The URL can be used to link to this page

Home My WebLink About2024-01-11 Info Packet � r rrr®�� City Council Information Packet CITY OF 10"IA CITY January 11, 2024 Council Tentative Meeting Schedule IP1. Council Tentative Meeting Schedule January 16 Work Session IP2. Work Session Agenda IP3. Memo from Senior Planner: Comprehensive Plan Update IP4. Pending City Council Work Session Topics Miscellaneous IP5. Memo from Assistant Finance Director: Long-term Debt Disclosure Report IP6. Civil Service Examination: Maintenance Worker I - Athletic Fields IP7. Civil Service Examination: Operations Supervisor - Transportation Services Draft Minutes IP8. Ad Hoc Truth & Reconciliation Commission: January 4 January 11, 2024 City of Iowa City Item Number: IP1. CITY OF IOWA CITY COUNCIL ACTION REPORT January 11, 2024 Council Tentative Meeting Schedule Attachments: Council Tentative Meeting Schedule City Council Tentative Meeting Schedule nil Subject to change CITY OF IOWA CITY January 9,2024 Date Time Meeting Location Tuesday,January 16,2024 4:00 PM Work Session City Hall,Emma J. Harvat Hall 6:00 PM Formal Meeting 410 E.Washington Street Saturday,January 20,2024 8:00 AM Budget Work Session City Hall,Emma J. Harvat Hall 410 E.Washington Street Monday,January 22,2024 4:30 PM Joint Entities Meeting City Hall,Council Chambers Hosted by the City of Coralville 1512 7th Street Wednesday,January 24,2024 2:00 PM Budget Work Session(CIP) City Hall,Emma J. Harvat Hall 410 E.Washington Street Tuesday, February 6,2024 4:00 PM Work Session City Hall,Emma J. Harvat Hall 6:00 PM Formal Meeting 410 E.Washington Street Tuesday, February 20,2024 4:00 PM Work Session City Hall,Emma J. Harvat Hall 6:00 PM Formal Meeting 410 E.Washington Street Tuesday, March 19,2024 4:00 PM Work Session City Hall,Emma J. Harvat Hall 6:00 PM Formal Meeting 410 E.Washington Street Tuesday,April 2,2024 4:00 PM Special Formal Meeting City Hall,Emma J. Harvat Hall Work Session 410 E.Washington Street 6:00 PM Formal Meeting Tuesday,April 16,2024 4:00 PM Work Session City Hall,Emma J. Harvat Hall 6:00 PM Formal Meeting 410 E.Washington Street Tuesday, May 7,2024 4:00 PM Work Session City Hall,Emma J. Harvat Hall 6:00 PM Formal Meeting 410 E.Washington Street Tuesday, May 21,2024 4:00 PM Work Session City Hall,Emma J. Harvat Hall 6:00 PM Formal Meeting 410 E.Washington Street Tuesday,June 4,2024 4:00 PM Work Session City Hall,Emma J. Harvat Hall 6:00 PM Formal Meeting 410 E.Washington Street Tuesday,June 18,2024 4:00 PM Work Session City Hall,Emma J. Harvat Hall 6:00 PM Formal Meeting 410 E.Washington Street Tuesday,July 16,2024 4:00 PM Work Session City Hall,Emma J. Harvat Hall 6:00 PM Formal Meeting 410 E.Washington Street Tuesday,August 6,2024 4:00 PM Work Session City Hall,Emma J. Harvat Hall 6:00 PM Formal Meeting 410 E.Washington Street Tuesday,August 20,2024 4:00 PM Work Session City Hall,Emma J. Harvat Hall 6:00 PM Formal Meeting 410 E.Washington Street Tuesday,September 3,2024 4:00 PM Work Session City Hall,Emma J. Harvat Hall 6:00 PM Formal Meeting 410 E.Washington Street Tuesday,September 17,2024 4:00 PM Work Session City Hall,Emma J. Harvat Hall 6:00 PM Formal Meeting 410 E.Washington Street Tuesday,October 1,2024 4:00 PM Work Session City Hall,Emma J. Harvat Hall 6:00 PM Formal Meeting 410 E.Washington Street Tuesday,October 15,2024 4:00 PM Work Session City Hall,Emma J. Harvat Hall 6:00 PM Formal Meeting 410 E.Washington Street Monday, November 4,2024 4:00 PM Work Session City Hall,Emma J. Harvat Hall 6:00 PM Formal Meeting 410 E.Washington Street Tuesday, November 19,2024 4:00 PM Work Session City Hall,Emma J. Harvat Hall 6:00 PM Formal Meeting 410 E.Washington Street Tuesday, December 10,2024 4:00 PM Work Session City Hall,Emma J. Harvat Hall 6:00 PM Formal Meeting 410 E.Washington Street Item Number: IP2. CITY OF IOWA CITY COUNCIL ACTION REPORT January 11, 2024 Work Session Agenda Attachments: Work Session Agenda Subject to change as finalized by the City Clerk. For a final official copy, contact the City Clerk's Office 356-5041 If you will need disability-related accommodations in order to participate in this program/event, please contact Kellie Grace at 319-356-5041, kgrace@iowa- city.org. Early requests are strongly encouraged to allow sufficient time to meet your access needs. Iowa City City Council - Work Session , r Agenda `_ ti Work Session 'T=W'_ January 16, 2024 - 4:00 PM CITY OF IOWA CITY Emma J. Harvat Hall 410 E. Washington Street www.icgov.org City of Iowa City Land Acknowledgment can be found at: icgov.org/landacknowledgement Meeting Rules can be found at: icgov.org/meetingrules You can watch the meeting on cable channel 4 (118.2 QAM) in Iowa City, University Heights and Coralville, or you can watch it online at any of the following websites: • https:/Icitychannel4.com/live • https://www.youtube.com/user/citvchannel4/live htt s://face book.com/Cit oflowaCit 1 . Presentation from staff on the Comprehensive Plan update called for in the FY2023- 2028 Strategic Plan 2. Clarification of Agenda Items 3. Information Packet Discussion [January 4, January 111 Council direction needed on the following items: 1. (1/4) IP2 - Memo from the City Clerk: Joint Entity Meeting Agenda Items 4. University of Iowa Student Government (USG) Updates 5. Council updates on assigned boards, commissions, and committees Item Number: IP3. CITY OF IOWA CITY COUNCIL ACTION REPORT January 11, 2024 Memo from Senior Planner: Comprehensive Plan Update Attachments: Memo from Senior Planner: Comprehensive Plan Update r � ®,, CITY OF IOWA CITY MEMORANDUM Date: January 10, 2024 To: Planning & Zoning Commission and City Council From: Anne Russett, Senior Planner, Neighborhood & Development Services Re: Comprehensive Plan Update Introduction The IC2030: Comprehensive Plan, adopted in May 2013, is the adopted broad-based policy vision that guides growth and development within Iowa City. The City Council's Strategic Plan adopted in December 2023 includes an action step to "initiate a comprehensive plan update and subsequent zoning code review to more broadly incorporate form-based principles, expanded missing middle housing allowances, incorporate minimum density requirements, and streamline approval processes." Based on this action step, staff is moving forward with a comprehensive update to the City's Comprehensive Plan. This memo explains what a Comprehensive Plan is and how it differs from zoning and subdivision regulations. It explains the role of the Comprehensive Plan in the land development process. Finally, it outlines some outcomes and next steps for the update to the Comprehensive Plan. What is a Comprehensive Plan? The Comprehensive Plan is the guiding policy document for growth and development in the city. It establishes the high-level land use policy vision that informs and guides decisions related to the built environment. Comprehensive Plans are adopted by resolution and are not regulatory. The Comprehensive Plan includes a vision statement and associated goals and strategies that cover a range of topics, including land use, housing, economic development, transportation, environment and resources, parks and open space, and arts and culture. The Comprehensive Plan also includes a broad community vision statement and incorporates neighborhood design principles that are focused on creating and sustaining healthy neighborhoods. The categories covered in the neighborhood design principles range from compatible infill development and diversity of housing types to neighborhood commercial and interconnected streets to parks and open space. One of the most important components of the Comprehensive Plan is the Future Land Use Map. The FLUM identifies the general intended land uses (e.g. residential, mixed-use, neighborhood center)for all properties within the city. For residential land use designations, the FLUM generally identifies the intended type of residential development (e.g. low density residential). Residential land use designations sometimes also identify the envisioned housing types (e.g. single-family, duplex), and the associated density (e.g. 16-24 dwelling units/acre). The FLUM land use designations should be fairly broad in nature and allow for some flexibility in types of uses. The adopted Comprehensive Plan, IC2030, includes goals, policies, and strategies, as well as a FLUM for the entire city. There are also several other plans that are components of the comprehensive plan: Central District Plan, Adopted 2008 January 10, 2024 Page 2 • Downtown and Riverfront Crossings Master Plan, Adopted 2013 • North District Plan, Adopted 2001 • North Corridor District Plan, No plan adopted • Northeast District Plan, Adopted 1999 • Northwest District Plan, No plan adopted • South Central District Plan, Adopted 2000 • South District Plan, Adopted 2015 • Southeast District Plan, Adopted 2011 • Southwest District Plan, Adopted 2002 • Historic Preservation Plan, Adopted 2008 • City/County Fringe Area Agreement, Adopted 2021 The district plans are intended to provide more specific policy direction for unique geographies within the city. However, when not updated regularly the district plans can become outdated in their reflection of City priorities, market conditions, and general best development practices. The historic preservation plan outlines policies related to preservation. The City/County Fringe Area Agreement guides growth and development within the city's 2-mile fringe area. Together, along with IC2030, these plans make up the city's Comprehensive Plan. Zoning and Subdivision Regulations While the Comprehensive Plan provides the guiding policy direction for land development it is not a regulatory document. Zoning and subdivision codes are adopted by ordinance and are regulatory. The comprehensive plans works together with the zoning and subdivision codes, which are tools that implement the conceptual vision and policy direction outlined in the comprehensive plan. Zoning Regulations There are two components to the City's zoning regulations: 1) the zoning code, and 2) the zoning map. The zoning code (Title 14 of the Municipal Code) includes a variety of provisions and standards that regulate the development of new buildings and structures. It includes several zoning designations that cover various use types, such as residential, commercial, public, and industrial uses. It also includes form-based zones. It identifies the specific land uses (e.g. single- family, multi-family, office, retail) that are allowed in the various zones and the associated development standards (e.g. height, number of dwelling units, lot coverage). The zoning code also includes provisions related to parking, landscaping and screening, and sensitive areas. The City's zoning map identifies a zoning designation for all property within the City's corporate limits. Ideally, the zoning code and zoning map align with the adopted policy vision in the comprehensive plan. More specifically, the zoning map should generally align with the FLUM. For example, if the land use vision in the FLUM is multi-family that should also be reflected on the zoning map with a zoning classification that permits multi-family housing development.Additionally, the regulations in the code should help to accomplish the goals and policies of the plan. For example, the sensitive areas ordinance should help to preserve valued environmental resources and the regulations related housing should ensure a diverse housing stock. The code must balance multiple, and sometimes conflicting goals, that are included in the Comprehensive Plan, such as protecting property values, neighborhood compatibility, encouraging appropriate uses of land, providing for a variety of housing types, promoting economic stability of existing and future land uses, lessening congestion and promoting access, preventing overcrowding of land, avoiding undue concentration of population, and conserving open space and natural, scenic, and historic resources. January 10, 2024 Page 3 Subdivision Regulations The subdivision regulations outline the provisions for the creation of a subdivision drawing that shows the precise location and dimensions of features such as, streets, lots, easements, and other elements pertinent to the transfer of property. Where zoning regulations outline standards related to private properties, the subdivision regulations incorporate standards related to the public realm. For example, subdivision regulations address the width of the public right-of-way, pavement width of streets, and block length. They also outline standards to ensure an interconnected network of streets, sidewalks, and trails, as well as access to public open space areas. Role of the Comprehensive Plan in the Land Development Process The Comprehensive Plan serves as the foundational land use vision for a community. This formally adopted vision is used in the review of legislative land use approvals, including annexations, rezonings, and subdivisions. These actions are site-specific and typically initiated by property owners and developers; however, they are occasionally initiated by the City. Legislative land use approvals also include text amendments to the zoning code. These requests require a recommendation from the Planning and Zoning Commission and formal approval from the City Council. Consistency with the comprehensive plan is evaluated for these proposals. The Comprehensive Plan is most often used to analyze proposed amendments to the zoning map (i.e. rezoning requests). Rezonings need to demonstrate consistency with the Comprehensive Plan. Per state law (Section 414.3) zoning "regulations shall be made in accordance with a comprehensive plan..." The Future Land Use Map designations guide what zoning classifications can be applied, and ultimately what can be built in different parts of the city. However, there is some flexibility, as the Comprehensive Plan is a non-regulatory conceptual vision and the Future Land Use Map designations of the Comprehensive Plan are general in nature and should be used in conjunction with the plan goals, policies and strategies. Outcomes of a Comprehensive Plan Update There are several outcomes that staff seeks to achieve by developing a new community vision for growth and development within the city. 1. New Vision and Policy Direction: A new plan that places equity, climate change and resiliency and housing at its core and addresses existing disparities and prepares the city for the future. The City Council recently adopted several zoning code amendments to help improve housing choice, increase supply, and encourage affordability. These amendments were focused on supply side zoning reforms to help increase the supply of housing in Iowa City. These incremental and conservative amendments aligned with the current policy direction of the Comprehensive Plan. A new vision and policy direction is needed to further address the ongoing housing crisis and address some of the Strategic Plan actions such as missing middle housing, minimum density requirements and streamlined approval processes 2. Outreach and Engagement:A public process that uses varied methods of engagement to drive participation that is more reflective of the city's demographics and ensures underrepresented groups are actively engaged in the process. A robust outreach and engagement process upfront can serve as that strong foundation for a common vision that then can be implemented in a more streamlined fashion through streamlined approvals and more by-right development allowances. This can serve the community well and result January 10, 2024 Page 4 in addressing our most pressing needs (e.g. diverse housing supply) in a more timely manner. 3. Updated Analyses:A regional housing needs assessment, evaluation of current land use policy, as well as other updated analyses that will allow us to better understand changing needs, trends, and demographics. These updated analyses will help to inform the vision and land use policy direction. The regional housing needs assessment will provide a holistic, regional understanding of the areas housing market. A comprehensive assessment of the region's housing needs would help assess the number and type of housing units needed to meet demand, gaps in the housing market, how the policies of neighboring jurisdictions interact, and how the City can ensure it meets its share of regional affordable housing needs. The assessment will also evaluate the needs of specific populations, like the unhoused, immigrants, and persons with disabilities. Additionally, the assessment could include a needs allocation that identifies how many new housing units are needed to address the housing needs identified through the assessment, which would be categorized by housing type. 4. Connection with Other Adopted Plans: A clear connection between the Comprehensive Plan and the City's other planning documents. Examples include the Strategic Plan, Bike Master Plan, Capital Improvement Plan, Climate Action and Adaptation Plan and others. All these plans will need to be reviewed since the Comprehensive Plan should function as the overarching policy document that incorporates and references the vision and goals of other plans as needed. 5. New Framework: A new planning framework that identifies specific typologies unique enough to warrant further planning efforts. Examples include community nodes/centers, corridors, employment centers, and others. The current 10 district planning framework was established in the 1997 Comprehensive Plan. Over time a specific planning process was initiated for the development of long- range plans for these districts. The district planning schema was continued with the adoption of the 2013 comprehensive plan. However well intended, in 26 years there are still district planning areas with no district plans. No plans have been adopted for the Northwest or North Corridor Planning Districts, as well as a portion of the Downtown Planning District. There are also district plans that are decades old no longer reflective of City goals, market conditions or best practices. Maintaining a Comprehensive Plan, 10 District Plans, plus focused planning efforts like the Downtown and Riverfront Crossings Master Plan (which covers three different planning districts) is not feasible and can create unnecessary confusion for all stakeholders and unintended barriers to desired development. Additionally, many of the various districts do not vary enough between each other to warrant unique planning documents. Much of the information contained within the current existing documents could be held as a common expression of the community's vision and goals with fewer specific planning areas more closely studied. In short, many of the district plans are outdated and/or include redundant policies. As part of this effort, the existing district planning framework will need to be reevaluated to determine if district planning areas are still needed. Staff would recommend either reducing the number of planning districts or removing them entirely. Specific policy issues or goals that are unique to certain areas could easily be incorporated into the Comprehensive Plan. Additionally, removing the district planning areas entirely would provide more flexibility to respond to pressing planning issues. An example of this is the Downtown and Riverfront Crossings Master Plan. A need existed for an updated plan for this area after the 2008 flood. However, the area that needed a new land use plan did not January 10, 2024 Page 5 fit neatly into the already designated planning districts. In fact, the Downtown and Riverfront Master Plan covers three different district planning areas (Downtown, Central, and Southwest). 6. Future Land Use Map:An updated Future Land Use Map of the Comprehensive Plan with land use designations that include descriptions of general intended land uses, as well as physical characteristics of the envisioned built environment. The plan will also include a land use designation table with clear descriptions and an explanation of how these designations work with the City's zoning districts. The adopted FLUMs within both the IC2030 Plan and District Plans have inconsistent land use designations. There is no consistent naming convention for the designations and the descriptions vary. This can make it difficult to implement. Additionally, some plans do not include a description for the land use designation. Descriptions can help clarify the general intended uses, and even form, of the land use designation. For example, the IC2030 plan includes land use designations such as Rural Residential and Office Research Development Center, with no related description for what those classifications mean. Furthermore, many of the land use designations are use based (single-family, duplex, multi-family, office commercial, etc.). These use-based designations can make it difficult to create more mixed-use and diverse communities. In addition, the residential categories often distinguish between single-family and multi-family as opposed to focusing on the intended form of the building. For example, in the Central District Plan there is a land use designation where the intent is to "preserve the single-family residential character". Land use designations like these make it difficult to ensure all of our communities have a diversity of housing types. 7. Implementation Program: An implementation program that identifies specific actions that should be pursued to implement the vision of the plan. Anticipated action items include a City-initiated rezoning that rezones land to higher density zones in alignment with the adopted land use vision. The land use entitlement process, particularly the rezoning process, acts as a barrier for many needed developments that can help address critical gaps or shortages in the market, especially those looking to build higher density and lower cost housing types. A City-initiated rezoning will help to address the City Council's goal of streamlining the process outlined in the Strategic Plan.Additionally, a comprehensive review and update to the City's zoning code will be needed with the adoption of a new plan. An updated zoning code is needed to better align with the community's increasing focus on climate action and resiliency, equity, and housing. Next Steps In terms of next steps, staff is working on a scope of work to include in a request for proposals. Staff anticipates issuing the RFP in Winter or Spring of 2024. A consultant should be secured by Summer 2024, which will require City Council approval of the contract. Staff anticipates the planning process will take approximately 18-24 months with the Comprehensive Plan update commencing in Summer 2024 and adoption anticipated in Winter 2025 or Spring 2026. Item Number: IP4. CITY OF IOWA CITY COUNCIL ACTION REPORT January 11, 2024 Pending City Council Work Session Topics Attachments: Pending City Council Work Session Topics j � I CITY OF IOWA CITY UNESCO CITY OF LITERATURE PENDING CITY COUNCIL WORK SESSION TOPICS January 11, 2024 February 6,2024 • Update on City Hall,Police and Fire space needs study February 20,2024 • City Conference Board meeting • Update presentation from Greater Iowa City,Inc. March 19,2024 • City Conference Board meeting FY23-24 Strategic Plan Action Item Topics Requiring Council Discussion: • Explore legal steps to discourage or prevent bad faith and predatory property investors • Advance prioritized recommendations in the 2022 Affordable Housing Action Plan.Work with partners to undertake significant-scale affordable housing efforts • Develop a vision statement for a singular regional transit system with metro Johnson County entities and obtain initial commitments to study a regional system from each entity's elected officials • Evaluate with the State of Iowa reverting Dodge and Governor to 2-way streets Other Topics: • Quarterly American Rescue Plan Act(ARPA-SLRF)update • Consider a strategic plan decision-making framework • Develop strategies to address equity gaps noted in the Parks Master Plan and plan for the equitable distribution of destination parks within an easy and safe distance of all residents. • Discussion on the impact of land use decisions on long-term City financial health • Discussion on City Charter • Update on alternative crisis response services • Discussion of board and commission appointment process Note:Some items on the Pending List may require staffresearch and information gathering prior to scheduling. Item Number: IP5. CITY OF IOWA CITY COUNCIL ACTION REPORT January 11, 2024 Memo from Assistant Finance Director: Long-term Debt Disclosure Report Attachments: Memo from Assistant Finance Director: Long-term Debt Disclosure Report - � CITY OF IOWA CITY a,A_ � ` �� MEMORANDUM Date: January 4, 2024 To: Geoff Fruin, City Manager From: Jacklyn Fleagle,Assistant Finance Director RE: Long-term Debt Disclosure Report In accordance with the City Council's Debt Management Policy, an annual debt report is to be submitted within 210 days after the fiscal year-end to the City Manager and the City Council. The City's fiscal year 2023 ended on June 30, 2023, and this report is intended to provide information regarding that fiscal year. According to the policy,the annual debt report should include,at a minimum, the following information: • General Long-term Debt Obligations: Property valuations and trend valuations for total actual and taxable valuations • List of the City's 10 largest taxpayers • Summary of all of the City's direct, long-term debt obligations • Debt per capita (GO Debt and TIF Revenue Debt) • Debt per total assessed value (GO Debt and TIF Revenue Debt) • City's debt versus the legal debt limit • RevenueSecured Debt Obligations: • Summary of the system • Summary of the system's rates and charges • The historical trend of system's sales and charges • Coverage ratios for system • Number of system customers, if applicable • List of system's 10 largest users, if applicable According to the policy, the annual debt report should also include a list of any potential upcoming debt issues and a summary of any material events that have occurred in the past year. The report may also include any other relevant information that is significant to the City's debt program or ability to repay its debt obligations. During fiscal year 2023,the City incurred the following significant events regarding its bond obligations and reported them on the Electronic Municipal Market Place(EMMA): • Principal and interest payment delinquencies: None • Non-payment related defaults, if material: None • Unscheduled draws on debt service reserves reflecting financial difficulties: None • Unscheduled draws on credit enhancements relating to the Bonds reflecting financial substitution of credit or liquidity providers, or their failure to perform: None • Substitution of credit or liquidity providers, or their failure to perform: None • Adverse tax opinions, the issuance by the Internal Revenue Service of proposed or final determinations of taxability, Notices of Proposed Issue(IRS Form 5701-TEB)orother material January 4, 2024 Page 2 notices or determinations with respect to the tax-exempt status of the Series Bonds,or material events affecting the tax-exempt status of the Bonds: None • Modifications to rights of Holders of the Bonds, if material: None • Bond calls (excluding sinking fund mandatory redemptions), if material, and tender offers; a Notice of Material Event was timely filed for each of these events: None • Defeasances of the Bonds: None • Release, substitution, or sale of property securing repayment of the Bonds, if material: None • Rating changes on the Bonds: None • Bankruptcy, insolvency, receivership or similar event of the Issuer: None • The consummation of a merger, consolidation, or acquisition involving the Issuer or the sale of all or substantially all of the assets of the Issuer, other than in the ordinary course of business, the entry into a definitive agreement to undertake such an action or the termination of a definitive agreement relating to any such actions, other than pursuant to its terms, if material: None • Appointment of a successor or additional trustee or the change of name of a trustee, if material: None • Incurrence of a Financial Obligation of the Issuer, if material,or agreement to covenants events of default, remedies, priority rights,or other similar terms of a Financial Obligation of the Issuer, any of which affect security holders, if material: None • Default, event of acceleration, termination event, modification of terms or similar events under the terms of a Financial Obligation of the Issuer, any of which reflect financial difficulties: None In the next 180 days, we are currently anticipating the following potential bond issues: • 2024 General Obligation Bonds-2024 CIP Program-$9,980,000 Other potential debt issues include: • 2024 Revenue Bonds—Sewer Revenue Bonds-$33,000,000 Attached to this memo are summaries that include the additional financial and debt information mentioned above. This information along with our Fiscal Year 2023 Annual Comprehensive Financial Report (ACFR) will be provided to our bondholders and will be posted on the Electronic Municipal Market Access(EMMA)web site in accordance with Municipal Securities Rulemaking Board (MSRB) rules. This information must be posted by January 26, 2024 in order to comply with the continuing disclosure certificates on our outstanding bonded debt. We are not aware of any material or significant events thatwill preventthe City from meeting its current outstanding bonded debt obligations. CONTINUING DISCLOSURE SUBMISSION FINANCIAL AND OPERATING REPORT FOR THE FISCAL YEAR JUNE 30,2023 Relating to CITY OF IOWA CITY Johnson County,Iowa CITY OF IO4YA CITY GENERAL OBLIGATION DEBT CUSIP NO.462308 To the extent not included in the City's Financial Statements, all information the City of Iowa City has agreed to provide in its annual reports, as it relates to its outstanding general obligation debt is included in this report. Attached is additional information as required to be submitted under previous disclosure undertakings of the City. Pursuant to Securities and Exchange Commission Rule 15c2-12 For further information please contact: Nicole Davies Finance Director City of Iowa City 410 E.Washington Street Iowa City,IA 52240 Telephone: (319)356-5085 January 2,2024 City of Iowa City,Johnson Cmmry,Iowa Fiscal Year 2023 Annual Financial and Operating Disclosure Page 12 CITY INDEBTEDNESS DEBT LIMITIDEBT LIMITATION The amount of general obligation debt a political subdivision of the State of Iowa can incur is controlled by the constitutional debt limit,which is an amount equal to 5%of the actual value of taxable property within the corporate limits, taken from the last County Tax list.According to and based upon the January 1,2021 property valuations,for taxes payable in September 2022 and March 2023,the City's debt limit, based upon said valuation,amounts to the following: 2021 100%Actual Valuation of Property............................... $7,248,396,257 Constitutional Debt Limit....................................................... $ 362,419,813 Outstanding Bonds/Notes Applicable to Debt Limit: Total G.O.Debt Subject to Debt Limit.................................... $ 52,915,000 TIF Revenue Debt................................................................. 10.880,000 Subscription Liability........................................................... 317,000 Other Loans........................................................................- 210,784 Other Legal Indebtedness(TIF Rebates).............................. _31,784,289 Total Applicable Debt........................................................... S 96107.073 Remaining Debt Capacity...................................... .............. $ 266,312,740 DIRECT DEBT General Obligation Debt Supported by Property Taxes and Tax Increment Date of Original Final Principal Outstanding Issue Amount Issued PUN66e Maturity As of 6130/23 June 2014 $11,980,000 Refunded Multi-Purpose 6124 $ 1,030,000 June 2015 7,785,000 Mufti-Purpose 6125 1,730,000 June 2016 8,795,000 Mufti-Purpose 6126 3,030,000 June 2017 9,765,000 Mufti-Purpose 6127 4,165,000 June 2018 8,895,000 Multi-Purpose 6128 4,690,000 June 2019 12,535,000 Multi-Purpose 6129 5,625,000 June 2020 12,145,000 Multi-Purpose 6130 5,545,000 June 2021 11,325,000 Multi-Purpose 6131 9,055,000 June 2022 10,255,000 Multi-Purpose 6132 8,940,000 June 2023 9,105,000 Multi-Purpose 6133 9.105.000 Total General Obligation Bonds $52,915,000 Summary of General Obligation and Tax Increment Debt(1) (Principal Only) General Obligation: Series 2014......................................................... $ 1,030,000 Series 2015 ................................... 1,730,000 Series 2016A....... .......................................... 3,030,000 Series 2017A_.......................I......................._..... 4,165,000 Series 2018A....................................................... 4,690,000 Series 2019......................................................... 5.625,000 Series 2020......................................................... 5,545,000 Series 2021 9,055,000 Series 2022........................................___.._...... 8,940,000 Series 2023................................................__.... 9105,00 Total General Obligation.-,_-,._.._._......._,__.... $52,915,000 Tax Increment Financing Revenue: Series 2016E....................................................... $10.880.000 Total Tax Increment........._..............._............ $10,880,000 Note: (1) Source: the City. yNWWOmmmmOJb 6I VI m .......... flld Ct Ci R q R C:i CD en es y VIQ 02 0 00.6 02 0 yo 0 Wo ��yl'V'd�m r�O m nN m N V.6 16 rl:1:C6 G;C15 6 Z3 ONWNmWv—m N RRqcz -,R-R--R--R--,R--,R"R'R V m'- ins E�drmvmnmwmmo .6 0-- 1 ur U5 E<E.......... gWgW.�W,:dCI N CL INCLm 0 CQ -cOCi CD ca C�R R C3 O0 0 pp c 0 'Q WOW Z A cl- a a 2 -Ei rA . . . . . . . . . . .. Oa-Nm NNNNN"MMmm,o yN.N N Nm cc...N"N"NNN "NNNNNN""N 00000000W� o 10 I iz City of Iowa City,Johnson County,Iowa Fiscal Year 2023 Annual Financial and Operating Disclosure Page 14 INDIRECT GENERAL OBLIGATION DEBT DEBT RATIOS STATEMENT OF BONDED INDEBTEDNESS(1)(2) City Actual Value,January 1,2021..........................................................................................................................................................$7,248,396,257 CityTaxable Value,January 1,2021 ...................................................................—................................................................................$4,375,956,427 Per Capita Applicable Ratio to City Ratio to City (2020 Pop. Total Percent Amount Actual Valup, Taxable Value 74.8281 Direct Bonded Debt.......................................$ 52,915,000 100,00% $ 52,915,000 013% 1.21% $ 707.16 TIF Revenue Debt......................................... 10,880,000 100,00% 10,880,000 US% 0.25% 145.40 Overlapping Debt: Iowa City Community School District....._.._..$156,815,000 58.10% 91,109,515 1.26% 2.08% 1,217.59 Clear Creek-Amapa Community School Dist. 75,150,000 0.03% 22,545 0.00% 0.00% 0.30 Kirkwood Community College(3)................... 124,495,000 14.38% 17,902,381 0.25% 0.41% 23915 Johnson County.........................................;. 25,563,000 42.40% 10.838.712 0.15% 0.25% 144J85 Total Applicable Overlapping Bonded Debt...................................._.._.....5119.873.153 Eiii 2.74% $1,6019 Total Direct and Overlapping Bonded Debt................................................$183,668,153 2.54% 4.20% $2,454.55 PerCapita Actual Value------------------------------------------------------------------------------------------------------------ ................ $96,867.43 Per Capita Taxable Value.. ...__. -----------------------------------------....................... ------ $58,480.20 Notes: (1) Source: the City. (2) Excludes$43,925,000 in Industrial New Jobs Training Certificates,which are expected to be paid by proceeds from anticipated job credits from withholding taxes. Other Obligations Other Debt The City has revenue debt payable solely from the net revenues of the City's Urban Renewal Areas as follows: Date of Original Final Principal Outstanding Issue Amount Issued Purpose Maturity As of 6130/23 Sept 2016 $12,805,000 Developer Grant 6/36 $10.880.009 Total $10,880,000 The City has revenue debt payable solely from the net revenues of the Municipal Water System as follows: Date of Original Final Principal Outstanding Issue Amount Issued Purpose Maturity As of 6/30123 June 2016 $3,650.000 Water Refunding 7/24 $1,045,000 June 2017 5,910,000 Water Refunding 7125 Z.580.00 Total $3,625,000 Revenue Debt Payable from Net Revenues of the Municipal Water System: Series 2016D...............—...............................-.. $1,045,000 Series 2017C...................................................... 2,580.00 Total(1)...............................................--_-... $3,625,000 Note: (1) Source: the City. City of Iowa City,Johnson County,Iowa Fiscal Year 2023 Annual Financial and Operating Disclosure Page 15 IOWA PROPERTY VALUATIONS In compliance with Section 441.21 of the Code of Iowa,as amended,the State Director of Revenue annually directs all county auditors to apply prescribed statutory percentages to the assessments of certain categories of real property. The final values, called Actual Valuation, are then adjusted by the County Auditor. Assessed or Taxable Valuation subject to tax levy is then determined by the application of State determined rollback percentages, principally to residential property and commercial property. Beginning in 1978, the State required a reduction in Actual Valuation to reduce the impact of inflation on its residents. The resulting value is defined as the Assessed or Taxable Valuation. Such rollback percentages may be changed in future years. Certain historical rollback percentages for residential, multi-residential, agricultural and commercial valuations are as follows: Percentages for Taxable Valuation After Rollbacks(]) Multi- Ag Land Commercial Fiscal Year Residential .Residwilalf21 &Buildings: &Industrial 2014115................ 54.4002% N/A 43.3997% 95.0000% 2015116................ 55.7335% N/A 44.7021% 90.0000% 2016117................ 55.6259% 86.2500% 46.1068% 90.0000% 2017118................ 56.9391% 82.5000% 47.4996% 90.0000% 2018119................ 55.6209% 78.7500% 54.4480% 90.0000% 2019120................ 56.9180% 75.0000% 56.1324% 90.0000% 2020121................ 55.0743% 71.2500% 81.4832% 90.0000% 2021122................ 56.4094% 67.5000% 84.0305% 90.0000% 2022123................ 54.1302% 63.7500% 89.0412% 90.0000% 2023124................ 54.6501% N/A 91.6430% 90.0000% Notes: (1) Source: the Iowa Department of Revenue. (2) New category beginning with fiscal year 2017, to be phased into residential category with valuations beginning January 1,2022. Building Permits City Building Permits(]) (Excludes the Value of Land) Calendar Year: 2019 2020 2021 2022 2023(2} New Construction No.of New Permits.................................... 120 120 159 122 73 Valuation:................................................. $134,485,833 $51,863,761 $ 96,466,791 $117,431,904 $209,201,467 Remodeling Repair and Additions: No.of New Permits:................................... 484 430 421 421 385 Valuation:.......................................... ..... $ 97.036.048 $35.438.412 $ 39.023.795 S 35.704.172 S 59.689.250 Total Permits....._..................................... 604 550 580 543 458 Total Valuations......................................... $231,521,881 $87,302,173 $135,490,596 $152,723,322 $268,890,717 Notes: (1) Source: the City. (2) As of November 2023. City oftowa City,Johnson Counry,Iowa Fiscal Year 2023 Annual Financial and Operating Disclosure Page 16 Property Valuations and Trend of Valuations Actual(100%)Valuations for the City(1)(2) Fiscal Year: 2019/20 2020721 2021122 2022123 2023124 Property Class Levy Year: 2018 2019 2020 2021 2022 Residential........................................................ $4,431,104,380 $4,995,816,750 $5,140,954,110 $5,365,850,652 $6,008,505,164 Agricultural........................................................ 2,539,080 1,748,000 1,727,980 1,574,220 1,650,370 Commercial................................................--- 1,000,704,323 1,104,820,749 1,115,028,021 1,107,017,980 1,116,138,451 Industrial........................................................... 79,346,989 80,669,700 80,001,410 79,499,810 79,655,130 Multi-residential(3)....................................... 502,252,347 548,053,873 549,444,612 554,767,665 0 Railroads........................................................... 3,601,348 4,488,469 4,072,190 4,380,355 4,628,817 Utilities without Gas and Electric........................ 7,386,408 6,152,547 4,339,508 2,779,716 269,478 Gas and Electric Utility...................................... 109,124,421 118,583,613 126,171,274 134,787,151 161,652,144 Less: Military Exemption....._............................ (2.489.088) (2.436.380) (2.392.784) (2.261.292) (2.170.544) Total................................................................ $6,133,570,208 $6,857,898,321 $7,019,346,321 $7,248,396,257 $7,368,329,010 Percent Change+(-}--------_ ----------------------------- 3.82%(4) 11.81% 2.35% 3.26% 1.65% Notes: (1) Source: Iowa Department of Management. (2) Includes tax increment finance(TIF)valuations. (3) Included in Residential Property Class starting with January 1,2022 valuations. (4) Based on 2017 Actual Valuation of$5,90700,998. Property Valuations and Trend of Valuations Taxable("Rollback")Valuations for the City(1)(2) For the January 1, 2022 levy year,the City's Taxable Valuation was comprised of approximately 75%residential, 22%commercial,2%industrial, I%utilities and less than 1%agriculture,railroad and military exemption. Fiscal Year: 2019/20 2020/21 2021/22 2022123 2023124 Property Class Levy Year. 2018 2019 2020 2021 2022 Residential........................................................ $2,522,095,595 $2,751,410,912 $2,899,981,623 $2,904,545,542 $3,282,561,510 Agricultural........................................................ 1,425,151 1,424,328 1,452,029 1,401,705 1,512,444 Commercial.................._.................................. 900,633,903 994,338,692 1,003,525,240 996,316,203 959,563,607 Industrial........................................................... 71,412,290 72,602,730 72,001,269 71,549,829 70,894,250 Multi-residential(3)............................................. 376,689,677 390,488,458 370,875,229 353,664,442 0 Railroads........................................................... 3,241,213 4,039,622 3,664,971 3,942,320 4,150,574 Utilities without Gas and Electric........................ 7,386,408 6,152,547 4,276,538 2,779,716 269,478 Gas and Electric Utility...................................... 42,719,065 40,156,239 40,595,608 44,017,962 43,501,718 Less: Military Exemption................................... (2.489.088) (2.435.380) (2.392.784) (2.261.292) (2.170.544) Total-....................._ .................................. $3,923,114,214 $4,25$178,148 $4,393,979,723 $4,375,956,427 $4,360,283,037 Percent Change+(-) 4.74%(5) 8.54% 3.19% (0.41%) (0.36%) Notes: (1) Source: Iowa Department of Management. (2) Includes tax increment finance(TIF)valuations. (3) Included in Residential Property Class starting with January 1,2022 valuations. (4) Based on 2017 Taxable Valuation of$3,745,477,705. The remainder of this page was left blank intentionally. City of Iowa City,Johnson County,lava Fiscal Year 2023 Annual Financial and Operating Disclosure Page 17 Levies and Tax Collections(]) (Amounts Expressed in Thousands) The following shows the trend in the City's tax extensions and collections. Levy Fiscal Amount Amount Percent Year Year Levied Wilected(21 Collected 2012.................2013-14....:........... $50,307 $49,836 99.06% 2013.................2014-15................ 51,609 51,295 97.16% 2014...._...........2015-16................ 52,034 52,074 100.08% 2015...._...........2016-17................ 55,330 55,331 100.00% 2016......-...........2017-18................ 56,458 56,347 99.80% 2017.................2018-19......-......... 59,174 59,254 100.14% 2018.................2019-20................ 60,297 58,972 97.80% 2019.................2020-21................ 65,849 66,714 101.31% 2020.................2021-22................ 66,912 67,104 100.28% 2021.................2022-23................ 66,474 66,262 99.68% Notes: (1) Source: the State of Iowa Department of Management and the City. Does not include Levies or Collections for Utility Replacement. Does not include levies and collections for the City's tax increment finance district. (2) Includes delinquent taxes. Larger Taxpayers(]) (amounts expressed in thousands) Levy Year 2022 Taxpayer Name Business/Service Taxable Valualion(2) Rise at Riverfront Crossings,LLC..........................................Apartments...............................................::......... $ 30,192 RBCS-Hawkeye Housing LLC...............................................Real Estate Management/Apartments...............,,. 27,489 MidAmedcanEnergy.............................................................Utility.....,.......................................... a Testing,Inc aka ACT, 7,058 American Colle 9 9, ( Inc.)).......::............CommerciaiProperty........................................... 26.115 Tailwind Iowa City,LLC.........................................................Real Estate Development.................._....------------ 23,782 1201 Gilbert,LLC..................................................................Residential Property............................................. 23,451 Hollingsworth Capital Partners Iowa LLC..............................Real Estate Developer......................................... 22,242 Dealer Properties IC LLC......................................................Auto Dealerships................................................. 20,147 Proctor&Gamble LLC..........................................................Manufacturing.......,.............................................. 16,897 Webber—Iowa LLC...............................................................Real Estate.......................................................... 15.850 Total................................................................................................................................................................. $23,233 Ten Larger Taxpayers as Percent of City's 2022 Taxable Valuation($4,360,283,037).............. 5.33% Notes: (1) Source: the City. (2) Every effort has been made to seek out and report the larger taxpayers. However,many of the taxpayers listed contain multiple parcels and it is possible that some parcels and their valuations have been overlooked. The remainder ofthis page was left blank intentionally. City oflowa City,Johnson County,Iowa Fiscal Year 2023 Annual Financial and Operating Disclosure Page 18 Levy Limits Normal municipal operations and maintenance costs are generally funded through the corporate property tax levy. Iowa State Code does not allow the municipal general fund to be taxed above $8.10 per thousand dollars of taxable value in any one year. In addition to the General Fund, there are several other tax funds that the City can create and use for specific purposes. Tax Rates Levy Years 2017-2021(1)(2) (Per$1,000 Actual Valuation) Fiscal Year. 2018119 2019120 2020121 2021122 2022123 Levy Year: 2017 2018_ 2019 2020_ 2021 City: General Fund............................_.....................- $ 8.10000 $ 8.10000 $ 8.10000 $ 8.10000 $ 8.10000 Emergency Levy................................................. 0.00000 0.00000 0.24000 0.24000 0.20000 Debt Service Fund.............................................. 3.22846 2.97846 2.57846 2.47846 2.47846 Employee Benefits............................................. 3.34415 3.24415 3.34415 3.34415 3.34415 Capital Improvement.......................-................. 0.00000 0.00000 0.00000 0.00000 0.00000 Other.................................................................. 1.51044 1.51044 1.51044 1.51044 1.51044 Total City.........................._............................ $16.18305 $15.83305 $15.77305 $15.67305 $15.63305 Johnson County................................... $ 6.53594 $ 6.49278 $ 6.34581 $ 6.16774 $ 6.04075 Iowa City School District..................................... 14.85629 14.79097 14.83935 14.85066 14.93382 Kirkwood Community College...........................- 1.20354 1.21331 1.25730 1.31195 1.34462 Other.................................................................. 0.30557 0.27066 0.33110 0.32744 0.30673 Total Tax Rale(3)..............-............................. $39.08439 $38.60077 $38.54661 $38.33084 $38.25897 Notes: (1) Source: Iowa Department of Management. (2) Does not include the tax rate for agriculture. (3) Taxpayers in the Iowa City Community School District area. PROPERTY TAX LEGISLATION Legislation Over time, the Iowa Legislature has modified the process and calculation of taxable valuations for various classifications of property. For example, in 2013 maximum annual taxable value growth due to revaluation of residential and agricultural property was reduced from 4% to 3%, rollback calculations were modified, a new multi-residential classification was created,and an appropriation made to replace some lost tax revenue due to rollbacks. In 2019,the process for hearings on total maximum property tax dollars under certain levies in the City's budget was modified and a super- majority vote required to raise taxes above a prescribed formula. In 2021,the multi-residential classification was removed, and a phase out of the appropriation for rollback initiated. In 2023,SF 181 was signed into law by the Governor on February 20,2023,effective upon enactment. SF 181 reduces the residential rollback for the 2022 assessment year(affecting Fiscal Year 2023/24) from 56.4919% to 54.6501%. This will result in a reduction in taxable valuation in the residential, commercial, industrial and railroad property classes upon which the City levies property taxes. Due to the impact on the City's budgetary process,the SF 181 extended the budget certification deadline for the City from March 31 to Apri130,2023 (for Fiscal Year 2023124 only). From time to time, legislative proposals are pending in Congress and the Iowa General Assembly that would, if enacted, alter or amend one or more of the property tax matters described herein. It cannot be predicted whether or in what forms any of such proposals, either pending or that may be introduced, may be enacted,and there can be no assurance that such proposals will not apply to valuation, assessment or levy procedures for taxes levied by the City or have an adverse impact on the future tax collections of the City. Purchasers of the Bonds should consult their tax advisors regarding any pending or proposed federal or state tax legislation. The opinions expressed by Bond Counsel are based upon existing legislation as of the date of issuance and delivery of the Bonds and Bond Counsel has expressed no opinion as of any date subsequent thereto or with respect to any pending federal or state tax legislation. City oflowa City,Johnson County,Iowa Fiscal Year 2023 Annual Financial and Operating Disclosure page 19 CITY FUNDS ON HAND(Cash and Investments as of June 30,2023,in thousands) City Operating Funds $226,784 City Restricted Funds 56,009 Total $282,793 The remainder ofthis page was left blank intentionally. City oflowa City,Johnson County,Iowa Fiscal Year 2023 Annual Financial and Operating Disclosure Page 110 STATEMENT OF NET POSITION GOVERNMENTAL ACTIVITIES(l) (Amounts Expressed in Thousands) Audited as of June 30 2019 2020 2021 2022 2023 Assets: Equity in Pooled Cash and Investments.................................... $111,645 $113,883 $130,934 $147,916 $149,259 Receivables: Property Tax........................................................................... 60,529 66,479 67,644 66,659 66,779 Accounts and Untitled Usage.................................................. 941 707 1,002 904 829 Interest................................................................................. 967 547 76 60 560 Notes................................................................................a- 5,209 5,300 5,141 4,793 5,331 Internal Balances...................................................................... (20,055) (22,551) (24,229) (25,980) (27,097) Lease Receivable...........................-....................................... 0 0 0 98 56 Due from Other Governments....I.r.....1.1.1......................I....I....... 7,584 7,125 5,651 7,486 7,270 Prepaids and Other Assets........................................................ 907 13 0 0 0 Inventories................................................................................. 660 793 786 935 900 Assets Held for Resale.............................................................. 689 480 400 1,820 2,058 Restricted Assets: Equity in Pooled Cash and Investments..........._._............._... 18,553 19,743 25,056 30,330 32,632 Capital Assets: Land and Construction in Progress.......................................... 51,291 41,160 38,054 42,344 52,348 Other Capital Assets(Net of Accumulated Depreciation and Amortization)........-..............................-.................... 210,302 232,717 240,561 234,498 232,647 Total Assets.................................................................. $449,212 5466,39 S491.076 $511,863 $523,572 Deferred Outflows of Resources: Pension Related Deferred Outflows._........................................ $ 11,255 $ 10,119 $ 12,833 $ 6,941 $ 7,164 OPEB Related Defamed Outflows........._....._........._..._.......... 1.467 1,302 1,628 1,381 1,155 Total Deferred Outflows of Resources................................... $ 12,722 $ 11,421 $ 14,461 $ 8,322 $ 8,319 Liabilities: Accounts Payable...............................-..................--............ $ 3,399 $ 3,494 $ 2,913 $ 3,619 $ 2,933 Contracts Payable........... ...................................................... 5,864 3,725 2,840 4,131 3.993 Accrued Liabilities.........__......._.............................................. 5,231 5,558 5,958 5,803 3,902 Interest Payable............--................. .................................... 151 158 163 172 180 Deposits................................................................................... 1,008 1,222 1,124 1,136 1,381 Advances from Grantors............................................................ 98 3 9,470 16,830 14,293 Due to Other Governments...,.,,..._............................................ 31 38 45 34 35 NotesPayable.......................................................................... 602 0 0 0 0 Noncurrent Liabilities: Due Within One Year: Employee Vested Benefits.. .................... 1,308 1,525 1,546 1,461 1,483 Subscription Liability ................I... 0 0 0 0 135 Bonds Payable.._.......__. ..................... 11,534 11,119 11,536 11,463 11,512 Due in More Than One Year: Employee Vested Benefits...................................................... 1,012 1,206 1,204 1,127 1,146 Subscription Liability.....- -------------------------------------------------- 0 0 0 0 182 Net Pension Liability..._......_..............--.................... ........... 38,890 39,796 47,299 8,291 29,470 Other Post Employment Benefits Liability............................... 6,401 6,253 7,030 5,796 6,228 Notes Payable.........---...................................................... 211 211 211 211 211 Bonds Payable.........._..,_ 56,771 58,653 57,931 57.180 55 58 Total Liabilities....................................................................... $132,511 $132,961 $149,270 $117,254 $132671 Deferred Inflows of Resources: Pension Related Deferred Inflows............................................ $ 1,940 $ 3,045 $ 1,253 $ 27,830 $ 2,919 OPEB Related Deferred inflows.............................................. 216 560 492 1,828 1,696 Lease Related Defamed Inflows............................................... 0 0 0 98 56 Succeeding Year Property Taxes............................................ 60.298 65,850 66,912 66,475 66,312 Total Damped Inflows of Resources..................................... $ 62 45 S 69,455 5 65,657 $ 96,231 3 M,g83 (continued on following page) City of Iowa City,Johnson County,Iowa Fiscal Year 2013 Annual Financial and Operating Disclosure Page 111 STATEMENT OF NET POSITION GOVERNMENTAL ACTIVITIES(1) (Amounts Expressed in Thousands) (continued from previous page) Audited as of June 30 2019 2020 2021 2022 2023 Net Position: Net Investment in Capital Assets.....:......_:................................ $208,028 $220,004 $228,418 $230,285 $235,218 Restricted for or by: Employee Benefits........................,.._........__.......W,.... .....,.., 4,249 3,875 3,973 4,446 4,655 Capital Projects: Expendable(2)...................;................................................;. 17,020 11,464 12.266 13,180 15,019 Nonexpendable(2).................................................................. 0 278 218 243 269 Debt Service...........................................................................1 9,514 9,590 7,388 7,190 7,246 Police---.........................q.................................................. 214 294 271 285 260 Other Purposes Expendable............................................................................ 4,359 4,552 6,300 8,473 9,217 Nonexpendable...................................................................... 0 69 69 69 69 Grant Agreement.................................................................... 3,463 3,456 3,179 3,014 3,313 Unrestricted............................................................................... 20.124 21.819 25.528 39.505 52.971 Total Net Position_______._...... . . . .... $2&fiZl 527�?kD. $28_610 $306,_^ $3282, 3Z Notes: (1) Source: Audited financial statements of the City for the fiscal years ended June 30,2019 through 2023. (2) For fiscal year 2019 amount is classified as expendable. STATEMENT OF ACTIVITIES GOVERNMENTAL ACTIVITIES(I) (Amounts Expressed in Thousands) Audit d for the Year Ended June 30 2019 2020 2021 2022 2023 Function/Programs: Governmental Activities: Public Safety............................................-........_....,................ 8(20.862) 3(22.728) $(25,853) $(18,337) $(21,081) Public Warks.......................................................................... (2,516) (4,737) (2,958) (3,039) (6,012) Culture and Recreation..................r r r r r.r r r............11.........-....... (14,834) (15,451) (15,442) (15,902) (16,892) Community and Economic Development................................. (14,116) (7,760) (4,792) (4,275) (6,551) General Government............................................................... (5,807) (6,137) (8,757) (5,677) (6,907) Interest on Long-Term Debt..................................................... (1.444) 1452 (1,561) 1553 (1.622) Total Governmental Activities.................._......_.................... f59,579) 11(58,266) $(59,363)$ R8.7= 5g f 9.065} General Revenues: Property Taxes,Levied for General Purposes......................... $ 61,739 $ 62,846 E 69,482- $ 70,678 $ 70,824 Hotel/Motel Tax....................................................................... 1,302 1,135 938 1,708 1,885 Gas and Electric Tax............................................................... 668 677 644 684 784 Utility Franchise Tax. ----....... .............._......................... 965 884 994 1,149 1,117 Grants and Contributions Not Restricted to Specific Purposes, 1,552 1,513 1,587 1,555 1,244 Earnings(loss)on Investments.............. 3,257 2,585 841 (544) 4,325 Gain on Disposal of Capital Assets... ........... 186 111 213 257 1,242 Miscellaneous........................................_._...._.._.._..._.....___. 3,329 3,331 3,030 3.524 3,984 Transfers................................................................................... (8.661) (6.387) (6.157) 11148 4876 Total General Revenues and Transfers.................................. 64,33 E 66.695 71 t 5726$ 7.863 88 0.529 Changes in Net Position............................................................ $ 4,758 $ 8,430 S 12,209 $ 19,080 $ 21,464 Net Position Beginning of Year.................................................. 262.213 266.971 275,401 287.610 306.773 Net Position End of Year........................................................... V-fifi�m ;622 44� $30_.690 $32&,2:12 Note: (1) Source: Audited financial statements of the City for the fiscal years ended June 30,2019 through 2023. The remainder ofthis page was left blank intentionally. Cary of Iowa Ciry,Johnson County,Iowa Fiscal Year 2023 Annual Financial and Operating Disclosure Page 112 BALANCESHEET GENERAL FUND(1) (Amounts Expressed in Thousands) Audited as of June 30 2019 2020 2021 2022 2023 Assets: Equity in Pooled Cash and Investments,.................................... $38,979 $42,371 $51,870 $ 57,398 $ 57,640 Receivables: Property Tues.-----...................................................... 36,301 40,081 40,959 40,442 40,444 Accounts and Unbilled Usage.............................................,--- 491 355 508 508 534 Interest_..................._............................................._._..._...... 360 163 24 14 183 Notes__.............................................................._.._....__....... 1,329 1,252 1,073 976 1,288 Due from Other Funds............................................................... 0 299 174 0 214 Lease Receivable...................................................................... 0 0 0 39 16 Advances to Other Funds.......................................................... 56 0 0 0 0 Due from Other Governments.................................................... 2,131 3,661 2,080 2,764 2,716 Prepaid Item.............................................................................. 818 13 0 0 0 Assets Held for Resale............................. ............................... 689 480 400 1,820 2,058 Restricted Assets: Equity in Pooled Cash and Investments -.---. 2 028028 2 209 2 134 2.928 3.348 Total Assets.........................._......____...____.--.-- .____ Sam M[Lam89�-222 =91-M LIDB 941 Liabilities,Deferred Inflows of Resources and Fund Balance: Liabilities: Accounts Payable...__. __ $ 1,497 $ 1,356 $ 1,672 $ 2,217 $ 1,796 Accrued Liabilities...,.,.,.,._.._. _..................................._......... 1,466 1,673 1,957 2,187 738 Dueto Other Governments. . . .. .._...._....----------------------........ 31 38 38 34 35 Interest Payable_._. _____.. . ........---------------......................1. 17 0 0 0 0 NotesPayable.........___ .................---------------------------------------- 602 0 0 0 0 Liabilities Payable from Restricted Assets: Deposits.........................._...._........................._..................... 1,004 1,217 1,115 1,126 1,371 Advances from Grantors............---.......-........... ........ ... 94 0 19 19 19 Total Liabilities....................................................................... 5 4,711 5 4.284 4601 8 5.583 T-3 959 Deferred Inflows of Resources: Unavailable Revenues: Succeeding Year Property Taxes........................................... $36,176 $39,720 $40,568 $ 40.340 $ 40,187 Lease related deferred inflows................................................ 0 0 0 39 16 Grants-------------------------- _......................... 34 1,791 4 328 304 Other-------------_---,...._-........................................................... 1 643 1 716 1 628 1.769 1.939 Total Deferred Inflows of Resources...................................... $37,853 $43,227 S42,20 S 42 476 $ 42.44 Fund Balance: Nonspendable..............................._..._......._.............._..._..... $ 887 $ 549 $ 469 $ 1,889 $ 2,127 Restricted................................................................................ 1,808 1,747 1,455 2,015 2,310 Assigned....................................................................:............ 3,565 5,708 9,883 14,852 19,622 Unassigned............................................................................. 34358 35369 404f4 40.074 37.977 Total Fund Balance............................................................... 48 0.618 $43X3 $52,221S 8.83 S 62,Q3 Total Liabilities,Deferred Inflows of Resources and Fund Balance.-.............................................................. Saar-.a2 89yaS4 899,_222 ff7.06,98 8]98 1 Note: (1) Source: Audited financial statements of the City for the fiscal years ended June 30,2019 through 2023. The remainder of this page was left blank intentionally. City oflowa City.Johnson County,Iowa Fiscal Year 2023 Annual Financial and Operating Disclosure Page 113 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE GENERAL FUNDI) (Amounts Expressed in Thousands) Audited Fiscal Year Ended June 30 2019 2020 2021 2022 2023 Revenues: Taxes........................................................................................ $37.426 $38,087 $42,635 $43,691 $43,989 Licenses and Permits 2,981 2,352 2,541 2,786 2,854 Intergovernmental 4,099 4,009 5,924 4,046 3,918 Charges for Service......................... 1,595 1,113 808 1,711 1,352 Fines and Forfeits................-------------------- -------------------------- 776 609 375 434 372 Use of Money and Property....................................................... 1,599 1,102 456 33 1,591 Miscellaneous............................................................................ 1650 ,031 1688 y694 2163 Total Revenues..................................................................... 5$ 0,426 $49,303 $54,427 $54,395 $56,239 Expenditures: Current: Public Safety................................................:...:..,............. $23,858 $24,611 $24,764 $25,783 $26,923 Public Works..............................................---...................... 1,922 2,219 2,076 2,527 2,700 Cultural and Recreation........................................................... 13,096 13,146 12,407 14,722 15,317 Community and Economic Development... -.......I.................. 3,561 3,678 3,487 3,325 3,556 General Government............................................................... 6,144 6,336 6,676 7,310 7,777 Capital Outlay............................................................................ 1,718 ,088 1 828 1 291 1.43 Total Expenditures.........................._..................................... $50.299 55 2.078 51238 $54,958 557709 Excess(Deficiency)of Revenues Over(Under)Expenditures... $ 127 $(2775) $ 3,189 (5637 1 470 Other Financing Sources(Uses): Sale of Capital Assets..._....................................._..............-._. $ 758 $ 111 $ 233 $ 255 $ 129 Transfers In............................................................................... 11,548 12,578 12,567 14,167 13,034 Transfers Out............................................................................ 9465 7159 7141 7250 (8.487) Total Other Financing Sources and(Uses)............................ $2,&41 $5530 $ 5.65 $ 7.172 $4 676 Net Change in Fund Balance..................................................... $ 2,968 $ 2,755 $ 8,848 $ 61609 $ 3,206 Fund Balance,Beginning............................................................ 37 650 40 618 43 373 5,221 58,830 Fund Balance,Ending ................. .......... $9.0,61.8 $_43„3.7.3 $52„221, $5$,$.30 Note: (1) Source: Audited financial statements of the City for the fiscal years ended June 30,2019 through 2023. PENSIONS Pension and OPEB Benefits The City participates in two public pension systems, Iowa Public Employee's Retirement System (IPERS) and Municipal Fire and Police Retirement System of Iowa(MFPRSI). In fiscal year 2023,pursuant to the IPERS'required rate,the City's Regular employees(members)contributed 6.29°% of covered payroll and the City contributed 9.44%of covered payroll,for a total rate of 15.73%. The City's contributions to IPERS for the year ended June 30,2023 were$3,492,754. The City's share of the contributions,payable from the applicable funds of the City,is provided by a statutorily authorized annual levy of taxes without limit or restriction as to rate or amount. The City has always made its full required contributions to IPERS. At June 30,2023,the City reported a liability of$15,814,014 for its proportionate share of the IPERS net pension liability. The net pension liability was measured as of June 30,2022 and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as ofthat date. The discount rate used to measure the total pension liability was 7%. The City's proportion of the net pension liability was based on the City's share of contributions to the pension plan relative to the contributions of all IPERS participating employers. While the City's contributions to IPERS are controlled by state law,there can be no assurance the City will not be required by changes in State law to increase its contribution requirement in the future,which may have the effect of negatively impacting the finances of the City. City of Iowa City.Johnson County,Iowa Fiscal Year 2023 Annual Financial and Operating Disclosure Page 114 In fiscal year 2023, pursuant to the MFPRSPs required rate,the City's employees (members) contributed 9.40%of eamable compensation and the City contributed 23.90% of eamable compensation, for a total rate of 33.38%. The City's contribution to MFPRSI for year ended June 30,2023 was$3,009,101. The City's share of the contributions,payable from the applicable funds of the City, is provided by a statutorily authorized annual levy of taxes without limit or restriction as to rate or amount. The City has always made its full required contributions to MFPRSI. At June 30,2023,the City reported a liability of$18,975,938 for its proportionate share of the MFPRSI net pension liability. The net pension liability was measured as of June 30,2022 and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The discount rate used to measure the total pension liability was 7.5%. The City's proportion of the net pension liability was based on the City's share of contributions to the pension plan relative to the contributions of all MFPRSI participating employers.While the City's contributions to MFPRSI are controlled by state law,there can be no assurance the City will not be required by changes in State law to increase its contribution requirement in the future, which may have the effect of negatively impacting the finances of the City. Other Post-Employment Benefits(OPEB) The City operates a single-employer self-funded medical and dental plan for all employees, which is offered to current and retired employees and their dependents. Group insurance benefits are established under Iowa Code Chapter 509A.13. No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75. The following table shows the City's total OPEB liability: Total OPEB Liability Beginning of Year........................... ........... $3,123:615 Changes for the year Service Cost.......................................:.................................. 617,419 Interest................................................................................. 353,028 Difference Between Expected and Actual Experience........... (118,211) Changes in Assumptions........................................................ (24,446) Benefit Payments.................................................................. 221 312 NetChanges......-................................................................................ 608:471 Total OPEB Liability End of Year..._........._............................................ $8,730,093 The remainder of this page was left blank intentionally. City oflowa City,Johnson County,Iowa Fiscal Year 1023 Annual Financial and Operating Disclosure Page 115 FINANCIAL AND OPERATING REPORT FOR THE FISCAL YEAR JUNE 30,2023 Relating to CITY OF IOWA CITY Johnson County,Iowa WATER SYSTEM REVENUE BASE CUSIP NO.462380 To the extent not included in the City's Financial Statements, all information the City of Iowa City has agreed to provide in its annual reports,as it relates to its outstanding water revenue,sewer revenue and urban renewal revenue debt is included in this report. Attached is additional information as required to be submitted under previous disclosure undertakings of the City. Pursuant to Securities and Exchange Commission Rule 15c2-12 City oflowa City,Johnson County,Iowa Fiscal Year 2023 Annual Financial and Operating Disclosure Page 116 WATER SYSTEM The Water Division is comprised of five parts:Administration,Treatment Plant,Customer Service,Distribution,and Public Information/Education. There are a total of 31.25(FTE)employees who work in the Water Division. This division serves about 75,000 people and has over 28,000 customer water accounts. The average daily use for fiscal year 2023 was approximately 5.60 million gallons per day(MGD). A peak flow of over 8.6 MGD was experienced during the summer of 2012. Water Sources: The primary source of water for the City is the alluvial aquifer collector wells along the Iowa River. Four collector wells can provide approximately 10.5 MGD. Additional sources include one Jordan aquifer wells which can provide 1.0 MGD;three Silurian aquifer wells which can provide 1.0 MGD; a sand pit that can provide 1.0 MGD; a river intake that can provide 3.0 MGD;for a total of approximately 16.7 MGD maximum capacity. Water Treatment Processes: The facilities include one treatment plant(constructed in 2003) located at 80 Stephen Atkins Drive. The plant is a surface water plant design that includes aeration, lime softening (coagulation/flocculation/sedimentation), and granular activated carbon filtration processes with fluoridation and free chlorination. The Grade IV Water Treatment Facility houses an operations team that performs over 230 water quality tests per day in-house and collects regulatory samples for testing at the University Hygienic Laboratory. This testing ensures that Iowa City's drinking water meets all IDNR and EPA Safe Drinking Water Act Standards. Distribution System: The water flows through approximately 285 miles of water mains and includes over 28,000 service connections. The distribution piping consists of cast iron, ductile iron and plastic main that ranges in size from 2"to 30". The treatment plant site has effective water storage capacity of 1.75 million gallons of water; in addition, there are four remote ground storage reservoirs (with pumping stations)that add up to remote effective storage capacity of 6.0 million gallons of water. The water system also provides for fire protection with approximately 3,800 public and private hydrants located throughout the community. Billing and Collections: Customers are billed monthly on a combined utility statement which includes charges for sewer, water,solid waste,and curbside recycling. Under present City policy and City ordinances,utility bills are due when received but contain a delinquency date which provides 15 days for payment. If payment is not made in full within 22 days,a notice is mailed which allows 25 calendar days before service is disconnected. The City's bad debt write-offs have been less than 0.2%of gross revenues for the past three years. WATER SYSTEM RATES AND CHARGES The following rates and charges were effective July 1,2021. Water Service Charge Minimums(]) (Includes up to the first 100 cubic feet(c.f.)) Meter Size Meter Size Inches Charge Inches Charge 518".................... $ 8.19 2'._._______. $ 28.26 3[4`._. ...... .... 8.95 3 52.23 1".. .................. 10.54 4"... 91.09 1-112"._................. 21.01 6......,.,........... 183.29 Note: (1) Source: the City. Monthly Usage in excess of 100 Cubic Feet(c.f.)(1) 101 c.f.-3,000 c.f.-................$3.82 per 100 of 3,001 of and over..........-......$2.74 per 100 of Note: (1) Source: the City City of Iowa City,Johnson County,Iowa Fiscal Year 1023 Annual Financial and Operating Disclosure Page 117 Single Purpose Meter Charges(]) First 100 c.f.::..............................;.w..... Minimum Monthly Charge Usage in excess of 100 c.f.................. $3.82 per 100 c.f. Note: (1) Source: the City. Changes in water rates over the last ten fiscal years: Water Rate Changes(]) Fiscal Rate Year Change 2014..................................._..........._.. 0% 2015................................................__ 5% 2016................_..___........._._........_.. 5% 2017..._ _....._. ..___....................... . 0% 2018....___.......................................... 0% 2019................................................... 0% 2020.................................................... 5% 2021.................................................... 0% 2022__................................................ 5% 2023................................................... 0% Note: (1) Source: the City. SALES HISTORY AND WATER SYSTEM CHARGES(1) Fiscal Water Sales Water System Year Cubic Feet Sold(2) Charges 2014—............................... 239,790,719.............................. $ 7,778,364 2015—................................ 240,423.612.............................. 8,161.522 2016..............._.................. 255,524,943.............................. 8,758,683 2017.................................. 267,511,531 .............................. 9,156,005 2018. ----.......... 293,046,636.............................. 9,953,510 2019.................................. 289,055,329.............................. 10,139,587 2020.................................. 285,102,926.............................. 10,705,168 2021................................... 237,035,139.....,....----..._.__. 9,459,987 2022................................... 237,722,261 .............................. 10,209.841 2023................................... 249,812.176---...................... 11,172,513 Notes: (1) Source: the City. (2) Beginning in March 2015 the amounts include unbilled usage. WATER SYSTEM CUSTOMERS BY CLASSIFICATION(1)(2) Classification FY2019 FY2020 FY2021 FY2022 FY2023 Residential............................. 26,681 27,080 27,266 28,029 27,521 Commercial..._...................... 1,493 1,496 1,489 1,573 1,498 Industrial................................ 15 15 15 17 15 Other(3)................................. 202 203 195 205 203. Total Meters..................... . . 28591 28,794 28,965 29,824 29,237 Notes: (1) Source: the City. (2) Represents the number of meters customers billed as of the end of the fiscal year includes dual purpose and single purpose meters. (3) Other meters consist of rural,schools,government,churches,and City meters. City oflowa City,Johnson County,Iowa Fiscal Year 2023 Annual Financial and Operating Disclosure Page 118 LARGER WATER SYSTEM CUSTOMERS(l) Fiscal Year 2023 Customer Name Charges Rank Percentage Proctor&Gamble-------------------------- . ......-...... $ 631,864 1 5.66% Veterans Administration Medical Center.................. 178,438 2 1.60% Tailwind Iowa City LLC.......................................... 90,586 3 0.81% Mercy Hospital......................................................... 72,394 5 0.65% Campus Apartments................................................ 70,216 4 0.63% Dominium JIT Sry.................................................... 69,225 6 0.62% Graduate Hotel........................................................ 54,041 7 0.48% Seville Apartments................................................... 50,790 8 0,45% Rise at Riverfront Crossing.................................... 45,440 9 0.41% Oaknoll Retirement Residence................................. 44,672 10 0.40% Total................................................. ................... $ 1,307,665 11.71% Total Water System Charges $11,172,513 Note: (1) Source:the City. The remainder of this page was left h1cink intentionally. Item Number: IP6. CITY OF IOWA CITY COUNCIL ACTION REPORT January 11, 2024 Civil Service Examination: Maintenance Worker I - Athletic Fields Attachments: Civil Service Examination: Maintenance Worker I - Athletic Fields m� -ftft.ay_ CITY OF IOWA CITY 410 East Washington Street Iowa City, lova 52240-1826 (3 19) 356-5000 (319) 356-5009 FAX www.icgov.org December 22, 2023 TO The Honorable Mayor and the City Council RE: Civil Service Entrance Examination — Maintenance Worker I —Athletic Fields Under the authority of the Civil Service Commission of Iowa City, Iowa, I do hereby certify the following named person(s) as eligible for the position of Maintenance Worker I —Athletic Fields. Ryan Kratoska Iowa City Civil Service Commission Rick Wyss, Chair Item Number: IP7. CITY OF IOWA CITY COUNCIL ACTION REPORT January 11, 2024 Civil Service Examination: Operations Supervisor - Transportation Services Attachments: Civil Service Examination: Operations Supervisor - Transportation Services CITY OF IOWA CITY 410 East Washington Street Iowa City. Iowa 52240-1826 (319) 356-5000 (3 19) 356-5009 FAX W W W.Icgov.org December 22, 2023 TO: The Honorable Mayor and the City Council RE: Civil Service Entrance Examination — Operations Supervisor — Transportation Services Under the authority of the Civil Service Commission of Iowa City, Iowa, I do hereby certify the following named person(s) as eligible for the position of Operations Supervisor—Transportation Services. Zachary Dresser Iowa City Civil Service Commission Rick Myss, Chair Item Number: IP8. CITY OF IOWA CITY COUNCIL ACTION REPORT January 11, 2024 Ad Hoc Truth & Reconciliation Commission: January 4 Attachments: Ad Hoc Truth & Reconciliation Commission: January 4 January 4, 2024 Draft Ad Hoc Truth and Reconciliation Commission (TRC) Minutes Emma J.Harvat Hall, City Hall Commissioners present: Lauren Merritt, Marie Krebs,Louis Tassinary, Chad Simmons, Wangui Gathua. Commissioners on Zoom: Chastity Dillard, Sikowis Nobiss. Commissioners not present: Cliff Johnson Staff present: Redmond Jones, Stefanie Bowers. Recommendation to City Council: Yes. Simmons moved for the TRC to request $250.000.00 from the City Council to allow the TRC to fulfill its mission- the resolution; Tassinary seconded the motion. The motion passed 5-0-2,with Dillard and Gathua abstaining. Meeting called to order: 7:08 PM. Reading of Land Acknowledgement: Merritt read the Land Acknowledgement. Approval of minutes from the December 7 meeting: Simmons moved, and Tassinary seconded. The motion passed 7-0. To Public comment of items not on the agenda: David Sterling would welcome an opportunity to have a dialogue on the definition of anti-semitism. Sterling is open to working with the TRC on finding ways to engage with the Jewish community. The TRC can assist in bridging the gaps in the conflict in Gaza. Annie Tucker mentioned the persons in the community who want to be a part of the work that the TRC is currently doing. Next steps for Phase 2: Melinda Salazar, Think Peace, presented on the trauma-informed truth telling and witnessing protocol. The overview of the presentation included the below key points. Trauma Basics & Trauma-Informed Truth Telling Triggers, impact, post-traumatic stress syndrome, and somatic abolitionism. Prepare Truth Tellers Pre-meeting and build relationships. Conduct Testimony • Thank, affirm, and invite. • Do not interrogate or impose. • Allow space and offer support. • Provide and encourage care. Prepare Witnesses 1 Psychological, physiological. Post Truth Telling Follow up and maintain relationships. Larry Schooler,Kearns and West,presented the roadmap. The roadmap includes completed outputs, the role of each facilitation team, and goals for each week. The roadmap concludes with a presentation to City Council on April 16 and then one final meeting with the TRC and facilitators on April 18. The commission discussed whether the current roadmap is doable or should be restructured. This will be discussed in more detail at the TRC's next meeting date. Commissioners spent some time on their current workload, believing that to complete Phase 2 by March 31 is feeling very rushed. Particularly considering members not receiving any financial compensation. One suggestion is to break into teams to complete the work. Request for an additional $250,000.00 from the City Council: Commissioners discussed whether the facilitation team had met expectations in terms of services rendered and what the Commissioners' role is in relation to the facilitation team--who does the work for the TRC. Commissioners differed on their understanding of the relationship between themselves and the hired facilitators. This included delegation of work. Some Commissioners believe staff should be hired to complete the resolution's goals that established the TRC. Tucker noted that the city failed to hire the TRC Coordinator requested by the facilitation team as a part of their proposal. The discussion broadened into projects and opportunities to fulfill the objectives of the resolution. There is additional work the TRC must do that cannot be performed by the facilitators. People test projects could include the following: • Truthsgiving • Black Educator's Work Group • Civil Leadership Program • Housing Initiative • Black Business Wealth These projects would require additional funding from the City to the TRC. These projects would allow the TRC to test the waters. The list would also need to be expanded to be more representative of all persons. Simmons moved for the TRC to request $250.000.00 from the City Council to allow the TRC to fulfill its mission- the resolution; Tassinary seconded the motion. The motion passed 5-0-2,with Dillard and Gathua abstaining. Commissioner Simmons requested that by the next TRC meeting date, he would request a written letter by a City official, not the City Attorney, as to the authority of the TRC. This would include the power they have to act independently in terms of financial and contractable decisions. MLK Day: The TRC is a co-sponsor of MLK Day events that will be held on Monday, January 15 from 9:30 a.m. to 12:30 p.m. The TRC will have a vendor table and a room reserved where they will give informational presentations on their work. 2 Native Partners Healing Circle training and events: A flyer has been created to advertise the Circles. The circles will be held from January 26- January 28 at the Eastside Environmental Education Session, 2401 Scott Blvd., SE. Discussion was held on the concerns of appropriation of Indigenous practices and customs. The facilitation team will contact Commissioners to ensure the training content is agreeable to them. Announcement of Commissioners: Krebs spoke on a petition on the Great Plains Action Society website on the recent recommendation by the Board of Regents to gut all DEI programming at state universities. Gathua spoke on the Perry school shooting that occurred earlier in the day. Nobiss mentioned the recent resolution by the City Council on the conflict in Gaza. Dillard asked members to recommend Amos Kiche for the open seat on the TRC. The meeting adjourned at 10:58 PM. To view the recording or listen to the audio of this meeting, visit this link. 3 .. 0 N v N V z 0 .. 0 o � F ° � � � N a � C � M W N A C„J i./ Q O A � � M W F � N F 'y C„J N 0 x .. :. .. N �. ¢ a �. N �. a c s. '� Py � N N N N N N N N DC •nil NW M M M M M M M M M y N N N N N N N N N � �,..yd iN W � QI � N h ° .� ° ° � II II II z m � � e �,�, � p E � W A N P w w o i m o E m a � > ti x � z � H