HomeMy WebLinkAbout1979-10-30 Info Packet-1 Cfty of Nowa CIO -14F
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MEMORAN bum
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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
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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
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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
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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
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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
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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
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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,
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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.)
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Politics and the Ghettos (ed.), (New York: Atherton Press, 1969).
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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).
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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;
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"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,
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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,
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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);
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"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
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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.
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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:
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"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.
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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
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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.
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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.
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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.
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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.
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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
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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
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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
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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.
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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
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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
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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).
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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
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• 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
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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
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$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
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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
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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.
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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.
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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.
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'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
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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
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'�) 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
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CEDAR RAPIDS -DES MOINES
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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
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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.
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°'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.
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CITY OF
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JULY 1, 1978 -JUNE 30, 1979
OWA CITY
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ANNUAL FINANCIAL REPORT
CITY OF IOWA CITY, IOWA
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FOR THE FISCAL YEAR ENDED JUNE 30, 1979
PREPARED BY:
DEPARTMENT OF FINANCE
CITY OF IOWA CITY, IOWA
SEPTEMBER, 1919
MICROFILMED BY
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CEDAR RAPIDS•DES MOINES
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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
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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
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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 —
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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
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............40
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............44
............45
............46
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............48
............ 49
............ 51
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CITY OF IOWA CITY, IOWA
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CITY COUNCIL
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Robert Vevera
i Mayor
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John Balmer Mary C. Neuhauser
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Carol deProsse David Perret
Clemens Erdahl Glenn E. Roberts
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CITY MANAGER I
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Neal G. Berlin
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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
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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.
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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
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CEDAR RAPIDS•DES FIOINES
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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
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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
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FIICROFILMED BY
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McGladwy Hendrickson &Co.
CFBIIFIBU PUBLIC ACCOUNtAN15
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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
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+ 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.
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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
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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