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Home My WebLink About1973-07-10 Correspondence,,1 :; =:� f'' y' �: L; � ', ��r� 1 1 �J 111VGL J{'/1N .� r } 1� ` A cuprER;6 -SECTION $ r' ;,• 88. PA)VENT IN.LIEU OF MOVING AND RELATED EXPEA'SES a. General. A payment in lieu of moving and related expenses' may be made to'a',business ,(except the owner of an outdoor advertising display) that''electslto receive such payment and that meets the eligibility requirements for a payment for' moving,',and related expenses and the additional eligibility, requirements set; forth in this paragraph.', b. 'Amount of Payment. A payment. in lieu of :roving and related expenses shall be equal to'the average ° annual' net earnings, of thebusiness concern or farm operation, but not'less than $2,$00 nor more than $10,000. For,the purposes of this pay- ment, a;profit-making business owned by a nonprofit organize. tion shall be treated as 'a business, not as a nonprofit organization. r. Payment to'a nonprofit organization which doss not operate for profit; shall begin the amount of $2,$00. -. c. Eligibility Requirements Business Conce::n. r M! (1) Adis laced business 'concern maybe eligible £ora a - ment in lieu of moving and related expenses i the local agency determines,that (a)' The business cannot be'relocated without' a substan- tial loss of its existing atrona e, based on a,con- sideration of all pertinent circumstances including SUch factors as the type of business conducted, the nature'of the clientele, and the relative importance to the "die laced business of its resent'. and proposed P P P P location. (b) The business isnot part of a commercial enterprise haviL, another establishment which is not being so- quired for a project, and which ie engaged 'in':the same or similar business. r: (o): The business contributes materially to the income of t e:diep ace owner. (2) Determination of Number of Businesses. Separate legal { ' entities will not each be entitled to a payment under this paragraph, if 'they actually constitute only one business. `Whenever the local agency and the''claimant cannot agree-on the .number of businesses involved,,the Area'Office'shall be consulted. In determining whether :i Page b 45 CHAPTER 6 'SECTION. s, I *constitute two or more legalentities a:� business",. the folloItors, among others) shall be taken intocon- sidoiation: The'extent to which the same premises and equilxcent are shared. (b), The extent Ito which s��IaR� identical or inti- mately interrelated: .1p.faTions are pursued aadb.fusiness and financial'affairs: are commingled. p. The 'extent Ito which the I entities are held but: to th 8 blic and to those customari y,, ewith -1daling suon it es,,as.'&ne business, xte same person or (d)'s The extent to which - the closely re- I lated persons own, contr ol, or managoIthe affairs or11., .. 11.1h6 entities. . ..... d 'Eligibility' Requirements "F&I ration's, arm: Is !'operation may.-beIeligiblI &,payI of, moving ex-, _isr�fds ponies ifthWlooal agency 'do that 8 (1) Thefam oDerition cI Pro uc s�,pr6ducts inIsuf- ficient:quantity.to,bel;capao.Le,or,00ntributing materia. Uy ' t=oe 0 p eiator's sumort (2)_; The local agency, determines. that'the partl A acquisition] of the operation renders the remaining portion an -..ram uneconomic Is. Is, IT Elikibility��Reauirements-..Nonprofit Organizations• A: displaced; is nonprIanizationrmay be eligible for a i payment in lieu of moving,and related expenses if the local: agency daterzdnes that: I The non iDrofiVorganization:cannot be relocated without a substantial -loss,.of, its existing patronage. The term 1161 patronage• It: in"sthis.case�inoludes.the membership, persons; community, and/or"olidnt.616L served or affectedI by the activities of the nonprofit organization. ,,"Thenonprofit organization is not'par (2) t of I an organization at least one other establishment.which is not being acquired for the project which is engaged in.tho same or similar Opi Page'46 IT, Is, . ..... Is I "T ij — 11371.1 cxa 1 �. OHAPTER 6 i sECTIW 5 £. Average AnnualiNet Earnings: Average annual net earnings generally; shall be computed!on the basis of the not, earnings of`'ihe:business or 'farm, operation, before'. Federal', State, and local income taxes, during the two taxable year immediately pro boding displacement (or'',if the business or* farm was not in operation)that long, such ;other period as-may be approved by the localagency). (1) Average annual net earnings include salaries, wages, of other compensation paid by'the business or farm operation to the owner, his spouse; or his dependents. (2)If the local agency'determines that the two-year period' immediately, preceding displacement is not equitable for, establishing earnings, "the period used; for determining;' average annual not earnings; shall be a"substitute period datermined.by the agency to be'most 'representative. A "representative" substitute period must be one during •, which'the'busineas conducted its-operation at the site in.. the :project area, from ;which, it xaa,diaplaced. , (3) Nonprofit organization's_ eligible fora relocation pay-,, ment for moving and; related expenses- elect,; to re- ceive"'a payment in lieu of moving,and`related expenses in the amount: of $2,500-. For, designation of; organiza- tions' deemed 'to be:nonprofit concerns,'; exempt' from Fed-' eral income taxation, :see 26 U.S.'Code, Sections 501 at seq.) g. Own ership._The term "owner" as used in this paragraph in- eludes the proprietor in.a. sole proprietorship, the principal partnere<.in a partnership,;and the principal.stockholders of a'' cprporatioi determined by'the local agenoy. For the ' purpose ofdetermining a principal stockholder, stock held by a husband, :hie wife, and their dependent'children shall be r treated as one unit. h. Documentation in Support of a Claim. A claim for a.'payment in lieu Of; moving and related expenses shall be supported by t4 such reasonable evidence'of.earnings as. may ,be approved by HUD. (See Appendix 22,)If,no other evidence is available, the claim shall be supported by co ies'`of Federal income tax re- turns. e olaimanti may proi written: authorization to the +' oea .agency to secure a copy of; his income:tax'formas filed with the! Internal' Revenue Service (IRS), or he must certify that the coPY rep sented for review $� agency;is, a true copy tax form as'fi_led with IRS. 'Documentation as to earnings is not required in-support of,a:claim for this pay-', Ment submittod by z nonprofit,organization:- i Page 47 10/71 • 1. i , i ,: • {' I. 13Tt.1 C30 t GiA? 61; APPE\DIX 22 ' , - APPEND31 22. GUiDEm CLAiK FOR RELOCATION PADWT:(WiDMSS)NAME SCHEDULE D OF CONCERN �STATENENT OF CLAIM: FOR PAP04T IN L'fdJ OF MOVING AND'.RELATED WENSES ,The Annex,., Inc. D.Sa t, t. Complete a Schedule if: a.. paymen Lieu of .moving. an related expenses in laLtod. �: A' c laLn for.ajpayment dn'aiou bf. moving and relatsd.expenses shall besupportod by such � oasonable: evidence of earnings may be approved -R B Y ed HUD. If othar.'evidencolsavailablo , Lhs-claim'ehall be supported by: 'copiee4of Federal imoartax returns. Generally,, earnings for ed nc the 2:taxable years immediately ;preceding displacement will be'tho basis for determining the count of this yment:-•Attachadditional shoots as'necessa . Ia. t3uoinoao nomo. usa on income tax return : The Annex Inc. Cipa business activity ies Y. reported on income tax return Is. . Business nunala■,pre■ented to public , h Ann x Inc Ta4ern 3. alp oyer nt ication r�,. own on . ,.,�... ---.ax. return tiled with. strict ., inom■.%Ax reUM: ! ,. (';:Director of Internal.Revenue in -. Kansas Cit Missouri 42-0941689. _'' it ,..... tate Does concern opera a similar establishment outside e.➢ro sot or proirom areal ( ) yea ()d�',No'� .I ,.'If '"Yes,":complete :. the followings iij ,_ NAM r 18 AnIVTT I� •• b.. s corAern • Y any..... other OOnoem •■ o n h :.I! Yn a u • 1 Th tolls r mPL � ' WT A u 77 . I yo. oacribo-the nature. of e, f lationn 1 diep acement cause substantial lose o existing patronage? ea o . If "Yee,!'.explain.oatpletelyf.. ' See Statement Attached �! ' nature cone wise car : cation a o e:Schedule an its attacimonta inaccoxn- :• .nnco with and-nxbjsot'to theprovielone:of Item ljon the "Claim for. Rolocation'Payment '•'� .. (Business)'+.(to,uhich this Schedule D is'an attachnant), and'(b) than any Federal income tax', reports attached hereto' accurately, duplicate the income tax reports filed with the: internal: Revenue Service office in tho city limed S 4 y�v 'l ti �N�� . DatoMV 8, 1973 1hiI f X..•.:., < _ .�_ ,., s l i • '. . 1771 i ao' i �: '!C NAPTA 6 APPENDIX 1 B ' APPENDIX 18. CuiDEFORM CLAINf FCi RXLOCATION PAYMENT;'(BUSINESS).-.. CLAIM FOR RELOCATION PADW (BUSINESS) ap ca T l.. Iowa w R-1 4 .NST . :: Complete Ateme on a page aDD I If, claimin for moving,and relawd expenses as dxumanted on Schedules, A, B,.and/or.0 .. mmit71oc 12; If claim is for A. paymentin lieu of mov- Ync and. related: expenses as docurtanted on Schedule D,': omit Block 11.I As vend on this torn the tam' . "eoncarn" includes buoinees� concerns, non rofit o anit►timu and farm o rationo. ' NOT ':tc ainoxceetle alocal-■ a en:st•o U n concurrence rior to mak n. nt: 1, HAM UNWAF.F N CONCERNUS (Include ZIP Code)7 - oe-P.KBnneysh The Annex 720 Staub Court NE, Cedar Rapids, Ia ' YAS 7AGTID The Annex, Ince 84-12 OCCUPID BY CONOQIN PRIOR TO,SUBMI98ION -. ..... ,.26 Ea�t'''.COIIe A ,.. OWa OFTHISCUDI - a2drewa'Cii a. . b move to. u'etar d: ed .' Addnn a .tem Occupied b. -'Da 11 U'move to'thie address con luted: } VIR Lo7..<DID.COIC6W. DISCOMSTWi BUSINESS? :Yui No u "Yen,- stab swan for dis ontinuing:busimee: 26; E. College 1/69 Pre ' ncerrntaa t` " Iowa Cit Ia'. sen .Da;Se reestablish? Yee Na • r an 'U "SCONCk7W.',• FARM OPERATION. nur, 1FIT GROAN... Q sole -Proprietorship Manufacturing Services '(J Field Crops Q.Bus. Aeon. Q Partnerahlp Q Light ;, • Q Personal -Q Fruit/Vogetable QFraternal J Q Generation Q Nonvy Q, Business Q LSveatock/AnimalQ,C1v1C/Socid (J: Nonprofit organisation Commercial .� QE Professional O Horticulture : 9 Religious + "Q Farm owner 1 'Q WhoIaoaIe 1.. `Q QiWoor Q Other . Q Profasoioral' Q Farm operator - S Retail Advertising Q Other 'Q Other'_ RfQ,.Other l b u 1 a EXPENSES ibis Claim for r0l'"amenti a. ',,: Relmbursoment for actual reasonable moving Se: :; ezpenees (Attach'., complotedl Schedulo A) In1t1a1 Include o eoata b.to roementforactual direct 060 01 Ltangibla'personal property (Attach' completed . 9u lanonU - Q pP ry. ;achedule.8 Q Final a. is rsement or. sow" reesona n nearchine :.o onoes' Attdeh'com leted'Schedule C) ''. 17. PAnMr IN LIEU OF IDVINO:'AND REUTED EXPENSES. I certiry'..that this ,business is not part of a ' 'commercial enterprise havinganother entablishmsot not be a t.d,rd�isb,ys engaged in the o! r Vuu • uu cams or, similar usineast aM claim payment in the mount >< gnct n a r or gent form cont nue next page Page 1 • i - APTcH n APPENDI%;PBr 1s% t Itemleto,one of the tuns toll,owinG tablas, as approyrLtoe (see first Mese or M1a1. r.... N 17�' etocWiZ �..,. $e �Ilm 0 Ilea �uyw,yw�u w � mcmbcre ofprincipal stockholders, families who .are members of principal r � SUMMARY OF CLAIM ' FOR PAYMENT IA LIEU OF MOVING EXPENSES BY THE ANNEX; INC, ii The issue Involved before the Project Area Committee is whether: I, or not The Annex, Inc, , a tavern operating at 26 East College Street, can be relocated wlthout;'a substantial loss of its existing patronage, Because of the nature of the clientele of the business, It must be relocated downtown to retain Its existing patronage: No location`'of comparable •Ise •►lth'setlsfectory layouts and loeatlons are now available, or will be avail able to the but of our knowledge by, the time of: acquisition of the present location, ' This business' And !tsred p ecessoro have occuP led the same. .location for more than twenty-five years, which has been excellent due to the fact that the patronage of the business comes primarily from Unlverslty of Iowa ,> I students and downtown business and professional people. A'relocation co :. an area outside the Immediate'vlclnity of its;present location', couplet with increased competition, would result in a conalderable loss of business, Decreasing availability of parking in the downtown area Is also a factor in relocation of his business, Although many, patrons drive auto- mobiles to the premises, a central location is still important because most Petrone work In the downtown area or attend the University of Iowa. 1 �,,Y Office of City Attorney July ;10, 1973:fsts) ss7 scos The Honorable Mayor and City Council of'Iowa.:City,;Iowa Civic Center Iowa City, Iowa 52240 Re: Proposed osed Initiative and ;R efere nd um Provision for Charter Gentlemen( As requested by the, Chairman, of the Charter Comm tt i ee and as agreed by the Council, I have undertaken a`review "of the proposed.Charter'submitted to the Council by the Committee in the area of the initiative and referendum proposal. :From such review I have determined the following,and:make the,re- commendations;referred to below: 1. Initiative and referendumgenerally. The initial question to be're- solved is whether or not 'initiative and 'referendum may be legally.a'part',of the Iowa City Charter under 1.Home Rule. :This question is,open to .conflicting construction. My present research leads me to an estimate of a 50-50 chance that this would be, approved by the Supreme Court. There 'is only'one Iowa Supreme Court case on this matter that I could find. (Murphy v.''Gilmani214 MW 679). .It was decided under'a different statute in 1927. Itsonly'dndica- tion was towards':a strict or limited interpretation of the grant of power of initiative' and referendum. Accompanying this opinion is a summary of cases from other states on this '- subject. (These cases indicate a` strict construction inthis area. I,have examined,the case's cited in a student research paper on this subject, which was presented to the Charter Committee, I am not certain J' concur with the writer's interpretation of some of the cases cited as being good authority for initiative and referendum in Iowa. Mr. Martineau, in his opinion to the Committee, cited no authority for his opinion, so I have no information as to14 what authority he relies upon. - In looking at'the cases that I have seen, it is my opinion that courts generally;hold no.initiative and referendum is allowed unless authorized by the Legislature or the Constitution. The central question then is, has the Legislature or the Constitution made such authorization.': In theicase'of G.O. Bonds, authorization for an election is set forth': (Section 107' H.F:'S74 , , I -2- July 10, 1973 To: The Honorable Mayor and City, Council Acts of G.A.) Library Boards (SectionJ96 H.F. 574 Acts of G.A.) and City utilitiesBoards (Section 186 HF 574' Acts of G.A.),also have election pro- cedures spelled out. It could be argued that because the Legislature has set 'forth elections on these matters and is silent on the issue of initia- tive an& referendum elsewhere, that the intent is to exclude, not allow, when taken in the context' with other sections of the City Code. There are two sections in the City Code which I believe are critical in the interpretation of the law in 'determining whether or not we may have the power of initiative or referendum in a Charter_ generally. They are Section 11' and Section 56 of, HF ,574. Paragraph 1 of Section:ll states "A power of a'city is vested in the city, council,'' except as otherwise provided by; state law.':' .Paragraph 2 says, among _other things, "A -City may;excercise its.gen- eral powers subject only to limitations expressly imposed by a State of City law."' Paragraph'4 of Section 56 says <a Charters must contain and is limited to provisions for: 4 The powers and duties of, the Mayor and the Council' consistent with the provisions; of this Act. If it was not for paragraph 2 of section 11 L would feel that initiative and referendum would not be: allowable under :Iowa law. Powers and duties of the Mayor and Council and vested in the City Council,to'me, rule out initia- tive and referendum. Paragraph'2 of section ll says a City;and the cases have held such language; does ,allow 'initiative and referendum.' There are then, in 'these sections, a conflict that only ,the Iowa Court will resolve. 2. ISpecifi6 items.' With this opinion is a listing of some cases in- volving specific' points the Courts have ruled in or out of initiative and re- ferendum 'laws, 'and reference to sections of the City Code which ;I believe rule out certain :items ,from initiative and referendum in Iowa (if it is legal in the first place). I point them out for consideration by the Committee, if my, recommendation set forth below is followed. 3. Recommendation. -Before making this recommendation I would like to point out to the Council that I have conferred with our bonding', attorney re- lating to :the adoption of additional provisions of the Home Rule Act. 'It is his strong recommendation that until the Des Moines case is resolved that we proceed no :further at this time. He feels that to go further than we have to date might jeopardize bonding and special assessment projects. It is my personal recommendation that this opinion bel referred back to the Charter Committee for additional consideration. Much has been said about the, initiative and referendum section being important to the charter. Initiative and referendum has brought about a multitude of court cases in several states.'' I,feel'certain it will happen in Iowa City too.'; I would like the Committee to consider my question about the legality as a whole. Itis important to know what the Committee would feel about', the proposed Charter if initiative and I t1 JJt Specific items Relating to Initiative and Referendum 1. Zoning, if authorized by a separate I statute, is not subject to initiative and referendum. Elliot v. Clawson (Mich.) 175 NW 2d 821'(1970). 2. Revenue Bonds not subject to referendum except as sp'ecified by state statute. Gutherie v. Richland a (W sh.),494 P. 2d 990 (1972). 3. Budget:cannot be amended by referendum. Gilet v. Lowell (Mass.) 27 NE 2d 748 (1940). 4. Salaries of officials may be fixed by initiative. Schryver v. Schiemer (S. Dak.) 171 N14 2d 634. 5. Utility rates not subject to initiative and referendumwithout express legislative authority. Western States Utilities v. Waseca (Minn.) 65 NW 2d 255 (1954). 6. Special assessment, general obligation bonds and revenue bonds procedures' of New Iowa City Code are exclusive,',Section 106, 116,!l60, 162 and 174, H.F. 574 Acts of G.A. 7. Initiative and referendum apply only to legislative acts and not admini- strative. i I . I �:T I ' • rr • I. 'I Charter Commission Ju1y113, 1973' Iowa City Council City Attorney's Report At their regular meeting on JtLly 10, Officially received the 'from 1973, the Council ,report Ifonohan on the Charter,',as 'city,nttorney'Jay requested.The adopted to refer ,the Cit Y Attorney's Charter 'Commission . motion was for report to the later report' back er to than the e Jul Council 1 ca. Y 3. 1 no _J, :197 _ Abbie stolfus City Clerk AS:rap Enclosure I I :I I COPY: ABBIE STOLFUS p i a to July 5, 1973 S. Wells ,IPay ! City Manager !Civic Center Jit Iowa City, Iowa 52240 Red County, Action - Beer l,& Liquor Permits Dear Ray: Abbie checked out some information regarding putting a apace for the approval by the Health Department on the current Beery& Liquor Licenses. It is my'understanding lthatshe-found out that the liquor forms are furnish- ed by the Beer',& Liquor Control"people:and therefore,the County is seeking, a change at a higher level than us poor little city folks. 7 .,Perhapsweought to'',report'to the Council at thelnext meeting on July 10 of our information and suggest that the County Board of health hada good idea and that they should check with the State Beer &:Liquor Control Depart- ment to see if they would put it on their forms. I am sure that the forms i that we're talking about are based on the State, law and the State statute doesn't give a requirement that 'the County Health Department approve 'and`Li4 uor Licenses. It is, ;therefore, my opinion that we couldn't give any carte `blanche 'approval 'authority to the County Health Department. I think ]the best way to punt the matter would be to suggest they stet with the Beer & Liquor Control Commission and see if they can get them to put it on .the forms. We could talk about this for a couple of minutes before the next Council Meeting. with Abbie, you and I. Very truly yours, ay R. onohan, City Corney Jllll : b ce II Y .r 1 i LM! DEPAPMENT OF HOUSING AND URBAN DE�LO PM ENT go �u RFAoCuvCES^L°• t AREA OFFICE Omuhu, Nebru-ku �j, IIIIIIII ao UNIVACOUILDING, 7100 NEST CENTER ROAD, OMAHA, NEBRASKA 68106 st.Loul., Ml+.uurl z REGION VII REGIONAL OFFICE IN REFI-v REFER Tor 'KANSAS CITY, MISSOURI 7.21"TF JON• ,j 19 ,j Lloyd 331 Mr. John B. Klaus Director Denastment of ,Urban Renewal One Ras't College,Strcet Iowa City, Iowa 52240 Dear tLr. Klaus:' r Subject: Projects Iowa R-16(OR) IowaR-18 ri Audit Report on Final M: •'�' Enclosed for our information and official use is one copy of the HUD Report on Audit for subject projoots covoring tho periods identified in the Introduction therein. We arolpleaded to advise that Aree Office revior of the Audit Report, has been completed with the conclusion that the Report disclosed no audit findings requiring corrective action ,by your Agency. ` In order y to make final:grant payment and effect c10se-out for Project R-161 T' please submit an original and three executed' copies each of Forms HUI)6420 and 6440 to this office. A supply of, forms is enclosed. ,. With respect to the Certificate of Completion and Final Coat, please follow exactly the audited coats as shown in the Report. r The only matter to resolve regarding Project R-18 is Other Income. Please nolo,that the Report shove 811115.00 for this item[ which does, not include interest on a $16,000 Certificate cd Deposit purchased Ltarch 5,.1973• he Schedule of Project Cost submitted with Mr.Pugh's letter dated May 15, o1973, indicates x1,0 .33• Please submit documentation which establishes the exact amount of Other Income inoluding OD intcreot in order tlmt final ndjustmento to project close-out'can be msde. r ' r 4 4 sw. Vote .JUN A 1973 { A Audit Cos. Num ar ,5 OfflCfOf INSPfCfORGfNfRA[. 08-4-3011-3007 4 To: Elmer E. Smith, Regional Administrator Region VII, Kansas City,:,., i FROM: A"Ja� 2` LV Re iOn81 ,�7 , g Inspector General - Audit Region VII, Kansas City SUBJECT: Report on Final Audit -Project No. -,Iowa R-16 CR -Iowa R=18'', City of iIowa, City, Iowa' ', % I• rl Department of Community<Development t INTRODUCTION We 'have examined the books,and records of the Department. of Community Development; City of Iowa City (LPA),,pertaining',to its 'Community Renewal (Iowa R-15(CR) and Urban Renewal (Iowa R-18) Programs. Our examinations covered the'period July, 1,1970 through March 31', 1973, for Iowa R-16(CR)• ;. ` and July 1, 1970 ,.through April 15, 19731 for Iowa R-18 and included a 1 determination as to the degree of compliance by the LPA with the terms ' and conditions` of the programcontracts; with the pertinent regulations; policies and procedures of the Department of Housing and Urban Development (HUD); with its own management regulations and procedures; a review of 'the accuracy and condition of the accountingrecords; and a determination d; ,r FOR OFF IC IAL U'SE O N L Y 4 - 4: to the: eligibility ofexpenditures as recorded. The examination was as made in accordance with generally accepted auditing standards and included such tests of the accounting rcords and such other auditing procedures`as e .. ... -' were considered necessary. f P ram .Costs In our opinion, .the accompanying Balance Sheets., Statements oro g and -Final Grant Computations present fairly the financial condition of the LPA with respect to its Community Renewal Program, Iowa R-16(CR), and Urban Renewal Program, Iowa R-18, at the respective balance sheet dates and the results its operations f or the period under audit in accordance with the accounting procedures prescribed by HUD. SM24ARY ' dance with No findin s were develo ed during the final audits. In'accor g P the terms of the respective program contracts la federal grant'of $1,515.49 is payable for Iowa R-16(CR) and unexpended program funds of $17,553.90 for Iowa R-18 are to be remitted to HUD., w b n: ' Distri udo ' Regional Administrator Area Director,10maha, Nebraska Audit Liaison Officer (7) Assistant RegionalAdministrator for Community Development., -. Assistant Regional -Administrator for Community Planning and Management ' Regional Office Director, Accounting Division , g Director, Local Finance and Administrative 'Practices Division$ DMF, Room 8106, HUD Local Agency Services Staff, HAL, Room 9272, HUD' Director, Associate Director, U. S. General Accounting Office Room 4170; HUD c office of Planning and Management Assistance, Director, MR, Room, 7108, HUD 2 Schedule'.2 . DEPARTMENT OF COMMUNITY DEVELOPMENT CITY OF';IOWA CITY; IOWA, Community Renewal Program STATEMENT "OF'PROGRAM COSTS at, March 31,;,1973 Program Iowa!'R-16(CR) Contract Iowa R-16(CR)(G) 'Audited -Overruns Account Classification Costs Budget Underruns 'i Staff salaries ` $22,863.56, $24,118 $1',254.44 Employee benefit con- tributions 1;713.20 1,818 104 80 Travel 35.3050 14 70 Reproduction and reports 1,120.08 2,350 1,229.92 Other administrative costs Jilt 275.90 492 216.10 Contract services 13,600.00 13,600 -0- None xpendabie equipment 45.19 123 77.81 Contingencies -0- 1,527 1',527.00 TOTALS $39,653.234$ 4,078 4,424.77 j. .f is _ 7 '_ i r lly,` Schedule 3 Mfr DEPARTMENT OF COMUDITY DEVELOPMENT r; CITY OF IOWA CITY, IOWA` i? Urban Renewal, 'Prograo`� is BALANCE SHEET at April 15;,1973 I Program Iowa:R-18 i Contract Iowa R -18(A) . iASSETS Current Assets' Cash in Bank $ 542.81 Accounts Receivable —City of Iowa City 11011.09 Investments 16;000.00 Total Current Assets 17,553.90 y, Program Cost Control (Schedule 4) 167;523.19 TOTAL ASSETS i $185;077.09 LIABILITIES AND CAPITAL Liabilities: I � r `Accounts payable - HUD" $ 17,553.90 Capital: I' Federal grant (See Note 1Y 167523.19 , TOTAL LIABILITIES AND CAPITAL $185,077.09 i i r NOTE 1 TO BALANCE SHEET a Pursuant to Section 103(b) ofithe Housing Act of .1949, HUD has'"determined ` that the principal' amounts of 'any funds advanced to local public agencies; ' together with the interest paid or accrued thereon, are uncollectible when program activities are terminated. Planning advance contracts require ' repayment only in the ,event the"planned project moves into the execution ,'phase. ,When planned project is!'terminated, as`Iowa R-18 was, the advances ,Wand accrued'interest payable are dee'med'ta be 'a federal grant; chargeable against;Title I:'grant appropriations and contracting. authority ; The forgiven indebtedness which is considered a federallgrant was computed as follows: Total Audited Program Costs (Schedule 4)I $167,523.19., Hud Advances to LPA $143644.00 r. Accrued ,InterestAd on van ces 41;433.09 Total. Indebtedness 185; 077.09' L"ess: Unexpended Funds to be returned to HUD -17.553 90 r Forg iven Indebtedness Considered a Federal. Grant $167;523 19 i i L f. I r:. -9- i Schedule 4 i DEPARTMENT OF COMMUNITY DEVELOPMENT CITY 0 F>IOWA'CITY; IOWA Urban Renewal'Program STATEMENT "'OF PROGRAM COSTS at i1 15,1973Apr Contract Iowa R -18W Pro ram Iowa R-18 -Overrunsi Audited gud et Undr=uns Account Classification Costs --�'— $15,826A2 $ 14,716.78 $ 30,543 Administration 5,000 -31615.58 Survey and Planning 78,615.58 6,400.26 Land surveys and appraisals 33,044.74' 39,445 828 _0 Pr o'ect,inspection lfee 828.00' .11 _41,433.09 41433.09 _0_ Interest _0_ 1,115.00 -1,115.00 1/ Other income 1 8` 587.00 ,. -0- 1 8 587 Reserve and contingencies �� 4 403 $16------ $-3 120.19 $167_ 52319 TOTALS interest earned on $16,000 Certificate of Deposit 1/ Doesnotinclude purchased 3-5-73 I• •3 a. s 10 11 4 OFFICE OF -Y C 11 ASSESSOR S SES • VICTOR J. 6ELGER • IOWACITY, IOWA ' CITY ASSESS141EN'T EXPENSE FUND w, Ifs-1ct Half Total 18 mo's 1273 t I 16,990 9,495 28,800 18,000 City Assessor 15,200 7,000 22,600 14,400 ti Deputy Assessor 13,600 6,800 20,400 12,900 Appraiser -Clerk 13;600 6,800 .' 20,400 12,900 t. Plat Supervisor 12;400 6,200 18,600 11;700 {I 1 Appraiser -Clerk 4'1000 2,000 '0,000 .14 .000 Extra' -Help I' 77'790 3a 895 116 685 73,900 'Total Salaries 1<• Office Expenditures 1;500 500 2;000 1,500 7. Supplies 3, 000 3,000 6',000 2,OOG ' Board; of Review, 550 205 00 775 700 Car Allowance 50 Exam hoard Assessor's school 1,000 400 1,400 1 000 w. 2000 " , ` :i Court Costs 1',500 Tj000 500 500 .2,000 1+500 00 1 Telephone Life Insurance 2,�J0 1,000 oo 3��00 1,300 1 Group 1,_36 600 1,000 1' Blue"'Cross 11756 6725 18.475 10,950 Total t 891540 45,620 1 7,160 84,850 Total . Budget Ci 6.000 4. 00 0 ` Estimated Balance ' 129,160 60.850 Raised By Taxation 29400 72200 4 � social Security ! p00 '2,000 6,000 __'3, 500 IPE11S 4<LOG -11,500 oCG r 5GU� Total: Social Security & IPERS G Tor Liability 0:0 99,34050,520 500 149,e6o 93>000 Total Budget 6 000 ;., estimated Balance 143 660 89,150 ;;> Raised By is Taxation ClIff ASSBSSORI S SPECIAL APPRAISAL : Uii1) 1 1 1975-1�t Ealf Total !.s :o's 1 3 !11 Salaries, Supplies & Car i 20 000 Allowance ' 15,000 60 000' , commercialAppraisalHelp 25,000 B^1 of Vanraard Co Contract) '00,000 60,GCO Total ' 25,000 ].0.000' r; Balance 35,000 50,000 P11imated By Taxation 209,660 154,150 Grand Total Of Budget 31 000 14 000 Estimatod Balance I 178,860 660 " 7 1 0 139,150 5 Rnieed:By-Taxation 1 r 1 I.