund accounts for all the financial resources of the City, ' except for those required to be accounted for by other -funds. The reve- nues of the General Fund are primarily derived from general property taxes, charges for services, fines and forfeitures, licenses and permits, and certain revenues from state and federal sources. The expenditures of the General Fund primarily relate to general administration, police and fire protection, streets and public buildings operation and maintenance, and parks and recreation. 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. 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 entitlements. -24- ;r y ! MICROFILMED BY I t?` ::JORM MICROLAB CEDAR RAPIDS•DES MOINES r 4 CITY OF IOWA CITY, IOWA i NOTES TO FINANCIAL STATEMENTS w I; Debt Service Fund: w �i 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: IS The Capital Projects Funds are utilized to account for all resources in the used acquisition and construction of capital facilities and other fixed assets, major with the exception of those that are financed by special assessments or by enterprise fund monies, The funds in this c&tegory are as follows. The purpose of the funds is evident from their titles. I�» Bridge, Street and Traffic Control Construction Fund Library Construction Fund Construction Fund iOther JSpecial Assessments Fund: i — The Special Assessments Fund is utilized to account for operations and activities that are financed or the provision of services that are to be paid for, wholly or in part, by the benefited properties. Enterprise Funds: i - The enterprise funds are utilized to account for operations and activi- ties that are financed ! and operated in a manner similar to a private business enterprise, and where the — costs of providing to the general public on a continuing basis isotosberfinancedsor expected recovered primarily through user charges. The nature of the operations of each enterprise fund is evident from the funds' titles, which are: Parking Fund Pollution Control Fund Hater Fund Sanitation Fund Airport Fund Housing Authority Fund Mass Transportation Fund 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. -25- �, i� BY .MICROFILMED +' MICROLAB .JORM ! f CEDAR RAPIDS•DES*MOINES r i J ._ II CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS The funds in this category are: _ Equipment Maintenance Fund - provides maintenance for City vehicles and equipment and rents vehicles to other departments from a central -- vehicle pool. Central Services Fund - provides printing and office supplies to other 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 other entities, such as indi- viduals, private organizations, or other governmental units. The funds included in the financial statements under this category are: i Police Pension and Retirement Trust Fund Fire Pension and Retirement Trust Fund -- I Perpetual Care Trust Fund Project Green Agency Fund - accounts for transactions of a local service organization which provides landscaping for City property and parks Account Groups: , General Fixed Assets Account Group - accounts for all City general fixed assets, except for infrastructure fixed assets (e.g., streets and bridges, sidewalks, curbs, gutters and storm drainage systems) and pro- perty and equipment associated with the operations of proprietary fund types. General Long-term Debt Account Group - accounts for all City general - obligation long-term debt expected to be financed from governmental fund types, other than special assessment funds. — Basis of Accounting: The modified accrual basis of accounting is used for the General, Special — Revenue, Debt Service, Capital Projects, and Special Assessments Funds. Under this method of accounting, revenue are recognized in the period in which they become available and measurable. Expenditures are recorded as — liabilities are incurred, if measurable, except for accrued vacation leave and unmatured interest on general long-term debt. The accrual basis of accounting is used for all of the enterprise and internal service funds. Under this method of accounting, revenue are recognized in the accounting period in which they are earned and become measurable and expenses are recognized in the period incurred, if — measurable. :W'r-1C //1/19 - MICROFILMEDBY IJORM MICRO_ LAB CEDAR RAPIDS -DES MOINES J -27- i4 �+ j MICROFILMED BY tth' IJORM MICROLAB CEDAR RAPIOS•DES-140INES CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS I' The accrual basis or the modified accrual basis of accounting are used for the Trust and Agency Funds based upon the individual fund's measurement objectives. accounting J., Transfers between funds are recognized in the period in which the interfund receivable and payable arise. Budgetary and Legal Appropriation and Amendment Policies: The State Code of Iowa requires the adoption of annual budgets on or before March 15 !" of each year, which become effective July 1 and constitute the City appropriation for each program and purpose specified therein until amended. City budgets may be amended for specified purposes and budget amendments must be prepared and adopted in the same manner as the original budgets. The legal level of control (the level on which expenditures may not legally exceed appropriations) is the evel. i adopted and amended lapse at the end of the fiscalram Appropriations as i year. ^" i I Encumbrances: Encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditures of funds are recorded in order to reserve that portion of the applicable appropriation, is employed in the Governmental Fund Types. Encumbrances outstanding at year-end are not recorded as expenditures or liabilities in the financial statements. _ Other significant accounting Policies are: t Investments: I _ All of the investments carried in the financial statements are stated f cost at or amortized cost. Substantially all City investment activity is carried on by the City in an investment pool, except for those funds required to maintain their investments separately. The earnings on the pooled investments are allocated monthly to the funds based upon the month end balances of the funds in the investment pool. Receivables and Revenue Recognition: Property taxes are recognized as revenue during the period for which 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 for the fiscal period immediately fallowing of July 1 through June 30. Taxes are collectible during the same fiscal period for which they levied, were which also coincides with the City's fiscal year. Federal revenue sharing is recorded during the entitlement period to which 1t applies. -27- i4 �+ j MICROFILMED BY tth' IJORM MICROLAB CEDAR RAPIOS•DES-140INES W CITY.OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS Substantially all other shared revenue are recorded during the period when received by the tax collecting authority. Federal and state grants, primarily capital grants receivables and revenue ognized , are recorded as eriod fulfills therequirementssfor creceiving uthe ggrant pfunds,in which the City Depreciation Expense on Proprietary Fund Transportation Related Assets Acquired With Grant Monies - is restored to retained earnings with a corresponding reduction of the contributed capital account that recorded the grant. Interest income from investments and operating revenue from accounts and unbilled usage receivables is recognized when earned. Special assessments receivables and the related revenue are recorded at the time of their levy. Interest revenue on special assessments is recognized when collected. Inventories: Inventories are recognized only in those funds in which they are material to the extent of affecting operations and are carried at lower of cost _ (first -in, first -out) or market. Fixed Assets: Fixed assets in the General Fixed Assets Account Group are carried at ori- ginal cost, or at fair market value when received for donated properties. - The City follows the policy of not accounting fors sidewalks, storm sewerstreets, bridges, , and in assets with a cost of less than $500- Depreciation is not recorded on the General Fixed Assets Account Group. Fixed assets of the enterprise funds are carried at original cost, or at L fair market value when received for donated properties. Generaliy, with an individual cost of less than $500 are not accounted for. Depreci- ation is recorded on the fixed assets of the enterprise funds on the straight-line basis as follows: i Building and structures j Other improvements 20-50 years, Vehicles 15-50 years Other equipment 5-20 years 5-30 years An immaterial amount of property is being acquired by the City under lee as purchase contracts. The lease contracts have been capitalized ciples. in the financial statements in accordance with generally accepted accounting pain- - 28- 11M9 t , j MICROFILMED V `.JORM MICROLAB CEDAR RAPIDS -DES MOINES J, w CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS Use of General Long -Term Debt Proceeds in Enterprise Funds: w I. In the past, the City has issued several general long-term debt issues, the proceeds from which have been used wholly or in part to acquire or expand w enterprise fund facilities. At that time, the use of the bond proceeds was recorded as a contribution to the capital of the enterprise funds. In some 1' instances, revenue generated in the enterprise funds are being used to pa the general long-term debt principal and interest. The liability for these bonds has been recorded in the enterprise funds because the City intends to �., continue using revenue from the enterprise funds for the payment of their principal and interest. Interest During Construction: <� Net interest expense incurred during the period of construction of enter- prise fund capital projects is added to the cost of the assets acquired. Interest costs incurred during the construction of governmental capital projects are not added to the cost of the assets acquired. i Retirement Systems: u All full-time employees of the City are covered by one of the three plans which the City maintains or to which it contributes. The accounting poli- cies and other information concerning these plans are included in other Notes to Financial Statements. Memorandum Only Column Totals: Total columns on general purpose financial statements are presented only to facilitate financial analysis, but 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. Note 2. Budgets, Budget Overexpenditures and Deficit Equity Balances i Budgets are prepared for City funds on the cash basis. Budgets presented in this report for comparisoa to actual amounts are presented on the cash basis, - not in accordance with generally accepted accounting principles. Reported budget amounts represent the originally adopted budget as amended. The legally controlling budget for the City is the budget prepared on the program basis in accordance with the State of Iowa, City Finance Committee rules. Appropriations, as adopted and amended, lapse at the end of the fiscal year. - 29- 1 MICROFILMED BY I '.JORM MICROLAB li CEDAR RAPIDS -DES 1101MES r J. a CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS The City's budget may be amended for any of the following purposes: (a) To permit the appropriation and expenditure of unexpended unencumbered cash balances on hand at the end of the preceding fiscal year. (b) To permit the appropriation and expenditure of amounts anticipated to be available from sources other than property taxation. (c) To permit transfers between funds 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 original budget and amendments are presented below. The following tabulation shows, by program, the actual cash expenditures as compared to their respective amended appropriation for the year ended June 30, 1982: Actual Appropriation Cash Original Amended Expenditures Community protection $ 3,822,088 $ 3,889,197 $ 3,634,897 Human development 1,911,139 1,930,049 1,899,481 .Home and community environment 13,371,681 14,689,637 13,436,826 Policy and administration 4,468,947 5,530,673 5,111,070 $23,573,855 $26,039,556 $24,082,274 As of June 30, 1982, two City funds have deficit equity balances. None of the deficits represent a violation of any law. The funds having the deficits and the deficit amounts are: Fund Type and Fund (Deficit) Capital Projects: Other Construction Fund $ (833,304) Library Construction Fund (79,977) The Other Construction Fund's deficit results primarily from incurring expen- ditures in excess of funding provided to date on several individual capital projects. The deficit will be recovered in the future from grants, transfers from other City funds, and the sale of general obligation bonds. The Library Construction Fund's deficit will be eliminated by proceeds from the sale of the old library building. =11M iS� I MICROFILMED BY '.JORM MICROLAB I CEDAR RAPIDS -DES MOINES 1 Note 3 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS Retirement Systems The City contributes to two local. retirement systems and to the Iowa Public Employees Retirement System (IPERS) which is administered by the State of Iowa. All of the systems are contributory and all full—time employees must participate in one of the systems. The local systems are administered by a local board which has three members appointed by the City Council and four members elected by the participating members. They are regulated by Iowa statutes. The City acts as custodian for the assets of the local systems. Following is a table indicating the systems, the employees covered, and the allocation of the City's contribution of $904,651 for the year ended June 30, 1982: System Employees Covered —'�— ContributionsLocal: Fire il All fire civservice employees Police $328,948 State,IPERS All Police civil service employees All other permanent employees 258,675 317,028 The City follows the Policy of not recognizing and recording in the financial sbenefits tatements the actuarially computed present value of the employee vested r the local required to contribute tot these nsystemstand t systems. TthePStateioft Iowa articpaing econtributese to the fire and police systems to the extent necessary to fund increased benefits legislated by the Iowa General Assembly. Contributions to the fire and Police systems are made based upon an actuarial cost method stipulated by Iowa statutes, which is essentially an aggregate cost me sion for any unfunded past service liability. thod with no provi- - 31 — .Sj MICROFILMED BY }JORM MICROLAB r CEDAR R APIDS•DES Id01NE5 ) MWR J, 1 ■ 0 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS Other information concerning the local systems is as follows: Fire Police Date of latest actuarial valuations June 30, 1982 June 30, 1982 Number of years to be fully vested 15 15 Actuarial present value of vested pension benefits $ 3,228,588 $ 2,080,943 Actuarial present value of nonvested pension benefits 692,608 564,477 Total actuarial present value of pension benefits 3,921,196 2,645,420 Net assets available for benefits, at cost* 2,883,487 2,610,684 Assets (under) benefits (1,037,709) (34,736) Pension payments for year ended June 30, 1982 145,477 89,712 Percentage of compensation to be contributed for year ending June 30, 1983, per actuary: City 31.86% 23.21% State 3.66 2.65 Employees 3.10 3.10 * As of June 30, 1982,.the market value of investments held by the local fire and police retirement systems was approximately $104,804 and $98,560 less than amortized cost, respectively. 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 at June 30, 1982, the percentages to be contributed on the first $20,000 of compensation were 3.7% for the employees and 5.75% for the City. Information as to actuarial valuations and unfunded accrued liabilities is not available. It is anticipated that future contributions will increase from year to year, as deemed necessary by the General Assembly of the State of Iowa. All employees of the City, other than those participating in the fire and police retirement systems, are also covered by the Federal Insurance Contributions Act (FICA). -32- Cj .MICROFILMED BY t11 'JORM MICROLAB CEDAR RAPIDS•DES . MOINES r 11 0 f ■ 41 MICROFILMED DY -JORM MICROLAB I I CEDAR RAPIDS -DES -MOINES r J t ■ CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS N Note 4. Segment Information for Enterprise Funds is 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 w the year ended June 30, 1982 is as follows: i, Pollution Parking Control Water Sanitation w' Results of operations: ii Operating revenue $ 877,160 $ 1,187,048 $1,531,401 $ 681,803 Depreciation 170,538 242,242 191,633 1,826 ' w Operating income (loss) 156,337 161,493 82,697 (129,791) Interest expense 342,834 205,073 64,008 - - Net income (loss) (4,180) 217,450 175,348 99,310 j Financial position: I Total assets $10,215,691 '$16,386,066 $5,132,108 $ 491,563 Fixed assets, net 8,766,731 14,058,020 3,774,163 172,924 Net working capital 1,965,035 2,047,377 1,137,116 234,297 Long-term debt 5,200,000 3,878,090 1,592,000 Retained earnings 4 (deficit) 4,484,060 (84,905) 1,802,010 261,957 Equity contributions 47,706 12,312,212 1,517,269 145,264 t Total equity 4,531,766 12,227,307 3,319,279 407,221 Housing Mass Trans - Airport Authority portation Total Results of operations: Ii Operating revenue $ 68,153 $ 138,994 $ 692,254 $ 5,176,813 r tti Depreciation 15,754 13,466 50,379 685,838 Operating income (loss) (72,042) (2,463) (917,815) (721,584) Interest expense - - 12,304 - - 624,219 Net income (loss) 41,320 (2,308) 48,599 575,539 Financial position: Total assets $ 695,039 $ 1,963,510 $1,243,576 $36,127,553 Fixed assets, net 612,803 1,616,701 617,274 29,618,616 Net working capital (6,692) 148,772 369,292 5,895,197 Long-term debt - - 1,645,945 - - 12,316,035 Retained earnings (deficit) (284,035) 61,603 324,833 6,565,523 Equity contributions 890,146 57,925 661,733 15,632,255 it Total equity 606,111 119,528 986,566 22,197,778 RM, I' Illlwwwl -33- 114 41 MICROFILMED DY -JORM MICROLAB I I CEDAR RAPIDS -DES -MOINES r J t ■ CITY OF IOWA CITY, IOWA -- NOTES TO FINANCIAL STATEMENTS Note 5. Bonded and Other Long-term Debt -- General Obligation Bonds Various issues of unmatured general obligation bonds, totalling $12,070,000, are outstanding at June 30, 1982. The bonds bear interest rates ranging from .-- 4.10% to 6.60% and mature in varying annual amounts ranging from $900,000 to $1,400,000, with the final payments due in the year ending June 30, 1992. - Interest and principal payments on all general obligation bonds, except tax - abated portions recorded in the enterprise funds, are accounted for in the Debt Service Fund. ,•,., Capitalized Lease Payable �- - Equipment being acquired under capital leases has been capitalized and the ..a, lease payables recorded. The June 30, 1982 balance of $27,117 is due in monthly installments of $1,465, including interest to December, 1985. Revenue Bonds ei As of June 30, 1982, the following unmatured revenue bonds are outstanding: Parking Water Pollution Control ' Revenue bonds $5,200,000 $1,292,000 $1,070,000 Interest rates 6.00% to 7.00% 3.80% to 4.25% 3.25% to 5.90% r Annual maturity $105,000 to $35,000 to $65,000 to _. $440,000 $177,000 $100,000 r The revenue bonds were issued by the Water, Parking and Pollution Control '.. Funds to finance various improvements and facilities. The revenue bonds are '- collateralized by the future revenue of the funds and are reflected as liabilities of the enterprise funds. - 34 - - MICROFILMED BY !.JORM MICROLAB CEDAR RAPIDS- DES MOINES r J. 4 r CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS l+; lu The revenue bond ordinances in effect at June 30, 1982 require that revenue of the water, sewer and parking system be set aside as received into separate �! and special funds (herein referred to as accounts). The use of the accounts is to be restricted as follows: w Account Amount (a) Revenue Bond Sinking Amount sufficient to pay current bond and .. interest maturities. - (b) Bond and Interest $1,000 per month for sewer bonds, $2,500 per Reserve 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. ' (c) Depreciation, $2,000 per month for sewer bonds, $3,000 per ' Extension and month for water bonds, and $5,000 for parking Improvement bonds. (d) Operation and $500 per month for the water bonds only until Reserve the account aggregates $50,000. - The bond ordinances also require that the City enforce rates for water, j sewer, and parking services that are large enough to produce revenue ade- quate to retire the revenue bonds, including interest. I Another important restriction on the outstanding water and sewer bonds is that the bond ordinances state that the City guarantees that none of the facility's property would be sold, leased, mortgaged, or disposed of as long as such property is useful or essential. This restriction continues as long as any such bonds are outstanding. Summary of Bond Transactions _ A summary of the changes in long-term debt, by type, for the year ended June 30, 1982, is as follows: June 30, Redeemed/ June 30, 1981 Issued Matured 1982 General obligation bonds $132-389,000D 000 S - - S 1,319,000 $12 070 .000 Capital leases payable S 42,735 S - - S 15,618 S 27,117 Special assessment bonds $ - - $ 370,000 $ 35,000 $ 335,000 Revenue bonds: Water $ 1,517,000 $ - - $ 225,000 $ 1,292,000 Pollution control 1,130,000 - - 60,000 1,070,000 Parking 5,200,000 - - - - 5,200,000 $ 7,847,000 $ - - $ 285,000 S 7,562,000 Housing Authority bonds $ - - $ 1,645,945 $ - - $ 1,645,945 Total 521,278,735 $ 2,015,945 $ 1,654,618 $21,640,062 - 35 - //W,,9 ;r y; i5( ' MICROFILMED BY +j ;JORM MICROLAB f CEDAR RAPIDS -DES MOINES J M I 1 n CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS Summary of Principal and Interest Maturities Annual debt service requirements required to service all outstanding bonded debt at June 30, 1982 are as follows: General Capital Special Year Ending Obligation LeasesHousing June Pa Assessment Revenue Authority ... Bonds Payable Bonds Bonds Bonds 1983 S 1,998,950 $ 13,017 S 68,500 1984 1,860,300 g 459 $ 741,924 $ 118,121 1985 1,894,650 65,000 715,646 118,121 - 1986 178 8,459 61,500 717 703,391 118,122 1,751,425 5,639 58,000 1987 1,685,400 _ _ 118,121 1988-19926,186500 _ 54,500 646,261 118,121 ,_ 1993-1997 _ - - _ 200,000 3,462,555 590,607 1998-2002 _ _ _ _ ' ' 2,610,429 590,607 2003-2007 _ - - 2,264,001 590,606 2008-2012 _ _ _ ' - 908,388 590,607 - 2013-2017 _ _ - ' - - 590,607 2018-2022 _ _ _- - - 590,606 $15,3�Z5- - 590,607 S 35,574 S 507,500 512,769,773 54,724,853 LegalLeQa1 Debt _ As of June 30, 1982, the general obligation debt issued by the City did not exceed its legal debt margin computed as follows: Assessed valuation: Real property - Personal property $883,373,293 Utilities 31,127,911 Monies and credits 46,478,856 Total valuation28,416 _5961,008 476* _ Debt limit, 5% of total assessed valuation Debt applicable to debt limit $ 48,050,424 Legal debt margin 12,097,117 _ $ 35,953,307 * This includes $5,035,820 in military exemptions, Industrial Revenue Bonds -' The City has participated in several issues of industrial revenue bonds, is aued for the purposes of constructing privately operated manufacturing and other facilities within the City. These bonds are not direct or contingent liabilities of the City. Revenue from lease agreements and property pur- chased 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. -36- MICROFILMED DY �JORM MICROLAB I CEDAR RAPIDS•OES NOINES 1 W mom 1 ■ CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS -- Note 6. Changes in General Fixed Assets During the year ended June 30, 1982, general fixed asset acquisitions 4 disposals were as follows: CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS -- Note 6. Changes in General Fixed Assets During the year ended June 30, 1982, general fixed asset acquisitions and disposals were as follows: - Balance Balance - June 30, June 30, 1981 Acquisitions Disposals 1982 i By type: - Land $ 2,095,617 $ 854,590 $ 11,200 $ 2,939,007 _ Buildings and structures 7,561,835 325,545 217,418 7,669,962 i Other improvements 327,139 - - - - 327139 Equipment and , i vehicles 1,704,350 237,747 126,374 1,815,723 $11,688,941 S 1,417,882 $ 354,992 $12,751,831 By funding source: General Fund $ 2,932,233 $ 1,006,701 $ 265,582 $ 3,673,352 ,.{ Special Revenue Fund 1,069,673 175,414 15,365 1,229,722 Gifts 116,293 420 1,883 114,830 I� Capital Projects Funds: General obligation bond proceeds 5,322,644 72,162 5,250,482 Other governments 2,248,098 235,347 - - 2.483,445 511,688,941 $ 1,417,882 S 354,992 $12,751,831 jr 'J i I — I i I — —37— y i MICROFILMED BY !JORM MICROLAB I _ I. CEDAR RAPIDS -DES �MUM 1 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS Note 7. Interfund Receivables and Payables As of June 30, 1982, interfund receivables and payables were as follows: Pooled Cash Other Total Interfund Interfund Interfund Interfund Interfund Interfund Fund Type Receivables Payables Receivables Payables General $ 818,751 $ - - $ 291,857 S 151,621 Special revenue - - 109,194 32,818 562 Debt service - - 10,303 83,809 - - Capital projects - - 892,528 - - - - Special assessments - - -- - - 41,117 Enterprise 400,000 206,389 79,871 450,615 'I. Intragovernmental m service - - - - 147,342 49 Trust and agency - - 337 9,553 1,286 $1,218,751 $1,218,751 $ 645,250 S 645,250 I rr` MICROFILMED BY d� ':JORM MICROLAB ; 'CEDAR .RAPIDS -DES_ MOINES ,' r - Receivables Payables �. $1,110,608 $ 151,621 32,818 109,756 83,809 10,303 - - 892,528 41,117 479,871 657,004 147,342 49 9,553 1,623 $1,864,001 $1,864,001 I I' W CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS — Note 8. Other Employee Benefits .._ The City maintains hospitalization and some life insurance coverage for all of its full-time employees. The cost of the insurance is paid for in full by — the City. All full-time City employees accumulate vacation and sick leave hours for subsequent use or for payment upon termination or retirement. These accumu- lations are not recognized as expenditures by the City until used or paid, except that the vested portion of these benefits pertaining to the propri- etary funds is recorded. The City's approximate maximum liability for the unrecorded portion of the accrued employee benefits at June 30, 1982 is as - follows: ._ Total Governmental Proprietary Benefit Amount Funds Funds i - I i Vacation $ 313,197 S 313,197 $ - - Sick leave 1,706,617 1,502,797 203.820 J $2,019,814 $1,815,994 $ 203,820 I I� Note 9. Federal Revenue Sharing Federal revenue sharing monies, when received, are deposited in the Revenue Sharing Fund as a temporary depository for the purpose of satisfying the j J accounting and reporting requirements of the federal revenue sharing regula- tions. The City budgets and accounts for the expenditure of federal revenue I sharing monies within the appropriate operating fund, as determined by the nature and purpose of each expenditure. As expenditures are made from reve- nue 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. - 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, 1982: Home and community environment $ 485,485 Policy and administration 225,360 S 710,845 Note 10. Construction Commitments The total outstanding construction commitments of the City at June 30, 1982 amount to $795,000. Of these commitments, approximately $697,000 will be funded by federal and state grants. -39- �/ Tf i•r YY1 � (. MICROFILMED BY Cts ':JORM UCRO_ LAB CEDAR RAPIDS - 'DES - MOINES {j 1 1 ■ CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS Note It. Contingent Liabilities The City is named as a co-defendant in a lawsuit related to a railroad cross- ing fatality. The suit filed is in excess of $500,000. The City's liabi- lity, if any, cannot be determined at this time. The City is also named as defendant in a lawsuit for $14,000,000 related to a noise ordinance which the plaintiff claims will force the relocation of their operations. 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 itsinsurance general liability coverage and established aself-insurance program for tort liability claims of leas than $1,000,000, in lieu of obtaining insurance coverage. From January, 1980 through April, 1980, the City had no liability insurance cover- age and was totally self-insured. In April 1980, the City again obtained general liability insurance coverage which covers only claims relating to Incidents occurring after April 24, 1980. 'This coverage provides for claims up to $5,000,000 and has a $50,000 deductible. - 40- MICROFILMED BY ',JORM MICROLAB I CEDAR RAPIDS -DES MOINES,' r 1 I CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS Note 12. Assets Associated With Equity I _ Reserve Balances .J E� Certain assets of some enterprise funds the revenue bond ordinances in effect IJ _i J I I + i j j i i I i . i , CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS Note 12. Assets Associated With Equity Reserve Balances Certain assets of some enterprise funds the revenue bond ordinances in effect have been reserved in accordance at June 30, capital improvements. The reserved assets and the follows: 1982 and for with future use in related liabilities are as AB Far_ king - Sewer Water_ Cash Investments S 4 Accrued interest 1,120,367 1,197,616 935,713 ---._� $1,120,371 59,203 $1,256,820 _71,753 $1+007,466 Liabilities: �— Current maturities of revenue bonds payable Interest payable $ 105,000 $ 65,000 $ Due to other funds 171,989 18,805 148,000 9'802 Deposits Contracts- payable - _ 29,085 6,00020,958 1 722 , $ 282,989 _ $ 8 5 527 $g 2�0 Reserved retained earnings $ 837,382 — $1,171,293 $ 799,621 ' - 41 - Gi ( MICROFILMED BY I !JORM MICROLAB f CEDAR RAPIDS•OES'MOIN6 J. 0 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS i Note 13. Restatement For Establishment Of Mass Transportation Fund Previous to July 1, 1981, the Mass Transportation operations were included in the General Fund. Effective July 1, 1981, a separate enterprise fund was established and all assets of the system were transferred to this newly created fund. The following equity and other account balances have been restated to reflect this transfer: Mass Transportation Fund: — Contributed capital $ 624,633 Retained earnings 247,076 $ 871,709 General Fund, fund balance $ (341,210) Capital Projects, Other Construction Fund fund balance 4,007 -- Internal Service, Equipment Maintenance Fund: Contributed capital 57,001 Retained earnings (505,956) General Fixed Asset -account group (204,374) S (990,532) Record depreciation on assets from General Fixed Asset Account Group 72,565 Record accrued sick leave and vacation — for enterprise fund 46,258 $ (871,709) ~ i Note 14. Subsequent Event On November 30, 1982, the City issued $2,700,000 of general obligation bonds. The bonds bear interest rates ranging from 7.50% to 8.80% and mature in vary- ing annual amounts ranging from $200,000 to $300,000, with the final payment due in the year ending June 30, 1994. -42- //TO _ MICROFILMED BY I ;.JORM MICROLAB I "CEDAR RAPI05•bES*MDINES r _ 1 SUPPLEMENTARY INFORMATION /1 MICROFILMED BY IJORM MICROLAB. CEDAR RAPIDS•DES 1401NES �' ( r 1 i 1 i. I�' I r I '- CITY OF IOWA CITY, IOWA i. COMBINING BALANCE SHEET SPECIAL REVENUE FUNDS June 30, 1982 Other Community Shared ASSETS Development Revenue Federal Revenue t Block And Grants - Sharing Total Investments Receivables: S 463 $ 48,718 $ 139,138 Accounts $ 188,319 Interest - 694 Due from other funds _- 729 3,881 694 i-� Due from other governments _ _ 32,818l 2,818 1 4.610 32.818 f w Total assets -33,216 _97,303 140,075 _370,594 I $ 133,679 $ 180,262 28 S 3,094 - S 597,035 .I _ I LIABILITIES AND MUNICIPAL I r EQUITY s � { Liabilities: ? . Accounts payable S Contracts payable 36,863 S 1,472 $ _ _ I Accrued liabilities 21,041 _ _ S 38,335 - ; Deferred revenues 3,675 3,577 - 2041 , �t Due to other funds 2,563 _- _ 7,252 7,252 Total liabilities 72,100 37,656 _ 2.563 133 679 S ,45- - S ,268 _109,756 Municipal equity, fund 178,947�J - a balance (deficit): t; Reserved for encumbrances Unreserved $ 196,256 S 935 Total municipal equity (196,256) 6 _ 134,059 $ _ _ 183,094 S 197,191 S 134,994 $ 283,094 418 087 S 418,088 Total liabilities and a municipal equity S 133,679 S 180,262 S 283,094 S 597,035 j: I ii `i • oa I � i I III - 43 - _ �l MICROFILMED 8Y ti' `JORM MIROLAB I 'CEDAR RAPIbS�UES'M01RE5 r -44- Cj ( MICROFILMED BY :JORM MICRO_ LAB MOIIIES :CEDAR RAPIDS -DES r Jl CITY OF IOWA CITY, IOWA COMBINING STATEMENT OF REVENUE, EXPENDITURES AND T CHANGES IN FUND BALANCES SPECIAL REVENUE FUNDS Year Ended June 30, 1982 Other Community Shared Federal Development Revenue Revenue "^ Block Grant And Grants arin Shg Total � REVENUE Intergovernmental $1,154,714 $1,458,844 S 564,780 $3,178,338 37,587 w Uses of money and property - - 2,114 6,578 35,473 11,597 Miscellaneous 51019 $1,159,733 $1,467,536 S 600,253 $3,227,522 ey _... _ EXPENDITURES Current: $ 3,380 $ - $ _ _ $ 3,380 't Human development �� Home and community 134,518 1A { environment 134,513 100,332 - - 16,503 - - 116,835 Policy and administration 905,558 8,975 _ - 914,533 v Capital outlay $1,143,788 S 25,478 _ S $1,169,266 F I j Revenue over $ 15,945 $1,442,058 $ 600,253 $2,058,256 r expenditures L OTHER FINANCING (USES), _ Operating transfers: - - 3,854 _ - 3,854 From other funds (16,188) (1,421,341) (710,845) (2,154,374) (To) other funds r Revenue and other financing sources over (under) expen- ditures and other $ (243) S 18,571 $ (110,592) $ (92,264) i financing uses 243 116,423 393,686 510,352 FUND BALANCE, BEGINNING S - - S 134,994 $ 283,094 s 418,088 _ - FUND BALANCE, ENDING -44- Cj ( MICROFILMED BY :JORM MICRO_ LAB MOIIIES :CEDAR RAPIDS -DES r Jl I CITY OF IOWA CITY, IOWA COMBINING BALANCE SHEET CAPITAL PROJECTS FUNDS June 30, 1982 Bridge, Street And Traffic Control Library Other Construction Construction Construction Total $ 447,147 $ - - $ - - S 447,147 9,026 527 - - 9,553 2,052 2,052 $ 456,173 S 527 $ 2,052 S 458.752 $ 41,033 $ 7,841 $ 8,266 $ 57,140 9,025 - - 7,225 16,250 72,663 819,865 892,528 $ 50,058 $ 80,504 $ 835,356 $ 965,918 S - - $ 10,712 $ - - $ 10,712 406,115 (90,689) (833,304) (517,878) S 406,115 $ (79,977) $ (833,304) $ (507,166) $ 456,173 $ 527 $ 2,052 $ 458,752 -45- MICROFILMED BY lJORM MICROLAB f J -CEDAR RAPIDS•bES'MOINES 11`l'0 4 w i; ASSETS r, Investments I Receivables, accrued interest i .• Due from other governments i Total assets i LIABILITIES AND MUNICIPAL EQUITY (DEFICIT) r Liabilities: j 'Accounts payable j Contracts payable j Due to other funds J. Total liabilities Municipal equity, fund balance (deficit): - Reserved for encumbrances Unreserved, designated Total municipal equity ( deficit) Total liabilities and municipal equity CITY OF IOWA CITY, IOWA COMBINING BALANCE SHEET CAPITAL PROJECTS FUNDS June 30, 1982 Bridge, Street And Traffic Control Library Other Construction Construction Construction Total $ 447,147 $ - - $ - - S 447,147 9,026 527 - - 9,553 2,052 2,052 $ 456,173 S 527 $ 2,052 S 458.752 $ 41,033 $ 7,841 $ 8,266 $ 57,140 9,025 - - 7,225 16,250 72,663 819,865 892,528 $ 50,058 $ 80,504 $ 835,356 $ 965,918 S - - $ 10,712 $ - - $ 10,712 406,115 (90,689) (833,304) (517,878) S 406,115 $ (79,977) $ (833,304) $ (507,166) $ 456,173 $ 527 $ 2,052 $ 458,752 -45- MICROFILMED BY lJORM MICROLAB f J -CEDAR RAPIDS•bES'MOINES 11`l'0 4 I CITY OF IOWA CITY, IOWA COMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCES CAPITAL PROJECTS FUNDS Year Ended June 30, 1982 REVENUE Use of money and property Miscellaneous EXPENDITURES, capital outlay Revenue (under) expenditures OTHER FINANCING SOURCES Operating transfers: From other funds' (To) other funds Revenues and other financing sources (under) expenditures and other financing uses FUND BALANCE (DEFICIT), BEGINNING Restatement of fund balance to establish Hass Transportation Fund Restated fund balance, beginning FUND BALANCE (DEFICIT), ENDING Bridge, Street And Traffic Control Library Other Construction Construction Construction Total $ 104,787 S 5,510 $ - - $ 110,297 5,168 24 5,192 $ 109,955 S 5,510 $ 24 $ 115,489 1,290,003 158,148 993,820 2,441,971 $(1,180,048) $ (152,638) $ (993,796) $(2,326,482) $ 74,305 $ - - $ 248,819 $ 321,124 - - (1,581) (1.581) S 74,305 S - - $ 247,238 $ 321.543 $(1,105,743) $ (152,638) $ (746,558) $(2,004,939) $ 1,511,858 $ 72,661 $ (90,753) $ 1,493,766 - - - - 4,007 4,007 $ 1,511,858 $ 72,661 $ (86,746) $ 1,497,773 $ 406.115 $ (79,977) $ (833,304) $ (507,166) -46- 4j M1CR01:1LMED BY !JORM MICROLAB jI CEDAR RA PIDS•'DES NOINES ._....___.... _.. ._.--- ----- _.. //To -"1 Eq 71 N (This page intentionally left blank.). .1 MICROFILMED BY T.-JORM MICROLAB CEDAR OAPIDSsDU'MOINB ..m r CITY OF IOWA CITY, IOWA COMBINING BALANCE SIIEI:C ENTERPRISE FUNDS June 30, 1982 MICROFILMED BY �JORM MICROLAB I '- CEDAR RAPOS�DES'MOIN6,: r J Pollution Sanita- Rousing Mass Trans- ' ASSETS Parking Control Water tion Airport Authority portation Total Cash $ 323 $ - - $ - - $ 300 $ - - $ 71,693 $ 1,255 $ 73,571 Investments 1,220,393 1,325,193 976,806 224,840 79,332 256,304 495,023 4,577,891 Receivables: Accounts and unbilled usage 1,068 162,822 201,954 87,614 - - 1,693 - - 455,151 Interest 7,791 63,775 73,663 3,939 870 6,923 8,988 165,949 Due from other funds 200,000 272,169 5,756 1,946 - - - - - - 479,871 Due from other governments 19,385 504,087 - - - - 2,034 4,238 121,036 650,780 Inventories - - - - 99,766 -- -- - - - - 99,766 i Prepaid expenses - - - - - - - - - - 5,958 - - 5,958 i r Property and ] equipment: Land 1,653,544 19,293 60,547 154,690 254,132 165,500 11,200 2,318,906 Buildings and structures 7,264,976 2,356,666 3,722,242 •11,122 484,522 L,454,845 166,301 15,460,674 I' Improvements other than buildings 3,539 6,418,576 2,596,701 8,274 529,755 - - - - 9,556,845 Equipment and vehicles 22,402 51,125 65,447 1,950 9,778 9,822 839,661 1,000,185 Accumulated. depreciation (177,730) (4,216,474) (2,670,774) (3,112) (665,384) (13,466) (404,578) (8,151,518) Construction in progress - - 9,428,834 - - - - - - - - _ 4,690 9,433,524 Total assets $10,215,691 $16,386,066 $5,132,108 1491,563 $695,039 $1,963,510 $1,243,576 $36,127,553 s i MICROFILMED BY �JORM MICROLAB I '- CEDAR RAPOS�DES'MOIN6,: r J Reserved $ 837,382 $ 1,171,293 $ 799.621$ _ _ Unreserved 3,646,678 _(1,256,198) 1,002,389 261,957 $ $ $ $ 2,808,296 (284,035) 61.603 ._ 324,833 _ 3,757,227 Total retained earnings (deficit) $ 4,484,060-_---- `_ $ $261 (84 905) 1 802 010 , 957 $(284,035) $ 61,603 $ 324,833 $ 6,565,523 Total 'municipal equity $ 4,531,766 _$12,227,307_$3,319,279 $407,221 $ 606,111 $ 119,528 $ 986,5 _ Total Habil- - 66 $22,191,778 ities and municipal equity 10 215,691 $16,386,066 $5,132,108 $491,563 $ 695,039 $1,963,510 $1 ,243,576 536,127,553 i MICROFILMED V JORM MICROLAB ' r CEDAR RAPIDS•DES Id0INE5 ) 1 17 LIABILITLES AND MUNICIPAL EQUITY ' Liabilities: Excess of outstand- ing checks over bank balance $ - - $ - Accounts payable Contracts payable 15,510 - 90,845 S 29,085 57,152 4,747 $ 1,481 S $ 5,277 S 29.085 Accrued liabilities 6,000 40,410 1,722 13,643 188,655 Deferred revenue 66,469 _ 86,030 56,905 3 227 , 16,667 - 74,312 7,722 Due to other funds 25U 016 ' 85,399 - - 11,968 22,690 94'995 - - 344,020 44,995 Due to other 84,220 33,656 169,055 657,004 governments Interest payable - - 171,989 - 36,234 3,709 11,927 - - 41,613 - - 45,322 Customer deposits - - _ _ Revenue bonds - - 20,958 - - - - 5,829 - ' - 220,150 payable 5,200,000 1,070,000 1,292,000 - 26,787 Rousing Authority - - - - - - 7,562,000 bonds payable I General obligation _ _ - ' - - 1,645,945 - - 1,645,945 bonds payable - - 2,808,090 300,000 Total liabilities LILL83 925 $ 4,158,759 $1,812,829 - - - - - - - 3,108,090 Municipal equity: $ 84,342 S 88,928 $1,843,982 $ 257,010 $13929,775 Contributed , capital $ Retained earnings 47,706 $12,312,212 $1,517,269 $145,264 $ 890,146 $ 57,925 $ 661.733 (deficit): $15,632,255 Reserved $ 837,382 $ 1,171,293 $ 799.621$ _ _ Unreserved 3,646,678 _(1,256,198) 1,002,389 261,957 $ $ $ $ 2,808,296 (284,035) 61.603 ._ 324,833 _ 3,757,227 Total retained earnings (deficit) $ 4,484,060-_---- `_ $ $261 (84 905) 1 802 010 , 957 $(284,035) $ 61,603 $ 324,833 $ 6,565,523 Total 'municipal equity $ 4,531,766 _$12,227,307_$3,319,279 $407,221 $ 606,111 $ 119,528 $ 986,5 _ Total Habil- - 66 $22,191,778 ities and municipal equity 10 215,691 $16,386,066 $5,132,108 $491,563 $ 695,039 $1,963,510 $1 ,243,576 536,127,553 i MICROFILMED V JORM MICROLAB ' r CEDAR RAPIDS•DES Id0INE5 ) 1 17 Operating revenue: Charges for services and use of property Miscellaneous Operating expenses: Personal services Commodities Services and charges i a. Operating income `0 ' ( loss) before depreciation Depreciation CITY OF IOWA CITY, IOWA COMBINING STATEMENT OF REVENUE, EXPENSES AND CHANGES IN RETAINED EARNINGS ENTERPRISE FUNDS Year Ended June 3U, 1982 Pollution Sanita- Housing Mass Trans - Control Water tion Airport Authority _portation Total $ 874,629 $1,182,457 $1,437,223 $ 672,325 $ 39,541 $138,994 $ 687,153 $5,032,322 2,531 4,591 94.178 9,478 28,612 $ 877,160 51,187,048 51,531,401 $ 681,803 $ 68,153 5,101 144,491 ' 5138,994 $ 692,254 $5,176,813 $ 333,401 $ 362,711 $ 447,975 $ 345,860 $ 30,818 $102,409 23,848 114,660 351,679 12,578 , $ 851,838 $2,475,012 1,937 7,866 15,127 527,695 193,036 305,94Y 457,417 451,330 91,686 17,716 692,725 2,209,852 S 550,285 $ 783,313 1 257 071 $ 809,768 S 124,441 $127,991 $1,559,690 ' 552212,559 $ 326,875 $ 403,735 $ 274,330 $(127,965) $ (56,288) $ 11,003 $ (867,436) $ (35,746) 170,538 242,242 191,633 1,826 15,754 13,466 50,379 685,838 $ 156,337 $ 161,493 $ 82,697 $(129,791) $ (72,042) $ (2,463) $ (917,815) $ (721,584) 5,006 - - - - - 10,773 350,535 366,314 177,311 270,726 156,659 24,963 6,723 12,459 64,312 713,153 (342,834) (205,073) (64,008) - - - - (12,304) _ _ (624,219) S (4,180) $ 227,146 $ 175,348 $(104,828) $ (54,546) $ (2,308) $ (502,968) $ (266,336) ----(9�96) - - 204,138 _95L866 ___Z_Z 551,567 841,875 S (4,180) $ 217,450 $ 175,348 $ 99,310 $ 41,320 $ (2,308) $ 48,599 $ 575,539 rr .MICROFILMEO BY !JORM MICROLAB J"CEDAR RAPTOS•DES I-0OINES Operating income I (loss) Nonoperat Ing revenue j (expenses): Other income Interest income Interest expense ;Income (lose) before operating transfers ` Operating transfers in (out) Net income CITY OF IOWA CITY, IOWA COMBINING STATEMENT OF REVENUE, EXPENSES AND CHANGES IN RETAINED EARNINGS ENTERPRISE FUNDS Year Ended June 3U, 1982 Pollution Sanita- Housing Mass Trans - Control Water tion Airport Authority _portation Total $ 874,629 $1,182,457 $1,437,223 $ 672,325 $ 39,541 $138,994 $ 687,153 $5,032,322 2,531 4,591 94.178 9,478 28,612 $ 877,160 51,187,048 51,531,401 $ 681,803 $ 68,153 5,101 144,491 ' 5138,994 $ 692,254 $5,176,813 $ 333,401 $ 362,711 $ 447,975 $ 345,860 $ 30,818 $102,409 23,848 114,660 351,679 12,578 , $ 851,838 $2,475,012 1,937 7,866 15,127 527,695 193,036 305,94Y 457,417 451,330 91,686 17,716 692,725 2,209,852 S 550,285 $ 783,313 1 257 071 $ 809,768 S 124,441 $127,991 $1,559,690 ' 552212,559 $ 326,875 $ 403,735 $ 274,330 $(127,965) $ (56,288) $ 11,003 $ (867,436) $ (35,746) 170,538 242,242 191,633 1,826 15,754 13,466 50,379 685,838 $ 156,337 $ 161,493 $ 82,697 $(129,791) $ (72,042) $ (2,463) $ (917,815) $ (721,584) 5,006 - - - - - 10,773 350,535 366,314 177,311 270,726 156,659 24,963 6,723 12,459 64,312 713,153 (342,834) (205,073) (64,008) - - - - (12,304) _ _ (624,219) S (4,180) $ 227,146 $ 175,348 $(104,828) $ (54,546) $ (2,308) $ (502,968) $ (266,336) ----(9�96) - - 204,138 _95L866 ___Z_Z 551,567 841,875 S (4,180) $ 217,450 $ 175,348 $ 99,310 $ 41,320 $ (2,308) $ 48,599 $ 575,539 rr .MICROFILMEO BY !JORM MICROLAB J"CEDAR RAPTOS•DES I-0OINES V Transfer from con- tributed capital of depreciation on assets acquired with federal grants Increase (decrease) in retained earnings Retained earnings (deficit), beginning Restatement of retained earnings to establish Nass Transportation Fund Restated,retaLned ,.L, earnings (deficit), beginning i Retained earnings (deficit),. ending 29,158 29,158 S (4,180) $ 217,450 $ 175,348 $ 99,310 $ 41,320 $ (2,308) $ 77,757 $ 604,697 $4,488,240 $ (302,355) $1,626,662 $ 162,647 $(325,355) $ 63,911 $ - - $5,713,750 247,076 247,076 $4,488,240 1 (302,355) _21j_6_26 662 $ 162,647 $(325,355) $ 63,911 S 247,076 $5,960,826 $4,484,060 $ (84,905) $1,802,010 $ 261,957 $(284,035) $ 61,603 $ 324,833 $6,565,523 i{( MICROFILMED BY _'JORM MICR01 CEDAR RAPIDS -DES MOINES 1A a 0 CITY OF IOWA CITY, IOWA COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION ENTERPRISE FUNDS Year Ended June 30, 1982 Pollution Sanita- !lousing Plass Trans - Parking Control Water tion Airport Authority portation Total i CASH AND INVESTMENTS PROVIDED BY Operations: Net income Items which did not (pro- vide) or require outlay -'� of cash and investments: Depreciation (Increase) decrease in: Accounts and unbilled usage receivable Accrued interest receivable �,. Due from other funds Due from other :governments '.i Inventory Prepaid expenses Increase (decrease) in: Excess of outstanding checks over bank i balance Accounts payable Contracts payable Accrued liabilities Deferred.revenue Due to other funds Due to other governments Interest payable Customer deposits Total cash and investments \ provided by operations $ (4,180) $ 217,450 $175,348 $ 99,310 $ 41,320 $ (2,308) $ 48,599 $ 575,539 $298,816 $ 409,024 $366,285 $150,675 $ 38,752 $ 85,543 $122,129 $1,471,224 MICROFILMED BY ,rJORM MICROLAB CEDAR RAP M-DES'MOINES ,' r 1 a 0 i 170,538 242,242 191,633 1,826 15,754 13,466 50,379 685,838 (1,068) (29,706) (6,858) 31,166 - - (1,472) - - (7,938) 36,531 19,552 (43,174) 708 2,512 (1,127) 6,006 21,008 (135,276) (98,892) 34,060 (488) - - - - - - (200,596) (18,445) 416,467 - - - - (2,034) 8,870 (121,036) 283,822 5,419 - - - - - - - - 5,419 685 2,171 2,601 6,768 6,334 (5,907) - - 12,652 - - 29,085 - - - - - - - - 29,085 7,629 23,291 (15,100) 1,534 (51,693) (3,906) 8,834 (29,411) (� (12,319) (384,239) - - - - (18,815) - - - - (415,373) 7,659 6,291 11,434 7,072 1,338 5,933 10,565 50,292 - - - - - - - - - - 94,995 - - 94,995 248,881 41,757 3,246 2,779 44,036 8,403 118,782 467,884 - - - - 3,709 - - - - (27,587) - - (23,878) (1,819) (47,360) (9,112) - - - - (9,646) - - (67,937) - - - - (16,006) - - - - 5,829 - - (10,177) $298,816 $ 409,024 $366,285 $150,675 $ 38,752 $ 85,543 $122,129 $1,471,224 MICROFILMED BY ,rJORM MICROLAB CEDAR RAP M-DES'MOINES ,' r 1 a 0 W Proceeds from sale of bonds - - - - - - - - - - 1,645,945 - - 1,645,945 i Contributed capital received from other governments and other sources - - 1,083,440 37,540 - - - - 13,475 66,259 1,200,714 $298,816 $1,492,464 $403,825 $150,675 S 38,752 $1,744,963 $188,388 $4,317,883 CASH AND INVESTMENTS APPLIED TO Purchase of property and equipment $255,674 $1,927,566 $ 46,877 $ 9,426 $ 16,942 $1,597,133 $ 86,890 Payment of bonds$3,940,508 1^0 - - 266,575 325,000 - - - - 593,575 $255,674 $2,196,141 $371,877 $ 9,426 S 16,942 $1,597,133 $ 86,890 $4,534,083 Net increase (decrease) in cash and invest- ments, as below SUMMARY OF NET CHANGES IN CASH AND INVESTMENTS Increase (decrease) in: Cash N Investments ro Net increase (decrease) in cash and invest- ments 43 142 $ (703,677) 31,948 $141,249 $ 21,810 $ 147,830 $101,498 $ (216,200) $ (83) $ 43,225 (703,643) (34) $ (50) 31,998 $ - - 141,249 $ - - $ 21,810 65,291 82,539 $ 1,255 100,243 $ 66,379 (282,579) 43,142 $ (703,677) $ 31,948 $141,249 $ 21,810 $ 147,830 $101,498 $ (216,200) rim i41MICROFILMED BY t+j iJORM MICROLAB CEDAR RAPIDS•DES'MOINE3 1�. A._ CITY OF IOWA CITY, IOWA COMBINING BALANCE SHEET INTERNAL SERVICE FUNDS June 30, 1982 ASSETS Investments Receivables: Accounts Interest Due from other funds Inventory Property and equipment: Land Building and structures Improvements other than buildings Equipment and vehicles Accumulated depreciation Total assets LIABILITIES AND MUNICIPAL EQUITY Liabilities: Accounts payable Other accrued liabilities Due to other funds Total liabilities Municipal equity: Contributed capital Retained earnings Total municipal equity Total liabilities and municipal equity -53- Equipment Maintenance $ 417,824 874 5,707 141,743 343,676 45,462 513,987 47,833 1,948,527 (1,203,123) 52,262,510 S 89,279 38,015 49 S 127,343 $1,175,700 959,467 52,135,167 S2,262,510 Central Services $ 33,906 626 5,599 17,600 57,928 (5,546) S 110,113 Total S 451,730 874 6,333 147,342 361,276 45,462 513,987 47,833 2,006,455 (1,208,_6.69) $2,372,623 $ 4,758 S 94,037 38,015 - - 49 S 4,758 S 132,101 S - - $1,175,700 105,355 1,064,822 $ 105,355 $2,240,522 S 110,113 $2,372,623 iK � 'MICROFILMED H +JORM MICROLAB. j I CEDAR RAPIDS DES 1401NES r 11IPf L4 t ■ - CITY OF IOWA CITY, IOWA COMBINING STATEMENT OF REVENUE, EXPENSES AND - CHANGES IN RETAINED EARNINGS INTERNAL SERVICE FUNDS Year Ended June 30, 1982 Equipment Central Operating revenue: Maintenance Services Total - Charges for services and use of property Miscellaneous $1,757,854 $ 49,117 $1,806,971 10,737 4,238-1, 14,975 S1,768,591 $ 53,355 51,821,946 ,. Operating expenses: Personal services Commodities V 310,767 $ - - $ 310,767 Services and charges 793,442 14,691 808,133 191,725 13,157 204,882 51,295,934 S 27,848 51,323,782 - Operating income before depreciation $ 472,657 $ 25,507 $ 498,164 Depreciation 248,433 4,634 L067 -- Operating income __253 $ 224,224 $ 20 873 $ 245,097 � Nonoperating revenue, _ interest 36,723 _ 4,629 41,352 Income before operating I transfers $ 260,947 $ 25,502 , $ 286,449 - Operating transfers in - - - 30,000 30,000 Net income S 260,947 $ 55,502 $ 316,449 Retained earnings, beginning - $ 641,519 $ 49,853 $ 691,372 Restatement of retained earnings to establish Masa Transportation Fund 57,001 - - 57,001 Restated retained earnings, beginning S 698,520 -$--4-9, 85_3 $ 748,373 Retained earnings, ending - � i $ 959,467 $ 105,355 $1.064,822 i - I j -54 - I - 'i r�. - . .MICROFILMED BY ;JORM 1 MICROLAB ' ,CEDAR RAPIDS -'DES MOINES,( CITY OF IOWA CITY, IOWA COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION INTERNAL SERVICE FUNDS Year Ended June 30, 1982 CASH AND INVESTMENTS PROVIDED BY Operations: Net income Items which did not provide or (require) outlay of cash and investments: Depreciation (Increase) decrease in: Accounts receivable and unbilled usage Accrued interest receivable Due from other funds Inventory Prepaid expense Increase (decrease) in: Accounts.payable Other accrued liabilities Due to other funds Total cash and investments provided by operations CASH AND INVESTMENTS APPLIED TO Purchase of property and equipment Net increase in cash and investment as below SUMMARY OF NET CHANGES IN CASH AND INVESTMENTS Increase in investments - 55- Equipment Central MintenanclServices Total $ 260,947 $ 55,502 $ 316,449 248,433 4,634 253,067 (874) - - (874) (5,707) (626) (6,333) (6,046) 26,908 20,862 (19,781) (1,354) (21,135) 1,128 - - 1,128 25,227 3,515 28,742 7,328 7,328 (1,609) (6,033) (7,642) S 509,046 S 82,546 $ 591,592 208,969 48.640 257,609 S 300,077 $ 33,906 $ 333,983 $ 300,077 S 33,906 $ 333,983 11TO 9 o J1!i10 k; MICROFILMED BY I 1JORM MICROLAB { CEDAR RAP1Ds•DES'MOINES� r CITY OF IOWA CITY, IOWA COMBINING BALANCE SHEET TRUST AND AGENCY FUNDS June 30, 1982 j Pension And Nonexpendable Agency Retirement Trusts Trust Fund Fund Perpetual Project ASSETS Police Fire Care Green Total Investments $2,480,009 $2,758,486 $ 80,355 $ 39,561 $5,358,411 Receivables: Accrued interest 128,134 136,829 1,703 811 267,477 f1 Due from other funds 9,553 - - - - - - 9,553 Total assets $2,617,696 $2,895,315 $ 82,058 $ 40,372 $5,635,441 LIABILITIES AND MUNICIPAL EQUITY - o' Liabilities: Accounts payable $ 7,012 $ 11,828 $ - - $ 40,372 $ 59,212 Due to other funds - - 1,623 1,623 Total liabilities $ 7,012 $ 11,828 $ 1,623 $ 40,372 $ 60,835 Municipal equity, fund balances, reserved for: Employee retirement system $2,610,684 $2,883,487 $ - - $ - - $5,494,171 Perpetual care - - - - 80,435 - - 80,435 Total municipal equity $2,610,684 $2,883,487 $ 80,435 $ - - $5,574,606 Total liabilities and municipal equity $2,617,696 $2,895,315 $ 82,058 $ 40,372 $5,635,441 lk N { j j IK� MICROFILMED BY !JORM MICRO_ LAB CEDAR RAPIDS -DES MORIES' r C CITY OF IOWA CITY, IOWA COMBINING STATEMENT OF REVENUE, EXPENSES AND CHANGES IN FUND BALANCES PENSION AND RETIREMENT TRUST FUNDS Year Ended June 30, 1982 Operating revenue: Property taxes Intergovernmental Use of money and property Contributions Operating expenses: Personal services Commodities Services and charges Net income Fund balance, beginning Fund balance, ending Police Fire Total $ 258,675 $ 328,948 $ 587,623 26,362 33,896 60,258 252,795 278,272 531,067 22,787 22,384 45,171 $ 560,619 $ 663,500 $1,224,119 $ 95,107 $ 159,452 $ 254,559 86 139 225 4,309 912 5,221 $ 99,502 S 160,503 S 260,005 $ 461,117 S 502,997 S 964,114 2,149,567 2,380,490 4,530,057 $2,610,684 $2,883,487 $5,494,171 - 57 - MICROFILMED DY !JORM MICROLAB y CEDAR RAPIDS•bES_ MOINES Aa //T O " CITY OF IOWA CITY, IOWA COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION PENSION AND RETIREMENT TRUST FUNDS Year Ended June 30, 1982 Cj. MICROFILMED BY II JORM MICROLAB I CEDAR RAPIDSOES.MOINES _ 7 J. .. CASH AND INVESTMENTS PROVIDED BY Police Fire Total Operations: �� - - Net income (Increase) decrease in: $ 461,117 $ 502,997 $ 964,114 Accrued interest receivable _ Due from other funds (112,039) (119,652) (231,691) Increase (decrease) in: (9,553) - - (9,553) ! Accounts payable Due to other funds (516) (369) (885) Net increase in cash and — (1,698) - - (1.698) investments, as below SUMMARY OF NET CHANGES IN CASH $ 337,311 S 382,976 S 720.287 AND INVESTMWS Increase (decrease): Cash Investments $ (2,675) $ (65)r $ (2 740) ; Net increase in cash and 339.986 383,041 , 723,027 ! investments S 337,311 — $ 382,976 — _ $ 720,287 ! r ! n I �I I I i ! i -58- Cj. MICROFILMED BY II JORM MICROLAB I CEDAR RAPIDSOES.MOINES _ 7 J. .. CITY OF IOWA CITY, IOWA PROPERTY TAX LEVIES AND COLLECTIONS .�N 1 ...._ _ _.. 1 i. MICROFILMED BY t' 'JORM MICROLAB CEDAR RAPIDS -DES MOINES( , Assessment Collection Total Current Tax % Of Levy Ue1Tg%uent Total As A X Date Year Tax Levy Collections Collected Collections Total Tax Of Current Collections Levy 1971 1972 1972 1973 $2,902,628 $2,866,145 98.7% $44,473 $2,910,618 100.3% 1973 .1975* 3,134,947 5,427,059 3,114,393 5,378,747 99.3 99.1 51,743 3,166,136 101.0 1974 FY76 4,148,714 4,153,463 101.1 15,576 40,380 5,394,323 4,193,843 99.4 i! 1975 1976 FY77 FY78 4,712,465 4,955,262 4,710,074 4,969,801 99.9 32,080 4,742,154 101. 100.66 �•., 1977 FY79 5,676,460 5,607,321 100.3 98.8 44,823 28,229 5,014,624 101.2, ' 1978 1979 FY80 6,267,062 6,233,22099.3 99.6 37,693 5,635,550 6,270,913 100.1 ! j 1980 FY81 FY82 7,463,393 7,802,216 7,393,546 7,782,739 99.1 48,656 7,442,202 99.7 99.8 84,947 7,867,686f 100.8 � s I w, ASSESSED AND ACTUAL VALUE OF TAXABLE PROPERTY � I f Assessment Date Collection! Year Real Personal R.R. Utility Total Assessed Monies Total -_ Property Property Property Valuation And Credits Actual Value i 1973 1974 1975* FY76 $ 71,264,091 82,244,844 $ 8,394,046 8,390,355 $ 4,855,441 5,062,620 $ 84,513,578 $ 53,144 $313,066,396 1975 FY77** 379,504,175 30,946,885 20,680,850 95,697,819 431,131,910 354,532,169 1976 1971 FY78 FY79 390,559,758 31,098,091 22,334,309 443,992,158 29,080 28,453 431,160,990 444,020,611; 1978 FY80 409,890,264 483,948,173 31,668,916 31,127,990 24,907,900 28,861,094 466,467,080 28,416 466,495,496 1979 FY81 559,523,830 31,127,903 33,084,617 543,937,257 623,736,350 28,468 543,965,725 . 1 1980 1981 FY82 FY83 767,086,636 847,141,799 31,127,990 34,146,308 832,360,934 28,416 28,416 623,764,766 832,389,261 1982 FY84 883,373,293 31,127,919 31,127,911 38,363,617 46,478,856 916,633,335 960,980,060 28,416 916,661,751 28,416 961,008,476 NOTE: In 1971, the the state government monies and began taxing banks and supplying the taxing agencies with a replacement of \ the credits tax. The actual value total. value of the monies and credits for those institutions was excluded from j * Eighteen periods month period ended June 30 are 1975. Latereriods P are on a•June 30 fiscal year basis and earlier on a calendar year basis. ** Assessed value changed `rpm 27% to 100% of actual value. .�N 1 ...._ _ _.. 1 i. MICROFILMED BY t' 'JORM MICROLAB CEDAR RAPIDS -DES MOINES( , S 1 ■ CITY OF IOWA CITY, IOWA RATIO OF NET GENERAL BONDED DEBT TO ASSESSED VALUE AND NET BONDED DEBT PER CAPITA Assessment Date Population Assessed Value Cross Ratio Of Net To Net Bonded Bonded Debt AndbUnpaid BondedtDebt AasesaedBondedebt Value PerOapita C 1972 1973 46,850 46,850 $ 80,706,073 84,513,578 $ 5,400,000 $5,000 $ 5,395,000 .0668 to 1 1974 47,744 4,981,000 - - 4,142 000 .0589 to 1 $115.15 106.32 1975 47,744 431,131,910 - - 5,053,000 5,142,000 .0537 to l 107.70 1976 47,744 443,992,158 4�314�000 5,053,000 .0117 to 1 105.84 i 1977 47,744 466,467,080 3,795,000 = = 4,314,000 .0097 to 1 90.36 1978 47,744 543,937,257 5,966,000 3'795,000 .0080 to I 79.49 1979 50,508 623,736,350 12,707,000 5,966,000 .0110 to 1 124.96 1980 50,508 832,360,845 11,763,000 12,707,000 .0204 to 251.58 1981 50,508 916,633,335 _ _ 13 389 000 11,763,000 .0141 to 1 1 232.89 1 1982 50,508 961,008,4)6 12,071,000 1000 13,389,000 .0146 to 1 265.09 0 1 12,070,000 0126 to 1 238.97 COMPUTATION OF DIRECT AND OVERLAPPING DEBT j June 30, 1982 X Applicable Name of Governments l Unit Net Debt Outstanding To This Iowa Governmental Cit Per Unit Share of Debt ActualiVaCiPopulatl luety: City of Iowa City Johnson County $12,070,000 100.00X $12,070,000 1.76% ,508 Iowa City 1,380,000 Community School 49.89 688,482 $238.97 District 2,558,000 68,98 .10 13.63 _ _1,764,508 .26 34.94 Total 16 008 000 $14,522,990 2.12X $287.54 Per capita actual value _$19,026.86 i ,, iC{ ( MICROFILMED BY :JORM MICRO_ LAB r- CEDAR RAPIDS -DES MOINES 1 ■ r 1 4 Collection Year 1972 1973 FY/75*** FY/76 FY/77**** FY/78 FY/79 FY/80 FY/81 FY/82 CITY OF IOWA CITY, IOWA PROPERTY TAX RATES - ALI, OVERLAPPING GOVERNMENTS PER $1,000 ASSESSED VALUATION * Basic school levy combined by law in 1972 with school district levy. ** 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, earlier . Periods are on a calendar year basis. **** Changed from mills to dollar/actual valuation amounts. MICROFILMED BY ,JORM MICROLAB i CEDAR 4API05•DES1'M0INES I Basic Iowa City County Ratio Of School School City Of Johnson Area Iowa City District Levy Iowa City County School Total To Total 51.839 20.248 37.590 15.789 1.508 130.847** 28.7 74.931* - - 38.073 17.732 1.508 136.116** 28.0 68.318 - - 42.304 18.259 1.507 134.221** 31.5 57.253 - - 42.751 22.515 1.938 124.647** 34.3 14.927 - - 10.951 4.381 .483 30.742 25.6 15.140 - - 11.096 4.500 .406 31.142 35.6 14.850 - - 12.079 4.997 .416 32.342 37.3 13.456 - - 11.432 5.194 .416 30.498 37.5 L3.508 - - 12.515 5.290 .407 31.720 39.5 13.665 - - 12.241 6.185 .414 32.505 37.7 * Basic school levy combined by law in 1972 with school district levy. ** 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, earlier . Periods are on a calendar year basis. **** Changed from mills to dollar/actual valuation amounts. MICROFILMED BY ,JORM MICROLAB i CEDAR 4API05•DES1'M0INES I - 62- MICROFILMED BY FJORM MICROLAB j CEDAR-RAPI DSebE9 MOINES r- 1 I J CITY OF IOWA CITY, IOWA ,., RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR GENERAL BONDED DEBT TO TOTAL GENERAL EXPENDITURES Ratio Of Debt Service Total Total General To General i I..; Year Principal Interest Debt Service Expenditures Expenditures i i — 1972 $ 419,000 $217,954 $ 636,954 $ 5,168,402 .123 to L i I 1973 439,000 202,900 641,900 5,809,596 .110 to 1 f 1975* 489,000 321,538 810,538 10,430,585 .078 to 1 J FY76* 739,000 203,482 942,482 7,801,892 .121 -to 1 FY77 804,000 183,356 987,356 9,048,699 .109 to I ---i - FY78 844,000 272,351 1,116,351 9,200,611 .121 to 1 J FY79 - 1,009,000 282,755 1,291,755 10,562,990 .122 to 1 -I I+ i FY80** 723,890 514,956 1,238,846 10,567,006 .117 to I - FY81** 698,900 493,742 1,192,642 12,024,469 .099 to 1 FY82** 1,010;350 513,322 1,523,672 11,228,398 .136 to 1 General expenditures are those made out of the General Fund, Debt Service and Pension and Retirement Fund. ;J i It Eighteen month period ended June 30, 1975. Later periods are on a June 30 fiscal 1 i year basis, earlier periods are on a calendar year basis. 71 'J 1 ** Accrual basis. I 1 ' _j I - 62- MICROFILMED BY FJORM MICROLAB j CEDAR-RAPI DSebE9 MOINES r- 1 I J n CITY OF IOWA CITY, IOWA SUMMARY OF BONDED INDEBTEDNESS DEBT SERVICE. REQUIREMENTS 'IO MATURITY (INCLUDING INTEREST) June 30, 1982 Year Authority Special Ended General Capital Assessment June 30 Obligation Leases Bonds 1983 $ 1,998,950 $ 13,017 $ 68,500 1984 1,860,300 8,459 65,000 1985 1,894,650 8,459 61,500 1986 1,751,425 5,639 58,000 1987 1,685,400 - - 54,500 1988 1,618,400 - - 56,000 1989 1,551,100 - - 52,000 1990 1,058,300 - - 48,000 1991 1,005,800 - - 44,000 1992 952,900 - - - - 1993 - - - - - - 1994 -- -- -- 1995 -- -- -- 1996 - - - - - - 1997 - - - - - - 1998 - - - - - - 1999 - - - - - - 2000 - - - - - - 2001 -- 118,122 - - 2002 - - - - - - 2003 - - - - - - 2004 -- -- -- 2005 - - - - - - 2006 - - - - - - 2007 - - - - - - 2008 - - - - - - 2009 - - - - - - 2010 -- -- -- 2011 - - - - - - 2012 - - - - - - 2013 -- -- -- 2014 -- -- -- 2015 - - - - - - 2016 - - - - - - 2017 - - - - - - 2018 - - - - - - 2019 - - - - - - 2020 - - - - - - 2021 - - - - - - 2022 - - - - - - $15,377,225 $ 35,574 $507,500 -63- Housing Revenue Authority Bonds Bonds Total $ 741,924 $ 118,121 $ 2,940,512 715,646 118,121 2,767,526 703,391 118,122 2,786,122 717,178 118,121 2,650,363 646,261 118,121 2,504,282 745,723 118,122 2,538,245 679,435 118,121 2,400,656 720,440 118,121 1,944,861 637,645 118,122 1,805,567 679,312 118,121 1,750,333 595,463 118,121 713,584 557,559 118,122 675,681 554,452 118,121 672,573 450,090 118,121 568,211 452,865 . 118,122 570,987 449,503 118,121 567,624 450,002 118,121 568,123 453,705 118,122 571,827 455,422 118,121 573,543 455,369 118,121 573,490 453,538 118,122 571,660 454,850 118,121 572,971 - - 118,121 118,121 - - 118,122 118,122 - - 118,121 118,121 - - 118,121 118,121 - - 118,122 118,122 - - 118,121 118,121 - - 118,121 118,121 - - 118,122 118,122 - - 118,121 118,121 - - 118,121 118,121 - - 118,122 118,122 - - 118,121 118,121 - - 118,121 118,121 - - 118,122 118,122 - - 118,121 118,121 - - 118,121 118,121 - - 118,122 118,122 - - 118,121 118,121 $12,769,773 $4,724,853 $33,414,925 4 II MICROFILMED BY IJORM MICROLAB ..CEDAR RAPIDS -DES MOINES j 11rf19 J ., CITY OF IOWA CITY, IOWA SCHEDULE OF REVENUE BOND COVERAGE June 30, 1982 �+ Parking Revenue Net Revenue p r Year Revenue Expense Available Debt Service For Debt Service Principal Requirements Interest Total Coverage i»1 1972 1977 $ 270,733 272,333 $ 100,204 73,334 $170,529 $230,000 $ 11,375 $241,375 .7 P 1975* 425,827104,170 198,999 321,657 - j 1976 320,494 64,931 255,563 - j 1977 571,060 88,822 452,238 _ - 1978 574,708 109,592 465,116 _ 1979 553,675 119,946 433,729 - - d 1.4 19801** 661,389 577,595 133,344 355,284 528,045 522,311 _ _ 3 371,222 1.4 1982** 1,059,477 550,285 509,192 34422,665 , 665 342,665 1.5 _ 342,665 342,665 1.5 i.. _ Sever Revenue u 1972 1973 $ 490,494 495,713 $ 233,473 245,036 $257,021 $ $ 55,723 $ 95,723 2.7 1975* 785,097 446,819 250,677 338,278 40 000 80 000 54,408 94,408 2.1 1976 1977 672,893 796,949 349,189 400,480 323,704 45,000 49,960 158,960 94,960 3.4 i - 1978 1979 855,256 393,529 396,469 461,727 50,000 50,000 49,787 47,222 99,787 4.0 _ 1980** 947,758 1,229,279 515,847 590,120 431,911 50,000 45,833 97,222 95,833 4.7 4.5 v 1981** 1982** 1,182,345 644,305 639,159 538,040 55,000 60,000 42,786 40,771 97,786 6.5 1,457,774 793,009 664,765 60,000 38,664 100,771 98,664 5.3 6.7 i -- Water Revenue 1972 1973 $ 932,104 872,590 $ 449,801 549,152 $482,303 $120,000 $124,446 117,027 237,027 $229,446 2.0 _ 1975* 11419,302 853,170 323,438 566,132 105,000 125,000 1976 1977 1,190,176 1,230,955 735,199 454,977 130,000 166,927 101,072 291927 , 231,072 1.1.44 2.0 1978 1,392,589 786,926 947,120 444,029 445,469 140,000 99,195 239,195 1.9 '- 1979 1,381,403 919,577 . 461,826 145,000 170,000 90,482 73,649 235,482 1.9 _ 1980** 1981** 1,537,853 1,489,452 957,886 1,160,139 579,967 217,308 70,628 243,649 287,936 1.9 2.0 1982** 1,688,060 1,257,071 329,313 430,989 188,357 225,000 62,526 250,883 1.3 53,637 278,637 1.5 * Eighteen year month period ended basis, earlier June 30, 1975. Later periods are on a June 30 fiscal periods are on a calendar year basis. ** These fiscal year revenues and expenses years are cash basis. are reported on the accrual basis, prior -64- 11'/ 0 & MICROFILMED BY .JORM MICROLAB y CEDAR RAPIDS-bES-MOINB r Jl a CITY OF IOWA CITY, IOWA ` MISCELLANEOUS STATISTICAL DATA Date of incorporation April 6, 1853 Form of government Manager/council Area 13,846 acres " Building permits - FY82: Permits issued 419 Estimated cost _ $22,896,252 Fire protection:- Number of stations 3 _ - .. Numberof. employees 49 . Police protection: i^ Number of stations 1 �- .Number of employees 58 _ - - Recreation: Number of parks 27 ... . "...... Mini parks I _. Numberof acres 494.8 .Number of swimming pools 3 •- Cemetery I '- ,i Employees as of June 30, 1982 386 permanent - - 49 part-time i Population: 1900 7,987 1910 10,091 1920 11,267 1930 15,340 1940 17,182 1950 27,212 1960 33,443 ` i1970 46,850 1980 i i 50,508 65 ,I Ir i•, • i4� MICROFILMED BY tJORM MICROLAB .CEDAR RAPIDS-DES MOIIIES a I- W -66- //0'# rr �l� MILROFILMEDBY s �JORM MICROLAB ,1 -CEDAR .RAPIDS -'DES 401RE5-,r 1 CITY OF IOWA CITY, IOWA - MISCELLANEOUS STATISTICAL DATA Major employers: University of Iowa 15,585 Iowa City Community School District 1,080 -- Veterans Administration Hospital 1,045 Sheller Globe 792 _ Mercy Hospital 780 - Owens Brush 495 City of Iowa City 446 - Proctor and Gamble 443 American College Testing 418 - Westinghouse Learning Corp. 400 -� Twelve largest taxpayers: J 1980 Taxes Payable 1981-82 Total Taxes Paid Iowa -Illinois Gas 6 Electric Co. $ 894,338.87 — Proctor and Gamble 285,448.32 i American College Testing 220,372.99 i Owens Brush 214,001.65 James and Loretta Clark 207,186.07 Northwestern Bell Telephone Co. 191,680.82 I `i H. J. Heinz Co. 175,147.76 Westinghouse Learning Corp. 167,571.31 I.B.H. 163,677.37 r Seville 156,764.77 Thomas 6 Betts 146,034.30 U.S. Post Office 126,432.39 j _ Total $2,948,656.62 j i Percentage of total City actual 37.82 Elections: Last general election - 1980: J Registered voters 62,110 Number of votes cast 43,382 - Percentage voting 69.9% Last municipal election - 1981: Registered voters 33,109 Number of votes cast 8,519 Percentage voting 25.7% -66- //0'# rr �l� MILROFILMEDBY s �JORM MICROLAB ,1 -CEDAR .RAPIDS -'DES 401RE5-,r 1 CITY OF IOWA CITY SCHEDULE OF INSURANCE IN FORCE Insurance Company Type of Coverage Liability: Auto -Owners (Mutual) Insurance Co. Auto - liability and physical damage Northwestern National Insurance Co. Transit - liability and physical damage Empire Fire ,and Marine Insurance Co. Comprehensive general liability Empire Fire and Marine Insurance Co. Excess coverage over and above auto, transit, comprehensive general, public official, police professional Vanguard Underwriters Insurance Co. Public official liability Vanguard Underwriters Insurance Co. Police professional liability National Aviation Underwriters Airport liability and hangarkeeper's liability Property: Iowa Kemper Insurance Co. Iowa Kemper Insurance Co. Iowa Kemper Insurance Co. Iowa Kemper Insurance Co. Iowa Kemper Insurance Co. Iowa Kemper Insurance Co. Boilers and machinery: Hartford Steam Boiler Inspection and Insurance Company Fidelity bonds: Aid Insurance Co. (Mutual) U.S. Fidelity and Guaranty Co. Transamerica Insurance Co. Real and personal property, City buildings Real property, airport buildings Data processing equipment Non -licensed vehicular equipment Real and personal property Dubuque Street Ramp Real and personal property Capital Street Ramp Boilers, City buildings Public employee blanket position bond Airport commissioners (4) Airport commissioners (1) Employee benefits: Manufacturers Life Insurance Co. Group life Iowa National Mutual Insurance Co. Workers' compensation Blue Cross/Blue Shield of Iowa Group health * Subject to audit ** Cost Plus Plan - Additional claims will be paid for F41982 -67- /TU MICROFILMED BY IJORM MICROLAB "CEDAR RAPIDS•DCB MOINES r r , C r. 55,492 $536,000 (value) 01/82-83 �J $196,240 (value) 03/82-83 1,210 I� i 3,904 $3,355,000 (value) 07/81-82 1,845 $4,880,000 (value) 07/81-82 3,026- $1,000,000/accident 03/82-83 1,353 I,w Ir a g( k� Y t e 1I� y t I I l i I f I Limits Of Coverage Bodily injury - $250,000/person; $500,000/occurrence Property damage - $100,000/occurrence $1,000,000 person occurrence $450,000/occurrence; $1,800,000/annual aggregate $5,000,000/occurrence; $5,000,000/annual aggregate Term Of Policy 09/31-82 07/81-82 04/81-07/82 04/81-07/82 $1,000,000/occurrence; $1,000,000/annual aggregate 02/82-83 $1,000,000/occurrence; $1,000,000/annual aggregate 08/81-82 Airport Liability - $1,000,000/occurrence 04/82-83 Bangarkeeper's - $1,000,000/aircraft; $1,000,000/occurrence Annual Premium $ 25,155 31,337 31,500 47,000 7,005 11,848 3,600 $34,467,000 (value) 01/82-83 55,492 $536,000 (value) 01/82-83 5,237 $196,240 (value) 03/82-83 1,210 $776,991 (value) 09/81-82 3,904 $3,355,000 (value) 07/81-82 1,845 $4,880,000 (value) 07/81-82 3,026- $1,000,000/accident 03/82-83 1,353 $2,500/position; additional $7,500/City Treasurer; $2,500/City Manager 01/82-83 577 $1,000/person Various 72 $1,000/person 03/78-84 16 Based on employee's annual salary 01/81-82 19,437 N/A N/A 92,701* Basic medical and hospital services, 12/81-82 320,717** major medical up to $250,000/person - 68 1- .MICROFILMED SY JORM MICROLAB, I CEDAR RAPIDS•DES•MOINES' r 1 w MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES 1 f k // Vttf ■