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HomeMy WebLinkAbout1979-10-30 Info Packet-1 Cfty of Nowa CIO -14F 1 MEMORAN bum I DATE: October 26, 1979 TO: PUBLIC INFORMATION FROM; Assistant City Manager RE: Addition to the Informal City Council Meeting, October 29, 1979 City Manager's Conference Room The following item will be added to the agenda of the informal City Council meeting on Monday, October 29, 1979, Conference Room: 4:45 P.M. - Executive Session, Collective Bargaining Update - Human Relations Director II 12 /o 1J 6179Wi t MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES 110111Es City o! Iowa CH, MEMORANDUM r --Date: October 17, 1979 To: Department Heads, Board and Commission Chairpersons From: Assistant City Manager Re: Notification for Public Meetings The following is a Standard Operation Procedure for publicizing meetings of boards and commissions which will lend conformity to the process as well as serve to ensure compliance with the revised Iowa Open Meetings Law. I. Advise the City Manager's Secretary of regular monthly meeting scheduleo atcalendars sIf thereaashoulde bech meting ani addiwll tion earor cancellationon the , notify the City Manager's Secretary immediately. 2• Submit a copy of each agenda to the City Manager's Secretary for insertion in the City Council reading file as soon as possible orlarto each scheduled meeti g or hearing continued, If a special meeting is held Council information purposes even if the meetinthe g hasnda alreafor dybeen held. 3. a. Provide the City Manager's Secretary with copies of each agenda for the local media so as to have these distributed at least 24 hours prior to each scheduled meeting. In order to ensure that the media representatives will have access to agenda information on time, these must be submitted for distribution by noon on the day which is two working days before the meeting in question. b. A list of formal requests by news media agencies for advanced notification of special Board or Commission meetings will be maintained in current status in the City Manager's Office. Proper and timely notification of any new requests or changes will be forwarded to the appropriate Board or Commission Chairperson and/or department head. In addition, an updated list will be provided periodically. It shall then become the responsibility of each Board or Commission Chairperson and/or department head to ensure that such notification is received by the requesting agency at least 24 hours prior to any meeting, and in the manner prescribed or agreed upon as per that request. Iowa law requires that we honor all such requests for notification. 4. Post a copy of the agenda for each meeting on the designated Official bulletin board in the lobby of the Civic Center, south wall, next to the Council Chamber entrance at least 24 hours prior to each meeting. This bulletin board has been designated by the City Council as the official one for all boards and commissions with the exception of the Airport Commission and the Library Board of Trustees, both of whom have the authority P07 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MoIHES I 2 to designate their own. Persons responsible for posting agendas shall note on each agenda the date and time posted and, upon removal from the bulletin board after said meeting, shall note the date and time removed. The removed item shall then be submitted to the City Clerk who will maintain the official posting file. Effective approximately November 1, 1979, there will be a covered, lock -type bulletin board in the Civic Center lobby which will be the official bulletin board. Keys will be available from the City Clerk's office and the City Manager's secretary during regular business hours. These will be kept in a place accessible after business hours also and the Police Department will have a key available. In this way, posting can be done after hours as well. IN NO INSTANCE SHALL ANYONE REMOVE ANY POSTED MATERIAL FROM THIS BULLETIN BOARD UNLESS HE/SHE ORIGINALLY POSTED IT, except that the City Clerk may remove certain outdated items at his/her discretion. 5. Meetings must be held at the specific time, data, and location as published and access to these meetings must be available to the public. Only items on the published agenda may be taken up at any meeting except in cases where added items cannot be postponed and regular notice would be impractical. A legal staff member must always determine in advance if such an exception is warranted. 6. If a meeting or public hearing is to be continued from one day to the next and the 24 hour requirement cannot be met, posting of the official notice must be done as soon as possible and the local media notified at the earliest possible time, before business hours on the next day if necessary. A legal staff member must always determine if such an exception is warranted. 7. Copies of all minutes and other official documents must be placed on file with the City Clerk as soon as they are completed. 8. These and other provisions of the Iowa Open Meetings Law do allow for some exceptions. However, it shall be our policy that NO i PERMITTED EXCEPTION TO THE -STATUTE SHALL BE MADE EXCEPT ON THE ADVICE OF AND WITH APPROVAL FROM A MEMBER OF THE CI1 LEGAL STAFF. 9. Contact the City Legal Department for further clarification regarding statutory requirements governing the nature and substance of public meetings. 10. The open meetings statute does not provide specific requirements regarding notification of cancellation of a public meeting. However, it shall be City policy that prompt notification be given to the public and to the media in the event that a public meeting is cancelled or postponed. Such notification should be given to the greatest extent time will allow using the same channels provided herein for official notification. In addition, there shall always be a notice MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES 6I0I1JES V 3 conspicuously posted at the place and time a public meeting would have been held stating that said meeting has been cancelled or postponed to a specific date, time, and place. In every case where a meeting is postponed, all notification requirements as specified above must again be met. cc: City Council City Manager City Attorney City Clerk bdw MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MOIRES ■ ■, D The Univere ty of Iowa IOWA CRY. low@ 52242 ad" of 111001161 work North HW (319) 3tsHM Memornndum TO: Iowa City City Council FROM: Ruth A. Brandwein, Ph.D. Director. October 23, 1979 The School of Social Work, University of Iown, would like to extend an invitation to its Annual Dinner, October 31, 1979, at the Triangle Club Ballroom, Iowa Memorial Union. Roland Warren, Ph.D., Professor of Community Theory, Florence Heller School for Advanced Studies in Social Welfare, Brandeis University, Waltham, Massachuaiitts, will. be giving the keynote address: "The Food Community --What Would It Ile?." Dr. warren, who is a visiting professor on campus from October 29th to November 2nd, is known for his writing on organizational change theory. Ills nddress will be geared to a community audience. A coctail hour will begin at 5:30P.m., with dinner served at 6:45p.m. Cost of the dinner is $6.70. If you.wish to attend, call Jeannie Williams, School of Social Work, University of Iowa, Iowa City, 353-4929, for reservations. We are looking forward to sharing this opportunity to meet Dr. Warren with you. he MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES 11016ES MIM i School of.Social..Work The Niversity of Iowa Roland L. Warren Roland Warren, Ph.D. in Sociology, University of Heidelberg, in presently a Morse Professor of Urban Studiva•at Florence Heller Graduate School for Advanced Studies in Social Welfare, Brandeis University, Waltham, Massnchuaetts. His teaching career spans over forty years beginning in 1937-1941 as an Instructor and Assistant Professor of Social Science, Hofstra College, Associate Professor of Sociology, Alfred University 1941-1943, Professor of Sociology, Co -Director, Alfred University Area Study 1945-1950, a Guggenheim Fellow studying voluntary citizen participation in community affairs in Stuttgart, Germany 1956-1057, and Professor of Community Theory, l Florence Heller Graduate School, Brandeis University, 1964 to present. Dr. Warren's books include: Sociology: An Introduction (c -author), (Ames, Iowa: Littlefield, Adams and Co., 1951). Studying, Your Community (New York: Russell Sage Foundation, 1955). Paperback edition (New York: Free Press of Glencoe, 1965). The Community in America (Chicago: Rand McNally and Co., 1963, Second enlarged edition, 1971, Third edition, 1977). German Translation: die Soziologie der Amerikanischen Gemeinde (Kohn: West-deutscher Verlag, 1971). rlanning (,yew xorR: Russell Sage rounoaciva, uua/. Perspectives on the American Community: A Book of Readings (ed.) (Chicago: Rand McNally & Co., 1966, Second edition, 1973, Third edition, 1977 under the title New Perspectives on the American Community (ed.) 1 Politics and the Ghettos (ed.), (New York: Atherton Press, 1969). I Truth, Love, a_nd SocialChange:,_.And Other Esssy_e oq Co_mmunity Change, (Chicago: Rand McNally & Co., 1971). The _Structure of Urban Reform: Community Decision Organizations i.n Stability and Change (Lexington, Maes.: D.C. Heath -Lexington B'nnkn, 1974), (co-author). MICROFILMED BY JORM MICROLAB i CEDAR RAPIDS -DES MOINES e We R Bellinger Publishing Co., forthcomin_p Ile has also writLen over 70 articles which encompasses a broad range of subject matter from his early writing on philosophy and social theory: "Facism and the Church," American Sociological Review, vol. 6. February 1941; I "Philosophy and Social Science in the Field of Values," Journal of Philosophy, vol. 38, July 17, 1941; "German Parteilieder and Christian H ymme as Instrumento Of Social Control," Journal of Abnormal and Social Pathology, vol. 30, i January, 1943; to citizen participation in the 1950'x: "Citizen Participation in Community Affairs in Stuttgart, Germany," Social Forces, vol. 36, no. 4, May 1958; Social Work Casework: "Casework Service to Chronically Dependent Multiproblem Families: A Research Demonstration," The Social Service Review, i vol. 37, no. 1, March 1963; conflict and the change agent: "The Conflict Intersystem and the Change Agent," Journal of Conflict Resolution, vol. 8, no. 3, September 1964; and.organizatfonal change: "Concerted Decision -Making I in the Community," The Social Welfare Forum, 1965- (New York: Columbia Universit• . I Press, 1965); "Types of Purposive Social Change at the Community Level," Brandeis University Publications in Social Welfare, no. 11, (Waltham, Mass.: The Florence Beller Graduate School for Advanced,Studies in Social Welfare, 1965); I "Model Cities First Round Politica, Planning and Participation," Jo... al of the American Institute of Planners, vol. 35, no. 4, July 1969); "The Good Community --(fiat Would It Be?," Journal of the_Co®unity Development Society, vol. 1, no. 1, Spring, 1970; "Toward a Non -Utopian Normative Model of the i Community," American Socloloai al Review, vol. 35, no. 2, April 1970; and "Purposive Community Change and the Social Construction of Reality," Jack P. Kinton (Fd.), The American Co=urdtyCreation and '1.-v: ival •(Aurora, IL: Social Science and Sociological Resources, 1975), FI ICROFILMEO BY JORM MICROLAB CEDAR RAPIDS -DES :101IIE5 City of Iowa City MEMORANDUM DATE: OtA.olx,r 2fi, 1;)79 TO: The Ihnurablo Mayor and Members of the City Council FROM: Linda W. Cook, Assistant City Attorney Yj RE: Writ of Certiorari Challenging Housing Appeals Board Decision - 611 N. Johnson I. Problem Presented The Legal Department received a memo from Mr. M. Kuchaizak, dated October 10, 1979 requesting the City seek judicial relief for a recent Housing Appeals Board decision. In an appeal filed by Mr. Robert Rhodes for a Notice of Violation issued by the Iowa City Housing Inspection and Services Department, the Board did not uphold violations for (1) lack of the required 7' ceiling height for a basement apartment (height was 6'4" to 6'6"; (2) lack of required 6'4" doorway requirement (height was 5'9"); and adequate design of plumbing, in that faucet projects below bathtub rim. 'this appeal decision was issued September 27, 1979. The issue for discussion is whether the City should petition the district court for a writ of certiorari, challenging the Board s decision as illegal by reason of misapplying both City and State housing code requirements. Since the 30 days for filing expires October 27, 1979, the Legal Department has already filed such action. However, the petition can be withdrawn at any time. II. Conclusion Since the Board's uneasiness over ceiling heights will not be resolved in a certiorari proceeding, it is the recommendation Of the Legal Department that the City should not seek judicial review of the Rhodes decision. Such court action would be costly and time-consuning without addressing the real problems presented. Based on the undisputed facts, the Board clearly acted "illegally" under Rule 306 of the Iowa Rules of Civil Procedure. however, the remedy for a writ of certiorari would simply be to refer the matter back to the Housing Appeals Board to apply the law properly. The substance of the State and City ceiling height requirements would remain unchallenged. MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES eo_, III. Analysis Rule 306, R. C. P. provides: "A writ of cerLiorarl shall only be granted when specifically authorized by statute; or where an inferior tribunal, board or officer, exercising judicial functions is alleged to have exceeded its or his proper ,jurisdiction or otherwise acted illegally. (Ilnphasis added.) The Iowa Supreme Court has construed "illegally" to include de- cisions which are clearly "erroneous as a matter of law" and"not supported by substantial evidence of record." Fetters vim, 250 N.W. 2d 25, 27-28 (Iowa 1977) The court only reviews the record of the Board's decision, which in this case would include the Minutes and the tapes of the hearing, plus oral testimony of persons present at the hearing if the court so allowed. "The judgment of the court in certiorari affects only the validity of the record. That is, its judgment determines whether the record is valid or invalid." 14 AM. JUR 2d Sec 2,at 779. In other words, the court in certiorari only decides whether the Board made an error of law. In the case of Mr. Rhodesappeal., there is no question the Board's judicial actions could be challenged under a writ of certiorari. Section 17-3 (h), Iowa City Code of Ordinances (1979) establishes a Housing Appeals Board to hear appeals and, ,,...to provide for final interpretation of the provisions of the Housing Code...." Nor is there any question of whether the Board had jurisdiction to hear Mr. Rhodes' appeal, since it was filed within the 10 day time period under Sec 2-184, Iowa City Code. It is equally clear that the Board either misapplied the law or singly refused to apply the law to the facts. As can be seen from the Minutes, the Appellant and his attorney did not dispute the accuracy of the mensureoents for ceiling and doorway heights. For example, f Section 17-7 (a) (2) requires: I � I I MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES -3- "h.vury doorway providing Ingross or (gross from any duel I Ing un14, ni ming unl 1. or habiLuble room ~hall be uL Jumst six (6) feet, four (4) inches high...." The undisputed evidence presented by Inspector Brian Kuebler was that the doorway was 51911, which is 7" below the minimum. The special provisions for basement ceiling heights are found in Sec 17-6 (f) (3): "Said roams shall have a minimum ceiling height of seven (7) feet in all parts frau finished floor to finished ceiling." The undisputed evidence presented at hearing was that the ceiling ranged from 614" to 61611, or from 6-8" below the minimum standard. It is the conclusion of the Legal Department that the Rousing Appeals Board's decision in the Rhodes case was a misapplication of the law. Further, the decision is obviously not substantiated by the facts of the case. In other words, the Board acted illegally under Rule. 306. There is no authority for the Board to grant a variance under City or State law. Under zoning ordinances, a citizen may be entitled to a variance based on hardship and unique circumstances. Nor did the evidence constitute a "taking" of property without compensation. Mr. Rhodes testified his mortgage payments were $289/month, and his total intone from the 3 apartments was $600/month. Even assuming he took the basement apartment off the market ($160/month) he would still have $440 remaining intone. As noted earlier, if a court did find the Board acted illegally, the remedy would be to remand the case back to the Board to apply the law properly. The real issue of the validity of State or City laws regarding ceiling and doorway heights would not be decided. i In conclusion, I would simply remind the City Council that there i is no evidence thus far available - reliable or otherwise - that a ceiling height of 7' is required to protect the safety of oc- cupants in event of fire. Obviously the lower the ceiling, the MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES FIOINES -4- the less cubic feet of air available in Such an em?rgency. None- theless, the Iowa Code requires that cities of 15,000 population set a minimum ceiling height of 7' in basement abodes, and an average of 716" in other apartments for dwellings Constructed after 1919. See Sec 414.23 and .63, Code 1979. There is no case law in Iowa on these code sections. Alternatives open to the City include (1) lobbying the State Legislature to change the ceiling heights or authorize variance powers; or (2) seek a declaratory ,judgment as to the validity of these provisions in a case where the facts mould either present a close case (e.g., 1-2" below minimum) or where a single rental apartment owned by a single owner mould have to be taken off the housing market. These facts are simply not present here. I would be happy to answer any questions you might have regarding this natter. MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOIRES HOUSING APPEA;^30ARD September 27, 1979 Page 9 Smithey stated that due to the unusual aspects of this case that he felt it was the Board's responsibility to treat it as a separate case and therefore he moved that the violation of lack of permit be upheld and that the violation of lack of required window area not be upheld. Graf seconded, motion passed by unanimous vote. BOARD TO CONSIDER THE CASE OF ROBERT RHODES - 611 N. JOHNSON Mr. Rhodes and Atty. Ralph Neuzil were sworn in by Chairperson Klaus. Steinbach stated that the property was inspected by Inspector Brian Kuebler on August 2, 1979. Mr. Rhodes received a notice of violation regarding the property on August 6. On August 10, a letter was received by the City Clerk from Mr. Rhodes requesting a hearing before the Housing Appeals Boar. Therefore, the appeal was properly submitted. Kuebler asked Mr. Rhodes for further clarification lof the actual items being appealed. Mr. Neuzil replied that they wished to amend the appeal due to the fact that after Mr. Rhodes had contacted a carpenter, a doorway listed as a violation could not, in fact, be raised to meet the requirements of the Code without causing structural problems. That item is listed as 3.a. Lack of sufficient doorway height. It was agreed by all in attendance that this matter could also be addressed at this hearing. Kuebler stated that in his annual inspection it was determined that the maximum ceiling height in the basement unit was six feet, six inches. Kuebler read into the minutes Chapter 17-6.(d) which he stated was the reference made on the notice of violation, however, the less restrictive code section which would actually apply to this case was 17-6.(f)3. Inspector Kuebler then read that code section into the minutes. He stated that the less restrictive code section required a 7 foot ceiling in the basement apartment. In the basement unit the minimum ceiling height was 6 feet, 4 inches and the maximum height was 6 feet, 6 inches. He also stated as per the amended appeal, that the doorway in question measured 5 feet, 9 inches in height, whereas, the requirement for the height of said door is 6 feet, 4 inches. Cook asked Atty. Neuzil whether he would accept the amended code section. Mr. Neuzil replied that he had no objection to that amendment. Mr. Rhodes stated, in response to questions asked by Mr. Neuzil, that he had purchased the property a little over four years ago and that at time of purchase there was representation that the dwelling did comply with the Housing Code. He stated that the basement apartment had been in use for at least 25 years and that during the inspection, Inspector Kuebler had stated that it was one of the nicer apartments he had inspected. He stated that currently the building is not paid for; however, the money received from rental of this unit was necessary to make payments on the building. He stated that if the Appeals Board were to uphold the City's violation, that the only means of correction would be to raise the whole house or to lower and replace the floor. MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES IIOInES HOUSING APPEAL. jOARD September 27, 1979 Page 10 Mr. Neuzil asked Mr. Rhodes how much equity he had in the house. Mr. Rhodes replied that the property was appraised at $55,000 last May. He stated that he would have to sell the property if he could not continue to rent out the basement unit. There have never been any complaints from tenants due to the lack of required ceiling height. Neuzil asked Kuebler if he was aware of the reason that there was such a requirement. Kuebler replied that it was not instituted for the purpose of headroom, that the purpose, to his understanding, was for air space, especially in case of a fire. It would provide a few extra seconds or minutes for a person to have time to escape from a unit. Kuebler stated that he was not prepared to determine the safety aspects of the apartment regarding the current ceiling height. Neuzil asked Kuebler when this property was last inspected in order to issue a permit. Kuebler replied that according to the file a reinspection had been conducted to determine code compliance in 1977. Mr. Rhodes concurred with that information. Kuebler stated the last applicable permit regarding this property expired in April, 1978. The age of the structure was discussed by the Board, however, an actual date of construction could not be determined at this meeting, nor could any change of use or classification in accordance with the exemption clause of the Housing Code. Smithey asked Mr. Rhodes, as had Mr. Neuzil, how much equity he had in the house. Mr. Rhodes replied that he had paid $289 a month on the property since he purchased it, and that he had put approximately $4,000 into the house in the form of windows and about that much also in the form of furnaces for each floor. He stated that he had mortgaged the house that he lives in now in order to purchase the property. Smithey explored the question of equity a bit further by asking what would be the financial impact if the Board were to uphold this notice of violation. Mr. Neuzil replied that he would definitely have to sell the property if this violation was upheld, Mr. Rhodes concurred. He stated that with the loss of income from the basement apartment, $160 monthly, he would not have enough to keep up payments on his other responsibilities of paying for the windows and furnaces. He stated that total income on the property per month is $600. Klaus felt that a consideration which could be made would be to postpone a decision regarding the ceiling height to see if more information could be gathered as to the age of the house and whether it would fall within the scope of the grandfather clause. Steinbach voiced an objection to that proposal since, if it could be proven to the Housing Inspector that the structure did meet the quali- fications, enforcement of that citation would at that time be suspended. He stated that even if the Board chose to uphold the violation, the City would drop enforcement under those circumstances. FIICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES 1101nE5 HOUSING APPEAI 30ARD September 27, 1979 Page 11 Neuzil stated that Mr. Rhodes had done every reasonable thing a prospective buyer could do in regards to purchasing a property, and that he felt that the City keeps changing rules and that it is not fair to the property owner that they are made to comply with all new changes that the City wishes to make. He further asked that if this requirement was a state law at the time Mr. Rhodes purchased the property, why did the City go ahead and certify the use of the basement unit. He felt that the City is penalizing the owner for a mistake of the City. Cook asked the board members to refer to the memorandum which was included in the board members' packets written by Angela Ryan regarding the estoppel argument. She stated that if an inspector had misapplied the law with no intent to deceive the responsible for such actions. owner, then the City could not be held She stated that it was her opinion that there was no intent to deceive or defraud in the past. Steinbach stated that this violation was probably found at this time due to the fact that, initiated one year ago was the policy of drawing floor plans of those structures which the City inspects annually and issues rental permits for. This is done to show that an accurate and thorough inspection is conducted at that time. Neuzil asked that if thepurpose of the Board was simply to hear and uphold notices of violation without applying a sensitivity to the problem, why was the option of having an appeal heard before the Board even implemented. He felt that it may be just as well to start a lawsuit in Board. He asked district court rather than take the time to go before the Housing Appeals whether t was not the to determine a practical way to solve the problem. He felt ose of that jacking hearingis up the house six inches or lowering the floor six inches was not a practical way to comply with the code. He asked why there could not be some sort of variance granted if all of the other requirements were met, provided that all other requirements were met. He asked if this was a serious enough violation to warrant the closing of the entire dwelling unit. Discussion ensued regarding a valid permit. Neuzil stated that they would concede that they do not have, at this time, a valid housing permit. Dennis moved that items 1, 3 and 5 of the notice of violation be upheld. Motion died for lack of second. Smithey, too, questioned the purpose of the Housing Appeals Board, stating that, on one hand, he felt it was Board's responsibility to rely on the decisions made in courts of law, but that to his knowledge only one or two decisions of the Housing Appeals Board have been further appealed in district court and he did not remember that they dealt with this particular violation. He stated that he would very much like to hear what the district court would have to say regarding this housing violation. He further stated that the constitutionality of these requirements could be determined in district court and such a precedent would be quite helpful to the Housing Appeals Board. Smithey stated that the estoppel argument was of great concern to him and that if the Appeals Board does not grant exceptions in particular cases, then the burden and expense of a decision in district court is put on the owner. MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES 110INES ,�., HOUSING APPEAL BOARD September 27, 1979 Page 12 Klaus stated that recently it had been the determination of the City Council that they would not intervene in a decision which should be made by the Housing Appeals Board. It is the purpose of the Housing Appeals Board to make decisions in regards to interpretations of the Code. Cook stated that it was her feeling that the violation of ceiling height being discussed did not leave any flexibility to the Board in making its final determination because the interpretation of the Code, she felt was quite specific. Klaus stated that the situation was such that the Housing Appeals Board was appointed by the City Council and that the staff was actually responsible to the City Manager. However, Cook replied that her responsibility was also to represent the Housing Appeals Board. Smithey stated that there is an obvious conflict there, in that, the attorney must represent both the board and the staff. Smithey stated the situation at hand is such that the City is intervening between an agreement between the landlord and the tenant. He felt that perhaps the responsibility of the board would be to intervene in this conflict. He felt that perhaps it was the responsibility of the Housing Appeals Board to force the City into court to resolve this problem. Klaus stated that members of the Housing Appeals Board were, of course, also members of the Housing Commission. The duty of the Housing Commission is to find adequate housing and there is some conflict, in that the Housing Appeals Board is forced to, in effect, close other housing units. Neuzil asked that if a case is real close in regards to complying or not complying with the code, where is the cutoff of those violations which would be cited. Cook replied that there is discretion implemented; however, she did not feel that this was a close case. Cook asked Mr. Rhodes whether he had purchased this property with the advice of legal counsel. Mr. Rhodes replied that yes, in fact, he had retained an attorney to research the property prior to purchase. He stated that at time of purchase there was a valid permit issued for the property. The Board asked Inspector Kuebler to explain his finding regarding inadequate plumbing. Kuebler stated that during his inspection, it was found that the faucet on the tub was located below the rim of the tub and that that constituted a violation insofar as it could cause a backflow problem and water contamination. He then explained the series of events that could lead to such backflow and water contamination. He submitted a diagram which is part of an inspection manual issued by the government showing how this installation could constitute inadequate and dangerous plumbing. Kuebler further stated that after a discussion with the Plumbing Inspector of the MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES tI0111Es HOUSING APPEAu BOARD September 27, 1979 Page 13 City, he was informed that there are installations in Iowa City such that if a second floor faucet is in the open position and a first floor faucet is opened, smoke from say, a cigarette, would be drawn right into the faucet on the second floor. The Board considered the question of if there was no motion regarding the case, what would be the outcome. It was determined that precedents have been set in previous appeals board hearings that the violation would be upheld in such an event. Board took a three minute break. Graf left the hearing. Klaus asked Cook if the City had pursued any cases in court regarding the ceiling height violation. Cook replied no, not to her knowledge. Smithey then asked Steinbach if there were any cases where the Board had upheld a notice of violation regarding ceiling height and the City had pursued no further enforcement action. Steinbach replied no, that to the best of his knowledge the City had gone ahead and enforced the decision of the Housing Appeals Board. Klaus brought up the fact that there had been a previous case that the Housing Appeals Board had not upheld the City in a notice of violation and that the Director of Housing 6 Inspection Services had recommended to the City Council that the City appeal that decision in Court and that the City Council had chosen not to do so. She said that particular case was based on particular circumstances which warranted such action and that it was not done to seta precedent and so the Appeals Board did not honor any future arguments which were brought in connection with that specific case. She stated that it was the Council's decision to appeal any decisions made by the Housing Appeals Board. Klaus stated that there is one other case currently in court that the Council has chosen to appeal the decision of the Board; however, the Council has not asked for any resignations from any members of the Board. Smithey moved, Dennis seconded, that N1, Lack of valid permit be upheld, and that K3, M4, and K5 dealing with inadequate plumbing, lack of sufficient doorway height, and lack of required ceiling height not be upheld. Klaus stated for the record that in not upholding these violations, it was an attempt to get the Council to pursue these types of problems in the Housing Code. Smithey stated that he wanted it also on the record that the Board did not feel that the staff was in error in issuing this notice of violation and this decision was not meant to set a precedent for future inspections. Cook stated that she would be much more comfortable with the board's decision if the evidence presented would show that in upholding this violation it would, from a financial viewpoint, constitute a, "taking". Smithey stated that he felt that this had already been implied by MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES 610111E5 HOUSING APPEA' 30ARD September 27, 1979 Page 14 Mr. Rhodes' statements. Cook replied that as an evidentiary matter, she did not feel that had been proven. The City is not authorized to take property without due process. Smithey's motion to uphold violation 01 and not uphold N3, k4 and M5 was passed by unanimous vote. OTHER BUSINESS Steinbach stated that he has received a couple of requests for hearings which were filed past the 10 day deadline. He further stated that the City has tried to give everyone appeal rights in a generous fashion; however, he was not comfortable with accepting these late requests. He stated that it is obvious that enforcement of the Housing Code has been stepped up, otherwise there would not be backlog at this time of some 28 cases. He stated that the individuals requesting these hearings had contacted him personally and he had told them he would take their requests to the Housing Appeals Board. However, he stated; it must be the City's stance that they not be honored since it is administrative policy and City law that application be made within a prescribed amount of time. He stated that if the appeal deadline were to end on a weekend day, that he would accept applications for an appeal hearing on the following Monday. However, such was not the case in the two letters that he was presenting at this time. It was the Board's decision that individuals had waived their appeal rights if they had not made proper application within the prescribed amount of time. Meeting adjourned. PREPARED BY: �- APPROVED BY: A0 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES 1101IJES T f 1 � City of Iowa City MEMORANDUM DATE: October 25, 1979 10: The Honorable Mayor and Mcmbers of (,he City Council Members of the Human Rights Corrmission FROM: Roger Scholten, Assistant City Attorney RE: Woodl'ie.lds AtLached is a copy o1' Judge Swail(is I ordor sustaining the special appearance filed on behalf of Lhe Ci Ly of Iowa City. In the special appearance I argued that the District Court lacked jurisdiction to hear Ambrose-Lovetinsky, Inc. Is appeal of the City Council's suspension of Woodfield's liquor license. The Iowa Beer and Liquor Control Act provides for a specific appeal procedure to the Department's Hearing Board. In his order, Judge Swailes agreed that Ambrose-Lovetinsky, Inc. should have exhausted this administrative appeal procedure before appealing to the District Court and therefore the court lacked jurisdiction to hear the appeal. Significantly, the Judge also ruled that a violation of the Human Rights Ordinance was a lawful basis for suspending a liquor license. Mr. White has already filed an appeal with the Beer and Liquor Ccntrol Commission requesting a stay of the license suspension until a hearing is held. I have responded by filing another special appearance contesting the Commission's authority to act on the appeal. The Omission's adninistrative rules provide that an appeal to the Hearing Board must be made within thirty clays of the action. It is my position that appealing to the District Court did not stop the running of this thirty -day period, and therefore the appeal period has expired. It is important to note that Judge Swailes' ruling was directed only toward the actions of the City Council. The Human Rights Ordinance provides that the actions of the Human Rights Com- mission are to be appealed to the District Court. Therefore, Ambrose-Lovetinsky Inc. Is appeal of the Commission's damage award and affirmative action order is still before the District Court. At this time I do not know the time frame in which the appeal will proceed. I would be happy to answer any questions you may have regarding this matter. MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•OES MOfDES E 1 b IN THE IOWA DISTRICT COURT IN AND FOR JOHNSON COUNTY A1IBROSE-LOVETINSKY, INC., ) d/b/a WOODFIELDS and ) HARRY AMBROSE, ) Plaintiffs, ) No. 45152 VS. ) RULING ON SPECIAL APPEARANCE CITY OF IOWA CITY and ) IOWA CITY HUMAN RIGHTS ) COMMISSION, ) Defendants. ) This matter comes on for hearing on DefendarLtsn,^2 Special Appearance filed herein regarding Divisions'--; 'ZI -- i ...... of Plaintiffs' Petition and on Plaintiffs' Applicatfon forii a Temporary Injunction. Plaintiffs appeared by their attorney, J. Patrick White. Defendants appeared by their attorney, Roger K. Scholten. Arguments were heard, briefs received, I and the cause was submitted. FINDINGS OF FACT I I Plaintiffs operated a "disco" in Iowa City, Iowa, which was alleged to have discriminated against blacks in the community in violation of a Civil Rights Ordinance I (Chapter 18, Iowa City Code of Ordinances). After an investi- gation and hearing, the Iowa City Human Rights Commission found Plaintiffs had committed discriminatory acts. The City of Iowa City, Iowa, acting under the provisions of its own Code of Ordinances (Section 5-35) and the Statutes of the State of Iowa (Section 123.39) and after notice and hearing, suspended Plaintiffs' liquor control license. Plaintiffs MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES M I 11 later filed their Petition with this Court for judicial review alleging (1) that the City Council acted illegally in suspending the license because it failed to follow the procedure required by its own ordinance, (2) that the City acted illegally in suspending for alleged discriminatory practices because that is not a ground for suspension listed in Section 123.39 of the Iowa City Code, (3) that the Iowa City Human Rights Commission acted illegally, and (9) that the action of the Commission is illegal and not supported by a preponderance of ther'dVidehce..- As part of the relief Prayed, Plaintiffs ask for a temporary. .. injunction restraining the license suspension. The_City;€;iled a Special Appearance alleging that the Plaintiffs should Nave exhausted their administrative remedy before asking for judicial review of the license suspension at least as to Divisions I and II of Plaintiffs' Petition. The Court set hearing on this Appli- cation for Temporary Injunction and also heard Defendants' Special Appearance. At the hearing, some evidence was heard. The Court finds that provision is made for admini- strative review of suspensions of liquor control licenses by local authority. The question as to whether the local authority acted improperly should first be submitted to the administra- tive body prior to submission of the matter to the Courts. Accordingly, the Court finds that the City's Special Appearance as to Divisions I and II of the Plaintiffs' Petition should be sustained because the Court finds that it does not have jurisdiction of the subject matter in this case since i -2- MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOPIES there remains unexhausted administrative remedies. Divisions I and II of Plaintiffs' Petition should be dismissed CONCLUSIONS OF LAW It is provided that a liquor control license may i be suspended by local authorities for a violation of an ordinance adopted by such local authority. Section 123.39(6), 1979 Code of Iowa. Further, it is provided that local authorities are empowered to adopt ordinances which may affect ,the retail sale and consumption of alcoholic liquors and the IfiN.ItIq wel are, and morals of the community involved. Section 123rf9=(6), 1979 Code of Iowa. = Iowa City, Iowa, adopted ordinances goveriF dertain activities respecting the retail sale and consumption of alcoholic liquors and the health, welfare, and morals of the community. (See Chapter 18, Iowa City Code of Ordinances.) Appeal of the action of local authorities in suspending a liquor control license is provided for and a department hearing board,established by Section 123.15, Code of Iowa, is to review such action. Section 123.32(9), 1979 Code of Iowa. Such review is to be in accordance with the Administrative Procedures Act and judicial review may be sought in accordance with the terms of that act. Section 123.32(5), 1979 Code of Iowa; Chapter 17A, 1979 Code of Iowa. Before seeking review in State courts, all administrative remedies must be exhausted if such remedies exist and if the statutes expressly or impliedly so require. Rowen V. LeMars Mutual Insurance Company of Iowa, 230 N.W.2d 905, 909 (Iowa 1975). -3- MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES 1401NEs Here there appears to be such a remedy and it appears that it must be pursued before seeking relief in the Courts. It has not been shown that the administrative relief would not be adequate. Richards v. Iowa State Commerce Commission, 270 N.W.2d I 283 (Iowa 1978). The reviewing agency may, amongst other things, i provide for a stay of prior agency action. Section 17A.19(5), i 1979 Code of Iowa. It is provided that the AdminiatiV'e j Procedures Act is to be broadly construed so as to gtfectuate� its purposes. Section 17A.23, 1979 Code of Iowa. Such shay'^ of prior agency action, if needed, would appear ade PP quate in this c case. DECISION IT IS, THEREFORE, ORDERED, ADJUDGED, AND DECREED by the Court that Defendants' Special Appearance as to Divisions Z and II of Plaintiffs' Petition should be, and it hereby is, I sustained and such Divisions are dismissed. Dated this 23rd day of October, 1979. i A OLD ILE , JUDGE SIX H JUDICIAL DISTRICT OF IOWA I S, J. Patrick White f City Attorney i i 1 -4- MICROFILMED BY JORM MICROLAB CEDAR RAPIDS-DES MOINES i 1 0 I I ' • WILL J. HAYEK JOHN W. HAYEK i C. PETER HAYEK i JOSEPH HOLLANO HAYEK, HAYEK & HAYEK ATTORNEYS AT LAW 110 EAST WASHINGTON STREET IOWA CITY. IOWA 52240 October 24, 1979 AREA COOK 319 337.0806 The Honorable Mayor and City Council of Iowa City Civic Center Iowa City, Iowa 52240 Re: Voss Petroleum Company of Iowa City Corp, and Voss Petroleum Co.. Inc. , v, City of Iowa City Mayor and Council Members: Attached ,you will find a letter to me from Mr, Bob .Jansen reference the above case along with a copy of the Court's decision. As you can see from the letter Mr. Jansen does not recommend appeal. Upon review of the situation I concur in Mr. Jansen's recommendation, Accordingly no notice of appeal will be filed unless the Council instructs Mr. Jansen to file one. If ,you do wish to discuss this matter, please arrange an executive session of the Council at your meeting on October 30th, I can arrange for Mr. Jansen to be present at that meeting. Very truly yours, JWH:vb Enclosures cc: Mr. Larry Chiat MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES NOIRES Rjl OCT 2 51979 i :'A."J.J Civic , U i .. C!.ciJ,iC (2) W51 a, n EMIL 0.TROTTROBERT W. JANSEN TRU'("f $ JANSEN R. DOUGLAS BRAMMALL SUCCESSORS TO TROTT, JANSEN & EIRAMHALL ATTORNEYS AT LAW 9 SOUTH LINN STREET IOWA CITY, IOWA 52240 October 22.; 1979 Mr. John.W. Hayek City Attorney Hayek, Ilayek $ Hayek 110 E. Washington Iowa City, Iowa S2240 i i AREA CODE 319 DIAL 330.9484 Re Voss Petroleum Company of Iowa City Corp. and Voss Petroleum Co., Inc., vs City of Iowa City Dear John: I am enclosing a Copy of Judge (loran's ruling in the Voss Condemnation Appeal. This case was tried to the court on September 26th -27th and the ruling was just received by me last Friday. Judge (loran awarded Voss Petro- leum the sum of $12,600.00 with interest since the date of condemnation. This was originally a condemnation of the Shell Oil Station located at the corner of Burlington and Madison Streets which occurred on October 24, 1975. At that time, the Johnson County Compensation Commission awarded Shell Oil Company $64,500.00 for its fee ownership of the station site. Shell had leased the station to Voss for twelve months with an automatic renewal at the end of that period if neither party terminated the lease. Our appraiser testified at the condemnation hearing that the lease would expire on April 30, 1976, and therefore had little or no value. As a result, the Commission awarded Voss nothing for its leasehold interest and Voss subsequently appealed. The crucial question in the case was whether or not the lease merely had approximately six months to run from the date of condemnation and as such, had little value or whether, as claimed by Voss, the custom of the oil industry was to lease on a year to year basis with most leases averaging about five years in duration. There was expert testimony to this affect, although we took the opposite position with the court. At any rate, the court found that there was a five year lease and Voss claimed that its interest was worth not loss than MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MO RIES i i i I Lam. ♦ , iJ.. Page 2 $38,000.00 or more than $47,000.00. However, the court accepted our valu- ation testimony that the value of the lease, if any, would be $300.00 per month for whatever the unexpired term was. Accordingly, Judge !loran allowed 42 months for the unexpired term and after deducting the rent paid or to be paid of $300.00 per month, arrived at a figure of $12,600.00. Howver, Judge Horan failed to discount this amount to present value, although that may not be too substantial. We received an offer to settle approximately a year and one-half ago for $23,000.00 which was refused. My estimate was that the court would award Voss somewhere in the neighborhood of $6,000.00 to $9,000.00. In view of the relatively low amount of the award, i would not recommend that the City appeal since the expense in doing so may outweigh the possibility of a somewhat lower award on a retrial. The quostion on appeal would be the length of the uncx- j pired term of the lease ( six months vs 42 months) and the appellate courts might well uphold Judge Horan's original determination in view of the amount of expert evidence introduced on this point. i We would have 30 days from October 16th in which to file a notice of appeal. Unless I hear to the contrary from you within the next ten days, I will assume that Counsel will not wish to have me appeal this decision. If there are any questions, please do not hesitate to contact me. Very truly yours, TROTT $ JANSEN iBy �/ W • r Robot W. Jansen Special Assistant City Attorney for Urban Renewal RWJ:jb enclosure MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES 0 REST DOCUMENT AVAILABLE IN THE IOWA DISTRICT COURT IN AND FOR JOHNSON COUNTY VOSS PETROLEUM COMPANY OF IOWA CITY CORP. and VOSS PETROLEUM CO., INC., Plaintiffs No. 43015 va. FINDINGS OF FACT, CONCLUSIONS OF LAW c.!:: �• CITY OF IOWA CITY, IOWA, S` Defendant. c Z; This condemnation appeal was tried by the underrlo pd... Judge without a jury pursuant to Rule of Civil Procedu d,17sk' on September 26-270 1979. The plaintiffs were represented by Attorney William L. Meardon, and the defendant was represented by Special Assistant City Attorney Robert W. Jansen. The evidence of the parties was received and the cause was submitted. FINDINGS OF FACT The Court has jurisdiction of the parties and the subject matter. In the fall of 1973, plaintiffs entered into -an agreement to purchase the leasehold interest of Wicks Oil Company in a bulk plant and service station location at Iowa City, Johnson County, Iowa. Both the bulk plant and service station location were under lease, and no real estate was purchased by plaintiffs. The service station facility was located on the corner of Burlington and Madison Streets in Iowa City, Iowa. Plaintiffs purchased the in;=sst of Wicks Oil Company in the above referenced properties for $65,000.00 and allocated the sun of $21,000.00 as being the value of the leasehold interest 1.11+.•N.4OvA AN MYrt M1011111E1i11 y11H }i+A+&.NN ;AH4vNN i.aN4icIts MtatA041 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES c 07.05( ., -2- location. Before finalizing their agreement with Wicks Oil Company, plaintiffs, who were aware of tkie service station location being in an Urban Renewal area, contacted the Urban Renewal Acquisition Director, Rodney Parsons, who advised plaintiffs that this was a low priority area, because it was being acquired for the University of Iowa library expansion Program, and it would be sometime between four to six years before this service station location property would be taken. The Court specifically finds that the term of the lease between plaintiffs and Shell Oil Company was fora period of five years, commencing on May let, 1974, and expiring on May let, 1979. The Court further finds that the plaintiffs operated the service station location under their lease with Shell Oil Company from May let, 1974, and continued upper condemnation occurred bn October 24, 1975. The Court further finds that the unexpired term 4;;-' plainti!!s' lease was a period of 42 months. The Court further finds that the plaintiffs were payiugG' the sum of $300.00 per month to Shell Oil Company as rental for the service station facilities during the entire term of their lease. The Court further finds that the value of plaintiffs' leasehold interest on the date of condemnation, which was October 24, 1975, was the sun of $600.00 per month for the length of the unexpired term of plaintiffs' lease. 3 The Court finds that the market value of the unexpired term of plaintiffs' lease over and above the rent stipulated to being paid on October 24, 1975, was the sum of $12,600.00. j t , MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -OLS MOIRES M� r - -3 - CONCLUSIONS OF LAW The measure of damages for the taking of a leasehold interest,by condemnation in Iowa is the market value of the unexpired term of the lease over and above the rent stipulated to be paid. Interstate Finance Corp. v. Iowa City,'260 Iowa 270, 149 N.W.2d 311; Twin -State Engineering & Chemical Co v. Iowa State Highway Commission, 197 N.W.2d 575, (Iowa 1972). Under the Iowa cases, evidence of the personal or intrinsic value of the leasehold interest to its owner is admissible as evidence. Comstock v. Iowa State -Highway Commission, 254 Iowa 1301, 121 N.W.2d 205; Fritz V. Iowa State Highway Commission, 270 N.W.2d 835 (Iowa 1978). In determining compensation to be paid the owner of a leasehold interest taken in condemnation proceedings, evidence relevant to the prosperity of the business conducted by him on the leased premises is admissible not as an independent element of as a damages but g proper item to be considered in determining the fair and reasonable market or intrinsic value of his leasehold. GTL /_• Highway Commission,—supra. 1: .JUDGMENT W IT IS ORDERED, ADJUDGEDiAND DECREED that the amount of plaintiffs' damages is hereby ascertained and entered of record I to be in the sum of $12,600.00 with interest as provided by law since October 24, 1975, until paid. Dated this 16th day of October, 1979. li.-.W:i.- .. ; %IIiI1;1+; R1'V'I'N NNIIIY'•h11', I11ft'I'fl•1L"1` — F10° of. O:fiVlC► t' OF IOWA Inr er•• �• '/•' •1•i11•i 1.•I roMfir�wW�Mir► BEST w -v' .Mer,,.., n•.^' .•••ryrNgenwlY 170(717D,I F NT ' 4. •eNYnr�A (1ti'Fl.ii.:ArtfT; IIIc GC ,1L/ii/��,,yy" ann1:• .. .�G-L�•19..7� ii c MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES 1101MES 1' a . , i i 1 parks & recreation department MEMO t o. David Perret from. Dennis E. Showalter re; Willow Creek parking date: October 26, 1979 I understand that you have had some calls about parking at Willow Creek Park. I have talked to three people in the last week about the park, parking, and proposed improvements. I will be meeting with some of the residents, along with some of the Parks and Recreation Commission, on Friday, November 2 at 7 p.m, at the Recreation Center, at the residents' request. Some of the current concerns arise from the fact that they are I playing more soccer at the park this fall. We never intended to have j scheduled league sports activities at the park, but we have allowed this because we don't have regular soccer fields. Teg Drive is 36' wide I with no intersections on the west side, which will accommodate con- siderable on -street parking. We are in the process of putting together the grant application for 50% federal funds for the Willow Creek tennis courts. This will be filed in November for December review. If the grant is not approved, the tennis courts will not be built. The proposed tennis courts are the last improvement that we have planned for Willow Creek Park (at least for the next five years). We want the park, for the most part, to be nature oriented. I hope this answers some of your questions; let me know if you want additional information. MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES 1101NES aoja- N '1 City of Iowa Cif MEMORANDUM Date: October 26, 1979 To: David Perret From: Jim Brachtel, Traffic Engineer Re: Street Light at the Intersection of Denbigh Drive and Sunset Street Upon investigation of your recent request for information regarding this installation, I have learned the following. This street light was originally ordered in 1977 to be installed during the utility installations for that subdivision. Iowa -Illinois installed the pole and light in the late fall of that year. Due to ground conditions they were unable to complete the underground wiring to that light. The following spring, underground wiring was placed so that power could be delivered to this street light. Unfortunately, during the winter of 1977-1978 the luminaire and pole were present but with no power. After that installation was complete the underground service was interrupted by the installation of underground phone lines. Upon notification the power company did restore service. The next event which interrupted service at this location was the installation of sidewalk. When the sidewalk contractor installed sidewalk at the location, the underground service was disrupted causing the light to be out. Iowa - Illinois did respond to this and did restore service. The latest interruption to service at this street light location has been the installation of underground duct work by the telephone company. The phone company has contracted for the removal of sidewalk, the installation of underground telephone conduit and the replacing of the sidewalk. It is my understanding that the service line for this street light is presently interrupted by the contractor's trench for the phone company's duct work. Iowa -Illinois advises that as soon as the trenching is completed and the duct work is placed, they will reinstate service to the street light. While their repair effort is dependent upon the telephone contractor's work, Iowa -Illinois Gas and Electric does anticipate service will be restored by 2 November 1979. Should you have any questions or comments regarding this matter, please don't hesitate to contact me. bdw4/13 rc: Dick Plastino MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MOINES ao53 .r I n _ City of Iowa C► MEMORANDUM TO: City Council DATE: October 26, 1979 FROM: Dennis R. Kraft, Director of Planning t, Program Development RE: Office Space Needs On October 12 a memo was sent to the City Council discussing the Possile of the second floor of the Henry Louis building for the purpose ofprovidingaspace for the City's Legal staff. The move from the Civic Center by the Legal staff would trigger additional moves by other City departments and would appreciably alleviate the existing over -crowded conditions in the Davis Building and the Civic Center. If this space is leased, the following actions are contemplated: The Assisted Housing Division of the Department of Housing and Inspection Services could be moved to the lower level of the Civic Center. This would result in all of the divisions of the Department of (lousing and Inspection Services being in one location. If the Assisted (lousing Division vacated the the Davis Building, this southern part of the first floor of would in turn create additional room for the Senior Center staff f Planing andProgram rDevelopment. Atothe presentrtime,thesthetaffPlanningof the0and eparSeniortmentoCenternstaffs exist in conditions which are extremely crowded, e.g, there are as many as 5 people ill some rooms. The situation will be made worse with the filling of three vacancies which presently exist. It becomes nearly impossible at times to carry on either noise levels are confidential conversations or effectively conduct analysis and research because of nced e larger conversationswhich that the Senior tCenter nCoordinator, rBette ooms `Meisel, carrlies oof the n are of a somewhat confidential nature with elderly citizens. It is very inefficient to ask other staff members to leave their desks so that these conversations can ie carried on in privacySmall . Secondly, as the Planning staff begins the acquisition and relocation ill Phasesitiogram, there levels wand assete a sewith tvarious to ssbeing displaced from the Small Cities area. It is extremely important that these subjects be'discussed in reasonably private conditions without requiring other staff members to temporarily leave their desks. Another area where some degree of privacy is required is in the property acquisition process. Under current conditions this is often difficult. It should also be noted that at the present time there are no individual conference rooms in the Davis Building which can be used for small private meetings. H'hile the leasing of the second floor of the Henry Louis building will enable some of the congested conditions which presently exist to be temporarily alleviated, it should be underscored that this is only a temporary solution to the over -crowding conditions. ]t is sugGested that in the next three to five years a more comprehensive annlysis be conducted on the present and future Space needs of City government. DRI./SSw FIICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES ?10111ES aoseel '�) City of Iowa Cite MEMORANDUM DATE: October 24, 1979 TO: City Council Members FROM: Harvey D. Miller, Police Chief" \ RE: Downtown Patrol Two officers are on walking patrol Tuesday night through Saturday night from 8:00 p.m. to 11:00 p.m. The'late night shift assigns two officers similarly from 11:00 p.m, to 3:00 a.m. While on -patrol they warn or cite people bicycling or walking dogs in the area. ' In addition, they impound bikes chained to fixtures, etc. The Animal Control people pass through the Plaza area several times a day and warn or cite vio- lators parading their pooches. We have no regular walking police patrol uptown during the daylight hours nor do we have the resources to institute the practice. Seldom on Sunday or Monday nights do we have enough people on duty for downtown walking patrols aoy� MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES . _..•-•1 .. T 1 600 Il�=? / - i Date: October 22, 1979 To: Michael E. Kucharzak From: Terry Steinbach Re: 912 East Davenport - Kindl Residence This property was originally inspected on June 1, 1976 by Inspectors Malone and Barnes. A Notice of Violation was prepared by Inspector Malone, however, administrative supervisors determined that this notice should not be sent to Ms. Kindl. On August 18, 1979, a letter was sent to Ms. Kindl by Inspector Malone to request a time for the interior of the residence to be inspected. She responded to this letter on September 7, 1976 by way of a phone call, stating that she would refuse any internal inspections of the residence. - On August 10, 1976, another inspection of the property was conducted by Inspectors Malone and Lowenberg due to a complaint having been received by then acting senior housing inspector Bruce Burke. Among the violations noted at that time are 1) roof rotted out and caving in; 2) tin roof needs painting; and 3) three windowpanes broken out of the front door. Subsequent to that inspection and on September 7, 1976, a Notice of Violation was sent to Ms. Elizabeth Kindl. On August 18, 1977, a letter was sent by Maureen Taylor inviting Ms. Kindl to make application and participate in the City's housing rehabilitation program. Ms. Taylor informed Inspector Malone on September 19, 1977 that there had been no response to her invitation to Ms. Kindl. On October 11, 1979, Michael Kucharzak directed Inspector Malone to conduct an inspection to determine the occupancy of this dwelling and the possibility of it being a dangerous building. Inspector Malone conducted this additional inspection on October 11, 1977 and stated in a memo that "the east side of the structure has a caved in roof, and there appeared to be other structural problems that may make it a dangerous building. Could the building official check it out?" This memo was issued to Michael Kucharzak, Bruce Burke, and Glenn Siders. This property was again inspected on November 4, 1977 by Inspector Charles Calef and a Notice of Violation was issued to Ms. Kindl and received by her on December 7, 1977. It, too, consisted of an exterior inspection and exterior violations and upon several reinspections the file shows that corrections have not been made. On May 17, 1978, Senior Housing Inspector Bruce Burke issued a letter to Ms. Kindl inviting her to participate in an administrative review to be held on June 13, 1978. This letter stated that her failure to appear at this review would require the housing office to proceed with legal court action. On June 12, 1978, Ms. Kindl again telephoned the Housing Division and stated that she refused to participate in the administrative review MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES 110IIIES r� Ma ') 2 and was not interested in participating in the rehabilitation program. Inspector Burke informed Director Kucharzak of Ms. Kindl's refusal to attend the review and it was decided that court action be initiated. On June 29, 1978, Bruce Burke discussed the case with Assistant City Attorney Bob Bowlin at which time Mr. Bowlin requested new photos be taken of the property and a reinspection be conducted to determine the current status. The attorney also requested that the Housing Inspection Division furnish the Legal Department with a deed of this property. Inspector j Calef conducted a reinspection of the property on June 30, 1978 and determined that no work had been started or completed in regards to the Notices of Violation issued to Ms. Kindl. Inspector Calef also took photos and received a deed from the County Recorder. This case was referred to Bob Bowlin on June 3, 1978 for legal action by Senior Housing Inspector Burke. - On April 13, 1979, Director Michael Kucharzak requested the following inspection by Inspector Malone. It was requested that the water service be checked to see if it is turned on, to determine whether there was a possible rat problem by referral to the Johnson County Health Department, and to see if Iowa -Illinois Gas and Electric was supplying gas and electrical service. Inspector Malone determined that the water was, in fact, turned on to the property and that Iowa -Illinois was also serving the residence. The possible rat problem was referred to the Johnson County Health Department and on April 16, 1979, Lee Dameron telephoned Mr. Kucharzak stating that there was no evidence of active rat burrows at that time but he would continue to monitor the property. He also stated to Director Kucharzak that he planned to send a letter suggesting that the structure be demolished. Such a letter was received on April 17, 1979 from Clayton C. Pape, health consultant, stating that "the bedroom on the east side is damaged, decayed, dilapidated, unsafe, and a possible arborage for vermin and rodents. It is my recommendation the damaged part of the house be removed or brought up to housing code standards." The next entry in the file has been made by Assistant City Attorney Linda Cook in which she states that she is returning the file to Housing since she has reviewed and placed this case on a pending list. bdwl/9-10 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES M I °'1 City of Iowa Cif MEMORANDUM Date: October 26, 1979 '1'n: C1LyCounciI From: Rosemary ViLosh, Director of Finance J Re: FY81 Revenue Projections Revenue projections for FY81 are not yet completed. It will be a couple of weeks until "tentative" assessed valuation figures are received from the County. These tentative figures are used during budget preparation to project the property tax portion of total projected revenues. Final assessed valuation figures are sent to the City in December and are used in the Proposed Budget which is submitted to Council. Projections of other revenues are almost completed, however, until property tax figures are available, we will not have a total revenue picture for FY81. We are planning to discuss revenue projections with Council late in November. By that time we will have received proposed expenditure budgets from departments and will have a feel for revenue needs for FY81. We will be discussing with Council the amount of property tax levy needed and how it compares with past years' property Lax levies. bdw/sp 1 I jI 1 1 i ao s 7 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES 1101NES CITY OF FIN JULY 1, 1978 -JUNE 30, 1979 OWA CITY 'nceornMIC, e - JORM MICROLAB , • i" ANNUAL FINANCIAL REPORT CITY OF IOWA CITY, IOWA I-, FOR THE FISCAL YEAR ENDED JUNE 30, 1979 PREPARED BY: DEPARTMENT OF FINANCE CITY OF IOWA CITY, IOWA SEPTEMBER, 1919 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MOINES i I- MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES CITY OF IOWA CITY ANNUAL FINANCIAL REPORT TABLE OF CONTENTS INTRODUCTORY SECTION Summary of City Officials Letter of Transmittal Report of Certified Public Accountants on the Financial Statements Report of Certified Public Accountants on Internal Accounting and Other Matters II. FINANCIAL SECTION Summary Statement of Fund Operations Statement of Fund Operations: 1 General Fund Debt Service Fund 3 Special Revenue Funds: 4 Community Development Block Grant Fund Road Use Tax Fund 5 Urban Renewal Fund S Low Rent Housing 5 Federal Revenue Sharing Fund . , . . ' ' ' ' 5 ' S , , - Reimbursable Programs Fund ' . ' . ' ' ' , , , , Industrial Revenue Bond Fund , , , , . . . . . ' . . . ' ' 6 ' 6 Small Cities Program Fund ' ' ' _ Capital Projects Funds: 6 Water System Construction Leisure & Cultural Opportunities Construction Fund —� Pollution Control System Improvement Street & Traffic Control Con- B structionB .. Bridge construction ..... ; ... : Parking Facilities Constructiong . . . . g Other Construction Fund . ' ' ' ' ' 10 Enterprise Funds: All Funds - Summary Statement 11 Parking Revenue Funds: Parking Revenue Operations Fund . . . , , , , , , 13 , . , Parking Revenue Bond & Interest Sinking Fund . . . 13 I — Parking Revenue Bond Reserve Fund lq I Sewer Revenue Funds: I Pollution Control Operations and Maintenance Fund . . , . , . 15 Sewer Depreciation Extension and Improvement Fund 15 Sewer Bond & Interest Reserve Fund . .16 r Sewer Bond & Interest Sinking Fund . . . . . . . . . . 16 i I- MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES Water Revenue Funds: Water Operation & Maintenance Fund . . . . . . . . . . . . 17 — Water Depreciation, Extension & Improvement Fund . . . . . . . . . . . . 17 Water Operation & Maintenance — Reserve Fund . . . . . . . . . . . . 18 Water Bond & Interest Reserve Fund . . . . . . . . . . . . 111 Water Bond & Interest Sinking Fund . . . . . . . . . . . . 18 _ Refuse Collection Revenue Funds: Refuse Collection Operations Fund . . . . . . . . . . . . 19 Refuse Collection Reserve Fund . . . . . . . . . . . . 19 Landfill Revenue Funds: _ Landfill Operations Fund . . . . . . . . . . . . 20 Landfill Revenue Fund . . . . . . . . . . . . 20 Airport Revenue Fund . . . . . . . . . . • . 21 — Intragovernmental Service Funds . . . . . . . • . • • . 22 Equipment Maintenance Division Fund . . . . . . . . . . . 22 Central Supply and Printing Fund . . . . . . . . . . . . 22 _. Trust & Agency Funds: All Funds - Summary Statement . . . . . . . . . . . . 23 Pension & Retirement Fund . . • . . . . . . • • . 24 Trust Funds: Library Gifts & Bequests Fund . . . . . . . . . . . . 25 Park Trusts Fund . . . . • . . . . • • • 25 Perpetual Care Trust Fund . . . . . . . . . • . . 25 — Police Pension & Retirement Fund . . . . . . . . . . 26 Fire Pension & Retirement Fund . . . . . . . . . . . . 26 Special Population Involvement Fund . . . . . . . . . . . . 26 _ AARP Bus Shelters Fund . . . • • • • • • • • • 26 Agency Funds: Recreation Projects Fund • • • . . • • • • • • • 27 Staff Escrow Fund . . . . . . . • • • . . 27 ^''! Legal Escrow Fund . . . . . . . . • • • . 27 Project Green Fund . . . . . . . . . • • . 28 Clearing Fund . . . . . . . . • • • . 28 Trnasit Replacement Reserve Fund . . . . . . . . . . . . 28 Governor Lucas Square Fund . . . . • . • • • • • • 28 Investment Escrow Fund . . . . . . . . • • • . 28 312 Loan Fund . . . . . . . • • • . . 28 Special Assessment Funds: — Paving Fund • • • • • • • • • . • • 29 Sewer Fund • • • • • • • • • . • • 29 Sidewalk Fund • • • • • • • • • • • • 29 Street Lighting Fund . . . . . . . . . . . . 30 New Construction Fund • • • • • • • • • • • • 30 Working Capital Fund . . . . . . . . . . . 30 Statement of General Long -Term — Debt on a Modified Cash Basis . . . . . . • . • . . . 31 Comparison of Budgeted Program Disbursements with Budget . . . . . . . . . • . 32 Notes to Financial Statements . . . . . . • . • • • . 33 — MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES IIOIIIES I, 1 I I ! i I , I "j I ral III. STATISTICAL SECTION Schedule of Fund Balance by Type Property Tax Levies and Collection General Fund, Functional Operations, Operating Expenditures Investment Transactions by Fund Property Tax Rates Per $1000 Assessed Valuation Property Tax Levies & Collection 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 Over- lapping Debt Computation of Legal Debt Margin Summary of Bonded Indebtedness - Debt Service Requirements to Maturity Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures Schedule of Revenue Bond Coverage Miscellaneous Statistical Data Schedule of Insurance in Force MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES 1401ME5 ............ 38 ............ 39 ............40 ............41 ............42 ............43 ............43 j ............44 ............44 ............45 ............46 i .... ........ 47 ............48 ............ 49 ............ 51 i i 1 CITY OF IOWA CITY, IOWA I CITY COUNCIL I Robert Vevera i Mayor I I� I I John Balmer Mary C. Neuhauser I, Carol deProsse David Perret Clemens Erdahl Glenn E. Roberts { j CITY MANAGER I i -- Neal G. Berlin i f I i J i I i i MICROFILMED BY ! JORM MICROLAB CEDAR RAPIDS•DES MOINES i i CITY OF CIVIC Q NII (; X114 1 WA`;I IIP I( ,I()PI !;I October 4, 1979 OWA CITY' II )WA I I I Y II )WA !;';plc 1 (3loj ;i!,/1 Uic 4 1 To the Honorable Mayor, Councilmembers and City Manager: The Annual Financial Report of the City of Iowa City, Iowa, for the fiscal year ended June 30, 1979, is submitted herewith in accordance with provisions of Chapter 384 of the Code of Iowa, 1979. ACCOUNTING SYSTEM AND REPORTS The City's accounting records for general governmental operations are maintained on a cash basis, revenues being recorded when received and expenditures being recorded when paid. Budgetary control is maintained with a fully automated accounting and encumbrance system. Purchase i orders are recognized as encumbrances on the monthly reports provided for management review of activities to avoid over -expenditures during i the fiscal year. GENERAL GOVERNMENTAL FUNCTIONS General governmental functions include those activities which are per- formed within the programs of the General Fund, the Debt Service Fund, and the Pension & Retirement Fund. Revenues for these activities during FY79 total $10,212,868, of which 55.2% was produced by general property tax. The amount of revenue from various sources is shown in the follow- ing tabulation: REVENUE SOURCE AMOUNT % OF TOTAL Property Taxes $ 5,642,050 55.2 Intergovernmental Revenue 776,364 7.6 Licenses & Permits 208,312 2.0 Fines & Forfeitures 259,954 2,6 Charges for Services 1,165,355 11.4 Revenue from Use of Money and Property 91,199 0.9 Miscellaneous Revenue 129,994 1.3 Transfers 1,939,640 19.0 $10,212,868 100.0 Assessed valuations of $466.5 million represent an increase of 5% over the preceding year. MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES 140111ES Mayor, Cuunci Inuvibers and City Manager Pdge2 Current tax collections were 98.8% of the tax levy, down 1.5% from last year. Delinquent tax collections were 0.5% of total tax collections. The ratio of total collections (current and delinquent) to the current tax levy was 99.3%, a decrease of 0.9% under last year. Allocations of property tax levy by purpose for FY79 and the preceding two fiscal years are as follows (amounts per $1,000/assessed value): PURPOSE FY79 FY78 FY77 General Fund $ 8.100 $ 8.100 $ 7.396 Tort Liability .447 .439 .306 Debt Service 2.472 1.732 1.721 Trust & Agency _ 1.059 .826 1.528 $12.078 $11.097 $10.951 Expenditures for general governmental purpose during FY79 totaled $10,562.990. Levels of expenditures for major programs of the City are shown in the following tabulation: PROGRAM Community Protection Human Development Home & Community Environment Policy & Administration AMOUNT % OF TOTAL $ 2,612,878 24.7 1,276,958 12.1 4,219,527 40.0 2,453,627 23.2 $10,562,990 100.0 DEBT ADMINISTRATION The ratio of net bonded debt to assessed valuation and the amount of bonded debt per capita are useful indicators of the City's debt position to municipal management, citizens and investors. These data for the City of Iowa City at the end of FY79 are as follows: AMOUNT Net Direct Bonded Debt $12,707,000 DEBT/ASSESSED RATIO DEBT PER (PRESENT MARKET VALUE) CAPITA .0234 $266 Outstanding general obligation bonds at June 30, 1979, totaled $12,707,000 of which $2,340,750 are considered to be self-supporting as water and sewer revenues are used to annually abate the taxes thereon. In addition, $8,394,000 of revenue bonds to be retired solely from the earnings of the water, sewer and parking systems are outstanding. Industrial Development Revenue Bonds in the amount of $2,885,000 are outstanding but are not an obligation of the City of Iowa City. The notes to the financial statements present more detailed information about the debt position of the City. MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES 1I01?1Es Mayor, Council member _`nd City Manager Page 3 The City's General Obligation Bond ratings are as follows: _ MOODY'S INVESTORS SERVICE General Obligation Bonds Aaa Water, Sewer and Parking Revenue Bonds A Cash temporarily idle during the year was invested in savings accounts, in time deposits ranging from 24 to 297 days maturity, and in U.S. Treasury Bills, Bonds and Notes ranging from 24 to 5660 days maturity. The interest received during the year on idle funds totaled $892,948, an increase of $346,836 from the prior fiscal year. CAPITAL PROJECTS FUNDS The proceeds of general obligation bond issues are accounted for in capital projects funds until improvement projects are completed. During FY79, i expenditures financed by general obligation bonds totaled $1,929,835. Capital Project Fund balances at June 30, 1979, totaled $11,780,832. I SALE OF LAND During FY79, the City's financial records show the following sale of land: Parking Revenue $ 33,500 Community Development Block Grant 854,089 $887,589 The Parking Systems sold the Dubuque Street parking lot in conjunction with the sale of urban renewal land at the corner of Court and Dubuque Streets. All urban renewal land was purchased with Community Development Block Grant monies and subsequently sold to developers. INDEPENDENT AUDIT The Code of Iowa requires that an annual audit be made of the books of account, financial records, and transactions of all administrative depart- ments of the City by the State Auditor or by a Certified Public Accounting firm selected by the Council. The audit for FY79 was made by McGladrey Hendrickson & Co., Certified Public Accountants, and their opinion has been included in this report. ACKNOWLEDGEMENT Preparation of this report on a timely basis could not be accomplished without the efficient and dedicated services of the entire staff of the MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES FIOINES I4 Mayor, Councilmembers and City Manager Page 4 Finance Department. I should like to entend my appreciation to all members of the Department who assisted and contributed to its preparation. Respectfully submitted, ! Rosemar(J y VitOsh, Director ' Department of Finance j iJ 1- J ^-r l I� r 1 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES IN McGladrey Hendrickson &C6. LER I IF IED PUBLIC eCCOUWLU tS To the Honorable Mayor and City Council City of Iowa City, Iowa We have examined the accompanying financial statements on pages 1 through 32 of the funds and the Ceneral Long -Term Debt Croup of Accounts, as listed in the table of contents, of this report, of the City of Iowa City, Iowa, for the year ended June 30, 1979. Our examination was made in accordance with genlrally accepted auditing standards and Chapter 11 of the Code of Iowa and, accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. As described in Note 1 of the Notes to Financial Statements, the accompany- ing statements are prepared on the cash basis of accounting and accordingly they are not intended to be presented in conformity with generally accepted accounting principles. In our opinion, the financial statements mentioned above of the City of Iowa City, Iowa, present fairly the cash transactions of the funds, as listed in the table of contents of this report, for the year ended June 30, 1979, and the financial portion of the General Long -Term Debt Group of Accounts as of that date, in confor- mity with the City's cash basis accounting policy, as described in Note 1 of the Notes to Financial Statements, applied on a basis consistent with the preceding year. Iowa City, Iowa August 20, 1979 �Cll.l�ilL 4 r,.-- - _. FIICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES IIOIRES McGladwy Hendrickson &Co. CFBIIFIBU PUBLIC ACCOUNtAN15 8 To the Honorable Mayor and City Council City of Iowa City, Iowa SCOPE We have examined the financial statements of the City of Iowa City, Iowa for the year ended June 30, 1979, and have issued our report thereon dated August 20, 1979. As a part of our examination, we made a study and evaluation of the City's system of internal accounting control to the extent we considered nec- essary to evaluate the system as required by generally accepted auditing standards. Under these standards, the purposes of such evaluation are to es- tablish a basis for reliance on the system of internal accounting control in determining the nature, timing and extent of other auditing procedures that are necessary for expressing an opinion on the financial statements and to assist the auditor in planning and performing his examination of the financial statements. The objective of internal accounting control is to provide reasonable, but not absolute, assurance as to the safeguarding of assets against loss from unauthorized use or disposition, and the reliability of financial records for pre- paring financial statements and maintaining accountability for assets. The ac- counting control should not exceed the benefits derived and also recognizes that the evaluation of these factors necessarily requires estimates and judgments by management. There are inherent limitations that should be recognized in considering the potential effectiveness of any system of internal accounting control. In the performance of most control procedures, errors can result from misunderstanding of instructions, mistakes of judgment, carelessness, or other personal factors. Control procedures whose effectiveness depends on segregation of duties can be circumvented by collusion.. Similarly, control procedures can be circumvented " intentionally by management either with respect to the execution and recording of „ transactions or with respect to the estimates and judgments required in the preparation of financial statements. Further, projection of any evaluation of Internal accounting control to future periods is subject to the risk that the procedures may become inadequate because of change in conditions and that the degree of compliance with the procedures may deteriorate. Our examination of the financial statements made in accordance with generally accepted auditing standards, including the study and evaluation of the City's system of internal accounting control for the year ended June 30, 1979, that was made for the purposes set forth in the first paragraph of this report, would not necessarily disclose all weaknesses in the system because it was based on selective tests of accounting records and related data. However, ouch study and evaluation disclosed the following conditions that we believe to be weak- nesses. The corrective action proposed is also mentioned. MCROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES 110NES + A. Budget Consistency Finding: When we attempted to trace the original budget and amendments approved by the Council to the accounting records we noted several inconsistencies in fund classification of programs. We would suggest that each fund be standardized as to program to eliminate future inconsistencies. City Response: This problem has occurred in those funds which contain expenditures for more than one program. In the future, funds will be standardized by program as much as possible and program breakdowns for those funds which include more than one program will be well documented as to program content. A. Budget Amendments i. Finding: The City Finance Committee has stated in its finance manual that city councils should provide written rules as to how budgeted dollars can be transferred from one activity to another within the same program. To our knowledge such rules have not been adopted. Council approval Is not needed for such trans- fens within the same program, but written rules should be prepared governing such transfers. - City Response: It is the City's program y policy that all transfers between funds within a are submitted to Council for approval. Written rules covering this policy will be prepared and submitted to Council for approval by October 31, 1979. V C. Development of an Accounting Manual _. Finding: i — Switching the City's financial reporting to the accrual basis makes it more beneficial for the City to develop an accounting manual which would document in writing most accounting procedures. We suggest that the City consider allocating _ the time needed to develop such a manual. City Response: " Consideration will be given to the development of an accounting manual, however, it is unlikely that such a manual could be completed until after the t accrual conversion is finalized. I i r r; i MICROFILMED BY JORM MICROLAB CEDAR RAPIDS.DES MORIES M, D. Authorized Signatures Finding: While reviewing authorized bank account signature we found an account which still had an old authorized signature which should have been previously re- moved. We suggest a periodic routine be set up to review these. City Response: The bank account signature card has been updated. It should not be necessary to review these tarda at any time other than when there is a change in any City Official who is authorized to sign the cards. E. Grant Compliance Finding: In the course of our examination we noted a possible violation of the Davis - Bacon Act in a project funded by federal monies. We encourage you to hire a person to monitor the use of all state and federal grant money which comprises approximately 22% of. the City's total budget. At the present time the monitoring of these grants is scattered throughout the City and as a result it appears that the funds are not being properly monitored for specific grant requirements. City Response: With regard to the possible violation, the City is seeking to locate payroll records for one project and on another project the City has paid, those employees affected, the $47 underpayment which occurred on one payroll. A shortage of staff has attributed to the lack of monitoring. Vacant positions are being filled and these personnel will be monitoring compliance and providing assistance in project implementation. Until all current positions are filled, and an assessment is then made of the City's ability to provide suf- ficient monitoring of all projects, it is extremely difficult to weigh whether the additional cost of increasing staff would be beneficial. F. Library Purchasing Procedures Finding: At the present time the library has no written purchasing procedures. We suggest that the library adopt the City's purchasing manual until such time as the Library Board adopts its own written purchasing manual. City Response: The recommendation will be given to the Library Board. The library has some established purchasing procedures and rules. It should be no problem to review expand as necessary and gather them into a manual if the Library Board should decide it would be useful. MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES (,. Fire Protection Receipts Finding: During the year the City received payments from the University of Iowa for fire _. protection. Part of this money was receipted into the Trust and Agency Fund for police and fire pension contributions. We feel that the entire amount should be receipted into the general fund and then be transferred to the pension fund. The University is contracting with the City for fire protection, which Is e function of the general fund. City Response: The payments are based upon actual costs incurred by taxpayers in providing fire protection and these costs do include expenditures from the Trust and Agency Funds for fire pension contribution. Since the University is not a taxpayer, but utilizes City fire protection, their payments are computed based upon what their share of the cost of fire protection would be if they were a taxpayer. Since fire pensions are levied under and paid out of the Trust and Agency Fund it makes no sense to receipt that portion of the University's payment which covers pension costs into the General Fund. H. Tort Levy Proceeds Finding: In the past couple of years the City has passed a tort levy in order to create a self-insurance reserve. Based upon the City's correspondence with the State of Iowa during the year, we feel that the City is no longer able to use the tort levy to create a reserve for self-insurance and that the only thing that the funds levied in prior years can be used for is to pay insurance premiums. City Response: The.City has recently received an opinion from the State confirming that the tort liability levy cannot be used to set up a self-insurance reserve. The balance i in the tort liability fund and those funds levied to be collected in FY80 for the insurance reserve will be used for future insurance premiums, claims and damage judgments. A tort liability levy will not be levied in the future until the fund balance is used up. Consideration will be given to levying for an insurance _ reserve under the General Fund, in addition to exploring the feasibility of purchasing General Liability Insurance coverage for the City. Council will be asked to consider these alternatives during the FY81 budget discussions. I. Bond Reserve Transfers Finding: y The City presently makes bond reserve and sinking fund transfers semi- annually instead of monthly as stated in the bond ordinances. We realize MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOIIIES II that monthly transfers do create more work; however, we would suggest that if you continue to only transfer semi-annually, that transfers always be made in advance so as to never cause a technical default with the bond agreement. City Response: ~ In the future, semi-annual transfers will be made in July and January, con- _ stituting advances to the reserves. The foregoing conditions were considered in determing the nature, timing and extent of audit tests to be applied in our examination of the financial state- ments, and this report of such conditions does not modify our report, dated August 20, 1979, on such financial statements. COMPLIANCC MATTERS The following comments about the City of Iowa City's operations for the year ended June 30, 1979 are based exclusively on knowledge obtained from procedures performed during our independent examination of the financial statements of the funds of the City for the year ended June 30, 1979. 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 matters are not intended to con- atitute legal interpretations of those statutes. r 1. Official Depository Banks The City's depository banks are: Bank Maximum Authorized Deposit First National Bank, Iowa City, Iowa $6,000,000.00 Iowa State Bank, Iowa City, Iowa 6,000,000.00 Hawkeye State Bank, Iowa City, Iowa 6,000,000.00 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 expenditures during the year ended June 30, 1979, did not exceed - amounts budgeted therefore. 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 defined in the Attorney General's opinion dated March 12, 1976. MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MONIES I 4. Travel Expense No expenditures of City money for trnvel expenses of spouses of officials or employeen 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 $892,977 during the year. 7. Board Minutes No transactions were found that we believe should have been approved in the Council minutes, but were not. 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 August 20, 1979 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES 0 ; CITY OF IOWA CITY SUMMARY STATEMENT OF FUND OPERATIONS YEAR ENDED JUNE 30, 1979 RECEIPTS Property Taxes Intergovernmental Revenue Licenses &,Permits Fines & Forfeitures Charges for Services Revenue from Use of Money & Property Sale of Bonds Miscellaneous Revenue TRANSFERS FROM OTHER FUNDS Total Receipts & Transfers DISBURSEMENTS GENERAL SPECIAL REVENUE FUND FUNDS $ 4,015,810.76 $ -- 656,355.76 3,325,808.07 208,312.32 -- 259,954.34 -- 1,113,952.33 405,414.92 73,330.87 76,844.01 111,862.29 997,107.28 $ 6,439,578.67 $4,805,174.28 1,678,256.96 6,114.17 $ 8,117,835.63 $4,811,288.45 Personal Services $ 4,803,909.61 $ 452,261.60 Commodities 589,217.34 16,281.54 Services & Charges 2,219,719.92 792,430.82 Capital Outlay 373,599.36 482,464.28 Debt Service -- 395,956.25 $ 7,986,446.23 $2,139,394.49 TRANSFERS TO OTHER FUNDS 491,640.25 2,199,281.94 Total Disbursements & Transfers $ 8,478,086.48 $4,338,676.43 Receipts & Transfers Over (Under) Disbursements & Transfers $ (360,250.85) $ 472,612.02 FUND BAL. (Deficit), Beginning $ 1,196,067.07 $ 576,706.44 TRANSFERS TO CLOSE FUNDS 232,447.10 -- FUND BAL. (Deficit), Ending $ 1,068,263.32 $1,049,318.46 DEBT SERVICE FUNDS $1,143,887.15 3,653.74 10,115.71 $1,157,656.60 253,588.00 $1,411,244.60 1,291,755.10 $1,291,755.10 $1,291,755.10 $ 119,489.50 $ (86,513.75) $ 32,975.75 The notes to the financial statement are an integral part of this statement. MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MOINES 7 J J $ 4,123,413.51 $2,886,242.98 $ 914,497.40 $1,652,364.71 $ 658.23 $20,994,772.65 372,123.36 893,809.80 -- 48,699.79 - 4,005,555.14 4,495,536.87 $3,780,052.78 $ 914,497.40 $1,701,064.50 $ 658.23 $25,000,327.79 $ 9,212,577.69 $1,611,192.58 $ 426,152.39 $ 428,780.01 $ 56,659.02 $11,967,212.36 $ 2,568,253.85 $2,984,453.60 $ (469,323.78) $3,842,788.33 $ 175,788.08 $10,788,219.84 (232,447.10) _ -- 511,780,831.54 $4,595,646.18 $ (43,171.39) 84,271,568.34 $ -- $22,755,432.20 2 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MORIES INTRAGOVERN- SPECIAL TOTAL CAPITAL PRO- ENTERPRISE MENTAL SERVICE TRUST & ASSESSMENT (MEMORANDUM JECTS FUNDS FUNDS FUNDS AGENCY FUNDS FUNDS ONLY) $ -- $ -- $ -- $ 482,351.38 $ -- $ 5,642,049.29 416,031.46 -- -- 147,008.00 -- 4,545,203.29 - 4.68 -- 4,533.84 - 212,850.84 -- 64,535.40 -- -- -- 324,489.74 -- 2,630,885.58 11069.28 74,964.87 -- 4,226,286.98 295,598.27 603,530.47 1,201,034.55 255,406.92 7,706.85 2,517,105.68 12,051,967.39 898,032.61 -- -- -- 12,950,000.00 11,723.55 226,494.28 138,545.96 998,647.51 49,502.61 2,543,999.19 $12,775,320.67 $4,423,483.02 $1,340,649.79 $1,962,912.52 $ 57,209.46 $32,961,985.01 932,793.89 967,762.34 -- 166,931.99 107.79 4,005,555.14 $13,708,114.56 $5,391,245.36 $1,340,649.79 $2,129,844.51 $ 57,317.25 $36,967,540.15 $ 82,154.01 $ 856,628.43 .$ 195,904.49 $1,030,367.09 $ -- $ 7,421,225.23 49,839.69 206,239.13 529,254.68 8,185.18 -- 1,399,017.56 793,426.47 1,213,593.78 128,003.59 508,873,71 108.23 5,656,156.52 3,197,993.34 271,518.25 61,334.64 104,938.73 -- 4,491,848.60 -- 338,263.39 -- -- 550.00 2,026,524.74 $ 4,123,413.51 $2,886,242.98 $ 914,497.40 $1,652,364.71 $ 658.23 $20,994,772.65 372,123.36 893,809.80 -- 48,699.79 - 4,005,555.14 4,495,536.87 $3,780,052.78 $ 914,497.40 $1,701,064.50 $ 658.23 $25,000,327.79 $ 9,212,577.69 $1,611,192.58 $ 426,152.39 $ 428,780.01 $ 56,659.02 $11,967,212.36 $ 2,568,253.85 $2,984,453.60 $ (469,323.78) $3,842,788.33 $ 175,788.08 $10,788,219.84 (232,447.10) _ -- 511,780,831.54 $4,595,646.18 $ (43,171.39) 84,271,568.34 $ -- $22,755,432.20 2 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MORIES CITY OF IOWA CITY GENERAL FUND STATEMENT OF FUND OPERATIONS YEAR ENDED JUNE 30, 1979 The -notes to the financial statements are an integral part of this statement. 91 MICROFILMED BY JORM MICROLAB CEDAR RANDS -DES MOVIES L BUDGET ACTUAL RECEIPTS Property Taxes $4,029,061.00 $4,015,810.76 Intergovernmental Revenue 770,000.00 656,355.76 Licenses & Permits 205,250.00 208,312.32 Fines & Forfeitures 294,000.00 259,954.34 Charges for Services 713,420.00 1,113,952.33 Revenue from Use of Money & Property 65,000.00 73,330.87 Miscellaneous Revenue 39,085.00 111,862.29 $6,115,816.00 $6,439,578.67 TRANSFERS FROM OTHER FUNDS 2,170,977.00 1,678,256.96 Total Receipts & Transfers $8,286,793.00 $8,117,835.63 DISBURSEMENTS Personal Services $5,000,165.00 $4,803,909.61 Commodities 554,876.00 2,033,227.00 589,217.34 2,219,719.92 Services & Charges Capital Outlay 407,729.00 373,599.36 $7,995,997.00 $7,986,446.23 TRANSFERS TO OTHER FUNDS 936,110.00 491,640.25 Total Disbursements & Transfers $8,932,107.00 $8,478,086.48 Receipts & Transfers Over (Under) Disbursements & Transfers $ (645,314.00) $ (360,250.85) FUND BLANACE, Beginning 1,196,067.07 1,196,067.07 TRANSFERS TO CLOSE SPECIAL '- 232,447.10 ASSESSMENT FUNDS FUND BALANCE, Ending $ 550,753.07 $1,068,263.32 The -notes to the financial statements are an integral part of this statement. 91 MICROFILMED BY JORM MICROLAB CEDAR RANDS -DES MOVIES L CITY OF IOWA CITY DEBT SERVICE FUND STATEMENT OF FUND OPERATIONS YEAR ENDED JUNE 30, 1979 i BUDGET ACTUAL RECEIPTS Property Taxes $1,153,316.00 $1,143,887.15 Revenue from Use of Money & Property -- 3,653.74 Miscellaneous Revenue, Accrued Interest & Premium on Bonds Sold -- 10,115.71 _j $1,153,316.00 $1,157,656.60 i TRANSFERS FROM OTHER FUNDS 253,588.00 253,588.00 ! i Total Receipts & Transfers $1,406,904.00 , $1,411,244.60 j DISBURSEMENTS . $1,328,766.00 $1,291,755.10 Total Disbursements $1,328,766.00 $1,291,755.10 Receipts & Transfers Over (Under) Disbursements $ 78,138.00 $ 119,489.50 JJ FUND BAL. (Deficit), Beginning (86,513.75) (86,513.75) II FUND BAL. (Deficit), Ending 1__L8,375.75) $ 32,975.75 I —+ iJ i —� The notes to the financial statements are an integral part of this statement. � J I i i i_ • 4 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS-DES NOIIIES a+ MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES 140111ES CITY OF IOWA CITY _ SPECIAL REVENUE FUNDS STATEMENT OF FUND OPERATIONS YEAR ENDED JUNE 30, 1979 COMMUNITY DEVELOPMENT ROAD URBAN LOW RENT BLOCK GRANT USE TAR RENEWAL HOUSING RECEIPTS Intergovernmental Rev. $ 633,959.66 $1,314,401.17 $ -- $600,532.37 Charges for Services -- -- -- -- Revenue for Use of Money & Property 17,869.22 20,912.50 236.62 2,382.27 Miscellaneous Revenue Sale of Land 854,089.00 -- -- -- Other 63,629.88 1,375.00 -- 1,193.11 $1,569,547.76 $1,336,688.67 $ 236.62 $604,107.75 TRANSFERS FROM OTHER .FUNDS 6,114.17 -- - -- Total Receipts & Transfers $1,575,661.93 $1,336,688.67 $ 236.62 $604,107.75 ` DISBURSEMENTS Personal Services $ 270,268.54 $ -- $ -- $ 60,091.31 Commodities 15,145.14 -- -- 565.20 Services & Charges 194,419.63 -- (857.86) 558,585.39 Capital Outlay 468,751.10 -- -- 8,138.76 Debt Service -- -- -- -- $ 948,584.41 $ -- $ (857.86) $627,380.66 TRANSFERS TO OTHER FUNDS 98,964.72 1,528,483.92 -- Total Disbursements & Transfers $1,047,549.13 $1,528,483.92 $ (857.861 $627,380.66 Receipts & Transfers Over (Under) Disbursements & Transfers $ 528,112.80 $ (191,795.25) $ 1,094.48 $(23,272.91) FUND BAL. (Deficit), Beg. (145,368.06) 365,811.41 14,813.01 119,849.51 ` TRANSFER TO CLOSE FUND 15,664.05 -- (15,664.05) -- FUND BAL. (Deficit), End. $ 398,408.79 $ 174,016.16 $ 243.44 $ 96,576.60 ` The notes to the financial statements are an integral part of this statement. — 5 -- MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES 140111ES r MICROFILMED BY JORM MICROLRB CEDAR RAPIDS -DES IIOIIIES SMALL FEDERAL REIMBURSABLE INDUSTRIAL CITIES REVENUE SHARING PROGRAMS REVENUE BOND PROGRAM TOTAL $ 630,090.00 -- $ 146,824.87 8,230.99 $ -- 397,183.93 $ -- -- $3,325,808.07 405,414.92 35,443.40 -- -- -- 76,844.01 854,089.00 1,375.00 75,445.29 -- -- 143.018.28 $ 666,908.40 $ 230,501.15 $ 397,183.93 $ -- $4,805,174.28 6,114.17 $ 666,908.40 $ 230,501.15 $ 397,183.93 $ -- $4,811,288.45 $ -- $ 119,037.41 $ -- $ 2,864.34 52,261-60 $ 416,281.54 555.64 -- 5.56 i 38,819.62 1,227.25 236.79 792,430.82 5,574.42 395,956.25 -- 482,464.28 395,956.25 $ __ $ 163,987.09 $ 397,183.50 $ 3,116.69 $2,139,394.49 J 541,833.30 30,000.00 -- -- 2,199,281.94 $ 541,833.30 $ 193,987.09 $ 397,183.50 3,116.69 $4,338,676.43 J, $ 125,075.10 $ 36,514.06 $ .43 $(3,116.69) $ 472,612.02 - I 258,241.68 (36,643.21) 2.10 -- 576,706.44 _ $ 383,316.78 $ (129.15) $ 2.53 $ 3,116.69 $1,049,318.46 r MICROFILMED BY JORM MICROLRB CEDAR RAPIDS -DES IIOIIIES . , CITY OF IOWA CITY _ CAPITAL PROJECTS FUNDS STATEMENT OF FUND OPERATIONS YEAR ENDED JUNE 30, 1979 WATER SYSTEM LEISURE & CULTURAL CONSTRUCTION OPPORTUNITIES CONST;. RECEIPTS Budget Actual Budget Actual Intergovernmental Rev. $ -- $ __ $ __ $ Charges for Services Revenue from Use of Money & Property __ 71.42 Sale of Bonds Miscellaneous Revenue -- -- 3,500,000.00 3,500,000.00 $ -- $ 71.42 $3,500,000.00 $3,500,000.00 TRANSFERS FROM OTHER FUNDS 7,864.00 6,612.79 45,000.00 43,722.18 u Total Receipts & Transfers $ 7,864.00 $ 6,684.21 $3,545,000.00 $3,543,722.18 .. DISBURSEMENTS Personal Services $ -- $ -- $ -- $ 26,910.51 Commodities -- -- 2,405.00 Services & Charges -- 723.40 -- 136,249.80 Capital Outlay 244,642.00 43,025.00 3,545,000.00 172,794.66 $ 244,642.00 $ 43,748.40 $3,545,000.00 $ 338,359.97 TRANSFERS TO OTHER FUNDS -- 199,642.38 -- -- Total Disbursements & Transfers $ 244,642.00 $ 243,390.78 $3,545,000.00 $ 338,359.97 Receipts & Transfers Over (Under) Disbursements & — Transfers $ (236,778.00)$(236,706.57)$ -- $3,205,362.21 FUND BAL. (Deficit), Beg. 238,014.49 238,014.49 1,059.60 1,059.60 — FUND BAL. (Deficit), End. $ 1,236.49 $ 1,307.92 $ 1,059.60 $3,206,421.81 " The notes to the financial statements are an integral part of this statement. 7 r- -- — - MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES POLLUTION CONTROL SYSTEM IMPROVEMENT Budget Actual $1,592,599.00 $ 55,399.00 -- 41,542.18 4,615,000.00 1,465,000.00 -- 864.60 $6,207,599.00 $1,562,805.78 331,592.00 8,409.34 $6,539,191.00 $1,571,215.12 130,273.60 6,559,533.00 200.00 $6,559,533.00 $ 130,473.60 -- 122,480.98 $6,559,533.00 $ 252,954.58 $ (20,342.00) $1,318,260.54 (75,752.95) (75,752.95) $ (96,094.95) $1,242,501.59 0 STREET & TRAFFIC CONTROL CONSTRUCTION Budget Actual $ 1,329,802.00 $ 317,574.86 -- 51,371.43 608,330.00 2,160,000.00 -- 4,752.40 $ 1,938,132.00 $2,533,698.69 610,031.00 554,487.93 $ 2,548,363.00 $3,088,186.62 $ -- $ 55,243.50 - 43,595.62 149,005.58 4,448,841.00 1,431,679.55 $ 4,448,841.00 $1,679,524.25 -- 50,000.00 $ 4,448,841.00 $1,729,524.25 $(1,900,418.00) $1,358,662.37 1,900,095.62 1,900,095.62 82.38) $3,258,15 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES 1101NES . -, CITY OF IOWA CITY CAPITAL PROJECTS FUNDS STATEMENT OF FUND OPERATIONS YEAR ENDED JUNE 30, 1979 RECEIPTS Intergovernmental Revenue Revenue from Use of Money & Property Sale of Bonds Miscellaneous Revenue BRIDGE PARKING FACILITIES CONSTRUCTION CONSTRUCTION Budget Actual Bu get Actual 23,826.66 200,000.00 176,463.31 620,000.00 625,000.00 4,301,967.00 4,301,967.39 30.80 -- 534.60 -- $ 620,000.00 $649,361.26 $4,501,967.00 $4,478,461.50 845 000 00 -- TRANSFERS FROM OTHER FUNDS -- '- ,_, Total Receipts & Transfers $ 620,000.00 $649,361.26 $5,346,967.00 $4,478,461.50 DISBURSEMENTS $ $ $ Personal Services $ 544.45 Commodities _ -- 40,071.59 -- 280,577.55 Services & Charges Capital Outlay 840,596.00 374,171.99 4,197,750.00 919,570.51 $ 840,596.00 $414,788.03 $4,197,750.00 $1,200,148.06 -J TRANSFERS TO OTHER FUNDS -- -- Total Disbursements & $ 840,596.00 $414,788.03 $4,197, 750.00 $1,200,148.06 Transfers Receipts & Transfers Over (Under) Disbursements & $(220,596.00)$234,573.23 $1,149,217.00 $3,278,313.44 Transfers FUND BAL. (Deficit), Beginning 225,441.60 225,441.60 296,220.73 296,220.73 FUND BAL. (Deficit), Ending $ 4,845.60 $460,014.83 $1,445,437.73 $3,574,534.17 The notes to the financial statements are an integral part of this statement. 0 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES 14011JES B A MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MORIES OTHER CONSTRUCTION TOTAL Budget Actual Actual —; $ 67,500.00 $ 43,057.60 $ 416,031.46 i -- 2,323.27 295,598.27 522_000.00 -- 12,051,967.39 �I 5,541.15 11,723.55 $ 589,500.00 $ 50,922.02 $12,775,320.67 1,236,635.00 319,561.65 932,793.89 $1,826,135.00 $370,483.67 $13,708,114.56 J $ -- $ -- $ 82,154.01 - 3,294.62 49,839.69 88,835.00 56,524.95 793,426.47 1,737,300.00 256,551.63 3,197,993.34 $1,826,135.00 $316,371.20 $ 4,123,413.51 -- -- 372,123.36 j i $1,826,135.00 $316,371.20 $ 4,495,536.87 J S -- $ 54,112.47 $ 9,212,577.69 (16,825.24) 16,825.24) 2,568,253.85 $ (16,825.24) $ 37,287.23 $11,780,831.54 � u I '1 I � 10 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MORIES r CITY OF IOWA CITY ENTERPRISE FUNDS -SUMMARY OF ALL FUNDS SUMMARY STATEMENT OF FUND OPERATIONS YEAR ENDED JUNE 30, 1979 RECEIPTS Licenses & Permits Fines & Forfeitures Charges for Services Revenue from Use of Money & Property Sale of Bonds Miscellaneous TRANSFERS FROM OTHER FUNDS Total Receipts & Transfers DISBURSEMENTS Personal Services Commodities Services & Charges Capital Outlay Debt Service TRANSFERS TO OTHER FUNDS Total Disbursements & Transfers PARKING REVENUE 64,535.40 380.00 464,269.96 898,032.61 74,470.66 $1,501,688.63 $1,501,688.63 $ 44,223.93 7,824.16 140,969.00 6,080.00 $ 199,097.09 3,982.62 $ 203,079.71 Receipts & Transfers Over (Under) Disbursements & Transfers $1,298,608.92 FUND BAL. (Deficit), Beginning 1,155,204.64 FUND BAL. (Deficit), Ending $2,453,813.56 SEWER REVENUE 875,801.58 58,751.04 28,216.28 $ 962,768.90 208,879.00 $1,171,647.90 $ 250,898.26 35,466.57 244,188.12 2,133.73 95,832.50 $ 628,519.18 364,361:00 $ 992,880.18 $ 178,767.72 822,392.01 $1,001,159.73 WATER REVENUE 1,387,180.28 52,360.74 74,887.66 $1,514,428.68 373,629.39 $1,888,058.07 $ 320,868.92 130,977.11 439,621.67 256,785.59 242,430.89 $1,390,684.18 484,467.18 $1,875,151.36 $ 12,906.71 928,162.08 $ 941,068.79 The notes to the financial statements are an integral part of this statement. it MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES M0114CS - REFUSE COLLECTION LANDFILL AIRPORT _ REVENUE REVENUE REVENUE TOTAL $ $ 4.68 $ $ 4.68 _ — 64,535.40 47,083.75 320,439.97 -- 2,630,885.58 ` I 1,535.27 864.96 25,748.50 603,530.47 -- -- -- 898,032.61 J _ 3,144.73 20,100.91 25,674.04 _ 226.494.28 $,51,763.75 $ 341,410.52 $ 51.,422.54 $4,423,483.02 .a 345,253.95 40,000.00 -- 967,762.34 $397,017.70 $ 381,410.52 $ 51,422.54 $5,391,245.36 r 158,156.09 82,481.23 -- 856,628.43 's 4,409.35 20,311.27 7,250.67 206,239.13. 240,775.18 114,958.44 33,081.37 1,213,593.78 4,000.00 1,947.65 571.28 271,518.25 -- -- 338,263.39 $407,340.62 $ 219,698.59 $ 40,903.32 $2,886,242.98 —' 402.25 40,596.75 -- 893,809.80 $407,742.87 $ 260,295.34 $ 40,903.32 $3,780,052.78 I .• $(10,725.17) $ 121,115.18 $ 10,519.22 $1,611,192.58 I I1 10,850.00 (26,861.78) 94,706.65 2,984,453.60 i $ 124.83 $ 94,253.40 $ 105,225.87 $4,595,646.18 _ 12 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES n CITY OF IOWA CITY -- ENTERPRISE FUNDS -PARKING REVENUE FUND STATEMENT OF FUND OPERATIONS YEAR ENDED JUNE 30, 1979 PARKING REVENUE PARKING REVENUE BOND & INTEREST OPERATIONS SINKING -- BudgetctuaI Actual RECEIPTS Fines & Forfeitures $ -- $ 64,535.40 $ -- Charges for Services -- 380.00 -- Revenue from Use of Money & Property 352,400.00 452,237.02 10,463.17 Sale of Bonds 428,332.61 Sale of Land __ 33,500.00 Miscellaneous Revenue 400.00 3,022.33 22,527.72 $ 352,800.00 $ 553,674.75 $461,323.50 TRANSFERS FROM OTHER FUNDS Total Receipts & Transfers $ 352,800.00 $ 553,674.75 $461,323.50 DISBURSEMENTS Personal Services $ 47,415.00 $ 44,223,93 $ -- Commodities 4,856.00 7,824.16 ' Services & Charges 27,018.00 122,981,07 2,528.14 Capital Outlay 8,820.00 6,080.00 -- $ 88,109.00 $ 181,109.16 $ 2,528.14 TRANSFERS TO OTHER FUNDS 858,687.00 3,982.62 -- Total Disbursements & Transfers $ 946,796.00 $ 185,091.78 $ 2,528.14 Receipts & Transfers Over (Under) Disbursements & Transfers $ (593,996.00)$ 368,582.97 $458,795.36 FUND BALANCE, Beginning 1,155,204.68 1,155,204.64 -- FUND BALANCE, Ending $ 561,208.68 $1,523,787.61 $458,795.36 The notes to the financial statements are an integral part of this h, statement. 13 MICROFILMED BY JORM MICROLAB ' CEDAR RAPIDS -DES ?101 NES i m PARKING REVENUE BOND RESERVE Act— u ---a 1,569.77 469,100.00 _15.420 61 $486,690.38 $486,6690_38 15,459.79 $15,459 1.15,459.79 $471,230.59 $471,230.59 14 TOTAL Actua 40 380.00 464,269.96 898,032.61 33,500.00 40,970.66 $ 1,501,688.63 $ 1,50_ 1 88.63 $ 44,223.93 7,824.16 140,969.00 6,080.00 $ 199 3,982.62 8 20_ 3,079.7 $ 1,298,608.92 1,115,204. 64 L2,453,813.56 _ MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES i "l i_ +I '1 I J. I —, i_ � 1 i j � i J i i i PARKING REVENUE BOND RESERVE Act— u ---a 1,569.77 469,100.00 _15.420 61 $486,690.38 $486,6690_38 15,459.79 $15,459 1.15,459.79 $471,230.59 $471,230.59 14 TOTAL Actua 40 380.00 464,269.96 898,032.61 33,500.00 40,970.66 $ 1,501,688.63 $ 1,50_ 1 88.63 $ 44,223.93 7,824.16 140,969.00 6,080.00 $ 199 3,982.62 8 20_ 3,079.7 $ 1,298,608.92 1,115,204. 64 L2,453,813.56 _ MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES CITY OF IOWA CITY ENTERPRISE FUNDS -SEWER REVENUE FUNDS STATEMENT OF FUND OPERATIONS YEAR ENDED JUNE 30, 1979 POLLUTION CONTROL SEWER DEPRECIATION OPERATION & MAINTENANCE EXTENSION & IMPROVEMENT Budget Actual Budget Actual RECEIPTS — Charges for Services $ 865,500.00 $ 875,801.58 $ -- $ -- Revenue from Use of Money & Property 17,250.00 36,020.28 2,000.00 11,025.36 — i Miscellaneous Revenue 2,600.00 6,427.95 -- 178.75 $ 885,350.00 $ 918,249.81 $ 2,000.00 $ 11,204.11 TRANSFERS FROM OTHER FUNDS -- -- 94,000.00 94,947.00 Total Receipts & Transfers $ 885,350.00 $ 918,249.81 $ 96,000.00 $ 106,151.11 I DISBURSEMENTS i Personal Services $ 261,556.00 $ 250,898.26 $ __ $ Commodities 51,967.00 35,466.57 Services & Charges 148,645.00 222,566.16 -- - - Capital Outlay 21,849.00 2,133.73 -- Debt Service -- -- -- -- - $ 484,017.00 $ 511,064.72 $ -- $ -- I TRANSFERS TO OTHER FUNDS 687,793.00 $ 289,467.00 25,000.00 947.00 Total Disbursements & Transfers $1,171,810.00 $ 800,531.72 $ 25,000.00 $ 947.00 Receipts & Transfers Over (Under) Disbursements & Transfers i $ (286,460.00)$ 117,718.09 $ 71,000.00 $ 105,204.11 - FUND BALANCE, Beginning 477,917.02 477,917.02 106,043.96 106,043.96 i FUND BALANCE, Ending i 1_121 457.02 $ 595,635.11 $ 171,043.96 $ 211,248.07 The notes to the financial statements are an integral part of this statement. _ 15 _. MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES IIOIIIES SEWER BOND & INTEREST RESERVE Budget Actual Actual 2,500.00 3,579.46 _- _ 39 7,500.00 $ 22,536.85 8,125.94 - -- -.._ $120,521.85 2,652.19 $ 7,500.00 $ 10,778.13 18,969.77 12,000.00 95,832.50 15,947.00 $ 19,500.00 $ 26,725.13 -- 2,652.19 -- $ $ 2,652.19 82,000.00 73,947.00 $ 82,000.00 $ 76,599.19 $(62,500.00) $(49,874.06) 188,772.28 188,772.28 $126,272.28 1138,898.22 SEWER BOND & INTEREST SINKING Budget Actual 2,500.00 3,579.46 _- _ 39 $ 2,500.00 $ 22,536.85 107,485.00 97,985.00 $109,985.00 $120,521.85 -- 18,969.77 95,485.00 95,832.50 $ 95,485.00 $114,802.27 $ 95,485.00 $114,802.27 $ 14,500.00 $ 5,719.58 49,658_75 49,658.75 $ 64,158.75 $ 55,378.33 16 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES 110IIIES TOTAL Actual $ 875,801.58 58,751.04 28,216.28 $ 962,768.90 208,879.00 $1,171,647.90 $ 250,898.26 35,466.57 244,188.12 2,133.73 95,832.50 $ 628,519.18 364,361.00 $ 992,880.18 $ 178,767.72 822,392.01 $1,001,159.73 n r"l CITY OF IOWA CITY ENTERPRISE FUNDS -WATER REVENUE FUNDS STATEMENT OF FUND OPERATIONS YEAR ENDED JUNE 30, 1979 WATER OPERATION WATER DEPRECIATION AND MAINTENANCE EXTENSION & IMPROVEMENT Budget Actual Budget ctua RECEIPTS Charges for Services $1,375,000.00 $1,387,180.28 $ -- $ -- Revenue from Use of Money & Property 17,000.00 15,963.82 5,000.00 10,633.71 j Miscellaneous Revenue 65,300.00 74,337.66 -- 550.00 j $1,457,300.00 $1,477,481.76 $ 5,000.00 $ 11,183.71 TRANSFERS FROM OTHER FUNDS 54,500.00 54,500.00 36,000.00 36,000.00 I Total Receipts & Transfers $1,511,800.00 $1,531,981.76 $ 41,000.00 $ 47,183.71 DISBURSEMENTS Personal Services $ 344,562.00 $ 320,868.92 $ -- $ -- Commodities 234,057.00 130,977.11 -- -- Services & Charges 254,494.00 439,609.29 -- -- Capital Outlay 274,678.00 256,785.59 -- -- Debt Service -- -- -- -- $1,107,791.00 $1,148,240.91 $-- TRANSFERS TO OTHER FUNDS 571,501.00 411,009.79 54,500.00 54,500.00 Total Disbursements & Transfers $1,679,292.00 $1,559,250.70 $ 54,500.00 $ 54,500.00 Receipts & Transfers Over (Under) Disbursements & Transfers $ (167,492.00) $ (27,268.94) $(13,500.00) $ (7,316.29) FUND BALANCE, Beginning 348,302.16 348,302.16 158,124.40 158,124.40 FUND BALANCE, Ending i $ 180,810.16 $ 321,033.22 $144,624.40 $150,808.11 i I The notes to the financial statements are an I � integral part of this statement. i 17 MICROFILMED BY JORM MICROLAB .I CEDAR RAPIDS -DES MOINES J r-, WATER OPERATION & WATER BOND WATER BOND & MAINTENANCE RESERVE & INTEREST RESERVE INTEREST SINKING TOTAL Budget ActualBudget Actual Budget Actual Actual $ -- $ -" $ -- $ "" $ -- $ -- $1,387,180.28 1,500_00 3,533.00 20,000.00 19,643.29 -- 2,586.92 52,360.74 -- -- -- "- 74,887.66 $ 1,500.00 $ 3,533.00 $ 20,000.00 $ 19,643.29 $ -- $ 2,586.92 $1,514,428.68 -- -- 30,000.00 30,000.00 253,129.00 253,129.39 373,629.39 $ 1,500.00 $ 3,533.00 $ 50,000.00 $ 49,643.29 $253,129.00 $255,716.31 $12888,058.07 i $ -- $ -- $ -- $ -- $ -- $ -- $ 320,868.92 -- "" -- -- -- 130,977.11 I "" -- -- -- -- 12.38 439,621.67 ! -" -" -- -- 256,785.59 -' -- -- -- 248,129.00 242,430.89 242,430.89 $ -- $ -- $ -- $ -- $248,129.00 $242,443.27 $1,390,684.18 -- -- 18,957.00 18,957.39 -- -- 484,467.18 $ -- $ -- $ 18,957.00 $ 18,957.39 $248,129.00 $242,443.27 $1,875,151.36 S 1,500.00 S 3,533.00 $ 31,043.00 $ 30,685.90 $ 5,000.00 $ 13,273.04 $ 12,906.71 .53,030.85 53,030.85 272,774.69 272,774,69 95,929.98 95,929.98 928,162.08 $54,530.85 $56,563.85 $303,817.69 $303,460.59 $100,929.98 $109,203.02 $ 941,068.79 In MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES IIOIIIES CITY OF IOWA CITY _ ENTERPRISE FUNDS -REFUSE COLLECTION REVENUE FUNDS STATEMENT OF FUND OPERATIONS YEAR ENDED JUNE 30, 1979 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MOINES REFUSE COLLECTION REFUSE COLLECTION OPERATIONS RESERVE TOTAL Budget Actual Budget Actual Actual RECEIPTS — Charges for Services $ 46,800.00 $ 47,083.75 $ -- $ -- $ 47,083.75 Revenues from Use of Money & Property -- -- 1,740.00 1,535.27 1,535.27 - Miscellaneous Revenue -- 3,062.23 -- 82.50 3,144.73 $ 46,800.00 $ 50,145.98 $ 1,740.00 $ 1,617.77 $ 51,763.75 TRANSFERS FROM OTHER FUNDS 346,476.00 345,253.95 50,000.00 -- 345,253.95 j Total Receipts & Transfers $393,276.00 $395,399.93 $51,740.00 $ 1,617.77 $397,017.70 DISBURSEMENTS Personal Services $174,950.00 $158,156.09 $ -- $ -- $158,156.09 u i Commodities 1,907.00 4,409.35 -- -- 4,409.35 Services & Charges 116,289.00 204,473.24 -- 36,301.94 240,775.18 Capital Outlay 29,375.00 4,000.00 55,000.00 -- 4,000.00 $322,521.00 $371,038.68 $55,000.00 $36,301.94 $407,340.62 i TRANSFERS TO OTHER FUNDS 71,657.00 402.25 -- -- 402.25 Total Disbursements & Transfers $394,178.00 $371,440.93 $55,000.00 $36,301.94 $407,742.87 Receipts & Transfers - Over (Under) Dis- bursements & Trans- fers $ (902.00)$ 23,959.00 $(3,260.00A(34,684.17)$(10,725.17) FUND BAL. (Deficit), _ Beginning 23,959.00) 23,959.00) 34,809.00 34,809.00 10,850.00 FUND BAL. (Deficit), Ending $ 24,861.00)$ -- $31,549.00 $ 124.83 $ 124.83 The notes to the financial statements are an integral part of this statement. 19 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MOINES M , Ir CITY OF IOWA CITY ENTERPRISE FUNDS -LANDFILL REVENUE FUNDS STATEMENT OF FUND OEPRATIONS YEAR ENDED JUNE 30, 1979 LANDFILL OPERATIONS LANDFILL RESERVES TOTAL Budget Actual BudgetActual Actual RECEIPTS $ $ _ $ 4.68 Licenses & Permits $ -- $ 4.68 __ 320,434.97 Charges for Services 351,376.00 320,439.97 -- Revenue from Use of Money & Property - 32.50 2,000.00 832.46 864.96 Miscellaneous Revenue -- 20,018.41 -- 82.50 20,100.91 $351,376.00 $340,495.56 $ 2,000.00 $ 914.96 $341,410.52 TRANSFERS FROM OTHER 98,000.00 40,000.00 40,000.00 FUNDS "- Total Receipts & Transfers $351,376.00 $340,495.56 $100,000.00 $40,914.96 $381,410.52 DISBURSEMENTS __ Personal Services $ 81,920.00 $ 82,481.23 $ '" $ $ PO,381.27 1.23 Commodities 12,792.00 20,311.27 __ 114,311.44 Services & Charges 58,160.00 114,958.44 1,947.65 Capital Outlay 57,070.00 1,947.65 -- $209,942.00 $219,698.59 $ -- $ -- $219,698.59 TRANSFERS TO OTHER 40,596.75 FUNDS 120,893.00 40,596.75 -- -- — Total Disbursements &295.34 Transfers $330,835.00 $260,295.34 $ -- $ -- $260, Receipts & Transfers Over (Under) Dis- bursements & Trans- fers $ 20,541.00 $ 80,200.22 $100,000.00 $40,914.96 $121,115.18 FUND BALANCE (Deficit), 861.78) Beginning $(66,427.17 $(66,427.17 8 39,565.39 $39,565.39 S(26, FUND BALANCE (Deficit), Ending $ 45,886.17) $ 13,773.05 $139,565.39 $80,480.35 $ 94,253.40 The notes to the financial statements are an integral part of this statement. 20 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOVIES 8 I CITY OF IOWA CITY ENTERPRISE FUNDS -AIRPORT REVENUE FUND STATEMENT OF FUND OPERATIONS YEAR ENDED JUNE 30, 1979 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MOINES AIRPORT REVENUE BUDGET ACTUAL RECEIPTS Revenue from Use of Money & Property $ 18,500.00 $ 25,748.50 — Miscellaneous Revenue 97,749.00 25,674.04 TOTAL RECEIPTS $ 116,249.00 $ 51,422.54 DISBURSEMENTS Personal Services $ 3,500.00 $ -- Commodities 10,140.00 7,250.67 Services & Charges 27,721.00 33,081.37 Capital Outlay -- 571.28 j TOTAL DISBUSREMENTS $ 41,361.00 $ 40,903.32 Receipts Over (Under) ` Disbursements $ 74,888.00 $ 10,519.22 FUND BAL. (Deficit), Beginning 94,706.65 94,706.65 FUND BAL. (Deficit), Ending $ 169,594.65 $ 105,225.87 i ,.a j' ' +I The notes to the financial statements are an integral part of this statement. .. f I i i I 21 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MOINES CITY OF IOWA CITY INTRAGOVERNMENTAL SERVICE FUNDS STATEMENT OF FUND OPERATIONS YEAR ENDED JUNE 30, 1979 FUND BAL. (Deficit), Beginning (469,663.88) FUND BAL. (Deficit), Ending $ (53,788.62) CENTRAL EQUIPMENT SUPPLY MAINTENANCE & PRINTING DIVISION RECEIPTS $ 1,069.28 Charges for Services $ - Revenue from Use of 138,545.96 Money & Property 1,201,034.55 Miscellaneous Revenue: Reimbursement of Expenses 81,605.89 $1,282,640.44 TRANSFERS FROM OTHER FUNDS -- Total Receipts & Transfers $1,282,640.44 DISBURSEMENTS Personal Services $ 195,904.49 Commodities 498,922.71 Services & Charges 111,653.34 Capital Outlay 60,284.64 $ 866,765.18 TRANSFERS TO OTHER FUNDS Total Disbursements & Transfers $ 866,765.18 Receipts & Transfers Over (Under) Disbursements & Transfers $ 415,875.26 FUND BAL. (Deficit), Beginning (469,663.88) FUND BAL. (Deficit), Ending $ (53,788.62) CENTRAL SUPPLY & PRINTING TOTAL $ 1,069.28 $ 1,069.28 -- 1,201,034.55 56,940.07 138,545.96 $ 58,009.35 $1,340,649.79 $ 58,009.35 $1,340,649.79 $ -- $ 195,904.49 30,331.97 529,254.68 16,350.25 128,003.59 11050.00 61,334.64 $ 47,732.22 $ 914,497.40 $ 47,732.22 $ 914,497.40 $ 10,277.13 $ 426,152.39 340.10 (469,323.78) $ 10,617.23 $ (43,171.39) The notes to the financial statements are an integral part of this statement 22 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MOINES CITY OF IOWA CITY TRUST & AGENCY FUNDS SUMMARY STATEMENTS OF FUND OPERATIONS YEAR ENDED JUNE 30, 1979 RECEIPTS Property Taxes Intergovernmental Revenue License & Permits Charges for Services Revenues from Use of Money & Property Miscellaneous Revenue: Contribution to Pension &R t. PENSION & RETIREMENT TRUST FUNDS FUNDS $ 482,351.38 $ -- 120,008.00 -- 51,402.98 -- 14,214.26 218,085.32 AGENCY FUNDS TOTAL $ -- $ 482,351.38 27,000.00 147,008.00 4,533.84 4,533.84 23,561.89 74,964.87 23,107.34 255,406.92 e irement Other -- 411,164.15 8,016.12 227,570.47 351,896.77 $ 675,992.74 $ 856,819.94 $430,099.84 TRANSFERS FROM OTHER FUNDS 7,795.00 -- 159,136.99 Total Receipts & Transfers $ 683,787.74 $ 856,819.94 $589,236.83 DISBURSEMENTS Personal Services Commodities $ 747,866.82 $ 204,649.68 $ 77,850.59 Services & Charges 150.00 45,077.67 62.10 68,443.84 7,973.08 395,352.20 Capital Outlay -- 9 512 57 95 426 TRANSFERS TO OTHER FUNDS Total Disbursements & Transfers Receipts & Transfers Over (Under) Disbursements & Transfers FUND BALANCE, Beginning FUND BALANCE, Ending .16 $ 793,094.49 $ 282,668.19 $576,602.03 -- 6,407.50 $ 42,292.29 411,164.15 587,483.36 $1,962,912.52 166,931.99 $2,129,844.51 $1,030,367.09 8,185.18 508,873.71 104,938.73 $1,652,364.71 8 48,699.79 $ 793,094.49 $ 289,075.69 $618,894.32 $1,701,064.50 $(109,306.75)$ 567,744.25 $(29,657.49) $ 428,780.01 253,899.38 3,141,455.96 447,432.99 3,842,788.33 — $ 144,592.63 $3,709,200.21 $417,775.50 $4,271,568.34 The notes to the financial statements are an integral part of this statement. 23 MICROFILMED BY JORM MICROLAB i CEDAR RAPIDS -DES tjoltiEs CITY OF IOWA CITY TRUST & AGENCY FUNDS -PENSION & RETIREMENT FUND STATEMENT OF FUND OPERATIONS YEAR ENDED JUNE 30, 1979 RECEIPTS Property Taxes InLergovernmenLdl Revenue Charges for Services Revenue from Use of Money & Property Miscellaneous Revenue TRANSFERS FROM OTHER FUNDS Total Receipts & Transfers DISBURSEMENTS Personal Services Commodities Services & Charges TRANSFERS TO OTHER FUNDS Total Disbursements & Transfers Receipts & Transfers Over (Under) Disbursements FUND BALANCE, Beginning FUND BALANCE, Ending BUDGET ACTUAL $ 494,083.00 $ 482,351.38 - 120,008.00 -- 51,402.98 60,058.00 14,214.26 -- 8,016.12 $ 554,141.00 $ 675,992.74 7,795.00 7,795.00 $ 561,936.00 $ 683,787.74 $ 754,320.00 $ 747,866.82 -- 150.00 14,415.00 45,077.67 $ 768,735.00 $ 793,094.49 $ 768,735.00 $ 793,094.49 $ (206,799.00) $ (109,306.75) 253,899.38 253,899:38 $ 47,100.38 $ 144,592.63 The notes to the financial statements are an integral part of this statement. 24 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MOINES CITY OF IOWA CITY TRUST & AGENCY FUNDS -TRUST FUNDS STATEMENT OF FUND OPERATIONS -YEAR ENDED JUNE 30, 1979 RECEIPTS Revenue from Use of Money & Property Miscellaneous Revenue: Contribution to Pension and Retirement Other TRANSFERS FROM OTHER FUNDS Total Receipts & Transfers DISBURSEMENTS Personal Services Commodities Services & Charges Capital Outlay TRANSFERS -TO OTHER FUNDS Total Disbursements & Transfers Receipts & Transfers Over (Under)Disbursements & Transfers FUND BALANCE, Beginning FUND BALANCE, Ending I LIBRARY j i f i i i i I i PARK CITY OF IOWA CITY TRUST & AGENCY FUNDS -TRUST FUNDS STATEMENT OF FUND OPERATIONS -YEAR ENDED JUNE 30, 1979 RECEIPTS Revenue from Use of Money & Property Miscellaneous Revenue: Contribution to Pension and Retirement Other TRANSFERS FROM OTHER FUNDS Total Receipts & Transfers DISBURSEMENTS Personal Services Commodities Services & Charges Capital Outlay TRANSFERS -TO OTHER FUNDS Total Disbursements & Transfers Receipts & Transfers Over (Under)Disbursements & Transfers FUND BALANCE, Beginning FUND BALANCE, Ending I LIBRARY GIFTS PARK PERPETUAL & BEQUESTS TRUSTS CARE TRUST $ -- $ -- $ 3,457.80 7,413.81 -- --13.75 $ 7,413.81 $ -- $ 3,471.55 $ 7,413.81. $ -- $ 3,471.55 62.10 --. -- 1,127.43 -- -- 5,464.57 -- -- $ 6,654.10 $ -- $ -- -- -- 6,407.50 $ 6,654.10 $ -- $ 6,407.50 $ 759.71 $ -- $ (2,935.95) 5,248.92 1,200.51 ._ 83,850.17 $ 6,008.63 $ 1,200.51 $ 80,914.22 The notes to the financial statements are an integral part of this statement. 25 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MOINES POLICE PENSION FIRE PENSION & RETIREMENT_ & RETIREMENT $ 104,649.36 $ 109,970.96 169,755.53 241,408.62 100,491.84 115,988.00 $ 374,896.73 $ 467,367.58 $ 374,896.73 $ 467,367.58 $ 81,972.92 $ 122,676.76 35,337.32 31,979.09 $ 117,310.24 $ 154,655.85 $ 117,310.24 $ 154,655.85 257,586.49 $ 312,711.73 1,476,714.96 1,573,330.92 $1,734,301.45 $1,886,042.65 .. SPECIAL POPULATION AARP BUS INVOLVEMENT TRUST SHELTERS TOTAL $ -- $ 7.20 $ 718,095.37 411,164.15 (945.00) 4,608.07 227,570.47 $ (945.00) $ 4,615.27 $ 856,819.94 $ (945.00) $ 4,615.27 $ 856,819.94 $ -- $ -- $ 204,649.68 -- 62.10 -- -- 68,443.84 4,048.000 $ -- $ 4,048.00 $ 282,668.19 -- -- 6,407.50 $ -- $ 4,048.00 $ 289,075.69 $ (945.00) $ 567.27 $ 567,744.25 1,110.48 -- ----_2,141 455_96 $ 165.48 $ 567.21. 53,709,200.21 26 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOVIES I CITY OF IOWA CITY i TRUST & AGENCY FUNDS -AGENCY FUNDS STATEMENT OF FUND OPERATIONS YEAR ENDED JUNE 30, 1979 TRANSFERS TO OTHER FUNDS -- -- "- Total Disbursements & Transfers 564.26 $ 4,378.85 $ -- Receipts & Transfers Over (Under) Disbursements & Transfers 640.74 1,752.83 587.46 FUND BAL. (Deficit), Beginning 196.18) 2,363.29) 1,844.04 FUND BAL. (Deficit), Ending $ 444.56 610.46 $2,431.50 PROJECT GREEN 3,687.91 34,519.61 $ 38,207.52 $ 38,207.52 1,149.95 18,545.48 57,694.82 $ 77,390.25 $ 77,390.25 (39,182.73) 54,771.69 $ 15,588.96 The notes to the financial statements are an integral part of this statement. 27 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES RECREATION STAFF LEGAL PROJECTS ESCROW ESCROW RECEIPTS Intergovernmental Revenue $ -- $ -- $ -- Licenses & Permits -- -- "" Charges for Services Revenue from Use of Money & Property Miscellaneous Revenue 1,205.00 6,131.68 587.46 $1,205.00 $ 6,131.68 $ 587.46 TRANSFERS FROM OTHER FUNDS -- -- "" Total Receipts & Transfers $1.205.00 6,131.68 $ 587.46 DISBURSEMENTS-- $ $ Personal Services $ -- Commodities 226.16 4,366.25 -- Services & Charges -- 12.60 -- Capital Outlay _ 338.10 -- -- $ 564.26 $ 4,378.85 $ -- TRANSFERS TO OTHER FUNDS -- -- "- Total Disbursements & Transfers 564.26 $ 4,378.85 $ -- Receipts & Transfers Over (Under) Disbursements & Transfers 640.74 1,752.83 587.46 FUND BAL. (Deficit), Beginning 196.18) 2,363.29) 1,844.04 FUND BAL. (Deficit), Ending $ 444.56 610.46 $2,431.50 PROJECT GREEN 3,687.91 34,519.61 $ 38,207.52 $ 38,207.52 1,149.95 18,545.48 57,694.82 $ 77,390.25 $ 77,390.25 (39,182.73) 54,771.69 $ 15,588.96 The notes to the financial statements are an integral part of this statement. 27 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOIIIES TRANSIT REPLACE- GOV. LUCAS INVESTMENT 312 CLEARING MENT RES. SQUARE _ESCROW__ _LOAN TOTAL_._ $ -- $ - $ -- $ -- $27,000.00 $ 27,000.00 4,533.84 -- -- -- -- 4,533.84 23,561.89 -- -- -- -- 23,561.89 -- 19,419.43 -- -- -- 23,107.34 -1 249,081.20 137.50 45,184.32 -- 15,050.00 351,896.77 $277,176.93 $ 19,556.93 $45,184.32 $ -- $42,050.00 $430,099.84 69,136.99 50,000.00 -- 40,000.00 -- 159,136.99 $346,313.92 $ 69,556.93 $45,184.32 $40,000.00 $42,050.00 . $589,236.83 $ 77,850.59 $ -- $ -- $ -- $ -- $ 77,850.59 1,762.32 -- 468.40 -- -- 7,973.08 356,787.57 -- 9,519.45 -- 10,487.10 395,352.20 1,402.24 30,000.00 - -- 51991.00 95,426.16 _ $437,802.72 $ 30,000.00 $ 9,987.85 $ -- $16,478.10 $576,602:03 -- -- 37,292.29 5,000.00 -- 42,292.29 -_, $437,802.72 $ 30,000.00 $47,280.14 $ 5,000.00 $16,478.10 $618,894.32 $(91,488.80) $ 39,556.93 $(2,095.82) $35,000.00 $25,571.90 $(29,657.49) 171,394.94 217,285.97 4,695.82 -- -- 447,432.99 $ 79,906.14 ..1 $256,842.90 $ 2,600.00 $35,000.00 $25,571.90 $417,775.50 1 �I 28 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOIIIES CITY OF IOWA CITY SPECIAL ASSESSMENT FUNDS STATEMENT OF FUND OPERATIONS YEAR ENDED JUNE 30, 1979 is i Actual I CITY OF IOWA CITY SPECIAL ASSESSMENT FUNDS STATEMENT OF FUND OPERATIONS YEAR ENDED JUNE 30, 1979 SEWER SIDEWALKS Actual Actual 2,100.54 3,922.70 $ 2,100.54 $ 3,922.70 $ 2,100.54 $ 3,922.70 $ 2,100.54 $ 3,922.70 (19,676.70) (24,644.77) 17,576.16 20,722.07 The notes to the financial statements are an integral part of this statement. 29 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES PAVING Actual RECEIPTS I Revenue from Use of Money f & Property $ Misc. Revenue, Special Assmt. 31,636.83 Total Receipts $ 31,636.83 TRANSFERS FROM OTHER FUNDS Total Receipts & Transfers $ 31,636.83 DISBURSEMENTS Services & Charges $ ,44 Capital Outlay -- Debt Service 550.00 $ 550.44 TRANSFERS TO OTHER FUNDS $ -- Total Disbursements & Transfers $ 550.44 Receipts & Transfers Over (Under) Disbursements & Transfers $ 31,086.39 FUND BAL. (Deficit), Beginning (248,954.40) TRANSFERS TO CLOSE FUNDS 217,868.01 FUND BAL. (Deficit), Ending $ SEWER SIDEWALKS Actual Actual 2,100.54 3,922.70 $ 2,100.54 $ 3,922.70 $ 2,100.54 $ 3,922.70 $ 2,100.54 $ 3,922.70 (19,676.70) (24,644.77) 17,576.16 20,722.07 The notes to the financial statements are an integral part of this statement. 29 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOVIES STREET " LIGHTING NEW CONSTRUCTION WORKING CAPITAL TOTAL Actual Budget Actual Budget Actual Actual i " $ -- $ -- $ -- $ -- $ 7,706.85 $ 7,706.85 371.30 99,000.00 11;471.24 49,502.61 371.30 $ 99,000.00 $ -- $ -- $ 19,178.09 $ 57,209.46 I - -- 107.79 -- -- 107.79 $ 371.30 99,000.00 $ 107.79 $ -- $ 19,178.09 $ 57.317.25 1 $ -- $ -- $ 107.79 $ -- $ -- $ 108.23 -- 90,000.00 -- -- __ ------- -- -- 650.00 -- 550.00 $ -- $ 90,000.00 $ 107.79 $ 650.00 $ -- $ 658.23 $ -- $ -- $ -- $235,000.00 $ -- $ -- i$ I -- $ 90,000.00 $ 107.79 $235,650.00 $ $ 658.23 J $ 371.30 $ 9,000.00 $ -- ($235,650.00) $ 19,178.09 $ 56,659.02 (2,802.32) - -- 471,866.27 471,866.27 175,788.08 2,431.02-- -- -- 491,044.36) (232,447.10) i-- J 91000.00 -- 236,216.27 -- -- f i i 30 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOVIES CITY OF IOWA CITY STATEMENT OF GENERAL LONG-TERM E DEBT ON A MODIFIED CASH BASIS YEAR ENDED JUNE 30, 1979 Amounts Available And To Be Provided General Obligation Bonds Amount Available In Debt Service Fund Amount To Be Provided From Future Taxation $ 32,975.75 And Other Sources 12,67— 4'24.25 Long -Term Capitalized Lease Debt Amount To Be Provided From General Fund Receipts Total Available And To Be Provided Long Term Debt Payable: General Obligation Bonds Payable (Note ) Bridge Bond of 12-01-59 Bridge Bond of 11-01-61' Bridge Bond of 11-01-68 Bridge Bond of 10-01-71 Street Improvement Bond -of 11-01-68 Street Improvement Bond of 08-01-76 Street Improvement Bond of 06-01-77 Library Bond of 08-01-62 Sewer Construction Bond of 11-01-70 Water Treatment 12-01-71 Street/Sewer Bond 09-01-78 Street/Sewer Bond 05-01-79 Capatilized Lease Debt: Motorola Inc. Lease Purchase (Contract Dated 12-15-76) $ 25,000.00 12,000.00 100,000.00 400,000.00 450,000.00 150,000.00 2,900,000.00 45,000.00 300,000.00 575,000.00 2,250,000.00 5,500,000.00 $12,707,000.00 28,072.00 $12,735_072,00 $12,707,000.00 28,072.00 $12,73�5�,072.0_0- The notes to the financial statements are an integral part of this statement 31 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES 110IIIES r J -' The notes to the financial statements are an integral part of this statement. 32 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MOINES CITY OF IOWA CITY COMPARISON OF BUDGETED PROGRAM.DISBURSEMENTS WITH BUDGET YEAR ENDED JUNE 30, 1979 COMMUNITY HUMAN HOME & COMMUNITY POLICY & PROTECTION DEVELOPMENT ENVIRONMENT ADMINISTRATION _PROGRAM_ _PROGRAM PROGRAM_ PROGRAM GENERAL $2,053,776.80 $1,195,273.12 $ 2,920,323.67 $2,308,712.89 DEBT SERVICE -- 16,706.25 1,275,048.85 - CAPITAL PROJECTS -- 338,359.97 4,157,176.90 -- ENTERPRISES: Parking Revenue -- -- 203,079.71 -- Sewer Revenue -- -- 992,880.18 -- Water Revenue -- -- 1,875,151.36 -- Refuse Collection Rev. -- -- 407,742.87 -- Landfill Revenue -- -- 260,295.34 -- Airport Revenue -- -- 40,903.32 -- _ TRUST & AGENCY 559,100.69 64,979.30 24,099.92 144,914.58 -• SPECIAL ASSESSMENT -- -- 107.79 -- SPECIAL REVENUE 574.124_26 235,691.58 2,-017;760.13 290,290.38 J . Actual Disbursements $3,187,001.75 $1,851,010.22 $14,174,570.04 $2,743,917.85 Amended Budget Amounts 3,424,963.00 5,773,758.00 32,542,421.00 3,120444.00 Actual Under Budget $ 237,961.25 $3,922,747.78 $18,367,850.96 $ 376,526.15 �I i NOTE: This statement is a comparison of budgeted disbursements to actual for those budgeted funds as included on the Budget Certificate Summary submitted to the state. J -' The notes to the financial statements are an integral part of this statement. 32 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MOINES NOTES TO FINANCIAL STATEMENTS Note 1. Significant Accounting Policies The City's accounts are maintained, and the statements of fund operations are presented, on a cash basis, reflecting only cash received and disbursed. — Likewise, fund balances represent each fund's cash and investment balances. Therefore, receivables and payables, accrued revenue and expenses and equip- ment and depreciation, which are material in amount are not reflected and _ those statements and the related fund balances are not intended to present the overall financial position or results of operations in conformity wlith generally accepted accounting principles. Another significant accounting policy Is as follows: General Long -Term Debt Group of Accounts: The statement of general long-term debt is presented on a modified cash basis. The general long-term debt is presented at face value on the accrual basis. The amounts available and to be provided to service the debt is presented on a cash basis. tI Note 2. Commingled Cash and Investment Accounts The City deposits the cash of most funds in a commingled bank account ,•j and makes disbursements and investments from the combined cash balance. Investments are accounted for at cost. Investment balances and interest s� , received are allocated to funds in some cases by the specific -identification ; method and in others based on the funds; proportionate balance in the common bank account. i Note 3. Pension Plans i ^' Police and fire employees: The City maintains pension systema for all fire and police personnel and accounts for these systems with Fire and Police Retirement Funds and the Fire and Police Pension Funds. These systema are financed by the City by levying property taxes. The total City contribution for the year ended June 30, 1979; was $411,164. At July 1, 1978, the actuarially computed value of amounts to be contributed in the future by the City was $5,466,950. Effective July 1, 1979, the annuity savings fund and the annuity reserve fund accounts of the pension and retirement funds are to be discontinued and members who had not previously withdrawn their annuity portion prior to that time will be refunded their entire accumulated contributions over the next year. The total amount to be refunded is $536,700. Other employees: Non fire and police system City employees participate in the Iowa Public Employees Retirement System (IPERS). Contributions of 3.69 and 5.25% of the first $20,000 of wages are made by the employee and the City, respectively. 33 — ov�" - MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOIOES J Note 4 Note 5. YEAR ENDED NE 30 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 NOTES TO FINANCIAL STATEMENTS Insurance Coverage ,N i I The City is presently self-insuring for liability exposures related to At June 30, 1979, the City streets and sidewalks to a limit of $1,000,000. of $1,000,000 to had an excess overlay indemnity policy for exposure $5,000,000. Long -Term General Obligation Debt June 30, 1979, general obligation debt repayment is scheduled as follows: SUMMARY OF GENERAL OBLIGATION CAPITALIZED LEASE TOTAL AMOUNT BOND ISSUES PAS— MATURITIES INTEREST PRINCIPAL INTEREST RATES PRINCIPAL MATURITIES PRINCIPAL INTEREST RATESMATURITIES 3.25-5.902 $ 944,000 14.402 $ 8,050 $ 952,050 $ 953,294 627,710 562,415 3.25-5.902 3.25-5.902 944,000 14.402 1,319,000 14.402 9,294 10,728 1,329,728 526,145 4.10-5.902 1,200,000 1,2000000 1,100,000 462,300 404,700 4.10-5.302 1,100,000 1,200,000 352,250 4.10-5.302 1,200,000 1,125, 000 297.225 4.10-5.202 1,125,000 1,125,000 243,800 4.40-5.202 1,125,000 1,125,000 189,400 4.40-5.202 1,125,000 1,125,000 134,700 4.40-5.302 1,125,000 5000000 79,500 5.302 500,000 500,000 53,000 5.302 500,000 500,000 26.500 5.302 500.000 S12.707.000 2S LM $12.735,072 3 959 645 The liability under the capital lease, with a June 30, 1979, balance of $28,072, is due in monthly installments of $966 including interest to June, 1982. MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES I40HIES i I 34 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES I40HIES FIICROFILMED BY + JORM MICROLAB I CEDAR RAPIDS -DES FIOIBES NOTES TO FINANCIAL STATEMENTS ` Note 6. Water, Sewer, and Parking Revenue Bonds Payable Repayment of the June 30, 1979 water, sewer, and parking bond indebtedness is schedules as follows: Water Bond Issue of Water Bond Issue of Sewer Bond January Issue of 1, 1966 December June 1 1967 1, 1961 � Interest Payable with Interest Payable ' with Interest December Payable with L on December 1 & June 1 on July 1 & January 1 on June 1 & Year Ended Interest Principal Interest Principal Interest Rate Principal Maturities " June 30 Rate Maturities Rate Maturities 1980 3.80% $ 120,000 4.10% $ 40,000 3.70% 3.70 $ 30,000 35,000 1981 3.80 125,000 4.10 40,000 40, 000 3.70 35,000 1982 3.80 130,000 4.10 4.10 40,000 3.70 35,000 lgg3 3.80 125,000 132,000 4.10 15,000 3.70 35,000 1984 1985 3.80 3.80 90,000 4.10 30,000 3.70 35,000 000 i 1986 3.80 125,000 4.10 30,000 3:�� 35,000 1987 3.80 70,000 4.20 4.20 50,000 3.70 35,000 1988 3.80 127,000 4.20 50',(000 3.70 35,000 1989 3.80 85,000 30,000 4.20 45,000 3.70 35,000 1990 1991 3.80 3.80 185,000 4.20 25,000 3.70 50,000 50,000 1992 3.50 115,000 4.20 50,000 35,000 3.70 3.75 50,000 , 1993 - - - - 4.20 3.75 50,000 `- 1994 - - _ _ _ - - 3.75 50,000 1995-- 1996- 1997-_- 1998- 1999 j2000 -- -- -- -- 2001 - 2002- 2003 2004 I w.. j The bond ordinances in effect at June 30, 1979, require that revenues of the water, sewer and parking system be set aside as received into separate and special funds. • The use of the funds is to be restricted as follows: I Fund Amount _ (a) Revenue Bond Sinking Amount sufficient to pay current bond and interest maturities. (b) Bond and Interest Reserve pewaterrbondsmontlfor seer , 00 er month forO0 and $5,000 persmonthSforp parking bonds until the reserve balance equals the maximum amount of principal and interest due on the bonds _ in any succeeding fiscal year. 35 _. FIICROFILMED BY + JORM MICROLAB I CEDAR RAPIDS -DES FIOIBES I MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOVIES e Sewer Bond Issue of Parking Bond Issue of April 1, 1965 December 1, 1978 Total With Interest Payable with Interest Payable Revenue On July 1 & January 1 on July 1 & January 1 Bonds Interest Principal Interest Principal Rate Maturities Rate Maturities 3.25% $ 25,000 - - - - $ 215,000 _ 3.25 25,000 - - - - 225,000 3.25 25,000- - 230,000 i - 3.25 30,000 7.007, $ 105,000 335,000 3.25 30,000 7.00 115,000 327,000 3.25 35,000 7.00 120,000 310,000 i 3.25 35,000 7.00 130,000 355,000 I 3.25 40,000 7.00 140,000 285,000 _ 3.25 40,000 7.00 150,000 402,000 3.25 40,000 7.00 160,000 370,000 3.25 40,000 6.00 170,000 320,000 3.40 50,000 6.00 180,000 490,000 3.40 50,000 6.00 195,000 460,000 i 3.40 50,000 6.25 210,000 345,000 3.40 50,000 6.25 225,000 325,000 3.40 501000 6.25 240,000 340,000 6.50 255,000 255,000 6.50 275,000 275,000 6.50 290,000 290,000 - - - - 6.50 310,000 310,000 - ' - - 6.70 335,000 335,000 - - - - 6.70 360,000 360,000 - - - - 6.75 385,000 385,000 - - - - 6.75 410,000 410,000 - - W-06.75 440.000 5 200 440.000 394 000 -I I I� 36 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOVIES e NOTES TO FINANCIAL STATEMENTS Note 6. Continued (c) Depreciation, Extension $2,000 per month for sewer bonds, $3,000 and Improvement per month for water bonds, and $5,000 for parking bonds (d) Operation and Maintenance $500 per month for the water bonds only Reserve until the account aggregates $50,000 The bond ordinances also require that the City enforce rates for water, sever, and parking services that are large enough to produce revenues adequate to retire the revenue bonds including interest. Another important restriction on the outstanding water and sewer bonds is r, 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. Note 7. Contingent Liabilities ri The City is named as defendent in several legal suits, most of which are material in amount. There are three significant suits that the City is named in. The City is a defendant in ■ breach of contract suit in which the plaintiff seeks $436,000 damages for loss of property value resulting from limited ~ sewer capacity. The plaintiff would, as an alternative, accept increased sewer facilitiies in place of monetary damages. The City is also named as co-defendant in a railroad crossing fatality suit totaling $753,000. Because the railroads liability has not been determined, the amount of remaining exposure to the City is not readily determined. " Within the General Fund, the City, has restricted $174,000 of funds in order to cover judgements already rendered against the City which are still being appealed. Included is a judgement in the amount of $108,000 representin; back rent from the City for not having proper title to land used for a munici- — pal parking lot. The City's attorneys advise that it Is impossible to determine the likeli- hood or potential of an unfavorable outcome or any potential recovery for any of the above suites. 11 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES td01tIES I STATISTICAL SECTION MICROFILMED 3i JORM MICROLAB I hA r. kAI�I DS•,1 �iu;•u G. R M4 7 j CASH U.S. GOV. SECURITIES i i' I i I N CITY OF IOWA CITY SCHEDULE OF FUND BALANCE BY TYPE YEAR ENDED JUNE 30, 1979 CASH U.S. GOV. SECURITIES TOTAL MARKET VALUE U.S. GOV. SECURITIES GENERAL SPECIAL REVENUE $ 501,285.24 221,331.97 $ 566,978.08 $ 1,068,263.32 i N CITY OF IOWA CITY SCHEDULE OF FUND BALANCE BY TYPE YEAR ENDED JUNE 30, 1979 Includes certificates of deposits in the amount of $1,675,000.00 and savings accounts in the amount of $713,835.95. 38 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES CASH U.S. GOV. SECURITIES TOTAL MARKET VALUE U.S. GOV. SECURITIES GENERAL SPECIAL REVENUE $ 501,285.24 221,331.97 $ 566,978.08 $ 1,068,263.32 $ 538,358.24 DEBT SERVICE 15,805.18 827,986.49 17,170.57 1,049,318.46 32,975.75 815,507.01 16,249.44 CAPITAL PROJECTS ENTERPRISE 580,665.99 11,200,165.55 11,780,831.54 11,405,445.54 INTRAGOVERNMENTAL 747,238.31 (43,171.39) 3,848,407.87 4,595,646.18 3,886,891.34 TRUST AND AGENCY: -- (43,171.39) -- Perpetual Care Police Pension & 963.32 79,950.90 80,914.22 73,987.35 Retirement Fire Pension & 24,738.19 1,709,563.26 1,734,301.45 1,662,511.72 Retirement Project Green 28,942.75 1,857,099.90 1,886,042.65 1,807,665.23 Governor Lucas Square 7,003.95 2,600.00 8,585.01 15,588.96 8,137.10 Transit Replacement -- 2,600.00 Reserve Other 18,187.87 238,655.03 256,842.90 237,599.46 198,404.04 96,874.12 295,278.16 91,901.16 TOTAL $2,303,995.42 $20,451,436.78 $22,755,432.20 $20,544,253.59 Includes certificates of deposits in the amount of $1,675,000.00 and savings accounts in the amount of $713,835.95. 38 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES , r) CITY OF IOWA CITY PROPERTY TAX RECEIPT BY PROGRAM FISCAL ADMINISTRATION YEAR PROTECTION j 1974 130,043 1975 100,299 1876 99,840 1977 297,055 1978 418,578 1979 305,992 FISCAL ENVIRONMENTAL YEAR- PROTECTION 1974 250,647 I 1975 652,098 1976 458,386 i 1977 376,309 1978 128,464 1979 65,660 LEISURE AND CULTURAL PUBLIC DEVELOPMENTSA- F-�- 24,443837,875 1,335,161 208,814 273,013 1,433,423 250,980 1,479,332 1,750>142 308,491 378,771 1,885,149 LEISURE AND CULTURAL PENSION & RETIRE OPPORTUNITIES 416,543 314,270 488,061 791,713 730,452 744,005 657,697 824,372 376;335 878,480 4B2,351 1,036,142 39 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES I40I11ES TRANSPORTATION 346,521 216,272 " 479 120,502 377,568 344,097 i DEBT_ SERVICE I� 459,196 j 726,492 444,246 735,908 -- 776,566 1,143,887 ! I � i ., I I+ CITY OF IOWA CITY GENERAL FUND -FUNCTIONAL OPERATIONS STATEMENT OF OPERATING EXPENDITURES ADMINISTRATION Legislative Executive Finance Admin. Public Works Admin. Government Bldgs. COMMUNITY DEVELOPMENT Planning Engineering *CDBG Admin. & Operations v*Housing & Inspection Servs. PUBLIC SAFETY Police Protection Fire Protection Animal Control TRANSPORTATION Traffic Control I Mass Transportation Street System Maintenance *Airport J i YEAR ENDED JUNE 3�0, 19_77 $ 343,456.97 159,942.91 579,972.60 43,184.32 __73,292.77 $1,199,849,57 $ 67,445.96 270,878.79 396,062.83 $ 734,387,58 $1,013,515.00 751,908.49 5672.76 1,822,196.25 $ 341,714.43 692,770.03 554,908.89 116,117.13 $1,705,510.48 ENVIRONMENTAL PROTECTION *Sanitation Cemetery $ 483,381.63 160,987.29 $ 64_4,368.92 LEISURE & CULTURAL OPPORTUNITY Recreation Parks $ 363,752.41 Library 304,156.50 Forestry 395,851.85 *Parks & Rec. Admin. 22,483.88 *COB Maintenance $1,086,244.70 TOTAL GENERAL FUND $7,192,557.50 *Reflects department and division reorganizations. 40 YEAR ENDED JUNE_ 30, 1978 $ 408,272.72 165,742.81 1,034,021.74 117,959.84 71;143.62 $1,72_ 7 $ 81,953.18 209,646.30 137,767.09 $ 429,366.57 $1,008,439,57 894,204.40 55,877-75 $1,95_ 8�7P $ 322,227.93 781,351.22 808,549.61 $1,912_8,76 $ 13,096.82 87-- 7:768.17 $ 100_ ,864.99 $ 377,731.33 463,342.53 432,433.38 26,686.22 $1,30_ 0,193_46 $1,428,216_.23 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MONIES YEAR ENDED JUNE 30, 1979 $ 392,525.42 179,341.53 1,559,243.23 61,713.98 77,192.75 $2,276_91 $ 104,099.94 214,766.28 158_ ,324.71 $ 4777,190.93 $1,071,046.60 911,030.48 71-- ,699.72 $2,053_ ,776,80 $ 390,887.38 993,107.61 963,258.98 $2,347,253.97 $ 7,458.38 69,563.09 $ 77,021.47 $ 395,866.06 306,168.05 456,252.06 49,676.57 36,986.95 7,931.71 $1,252,88,40 $8,4788,141,48 t M- l fI r GENERAL FUND SPECIAL REVENUE FUND DEBT SERVICE FUND. CAPITAL PROJECT FUND ENTERPRISE FUNDS TRUST & AGENCY FUNDS: Perpetual Care Funds Police Pension & Retirement Fire Pension & Retirement Project Green Transit Replacement Reserve .Other SPECIAL ASSESSMENT FUNDS TOTAL CITY OF IOWA CITY INVESTMENT TRANSACTIONS BY FUND YEAR ENDED JUNE 30, 1979 200,000.00 -- $10,735,084.84 149,572,979.61 EN TS I N V E S BALANCE REDEMPTIONS 7/01/78 PURCHASES $ 817,613.28 $20,866,198.32 1,119,780.03 3,293,867.99 1,314,744.79 640,000.00 _2,333,386.34 16,562,229.97 2,792,476.37 . 6,134,722.83 79,379.07 2,500.00 1,394,854.54 544,101.39 1,471,795.83 748,490.34 35,000.00 40,000.00 200,000.00 277,616.03 290,799.38 463,252.74 200,000.00 -- $10,735,084.84 149,572,979.61 EN TS *Includes certificates of deposit in the amount of $1,675,000 and savings in the amount of $713,835.95. MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES IIOIIIES BALANCE INTEREST REDEMPTIONS 6/30/79 RECEIVED $20,519,231.22 $ 1,164,580.38 S 63,574.37 �- 3,098,903.23 1,314,744.79 61,572.56 i 610,000.00 30,000.00 3,653.74 7,120,287.76 11,775,328.55 295,598.27 4,547',460.55 4,379,738.65 206,993.80 1,500.00 80,379.07 3,457.80 204,920.68 1,734,035.25 103,940.36 334,688.90 1,885,597.27 109,128.46 60,000.00 15,000.00 3,687.91 221,000.00 256,616.03 19,419.43 549,799.38 204,252.74 14,214.26 200,000.00 -- 7,706.85 $37,467,791.72 $22,840,272.73* 5892,947.81 *Includes certificates of deposit in the amount of $1,675,000 and savings in the amount of $713,835.95. MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES IIOIIIES t 0 CITY OF IOWA CITY PROPERTY TAX RATES PER 1000 ASSESSED VALUATION MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOVIES . ... . _ .., ., i i j RATIO OF i COLLECTION I.C. SCHOOL BASIC CO. CITY OF AREA IOWA CITY LEVY YEAR YEAR DISTRICT SCHOOL LEVY IOWA CITY JOHNSON CO. SCHOOL TOTAL TO TOTAL 1968 1969 47.503 22.566 33.604 15.790 1.500 120.963 27.8 1969 1970 56.956 26.735 37.377 18.379 1.500 140.947 26.5 C 1970 1971 57.219 28.107 37.012 21.244 1.500 145.082 25.5 i 1971 1972 51.839 20.248 37.590 15.789 1.508 130.847** 28.7 1972 1973 74.931* --- 38.073 17.732 1.508 136.116** 28.0 1973*** 1974 68.318 --- 42.304 18.259 1.507 134.221** 31.5 1974 1975/76 57.253 --- 42.751 22.515 1.938 124.647** 34.3 j YF76**** 1976/77 14.927 --- 10.951 4.381 .483 30.742 25.6 f FY77 1977/78 15.140 --- 11.096 4.500 .406 31.142 35.6 FY78 1978/79 14.850 -- 12.079 4.997 .416 32.342 37.3 FY79 1979/80 13.456 --- 11.432 5.194 .416 30.498 37.5 r'• *Basic School Levy combined by law in 1972 with School District Levy. **Includes mill levy for Joint County School Board not included elsewhere. f ***Tax Levy of 12 months. ****Changed from mills to dollar/actual valuation amounts. 1976 is on a fiscal year basis. MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOVIES . ... . _ .., ., i i j i MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOVIES . ... . _ .., ., CITY OF IOWA CITY PROPERTY TAX LEVIES AND COLLECTION NOTE: In 1971, the state government began taxing banks and supplying the taxing agencies with a replacement of the monies and credits tax. The value of the monies and credits for those institutions was excluded from the actual value total. *Eighteen month period ended 6/30/75. **Assessed value changed from 27% to 100% of _.tua__.lue._. :...:—. .._. RICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES tIOInES DELINQUENT TOTAL AS A LEVY COLLECTION TOTAL TAX CURRENT TAX % OF LEVY TAX TOTAL TAX % OF YEAR YEAR LEVY COLLECTIONS COLLECTED COLLECTIONS COLLECTIONS CURRENT LEVY — T_ —V_— % �— �— % 1976 1968 1,923,890 1,893,586 98.4 15,260 1,908,846 99.2 1968 1969 2,098,717 2,056,797 98.0 26,466 2,083,263 99.3 1969 1970 2,440,655 2,376,617 97.4 28,526 2,405,143 98.5 1970 1971 2,567,028 2,553,624 99.5 26,725 2,580,349 100.5 1971 1972 2,902,628 2,866,145 98.7 44,473 2,910,618 100.3 1972 1973 3,134,947 3,114,393 99.3 51,743 3,166,136 101.0 1973 1915* 5,427,059 5,378,747 99.1 15,576 5,394,323 99.4 1974 1976 4,148,714 4,153,463 101.1 40,380 4,193,843 101.8 1977 4,712,465 4,710,074 99.9 32,080 4,742,154 100.6 .1975 1976 1978 4,955,262 4,969,801 100.3 44,823 5,014,624 101.2 1977 1979 5,676,460 5,607,321 98.8 28,229 5,635,550 99.3 ASSESSED AND ACTUAL VALUE OF TAXABLE PROPERTY LEVY COLLECTION REAL PERSONAL R.R. UTILITY TOTAL ASSESSED MONIES 8 TOTAL ACTUAL YEAR YEAR PROPERTY PROPERTY PROPERTY VALUATION CREDITS VALUE _ 1968 1969 51,893,371 5,959,156 3,187,546 61;040,073 36,079,632 262,153,976 1969 1970 54,369,594 6,282,563 3,741,988 64,394,145 39,717,553 278,214,386 1970 1971 57,186,907 7,379,237 4,098,711 68,664,855 478,125 254,792,402 1971 1972 64,803,191 7,287,805 4,448,287 76,539,283 197,766 272,565,480 1972 1973 68,386,048 7,773,730 4,546,295 80,706,073 124,640 299,036,021 1973 1975* 71,264,091 8,394,046 4,855,441 84,513,578 53,144 313,066,396 1975 FY76 82,244,844 8,390,355 5,062,620 95,697,819 95,802 354,532,169 1976 FY77** 379,504,175 30,946,885 20,680,850 431,131,910 29,080 431,160,990 1977 FY78 390,559,758 31,098,091 22,334,309 443,992,158 28,453 444,020,611 1978 FY79 409,890,264 31,668,916 24,907,900 466,467,080 28,416 466,495,496 1979 FY80 483,948,173 31,127,990 28,861,094 543,937,257 28,468 543,965,725 NOTE: In 1971, the state government began taxing banks and supplying the taxing agencies with a replacement of the monies and credits tax. The value of the monies and credits for those institutions was excluded from the actual value total. *Eighteen month period ended 6/30/75. **Assessed value changed from 27% to 100% of _.tua__.lue._. :...:—. .._. RICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES tIOInES t CITY OF IOWA CITY RATIO OF NET GENERAL BONDED DEBT TO ASSESSED VALUE AND NET BONDED DEBT PER CAPITA NAME OF GOVERNMENTAL UNIT City of Iowa City ! I Johnson County j Ia. City Comm. School Dist. TOTAL j *Per Capita Actual Value COMPUTATION OF DIRECT AND OVERLAPPING DEBT June 30, 1979 NET DEBT $12,707,000 2,270,000 4,772,000 $19,749,000 % APPLICABLE TO THIS GOVERNMENTAL UNIT 100.00% 49.89% 68.98% MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES 1401IIES IOWA CITY RATIO TO CITY PER CAPITA SHARE OF DEBT ACTUAL NET RATIO OF NET $266.17 1,132,503 .21% ASSESSED GROSS DEBT DUE BONDED BONDED DEBT TO NET BONDED YEAR POPULATION VALUE BONDED DEBT AND UNPAID DEBT ASSESSED VALUE DEBT PER CAPITA 1969 41,602 64,394,145 3,078,000 3,078,000 .0478 to 1 73.98 1970 46,850 68,664,855 3,914,000 10,000 3,904,000 .0567 to 1 83.33 1971 46,850 76,539,283 5,400,000 5,000 5,395,000 .0705 to 1 115.15 1972 46,850 80,706,073 4,981,000 4,981,000 .0617 to 1 106.32 1973 46,850 84,513,578 5,142,000 5,142,000 .0608 to 1 109.75 1975 47,744 95,697,819 5,053,000 5,053,000 .0528 to 1 105.84 1976 47,744 431,131,910 4,314,000 4,314,000 .0100 to 1 90.36 1977 47,744 443,992,158 3,795,000 3,795,000 .0085 to 1 79.49 1978 47,744 466,467,080 5,966,000 5,966,000 .0128 to 1 124.97 > 1979 47,744 543,967,758 12,707,000 12,707,000 to 1 266.17 .0234 NAME OF GOVERNMENTAL UNIT City of Iowa City ! I Johnson County j Ia. City Comm. School Dist. TOTAL j *Per Capita Actual Value COMPUTATION OF DIRECT AND OVERLAPPING DEBT June 30, 1979 NET DEBT $12,707,000 2,270,000 4,772,000 $19,749,000 % APPLICABLE TO THIS GOVERNMENTAL UNIT 100.00% 49.89% 68.98% MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES 1401IIES IOWA CITY RATIO TO CITY PER CAPITA SHARE OF DEBT ACTUAL VALUE POP. 47,740 $12,707,000 2.33% $266.17 1,132,503 .21% 23.72 3,291,725 .61% 68.95 $17,131,228 3.15% $358,84 $11,394.38 I i 45 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES CITY OF IOWA CITY COMPUTATION OF LEGAL DEBT MARGIN YEAR ENDED JUNE 30, 1979 ASSESSED VALUATION 100% of Actual Valuation - Real Estate $483,978,674 Personal Property 31,127,990 Utilities 28,861,094 TOTAL ASSESSED VALUATION $543,967,758 Add: Monies & Credits at 100% P8,468 TOTAL ACTUAL VALUATION $543,996,226 DEBT LIMIT - 5% OF ACTUAL VALUATION $ 27,199,811 AMOUNT OF DEBT APPLICABLE TO DEBT LIMIT Total General Bonded Debt $12,707,000 _ Capitalized Lease Payable 28,072 Other 8,394,000 $ 21,129,072 Less: Special Assessment Bonds $ -- Revenue Bonds 8,394,000 $ 8,394,000 i" TOTAL AMOUNT OF DEBT APPLICABLE TO DEBT LIMIT $ 12,735,072 LEGAL DEBT MARGIN $ 14,464,739 45 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES m, CITY OF IOWA CITY SUMMARY OF BONDED INDEBTEDNESS DEBT SERVICE REQUIREMENTS TO MATURITY JUNE 30, 1979 - YEAR ENDED 6/30 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 I 2004 TOTAL Fn. i� M *GENERAL OBLIGATION 1,579,760 1,515,709 1,855,873 1,662,300 1,504,700 1,552,250 1,422,225 1,368,800 1,314,400 1,259,700 579,500 553,000 526,500 16,694,717* **REVENUE SUBTOTAL 702,311.75 2,282,071.75 675,537.00 2,191,246.00 671,944.00 2,527,817.00 764,677.00 2,426,977.00 740,697.00 2,245,397.00 707,556.00 2,259,806.00 736,469.00 2,158,694.00 650,361.00 2,019,161.00 749,633.00 2,064,033.00 697,965.00 1,957,665.00 628,780.00 1,208,280.00 780,225.00 1,333,225.00 730,223.00 1,256,723.00 595,462.50 595,462.50 557,558.75 557,558.75 554,452.50 554,452.50 450,090.00 450,090.00 452,865.00 452,865.00 449,502.50 449,502.50 450,002.50 450,002.50 453,705.00 453,705.00 455,422.50 455,422.50 455,368.75 455,368.75 453,537.50 453,537.50 454,850.00 _ 454,850.00 15,019,196.25 31,713,913.25 INDUSTRIAL DEVELOPMENT 398,912.50 395,987.50 397,187.50 396,875.00 400,625.00 398,125.00 394,687.50 395,312.50 394,687.50 387,812.50 3,960,212.50 TOTAL 2,680,984.25 2,587,233.50 2,925,004.50 2,823,852.00 2,646,022.00 2,657,931.00 2,553,381.50 2,414,473.50 2,458,720.50 2,345,477.50 1,208,280.00 1,333,225.00 1,256,723.00 595,462.50 557,558.75 554,452.50 450,090.00 452,865.00 449,502.50 450,002.50 453,705.00 455,422.50 455,368.75 453,537.50 454,850.00 35,674,125.75 *General Obligation indebtedness is increased by the 9/1/78 $2,250,000 sewer/street bond and the 5/1/79 $5,500,000 sewer/street bond. **Revenue Bond indebtedness reflects the $20,000 water bond call on 9/1/78 and the $5,200,000 parking revenue bond dated 12/1/78. 46 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MOVIES MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES CITY OF IOWA CITY i RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR GENERAL BONDED DEBT TO TOTAL GENERAL EXPENDITURES RATIO OF DEBT SERVICE TOTAL TOTAL GENERAL TO GENERAL YEAR PRINCIPAL INTEREST DEBT SERVICE EXPENDITURES EXPENDITURES 1969 160,000 120,683 280,683 3,299,894 .085 to 1 — 1970 164,000 116,724 280,724 3,834,806 .073 to 1 1971 264,000 160,999 424,999 5,017,290 .085 to 1 ! 1972 419,000 217,954 636,954 5,168,402 . .123 to 1 r 1973 439,000 202,900 641,900 5,809,596 .110 to 1 *1975 489,000 321,538 810,538 10,430,585 .078 to 1 **FY 76 739,000 203,482 942,482 7,801,892 .121 to 1 FY 77 804,000 183,356 987,356 9,048,699 .109 to 1 FY 78 844,000 272,351 1,116,351 9,200,611 .121 to 1 FY 79 1,009,000 282,755 1,291,755 10,562,990 .122 to 1 General Expenditures are those made out of the General Fund, Debt Service, and r Pension & Retirement Fund. *Eighteen month period ended June 30, 1975. **Fiscal j Year Period 47 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES i CITY OF IOWA CITY SCHEDULE OF REVENUE BOND COVERAGE PARKING REVENUE NET REVENUE DEBT SERVICE REQUIREMENTS - AVAILABLE FOR YEAR REVENUE EXPENSE DEBT SERVICE PRINCIPAL INTEREST TOTAL COVERAGE _ 1969 290,735 126,578 164,147 50,000 3,875 53,875 3.0 1970 302,753 149,204 153,549 65,000 16,462 81,462 1.9 1971 287,558 161,215 126,343 105,000 17,513 122,513 1.0 1972 270,733 100,204 170,529 230,000 11,375 241,375 .7 1973 272,333 73,334 198,999 --- --- --- --- *1975 425,827 104,170 321,657 --- --- --- --- 1976 320,494 64,931 255,563 --- --- --- --- 1977 571,060 88,822 452,238 --- --- --- -__ 1978 574,708 109,592 465,116 --- --- --- - 1979 553,675 119,946 433,729 --- --- --- --- SEWER REVENUE i -J 1969 390,183 181,655 208,528 30,000 60,890 90,890 2.3 1970 405,928 203,716 202,212 35,000 59,077 94,077 2.1 1971 508,815 227,722 281,093 35,000 57,878 92,878 3.0 1912 490,494 233,473 257,021 40,000 55,723 95,723 2.7 _j 1973 495,713 245,036 250,677 40,000 54,408 94,408 2.7 *1975 785,097 446,819 338,278 80,000 78,960 158,960 2.1 1976 672,893 349,189 323,704 45,000 49,960 94,960 3.4 -' 1977 796,949 400,480 396,469 50,000 49,787 99,787 4.0 1978 855,256 393,529 461,727 50,000 47,222 97,222 4.7 1979 947,758 515,847 431,911 50,000 45,833 95,833 4.5 .J -- WATER REVENUE 1969 847,480 396,457 451,023 85,000 150,815 235,815 1.9 1970 883,005 410,993 472,012 90,000 146,276 236,276 2.0 1911 965,406 453,702 511,704 95,000 137,588 232,588 2.2 E 1972 932,104 449,801 482,303 120,000 117,027 237,027 2.0 i 1973 872,590 549,152 323,438 105,000 124,446 229,446 1.4 *1975 1,419,302 853,170 566,132 125,000 166,927 291,927 1.9 1976 1,190,176 735,199 454,977 130,000 101,072 231,072 2.0 i 1977 1,230,955 786,926 444,029 140,000 99,195 239,195 1.9 ! 1978 1,392,589 947,120 445,469 145,000 90,482 235,482 1.9 1979 1,381,403 919,577 461,826 170,000 13,649 243,649 1.9 ^� *Eighteen month period ended June 30, 1975. i ' 48 I MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES I101NE5 i MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MOINES I IOWA CITY 1 MISCELLANEOUS STATISTICAL DATA _ Data of Incorporation f I I{ r Manager/Council a j I 'I I i t Area MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MOINES CITY OF IOWA CITY _ MISCELLANEOUS STATISTICAL DATA _ Data of Incorporation April 6, 1853 Form of Government Manager/Council Area 13,846 Acres Building Permits - FY78: Permits Issued 611 Estimated Cost $25,007,170 Fire Protection:.i Number of Stations 3 Number of Employees 51 Police Protection Number of Stations 1 Number of Employees 61 n l Recreation: " Number of Parks 27 r - Mini Parks 1 Number of Acres 494.8 Number of Swimming Pools 3 Cemetery 1 " Employees as of June 30, 1979 370 permanent -" 35 part time Population: 1900 7,987 1910 10,091 1920 11,267 1930 15,340 1940 17,182 1950 27,212 1960 33,443 1970 46,850 1974 Special census 47,744 49 ` MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MOINES N CITY OF IOWA CITY MISCELLANEOUS STATISTICAL DATA MAJOR EMPLOYERS: University of Iowa Veterans Hospital Iowa City Community School District American College Testing Program Sheller Glober Manufacturing Mercy Hospital Ownes Brush Company Westinghouse Learning Corp. Procter and Gamble Moore Business Forms Northwestern Bell TEN LARGEST TAXPAYERS 13,250 979 950 827 807 716 545 500 440 275 240 TOTAL ASSESSED VALUATIONS Iowa I11. Gas & Electric Co. $ 23,493,469 Procter and Gamble 8,851,458 Westinghouse Learning Corp. 5,335,199 N.J. Heinz Co. 5,283,710 ' Owens Brush Co. 5,175,240 Northwestern Bell Telephone Co. 4,802,990 Seville Apartments, Inc. 3,857,420 Moore Business Forms 3,829,410 Post Office 3,793,000 Mark IV Apartment Assoc. 3,440,330 Cimmarron Investors 3,366,276 American College Testing Program TOTAL $ 75,386,442 Percentage of Total City Actual ELECTIONS Last General Election -1978 51,773 Registered Voters 23,516 Number of Votes Cast Percentage Voting Last Municipal Election -1977 34,295 Registered Voters 11,027 Number of Votes Cast Percentage Voting 50 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES 13.85% 45.4% 32.2% CITY OF IOWA CITY MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES SCHEDULE OF INSURANCE IN FORCE � POLICY NUMBER POLICE PERIOD FROM TO DETAILS OF COVERAGE LIABILITY LIMITS ANNUAL PREMIUM LIABILITY Iowa Kem NorthwesteNational 69 CAA6331937 01/01/79 09/01/78 01/01/80 09/01/79 Liabilit-Aut 100/300/100 $ 30,048 Unimark-McDonald PubliclTransp. Liability 100/300/100 34,266 Inc. (IMCA) IMT Insurance Co. 78020214 -UM GA 23071 04/14/80 04/14/80 Public Official Liability 11000,000 4,800 07/01/78 07/01/79 Gen. Liability Ins. -Housing 300/50 521 PROPERTY Authority Iowa Kemper IMT 95-82-61 01/01/79 01/01/80 City Building (Fire) 18,841,000 22,043 FE 49847 01/12/79 01/12/80 Transit System Building 150,000 11189 BOILERS The Hartford MN 8322815-02 03/19/79 03/19/80 Boilers 11000,000 1,196 BONDING Aid Insurance Co. 199328 01/03/79 01/03/80 Public Employee Blanket Bond* 2,500 534 U.S. Fidelity 10-0170-34-74 01/02/79 01/02/80 City Attorney 500 10 U.S. Fidelity 20 -0170 -XXX -XX Varied Airport Commissioners (3) 11000 53 Transamerica 5620-07-63 01/09/73 01/09/79 Airport Commissioner 11000 105 Transamerica 5620-23-12 03/01/78 03/01/84 Airport Commissioner 11000 95 PERSONAL SERVICES Manufacturers Life Ia. GT --545 01/01/79 01/01/80 Group Life 35,000 14,883 National Mutual Hospital Service WC 30432173 2521 01/01/79 01/01/80 Workmen's Compensation N/A **64,468 -------------------------------------------------------------------------------------------------------------------------- 12/01/78 11/30/79 Group Medical 50,000/illness 266,934 *Subject to Audit *City Treasurer endorsement of an additional $7,500 included as I: i well as an additional $2,500 coverage for City Manager, MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOINES m MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MOINES ---• Nuluused by Johnson County Extension Jean Hood, Extension Home Economist FOR IMMEDIATE RELEASE Are you having trouble making ends meet? Are your energy bills soaring? How much does it really cost to drive your ear these days? With the income you are making, how much house can you really afford? Iowa State University Extension Service will present a Fall Fair at the Iowa City Shopping Mall, 1600 Sycamore Street on Saturday, October 27 from 10:00 a.m. to 4:00 p.m. and on Sunday, October 28 from 12 noon to 4:00 p.m. Individuals wishing to have an energy audit run for their home may bring a completed form to the Fair. This audit will give information about energy losses in the home and how added insulation will correct the problem. The print-out also lists how much this work will cost and how much money can be saved over a ten-year period if the insulation is added. See Thursday's Press - Citizen for a copy of the audit, supplied with the help of Iowa-Illinois Cas and Electric. Fill out and bring to the Fair. Persons interested in purchasing a home will be interested in having a print-out made about how much house they can afford to buy based on their income, location of desired housing and other information that will be put into the computer. This information can be supplied on site. Ilome Economists from the Cedar Rapids Area Extension Service will be avail- able to visit with 'you and help answer questions as you browse among the exhibits . which will deal with passive solar systems, wood stoves, energy savings with lights, toy tips for holiday shopping, selecting child care, how to make simple I home repairs, and many more topics related to inflation. Additional information about the Fall Fair can be obtained by calling Jean hood, ExteA::ioe [lame Economist, Johnson County Extension Service, 337-2145. DOCUMENT AVAILABLE 1'ragranm in Rxtunnion aro open to all interested clientele regardless of race, color, sox, or creed. -70- L FI[CROFILMED BY JORM MICROLAB CEDAR RAPIDS-DES MOINES Iowa State University Extension FALL FAIRS IOWA CITY MALL CEDAR RAPIDS LINDALE MINI MALL OCT. 27 10-4:00 TOY TIPS FOR GRANDPARENTS WOOD BURNING STOVES 0 C. 28 12-4:00 FAST FOODS - CALORIES &•COSTS MINI APPLIANCES WITH MAXI APPEAL NOV. 3 10-5:00 NOV. 4 12-5:00 ------------------------------------------------I DISPLAYS & HANDOUTS GALORE _________________, - --------------- HOLIDAY GIFTS YOU CAN MAKE TOY TIPS FOR GRANDPARENTS WOOD BURNING STOVES PASSIVE SOLAR DISPLAY ENERGY SAVING ON LIGHTS CALCULATE YOUR CAR COSTS FAST FOODS - CALORIES &•COSTS MINI APPLIANCES WITH MAXI APPEAL NEW ENERGY LABELING FOR APPLIANCES FAT IN FOOD QUIZ OUTFOX INFLATION FOLK TOYS CLOTHING IN THE MARKET PLACE COST OF RAISING YOUR CHILD SELECTION OF CHILD CARE HOUSING COST - COMPUTER ANALYSIS SAVING FOR COLLEGE EDUCATION? ENERGY AUDIT QUICK & EASY HOME REPAIRS -- ALSO "NUTRI BIRD" (IOWA CITY) & "NUTRITION VENDOR" (CEDAR RAPIDS) FREE TO PUBLIC IN "I I:AVI'IF ': Y'�'� �;���� ARMW. RICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES IIOINES November /97 S i m 18 T W TH F S 1 2 3 8AM-Magistrates Court (Chambers) 7:30PM-P&Z Formal (Chambers) 5 [7:30PM-Council 8 LOAM -Staff Mtg SAM -Magistrates 8AM-Magistrates 0:30AM-H&IS Dept (Conf Room) Court (Chambers) Court (Chambers) Meeting (Conf Rm) 3:30PM-Housing1:30PM-Informal Comm (Conf Room) 8AM-Housing Appeal Council (Conf Rm) Board (Conf Room) (Chambers) 4:30PM-Board of Adjustment (Chamb 13 14 15 4:30PM-Resources LOAM -Staff Mtg 8AM-Magistrates Conservation Comm (Conf Room) Court (Chambers) HOLIDAY (Conf Room) 7:30PM-Parks & Rec 7:30PM-P&Z Formal 7:30PM-Council Comm (Rec Center) (Chambers) (Chambers) 7:30PM-Ai rt 12:45PM-Police 7:30PD1-Informal Training (Chambe )Comm (ContRoom) P&Z (Law Library) 9 7:30pM-Riverfront 7:30PM-Public Mtg Comm (Eng Conf Rm Small,Cit�es Appl .9 D `i IAM -Magistrates ;30PM-Broadband LOAM -Staff Mtg Court (Chambers) Telecom Comm (Conf Room) •30PM-Informal (Conf Room) HOLIDAY Council (Conf Rm)[(Chambers) be 8AM-Magistrates LOAM -Staff Mtg 8AM-Magistrates Court (Chambers) 4.30PM-Re ourc s (Conf Room) Court (Chambers) 1:30PM-Informal ConservaEion on¢n (Conf Room) qpM-Libra Board Council (Conf Rm) (Lib Auditorium) Homan Rots 7 omm 7:30PM-Co cil (Chambers) 7:30PM-Senior Ctr Comm (Conf Room) (Conf Room) Comm ( IIICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES 140 RIES 10 Lys 17 HOLIDAY -� SOiA1TtJ 'K1z'S70L ! ORDINANCE NO. i AN ORDINANCE AMENDING ORDINANCE NO. 78-2891 OF THE i CODE OF ORDINANCES OF IOIJA CITY. BE IT ENACTED: SECTIONI. PURPOSE. The purpose of thisordinance is to amend Chapter 17 of the Code of Ordinances of Iowa City, by granting "grandfather" status to existing ceiling heights of habitable rooms previously regarded as substandard and to grant the same status to the requirement forstorm doors and storm windows along with handrails, guardrails, which are currently in use and in functional condition. This ordinance is also intended to clarify the minimum requirement for light switches in habitable rooms and to approve current installations of water faucets to sinks, lavatories, and tubs which are below the rim of the fixture. SECTION II. AMENDMENT. The code is hereby amended as follows: 1. 17-4(n)(2)b. Handrails. 1. All stairways comprised of four (4) or more risers shall be provided i with a substantial handrail. 2. All handrails hereafter installed shall be installed so that all stairways comprised of four (4) or more risers shall have handrails on each side, and every stairway more than 88 inches in width shall be provided with not less than one (1) intermediate handrail for each 99 i ( inches of width. Intermediate handrails shall be spaced equally within the entire width of the stairway. They shall be continuous the full length of the stairs and, except for private stairways, at 1 least one (1) handrail shall extend not less than six (6) inches beyond the top and bottom risers. Ends shall be returned or shall terminate in newel posts or safety terminals. 1 MICROFILMED BY JORM MICROLAB CEDAR RAPIDS -DES MOVIES P. o6/ M 8. 17-4.(1)(2)g. Exits. During the portion of the year when the housing inspector deems it necessary for the protection against the elements and cold, every door, opening directly from a dwelling unit or rooming unit to outdoor space, shall have supplied storm doors with a self-closing device; and every window or other device with openings to outdoor space shall likewise be supplied with storm windows, except where such other device for protection against the elements and cold is provided, such as insulating glass and insulated metal doors. EXCEPTION: Dwellings in use as such on or before the date of inactment of this ordinance on dwellings designated by official action of the City council has having special historical or architectual signi- ficance shall be exempted from the above door/window requirements. MICROFILMED BY JORM MICROLAB CEDAR RAPIDS•DES MOINES