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CITY OF IOWA CITY, fie
FY2026
PROPOSED BUDGET
FY2025-2027
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2
City of Iowa City
Proposed Budget for the
Fiscal Year Ending June 30, 2026 &
FY2025-2027 Financial Plan
Council:
Bruce Teague Mazahir Salih
Mayor Mayor Pro-Tern
At-Large At-Large
Laura Bergus Shawn Harmsen vacant
District C
District A District B
' 7
!T
Megan Alter Joshua Moe
At-Large At-large
City Manager Deputy City Manager Assistant City Manager
Geoff Fruin Chris O'Brien Kirk Lehman
Finance Director Assistant Finance Director
Nicole Davies Jacklyn Fleagle
Budget Management Analyst Risk & Finance Assistant
Angie Ogden 3 Michelle Cook
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PRESENTED TO
City of Iowa City
For the Fiscal Year Beginning
July 01, 2024
OJW.&P �. P' AMA
Executive Director
4
CITY OF IOWA CITY, IOWA
FY2026 Proposed Budget
FY2026—2027 Financial Plan
2026—2029 Capital Improvement Plan
TABLE OF CONTENTS PAGE
Introduction
CityManager Address........................................................................................................................................ 10
StrategicPlan...................................................................................................................................................... 28
OtherPlanning Processes................................................................................................................................... 30
GeneralInformation............................................................................................................................................ 33
EconomicOverview............................................................................................................................................ 37
OrganizationalChart.......................................................................................................................................... 41
DepartmentSummaries...................................................................................................................................... 42
BudgetaryFund Structure................................................................................................................................... 273
Departments and Divisions by Fund................................................................................................................... 276
Financial Summary
Preparation of the Financial Plan........................................................................................................................ 280
Financialand Fiscal Policies............................................................................................................................... 286
Long Range Financial Planning.......................................................................................................................... 293
All Funds:
FundSummaries.......................................................................................................................................... 298
RevenueSummary by Fund......................................................................................................................... 303
RevenueSummary by Type......................................................................................................................... 304
Expenditure Summary by Fund.................................................................................................................... 306
Expenditure Summary by Department......................................................................................................... 307
Inter Fund Transfer Schedules..................................................................................................................... 308
Personnel Full-Time Equivalents....................................................................................................................... 311
General Fund
GeneralFund Summary...................................................................................................................................... 326
Assigned,Committed&Restricted Fund Balance.............................................................................................. 327
GeneralFund Revenues..................................................................................................................................... 328
GeneralFund Expenditures................................................................................................................................ 329
CityCouncil......................................................................................................................................................... 330
CityClerk............................................................................................................................................................. 331
CityAttorney........................................................................................................................................................ 332
City Manager:
CityManager's Office................................................................................................................................... 333
CommunicationsOffice................................................................................................................................ 333
HumanResources....................................................................................................................................... 335
HumanRights.............................................................................................................................................. 336
EconomicDevelopment................................................................................................................................ 337
ClimateAction and Outreach....................................................................................................................... 338
Finance Department:
FinanceAdministration................................................................................................................................. 339
Accounting ................................................................................................................................................... 341
Purchasing................................................................................................................................................... 342
Revenue....................................................................................................................................................... 343
Police Department:
PoliceAdministration.................................................................................................................................... 344
SupportServices.......................................................................................................................................... 345
FieldOperations........................................................................................................................................... 348
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Fire Department:
FireAdministration....................................................................................................................................... 350
EmergencyOperations................................................................................................................................. 351
FirePrevention............................................................................................................................................. 352
FireTraining................................................................................................................................................. 352
Parks&Recreation:
Parks&Recreation Administration.............................................................................................................. 353
Recreation.................................................................................................................................................... 355
ParkMaintenance........................................................................................................................................ 356
CemeteryOperations................................................................................................................................... 359
Library:
LibraryOperations........................................................................................................................................ 360
LibraryFoundation Office............................................................................................................................. 363
Senior Center:
Senior Center Operations............................................................................................................................. 364
Neighborhood&Development Services(NDS):
NDS Administration...................................................................................................................................... 365
NeighborhoodServices................................................................................................................................ 366
DevelopmentServices................................................................................................................................. 369
Public Works:
Public Works Administration........................................................................................................................ 371
Engineering.................................................................................................................................................. 372
Transportation Services:
Transportation Administration...................................................................................................................... 373
Special Revenue Funds
Community Development Block Grant(CDBG) ................................................................................................. 375
HOMEGrant........................................................................................................................................................ 377
RoadUse Tax Fund(RUT)................................................................................................................................. 379
RoadUse Tax Operations............................................................................................................................ 382
OtherShared Revenues..................................................................................................................................... 386
Metropolitan Planning Organization of Johnson County(MPOJC) ................................................................... 388
Metropolitan Planning Organization of Johnson County Operations.......................................................... 389
EmployeeBenefits Fund..................................................................................................................................... 391
EmergencyLevy Fund........................................................................................................................................ 395
AffordableHousing Fund.................................................................................................................................... 397
Iowa City Property Management Fund................................................................................................................ 400
Tax Increment Financing(TIF)Districts.............................................................................................................. 405
Self-Supporting Municipal Improvement District(SSMID).................................................................................. 411
Debt Service Fund
DebtService Fund Summary.............................................................................................................................. 415
DebtSchedules................................................................................................................................................... 420
Enterprise Funds
Parking:
ParkingFund Summary................................................................................................................................ 433
ParkingOperations...................................................................................................................................... 438
Transit:
TransitFund Summary................................................................................................................................. 440
TransitOperations........................................................................................................................................ 446
Wastewater:
Wastewater Fund Summary......................................................................................................................... 449
Wastewater Treatment Operations.............................................................................................................. 454
WastewaterDebt Service............................................................................................................................. 458
Water:
WaterFund Summary.................................................................................................................................. 459
WaterOperations......................................................................................................................................... 463
WaterDebt Service...................................................................................................................................... 468
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Refuse Collection:
Refuse Collection Fund Summary............................................................................................................... 472
Refuse Collection Operations...................................................................................................................... 477
Landfill:
LandfillFund Summary................................................................................................................................. 479
LandfillOperations....................................................................................................................................... 484
Airport:
AirportFund Summary................................................................................................................................. 486
AirportOperations........................................................................................................................................ 489
Stormwater:
Stormwater Fund Summary.......................................................................................................................... 490
StormwaterOperations................................................................................................................................. 494
Housing Authority:
Housing Authority Fund Summary................................................................................................................ 495
HousingAuthority Operations....................................................................................................................... 497
Capital Projects Fund
FundSummary.................................................................................................................................................... 501
Summaryby Category(Division)......................................................................................................................... 504
Summaryby Funding Source.............................................................................................................................. 511
ProjectSummary by Name.................................................................................................................................. 523
UnfundedProjects.............................................................................................................................................. 645
Internal Service Funds
Equipment:
EquipmentFund Summary........................................................................................................................... 656
EquipmentOperations.................................................................................................................................. 658
Risk Management:
Risk Management Fund Summary............................................................................................................... 661
Risk Management Operations:..................................................................................................................... 662
Information Technology Services(ITS):
ITSFund Summary...................................................................................................................................... 664
ITSOperations............................................................................................................................................. 665
Central Services:
Central Services Fund Summary................................................................................................................. 668
Central Services Operations........................................................................................................................ 669
Health Insurance Reserve................................................................................................................................. 671
Dental Insurance Reserve................................................................................................................................. 673
Statistics
U.S.Census Data............................................................................................................................................... 676
Revenue Comparisons:
PropertyTax................................................................................................................................................ 677
GeneralFund............................................................................................................................................... 677
Hotel/Motel Tax........................................................................................................................................... 678
Utility Franchise Tax Rates........................................................................................................................... 678
UtilityRates.................................................................................................................................................. 678
PropertyTax Levies............................................................................................................................................ 679
PropertyTax Valuations...................................................................................................................................... 680
Principal:
Taxpayers..................................................................................................................................................... 682
Employers.................................................................................................................................................... 683
SewerCustomers......................................................................................................................................... 684
WaterCustomers......................................................................................................................................... 685
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OperatingIndicators............................................................................................................................................ 686
Department Statistics:
Police............................................................................................................................................................ 687
Fire............................................................................................................................................................... 691
Library........................................................................................................................................................... 693
SeniorCenter............................................................................................................................................... 698
Transportation Services................................................................................................................................ 701
Neighborhood&Development Services...................................................................................................... 703
Appendix
Department Expenditure Comparison to State Forms................................................................................. X
BudgetResolutions...................................................................................................................................... X
StateForms.................................................................................................................................................. X
Changes from Proposed to Final Budget.................................................................................................... X
TransferResolution...................................................................................................................................... X
State Property Tax Reform Impact Summary.............................................................................................. 706
Glossary....................................................................................................................................................... 708
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INTRODUCTION
F City Manager Address
Strategic Plan
Y Other Planning Processes
2 General Information
Economic Overview
0 Organizational Chart
2 Department Summaries
Budgetary Fund Structure
6 Departments and Divisions
by Fund
9
To the Honorable Mayor and City Council Members,
It is my pleasure to submit Iowa City's operating and capital budget for the fiscal year ending in
2026 (i.e. FY 2026). Although Iowa Code only requires formal adoption of an annual budget, we
have included a three-year financial plan (FY 2025-2027) and five-year Capital Improvement
Program (2025-2029) for planning purposes. The budget is one of the most important documents
the City prepares because it identifies the services provided and the mechanisms to finance those
services. Any future modifications to this budget will be fully disclosed through formal City Council
action at public meetings, in accordance with State of Iowa law.
This budget aims to provide resources to deliver reliable and efficient municipal services, invest
in critical infrastructure, further strategic plan priorities, and implement adopted master plans
rooted in public input. The budget also contains prudent contingency line items and reserves
which aid the City in weathering both unexpected expenditures and revenue shortfalls.
The FY 2026 budget faces a challenging economic climate due to several compounding factors.
Additionally, forecasts for the FY 2027-29 budgets indicate compounding financial challenges that
make prudent budgeting decisions in FY 2026 even more important. Although I remain confident
in the City's financial foundation, the budget keeps discretionary expenditure growth to a
minimum. Resources are prioritized to support core service levels in critical areas such as public
safety, transportation infrastructure, and public utility operations, while continuing to advance the
City Council's Strategic Plan and implement adopted master plans.
Fiscal Environment
The current fiscal environment facing Iowa City is the most challenging since the 2008 Great
Recession. State property tax reform laws passed in 2013 and 2023 have stressed the City's
ability to continue delivery of core services to a growing community while maintaining investment
in value-add activities and external partner organizations. At the same time, the City's growth in
taxable valuation is not keeping pace with inflationary impacts on our services and infrastructure
maintenance efforts. While the City's past prudent financial strategies have provided the City
some flexibility in navigating the recent challenging environment, the effects are expected to
continue to compound over the next few years. It is critical to understand these pressures and
how the FY 2026 budget responds to short-term needs and positions for long-term fiscal stability.
The largest impacts to the Iowa City's financial position are fueled by significant property tax
reforms enacted by the State. These reforms affect the City's ability to continue providing critical
public services. In 2013, the legislature adopted a major reform to reduce the taxability of multi-
family properties over 11 years from 100%of the assessed property value to the annual residential
rollback rate, which is 47.4% for FY 2026. As a result, the taxability of multi-family property more
than halved with a cumulative loss of more than $30 million in revenue to Iowa City. The change
also means that around 82% of the City's total assessed valuation is now subject to annual
volatility of the residential rollback rate. That rollback rate reached a near record low in FY 2025
and will remain at a historically low rate of 47.4% in FY 2026.
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The 2013 legislation also introduced a rollback for commercial and industrial properties which
reduced the taxability of that property class from 100% to 90% of assessed value. Unlike multi-
family properties, the State"backfilled"this loss by providing approximately$1.5 million in revenue
to the City each year. However, the State passed legislation in 2021 to phase out backfill
payments over the following five years. For FY 2026, Iowa City expects to receive approximately
$308,000 before backfill payments are fully eliminated in FY 2027.
In 2022, Iowa passed another property tax law which converted the Business Property Tax Credit
to a partial property tax exemption. To help local governments adjust to this change, the State
budgeted for additional local government backfill payments equal to approximately $700,000
annually through FY 2029. However, the State's Legislative Services Agency projects that
available funding for this backfill will fall short and incrementally reduce local government
revenues.
Another round of significant property tax reform was adopted during the 2023 legislative session.
These changes consolidated several property tax levies into a Combined General Fund Levy and
phases them out by FY 2029, if not sooner based on annual taxable valuation growth caps. In
Iowa City, this affected the Library and Emergency property tax levies, which provided nearly $2
million in operating revenue as of FY 2024. Unless a reduction in service is desired, this loss in
annual revenue must be absorbed into the General Fund. The 2023 reforms also expanded the
Senior Homestead Tax Credit and created a new Military Service Exemption, which are estimated
to reduce the City's total taxable valuation by over$27 million in FY 2026.
Despite overall assessed value growth, the City's taxable valuation declined in consecutive years
in fiscal years 2023 and 2024 as impacts from legislative reforms and state-mandated valuation
rollbacks outpaced taxable growth. Even modest positive growth experienced in fiscal years 2025
and 2026 are insufficient to sustain current service levels in the long-term. The financial strain
from these challenges is exacerbated by macroeconomic forces including inflationary and labor
supply pressures that are increasing operating and capital expenditures and diminishing the City's
purchasing power. Further budgetary pressures, such as additional property tax reform measures
or an economic recession, could accelerate what is likely to be unavoidable impacts to service
levels in the coming years. This risk of diminishment of public service levels is only heightened
by increasing demands for service as our population continues to grow.
The cumulative impact of the past property tax reforms will not be realized until FY 2029. Even
so, property tax reform remains a stated top priority of the State Legislature. Impacts of said efforts
are expected to be most pronounced on the General Fund, which provides for critical services
such as Police, Fire, Parks and Recreation, Senior Center, and Library. Overall, property taxes
make up around two thirds of General Fund revenue. It will be critical to keep a close eye on the
General Fund over the next several fiscal years and consider expenditure reduction measures
before the full impact of reform is realized.
This budget maintains a flat overall property tax rate and adopts several rate and fee increases
to ensure fiscal health and stability. The"Fiscal Year 2026 Budget Overview" section of this letter
details the City's tax and fee rates and debt service strategy. The FY 2026 strategy highlights the
need to continue building capacity in the debt service fund to maintain and expand critical
11
infrastructure in the face of diminishing purchasing power resulting from inflationary impacts on
capital projects.
Unfortunately, the strategic plan goal to increase the Emergency Fund balance by 5% annually is
not met with the FY 2026 budget for the third year in a row. The Emergency Fund balance is
currently around $5.4 million. Similarly, there is no budgeted transfer to bolster the Facility
Reserve, another strategic plan goal. This fund is expected to be depleted in FY 2026, which
means the City will have to more heavily rely on debt to fund critical facility projects going forward.
Prioritizing Core Services
The primary focus of this budget is to ensure the City can maintain core service levels and
responsibly fund infrastructure and equipment repairs and replacement. This year's budget
focuses on providing the resources to support the City's current level of service provided while
keeping up with increasing demands. Given the aforementioned financial pressures, only two new
positions are being proposed to the City Council for the first time including a maintenance worker
in the Water division and a mechanic in the Equipment division. These two positions are not solely
dependent on property taxes and are critically needed to maintain existing service levels.
The Capital Improvement Program (CIP) outlines routine improvements in addition to larger
projects. More than $4 million is planned each year for annual transportation system
improvements such as pavement rehabilitation, bridge repair, bicycle accommodations, traffic
signals, traffic calming, parking ramp restoration, and curb ramp enhancements. Another
$800,000 in annual funding is planned for regular utility system improvements, including
undergrounding utilities and sewer main replacement. The budget also includes several major
projects for 2025-26 to maintain critical infrastructure, including the Court Street and N. Gilbert
Street reconstruction projects, Bradford Drive Water Main Replacement, and Collector Well #1
reconstruction. Various water, sewer, stormwater, landfill, park, and public facilities projects are
also scheduled in accordance with replacement and maintenance needs.
Inflation and labor shortages continue to have significant impacts on operations, as well as project
budgets and completion timelines. Rising insurance premiums continue to significantly impact the
budget. Liability insurance is projected to increase 15% in FY 2026 after increasing nearly 16%
in FY 2025. Similarly, Fire and Casualty insurance is projected to increase 35% in FY 2026 after
increasing 23% in FY 2025. These significant market adjustments in the insurance industry have
increased costs by more than $875,000 in fiscal years 2025 and 2026. As these essential costs
consume more of the tightening available resources, investment in value-add programs and
services must be adjusted accordingly.
Implementing City Council's Strategic Plan Vales
RACIAL EQUITYOCIALJUSTIC,
City Council's Strategic Plan outlines the values, impact areas, and i S HUMAN RIGHTS
resources needed to execute the identified goals. Embodied in every CLIMATE ACTION •
element of the Strategic Plan, and within this budget, are three values PARTNERSHIPS ENGAGEMENT-
•
that represent the lens through which we approach our work and the
four areas of community impact in which the work will occur. The plan
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was reviewed and updated in December 2024 to reaffirm its vision and strategies, account for
changing circumstances, and further focus desired action steps. The following section highlights
major actions incorporated in this budget that helps implement this plan.
Fare-Free Transit
Fare-free transit has been a notable success with passenger trips increasing by more than 40%
in the first year and continued robust growth in year two of the pilot offering. The public also
indicates improved experiences with transit. In a representative survey of community residents in
the fall of 2024, 76% rated the quality of transit service as good or excellent, an increase of 13%
since the last community survey taken in 2017. This level of satisfaction is much higher than peer
city comparisons. As a result, the FY 2026 budget continues to lay the financial foundation
necessary for a zero-fare system after the current pilot project sets to expire in August of 2025.
The first step, taken in FY 2025, included increasing several parking-related fees and citations, in
addition to the hourly cost of parking decks and on-street meters. The combined impact is
expected over time to bring in more than $2 million in new revenue annually, a significant portion
of which is projected to support continuation of fare-free transit in the coming years. The next step
this year is a 1% gas and electric franchise fee increase to 2% total. This will generate an
estimated $1 million annually and will aid in the equipping and operation of the transit system.
However, the utility tax revenue may not grow at the same rate as ongoing operational expenses,
so additional sources of funding may be required in the future. The long-term commitment to fare-
free transit, combined with the planned construction of the new transit building, will ensure our
community has one of the most robust and accessible transit systems in the country.
Affordable Housing
Another key focus is addressing the housing affordability crisis, especially for low-income
residents, as evidenced by substantial progress towards our Affordable Housing Action Plan. The
FY 2026 budget includes an $800,000 General Fund transfer to the Affordable Housing Fund.
Allocations from this fund support the Housing Trust Fund of Johnson County, CommUnity
security deposit program, Healthy Homes program, landlord risk mitigation, the winter shelter,
and emergent situations. This budget also allocates funds to continue support for the Shelter
House Street Outreach partnership.
The FY 2026 budget also helps implement the nearly $3.8 million Pathways to Removing
Obstacles to Housing (PRO Housing) federal grant. Projects include a Comprehensive Plan
update to promote housing choice, initiation of a housing counseling program, and an evaluation
to help the Housing Authority establish a development arm. At the same time, the City will evaluate
repositioning its Public Housing program to improve its financial sustainability while facilitating
growth in the City's publicly owned housing stock. The City will continue to explore the best way
to support these efforts using previously generated funds for affordable housing totaling more
than $7 million. These astutely created supplemental revenue streams such as fee-in-lieu
payments, tax increment financing, and federal grants help further expand capacity for affordable
housing investment despite tightening property tax revenues.
13
Public Facilities
The FY 2026 budget maintains an aggressive investment in public facilities to support short and
long-term service delivery. New, expanded or renovated facilities that are funded in the plan
include the Senior Center, transit building, equipment building, wastewater digester complex,
landfill compost facility, Animal Shelter training annex, City Park pool and more. Public facilities
projects are supported in part by the Facility Reserve Fund, which built up financial capacity over
the last several years. However, no FY 2026 transfer is planned for the Facility Reserve Fund,
which is now expected to completely draw its fund balance down to support the construction of
City Park Pool. The goal is to replenish the Facility Reserve Fund in the future if that becomes
possible due to unanticipated surpluses, though that seems unlikely in the short-term given
current fiscal challenges. This will place more pressure on debt as the primary funding source for
public facilities in the foreseeable future.
In addition, this budget continues to address anticipated public facility needs as the community
and demand for services grow. The City is evaluating possible sites outside of City Hall for the
relocation of Fire Station #1. Similarly, there is close coordination with the Johnson County
Sheriff's Office on studying whether a joint facility will be an effective solution to meet the need
for a new police station. Finally, the City is considering alternatives to accommodate employee
space needs at City Hall. This may include purchasing or leasing space off-site as a stopgap
measure to provide more suitable work environments for staff until a more comprehensive solution
is achievable.
Personnel
The macroeconomic headwinds and continued State mandated property tax reform significantly
limits the City's ability to add personnel with the FY 2026 budget. However, this budget does
introduce two new positions which support the quality provision of core services. This includes a
new mechanic position in the Equipment division and new maintenance worker in the Water
division to ensure the maintenance demands of our City equipment and infrastructure are met.
These positions relate directly to the City's Strategic Plan by keeping core services operating.
However, many other operations are also in need of additional resources to support our growing
community. The City must keep core staffing and resource needs in sight as those investments
will be needed if and when budgetary resources allow.
Additionally, we are fortunate to add additional positions which are only made possible due to the
support of grant funding, including federal funding to our Housing Authority. These include the
new housing program assistant added in the FY 2025 budget, and two positions funded through
the PRO Housing grant awarded to the City in 2024: a senior housing developer and housing
counselor. Both positions are necessary to further the City's affordable housing goals in the
Strategic Plan but will need to generate revenue to continue after grant funds are expended.
Supporting Master Plans
This budget provides funding to support continued implementation of various City Master Plans.
Over $31 million in the five-year Capital Improvement Program is budgeted for parks and
14
recreation projects, many of which implement the Parks & Recreation Gather Here Master Plan.
The FY 2026 budget includes funding for shelter and restroom replacements at City Park, softball
field renovations at Napolean Park, playground replacement at North Market Square Park, and
new park amenities at Palisades Park. Funding is also provided in fiscal years 2025 and 2026 for
the replacement of City Park Pool and for initial step towards establishing a new park west of
Highway 218. This budget also continues implementation of the Bicycle Master Plan through
annual multimodal investments in our transportation network.
The Climate Action Plan also remains a priority, despite the State's elimination of the Emergency
Property Tax Levy which previously funded climate operations. This budget continues
incorporating Climate Action activities in the General Fund to help achieve our Climate Action and
Adaptation goals. Sustainability programs in the FY 2026 budget include over $300,000 for
residential energy efficiency grants, HERS grants to homebuilders, community climate action
grants, implementation of the resilience hub program, and additional programs, partnerships, and
events. The City's sustainability efforts are also incorporated into other various master plans and
capital projects such as tree plantings, prairie management, fare-free transit, multi-modal roadway
improvements, and waste reduction programs.
Exercising Caution with Service Expansion and External Funding Support
While the FY 2026 budget invests in implementing Council's Strategic Plan and supporting master
plans, it also seeks to exercise appropriate caution by limiting service expansion plans, holding
external organizational funding flat, and shifting expenses away from property taxes to other
suitable options. This is in direct response to the pressures of the current fiscal environment and
uncertainties created by continued property tax reform. These pressures are expected to
compound over the next few fiscal years, so exercising restraint and caution today will help avoid
what may be more significant cost reduction steps and negative service impacts in the future.
Most notably, this budget delays the pursuit of Fire Station #5 as it is clear that the City cannot
financially support the service expansion in this budget environment. To support future staffing
needs, the fiscal year 2024 and 2025 budgets included the over-hiring of two firefighter positions
in addition to $700,000 in contingency for future positions. While the FY 2026 budget maintains
the two over-hire positions, the contingency for future positions is reduced to $300,000 to help
shrink the annual General Fund deficit, which is projected at $2.6 million. The City will continue
to evaluate the feasibility of a new fire station as the effects of property tax reform become clearer,
but in the meantime, we will continue to provide exceptional fire protection and emergency
medical services with a four-station foundation.
The FY 2026 budget also makes changes to the funding source of several value-add investments.
The budget proposes an $800,000 General Fund transfer to the Affordable Housing fund rather
than the $1,030,000 provided in FY 2025. This reflects removal of the Low Income Housing Tax
Credit (LIHTC) match from the distribution model. Removing this expense from the property tax
dependent General Fund eases pressures on the deficit and forestalls municipal service
reductions. The City intends to shift support of LIHTC projects by utilizing tax increment financing.
Similarly, property tax support for the City's Social Justice and Racial Equity grant program is
projected to drop $25,000 to a total of $75,000. The reduction in property tax support can be
15
backfilled through use of funds in the City's Black Lives Matter account, which has a current
balance of over$620,000.
In addition, this budget maintains the vast majority of external organization support at a flat level,
including the Aid to Agency social service grant program ($770,000), which is the same amount
as FY 2025 but still marks an increase of nearly 97% over funds provided in FY 2019. No new
arts and culture partner funding commitments are recommended and existing fundings levels are
also held flat. Small reductions in spending lines that support public art, historic preservation
grants, housing rehabilitation, and economic development programs are included in this budget.
Staff projects an increasingly difficult budget environment through FY 2029. If expenditures are
not curtailed and addressed gradually, more drastic and impactful reductions may be required in
the forthcoming fiscal years.
Budget Impacts and Financial Goals Financial Goals
This budget was developed within the context of several Ensure reliability of core services
significant financial impacts discussed previously: and infrastructure remains high
while balancing cost impacts on
• The continued phase out of the commerical and industrial residents and businesses.
backfill from the State of Iowa which was previously
approximately $1.5 million and is projected to be only Seek fiscal and operational
$308,710 in FY 2026 before being fully eliminated in FY stability levels despite
2027 compounding financial pressures
due to state property tax reform
• The elimination of the Emergency and Library levies and and escalating costs of
additional growth restrictions on municipal budgets due operations.
to the 2023 State of Iowa property tax reform legislation.
The two levies totaled $0.47 per $1,000 of taxable Continue to dedicate resources
property valuation and will be manditoraly phased out of towards advancing City Council's
the combined General Fund levy by FY 2029. Previously, Strategic Plan priorities and
these levies generated approximately$2 million annually adopted Master Plans.
to suport Library and Climate Action programs.
• The continuation of a historically low residential rollback rate, following the sharp drop of
8.3% in FY 2025 which was the single largest drop since the late 1970s. The impact is
particularly significant for Iowa City as multi-family properties are now classified as
residential due to the 2013 property tax reform law.
• Economic inflation, higher costs for goods and services, sky-rocketing property and liability
insurance costs, and ongoing financial impacts caused by the pandemic and associated
economic recovery.
In light of these impacts, budget preparation was guided by three financial goals that seek to
establish a sound fiscal strategy for the next year and beyond. The budget prioritizes maintenance
of core service levels in light of heightened financial challenges. It accomplishes this through mild
utility rate and fee increases to help address acute needs in core service areas while maintaining
a stable property tax rate. This budget responds to the 2013 and 2023 State of Iowa property tax
reform laws while also confronting macro-economic impacts, such as higher inflation for service
16
provision and capital projects and a challenging interest rate environment. Overall, expense in
the General Fund is held to 3.5% growth, well below the status quo cost of personnel and
operations. Despite expenditure reductions, the 3.5% growth outpaces the growth in property tax
receipts for the fifth consecutive year. Finally, the budget focuses resources on continuing
progress towards City Council's Strategic Plan goals and adopted Master Plans, despite the
strong financial headwinds anticipated in the next few years.
Fiscal Health and Outlook
Iowa City benefits from a strong local economy anchored by the presence of the University of
Iowa and University of Iowa Health Care. The local economy consists of a diverse set of
successful industries that help sustain one of the most consistent stretches of low unemployment
rates in the nation. The City of Iowa City has a long tradition of responsible budgeting policies
which has created a strong financial foundation that helped the community weather recent budget
challenges and economic downturns while sustaining top-notch service delivery.
In 2024, Moody's Investors Service reaffirmed its highest quality bond rating (Aaa) for the City's
general obligation debt. Moody's noted factors that could negatively impact the City's bond rating
include a substantial and sustained reduction in reserve funds or large growth in debt leverage.
Iowa City's bond rating is the product of "exceptional budget management practices, policy
credibility and effectiveness, and transparency and disclosure" (Moody's Credit Opinion May
2024). Ultimately, our strong financial position lowers the cost of borrowing and ensures more of
our dollars go towards service delivery and Strategic Plan priorities, rather than interest payments.
Iowa City was one of only 3 cities in Iowa and among 11% of cities nationwide to receive a Aaa
Moody's rating in 2024.
Iowa City has many attributes that attract new residents to our city. A strong job market, good
schools, world class healthcare, and diverse cultural amenities all contribute to the desirability of
our area for families, retirees, and young professionals to make their permanent homes. New
residents, including students, bring a social and economic vibrancy that defines Iowa City.
However, population growth has a profound effect on service delivery, land use, and housing
affordability. Growth creates additional service demands and stresses transportation and utility
infrastructure. All of these challenges must be acknowledged and managed for Iowa City to retain
its attractiveness and competitiveness.
Prior to the pandemic, strong growth in our tax base allowed the City to absorb the necessary
expenditure increases that accompany population growth and devote significant resources to new
programs while weathering the implementation of the State of Iowa's 2013 ten-year property tax
reform legislation. This shifted somewhat in fiscal years 2023 and 2024 when the City's tax base
shrank due to a plateau in post-pandemic development activity, large valuation rollbacks, the
elimination of State backfills, removal of property tax levies, and creation of new and expanded
homestead tax exemptions. Taxable valuation growth caps put into place in the 2023 property tax
reform bill also make it unlikely that the City will be able to achieve enough growth to offset State-
mandated property tax levy reductions as it had in the past. These pressures will compound
through FY 2029 as the 2023 property tax reform law is fully phased into the budget.
17
While state property tax reform strains the City's primary revenue source, rising operational costs
tied to inflation and growing service demands also create additional budgetary pressures. These
factors make moving forward with cautious budgeting and strong reserves critical. Although the
City benefits from a strong financial foundation, additional financial stressors such as inflationary
pressures, an economic recession, new property tax reform legislation, natural disasters, or public
health crises could tip the scales towards higher expenditure cuts, service level reductions, or
reliance on new or expanded revenue streams.
Fiscal Year 2026 Budget Overview
The FY 2026 budgetary expenditures total $237,906,024. Of the total budget, $73,579,100 is for
the General Fund and $65,940,345 is directed to Capital Projects. A breakdown of the budget by
fund type is included in the chart below.
Expenditure Comparison by Fund Type (FY 2026)
excludes transfers
$80,000,000
$60,000,000
$40,000,000
$20,000,000
$ General Enterprise Special Revenue Debt Service Capital Projects
—FY2026 $73,579,100 $66,683,229 $17,312,450 $14,390,900 $65,940,345
Property taxes and charges for services account for a majority of City revenues. The following
table shows year-over-year change in Iowa City's revenue across all funds. The 2.7% increase in
property taxes is the result of the State increasing the residential property tax rollback percentage
and growth in the property tax base. The 11.6% growth in other City taxes is primarily due to the
proposed increase of 1% in the utility franchise tax. Most other revenue categories include slight
increases, apart from intergovernmental and other financial sources. However, larger swings are
not atypical in those two categories as they are influenced by the timing of state and federal grants
and debt sales.
FY2025 Revised FY2026 Budget Percent Change
7o,p
s $ 68,821,500 $ 70,655,600 2.7%
es $ 7,964,400 $ 8,891,100 11.6%
rmits $ 2,592,880 $ 2,652,800 2.3%
Use of Money &Prop $ 3,292,385 $ 3,370,300 2.4%
Intergovernmental $ 57,011,305 $ 55,219,942 -3.1%
Charges for Services $ 47,411,737 $ 49,225,400 3.8%
Misc. $ 11,772,761 $ 11,985,400 1.8%
Other Financial Sources $ 50,296,475 $ 14,516,000 -71.1%
Total $ 249,163,443 $ 216,516,542 -13.1%
The pie chart below displays revenue across all funds for the Fiscal Year 2026 budget. It
demonstrates the reliance on property taxes and charges for services to support operations.
18
It is also imperative to consider how the All Revenue Sources (FY 2026)
overall revenues and expenditures in this
Misc. Other
budget will impact local households and 5% — Financial
businesses. The property tax rate remains Sources Pro erty
unchanged at $15.63. Although this rate Taxes
represents a 12% reduction in our property Charges for 33%
Services
tax rate since FY 2012, it is unlikely further 23%
reductions will be possible in the coming Other City Taxes,4%
years and failure to grow the City's tax base Intergovernmental _Licenses& Permits, 1%
in the headwinds of continual tax 25%
property L Use of Money& Prop,2%
reform efforts could force property tax rates
back upwards. Economic inflation has significantly impacted budgets while diminishing the City's
purchasing power. To address some of these acute challenges, this budget includes several rate
increases including a 3% water fee rate increase, a new $2.00 sticker fee per extra bag or bundle
of yard waste outside of the yellow organics bin, a $5.00 minimum landfill yard waste fee, and a
1% gas and electric franchise fee increase.
Based on a flat property tax rate and the anticipated utility rate increases, a household with a
$100,000 assessed home value will pay around $30 more per year (i.e. $2.54 more per month)
in taxes and fees for basic City services in FY 2026 compared to the previous year, an increase
of 1.5%. However, it is important to remember that assessed values of residential properties likely
increased for most residents during reassessment years (odd numbered years). Other factors,
such as property homestead exemptions or participation in the City's low-income utility program,
will also affect actuals.
The following chart illustrates the estimated overall financial impact of tax and fee changes to
Iowa City households. Note this does not reflect the 1% utility franchise fee. The table uses
$100,000 in assessed home value with no assessment change so the reader may easily calculate
tax payments based on their own home value.
Annual Financial Impact to Residential Households
$2,500
$2,000
$1,500
$1,000 —
$500 —
$0 FY20191 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
■Property Taxes $900 $901 $869 $884 $848 $854 $724 $742
■Stormwater $54 $60 $60 $60 $60 $66 $66 $66
Refuse $229 $229 $240 $240 $276 $300 $312 $312
■Sewer-800 cubic feet $433 $433 $433 $433 $433 $442 $463 $463
■Water--800 cubic feet $380 $399 $399 $419 $419 $436 $449 $462
Total $1,996 $2,022 $2,001 $2,036 $2,036 $2,098 $2,015 $2,045
Percent Change 1 0.6% 1 1.3% 1 -1.1% 1 1.8% 1 0.0% 1 3.0% 1 -4.0% 1 1.5%
19
Property Tax Overview
The taxable valuation of property subject to all levies in Iowa City increased approximately 2.3%
in Fiscal Year 2026, and assessed growth increased approximately 0.9% over this same period.
This follows a period of largely stagnant taxable valuations due to residential tax rollbacks
imposed by the State which significantly reduced the taxable portion of certain residential
properties. Prior to FY 2015, multi-residential properties were classified as commercial and taxed
at 100% of assessed value. Since then, the taxable percentage of multi-residential properties
dropped 3-4% annually and in FY 2024, the taxable percentage dropped over 9%. Multi-
residential properties are now permanently taxed at the same rate as residential properties. While
the 2013 property tax reform legislation provided significant benefit to multi-residential property
owners, it places additional strain on the City's budget.
Taxable % of Residential Properties
100.0% -
90.0% - -
80.0%
70.0%
60.0%
50.0%
40.0%
FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26
■ Taxable% 95.0% 90.0% 86.3% 82.5% 78.8% 75.0% 71.3% 67.5% 63.8% 54.7% 46.3% 47.4%
of Multi-Family
■ Taxable % 54.4% 55.7% 55.6% 56.9% 55.6% 56.9% 55.1% 56.4% 54.1% 54.7% 46.3% 47.4%
of Residential
With multi-residential properties now subject to the residential rollback rate, a higher percentage
of the City's tax base is exposed to annual fluctuations set by the State. The FY 2025 residential
rollback rate dropped 8.3% to 46.34% causing a significant reduction in taxable valuation for
residential properties. While the residential rollback rate increased 1.1% to 47.43% in FY 2026, it
is still far below residential rollback rates experienced throughout the last decade.
The 2023 State of Iowa tax reform eliminated both the Emergency and Library property tax levies
and added them to the General Fund levy taking it from $8.10 to$8.57. However, State-mandated
growth limitations forced this levy down to $8.40 in FY 2025 and capped it at that amount for FY
2026. The levy must be no higher than $8.10 by FY 2029 (although State growth limitations may
lower it beneath $8.10 before then). This change, along with new property tax exemptions for
seniors and military veterans, will further strain the City's primary revenue source in the future
and place additional pressure on other property tax levies and alternative revenue sources.
For FY 2026, the taxable valuation of property subject to all levies in Iowa City increased slightly
by 2.3% while total assessed values grew by 0.9%. While new construction and higher property
values pre-pandemic were sufficient to make up for the reduction in the taxability of residential
and multi-residential properties, this will likely no longer be possible due to the State's caps on
growth in taxable value implemented as part of the 2023 tax reform.
The residential rollback rate increased slightly for FY 2026, however is still well below rates in the
recent past. It is important to remember that property reassessments occur in a two-year cycle.
20
Typically, the City experiences a larger boost in taxable value in valuation years (odd years). FY
2023 deviated from that trend and the taxable valuation decreased, again due largely to a
reduction in the taxable percentage of residential properties (including multi-family). These
rollback impacts, combined with only modest new construction, led to another decrease in taxable
valuations for FY 2024.
The 3.6% taxable growth in FY 2025 was a positive step forward, and the 2.3% taxable growth in
FY 2026 helps further, but these amounts still fall well short of needed levels of growth to support
status quo operations that were experienced in the previous fiscal years of 2017, 2019 and 2021.
As shown by the following chart, fiscal years 2023 and 2024 marked the lowest two-year total in
taxable valuations growth within the last ten years by a wide margin followed by modest increases
in fiscal years 2025 and 2026.
Total Property Tax Valuations & % Change over Prior Fiscal Year
$5,000 10.0%
v $4,000 8 0%
o $3,000 6.0%
v 4.0%
= $2,000
E 2.0%
$1,000 0.0%
~ $0 -2.0%
FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26
Tax Value(millions) $3,421 $3,543 $3,745 $3,923 $4,258 $4,396 $4,376 $4,360 $4,517 $4,619
Val%Change 7.50% 3.55% 5.72% 4.74% 8.54% 3.24% -0.46% -0.36% 3.61% 2.26%
Despite these financial impacts, the FY 2026 budget is able to retain a stable property tax levy
rate, which helps meet the goal of cost-containment for our residents and businesses. For eleven
consecutive years ending in FY 2023, tax rate reductions were made possible by prudent debt
strategies, operational efficiencies, and valuation growth. Notably, reductions in the debt service
portion of the tax levy were achieved through debt restructuring and early bond retirement
strategies, fueled by valuation growth. However, our debt service revenue is no longer keeping
up with project costs in this inflationary market. To help meet the need, the debt service rate is
increased slightly in FY 2026 to help maintain the investment impact of our Capital Improvement
Program. This is offset by a reduction in the Employee Benefits levy.
Property Tax Rate vs. Valuations
$5,000 17
-Z;' $4,000
C 16.5
> .° $3,000
' $2,000 16
X $1,000 15.5
~ ill 16 44D
$0 15
FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26
Tax Value(millions) $3,421 $3,543 $3,745 $3,923 $4,258 $4,396 $4,376 $4,360 $4,517 $4,619
Val%Change 7.50% 3.55% 5.72% 4.74% 8.54% 3.24% -0.46% -0.36% 3.61% 2.26%
Property Tax Rate 16.583 16.333 16.183 15.833 15.773 15.673 15.633 15.633 15.633 15.633
Rate%Change -0.41% -1.51% -0.92% -2.16% -0.38% -1.01% -0.26% 0.00% 0.00% 0.00%
21
The following table shows a detailed breakdown of the City's property tax asking for FY 2026
compared to the previous year. The total in property tax dollars levied by the City increases by
2.5% in FY 2026. Total property tax revenue is projected to be $71.2 million. This revenue source
provides a third of total revenue and nearly two-thirds of general fund revenue, excluding
transfers, in FY 2026. The following table also shows the increase in the Debt Service levy with
an offsetting decrease in the Employee Benefits levy. Note that a property tax bill is a function of
property value, the taxable percentage of the property as determined by the State, and local levy
rates from all taxing bodies. Thus, most property owners' tax bills will still increase despite the
City's stable tax levy rate.
FY2025 FY2026
LEVIES Tax Rate Tax Rate
' mmi- Dollars per$1,000 Dollars per$1,000
General Fund Tax Levies:
General $36,792,773 8.402 $37,755,850 8.402
Transit $4,160,117 0.950 $4,269,011 0.950
Tort Liability $1,578,392 0.360 $1,619,708 0.360
Subtotal: $42,531,282 9.712 $43,644,569 9.712
Agland Levy $3,861 3.004 $3,685 3.004
General Fund Property Taxes $42,535,143 $43,648,254
Special Revenue Levies:
Employee Benefits $14,644,268 3.344 $14,653,761 3.261
Subtotal: $14,644,268 3.344 $14,653,761 3.261
Debt Service $11,636,020 2.577 $12,282,983 2.660
Total City Levy Property Taxes: $68,815,431 15.633 $70,584,998 15.633
% Change from prior year 4.74% 0.00% 2.57% 0.00%
SSMID Levy-Downtown $544,919 2.500 $543,274 2.500
SSMID Levy- South District $117,745 5.000 $117,597 5.000
Total Property Taxes $69,477,825 ---- $71,245,869
Iowa City's tax rate reflects enhanced levels of public services (e.g. full-time fire department,
senior center, human rights, fare-free transit service, etc.), unique state and federal mandates
(e.g. Chapter 411 public safety pension contributions), a lack of alternative revenue sources (e.g.
local option sales tax, gaming, etc.), and other factors such as a significant number of University
of Iowa affiliated tax-exempt properties within the jurisdiction.
Past efforts to reduce Iowa City's property tax rate have brought our FY2026 Municipal
community in alignment to the rates of other cities in Eastern Iowa. Property Tax Rates
When compared to the ten largest cities in Iowa, Iowa City has moved in Eastern Iowa
from one of the highest tax rates in the state to the middle of the pack.
37
Looking ahead, it is unlikely additional rate reductions will be possible North Liberty $11.
Coralville $14.5555
in coming years, and rate increases could become necessary in Iowa City $15.63
response to the many competing financial stressors discussed Cedar Rapids $16.47
throughout this transmittal letter. Davenport $16.61
22
General Fund Overview General Fund Revenue Sources
The General Fund, which includes (FY 2026)
excludes transfers
services such as police, fire, parks and
Licenses& Permits
recreation, library and general Other City r 4%
government, represents nearly one third of Taxes
�% _ Use of Money&
the total budget. General Fund operations Property
are largely supported by property taxes, roperty Intergovernmental 2%
Taxes 6/°
which constitute approximately 65% of the 651% Charges for Fees&
Miscellaneolt Services
fund's total revenue. 13% 2%
Prioritizing General Fund expenditures is Other
Financing
crucial considering annual salary and 1% J
benefit growth (3-5% annually), rising
supply and material costs, and increased General Fund Expenditures by
service demands due to a growing Category (FY 2026)
excludes transfers
population. The FY 2026 budget includes
a 3.5% increase in General Fund
expenditures (excluding transfers) over FY
2025, fueled mostly by non-discretionary Services
items such as wages, employment 19% ContingencyPersonnel 1%
benefits and necessary insurance costs. 75%
Supplies
This budget also increases personnel 3%/
expenditures by 3.8%. Heightened f Capital Outlay
expenditures mostly reflect higher costs for 2%
providing services at current levels, rather
than increasing levels of service. However, this is balanced by a 27.0% reduction in contingency
funds. Over the past few years, the contingency was built up to accommodate anticipated staffing
needs for a future fire station. However, financial uncertainty has made opening a new station
impractical.
In FY 2024 the City drew down General Fund reserves by approximately $4.5 million to support
a land purchase in Downtown Iowa City. That acquisition is expected to be short-term as the City
will look to lead on a public/private partnership that will build taxable value on the site. Similarly,
fiscal years 2024 and 2025 drew down reserve from the Facility Reserve to support planned
projects including the equipment building and reconstruction of City Park Pool. The planned
reserve draw down will take the General Fund unassigned fund balance from the 42% level in FY
2023 to 34% in FY 2026. While this number is towards the upper end of the City's policy of
maintaining a balance between 25-35%, a close eye will need to be kept on this number in the
future given the financial headwinds previously outlined.
Enterprise/ Business Fund Overview
Enterprise or Business Funds refer to specific operations intended to be self-sustaining without
the need for subsidy from property taxes or revenue sources other than fee collection directly
23
related to the operation. The budgeted revenues, expenditures, and corresponding fund balances
of the City's enterprise funds are detailed in the following table. Each of the City's enterprise funds
are in varying, yet stable conditions. A column has been added to indicate the approximate health
of each fund (AAA = Good, AA = Adequate, A = Needs Monitoring).
Estimated Unassigned Unassigned R
Estimated Transfers Budgeted Transfers Fund Restricted, Fund Balance as =
Fund Committed,
Revenues In Expenditures Out Balance Balance, % of Rev& a
6/30/26 Assigned 6/30/2026 Trans In
LL
Parking 7,134,900 1,500,000 5,320,800 2,697,700 2,966,307 1,118,236 1,848,071 21% A
Transit 1 5,575,400 6,085,300 10,144,700 3,415,049 4,271,201 2,827,366 1,443,835 12% A
Wastewater 13,665,000 5,365,100 13,718,400 7,591,600 23,062,909 1,385,268 21,677,641 114% A
Water 13,030,800 3,410,474 10,864,300 7,536,474 12,080,447 962,302 11,118,146 68% AA
Refuse 5,311,500 48,100 4,827,500 250,000 3,205,369 - 3,205,369 60% AA
Landfill 8,596,300 1,445,700 6,650,400 1,700,000 26,341,592 22,297,226 4,044,366 40% AA
Airport 456,300 100,000 426,100 93,554 272,358 1 205,322 67,037 12% A
Stormwater 1,912,700 1,111,100 902,900 2,440,000 1,509,012 418,215 1,090,797 36% AA
ICHA 113,677,700 - 13,828,129 30,700 7,116,360 1 1,363,537 5,752,823 42% AA
In response to some of current and anticipated pressures on many of the Enterprise Funds, this
budget adopts a few rate and fee increases. Although some funds present stable or adequate
positions, proactive, incremental increases to rates are included to avoid larger hikes when the
fund is in a more critical condition.
• 3% water rate increase (approximately +$1.12/mo. per household)
• $2.00 new curbside yard waste sticker fee per bag or bundle if outside of compost bin
• $5.00 minimum landfill fee for residential yard waste
Additionally, this budget includes a 1% gas and electric franchise fee to support the continuation
of fare-free transit service after federal recovery funds are expended. This, in addition to increased
parking related fines and fees implemented in FY 2025, should help support the ongoing health
of City's parking and transit funds.
Capital Improvement Program Overview
The capital budget for FY 2026 totals Capital Improvement Projects by
$65,940,345 in planned expenditures and Category 2025-2029
the five-year CIP totals $236,678,795. The
majority of CIP projects in the five-year ITS
period aim to improve the local 0% F"St—reets, Bridges, an7d ',
transportation network, municipal utility Airport Traffic Engineering
system, and public parks and open spaces. 5%
39% Water,
The five-year program continues to reflect Government
the CityCouncil' priorities established in Buildings
s p 1/° •
previous fiscal years. It is also informed by I
adopted master plans, data-driven road Public Safety)
g% Transit --Landfill
condition index analyses and long-term 3%
utility system plans. Since 2021 it has not in
24
been uncommon to see capital project budgets increase by 20% or more due to cost increases
driven by labor supply, inflation, and supply chain disruptions. As such, we are buying less with
our dollars and relying on reserves to keep projects moving forward without even more costly
delay and disruption to the community.
Each year, significant resources are committed to annual capital projects including water and
sewer main improvements, vehicle replacements, roadway maintenance, facility projects, and
curb ramp upgrades. Examples of recurring projects in this five-year Capital Improvement Plan
include bicycle master plan implementation, annual tree plantings, bus stop improvements, and
accessibility projects. Other examples of significant projects that align with Council priorities and
are budgeted in the 2025-2029 Capital Improvement Program include (many span multiple years).
• City Park Pool replacement • Court Street reconstruction
• Fire Department apparatus replacement • N. Gilbert Street reconstruction
• Landfill compost pad expansion • N. Dodge/ACT Circle signalization
• Westside parkland acquisition • Wastewater digester complex rehab
• Equipment building replacement . North Market Square Park playground
• Transit building replacement . Columbarium expansion
• Library carpet and furnishings • Senior Center interior improvements
• Animal Shelter training annex . City Park shelters &restrooms
• River Street storm sewer . Napolean Park ball fields renovation
• Highway 6 trail extension • Collector Well upgrade
• Palisades Park buildout • Carson Lake buildout
• Mercer Park shelter replacement • Taft Avenue reconstruction
• Dodge Street reconstruction • Ground storage reservoir upgrade
• Camp Cardinal pedestrian island
• Benton Hill Park playground • Iowa Avenue improvements
• Highway 1 &6/Riverside Trail • Napoleon lift station improvements
• Market&Jefferson two-way conversion • Benton Street trunk sewer
• Water Plant treatment upgrades
• Landfill northeast cell expansion • Reno Street Park improvements
• Landfill horizontal gas collectors . Tower Place ramp drainage repair
• Harlocke Hill Park playground . East elevated water storage
• Burlington Street bridge replacement • Wastewater plant upgrades
Debt Service
Staff is projecting General Obligation (G.O.) bond issues of$14.29 million in FY 2025 and $13.83
million in FY 2026. The use of G.O. bonds is required to carry out the planned capital projects.
This level of bonding projected is well below the thresholds established by the State and is
consistent with Iowa City's debt policies.
The State of Iowa limits city debt to no more than 5% of the total assessed value of taxable
property within the corporate limits as established by the City Assessor. The City Council's Debt
Management policy follows best practices for Aaa rated communities and aims to limit outstanding
general obligation and tax increment revenue bonded debt to no more than 0.75% of total
assessed property valuations. The budget anticipates outstanding debt of $65.7 million at FY
2026 year-end, which is approximately 0.77% of total valuations and equal to roughly 15.4% of
the allowable debt level established by the State.
25
Iowa City's internal fiscal policy also specifies that the debt service levy shall not exceed 30% of
the total property tax levy. The debt service levy in the FY 2026 budget increases $0.083 from
the prior year and accounts for approximately 17.0% of the City's total levy. The following depicts
outstanding G.O. and TIF revenue debt as a percentage of total valuations.
General Bonded Debt Outstanding
and Percent of Total Valuation
y 80 1.40%
cc70 1.20%
0 60 1.00%
p 60 0.80%
0 30 0.60%
c Y0 0.40%
10 0.20%
°
0 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 "FY25 "FY26 "FY27 0.00/°
Debt(millions) 67 67 67 68 67 66 64 63 66 68 73
t%of Val 1.25% 1.22% 1.14% 1.11% 0.97% 0.94% 0.88% 0.85% 0.75% 0.77% 0.81%
Internal Service Fund Highlights
Internal Service Funds serve needs that are internal to the City as an organization. These are
non-budgetary funds and are an internal financing mechanism for operations such as vehicle
replacement and information technology services. Expenditures made from these funds are
charged back to departments. All funds are in good condition with healthy balances. Strong
balances create reserves that can provide flexibility to deal with unexpected operational costs.
Looking Ahead
In summary, the FY 2026 budget is built on a strong foundation from past years of prudent
financial decision-making. However, the City is facing down the most challenging budgetary years
in the last two decades. State mandated property tax reforms including the latest elimination of
both the Library and Emergency levies, new property tax exemptions for seniors and veterans,
new growth limitations, the fully phased shift from commercial to residential taxability of multi-
family properties, stagnating taxable property values, inflationary impacts on operational inputs,
and volatile expenses such as property and liability insurance are just several of the variables
creating significant headwinds on City finances. Threats of new property tax reform measures in
upcoming legislative sessions could worsen conditions, as could a return to heightened inflation
and threat of economic recession if macroeconomic forces dictate.
The pressure placed by these challenges on many core City services and critical infrastructure
projects cannot be understated. Because the City budget necessarily relies heavily on property
taxes as a revenue source, it is imperative for the City to focus on economic development and
smart growth of the City's tax base to ensure property taxes can support increased service
demands and generally higher costs of providing services and maintaining critical public
infrastructure. Diminished purchasing power due to inflation means a higher portion of operating
revenues will be allocated towards existing services. Investments in new initiatives and
26
discretionary value-add projects are beginning to require new revenue streams for sustainability.
The clearest example of this is our fare-free transit program, which cannot be maintained without
the gas and electric franchise fee called for in this budget. The City Council and public should
expect that similar approaches will be needed to execute larger discretionary spending desires or
new service level initiatives.
Capital investments outlined in this budget continue to largely focus on addressing critical
infrastructure maintenance. As we look ahead, infrastructure expenses are rapidly outpacing
growth in user fees and road use tax receipts. This means that a higher burden is falling to
property taxes. The City will need to adapt accordingly in order to avoid falling behind on the
progress we made over the last decade in addressing deferred maintenance with our streets,
utilities, and parks. Adapting may mean increased borrowing or exploration of new funding
sources to relieve property taxpayers, including a local option sales tax.
Conclusion and Acknowledgements
This budget document reflects Iowa City's focus on providing high quality municipal services in a
fiscally responsible manner. It was crafted with guidance provided by the City Council through the
recently updated 2023-2028 Strategic Plan and various adopted master plans. Although the City's
financial condition is stable, property tax reforms and the current economic environment pose
serious challenges and financial prudence is undoubtedly necessary to protect our financial
standing and ability to deliver core services, especially as the challenges are expected to
compound in the next few years. Overall, it is wise to make incremental changes now rather than
dramatic changes in a few years. A strong financial foundation takes years to build, and Iowa City
is fortunate to have such stability. However, that position can be compromised in a very short
period of time without careful stewardship and restraint.
In conclusion, I would be remiss if I did not acknowledge the efforts of our department directors,
management team, and staff in submitting thoughtful and responsible spending plans for the
coming year. I would like to specifically recognize the efforts of the Finance Department, led by
Director Nicole Davies. Additionally, I would like to recognize the hard work and analysis of
Assistant Finance Director Jacklyn Fleagle, Budget Management Analyst Angie Ogden, and Risk
Management and Finance Assistant, Michelle Cook. Appreciation also is directed to Deputy City
Manager Chris O'Brien and Assistant City Manager Kirk Lehmann who are central to the budget
review team.
The individuals noted above worked diligently as a team to pull this budget together and I am
proud of the work they have performed to present you with this fiscally responsible budget.
Sincerely,
Geoff Fruin
City Manager
27
City of Iowa City
Strategic Plan
Strategic Plan and the Financial Plan
This Three-Year Financial Plan for fiscal years 2025 through 2027 and the fiscal year 2026 budget
were prepared with a strategic plan serving as a guide. In preparing the financial plan and budget,
the City recognized the impact that funding decisions would have on future progress to the
organization's stated values, strategies, and action steps in the plan. As a result, this budget aims
to provide resources that advance the following strategic plan priorities and initiatives that were
adopted by the City Council.
FY2023 — FY2028 City Council Strategic Plan
This Strategic Plan builds on the City's previous plans to foster a more inclusive, just and
sustainable Iowa City by prioritizing the physical, mental and economic well-being of all residents.
Values
• Partnerships and Engagement
• Climate Action
• Racial equity, social justice, and human rights
Impact Areas & Strategies
Neighborhoods & Housing
• Update the City Comprehensive Plan and Zoning Code to encourage compact
neighborhoods with diverse housing types and land uses.
• Partner in projects that serve as models for desired future development.
• Create inviting and active outdoor spaces with unique and engaging recreation offerings.
• Address the unique needs of vulnerable populations and low-to-moderate income
neighborhoods.
Mobility
• Expand the access and convenience of environmentally friendly and regionally connected
public transit.
• Design and maintain complete streets that are comfortable and safe for all users.
• Grow and prioritize bike and pedestrian accommodations.
Economy
• Reinforce Iowa City as a premier community to locate and grow a business.
• Ensure appropriate infrastructure is in place for future business growth and development.
• Cultivate a strong entrepreneurial and small businesses ecosystem with a focus on
creating new pathways to success for systemically marginalized populations.
• Build Iowa City's image as the Greatest Small City for the Arts.
• Strengthen the Iowa River's role as a signature community amenity and tourism generator.
28
Safety& Well-being
• Implement and expand innovative public safety models and facilities to improve outcomes
and relationships within the community.
• Partner with non-profits to address the most emergent and foundational community safety
and well-being needs.
• Build community by fostering social connections and developing safe, accessible public
spaces for gathering.
Resources:
Facilities, Equipment & Technology
• Invest in the next generation of public facilities and equipment to create immediate
operational efficiencies, boost workplace safety, health, and morale, and improve cross-
department collaboration.
• Promote high performance governance leveraging technology, partnerships, and
innovation.
People
• Establish the City of Iowa City as an employer of choice in the region with a pay plan,
benefits package, and flexible work options that attract and retain high-quality and
motivated public service employees.
• Carry out a multi-dimensional staff engagement initiative to ensure every City employee
feels welcome, informed, involved, and engaged at work.
• Build a diverse talent pipeline.
Financial
• Grow the tax base, consider alternative revenue sources, and leverage outside funding to
maintain core services and pursue community priorities while maintaining equitable
property tax rates.
• Exercise fiscal responsibility by maintaining and growing assigned and emergency reserve
funds and prudent debt management.
29
City of Iowa City
Other Planning Processes
Comprehensive Plan/District Plans - The City of Iowa City Comprehensive Plan, titled Iowa
City 2030, was adopted in the summer of 2013; it presents a vision for Iowa City, provides a
strategy for realizing the vision and sets policies for the growth and development of specific
geographic areas of the city. The Comprehensive Plan guides decisions on planning and
development issues as they arise. The plan evolves as amendments are made.
The plan divides the community into ten planning districts. Detailed plans will be conducted for
each planning district to address the unique issues, features and goals of the different parts of
the city. This process involves extensive citizen participation so that the people of Iowa City help
determine the future of their community. Once adopted by the City Council, the district plans
become part of the Iowa City Comprehensive Plan.
Airport Strategic Plan - The Iowa City Municipal Airport exists to serve the general aviation
needs of the greater Iowa City community. This strategic plan is to guide the direction of the
Iowa City Municipal Airport and is updated every five years. Through implementation of the Iowa
City Municipal Airport Master Plan and FAA Airport Layout Plan, facilities will be maintained and
upgraded to comply with the latest safety features and FAA regulations.
Fire Strategic Plan - The Iowa City Fire Department's Strategic Plan sets forth a
comprehensive vision and mission statement that provides the agency with a clear path into the
future. Additionally, this strategic plan identifies the core values that embody how the agency's
members, individually and collectively, will carry out the agency's mission. In the plan, the ICFD
identifies its goals, objectives, and strategies that will allow the agency to realize its vision.
Capital Improvement Plan —The five-year capital improvement program is developed and
updated annually through a process involving all City departments in the collection and review
of the capital improvement needs of the City. The plan reviews, plans, and prioritizes the capital
replacement and capital expansion needs of the City in coordination with the City's financial
strengths. The first year of the City's five-year capital improvement plan is integrated into the
City's financial plan in the Capital Projects Fund section.
30
Climate Action and Adaptation Plan —The plan is intended to define the community's climate
challenges, and the challenges and opportunities it faces in meeting climate and GHG reduction
goals; serve as a mechanism to tie together the City's sustainability initiatives, strategies and
plans with the community's goals; establish a set of climate action strategies, implementation
plans and metrics for measuring progress, lowering community-wide greenhouse emissions and
activating and engaging residents, businesses and institutions with positive actions and tangible
benefits; and analyze implementation strategies using Iowa City's equity toolkit in order to
ensure benefits for all members of the community.
Park Master Plan - The Iowa City Parks Master Plan is intended to help meet the needs of
current and future residents by positioning Iowa City to build on the community's unique parks
and recreation assets and identify new opportunities. The community-driven plan establishes a
clear direction to guide city staff, advisory committees, and elected officials in their efforts to
enhance the community's parks system, outdoor recreation spaces and services.
Recreation Program and Facilities Master Plan —The Recreation Program and Facilities
Master Plan shapes the future of recreation services through an evaluation of current recreation
facilities and service delivery for recreation programs and services. The community-driven plan
provides a framework for future facility decisions and benchmarks for program/event
development.
Natural Areas Master Plan - The Natural Areas Master Plan includes assessing ecological
health of city-owned natural areas and developing a ten-year Master Plan for natural area
improvements and maintenance that maximizes the ecological health and benefits of these areas.
Iowa City Public Library Strategic Plan —The Library's strategic plan establishes the library's
long range values, objectives, and goals. The plan also establishes three primary goals
including connecting people to information essential for daily living and offering them
opportunities for enjoyment and personal growth; encouraging discovery, learning, and greater
participation in community life; and contributing to the quality of life in Iowa City by offering
opportunities to explore diverse ideas, to exercise imagination, and to express creativity. The
library strategic plan is updated every five years.
Long-Range Transportation Plan - The Long-Range Transportation Plan is the transportation
vision for the community. The Long-Range Transportation Plan provides a basis for the
programming of projects for all modes of federally-funded transportation. The Long-Range
Transportation Plan is consistent with the land use plans of the City, is subject to a public
comment process, and reflects priorities for the City that can be translated into politically and
financially feasible transportation projects. The Federal requirement is that Long Range Plans
are revised and adopted every five years.
31
Iowa City Bicycle Master Plan - Iowa City has completed a Bicycle Master Plan that builds
upon other City planning efforts to expand the role that bicycling plays in achieving the City's
stated goals for transportation, economic development, neighborhood livability, community
identity, safety, environmental preservation, and health and wellness. The goal is to create a
Bicycle Master Plan that identifies and prioritizes bicycle improvements based on existing
conditions, adopted plans and policies, and the particular needs of bicyclists in Iowa City
gathered through public input. The plan will focus on identifying near- and long-term strategies
and prioritized actions for increasing bicycle ridership, comfort, connectivity, and safety for
bicyclists of all ages and abilities, creating a framework for expanding Iowa City's bicycle
network. This includes identifying a set of timely actions and improvements to achieve a Bicycle
Friendly Community `Gold' status.
Facilities Space Needs Study and Master Plan - The plan primarily includes the visual
observation and assessment of spaces and systems that comprise each of the City facilities
involved, the understanding and prioritization (by facility) of facility space and system needs,
recommendations for space and systems improvement (as determined necessary), and
recommendations for improved facility energy efficiency (as needed).
32
General Information
Form of Government
The City has seven (7) Council members, who serve staggered, four-year terms. Four
(4) Council members are "at-large" and are nominated by all voters and elected by all
voters. Although the three (3) "district" Council members (Districts A, B, and C) are
nominated solely by voters within their districts and any primary is held only within the
district, they are elected by voters city-wide. Council elections are held in odd-numbered
calendar years. Council members select the Mayor from among themselves at their first
meeting of the calendar year after each city council election. The Mayor is a voting
member of the council and has no veto power. The Mayor is the official representative of
the City, presiding officer of the Council and its policy spokesperson. The City Council is
the legislative body and makes all policy determinations for the City through the
enactment of ordinances and resolutions. It also adopts a budget to determine how the
City will obtain and spend its funds. The Council appoints members of boards,
commissions and committees.
The City Manager is the chief administrative officer for the City and is appointed by the
City Council. The City Manager implements policy decisions of the City Council and
enforces City ordinances. In addition, the City Manager appoints and directly supervises
the directors of the City's operating departments and supervises the administration of the
City's personnel system and further supervises the official conduct of City employees
including their employment, training, compensation, reclassification, discipline and
discharge. The City Manager also oversees administration of City contracts, execution of
public improvements, as well as construction, improvement, and maintenance of all City
facilities. The City Manager prepares a proposed annual budget and submits it to the
City Council for consideration and final approval consistent with State law, along with
presenting recommendations and programs to the City Council.
The City Attorney is appointed by the City Council and works at the direction of the City
Council. The City Attorney supervises the City Attorney's Office, including four Assistant
City Attorneys. In addition, the City Attorney acts as Chief Legal Counsel to the City
Council, City Manager, the various City departments and staff, and most City
commissions, committees and boards. The City Attorney also reviews and approves
proposed City ordinances, resolutions, contracts, and other legal documents; oversees
property acquisition needed for public improvements; prepares legal opinions for Council
and City staff; and represents the City in litigation in which the City is involved, including
violations of City ordinances.
The City Clerk is appointed by the City Council, reports directly to the Council and
attends all City Council meetings. The City Clerk is charged with custody of deeds,
contracts and abstracts. The Clerk's office is responsible for the keeping of all
ordinances, resolutions, minutes and the Iowa City City Code. The office publishes
public notices, ordinances and minutes as required by law. The City Clerk's office assists
33
both staff and the general public in researching information. Taxi company licenses and
driver authorization, dancing permits, outdoor service areas, cigarette licenses,
beer/liquor licenses, and cemetery deeds are issued from the Clerk's office. City
subdivision files, project files, the Domestic Partnership Registry, and an index of
Council proceedings are also maintained in the office. The Clerk's office also provides
staff and support for the Community Police Review Board.
Community Profile
Location & Transportation: The City serves as the County seat for Johnson County. The
City lies at the intersection of Highways 80 and 380. The City is approximately 115 miles
east of the City of Des Moines, 20 miles south of the City of Cedar Rapids and 55 miles
west of the City of Davenport. The Iowa City Municipal Airport is a general aviation
airport on the south side of the City. The Cedar Rapids Airport, located 20 miles from
downtown Iowa City is served by a number of national and regional air carriers. Rail
service is provided by the mainline of the Chicago, Rock Island and Pacific Railroad. The
Iowa City Transit, Coralville Transit, and the University of Iowa's Cambus system
provides public transportation to the metropolitan area.
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34
Iowa City by the Numbers:
• Population 75,678
• Land Area 25.6 square miles
• Average Persons Per Household 2.25
• Bachelor's Degree or Higher 59.8%
• Average Temperature 50.°F
• Average High Temperature 59.6°F
• Average Low Temperature 40.4°F
• Average Precipitation 36.3"
Source: US Census Bureau (2021 Census & QuickFacts) and Weatherbase (November
2023)
Iowa City: Best Of...
Area Recognition & Accolades
• Iowa City Top 100 Places to live in the US, Livability
• Iowa City #4 Best Cities for working parents, SmartAsset.com
• Wilson's Orchard and Farm #1: Best Places to Go Apple Picking in Every State,
Reader's Digest
• Iowa City #13: Most Livable College Towns, SmartAsset.com
• Iowa City #25 of Top Cities in the Midwest for startup businesses,
MidwestStartups.com
• Iowa City #13: The 50 Happiest Cities in the United States, USA Today
• Iowa City earned the top score for municipal support of LGBTQ rights — Human
Rights Campaign's 2021 Municipality Equality Index
Education: Public education to the City is provided by the Iowa City Community School
District, with certified enrollment of 14,378 for the 2023-24 school year. The district
operates twenty elementary schools, three junior high schools, three senior high
schools, and one alternative school for ninth through twelfth graders. Education is also
provided through the Clear Creek—Amana Community School District, with certified
enrollment of 3,036 for school year 2023-24. Iowa City is also home to Regina Catholic
Education Center, a private Catholic institution, Willowwind School, a private K-8 school,
and Preucil School of Music, specializing in the Suzuki method of instruction. Four year
college programs and vocational training are available throughout the area including
University of Iowa and Kirkwood Community College.
35
Health Care: The City has top-notch health care with the University of Iowa Hospital and
Clinics and Iowa City VA Medical Center. University of Iowa Hospitals and Clinics
(UIHC) is a 800+ bed comprehensive academic medical center and represent more than
200 outpatient clinics and care areas. In addition to providing primary care, UIHC offers
services in more than 250 specialties. The Iowa City VA Medical Center (ICVAMC)
services are available to more than 184,000 veterans in Eastern Iowa, Western Illinois,
and Northern Missouri. ICVAMC provides a broad range of inpatient and outpatient
health care services.
Culture: The City hosts a jazz festival each year that attracts music enthusiasts from
both near and far. The annual Iowa Arts Festival features the state's best visual art,
music, and food. Iowa City is also home to several community theaters, including
Riverside Theatre's Shakespearean stage. Located in City Park, this open-air theater
presents shows under the stars. Iowa City is also home to the recently restored historic
Englert Theatre downtown and has a vibrant Iowa City Community Theatre. In Iowa City
the University of Iowa's Hancher Auditorium showcases Broadway productions and
other entertainment events.
History:
Iowa City was created by an act of Legislative Assembly of the Iowa Territory on January
21, 1839, fulfilling the desire of Governor Robert Lucas to move the capital out of
Burlington and closer to the center of the territory.
Commissioners Chauncey Swan and John Ronalds met on May 1, 1839, in the small
settlement of Napoleon, south of present-day Iowa City, to select a site for the new
capital city. The following day the commissioners selected a site on bluffs above the
Iowa River north of Napoleon, placed a stake in the center of the proposed site and
began planning the new capital city.
By June of that year, the town had been platted and surveyed from Brown Street in the
north to Burlington Street in the south, and from the Iowa River eastward to Governor
Street.
While Iowa City was selected as the territorial capital in 1839, it did not officially become
the capital city until 1841; after construction on the capitol building had begun. The
capitol building was completed in 1842, and the last four territorial legislatures and the
first six Iowa General Assemblies met there until 1857, when the state capital was
moved to Des Moines.
36
Economic Overview
The Iowa City economy GDP Trends
experienced consistent Annual Percent Change
annual growth from 2010
a.0%
through 2018; real GDP
grew in thirty-six 6.0%
consecutive quarters up 4.0%
until that time. A decline in 2.0%
It-
GDP occurred in 2019 due 0.0%
to the international trade
wars which broadly -2.0%
impacted the Midwest 40%
region. This was followed -6.0% 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
by the impact of the ■U5 2.2% 2.5% 1.5% 2.2% 2.9% 2.2% -3.5% 6.1% 2.5% 2.9%
COVID-19 pandemic in ■Iowa 2.6% 1.3% 0.9% -0.3% 2.3% 0.4% -2.0% 8.0% 0.2% 0.2%
2020. Growth rebounded ■Iowa City 2.9% 0.3% 0.7% 0.5% 1.8% 0.4% -0.7% 3.2% -0.1% 0.6%
as expected in 2021 and slowed in 2022 due to inflation.
(Source: Bureau of Economic Analysis)
Unemployment Rates Iowa City's employment
9 0% _ picture has fared better
than the state as a
8.0% whole over the past ten
7.0% years, and its
6.0% unemployment rate
5.0% continues to remain
below state and
4.0% national levels. As of
3.0% October 2024
2.0% (preliminary), the Iowa
City Metropolitan
Statistical Area (MSA)
0.0% 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 was the twenty-fourth
■National 7.4% 6.2% 5.3% 4.9% 4.4% 3.9% 3.7% 8.1% 5.3% 3.6% 3.6% lowest unemployment
■Iowa 4.7% 4.3% 3.8% 3.7% 3.1% 2.6% 2.8% 5.1% 4.2% 2.7% 2.9% rate of all MSAs
■Iowa City 3.5% 3.1% 2.7% 2.7% 2.5% 2.0% 2.1% 4.6% 3.7% 2.3% 2.4% nationally.
(Source: Bureau of Labor Statistics)
37
Assessed & Taxable Property Valuations*
in millions
The growth in assessed $10,000
property value has $9,000
averaged 5.99% over $8,000
$7,000
the last ten years. The $6,000
growth in taxable value $5,000
has averaged 3.89% in $4,000
that same timeframe $3,000
and is due to property $2,000
tax legislation that has $1,000
$0
limited the amount of ($1,000)
allowable taxable FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26
■Assessed $5,257 1 $5,400 $5,810 $6,024 $6,739 $6,893 $7,114 $7,207 $8,534 $8,600
growth. %Change,Assessed 8.11% 2.71% 7.59% 3.68% 11.87% 2.29% 3.21% 1.31% 18.41% 0.77%
■Taxable $3,376 $3,501 $3,704 $3,880 $4,218 $4,353 $4,332 $4,317 $4,476 $4,577
%Change,Taxable 7.67% 3.69% 5.80% 4.75% 8.71% 3.20% -0.48% -0.35% 3.68% 2.26%
*Assessed valuations before rollback; military exemptions deducted; includes TIF; excludes gas&electric utilities and Taxable
valuations after rollback, military exemptions deducted, includes TIF, excludes gas&electric utilities
Tax collection year displayed
(Source: Iowa Department of Management)
The State of Iowa limits the
Taxable Percentage of Home Value portion of a property's value
58% that is taxable, known as the
56% ! assessment limitation order
54% or"rollback". This system is
52% intended to limit the amount
50% taxable value can increase
48% in any one year. Taxable
46% — value can differ by property
44% class (e.g. residential,
42% commercial, agricultural, and
40% industrial); for City revenue
38% FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 streams, this most notably
■Rollback 56% 56% 57% 56% 57% 55% 56% 54% 55% 46% affects the taxable value of
residential properties.
The portion of residential properties' assessed value that is taxable hit a low point in fiscal year 2009,
when forty-four percent of residential property values were taxable. This percentage remained fairly
consistent for several consecutive years until fiscal year 2025 when it dropped 9%.
38
The value of building permits
Building Permits Value in millions issued reached an all-time high of
$388 million in 2016. The value of
$400 building permits was at $275
$360
$320 million in 2023, which was above
$280 the ten-year average of$197
$240 million.
$200
$16❑
$120
$80
$40
$0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Permftsl 703 645 794 718 618 606 550 580 543 492
■Value 1 $153 $138 $388 $217 $193 $232 $87 $135 $153 $275
One measure of local
economic health is Hotel/Motel Tax Revenue
hotel/motel tax receipts. In thousands
The City uses hotel/motel $2,500
tax receipts to augment
funds for public safety, $2,000
parks & recreation
services, and the $1,500
Convention & Visitors
Bureau. Generating $1,000
revenue from non-Iowa
City residents reduces the $500
tax burden on residents.
Fiscal year 2024 revenues $0 FY15 FY161 FY171 FY181 FY19 FY20 FY21 FY22 FY23 FY24
were up and are a sign of ■Hotel/Motel $1,057$1,079$1,137$1,046$1,302$1,135 $938 $1,708$1,885$2,043
continued recovery from I % Change 9.31% 2.08% 5.38% -8.00% 4.47°/ -12.83 -17.36 2.09°/10.36°/ 8.38%
the COVID-19 pandemic.
In 2009, the State of Iowa
Utility Franchise Fee Revenue enacted legislation
in thousands establishing cities' right to
$1:400 impose a franchise tax on gas
and electric utilities. On
$1.200 February 16, 2010, the City
$1:a00
$800 Council passed and approved
an ordinance establishing a
$600
$400 one percent (1%) tax. Of the
$ 00 $983,000 for fiscal year 2024,
$0 $590,700 funded a portion of
FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 the operational costs
■Fee Revenue $902 $874 $939 $976 $965 $884 $994 $1,149 $1,117 $983 associated with Fire Station
%Change -12.5% -3.0% 1 7.5% 1 3.9% 1 -1.1% 1-8.4% I 12 A% 15.6% -2.8% -12.0%
#4 and maintenance of street
right-of-way.
39
Iowa City's levy rate dropped City of Iowa City Direct and Overlapping Levy Rates
approximately six-tenths of a $45 44.0%
percent (0.6%) in fiscal year $40 — — — — 430%
2022 to $15.673, and another $35
42,0
two-tenths of a percent (0.2%) $30 41 0%
in fiscal year 2023 to $15.633 $25
and remained the same in fiscal $20 40 o%
years 2024 & 2025. However, $15 390%
the percent of total decreased $10 38.0%
1.5% & 0.9%, respectively..
$5 37.0%
$0 36,0%
FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25
�State of IA 0.003 0.003 0.003 0.003 0003 0.003 0.003 0.003 0.003 0.002
Kirkwood 1.051 1.080 1.132 1.204 1.213 1.257 1.312 1.344 1.395 1.395
Johnson Co, 7228 7093 7.179 6.839 6761 6674 6493 6.345 6.356 6743
�ICCSD 13,868 13,989 13.959 14.656 14,791 14,839 14.651 14.934 16,274 16,819
IC Levy Rate 15,551 15583 16.333 16.183 15,833 15,773 15.573 15.533 15,633 15,633
—IC%of Total 42.9% 42.6% 42,3% 41,4% 41.0% 40.9% 40,9% 40,9% 39,4% 38.5%
City Pension Contributions
in thousands City pension contributions has
$6,000 grown seven of the last ten years
$5,000 — at an average increase of 1.7%
$4,000 - — over those ten years.
$3,000 —
$2,000 —
$1,000
$0 FY16 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24
Total $5,550 $5,412 $5,368 $5,499 $5,841 $5,837 $5,990 $6,210 $6,347 $6,528
%Change 0.2% -2.5% -0.8% 2.41% 6.2% -0.1% 2.6% 3.7% 2.2% 2.9%
■Supplemental $70 $63 $21 $18 $19 $19 $20 $20 $21 $23
MFPRSI $2,958 $2,794 $2,691 $2,770 $2,907 $2,837 $2,914 $2,991 $2,953 $2,975
IPERS $2,522 $2,555 $2,656 $2,711 $2,915 $2,981 $3,056 $3,199 $3,373 $3,530
MFPRSI employee
City Pension Contribution Rates
30.00%
contributions are set by
statute, currently nine and 25.00%
four-tenths percent (9.4%).
2o.00°r°
City contributions are
determined by the system's 15.00%
actuary. IPERS City and 10.00% —
employee contributions are
currently a sixty/forty split 5.00%
(60/40), with the City paying 0.00%
sixty percent of total FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26
PIPERS 8.93% 18.93% 1 9A4% 19.44% 19.44% 1 9A4% I 9A4% I 9A4% 9A4% 9A4%
contributions. (MFPRSI 25.92% 25.68% 26.02% 24.41% 25.31% 26.18% 23.90% 22.98% 22.66% 22.68%
40
City of Iowa City
Organization Chart .
h APPOINTED
Departments& Divisions
..........................
COUNCILCITY .
AIRPORT CITY ATTORNEY CITY MANAGER CITY CLERK LIBRARY
COMMISSION BOARD
Airport City Attorney City Manager City Clerk Library
•Airport Operations • City Attorney • City Manager • City Clerk • Library Operations
• Communications Office • Library Development
• Human Resources Office
• Equity& Human Rights
• EconomicDevelopment
• Climate Action&
Outreach
...................................... ......................................
Finance Fire
•Administration • Administration
• Accounting • Emergency Operations
• Purchasing • Fire Prevention
• Revenue •Training
• Risk Management ......................................
• Information Technology Services ......................................
Police
Neighborhood & • Administration
oroo
g • Support Services
Development Services • Field Operations
•Administration ";;;;;;;;;;;;;;;;;;;;;;,,,,,,,,,,,,;;
• Development Services
• Neighborhood Services Public Works
• Metropolitan Planning Organization
of Johnson County • Administration
• Engineering
.....................................
• Streets
•Wastewater
Parks & Recreation •Water
• Equipment
•Administration • Resource Management
• Recreation
• Park Maintenance ;;;;;;;;;;;;;;
• Cemetery
• Government Buildings Transportation Services
:....................................: • Administration
.....................................: • Parking
Senior Center • Public Transportation
•Senior Center Operations """""""""""""""""""
....................................:
41
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Cit Clerk
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De artment
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Contact information
City Clerk- Kellie Grace Telephone: 319-356- 04
City Clerk Department
Department Mission
"The City Clerk is the official recordkeeping office of the City, performing recordkeeping duties
as prescribed by State Law, the City Charter, and the Municipal Code."
Department Description
The City Clerk is appointed by the City Council, reports directly to the Council and attends all
City Council meetings. The City Clerk is charged with custody of deeds, contracts, and
abstracts. The Clerk's office is responsible for the keeping of all ordinances, resolutions,
minutes, and the City Code. The office publishes public notices, ordinances, and minutes as
required by law. The City Clerk's office assists both staff and the general public in
researching information. Taxi company licenses and driver authorization, outdoor service
areas, cigarette licenses, beer/liquor licenses, cemetery deeds, and parade and public
assembly permits are issued from the Clerk's office. City project files, the Domestic
Partnership Registry, and various permits for use on the Pedestrian Mall. The Clerk's office
also provides staff support for the Community Police Review Board (CPRB).
"The City Clerk's Office promotes
transparencyby • access
to public records"
Kellie Grace
Department Staffing
Kellie Grace
City Clerk
Ashley Platz
Deputy City Clerk
Connie McCurdy
Administrative Secretary
Wendy Mayer
License Specialist
43
7 Loity
Council
Funds/Divisions
General Fund:
• City Clerk
44
City Clerk
The City Clerk division oversees keeping of the official records and proceedings for the City.
General Fund Activities:
• City Clerk's Office
• Citizen Police Review Board
Boards and Commissions:
The City Clerk Office provides staff support to the Community Police Review Board (CPRB),
which was formed based on a community initiative and established in 1997. The board
reviews police policies, procedures, and practices and may recommend modifications to
them. In addition, the CPRB reviews reports prepared after investigation of complaints about
alleged police misconduct and then issues its own written report. The Board is also required
to maintain a central registry of complaints and holds at least one community forum each
year for the purpose of hearing the community's views on the policies, practices, and
procedures of the Iowa City Police Department.
MAYORS OF IOWA CITY
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45
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2026 budget.
Financial Highlights
The CPRB expenditures of $15,200 are all services expenditures. Their expenditures
decreased by 39.5% in fiscal year 2026 due to reduction of attorney fee's and other
professional services.
The City Clerk expenses increased 21 .1% with a 113.5% increase in services for potential
special elections and a decrease of $34,500 in code enforcement revenues.
City Clerk & CPRB
FY26 Expenditures - $756,000
Services
Personnel
Supplies
him
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
46
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal/Objective: Provide support to the City Council, City staff, and individuals to
implement strategic plan values.
CY 2021 CY 2022 CY2023 CY 2024 CY 2025
Performance Measures: Projected Estimated
Ordinances & Resolutions Received
and Finalized (with attached 343 324 350 372 347
documents e.g. Contracts)
Legal Publications Published 235 210 202 194 210
Notice to Bidders Posted 36 25 28 24 28
Council Meeting and Information 114 114 113 120 115
Packets Distributed
400
350 a-
300
250
200
150
100
50
0
CY 2021 CY 2022 CY2023 CY 2024 Projected CY 2025 Estimated
♦Ordinances& Resolutions Received and Finalized (with attached documents e.g. Contracts)
♦Legal Publications Published
Strategic Plan Value: Partnerships and Engagement
Department Goal/Objective: Assist in dissemination of City Code information and in enforcement;
Accept applications for liquor licenses; taxicab licenses;
entertainment venues; special exceptions; cigarette permit; and
parade and public assembly permits.
CY 2021 CY 2022 CY2023 CY 2024 CY 2025
Performance Measures: Projected Estimated
Number of Licenses and Permits
Processed, Deeds issued and 535 522 407 490 488
Complaints received
Board & Commission Applications 127 96 206 146 143
Processed
47
Strategic Plan Value: Partnerships and Engagement
Department Goal/Objective: Provide support to the City Council, City staff, and individuals to the
efficient and timely release of information from Council and City
departments as requested (agenda packets, press releases, etc.);
and ad hoc committees. Archive documents as required by state code
and City policy.
CY 2021 CY 2022 CY2023 CY 2024 CY 2025
Performance Measures: Projected Estimated
Number of Committees/Commissions
Meetings Staffed (Charter Review; 17 13 12 26 17
Community Police Review Board)
Number of Images Electronically
Archived (City Project Files, Airport 2,713 5,279 3,473 3,366 3,707
Comm documents, Lawsuits, Taxi
driver apps, Legal Publications)
Number of Board and Commission 231 170 192 196 197
Meeting Packets Archived
48
t9
Contact information
City Attorney: Eric Goers Telephone: 319-356-5030
Website: www.icgov.org Address: 410 E. Washington Street
49
City Attorney Department
Department Mission
"The City Attorney's Office represents the City in litigation and provides legal advice,
opinions, and services to City staff, boards, and commissions."
Department Description
The City Attorney is appointed by the City Council and works at the direction of the City
Council. The City Attorney supervises the City Attorney's Office, including four Assistant City
Attorneys. In addition, the City Attorney acts as Chief Legal Counsel to the City Council, City
Manager, the various City departments and staff, and most City commissions, committees,
and boards. The City Attorney also reviews and approves proposed City ordinances,
resolutions, contracts, and other legal documents; oversees property acquisition needed for
public improvements; prepares legal opinions for Council and City staff; and represents the
City in litigation in which the City is involved, including violations of City ordinances.
"The Cit • Office strives to
advance the strategicobjectives •
Council through thoughtful, rigorous, and
timely legal advice • - • •
Eric
d
Goers
Department Staffing
Eric Goers
City Attorney Jennifer Schwickerath
Assistant City Attorney
Sue Dulek
First Assistant City Attorney Mary McChristy
Legal Assistant
Liz Craig
Assistant City Attorney Rebecca Passavant
Administrative Secretary
Eric Bigley
Assistant City Attorney
50
city
Council
City
Attorney
Funds/Divisions
General Fund:
• City Attorney
51
City Attorney
The City Attorney division oversees the legal affairs for the City.
General Fund Activities:
• City Attorney's Office
Budget highlights
Service Level Change Summary
Conversion of a half-time position to full-time has allowed the City Attorney's Office to better
serve City staff and the public by accommodating an increasing workload.
Financial Highlights
Expenditures for the fiscal year 2026 budget increased by $100,052 or 10.4% which is
primarily personnel costs.
City Attorney
FY26 Expenditures - $1,065,100
Personnel
Services
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
52
Goals, objectives, and performance measures
Strategic Plan Value: Racial Equity, Social Justice, and Human Rights; Climate Action;
and Partnerships and Engagement
Department Goal/Objective: Provide professional legal advice and representation to the City
Council, City Manager, Department Directors and Staff and City
Assessor.
CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Performance Measures: Projected Estimate
Ordinances & Resolutions
Approved (with attached 343 324 350 372 347
documents e.g. Contracts)
Open Record Requests N/A N/A 82 193 178
Answered
Public Meetings of City Council,
Boards and Commissions Staffed 76 67 76 88 76
by City Attorney's Office
Cases in State and Federal
Courts and Administrative 31 43 31 30 30
Agencies
Cases in State and Federal
Courts and Administrative
Agencies
100
90
80
70
60
50
40
30
20
10
0
■CY 2021 ■CY 2022
■CY 2023 ■CY 2024 Projected
CY 2025 Estimate
53
Strategic Plan Value: Racial Equity, Social Justice, and Human Rights
Department Goal/Objective: Provide Professional Representation to City in enforcement of the
City Code and rules of the Housing Authority.
CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Performance Measures: Projected Estimate
Prosecution of Simple 52 78 77 82 72
Misdemeanors
Municipal Infraction Cases 129 1 147 1 160 1 150 1 150
Property Acquisition Parcels Acq. 95 72 1 13 1 100 1 75
Housing Authority Hearings 21 4 1 0 0
CY 2025 Estimate
CY 2024 Projected
CY 2023
CY 2022
CY 2021
0 50 100 150 200 250 300 350
■Prosecution of Simple Misdemeanors■Municipal Infraction Cases
Property Acquisition Parcels Acq. ■Housing Authority Hearings
Strategic Plan Value: Racial Equity, Social Justice, and Human Rights
Department Goal/Objective: Professional handling of acquisition & purchases of homes in
programs endorsed by City Council (e.q. City Rehab Properties &
flood buyout).
CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Performance Measures: Projected Estimate
Number of Closings 21 5 2 5 5
54
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CityManager
,
Department
.0- -• - -. • - • • $ I
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City Manager Department
Department Mission
The City Manager strives to ensure City services are provided in an efficient, responsible
manner. Through effectively managing the City's operating departments, the City Manager
seeks to implement policy that is consistent with the preferences of Iowa City's community
members, as reflected in the direction provided by the City Council. Further, the City Manager
provides Council with information needed to make informed policy decisions.
Department Description
The City Manager is the chief administrative officer for the City and is appointed by the City
Council, managing the City's day-to-day operations under broad policy direction from Council.
The City Manager supervises the activities of City departments and advises the City Council
on matters relating to planning, development, and municipal operations. The City Manager
implements policy decisions of the City Council and enforces City ordinances through the
management of the City's operating departments and administration of the City's personnel
system. The City Manager prepares a proposed annual budget along with policy and
program recommendations and submits it to the City Council for consideration and approval.
"The City . • Office is committed to
ensuring our financial resources • •
• efficient, high-quality • .
a reliable public infrastructure, and the
meaningful pursuit of strategic goals set by
our elected leaders.
Geoff Fruin
56
EconomicCity Council
City Manager
Human .
• Rights Resources Deveopment &Outreach
Cable Black Lives Tr=
Administratiol) Matter
Cable
Neighborhood
Outreach
Funds/Divisions
General Fund:
• City Manager
• Communications Office
• Equity & Human Rights
• Human Resources
• Economic Development
• Climate Action and Outreach
Special Revenue Fund:
• Emergency Levy
57
Department Staffing
The City Manager Department has 24.26 FTE across 6 divisions.
Senior Management
IF
IM
Deputy City Manager Assistant City Manager Human Resources
Chris O'Brien Kirk Lehman Administrator
Karen Jennings
h
J ._.h f6 r jig
l
Economic Development Equity & Human Rights Communications Climate Action
& Public Art Coordinator Director Coordinator Cooridinator
Rachel Kilburg Varley Stefanie Bowers Shannon McMahon Sarah Gardner
58
City Manager FTE by Division
10.26
4
3 3 3
1
Q
City Manager Communications Human Resources Equity&Human Economic Climate Action&
Office Rights Development Outreach
CITY MANAGER DEPARTMENT
FY26 EXPENDITURES BY DIVISION $5,608,600
Equity&Human
Rights
12%
Human Resources
14%
Economic Dev&
Public Art
24
ate Action&
Communication Outreach
Office 4%
27%
City Manager
19%
59
City Manager
The City Manager's Office strives to ensure City services are provided in an efficient,
responsible manner. Through effectively managing the City's operating departments, the City
Manager seeks to implement policies that are consistent with the preferences of Iowa City's
residents, as reflected in the direction provided by the City Council. Further, the City
Manager provides Council with the information needed to make informed policy decisions.
General Fund Activities:
• The City Manager is the chief administrative officer for the City and is appointed by the
City Council, managing the City's day-to-day operations under broad policy direction from
Council. The City Manager supervises the activities of all City departments and advises
the City Council on matters relating to planning, development, and municipal operations.
The City Manager implements policy decisions of the City Council and enforces City
ordinances through the management of the City's operating departments and
administration of the City's personnel system. The City Manager prepares a proposed
annual budget along with policy and program recommendations and submits it to the City
Council for consideration and approval.
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2026 budget.
Financial Highlights
The FY26 budget consists of an increase of $5,570 or .5% over the previous fiscal year. City
Sponsored Events accounts for a significant portion of non-personnel expenditures.
Staffing Level Change Summary
There are no staffing level changes included in the fiscal year 2026 budget.
60
Communications Office
The Communications Office coordinates and assists departments and divisions with internal
and external communications. The communications team coordinates media efforts and
informational and promotional campaigns for the City, manages neighborhood outreach and
engagement; provides public information for the police and fire departments; maintains the
City's website and intranet, utilizes social media to promote City events and programs, and
supervises Cable Television (City Channel 4) activities.
General Fund Activities:
• The Communications Office coordinates media, informational efforts, and promotional
campaigns, maintains the City's public website and employee intranet, manages social
media, and collaborates with Cable staff to create and share photography and video
content for television, social media, and general City news. The team coordinates with
City staff to advise on "policies and procedures" and publicizes community events, while
also supporting customer service functions throughout the organization through an online
customer service portal. The division also provides creative services and communications
support throughout the organization. The office staffs the front lobby information desk,
which serves as the customer service hub for City Hall. Additionally, Communications
oversees neighborhood outreach and engagement and provides public safety information
for the police and fire departments.
• Cable TV Administration oversees Cable TV Office operations and the production of
video content for social media, City Channel 4 online, and cable TV. Audio-visual support
and media production services are also provided to departments and divisions. The office
also provides a complaint resolution service for subscribers to the local cable company
and monitors changes in Federal and State laws and regulations and relevant legal
decisions related to cable television.
• Cable TV Reserves are used to purchase equipment and supplies, including computer
hardware and software.
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61
Recent Accomplishments:
• Growth of neighborhood activities through PIN grants and discretional funds to support
engagement and initiatives that align with the City's Strategic Plan.
• Elevated marketing and partnerships that support diverse events in the community
including events such as Juneteenth, International Welcome Week, and the African
Cultural Festival.
• Rolled out Media Asset Management technology and seeing improved efficiency and
access to media files for City staff and partner organizations.
• Received three awards as part of the Best of the Midwest Media Fest video contest for
entries featuring the City's climate action mascot (Goldie), the Iowa City Water Plant,
and the Iowa City Lawn Love video series.
Upcoming Challenges:
• Creating opportunities to connect with and welcome immigrant communities in a
meaningful way through events and learning opportunities.
• Improving awareness of staff resources for translation services.
• Continued accessibility improvements to City online resources.
62
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2026 budget.
Financial Highlights
Expenditures increased by 5.8% or $88,415, mainly due to personnel costs.
Communications Office Division
FY26 Expenditures - $1,537,200
Capital Clutlay—M
Staffing Level Change Summary
There are no staffing level changes included in the fiscal year 2026 budget.
63
Goals, objectives, and performance measures
Social Media and Digital Outreach
Growth
35,000
30,000
25,000
20,000
15,000
10,000
5,000 is
0
Facebook Instagram Media release E-subscriptions
(Likes) (followers) activity
■FY 2022 ■FY 2023 ■FY 2024 ■FY 2025 Projected ■FY 2026 Estimate
Video Programming FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
Programming promoting general
City initiatives, projects, and 419 463 469 475 480
public input
Programming related to climate New 53 77 87 92
action Measure
Programming related to social New 43 66 76 81
justice and racial equity Measure
Note: Includes full-length and short programs, meetings, public service announcements, & program
segments
Strategic Plan Value: Partnerships and Engagement
Department Goal: Facilitate productive and effective communication and
cooperation between the City and the neighborhood
associations.
Department Objective: Maintain an updated active list of neighborhood
association contacts so as to sustain communication
with neighborhoods. Encourage alternatives to
neighborhood newsletters such as email lists,
Facebook and NextDoor so that communication can
continue within the neighborhood.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Performance Measures: Projected Estimate
Number of neighborhoods with
active leadership and 16 16 20 22 25
established community link.
Number of unique neighborhood New New
initiatives, events, and activities. Measure Measure 13 20 25
64
Human Resources
The Human Resources Division provides services in the areas of employee & labor relations,
collective bargaining, civil service compliance, employee benefits administration, recruitment
of prospective employees, personnel policy development & administration, and administration
of applicable employment laws.
General Fund Activities:
The Human Resources activity strives to provide quality, comprehensive Human Resources
services to the City of Iowa City and its employees in the areas of:
• Employee and labor relations for approximately 1 ,000 City employees, both permanent
and hourly
• Collective bargaining and contract administration for three collective bargaining
agreements: AFSCME, Police, and Fire unions
• Civil Service compliance per Chapter 400 of the Code of Iowa
• Comprehensive benefits administration for approximately 640 permanent employees
• Internal and external recruitment for permanent and hourly positions in compliance
with Chapter 400 of the Iowa Code, collective bargaining agreements, and Personnel
Policies
• Personnel policy development and administration
• Administration of applicable state and federal employment laws
Boards and Commissions:
The Civil Service Commission approves all entrance and promotional examinations used by
the City of Iowa City for civil service positions; holds appeal hearings involving the removal,
discharge, demotion, or suspension of employees holding civil service rights. Ascertains to
the best of its ability the facts of the case to determine matters involving the rights of civil
service employees and may affirm, modify, or reverse any case on its merits per Chapter 400
of the Code of Iowa.
Recent Accomplishments:
• Completed civil service promotional testing process for the position of Police
Lieutenant, certifying a promotional list on 6/13/24.
• Completed civil service promotional testing process for the position of Police Sergeant,
certifying a promotional list on 6/13/24.
• Completed two civil service entry level testing processes for the position of Police
Officer, certifying hiring lists on 2/9/24 and 6/13/24.
• Completed classification/compensation study and implementation of study
recommendations.
• Completed review and update of all city job descriptions.
65
• Offered open enrollment opportunity for supplemental life insurance, increased
guarantee issue amounts and established ongoing annual open enrollment for plan
participants.
• Completed collective bargaining process with Fire union resulting in one-year labor
contract.
• FTA triennial review of drug and alcohol program.
Upcoming Challenges:
• Ongoing recruitment and civil service testing of Police Officer applicants and
certification of hiring lists.
• Entry-level civil service testing for the position of Firefighter and certification of hiring
list.
• Civil service testing for Fire department promotional ranks.
• FY26 collective bargaining with Police and Fire unions.
• Bargaining FY26 contract re-opener with AFSCME union.
• Review and update of online employment application.
• Migration from Munis Employee Self Service to Employee Access platform.
• Personnel Policies update.
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66
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2026 budget.
Financial Highlights
Services is showing a decrease of $17,835 or 8.4% over the 2025 budget due to a decrease
in consultant services used every other year.
Human Resources Division
FY26 Expenditures - $762,000
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
67
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: Recruitment for permanent and temporary positions in
compliance with Chapter 400 of the Iowa Code, applicable
collective bargaining agreements and City policies.
Department Objective: To employ effective and efficient recruitment practices in a
cost-effective manner.
Performance Measures: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
Number of Internal Hires 57 27 38 35 35
Number of External Hires 160 158 142 145 145
Positions posted but not filled 1 9 1 6 1 6 1 6 1 6
Performance Measures: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
(Averages) Projected Estimate
Days to Fill Vacant Position 90.49 91.84 94.77 95.00 95.00
Advertising Expense $41.82 $11.79 $18.62 $20.00 $20.00
per Hire
Applicants per Hire 20.68 18.04 28.27 25.00 25.00
Note: Recruitment data does not include non-civilian Police and Fire Staff, Library employees, or
Recreation program hourly staff.
Performance Measures: CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Projected Estimate
City Employee Turnover Rate 11.06% 9.36% 10.57% 10.50% 10.50%
City Employee Turnover Rate
11.50%
11.00%
10.50%
10.00%
9.50%
9.00%
8.50%
CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Projected Estimate
68
Equity & Human Rights
The Office of Equity & Human Rights focuses on enforcing anti-discrimination laws and
advancing equity, inclusion, belonging, and access. Here's a breakdown of its core functions
and activities:
Core Responsibilities:
1 . Enforcement of Anti-Discrimination Laws: The office investigates complaints of
unlawful discrimination within the city, making determinations about probable cause
and ensuring adherence to anti-discrimination regulations.
2. Program Development and Implementation: It develops and implements various
programs, workshops, and tools aimed at promoting equity, inclusion, belonging, and
access both within city departments and in the wider community.
3. Support for Commissions: The office provides staff support to the Human Rights
Commission aiding in its operations and initiatives.
General Fund Activities:
• Equity Strategies: Collaborates with city departments to formulate and execute
justice-oriented equity strategies that are not only effective but also measurable and
sustainable.
• Workshops and Newsletter: Hosts a monthly workshop and publishes the city's
newsletter called The Lens.
• Training Programs: Offers educational training on various topics including unlawful
discrimination, Iowa's civil rights history, and methods for advancing equity within
government operations.
The Office of Equity & Human Rights plays a critical role in fostering a more inclusive and
equitable environment by addressing discrimination issues, educating the public and city
staff, and supporting ongoing efforts towards justice and reconciliation.
• The Black Lives Matter activity accounts for Have You Experienced Discrimination?
funds allocated by City Council on June 16,
2020 City Council passed Resolution 20-159, What can you
outlining 17 actions to be taken by the City to
address the Black Lives Matter (BLM) do about it?
movement and systemic racism. One of the
action items included committing $1 ,000,000 to
local efforts promoting racial equity and social 'yo
justice including the development of a new o
affordable housing plan and the creation of an
Ad Hoc Truth & Reconciliation Commission to PTY0F iow P �
Carry out restorative justice. THE OFFICE OF EQUITY AND HUMAN RIGHTS
What We Do
319-356-5022 or319-356-5015
humanrights@iawa-city.org
www.icgov.org/humanrights
69
Boards and Commissions:
The Human Rights Commission's duties include:
1. Disseminating information to educate the public on illegal discrimination and civil
rights, such as organizing and facilitating educational public forums that address
one or more of the broad range of topics included within the rubric of human rights.
2. Making recommendations to the City Council for further legislation concerning
discrimination as it may deem necessary and desirable.
3. Planning programs and activities designed to eliminate racial, religious, cultural,
and other intergroup tensions including but not limited to sex, color, creed,
disability, gender identity, sexual orientation, marital status, age, and national
origin.
Recent Accomplishments:
• Supporting city leadership's strategic value of racial equity, social justice, and human
rights through a targeted campaign of education and training to community members,
service providers, and housing providers in the identification of systemic barriers to fair
housing and the proper investigation of housing discrimination complaints.
Upcoming Challenges:
• Assess current methods for targeting and engaging residents to develop a
standardized policy for communication, outreach, and engagement.
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Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2026 budget.
Financial Highlights
The overall decrease for fiscal year 2026 is 2.6%. While services shows a decrease of
15.0%, supplies has a 33.2% for office furniture and Iowa City celebration supplies with
personnel cost making up the difference.
Equity & Human Rights Division
FY26 Expenditures - $679,700
Staffing Level Change Summary
There are no staffing level changes included in the fiscal year 2026 budget.
71
Goals, objectives, and performance measures
Strategic Plan Value: Social Justice, Racial Equity, and Human Rights
Department Goal: To affirmatively advance equity, civil rights, racial justice, and equal
opportunity in day-to-day governing.
Department Objective: Develop, implement, and deliver programs, workshops, and tools
that advance city and community goals related to equity, diversity,
and inclusion (EDI) including unlawful discrimination and
harassment.
Performance Measures: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
Number of programs New Measure 28 28 28 28
Number of attendees at New 958 1,000+ 1,021 1,035
programs Measure
Strategic Plan Value: Social Justice, Racial Equity, and Human Rights
Department Goal: Engagement with stakeholders and communities who have been
historically excluded.
Department Objective: Increase outreach to underserved communities - many whom have
endured generations of discrimination and disinvestment.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Performance Measure: Projected Estimate
Subscribers to social media New Measure 1,346 1,499 1,524 1,575
Outreach through news New 117 123 126 130
releases Measure
Subscribers to list serve New Measure 1,888 2,346 2,375 2,400
Strategic Plan Value: Social Justice, Racial Equity, and Human Rights
Staff to the Human Rights Commission and the Ad Hoc Truth and
Department Goal: Reconciliation Commission at monthly and bimonthly meetings, and
arrange and manage commission events, programs, and outreach.
Department Objective: Collaborate with local organizations to reach out and target
underserved communities.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Performance Measure: Projected Estimate
Programs with local New 4 14 14 14
organizations Measure
Public/Community Events New Measure 3 14 14 14
72
Economic Development
The Economic Development Division recommends and implement policies and programs
designed to further the economic development of Iowa City, conducts outreach and provides
support to local businesses, and manages the City's public art program. Staff members work
closely with Greater Iowa City, Inc., Think Iowa City, the city's two Self-Supporting Municipal
Improvement Districts, the University of Iowa, and others in promoting the City as a viable
business location. Finally, they assist developers and prospective companies with
commercial and industrial development projects and advise the City Council regarding
economic development projects and proposals.
General Fund Activities:
• The Economic Development activity supports small businesses and entrepreneurs and
real estate development projects, particularly those seeking City incentives.
• The Public Art activity includes coordinating public art projects in the community,
implementing recurring programs like the Sculptor's Showcase and Public Art Matching
Grant programs, and staffing the Public Art Advisory Committee.
Recent Accomplishments:
• Released a Request for Proposals (RFP) for the Redevelopment of 21 S. Linn Street,
following a comprehensive public input and City Council goal-setting process.
• Approved tax abatement eligibility for one property in the Highway 6 Commercial
Urban Revitalization Area and a Partial Industrial Property Tax Exemption supporting
Alpla, Inc.'s new training facility and creation of 36 new full-time apprenticeship
positions.
• Awarded $250,000 in American Rescue Plan Act Funds to each of the two Self-
Supported Municipal Improvement Districts to carry out placemaking improvements.
• Launched a new Targeted Small Business Development Grant Program, which
responds to community feedback by pairing grant funds with technical assistance or
business coaching.
• Initiated the first professional condition assessment of the entire Public Art Inventory,
which will provide invaluable information for planning for long-term care and
maintenance needs.
• Awarded seven projects a total of $15,780 in Public Art Matching Grant funds.
• Implemented the fourth installment of the rotating Sculpture's Showcase program, with
several improvements including moving to a two-year cycle and increasing the artist
stipend.
73
Upcoming Challenges:
• Consider new and amended Urban Renewal Areas and TIF Districts to support
anticipated projects such as the redevelopment of 21 S. Linn Street and development
projects along the I-80 corridor.
• Complete the evaluation and selection process of a preferred proposal for the
Redevelopment of 21 S. Linn Street and work towards a Development Agreement.
• Continue business support efforts through outreach initiatives and grant programs.
• Develop and execute implementation of public art maintenance and restoration plan.
• Complete installation of a new sculptural bus stop bench project in the South District.
• Adopt new Public Art Strategic Plan, outlining priorities for the next several years.
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Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2026 budget.
Financial Highlights
Total Economic Development expenditures increased by 4.6% in fiscal year 2026. Services
account for 85.7% of the fiscal year 2026 Economic Development expenditure budget of
$1 ,323,300.
Community Development Assistance includes funding for the following appropriations:
$471 ,700 Convention and Visitors Bureau hotel/motel tax pass through
60,000 City of Literature
67,000 Summer of the Arts
70,000 Englert Theater
10,000 Entrepreneurial Development Center, Inc.
32,000 Film Scene
25,000 Multicultural Development Center of Iowa
20,000 Riverside Theatre
Public Art expenditures are $52,000 and cover both public art and art maintenance. This is a
8.0% decrease over last fiscal year budget.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
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Goals, objectives, and performance measures
Strategic Plan Value: Financial Resources
Grow the tax base, consider alternative revenue sources, and leverage
Department Goal: outside funding to maintain core services and pursue community priorities
while maintaining equitable property tax rates
Consider financial incentives and land use policies that aim to grow and
Department Objective: diversify the tax base
Jan 2021 Jan 2022 Jan 2023 Jan 2024 Jan 2025
Performance Measures: Projected Estimated
TIF Districts -$ Current Value (in
millions) $ 51,321,351 $ 52,317,755 $ 61,596,295 $ 61,596,295 $ 63,000,000
TIF Districts -$ Base Value (in
millions) $ 26,196,590 $ 26,196,590 $ 26,196,590 $ 26,196,590 $ 26,196,590
% Percent Increase -TIF Districts 95.9% 99.7% 135.1% 135.1% 140.0%
Value
$70,000,000
$60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000
Jan 2021 Jan 2022 Jan 2023 Jan 2024 Jan 2025
Projected Estimated
-TIF Districts-$Current Value (in millions)-
-TIF Districts-$ Base Value (in millions)
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Performance Measures: Projected Estimated
# New URAs created or existing
URAs Amended for New Urban 0 0 1 2 1
Renewal Projects
# Total Urban Renewal Areas 14 14 11 11 12
# Tax exemption incentives to
encourage commercial infill and 0 3 2 2 2
redevelopment
# Economic Development grants
and incentives for projects 3 3 2 3 1
advancing climate action and/or
historic preservation goals
76
Strategic Plan Value: Partnerships and Engagement; Social Justice, Racial Equity& Human
Rights
Department Goal: Reinforce Iowa City as a premier community to locate and grow a
business.
Cultivate a strong entrepreneurial and small business ecosystem with a
Department Objective: focus on creating new pathways to success for systemically marginalized
populations.
FY 2022 FY 2023 FY 2024 FY 2025 CY 2026
Performance Measures: Projected Estimated
# Econ Dev Coordinator Outreach n/a n/a 31 40 50
Connects
# Econ Dev Coordinator Business n/a n/a 11 15 15
Visits
$ ED grants/financial assistance
targeting underestimated business $75,642 $40,000 $3,917,000* $55,000 $60,000
owners/entrepreneurs
*Includes ARPA Inclusive Economic Dev Awards
Using partnerships, provide meaningful career development
Department Objective: opportunities, pre-apprenticeship/apprenticeship programs, and
access to the workforce.
CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Performance Measures: Projected Estimated
% Unemployment Rate 3.80% 2.30% 2.70% 2.10% 2.10%
# Support for Apprenticeship or Jobs n/a n/a n/a 3 3
Training Programs
Department Objective: Create flexible incentives to support the top goals of Iowa City's SSMIDs
and other commercial nodes.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Performance Measures: Projected Estimated
# ED small business grant programs 2 1 0 2 2
$ Support for SSMID Programs & $25,500 $36,925 $560,444* $45,000 $35,000
Initiatives
*Includes ARPA SSMID Placemaking Grants
Strategic Plan Value: Partnerships and Engagement; Social Justice, Racial Equity& Human
Rights
Department Goal: Build Iowa City's image as the Greatest Small City for the Arts
Department Objective: Enhance access to public art and arts and cultural opportunities in Iowa
City.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Performance Measures: Projected Estimated
# Public Art Installations 35 36 36 38 38
# Public Art Maintenance Projects 0 1 2 2 2
$ Public Art Matching Grants $14,900 1 $15,000 $15,290 $15,500 $15,500
77
Climate Action and Outreach
The Climate Action & Outreach Division is responsible for the design and implementation of
climate action initiatives as well as tracking and publicly reporting carbon emission reduction
and energy usage data.
General Fund Activities:
• The Climate Action & Outreach staff provides technical support to City departments and
engages the public with participation in a wide variety of climate action programs. They
serve as liaisons to the Climate Action Commission.
Boards and Commissions:
The Climate Action Commission is charged with assisting the City in the implementation of
the goals and objectives of the Climate Action and Adaptati^n Plan and the \ccelerating Iowa
City's Climate Actions Rep . Guided by principles of equity, the Commission considers the
impacts of proposed climate initiatives and works with the Climate Action and Outreach staff
to enable and enhance further community efforts in pursuit of the City's ambitio- climaL
p- which include decreasing emissions and increasing community resilience.
Recent Accomplishments:
• Collaborated with the HBA to launch a HERS grant program incentivizing the
construction of more energy efficient homes, featured in this year's Parade of Homes.
• Completed a Fleet Transition Plan identifying necessary infrastructure to support full
fleet electrification and next steps toward vehicle replacement.
• Launched a Resilience Hub pilot project to support ongoing preparedness efforts with
the Neighborhood Centers of Johnson County and the Iowa City Bike Library.
• Collaborated with the Housing Fellowship and Student Build project to sponsor
insulation and AeroBarrier sealing to help achieve LEED Gold designation.
• Held fourth annual Neighborhood Energy Blitz and collaborated with Johnson County
on a "mini-blitz" serving the Lake Ridge manufactured home community, reaching
more than 850 homes total.
• Secured grant funding to support the purchase of an electric bike, Ford Lightning EV,
and EV charging equipment for the Police Department and an additional Ford
Lightning EV for the AmeriCorps team.
• Collaborated with Transportation Services to expand EV charging at Chauncey Swan
and Dubuque Street ramps using VW settlement funds.
• Continued to grow participation in the Insulate Iowa City grant program for income-
qualified households, necessitating a waitlist at the close of the fiscal year.
• Celebrated the planting of the 1 '000th tree through the Root for Trees program.
78
• Hosted a Bike to Work Week breakfast featuring installation of "practice rack" at
Chauncy Swan ramp to allow cyclist to engage with placing bike on front bus racks.
• Sponsored a full week of Climate Fest activities, including a film screening, EV car
show, and Fare Free celebration.
Upcoming Challenges:
• Absorbing costs into the general fund for ongoing programs and projects previously
funded through the Emergency Levy.
• The Inflation Reduction Act (IRA) contains energy efficiency tax credits for
homeowners but continues to be difficult for landlords or renters to access, leaving
more than half of Iowa City's households unable to tap into this source of federal tax
credits and rebates.
• An IRA energy efficiency rebate program to be administered by the state has yet to be
filed with federal administrators for approval, making it difficult to anticipate when/how
the City might budget differently for local energy efficiency programs like Insulate Iowa
City grants.
• Impact of more frequent extreme weather events on City operations, community
organizations, and residents resulting in need to invest in adaptation measures as well
as mitigation efforts.
• Potential for rising energy demand of nearby data centers to reverse attainment of
clean energy goals.
• Augmenting diversity, equity, and inclusion throughout climate action initiatives.
• Limited voluntary participation in an energy benchmarking program for Iowa City
buildings following state legislation prohibiting building performance standards.
r
k
s
Af -
79
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2026 budget.
Financial Highlights
Fiscal year 2026 has a 7.1% overall decrease. Combined, services and supplies show a
18.0% decrease due to a decrease in Aid to Agencies. Personnel expenditures has a 7.8%
increase.
Climate Action & Outreach
FY26 Expenditures - $805,000
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
80
Goals, objectives, and performance measures
Strategic Plan Value: Climate Action
Department Goal: Reduce community-wide greenhouse gas emissions.
Monitor community-wide greenhouse gas emissions, which includes
emissions used from energy in the following sectors: residential,
Department Objective: commercial, industrial, transportation and waste.
Performance Measures: Greenhouse CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
gas emissions Projected Estimate
Total tonnes CO2e 787,993 758,477 741,540 740,235 738,929
Estimated population* 74,596 75,233 75,678 75,928 76,178
Total tonnes CO2e per capita 10.6 10.1 9.8 9.8 9.7
Transportation tonnes CO2e per capita 2.1 2.0 2.0 2.0 1.9
Building emission tonnes CO2e per capita 8.2 7.8 7.5 7.5 7.4
*Annual population estimates from U.S. Census QuickFacts
Strategic Plan Value: Climate Action; and Partnerships and Engagement
Department Goal: Increase awareness of sustainability within the community.
Department Objective: External outreach within the community focusing on sustainability.
Performance Measures: External FY 2025 FY 2026
Communications FY 2022 FY 2023 FY 2024 projected Estimate
Number of Subscribers of Sustainable 2,119 2,467 2,909 3,219 3,529
News e-Subscriptions
Number of Public Outreach Events 42 59 55 62 62
Number of Public
Outreach Events
70
60
50
40
30
20
10
0
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
81
3�
Contact information
Finance Director- Nicole Davies Telephone- 319-356-5085
Website: www.icgov.org Address- 410 E. Washington Street
82
Finance Department
Department Mission
The mission of the Finance Department to provide quality services to residents and to safeguard
City assets. The role of the Finance Department is to support the operating departments in
achieving their program objectives utilizing effective and efficient financial planning, reporting, and
central support systems.
Department Description
The Finance Department encompasses all facets of financial management and reporting for the City
including budgeting, accounting, debt, insurance, technology, purchasing, banking, and more.
"Maintainin• resources
k
today for better tomorrow. "
Nicole Davies
83
Finance I Accounting Purchasing Risk
Technology
Tort Liability Central Services ITS Equipment
Replacement
. •.
Administration
Disaster
Assistance
Emergency Fund
Employee
Benefits
Funds/Divisions
General Fund:
• Finance Administration
• Accounting
• Purchasing
• Revenue
Internal Service Funds:
• Risk Management
• Information Technology Services
• Central Services
Special Revenue Funds:
• Finance Administration
84
Department Staffing
The Finance Department has 34.38 FTE across 6 divisions and 13 activities
Senior Management
f
Asst. Finance Director Revenue & Risk Manager ITS Coordinator
Jacklyn Fleagle Melissa Miller-Deshler Michael Harapat
Finance Department FTE by Division
Risk Management,
1.80
Information
Technology
Revenue, 7.88 ervices, 10.80
Purchasing& Finance
Central Services, Administration,
4.20 3.00
Accounting, 6.70
85
Finance Department
FY26 Expenditures by Division
$12,989,000
Risk Management
Information
Employee Benefits echnologyServices
Revenue
Central Services
Purchasing
Accounting Finance
Administration
86
Finance Administration
Finance Administration provides direction and administrative support to departmental operating
divisions. It supervises the preparation and dissemination of financial data for use by City Council
and staff in making managerial decisions and coordinates the annual budget process.
General Fund Activities:
• Finance Administration monitors financial trends and provides analysis of budget to actual
data and three-year financial projections. Staff provides oversight of long and short-term
investment portfolios, cash flows and reserves, and oversees the preparation of general
liability, fire & casualty, and workers compensation insurance specifications. Administration
coordinates annual health and dental insurance renewals. Administration prepares the annual
budget, three-year financial plan, and five year capital improvement program and subsequent
amendments thereof.
• Tort Liability - Chapter 384.12 of the Iowa State Code provides municipalities within the state
of Iowa the legal authority with which to levy "a tax to pay the premium costs on tort liability
insurance, property insurance, and any other insurance that may be necessary in the operation
of the city, the costs of a self-insurance program, the costs of a local government risk pool and
amounts payable under any self-insurance program, or local government risk pool." The Tort
Liability cost center accounts for General Fund's contribution to the Risk Management Loss
Reserve; general liability, fire, casualty and workers compensation premium costs.
• Non-Operational Administration - The Non-Operational Administration cost center facilities
financial transactions which are non-operational in nature.
o Employee Benefits Levy: State code requires that a separate fund be established to
account for revenue from the Employee Benefits Levy. Monies are then transferred into
Non-Op Admin to cover General Fund's share of Employee Benefit costs levied.
o Utility Franchise Tax: A one percent (1%) utility franchise tax is levied by the City on
gas and electric bills. These funds are used for a variety of purposes as determined by
the City Council.
o Community Event and Program Funding: The City's Community Events and
Programming budget has financially supported groups that have requested funding for
various community events.
o Contingency: The General Fund budgets a contingency of 1% of expenditures.
• Disaster Assistance accounts for Federal Emergency Management Agency (FEMA)
reimbursements for repairs to public facilities damaged in floods and natural disasters.
Revenue includes State of Iowa matching funds. In addition to public facility repairs,
reimbursements are also provided for some flood recovery services.
• Emergency Fund was created in fiscal year 2014 to hold excess fund reserves for the
following purposes: to provide natural or other disaster response or mitigation funding/interim
loans, to mitigate fluctuations or sudden elimination of State of Iowa property tax backfill or
other State operating assistance, to mitigate pension, insurance, or health care funding
anomalies, emergencies, or spikes, to avoid any defaults from the payment of long term or
bonded debts, for any other financial emergencies declared by the City Council.
87
Employee Benefits Fund Activities:
• General Government Employee Benefits accounts for the risk and employee benefits spending
of the Employee Benefits Levy for non-public safety personnel
• Public Safety Employee Benefits accounts for the risk and employee benefits spending of the
Employee Benefits Levy for public safety personnel
Recent Accomplishments:
• Moved to quarterly upgrades of Munis financial software
• Closed out FEMA Covid-19 and derecho disasters
Upcoming Challenges:
• State property tax legislation
• Funding of replacement of major City facilities
88
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2026 budget.
Financial Highlights
In fiscal year 2026, a General Fund Contingency is budgeted at $721 ,600. Also, services
expenditures in the Tort Liability activity are budget to increase by $189,800 or 12.9% primarily
due to property and liability insurance premiums.
The Employee Benefits Fund are flat with a minimal 1 .8% increase.
General Fund
FY26 - Expenditures - $3,152,400
Employee Benefits Fund
FY26 - Expenditures - $1,716,900
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
89
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: Maintain the City's Overall Sustainable Financial Health.
Department Objective: Maintain the City's Aaa Bond Rating.
Performance Measure: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
Moody's Aaa Bond Rating (maintained) Yes Yes Yes Yes Yes
Long-Term Liabilities Ratio (Under 300%) 179.0% 125.7% 117.9% 155.0% 155.0%
Available Fund Balance Ratio (Over 50%) 100.9% 103.6% 93.3% 100.0% 100.0%
Available Cash Ratio (Over 50%) 127.4% 1 127.6% 1 123.2% 1 120.0% 1 120.0%
Strategic Plan Value: Partnerships and Engagement
Department Goal: Accurate and Timely Financial Reporting.
Department Objective: Earn the GFOA Distinguished Budget Presentation Award.
Performance Measure: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
Budget Award Yes Yes Yes Yes Yes
Strategic Plan Value: Partnerships and Engagement
Department Goal: The City of Iowa City's investment objectives are safety,
liquidity and yield. The primary objective of the City of Iowa
City's investment activities is the preservation of capital and
the protection of investment principal.
Department Objective: In investing public funds, the City's cash management
portfolio is designed with the objective of regularly exceeding
the average return on the six month U.S. Treasury Bill. The
Treasury Bill is considered a benchmark for riskless
investment transactions and therefore comprises a minimum
standard for the portfolio's rate of return.
Performance Measures:
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Quarterly Return on Investment Projected Estimate
First Quarter 0.32% 1.71% 4.04% 4.60% 4.05%
Second Quarter 0.32% 2.57% 4.32% 4.50% 3.90%
Third Quarter 0.36% 3.30% 4.38% 4.35% 3.75%
Fourth Quarter 0.47% 3.94% 4.51% 4.20% 3.50%
Rolling Average Return on the Six Month FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
U.S. Treasury Bill (prior 365 days) Projected Estimate
First Quarter 0.06% 1.42% 4.84% 5.40% 4.40%
Second Quarter 0.07% 2.52% 5.35% 5.15% 4.15%
Third Quarter 0.21% 3.59% 5.35% 4.90% 3.90%
Fourth Quarter 0.61% 4.24% 5.41% 4.65% 3.65%
90
Amount Quarterly Return is higher(lower) FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
than U.S. Treasury Bill Projected Estimate
First Quarter 0.26% 0.30% -0.80% -0.80% -0.35%
Second Quarter 0.25% 0.06% -1.02% -0.75% -0.25%
Third Quarter 0.15% -0.30% -0.97% -0.55% -0.15%
Fourth Quarter -0.14% -0.30% -0.90% -0.45% -0.15%
Amt Quaterly Return is higher (lower) than
U.S Treasury Bill
0.40%
0.20%
I
0.00%
100.00% 200.0 % 300.00% 400.00% 500.00%
-0. °o -0 5%
-0.20%
-0.40%
-0. °/
-0.60%
-0.80%
-1.00%
-1.20%
First Quarter Second Quarter Third Quarter Fourth Quarter
91
Accounting
The Accounting Division provides processing and reporting of all financial transactions for the City
of Iowa City. The Division also provides financial controls for departments to help ensure proper
stewardship of public funds. Accounting provides services that support management decisions
through timely and accurate processing and reporting of payroll, accounts payable, accounts
receivable, and cash transactions.
General Fund Activities:
• The Accounting Division processes payments for goods and services and pays all vendors
timely and accurately, taking advantage of any discounts offered, and processes and
distributes payroll for all City employees accurately and timely. Accounting files quarterly and
annual payroll tax returns, receives unmodified opinions on the City's annual audited financial
statements and compliance with requirements described in Title 2 of the U.S. Code of Federal
Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (Uniform Guidance), and prepares an Annual Report in
conformance with GAAP that meets the requirements of the GFOA excellence in financial
reporting program. The Division also requests funds for City programs funded by Federal and
State grants on a monthly basis and monitors these funds to ensure compliance with
applicable laws and guidelines.
Recent Accomplishments:
• The City's Annual Report for fiscal year 2023 earned the Government Finance Officers
Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting for the
39th consecutive year. The Certificate is the highest form of recognition for excellence in
state and local financial reporting.
Upcoming Challenges:
• Implementation of the new Governmental Accounting Standards Board (GASB) Statement
101 , Compensated Absences in fiscal year 2025.
92
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2026 budget.
Financial Highlights
Personnel expenditures make up 87.5% of total expenditures for Accounting in fiscal year 2026.
Accounting
FY26 Expenditures - $961,300
Personnel
Services
Supplies
Staffing Level Change Summary
There are no staffing level changes included in the fiscal year 2026 budget.
93
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: Accurate and timely financial reporting.
Earn the GFOA Certificate of Achievement for Excellence in Financial
Department Objective: Reporting, receive an Unqualified/Unmodified opinion on Financial
Statements from External Auditors and not have any significant
deficiencies or material weaknesses in internal control
Performance Measures: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Target Projected Estimate
Annual Report Certificate Yes Yes Yes Yes Yes
Audited Financial Statements FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Target Projected Estimate
Auditor's Opinion on Financial Unmodified Unmodified Unmodified Unmodified Unmodified
Statements
Internal Control Deficiencies FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Target Projected Estimate
Significant Deficiencies 0 0 0 0 0
Material Weaknesses 0 0 0 0 0
Strategic Plan Value: Climate Action;and Partnerships and Engagement
Department Goal: Improve customer service through expanded receipt/delivery options
Department Objective: Increase the number of transactions conducted electronically
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Performance Measures: Estimate Estimate
W-2s Delivered Electronically 834 922 912 925 925
Electronic Payments to Employees 20,582 22,493 22,275 22,500 22,500
Electronic Payments to Vendors 7,952 8,147 7,812 7,900 8,000
Percentage of Payments Made Electronically
100.00%
93.50%
80.00%
60.00%
40.00%
36.50%
20.00%
0.00%
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Estimate Estimate
Percentage of W-2s Delivered Electronically
Percentage of Electronic Payments to Employees
Percentage of Electronic Payments to Vendors
94
Purchasing
The Purchasing Division provides quality service to City departments, protects the City's legal
interests, and acts responsibly on behalf of the public by maintaining the integrity of the City's
procurement system through the encouragement of open competition and the impartial and fair
treatment of vendors. This division also operates the Central Services Internal Service Fund that
manages the City's mail and copier operations and other central functions.
General Fund Activities:
The Purchasing Division provides quality service to City departments, protects the City's legal
interests, and acts responsibly on behalf of the public by maintaining the integrity of the City's
procurement system through the encouragement of open competition and the impartial and fair
treatment of vendors.
Central Services Fund Activities:
Central Services provides assistance to City employees with the transfer and disposal of surplus
equipment through the transfer to other City Departments, on-line bidding, the sale or transfer to
other government agencies, or through donation or sale to non-profit organizations. In addition,
Central Services is responsible for the management and replacement of copy machines and the
processing of incoming and outgoing mail. Departments are charged for the use of these
services, and those funds are accounted for separately for the replacement of copier equipment
and mail room equipment.
Recent Accomplishments:
• Developed and issued over 100 Solicitations including Request for Bids, Request for
Proposals and Request for Quotes.
• Processed over 90,000 pieces of outgoing City Mail.
• Replaced 3 copy machines.
Upcoming Challenges:
• Increase participation of minority and women business enterprises in the City's purchasing
process.
• Review, editing and creation of policies, procedures and templates.
95
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2026 budget.
Financial Highlights
In fiscal year 2026, Central Services has budgeted $40,000 for the replacement of copy machines.
Purchasing
FY26 Expenditures - $489,400
Central Services
FY26 Expenditures - $199,300
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
96
Goals, objectives, and performance measures
Purchasing
Strategic Plan Value: Partnerships and Engagement
Department Goal: To provide quality service to City departments, protect the City's
legal interests, and act responsibly on behalf of the public by
maintaining the integrity of the City's procurement system through
the encouragement of fair and open competition.
Department Objective: Provide assistance to City employees in the purchase of
commodities and services while ensuring inclusivity in the
procurement process through fair and open competition.
Performance Measures: Quantity of FY 2025 FY 2026
Solicitations and Dollar Value FY 2022 FY 2023 FY 2024 projected Estimate
Request for Proposals 23 28 13 17 17
Request for Bids, Request for Quotes, & 54 36 25 30 30
Cooperatives
Other (Purchase Agreements, Sole Source
Purchases, Contract Renewals, Change 228 44 79 75 75
Orders, Emergency Purchases, &Assisted
Purchases)#
Dollar Value of Procurements* $12.8 $6.2 $5.7 $8.0 $8.0
(in millions)
*amount does not include all City-Wide Contract Procurements
#starting in FY23 amounts only include purchases greater than $10,000
Average Number of Bids, Proposals and
Quotes Received
3.5
3
2.5
2
1.5
1
0.5
0
23 28 13 17 17
FY 2022 I FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
97
Strategic Plan Value: Racial Equity, Social Justice, and Human Rights
Department Goal: To provide quality service to City departments, protect the City's
legal interests, and act responsibly on behalf of the public by
maintaining the integrity of the City's procurement system through
the encouragement of fair and open competition.
Department Objective: Provide assistance to City employees in the purchase of
commodities and services while ensuring inclusivity in the
procurement process through fair and open competition.
Performance Measures:
Request for Bids, Request for Proposals, FY 2025 FY 2026
and Request for Quotes received from FY 2022 FY 2023 FY 2024 projected Estimate
Minority and Women Business Enterprises
Number of bids received by MBE/WBE 17 18 7 15 15
vendors
Number of bids awarded to MBE/WBE 12 6 0 5 5
vendors
Percentage of bids from MBE/WBE vendors 70% 33% 0% 33% 33%
that were successful
Central Services
Strategic Plan Value: Partnerships and Engagement
Department Goal: To provide quality service to City departments, protect the City's
legal interests, and act responsibly on behalf of the public by
maintaining the integrity of the City's procurement system through
the encouragement of fair and open competition.
Department Objective: To achieve efficiency and cost savings by utilizing resources,
technology, sharing of resources, or other methods in order to
provide cost effective services to the residents of Iowa City.
Performance Measures: FY 2025 FY 2026
Cost Savings for Standard Letters FY 2022 FY 2023 FY 2024 projected Estimate
Processed
Quantity of Standard Letters 101,376 100,089 92,025 90,000 88,000
Cost Savings Using City Mail
Machine/Mailing Services vs. Standard $9,582 $7,161 $8,732 $8,000 $7,950
Mail
98
Strategic Plan Value: Climate Action
Department Goal: To provide quality service to City departments, protect the City's
legal interests, and act responsibly on behalf of the public by
maintaining the integrity of the City's procurement system through
the encouragement of fair and open competition.
Department Objective: Minimizing the environmental impact by providing a means to reuse
our current equipment and furniture. Providing assistance to City
employees with the transfer and disposal of surplus equipment
through the transfer to other City Departments, on-line bidding, the
sale or transfer to other government agencies, or through donation
or sale to non-profit organizations.
Minimizing the environmental impact through the migration of paper
documents to scanned documents.
Performance Measures: FY 2025 FY 2026
Migration from Paper Copies to FY 2022 FY 2023 FY 2024 projected Estimate
Electronic Documents
Paper Copies 1,278,173 1,256,762 1,126,980 1,100,000 1,050,000
Pounds of CO2 Used 11,759 11,562 10,368 10,120 9,660
1,400,000 14,000
1,200,000 12,000
1,000,000 .1 10,000
800,000 8,000
600,000 6,000
400,000 4,000
200,000 2,000
U U U U U
0 0
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
u Paper Copies Pounds of CO2 Used
Performance Measures: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Surplus Equipment Sold Projected Estimate
Number of Bids Received 1,848 1,951 2,008 2,000 2,000
Dollar Value of Surplus Sold $153,031 $177,561 $375,976 $200,000 $200,000
99
Revenue
The Revenue Division is responsible for the customer service, billing, and collection procedures
for 27,257 City of Iowa City utility accounts and 200 Landfill accounts. The Division also records
and reconciles all City receipts and banking activity.
The Division strives to provide excellent customer service and timely and accurate billings to City
and Iowa City utility and landfill customers, minimize revenue written off as uncollectible, and
accurately record all customer receipts.
General Fund Activities:
• The Revenue division is responsible for the customer service, billing, and collection
procedures City utility customer accounts and landfill customer accounts. The division also
records and reconciles all City receipts and banking activity.
Recent Accomplishments:
• Upgraded to Munis 2021 .12.
• Upgraded to a new version of the meter reading software.
• Decreased the number of estimated utility bills.
Upcoming Challenges:
• Change credit card processors.
• Work with Tyler Support to get outstanding Munis tickets resolved.
• Promote the Utility Donation Program.
T
1
i
100
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2026 budget.
Financial Highlights
Approximately 62.0% of the Revenue activity budget is for personnel wages and benefits. Overall,
Revenue has a 5.3% increase in expenditures.
Revenue
IF FY26 Expenditures - $1,347,600
Services
Personnel
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
101
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: Improve customer service through expanded payment/service request
options.
Department Objective: Increase the number of transactions conducted online and by Intelligent
Voice Recognition system
Performance Measures: FY 2022 FY 2023 FY2024 FY 2025 FY 2026
Projected Estimated
Active Accounts 27,112 27,118 27,231 27,351 27,471
Total Calls 19,284 21,878 21,467 21,467 21,467
Average Speed to Answer 13 seconds 13 seconds 14 seconds 13 seconds 13 seconds
FY 2022 FY 2023 FY2024 FY 2025 FY 2026
Web Start/Stop Service Projected Estimated
Customer Transactions 6,246 6,041 5,746 5,746 5,746
% Change 5.24% -3.27% -4.88% 0.00% 0.00%
FY 2022 FY 2023 FY2024 FY 2025 FY 2026
Projected Estimated
% Utility Customers on Surepay 32.07% 33.09% 33.92% 35.00% 36.00%
% Utility Customers on Ebilling 42.19% 44.79% 45.87% 47.00% 48.50%
60.00%
50.00%
40.00%
30.00%
20.00%
10.00%
0.00%
FY 2022 FY 2023 FY2024 FY 2025 Projected FY 2026 Estimated
■%Utility Customers on Surepay ■%Utility Customers on Ebilling
FY 2022 FY 2023 FY2024 FY 2025 FY 2026
Payment Method Projected Estimated
Total Receipt Transactions 344,783 344,675 346,020 347,500 349,000
Web Transactions 133,594 136,399 141,528 145,950 150,070
IVR Transactions 7,114 7,993 5,956 6,500 7,000
% Web Transactions of Total 38.75% 39.57% 40.90% 42.00% 43.00%
Transactions
Change in Web Transactions 4.89% 2.10% 3.76% 3.12% 2.82%
% IVR Transactions of Total 2.06% 2.32% 1.72% 1.87% 2.01%
Transactions
Change in IVR Transactions (%) -3.66% j 12.36% j -25.48% j 9.13% j 7.69%
102
Risk Management
The Risk Management Division strives to:
• Promote a safe and healthy work environment.
• Reduce costs related to accidents and injuries.
• Protect the resources and assets of the City of Iowa City.
• Manage in an efficient manner the City's self-insured workers' compensation, liability, and
property claims.
Risk Management Fund Activities:
• The Risk Management division is responsible for managing the City's property and casualty
risks and selecting prudent and cost-effective solutions to minimize the financial impact of
losses to the City. Risk Management also coordinates the City's safety and OSHA programs.
1
Sattymattem
Recent Accomplishments:
• Implemented a Return-to-Work Program for workers' compensation injuries.
• Revised the City's property values listing for insurance purposes.
• Completed property appraisal of the Wastewater Plant that assigned replacement cost
values to each building.
Upcoming Challenges:
• Close out the March 2023 tornado claim.
• Insurance renewals.
• Maintain Safety Certifications for existing divisions.
103
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2026 budget.
Financial Highlights
Services expenditures make up 84.3% of expenditures or $1 ,545,600, primarily determined by
insurance claims.
Risk Management
FY26 Expenditures - $1,834,400
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
r
104
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: Protect the resources and assets of the City of Iowa City.
Department Objective: Work with City divisions to protect employees from injury and
promote accident prevention.
Performance Measure: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
Hours of safety training provided to 478 497 508 525 535
employees
Hours of Safety Training
provided to employees
540 5
530
520
510
500
490
480 4
470
460
450
440
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
Performance Measure: CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Projected Estimate
Injury Rate (percentage of workers 7.27% 5.69% 3.87% 5.50% 5.50%
injured in a given year)
Performance Measure: CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Projected Estimate
Lost Day Rate (percentage of
workers who missed work days due 2.52% 2.91% 2.00% 2.00% 2.00%
to work related injury)
105
Information Technology Services
The Information Technology Service (ITS) Division:
• Provides standardization, integration, and security for City data systems.
• Monitors critical services for early alerting to problems.
• Provides 247 support for our clients.
• Maintains Disaster Recovery site for all City data.
• Maintains Virtual Environment to reduce hardware costs, increase efficiency of hardware in-
use, and augment Disaster Recovery plan for City data.
• Effectively administers the Replacement Schedule to ensure technology is meeting client
requirements.
• Manages the City video camera system.
• Supports and enhances e-government services wherever possible.
• Manages the City's fiber optic network.
• Monitors technology changes for potential cost savings.
• Perform tasks and design Information Technology Systems that reduce our carbon
footprint.
Information Technology Services Fund Activities:
• ITS Operations includes server management, legacy system management, software
development, system integration, desktop computer management and support, data network
design and management, website application development and management, City phone
systems support, and fiber optic network design and management.
• ITS Equipment Replacement Reserve is an account for funding capital assets valued at
$5,000 or more. The funds collected in this account are dedicated to the replacement of the
designated item.
Recent Accomplishments:
• Network Infrastructure upgrades to replace legacy equipment.
• Munis and Energov upgrades to enhance functionality and usability for staff and citizens.
• Upgrade VMware to better support city staff remote access to applications and data.
Upcoming Challenges:
• Rising operational costs of critical hardware and
software.
• Wireless system upgrade and expansion for better
coverage in public spaces.
• Migrate citizen data sites to cloud services. T
106
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2026 budget.
Financial Highlights
Services expenditures increased by 21 .5% in the fiscal year 2026 budget primarily due to ITS
equipment replacement chargebacks.
Information Technology Services
FY26 Expenditures - $3,287,700
Capital Outlay
Staffing Level Change Summary
There are no staffing level changes planned for the fiscal year 2026.
107
Goals, objectives, and performance measures
Strategic Plan Value: Climate Action
Department Goal: Reduce datacenter electric consumption to be sustainable via
Virtualization.
Department Objective: Control growth of Datacenter Electricity Consumption year over
year and be energy conscious in decisions.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Performance Measures: Projected Estimate
Total number of Kilowatt hours
of electricity consumed 85,065 87,328 90,734 91,500 92,500
Change (year/year) 11.5% 2.7% 3.9% 0.8% 1.1%
Kilowatt Hours Consumed
94,000 14.0%
92,000 12.0%
90,000 10.0%
88,000 8.0%
86,000 6.0%
84,000 4.0%
82,000 2.0%
80,000 0.0%
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
oTotal number of Kilowatt hours of electricity consumed
Change(year/year)
Strategic Plan Value: Partnerships and Engagement
Department Goal: Strive for 99.99% (Four-9's standard) uptime for internet services.
Department Objective: Internet service is critical for public safety access, email
communication, and citizen access to City information on iowa-
city.org website at 99.99% (maximum 4.32 minutes downtime per
month).
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Performance Measures: Projected Estimate
Uptime Percentage 99.97% 99.98% 99.97% 99.98% 99.99%
108
Strategic Plan Value: Partnerships and Engagement
Department Goal: Collaborate on projects to allow for cost savings and greater
utilization of resources.
Department Objective: Work with University of Iowa, Iowa City Community School, and
private vendors to collaborate on fiber projects.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Performance Measures: Projected Estimate
Number of projects the city has
collaborated with an outside 8 7 5 5 5
entity.
Number of Iowa City school
facilities connected to City 20 20 20 20 20
backbone fiber cable
Strategic Plan Value: Climate Action
Department Goal: Collaborate on projects to allow for cost savings by reducing paper
usage and printer numbers.
Department Objective: Partner with Purchasing, Accounting and Finance Administration
to collaborate on paperless projects.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Performance Measures: Projected Estimate
Number of printers owned by 89 96 94 92 90
the City.
Strategic Plan Value: Climate Action
Department Goal: Reduce workstation electric consumption to be sustainable via
Virtualization.
Department Objective: Replace desktop workstation with lower power consuming thin
clients.
FY 2022* FY 2023 FY 2024 FY 2025 FY 2026
Performance Measures: Projected Estimate
[Total number of thin clients
125 125 105 100 100
* People returned to the office and tablet use picked up.
Strategic Plan Value: Partnerships and Engagement
Department Goal: Create efficient processes for enhance existing processes.
Department Objective: Enhance or replace existing processes.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Performance Measures: Projected Estimate
Number of Laserfiche Forms 66 110 175 200 225
and Workflow processes built.
109
o
y.
Police
Department
-. - - • - -• • - • •
—• — .. . 0 .. — � 00 — I . . --
Police Department
Department Mission
"To work in partnership with the community, enhance trust, protect with courage and
compassion, and empower victims of crime through excellence in service."
Core Values
1 . Respect for human rights and dignity.
2. Fairness and impartiality.
3. Honesty and transparency.
4. Accountability.
5. Community service and partnership.
6. Dedication to public service.
Department Description
The Police Department maintains 114.26 Full-time Equivalents which is made up of 85
sworn officers and 29.26 non-sworn personnel which is allocated across the Department's
three divisions and 10 activities. The Iowa City Police Department's comprehensive annual
report can be viewed online by visiting and clicking on the Resources
and Documents tab.
budget continuesto prioritize
Strategic • . of
safety • well-being with a
Listoncommitment to exploring progressive
strategies to positively impact the
111
Police
Police Police Field
Administration
� • • Services Operations
Support
Station
Masters Investigation
Crime Other Field
Prevention
Crossing
Guards
• •
Identification:
A Animal
Services
Funds/Divisions
General Fund:
• Administration
• Support Services
• Field Operations
112
Department Staffing
The Police Department has 114.26 FTE across 3 divisions and 10 activities.
Senior Management
s \ ,
i
Police Captain Police Captain
Support Services Field Operations
Scott Gaarde Denise Brotherton
Police Staffing FTE by Activity
11.00 2.00 3.00 5.00
7.50
4.00
7.50
8.26
65.00
■Police Admin ■Station Masters -Crime Prevention
■Records&Identification■Police Support Admin ■Animal Services
■Patrol ■Criminal Investigation ■Other Field Operations
Sworn
Civiilan
113
FY26 Budget - $18,688,500
�� ■Police Admin
■iii�'i
■Station Masters
Crime Prevention
■Crossing Guards
■Records& Identification
■Police Support Admin
. i% Animal Services
■Patrol
Criminal Investigation
■Other Field Operations
Historical Police Department Expenditures
by Division
$20,000,000
$15,000,000
$10,000,000
$5,000,000
2023 2024 2025 2025 2026 2027
Actual Budget Budget Revised Budget Projected
■Police Administration ■Support Services .Field Operations
Police Department
Police Admin $ 901,900 Expenditures by
Station Masters $ 468,600
Crime Prevention $ 995,600 Category
Crossing Guards $ 76,600
Records & Identification $ 522,900
Police Support Admin $ 1,031,100
Animal Services $ 1,168,300
Patrol $ 11,140,400
Criminal Investigation $ 1,862,100
Other Field Operations $ 521,000
$ 18,688,500 ■Personnel
Services
Supplies
Capital
Outlay
114
Police Administration
The Police Administration oversees the Department's two operating divisions, Support
Services and Field Operations.
General Fund Activities:
• Police Administration manages the police department including staffing, facilities,
policies, etc.
Recent Accomplishments:
• Tier 2/3 Lexipol policy and procedure re-write in process.
• Completed the 4th year of the four-year cycle for the 8th CALEA Accreditation award.
• Partnered with University of Iowa Public Policy Center and completed initial study of
disparity in traffic stops, expanding upon previous St. Ambrose traffic study.
• Recruiting and hiring diverse applicants, achieving a high of 17% female sworn staff.
Upcoming Challenges:
• Continue to recruit a diverse applicant pool to fill current vacancies.
• Maintaining appropriate staffing to fill specialty positions.
IP
4
115
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2026 budget.
Financial Highlights
Expenditures increased by 5.9% or $45,665 over revised fiscal year 2025 primarily due to
personnel expenses.
Police Administration
FY26 Expenditures - $901 ,900
Personnel —
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
116
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: Commit to excellence in leadership, resource management,
service-delivery and improving our city and neighborhoods.
Department Objective: Maintain Commission on Accreditation for Law Enforcement
Agencies, Inc. (CALEA) accredited agency status compliance
each year.
CY 2021 CY 2022 CY2023 CY 2024 CY 2025
Performance Measures: Projected Estimate
Maintain compliance of CALEA Yes Yes Yes Yes Yes
accreditation
Universal Crime Reporting(UCR 1)
Violent Crimes rate (includes murder,
non-negligent manslaughter,forcible CY 2024 CY 2025
rape,robbery,and aggravated assault) CY 2021 CY 2022 CY2023 projected Estimate
Iowa City 207 265 337 245 205
Average of Comparable Cities not
in Iowa* 232 428 509 available 326
Universal Crime Reporting
(UCR 1) Property Crimes CY 2024 CY 2025
(includes burglary, larceny- CY 2021 CY 2022 CY2023 projected Estimate
theft, and motor vehicle theft)
Iowa City 1,264 1,826 1,939 1,349 1,615
Average of Comparable Cities 1726 2367 2993 not
in Iowa* , , , available 2,477
* "Since crime is a sociological phenomenon influenced by a variety of factors, the FBI
discourages ranking locations or making comparisons as a way of measuring law enforcement
effectiveness."*FBI Crime Data Explorer,
https://cde.ucr.cjis.goWLATEST/webapp/#/pages/explorer/crime%rime-trend
3,500
2,993
3,000
2,500 2,367 2,477
2,000 826 1, 1,939
1,726 1,615
1,500 1,264 1,349
1,000
428 509
500 207 ■.232 337 ll ■, 245 205 326
0 ll ■ 0 0 M■
CY 2021 CY 2022 CY2023 CY 2024 Projected CY 2025 Estimate
■Violent Crime Rate Iowa City ■Violent Crime Rate comparable cities
■Property Crime Rate Iowa City ■Property Crime Rate comparable cities
117
Police Support Services
The Support Services Division supports or provides services to Field Operations. The
division is commanded by a captain and is organized into the following activities:
General Fund Activities:
• Support Administration is responsible for the management and oversight of the
Support Services Division.
• Records is responsible for the recording of information, the housing and maintenance
of departmental records, the researching, compilation, reproduction and forwarding of
data to satisfy public and interdepartmental requests and complies statistics for the
National Crime Reporting System.
• Animal Services operates as a public safety/enforcement agency for the protection of
the public and animals of the City. The division also operates an animal shelter. The
facility houses animals available for adoption, stray animals, and surrendered animals.
• Station Masters are responsible for staffing the police department's front desk on a
24 hour basis. They answer incoming phone calls from the public, release impounded
vehicles, enter and confirm arrest warrants, assist sworn officers in the researching
and gathering of data and assist walk-in traffic.
• Community Outreach aims to establish collaboration with community partners and
works to maintain relationships in the community which foster positive communication
and interactions between the police department and the public. The unit consists of a
Community Outreach Sergeant, two Community Outreach Assistants, one of which
focuses on Immigrant & Refugee Communities, and a Downtown Liaison Officer. The
Community Outreach Sergeant also oversees a strategic partnership with Shelter
House, the goal of which is to address quality of life issues and issues of
homelessness while reducing police contact.
• School Crossing Guards staff assigned locations where children cross busy
roadways on their way to and from school.
Recent Accomplishments:
• The hiring of a full time Civilian Crime Analyst — uses a variety of law enforcement-
related data, including computer-aided dispatch, police reports and mapping to
determine trends to address current issues relating to policing. The Crime Analyst
also collaborates with community partners to improve communication and data sharing
with the goal to better understand crisis calls and will develop and implement effective
strategies used to deal with such calls.
• Implementation of the Crisis Response Officer to respond with a civilian Mental Health
Liaison to crisis events and provide follow up to resources for those in need.
Additionally, the Crisis Response Team works closely with Street Outreach to reach
the unhoused members of the Iowa City community.
• Initiated the on-call rotation for Animal Services to improve response during incidents
outside of business hours.
118
Upcoming Challenges:
• With an increase in calls for service and animal surrenders at the Iowa City Animal
Services division, current staffing levels remain insufficient for care of the animals.
• Fill Community Relations Officer that has been vacant since 2020 due to staffing
challenges.
• Add a second Crisis Response Officer to co-respond with the Mental Health Liaison
assigned to evening hours to improve community response.
-zr-
119
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2026 budget.
Financial Highlights
Overall Police Support Services expenditures increased 3.3%
Police Administration expenditures increased 5.9%.
Station Masters expenditures increased 4.6%.
Crime Prevention expenditures increased 7.7%.
Crossing Guards expenditures decreased 23.1%.
Records expenditures increased 0.9%.
Police Support Admin expenditures increased 3.0%.
Animal Services expenditures increased 3.1%.
Overall changes in each activity are primarily personnel expenses.
Support Services FY26 Expenditures
by Activity
■Station Masters
■Crime Prevention
■Crossing Guards
Records& Identification
Police Support
Administration
Staffing Level Change FY26 Support Services
Summary Budget - $4,263,100
There are no staffing level 0
changes in the fiscal year 2026
budget. ■Personnel
■Services
■Supplies
120
Goals, objectives, and performance measures
Strategic Plan Value: Racial Equity, Social Justice, and Human Rights;and Partnerships
and Engagement
Department Goal: Enhance community relations and promote minority recruitment. The
Department hopes the minority community will also gain a better
understanding of a police officer's job.
Department Objective: Develop programs designed to promote interaction between
community members and officers. A better understanding of the job
will also enhance recruitment of minority citizens.
Performance Measures: CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Projected Estimate
Community Outreach Events 166 153 127 148 150
Community Presentations 70 94 44 69 75
Public Education 0 2 0 1 1
Efforts on Rights
Community Partnerships Events 67 108 145 106 120
k
Community Partnerships Events
I
Public Education
Efforts on Rights
Community Presentations
AOL
Community Outreach Events
0 50 100 150 200
■CY 2025 Estimate .CY 2024 Projected ■CY 2023
■CY 2022 ■CY 2021
Strategic Plan Value: Partnerships and Engagement
Department Goal: Increase the efficiency in which lost pets and owners are reunited.
Department Objective: Increase the number of pets that are licensed and/or implanted with a
microchip. Outsourcing licensing will be evaluated, as other
jurisdictions have found that privatization has increased community
artici ation.
CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Performance Measures: Projected Estimate
Pets Micro-chipped 925 977 1,000 967 980
Licensed Pets 4,328 4,098 4,076 4,167 4,200
121
Police Field Operations
The Police Field Operations Division is organized into two sections: Patrol and Investigations.
The division is commanded by a captain.
General Fund Activities:
• Patrol: The patrol section is the largest section in the department and is responsible
for handling calls for service from the public in addition to handling special
assignments and self-initiated activities. Officers are responsible for the protection of
life and property, and help maintain peace, order, and safety for all. The patrol section
is divided into three watches (shifts) providing 24-hour service. Each watch is under
the supervision of a Lieutenant and two Sergeants. In addition to the traditional patrol
units, the patrol section also has a canine unit, bicycle officers, Community Service
Officers (CSOs), a Special Response Team (SRT), a Crisis Negotiation Team (CNT)
and provides Crime Scene Technicians (CST) for the processing of crime scenes and
Technical Accident Investigators (TI) to investigate vehicle crashes.
• Investigations: The investigations section is responsible for the investigation of
criminal activity beyond that which is conducted by the patrol section. The
investigations section is headed by a lieutenant and two sergeants. The investigations
section has investigators assigned to the Johnson County Drug Task Force, Domestic
Abuse, and a Street Crimes Unit, in addition to general crime investigators.
• Other Field Services: Criminal forfeiture is an action brought as a part of the criminal
prosecution of a defendant and requires that the government indict (charge) the
defendant. The money or items that are forfeited can only be used by law enforcement
for law enforcement equipment or law enforcement related activities. The money or
items cannot be used to supplant a budget or budgeted item. Forfeiture is governed
by State of Iowa Code chapter 809 in addition to federal guidelines.
Recent Accomplishments:
• Successful recruitment efforts resulted in 8 new hires in 2024.
• ICPD is an active participant and partner in Johnson County Community Violence
Intervention.
• ICPD continued to be the highest utilizer of the Guidelink Center amongst local law
enforcement.
• Iowa City continued a downward trend in shootings from 2020 and 2021 .
Upcoming Challenges:
• Continue focus on decreasing disproportionality in police contacts.
• Maintain current staffing levels with an emphasis on officer retention.
122
• Provide substantive training opportunities to support competence and professionalism.
• Identifying and evaluating current crime trends and micro hot spots to best target
violent crime with limited resources.
• Increasing officer participation in community events and neighborhood foot patrols to
build trust, open communication, and partner with the community with limited staffing
and calls for service demands.
• Budget constraints due to increased cost of updating required technology (body-worn
cameras, Tasers, software, etc.)
123
Budget highlights
Service Level Change Summary
As staffing levels increase, specialty positions will be filled, including the previously approved
second sexual assault investigator.
Financial Highlights
Overall expenditures increased 5.4% which is primarily personnel expenses.
Field Operations FY26 Expenditures by
Activity
■Patrol
■Criminal Investigations
■Other Field Operations
Field Operations FY26 Expenditures
$13,523,500
��M.
■Personnel
■Services
■Supplies
■Capital Outlay
h
Staffing Level Change Summary
There are no staffing level changes included in the fiscal year 2026 budget.
124
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: Traffic crash reduction.
Address the impact of underage drinking on downtown and near downtown
neighborhoods.
Department Objective: Increase OWI and traffic enforcement.
Continue alcohol compliance checks, bar checks, and directed party patrols,
reduce response time to loud party calls.
CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Performance Measures: Projected Estimate
OWI Arrests 543 656 395 531 500
Traffic Stops 7,514 8,664 5,267 7,148 7,500
Traffic Accidents and Average CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Damage Projected Estimate
Accidents* 1,551 1,480 1,573 1,534 1,550
Average Damage, Reportable 5,164 4,765 4,876 4,935 5,000
Accident*
* Iowa City Police Officers respond to all calls for traffic accidents. Average damage is collected only for reportable
accidents; reportable accidents include those causing personal injury or property damage over$1,500.
CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Bar/Compliance Checks Projected Estimate
Bar Checks Performed 147 302 267 238 240
Compliance Checks 50 51 34 45 50
Response Time: Loud Party CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Complaints (in minutes) Projected Estimate
Call to Dispatch 4:29 2:32 2:48 3:03 3:00
Dispatch to On Scene 9:40 9:03 8:48 8:37 8:25
Response Time
(in minutes)
14:24
12:00
9:36 9:40
7:12 9:0 8:48
4:48
2:24 4.29 2:48
0:00
CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Projected Estimate
Call to Dispatch ■Dispatch to On Scene
125
Strategic Plan Value: Racial Equity, Social Justice, and Human Rights
Department Goal: Identify and implement an achievable goal to reduce disproportionality in
arrests.
Department Objective: The Police Department strives to provide services to members of the
community in a manner which is fair and equitable. This includes the manner
in which it enforces the law and makes arrests. The Department will reduce
its disproportionality in arrests through officer education and training, in
conjunction with supervisory coaching and monitoring.
CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Performance Measures: Projected Estimate
Total # of Charges 4,013 4,746 4,303 4,354 4,400
Total # of Charges -White 2,305 2,629 2,230 2,388 2,400
Total # of Charges - Black 1,623 2,012 1,989 1,874 1,900
Total # of Charges -Asian 44 65 47 52 50
Total # of Charges -Am. 9 g 3 7 8
Indian
Total # of Charges - 32 31 34 32 32
Unknown
5,000
4,500
4,000
3,500
3,000
2,500
2,000
1,500
1,000
500
0
CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Projected Estimate
■Total#of Charges-White .Total#of Charges-Black ■Total#of Charges-Asian
■Total#of Charges-Am. Indian .Total#of Charges-Unknown
126
- l
I
Fire Department
Contact information
Fire Chief: Scott Lyon Telephone: 319-356-5260
Website: www.icgov.org Address: 410 E. Washington Street
127
Fire Department
Department Mission
The mission of the Iowa City Fire Department is to protect our community by providing
progressive, high-quality emergency and preventive services.
Department Description
The Iowa City Fire Department is dedicated to providing the community progressive, high-
quality emergency and preventive services. Sixty-six full-time firefighters provide fire,
medical, technical rescue, and hazardous materials emergency response to approximately
75,000 residents in the 26 square-mile incorporated area of Iowa City, including the
University of Iowa main campus. The department operates from four fire stations and staffs
four engine companies, one truck company, and a command vehicle. The Iowa City Fire
Department collaborates with many other fire protection agencies at the local, state, and
federal levels. Specialty areas include: Fire Investigations, the Johnson County Hazardous
Materials Response Team, and Special Operations Response Team. The Iowa City Fire
Department seeks to enhance the safety of our citizens and visitors.
"The Iowa City Fire Department continues to
provide high quality emergency services
through high performance, critical
partnerships, and being part of our
"� community. This budget represents our
commitment to continuous quality
improvement."
-Chief Lyon
128
Fire
Administration
Emergency Fire Training
• • Operations
Funds/Divisions
General Fund:
• Fire Administration
• Emergency Operations
• Fire Prevention
• Fire Training
129
Department Staffing
The Fire Department has 66 FTE across 4 divisions and 4 activities.
Senior Management
PO�+
Deputy Fire Chief
Eric Nurnberg
i�moo". a -� w,,,,,�rj,�, e .� +✓�3 V
cT?'
Fire Marshal Battalion Chief Battalion Chief Battalion Chief
Troy Roth Greg Tinnes Brian Rohr Zach Hickman
Fire Department FTE by Division
w
■Fire Administration
■Fire Emergency Operations
` ■Fire Prevention
r ■Fire Training
_.Jim
130
Fire Department
FY26 Expenditures by Division
$11,004,200
Fire Emergency
Operations
83
Fire Administration
13%
Fire Training
2%
Fire Prevention
2%
r
y tlM
v I �
131
Fire Administration
The Fire Administration division is under the direction of the Fire Chief. The Fire Chief is
responsible for all department activities as set out by federal and state laws, and City of Iowa
City ordinances. The Deputy Fire Chief is the second in command and is responsible for
operational oversight, homeland security initiatives, fire service accreditation, large
purchases, maintenance of buildings and grounds, and other special projects. The three
battalion chiefs have assigned administrative duties to include the health & safety oversight,
uniform procurement, annual physicals and immunizations. Fire administration also manages
the weather alert sirens and emergency management functions within the City of Iowa City.
The Iowa City Fire Department strives to accomplish the goals and objectives that flow from
the City of Iowa City Strategic Plan and the Iowa City Fire Department Strategic Plan. Both
are community driven documents. The Iowa City Fire Department was accredited by the
Commission on Fire Accreditation International (CFAI) for a five-year period beginning in
August of 2008. The department was reaccredited in 2013, 2018, and 2023. The Iowa City
Fire Department is one of only a handful of organizations worldwide to achieve and maintain
accredited status for over 15 years. The maintenance of fire service accreditation requires a
rigorous commitment to continuous quality improvement by all staff.
The budget for Fire Administration governs the acquisition, maintenance, and oversight of all
resources not otherwise associated with Emergency Operations, Fire Prevention, or Fire
Training. The budget includes oversight of fixed facilities as well as the furnishings and
resources that enable emergency operations personnel to be fit and ready to respond 24/7.
The majority of the Administration budget goes towards routine maintenance and upkeep of
the fire stations, the furnishings and equipment for not only routine business but also the
equipment and resources related to the Iowa City Fire Department wellness/fitness initiative.
Activities:
Fire Administration is responsible for all departmental activities, accreditation, the purchase,
and maintenance of computer hardware & software, and building maintenance. The
department attained reaccredited agency status through the Commission on Fire
Accreditation International in August 2023.
Recent Accomplishments:
• Achieved reaccredited status with acceptance of Annual Compliance Report (ACR) 1
of 5.
• Replaced and upgraded body armor inventory.
• Replaced two command staff vehicles.
• Fully implemented new Records Management System (RMS).
• Completed design documents for Station 1 retrofit.
• Replaced apparatus bay floor at Station 1.
• Specified and ordered three fire engines to help modernize fleet.
132
• Upcoming Challenges:
• Maintaining accredited agency status.
• Enhancing health and wellness of members through NFPA 1582 physicals.
• Creating new department strategic plan.
• Overhaul of Community Risk Assessment and Standard of Cover (CRASOC).
• Increased strain on members due to ever-increasing operational and administrative
demands.
• The Computer Aided Dispatch (CAD) product in use since the JECC's inception is
inadequate to serve the ICFD.
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2026 budget.
Financial Highlights
Overall expenditures show a 19.6% decrease for 2026. This is primarily due to contingency
for new staffing decreasing from $700,000 to $300,000 in 2026.
Fire Administration
FY26 Expenditures - $1,378,500
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
133
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: Maintain Insurance Services Office (ISO) Public Protection
Classification of 2.
Department Objective: Maintain Commission on Fire Accreditation International (CFAI)
accredited agency status by timely submission of Annual
Compliance Report (ACR).
Implement strategic and specific recommendations accepted from
2023 CFAI reaccreditation report.
Pursue candidacy for international re-accreditation status in 2027
Achieve accredited agency status in 2028
Performance Measures:
Meet ACR requirements to maintain CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
CFAI accredited agency status Projected Estimate
ACR Submitted Yes Yes Yes Yes Yes
Number of reaccreditation report CY 2024 CY 2025
adopted recommendations CY 2021 CY 2022 CY 2023
Projected Estimate
implemented
Strategic Recommendations 6 of 8 8 of 8 0 of 14 1 of 14 1 of 14
CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Maintain ISO Class 2 rating Projected Estimate
Rating 2 2 2 2 2
134
Emergency Operations
The Fire Emergency Operations is under the direction of the Deputy Fire Chief. The division
works a three-shift system. Each duty shift is comprised of 24 hours and consists of one
Battalion Chief, one Captain, four Lieutenants, and 14 Firefighters. Minimum daily staffing for
the department is 16 emergency response personnel. This division is directly responsible for
all emergency incident response. Calls for service are divided into four categories: fire
suppression, emergency medical services, technical rescue, and hazardous materials.
Activities:
• Emergency Operations services include fire suppression, emergency medical services,
technical rescue, and hazardous materials response. The Fire Department responds to
over 9,000 emergency incidents annually.
Recent Accomplishments:
• Operational tempo continues to increase dramatically. Calendar year 2024 will see a 5
percent increase over the previous year, with call volume increasing 40 percent over
the previous 5 years.
• Obtained new extrication equipment to support technical rescue and automobile
extrication operations.
• Enhanced instances of lives saved during cardiac arrest events.
Upcoming Challenges:
• Increasing experience with cardiac arrest in our community.
• Instances of concurrent emergencies continues to increase — 55% in current calendar
year.
• ICFD mitigated 9,212 emergencies in 2023, which required 10,943 unit responses.
• Projected to mitigate 15,000 emergencies in 2030, requiring 17,815 unit responses.
• Emergency activity by hour has slowly normalized in Iowa City, so that tempo is similar
20 hours per day. This impacts operational personnel negatively.
• Deployment model for west side of the river should be considered as only one fire
engine serves the city west of Riverside Drive.
• Self-Contained Breathing Apparatus (SCBA) nearing end of useful life. Replacement
likely to cost more than $500,000.
• Current SCBA compressor at Station 1 nearing the end of useful life and may require
replacement prior to SCBA inventory.
• Managing apparatus replacement schedule with several new fire truck replacements in
the next few years.
135
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2026 budget.
Financial Highlights
Capital Outlay expenditures decreased by $45,000 in the fiscal year 2026 and services show
a 9.8% increase.
Fire Emergency Operations
FY26 Expenditures - $9,151,400
Capital 20utlay'
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
136
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: Confine fires to the room or object of origin for at least 40% of
all commercial and residential fires.
Department Objective: Arrive at incident location within six minutes of dispatch center
notification, 90% of the time.
Performance Measures:
Total Calls and Percentage CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Overlapping Projected Estimate
Total Calls 8,106 9,039 9,212 9,581 9,964
Percentage Overlapping 47.0% 50.7% 50.0% 54.0% 56.0%
12,000 58.0%
10,000 56.0%
54.0%
8,000 52.0%
6,000 • 50.0%
4,000 48.0%
46.0%
2,000
44.0%
0 42.0%
CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Projected Estimate
Total Calls Percentage Overlapping
Emergent Fire Response (All) CY 2024 CY 2025
Citywide CY 2021 CY 2022 CY 2023 projected Estimate
% Compliance 66% 73% 73% 72% 71%
Goal % Compliance 90% 90% 90% 90% 90%
Goal In Minutes < 6:24 < 6:24 < 6:24 < 6:24 < 6:24
EMS Response Citywide CY 2024 CY 2025
CY 2021 CY 2022 CY 2023 projected Estimate
% Compliance 59% 65% 64% 63% 62%
Goal % Compliance 90% 90% 90% 90% 90%
Goal In Minutes I < 6:00 < 6:00 < 6:00 < 6:00 < 6:00
CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Fire Control Projected Estimate
Building Fires 31 41 37 Unknown Unknown
Fires confined to object of origin 13 17 12 Unknown Unknown
Fires confined to room of origin 13 13 13 Unknown Unknown
Fires confined to floor of origin 3 4 9 Unknown Unknown
Confined to building of origin 0 4 3 Unknown Unknown
Beyond the building of origin 2 3 0 Unknown Unknown
% Compliance 84% 73% 67% Unknown Unknown
137
Fire Prevention
The Fire Prevention Division continues to serve the citizens of Iowa City through fire code
enforcement, plans review, fire origin and cause determination, and public education
programs.
Activities:
• Fire Prevention is directed by a Fire Marshal, who in-turn reports to the Deputy Fire
Chief. The Fire Marshal is directly responsible for organizing all fire prevention activities,
including fire/arson investigation, code enforcement inspections, plan reviews, and public
education. One firefighter from each shift serves as shift fire inspector, and conducts
inspections of liquor license establishments, schools, day care centers, churches, and
City buildings. Emergency operations personnel conduct fire safety inspections of all
commercial and University of Iowa buildings.
Recent Accomplishments:
• Enhanced technical expertise and certification level of Fire Marshal.
• Engaged three collateral-duty shift inspectors to inspect churches, day cares,
government buildings, hospitals, schools and businesses with liquor licenses.
• Operations companies completed 1 ,406 inspections of commercial and University of
Iowa buildings.
• Implemented Community Connect program to enhance two-way information sharing
with citizens and property
owners.
• Continued to conduct child safety
seat installs at ICFD facilities. �'� �' �
• Facilitated Youth Emergency
Services camps forjunior and
senior high students. �.... ..r
• Began to upgrade Knox Box ' 1"
system in fire apparatus. 130 �
• Expanded residential Knox Box
program for elderly citizens.
;; �..
138
Upcoming Challenges:
• Significant need exists to transform Fire Prevention Bureau to a Community Risk
Reduction Program with enhanced and expanded services.
• Plans review, code interpretation, public education and fire code enforcement
demands have far outpaced the capacity of the current staffing model.
• Fostering necessary engagement to maintain and enhance expertise in risk reduction
methodologies.
• Identifying best-practice models for building a community risk reduction program to
include at risk communities.
• Engaging all stakeholder groups in the community to increase engagement and
decrease risk.
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2026 budget.
Financial Highlights
The overall increase for 2026 expenditures is 6.0% with personnel making up 71 .6% of total
expenditures.
Fire Prevention
FY26 Expenditures - $263,100
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
139
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: Ensure fire prevention core programs meet projected
jurisdictional and regional service delivery demands & needs.
Department Objective: Provide fire prevention services by collaborating with and
educating the public, enforcing the codes, reviewing planned
development, and identifying the mitigating hazards so that life
and property are protected and disasters prevented.
Performance Measures:
Public education/fire
prevention community CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
contacts and staff hours Projected Estimate
Contacts (200 -Goal) 1,895 6,873 7,000 7,000 7,000
Staff Hours 1 180 1 558 1 655 1 600 600
Average Staff Hours per Event 2.52 1.35 1.5 1.5 1.5
Fire & life-safety building CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
inspections conducted Projected Estimate
Bureau 66 219 208 210 225
Commercial 973 647 803 900 900
University 138 142 165 165 1 165
Increase presence and condition of smoke alarms encountered in fire incidents to 100%
CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Smoke Alarm Status Projected Estimate
Present and working 18 17 22 14 17
Present and not working 5 1 7 5 9
None Present/Undetermined 10 20 10 25 22
Incidents 33 38 39 44 48
Percent of fires with working 54.5% 44.7% 56.4% 31.8%
alarm
Percent of Working Fire Alarms
60.0%
50.0%
40.0%
30.0%
20.0%
10.0%
0.0%
CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Projected Estimate
140
Fire Training
The Fire Training Division is under the direction of the Battalion Chief in charge of training,
who in-turn reports to the Deputy Fire Chief. The Battalion Chief in charge of training is
assisted by a Lieutenant who serves as the Training Officer. Together they plan, develop,
and coordinate in-house training activities with the assistance of the Training Committee.
This Division is responsible for training in the areas of emergency medical services, technical
rescue, fire suppression, and hazardous materials.
Activities:
Fire Training plans, develops, and coordinates in-house training activities with the
assistance of the Training Committee. Training emphases include emergency medical
services, technical rescue, fire suppression, and hazardous materials. Equipment and
apparatus purchases are also overseen by this division.
Recent Accomplishments:
• Facilitated multiple regional technical rescue and hazardous materials training classes.
• Facilitated live fire training at our training center with county mutual aid partners.
• Trained all members to the latest best practices procedures to combat high-rise
building fires.
• Augmented the hands-on training infrastructure by adding additional capacity to the
live fire burn building.
• Embarked on a three-year initiative to optimize rapid intervention (firefighter rescue)
capabilities in both the
ICFD and Johnson
A
County mutual aid
r
partners. ' J
tiJ
• ICFD members
conducted a total of 4 -
43,044 hours of training.
• Junior members
facilitating department
wide training as a F
succession planning
component.
Upcoming Challenges:
• Office, hygiene and storage space at the training center is insufficient to support the
program and must be addressed.
• The Training Officer's office space requires climate control, shower facilities, bunk
space and separation from dirty storage.
141
• Continue to add necessary augments to facility.
• Continued incremental transition to an "at-home" training model using resources
previously designated for travel.
• Staffing augments should be considered to facilitate the impending turnover of nearly
half of the department. The addition of needed additional fire stations will require major
changes to training model and training division staffing.
• Fostering internal engagement required to maintain discipline-specific expertise.
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2026 budget.
Financial Highlights
Fiscal year 2026 budget services expenditures show a decrease of 25.9% primarily due to
the 5-year inspection of the training tower in 2025.
Fire Training
FY26 Expenditures - $211,200
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
142
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: Provide a service to the community that is prepared to respond to
emergencies, natural disasters, catastrophic events, and other
events that threaten the health and safety of the public.
Department Objective: Train personnel to respond to emergencies, natural disasters,
hazardous materials events, and other such high-risk events that
threaten the health and safety of the public.
CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Performance Measures: Projected Estimate
Training hours completed per % % % % %
individual (% achieved) Achieved Achieved Achieved Achieved Achieved
Minimum (96) 100% 100% 96% 100% 100%
Goal (160) 98% j 100% j 93% j 100% j 100%
Safety Officer CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Goal: 64 Projected Estimate
Certified 25 22 26 24 24
In Process 0 0 0 0 0
Fire Officer CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Goal: 30 Projected Estimate
Certified 42 37 40 38 35
In Process 0 0 0 1 1
Haz Mat Tech CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Goal: 66 Projected Estimate
Certified 64 60 60 60 60
In Process 0 0 0 0 0
Executive Fire Officer CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Goal: 6 Projected Estimate
Certified 3 1 2 2 2
In Process 0 1 0 1 1
Chief Fire Officer CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Goal: 3 Projected Estimate
Certified 2 2 2 2 2
In Process 0 0 0 0 0
143
r •
r
J y +
Odjv
II
Parks and
Recreation
Department
Contact information
Parks & Recreation Director: Juli Seydell-Johnson Telephone: 319-356-5107
Website: www.icgov.org Address: 220 South Gilbert Street
144
Parks and Recreation Department
Department Mission
The mission of the Parks and Recreation Department is to increase community engagement
and connection by providing equitable and accessible outdoor spaces, recreation facilities
and programs to encourage interaction by all community members, protect and enhance the
natural environment; preserve the history and culture of the community in Oakland cemetery
and showcase public art throughout the park system.
Department Description
The Parks & Recreation Department provides leadership and direction to the Parks
Maintenance, Government Buildings, Recreation, and Oakland Cemetery divisions as well as
operates the Farmer's Market.
"Parks • • Recreationprovides
spaces, places and programs that
bring our communitytogether. "
Juli • - • •
145
Parks &
Recreation
Administration
Administration Park RecreationMaintenance • •- • Buildings
Perpetual
Administration Market -
Operations
Forestry
Funds/Divisions
General Fund:
• Parks Administration
• Government Buildings
• Recreation
• Parks Maintenance
• Cemetery Operations
146
Department Staffing
The Parks & Recreation Department has 46.50 FTE across 4 divisions and 7 activities.
Senior Management
11G f
Cemetery Supervisor Facilities Manager
Russell Buffington Josh Worrell
Parks & Forestry Supt. Recreation Supt
Tyler Baird Brad Barker
Parks & Recreation FTE by Activity
■Parks&Rec Admin
Government Buildings
Recreation
Park Maintenance Admin
■Park Maintenance Ops
■Forestry
■Cemetery
F
147
Parks & Recreation
FY26 Expenditures - $10,788,400
00
■Parks& Rec Admin
■Government Buildings
■Recreation
■Park Maintenance Admin
■Park Maintenance Ops
Forestry
■Cemetery
Parks & Rec Admin $ 477,700
Government Buildings $ 893,700
Recreation $ 3,917,000
Park Maintenance Admin $ 339,700
ILark Maintenance Opm $ 3,502,500
Forestry $ 1,171,400
Metery w $ 486,400
10,788,400
nil
148
Parks and Recreation Administration
The Parks & Recreation Administration division is responsible for the oversight and support of
the department's operating divisions.
General Fund Activities:
• Administration personnel include the Parks & Recreation Director and an Administrative
Secretary.
Boards and Commissions:
A nine member Parks and Recreation Commission is appointed by the City Council to
recommend and review policies, rules, regulations, ordinances, and budgets relating to parks,
playgrounds, recreational centers and cultural functions of the city and make such reports to
the City Council as the Commission deems in the public interest.
Recent Accomplishments: �.
• Nearing completion of City Park Pool
design and bidding documents.
Upcoming Challenges:
. y
• Preparing for facility capital projects as j a
prioritized in Recreation Facilities andsr ;?�+° fi'F
Programs Master Plan. ' '
• Building trust with community as facility
and programs changes are contemplated
and made.
E,
lie
149
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2026 budget.
Financial Highlights
Overall expenditures in Park and Rec Admin increased 3.7% or $17,150. This is primarily
due to changes in personnel expenses.
Park & Rec Ad m i n
FY26 Expenditures -
$47T700
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
■Personnel ■Services Supplies
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
150
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: Monitor/utilize endowments, donations, and grant funding sources to
decrease reliance on general fund subsidies. (Strategic Goal: Evaluate
alternative revenue sources.)
Department Objective: Continue to work with the Iowa City Parks and Recreation Foundation
and Community Foundation of Johnson County, which provides unique
memorial opportunities and support of the Iowa City Parks and
Recreation Department. Continue to research and apply for possible
grant funding sources to benefit the Iowa City Parks and Recreation
Department.
Performance Measures: CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Endowments Projected Estimate
Iowa City Parks and Recreation
Foundation - Charitable Giving $90,193 $41,767 $45,727 $59,229 $60,000
Fund
Iowa City Parks & Recreation
Foundation - Endowment Fund $201,345 $192,556 $204,191 $199,364 $210,000
of Johnson Count
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Donations & Grant Funding Projected Estimate
Donations* $17,376 $18,156 $18,977 $18,170 $20,000
Grant Funding* $524,901 $250,000 $215,000 $329,967 $500,000
Total 1 $542,277 1 $268,156 1 $233,977 1 $348,137 1 $520,000
Per capita calculation 1 $7.33 1 $3.95 1 $3.16 1 $4.70 $7.03
*Amounts include both General Fund and Capital Improvement Project Funds
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
■Donations* ■Grant Funding*
151
Government Buildings
Government Buildings staff provides routine custodial and maintenance services at City Hall,
Robert A. Lee Recreation Center, Mercer Aquatic Center, Scanlon Gymnasium, Senior
Center and other public buildings utilizing a combination of in-house and contracted
approaches.
General Fund Activities:
• Government Buildings provides daily
cleaning and maintenance for the 88,100
square foot City Hall building, including ► rrr
ee►
Police and Fire facilities which are in
operation 24/7 and three splash pads and
Weatherdance fountain and City Park _
Pool from Memorial Day through Labor
Day. HVAC zones are also maintained ° i, A
daily for optimal energy efficiency, -
productivity, and comfort.
Government Buildings Square Year constructed
Maintenance and Custodial care Footage
City Hall (including Police and Fire Station 1) 88,100 1960/additions varies
Robert A. Lee Recreation Center 45,479 1964
Mercer Aquatic Center/Scanlon Gymnasium 62,935 1988/1999
Ashton House 2,339 1947
The Center 24,348 1904/1931/1981 center
Cable TV offices in Tower Court Parking Ramp 3,830 2008
Terry Trueblood Recreation Area Lode 5,780 2013
City Park Pool Bathhouse SF andpool) 3,770 1947
Fairmeadows Splash Pad (pump house SF 400 2015/2022 (updates)
Weatherby Splash Pad n/a 2015/2022 (updates)
Tower Court Splash Pad 615 2016
Weatherdance Fountain- downtown ped mall n/a 2000
Fire Station 2* 11,306 2009
Fire Station 3** 3,156 1971
Fire Station 4* 11,826 2010
Iowa City Public Works Facility* 99,300 2019
The Animal Shelter* 11,599 2015
*Mechanical, HVAC and BAS monitoring, maintenance, and care
**Mechanical and HVAC monitoring, maintenance, and care
152
Recent Accomplishments:
• Complete Scanlon roof.
Upcoming Challenges:
• Aging HVAC systems- majority of older air supply systems are now on banned Freon
refrigerant (R22), retrofit or replacement is expected to be an issue due to material
shortages in green coolants and production of systems.
• Aging Facilities- maintaining and operating older buildings continues to be a challenge.
^ 1
� L
5
P' 4
153
Budget highlights �.
� r
Service Level Change Summary !�
There are no service level changes included c
in the fiscal year 2026 budget. `4 4
Financial Highlights
The fiscal year 2026 expenditures
increased 3.4%. While supplies and capital
outlay decreased $5,400, services
increased $35,600 covering BAS
ti
automation as well as an increase in vehicle
replacement chargeabacks.
Government Buildings
FY26 Expenditures - $893,700
IIIIIII- �
112,023 2024 2025 2025 2026 2027
Actual Budget Revised Budget Projected
Personnel Services Supplies Capital Outlay
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
154
Goals, objectives, and performance measures
Strategic Plan Value: Climate Action
Department Goal: Foster and improve healthy sustainable municipally owned buildings, with a focus on energy
savings, healthier environments and best life cycle costs. Decrease the City's carbon
Department Objective: To better monitor and improve existing infrastructure systems in Heating, Ventilation and Air
Conditions (HVAC), Building Envelopes, Building Automation Systems (BAS), including LED
Performance Measures:
Annual Sustainability Impro\,ements in FY 2022 FY2023
energy, water and carbon emissions
Project: Mercer RALRC City Hall PD Fairmeadows Wetherby Mercer
Natatorium Meeting room RTU 3 HVAC Spashpad Spashpad Natatorium
LED Lighting AHU 2 HVAC Replacement feature feature Dehumidification
Project replacement 141EER replacement replacement Project'
Annual kWh electrical savings 14,085** indeterminant' 8,000 3,206 3 unavailable 49,158 5
Annual Therms savings no Therms indeterminant' n/a no Therms no Therms 60,303
Annual energy savings in dollars $4,499** indeterminant' $550 2 $328 unavailable $22,426 5
Energy Incentive Rebate n/a pending pending no rebate I no rebate Ino rebate/t. gas'
Water reduction/savings n/a n/a n/a 31,800 GPD 1 18,600 GPD 1 1 million GPY
Performance Measures:
026
Annual Sustainability Improvements in FY 2024 FY 2025 Projected FY 2
energy, water and carbon emissions Estimated
Project: City Hall 3rd floor Mercer ADA Iowa City Fire Senior
remodel LED paving & Station 1 Center
lighting LED lighting P lighting LED Remodel HVAC
project Lighting Automation
Annual kWh electrical savings 2,830 kWh 14,741 kWh TBD TBD TBD
Annual Therms savings N/A N/A TBD TBD TBD
Annual energy savings in dollars $200 $674 $4,778 $1,781 TBD
Energy Incentive Rebate N/A N/A TBD TBD TBD
Water reduction/savings N/A N/A TBD TBD TBD
*Electricity rebate only; facilities with transfer gas do not qualify for natural gas savings.
**Lieecycle cost: Calculation closer to 40% to 50% in actual energy savings & lamp replacement costs (<
landfill material), and Cost calculations do not include labor savings of staff time in bulb replacement.
Gallons per day(GPD); Gallons per Year GPY
Unit qualified for rebate. Options for replacement system limited for tonnage and availability; replaced with
AHRI #206717670; energy savings indeterminate.
2 Cooling mode energy efficiency approximately 10-20%. With this increased efficiency, will save
approximate$550/yr in energy consumption. In estimated 20yr lifecycle for unit,approximate$10,000 savings.
3 Splashpads Memorial Day- Labor Day. The energy usage will be compared for current 2023 summer
season to full season of pre pandemic operation in 2019
4 2019 Pre pandemic 2019 utility information for this meter is unavailable
5 Dehumidification unit programmed to meet current building Air Quality Codes. The system start up
04/26/22; Acceptance pending. The energy usage will be compared following a full year of operations.
155
Recreation
The Recreation Division manages the operation of the City's recreation facilities, programs
and special events. The City offers programming that includes neighborhood events, large
scale community events, sports, aquatics, social/arts/STEAM environmental educational and
enrichment programs for all ages and abilities. The Division provides outreach to the
community to ensure they have the ability to participate regularly in recreation pursuits.
General Fund Activities:
• Recreation Division's budget is the sum of nine areas: Recreation Administration,
Recreation Center Operations, Social/Cultural/Environmental Activities, Aquatics,
Underserved Populations, Youth Sports, Adult Sports, and Communications and Special
Events.
The Recreation Division provides three recreational facilities.
The Robert A. Lee Community Recreation Center houses a
variety of activity spaces including: a gymnasium, fitness
room, swimming pool, arts and crafts room, social hall, and r ,
potter's studio. The Scanlon Gymnasium at the Mercer Park
Aquatic Center provides a gymnasium, a game room, and
multipurpose rooms. The Ashton House provides a hub for _
Adaptive Recreation Programming.
The Recreation Division also maintains three public pool
facilities: City Park Pool, the Robert A. Lee Recreation
Center Pool, and the Mercer Park Aquatic Center.
• The Farmers' Market makes homegrown fruits, vegetables, homemade baked goods,
foodstuffs, handcrafts, and flowers available to the public. The market season runs May
through October and is held on Saturday mornings.
Recent Accomplishments:
• Moved majority of Adaptive Recreation programs to Ned Ashton House.
• Continued expanding Special Events including Get Outside!, Indigenous Peoples Day,
Summer Sounds at City Park Pool, Hydrant Parties, Rec `n' Roll events in parks and
City Services Open House.
Upcoming Challenges:
• Implementing and tracking changes suggested by Recreation Program & Facilities
Master Plan.
• Transition to new City Park Pool.
156
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2026 budget.
Financial Highlights
Overall expenditures increased 2.10% in fiscal year 2026 primarily due to increased
personnel expenses.
Recreation
FY26 Expenditures - $3,917,000
2023 2024 2024 2025 2026 2027
Actual Actual Budget Revised Budget Projected
■Personnel ■Services Supplies Capital Outlay
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
157
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: Provide and promote gardening throughout the City, Build community by
fostering social connections and developing safe, accessible public spaces
for gathering.
Department Objective: Provide spaces for community and neighborhood gardens. (Strategic Goal:
Grow the local foods economy.)
FY 2022 FY 2023 FY 2024 FY 2025 FY2026
Performance Measures: Projected Estimate
Number of Rented Garden Plots 264 275 278 278 278
Number of Neighborhood 4 4 4 4 4
Garden Sites
Number of Demonstration 4 4 4 4 4
Gardens
FY22-9 plots were closed at Chadek for construction of new restrooms
FY24-278 plots is the maximum plots available(includes 6 raised beds)
"Discovery Garden Parties"in Summer 2023&2024 has helped broaden garden educational efforts
Strategic Plan Value: Diversity, Equity and Inclusion
Department Goal: Promote community well-being through facilities, programs and services
that instill a sense of belonging, inclusion and are accessible to all. Connect
residents to the community and expand program choice for those who
otherwise have limited opportunities for recreation
Department Objective: Ensure that needs-based financial support for programs and services is
readily available, promoted and utilized. This includes initiatives such as
RecAssist and outreach swim lessons.
FY 2022 FY 2023 FY 2024 FY 2025 FY2026
Performance Measures: Projected Estimate
Number of program enrollments
and pass sales subsidized 237 448 835 960 1,104
through RecAssist
Dollar amount subsidized $5,113 $14,154 $25,264 $29,054 $33,412
through RecAssist
Targeted increase of 15% year-over-year for RecAssist utilization
FY21 numbers fully impacted by Covid closures; FY22 numbers partially impacted
"Low Income Discount Program"rebranded to"RecAssist"during Covid closures has helped to lessen stigma and
broaden the ease of marketing efforts
FY23 and beyond: Learn to Swim lesson discounts included in RecAssist tracking
158
Strategic Plan Value: Diversity, Equity and Inclusion
Department Goal: Promote community well-being through facilities, programs and services
that instill a sense of belonging, inclusion and are accessible to all. Connect
residents to the community and expand program choice for those who
otherwise have limited opportunities for recreation.
Department Objective: Deliver recreation experiences that are accessible to various
neighborhoods throughout Iowa City and help to reduce the need for
transportation.
FY 2022 FY 2023 FY 2024 FY 2025 FY2026
Performance Measures: Projected Estimate
Number of unique Iowa City
parks utilized for program and 25 24 23 25 25
special events
Strategic Plan Value: Partnerships & Engagement
Department Goal: Engage with the community through programming, activities and events
that are intentionally designed to best align with their needs. Broad goal is
to teach learn-to-swim skills to every child in Iowa City.
Department Objective: Grow participation in and access to learn-to-swim opportunities.
FY 2022 FY 2023 FY 2024 FY 2025 FY2026
Performance Measures: Projected Estimate
Number of swim lesson 1,524 2,353 2,385 2,433 2,482
participants on roster
Targeting 2%year-over-year increase in swim lesson participants.
'FY23 reflects a full year of shifting private lessons towards group swim only,with the exception of adaptive lessons.
This has enabled additional capacity for swim lesson participants.
Finding efficiencies such as combining lower enrolled higher level classes to make way for higher demand lower level
classes is one way to increase enrollment moving forward.
For consistency purposes, FY24(as an example)consists of three seasons(Fall 2023,Winter/Spring 2024, Summer
2024)
159
Parks Maintenance
The Park Maintenance Division oversees the maintenance of the City's green space, natural
areas, athletic fields, tree canopy, horticulture plantings and 58 designated parks.
General Fund Activities:
• Park Maintenance Administration =
provides oversight, planning, and _
management of the division.
• Park Maintenance Operations are
responsible for continual cleaning, - _
P
maintenance and repair of park facilities
including ark shelters, playgrounds, andr k
athletic facilities. Responsibilities include
visiting all designated parks, cleaning, and
securing restroom and shelter facilities and
providing for trash removal. Park
Maintenance also manages approximately
175,000 square feet of landscaping in
ROWs, gateways and traffic islands `
throughout the city. They manage,
enhance, and protect City-owned
woodlands, wetlands and prairie areas.
They also complete scheduled mowing in
the 1 ,800+ acres of land managed including
residential-style turf, prairies and 200+
acres of non-parkland along highways,
water retention areas and ROWs, and
provide snow removal and winter
maintenance of access roads, parking areas, bridges, 60+ miles of trails and
sidewalks, and ice-skating areas.
• Forestry staff provides routine arboricultural services such as inspecting, pruning,
removing, and planting trees located in the city rights-of-way, city parks and city-
owned properties. Forestry staff responds to emergency storm damage of public and
private trees when public facilities or services are impacted and advises Planning,
Engineering and Housing Inspection staff regarding tree protection during construction
and/or demolition projects, species selection for building permits and zoning requests.
160
Recent Accomplishments:
• Kiwanis, Happy Hollow, and North Hickory Hill `='
park renovations complete.
• Ecological restoration work nearly completed at
Ryerson's Woods using Iowa DNR REAP Grant
funds.
Upcoming Challenges:
• Climate Change - Trend toward extreme weather
events.
• Care of newly planted trees throughout the4 ,
community. -
u
eT
i
i
161
Budget highlights
5
1
Service Level Change Summary
There are no service level changes
included in the fiscal year 2026 budget.
Financial Highlights
Expenditures decreased $15,350 or 4E' _ + ` ►�
0.3% mostly in capital outlay and
supplies. '
Park Maintenance
FY26 Expenditures - $5,013,600
—� M —
2023 2024 2024 2025 2026 2027
Actual Actual Budqet Revised Budqet Projected
Personnel Services Supplies Capital Outlay
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
162
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: Develop and enhance Parkland areas and open spaces to
exceed existing and future needs of Iowa City patrons.
(Strategic Goal: Substantially improve access and use of public
spaces.)
Department Objective: Utilize public engagement through neighborhood meetings,
outreach and social media to gather input for the purposes of
planning, education and volunteerism. Review and update the
master plan every ten years to reflect current and future needs
of the community.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Performance Measures: Projected Estimate
Acres of Developed Parkland 1,540 1,540 1,552 1,593 1,596
Acres of Undeveloped Parkland 219 228 228 228 228
Total Acres of Parkland 1,759 1,768 1,780 1,821 1,824
Total Acres per 1,000 23.51 23.63 23.79 24.34 24.38
Population (2020 US Census)
Total Non-Parkland* 221 225 228 228 228
*Non-Parkland consists of highway ROWs, medians/islands and areas unmaintained by other divisions.
FY2014 is the first year these areas were identified as an extra coverage absorbed by Parks.
Strategic Plan Value: Climate Action
Department Goal: Create effective sustainable methods of operating and
maintaining facilities that accurately distribute the costs, benefits
and current level of service to the public.
(Strategic Goal: Evaluate alternative revenue sources.)
Department Objective: Efficiently and equitably manage Parkland areas, open spaces
and facilities utilizing sustainable techniques.
Performance Measures:
Park Maintenance Operating
Expenses per Acre (Total FY 2022 FY 2023 FY 2024 FY 2026
Acres of Parkland) Projected
d Estimate
Operating Expenses $4,818,352 $4,878,146 $4,668,272 $5,028,950 $5,028,950
Per Capita (2020 US Census) $64.39 $65.19 $62.39 $67.21 $67.21
Per Acre Cost $2,434 $2,448 $2,325 $2,454 $2,451
*Starting FY2014 calculation includes non-parkland acres, which more accurately reflects cost per
acre.
$70.00 $2,500
$65.00 $2,450
$60.00 $2,400
$2,350
$55.00 $2,300
$50.00 $2,250
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
-Per Capita Per Acre Cost
163
Strategic Plan Value: Climate Action
Department Goal: Develop and enhance Parkland areas and open spaces to
exceed existing and future needs of Iowa City patrons.
Increase the City's tree canopy coverage.
Department Objective: Increase the number of trees planted in City ROWS.
Performance Measures:
CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Trees planted in City ROWs. Projected Estimate
Trees planted 1,100 1,100 650 925 750
d S
i-.. �. *.�a•ftar
164
Cemetery Operations
The Cemetery Division's budget is organized into Cemetery Operations and Cemetery
Perpetual Care. Cemetery Operations manages Oakland Cemetery and Perpetual Care
manages maintenance items within the cemetery. Oakland Cemetery occupies 40+ acres
adjacent to the western edge of Hickory Hill Park. There have been an estimated 15,872
interments in the cemetery based on the complete burial report contained in the Cemetery
Information Management System (CIMS) program.
General Fund Activities:
• Cemetery Operations maintains all cemetery grounds, buildings, equipment, and snow
route. They also provide assistance with family members/funeral homes regarding
funeral arrangements-, determine right of interment, interment placement, lot
sales/repurchases, and they assist the general public/funeral homes/monument dealers
with genealogy requests, lot locations and explanation, enforcement of cemetery rules
and regulations.
• Cemetery Perpetual Care accounts for donations that are dedicated for the long-term
maintenance of the Oakland Cemetery.
t A9
w,
Recent Accomplishments:
• Continued improvements to tree care, grounds maintenance and monument repairs.
Upcoming Challenges:
• Removal of diseased/damaged trees and the pruning of the oak trees after the first
hard frost. Nurturing new trees planted in 2024-25.
• Increase monument foundation repair.
165
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2026 budget.
Financial Highlights
The fiscal year 2026 services expenditures increased by 8.1% for ADA required
improvements.
Cemetery Operations
FY26 Expenditures - $486,400
2023 2024 2024 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Personnel Services Supplies Capital Outlay
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
166
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: Track and compare the number of full burials verse cremation
burials for each fiscal year.
Department Objective: Report burial trends to effectively estimate the current longevity
of the Cemetery. Use the results to assist with the strategic
planning for future expansions and needs.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Performance Measures: Projected Estimate
Full Burials 25 32 20 21 19
Cremation 48 53 50 55 58
70
60
50
40
30
20
10
0
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
■Full Burials ■Cremation
s I
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i
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fr
167
1Ty
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� f
Iowa City Public
Library
Contact information
Library Director: Elsworth Carman Telephone: 319-356-5200
Website: www.icpl.org Address: 123 South Linn Street
168
Iowa City Public Library
Department Mission
The Iowa City Public Library is a center of community life that connects people of all ages
with information, engages them with the world of ideas, and with each other, and enriches
the community by supporting learning, promoting literacy, and encouraging creativity.
Library values include access, belonging, collaboration, community, enjoyment,
intellectual freedom, and literacy.
The Library is dedicated to delivering exceptional customer service, fostering
collaboration, reducing barriers to access, and upholding our community's freedom to
read. The Library is committed to creating a welcoming environment, amplifying diverse
voices, and maintaining a professional, passionate, and highly skilled staff.
Department Description
The Iowa City Public Library is a vibrant and dynamic community hub, dedicated to
identifying and championing the aspirations of our community. Library services are
thoughtfully designed to excite and engage diverse audiences, foster growth, and
facilitate shared learning. Offerings include a curated collection of materials, programming
for all ages, technology access (including Wi-Fi, hardware, software, and a full digital
media lab), and a bookmobile. With 24/7 online access, Library collections and
information are always available.
The Library serves the residents of Iowa City and, through contract agreements, those in
Hills, rural Johnson County, Lone Tree, and University Heights. Reciprocal agreements
with other public libraries across Iowa extend our services through the Open Access
Program.
Whether you are looking for
programs., tech help for seniors., •
something in between., the Iowa •
Library is here to connect you
things you • • keeplearningand
>x
growing.
! rElsworth •
169
Library Board of
LibraryTrustees
■
Operations Development
Off iceM a�te r i all
Board Controllel
Funds
♦ BequestIt
Replacement11
Gifts - Material
Reserves
Funds/Divisions
General Fund:
• Library Operations
• Library Development Office
170
Department Staffing
The Library Department has 45.92 FTE across 2 divisions and 7 activities.
Senior Management
t
Building Manager Community &Access Services Admin Services Collection Services
Brad Gerhke Sam Helmick Jen Royer Anne Mangano
�i
1
"�►
Development Office Information Technology Adult Services Children's Services
Katie Roche Brent Palmer Jason Paulios Angela Pilkington
Library FTE by Activity
0.50
Wk
2.00
43.42
■General Library ■ Library Board Controlled Funds ■ Library Development Office
171
Library Operations
Iowa City Public Library strategic priorities include access, communication, education, and
staff wellness.
General Fund Activities:
• Library Operations accounts for the majority of the library's budget, and includes
staffing, programs, public services, building repair and maintenance, and the
Bookmobile. This also includes transfers to equipment replacement reserves.
• Library Materials represents the acquisition and replacement of library materials.
Materials budgets are organized into children's materials, young adult materials,
and adult materials in a variety of formats. Electronic and downloadable formats
represent an increasing number of materials acquisitions.
• Open Access & Enrich Iowa Funds are Library Board controlled funds received
through the State Library of Iowa.
• Library Gifts and Bequests are Library Board controlled funds which include
contributions and donations from community partners and patrons raised by the
ICPL Friends Foundation. Their purposes are for designated and undesignated
uses including but not limited to library operations, programs, material acquisitions,
and building improvements.
• Library Replacement Reserves are Library Board controlled funds which are
funded through a transfer from General Library operations-, these funds are
intended for the scheduled replacement of library equipment and computer
hardware.
Boards and Commissions:
A nine-member Library Board of Trustees is appointed by the City Council with powers to
set policy, employ a Director and staff, expend tax funds allocated by the City Council,
contract with other jurisdictions, and receive and spend gift funds and other revenues.
■
172
Recent Accomplishments:
• More than 543,000 patrons visited the library building and Bookmobile in FY24.
• FY24 circulation surpassed 1 .2 million check-outs.
• As an expansion of the library's Special Access services, which are designed to
welcome and celebrate our neurodiverse patrons and their caregivers, a new, age-
inclusive programming series called All Abilities Club offers a variety of events and
activities twice a month.
• Library staff created a video series called "About Your Library" that provides
information about what the library offers and how to access library services in
Spanish, French, Chinese, and English as part of our commitment to welcoming all
members of the community into the library.
• With funding through the Public Library Association and AT&T, the library
facilitated basic computer skills classes in English and Spanish in the library and in
multiple community locations.
• Public use of library meeting rooms increased by 62% over the past year following
enhanced marketing efforts.
Upcoming Challenges:
• Balancing print and digital collections to ensure broad access to materials while
maintaining fiscal responsibility.
• Navigating efforts to meet increasing community social service needs while
sustaining and expanding the core library offerings our community wants and
needs.
• Responding to the continued politization of public library materials, programs, and
services.
173
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2026 budget.
Financial Highlights
Personnel expenses make up 76.1% of the Library Operations budget. Capital Outlay
expenditures are 9.5% which are primarily library materials and 10.5% is services.
Library Operations Division
FY25 Expenditures - $8,242,200
Capital Outlay
/-M
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
174
Goals, objectives, and performance measures
Partnerships and Engagement; Racial Equity, Social Justice, and
Strategic Plan Value: Human Rights
Access (We provide equitable opportunities for all people to
Department Goal: connect with the resources and services they need and want.)
Maintain a collection that represents diverse experiences,
Department Objective: opinions, and beliefs.
FY 2022 FY 2023 FY2024 FY 2025 FY 2026
Performance Measures: Projected Estimate
Number of circulating print
holdings in the world language 2,103 2,195 2,260 2,330
collection
*Data is not available for years prior to FY23.
Strategic Plan Value: Partnerships and Engagement
Department Goal: Education (We champion lifelong learning.)
Provide services that meet current and emerging community
Department Objective: needs.
FY 2022 FY 2023 FY2024 FY 2025 FY 2026
Performance Measures: Projected Estimate
Door count of main library 31,328 39,620 43,888 44,350 44,800
building per month
Program attendance per month
147 228 506 530 550
Strategic Plan Value: Partnerships and Engagement
Access (We provide equitable opportunities for all people to
Department Goal: connect with the resources and services they need and want.)
Collaborate with local organizations to invite more people to the
Department Objective: library and bring library services to their locations.
FY 2022 FY 2023 FY2024 FY 2025 FY 2026
Performance Measures: Projected Estimate
Number of unique community
groups utilizing meeting rooms 320 285 462 475 490
per month
Door count of the Bookmobile 115 165 300 310 320
per week
Community Members Visits to the Bookmobile
FY 2026 Estimate
FY 2025 Projected
FY2024
FY 2023
FY 2022
0 50 100 150 200 250 300 350
175
Library Development Office
Staff of the Library Development Office partner
sown cirr PueLic uRRARY
with the Board of Directors of the Iowa City
Public Library Friends Foundation (ICPLFF) to RIENDS
achieve fundraising and friend-raising goals for FOUNDATION
the Library. The ICPLFF mission is ""to
strengthen the Iowa City Public Library through fundraising, advocacy, and promotion of
its valuable resources." The ICPLFF is a 501(c)(3) non-profit organization governed by
community volunteers who serve as Board members to help ensure that the Library
continues to provide our community with excellent library experiences.
General Fund Activities:
• Library Development Office accounts for personnel costs associated with the
development activities. City expenditures for 2.0 FTEs are reimbursed by the
Friends Foundation (Library Coordinator — Development and a Senior Library
Assistant)
Recent Accomplishments:
• Updated and integrated databases related to donor management, communications,
and accounting, resulting in more efficient departmental administration.
• Planned a new large-scale fundraising event celebrating the Iowa City Public
Library, scheduled for Friday, April 11 , 2025.
• Collaborated with Iowa City Recycling Center and Landfill to deter usable materials
from recycling, directing them to ICPLFF for resale benefitting ICPL.
Upcoming Challenges:
• Broaden base of individual and business donors in a competitive fund-raising
environment.
• Inspire interest in new "Bright Future" fundraising event.
176
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2026 budget.
Financial Highlights
The expenditures for this activity are offset by the revenues with no general fund funding
utilized for this activity.
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
177
IOWA CITY
SE 0
STAY ACTIVE I CURIOUS I CONNECTED
Senior Center
Department
Contact information
Coordinator: LaTasha DeLoach Telephone: 319-356-5220
Website: www.icgov.org Address: 28 South Linn Street
178
Senior Center
Department Mission
The Center enhances quality of life by creating opportunities to support wellness, social
connections, community engagement and lifelong learning for diverse and growing older
adult population.
Department Description
The Iowa City Senior Center opened its doors in 1981 and has championed its vision for
continued social involvement for community members aged 50+ and end social isolation.
The Senior Center provides a diverse range of in-person and virtual classes, activities,
volunteer opportunities, and services tailored to meet the needs and interests of participants
and community members. Our programs are designed to enhance health, wellbeing, and
independence through social engagement, mental and physical exercise, and community
participation.
A "Older adults • • fill in
many gaps our community. The
• I City Senior provides
place • continue I •
• • I • I •
I I I DeLoach
179
Senior Center
Senior Center Senior Center
Administration Programs
Senior Center Operations
The Senior Center Operations oversees the operation of the senior center facility.
General Fund Activities:
• Senior Center Administration supports the Senior Center's staff; the facility's
maintenance, operation, security, and use; programming and services; and financial
management and development. It supports the work of advisory groups, including the
Senior Center Commission, participant-based advisory committees, and ad hoc
committees, and in collaboration with area businesses and, local education
institutions, community collaborations, and the University of Iowa to enrich
programming and serve as an educational resource.
Administration supports services provided at the Senior Center that require a
designated space to operate. These programs require varying degrees of oversight,
organization, scheduling, IT support, volunteer support, and problem solving. These
services are open to all members of the community. Examples include Senior Health
Insurance Information Program (SHIIP); Simple and Free Pantry Exchange, the AARP
Tax Aide Program; and Honoring Your Wishes advanced care planning. In addition,
TRAIL of Johnson County provides services that help older adults remain in their own
homes. All the services offered extend the Senior Center's reach out into the
community bringing in people of all ages, from all walks of life.
• Senior Center Programs — Budget includes classes and program activities such as:
• Senior Center Classes - Classes cover everything from literature and fitness,
music, and art education. They are often open to non-members or
intergenerational. Programming occurs on a bi-monthly basis. Classes are
taught by staff, volunteers and/or independent contractors.
• Senior Center Special Events — Encompass large programs of general interest
that are open to all members of the community as well as events specifically
for members. For instance, dances, fundraisers, band concerts, choral
performances, movies, or speakers. They often have sponsors and
community partners and involve many volunteers.
• Senior Center Technology and Video (SCTV) is a program that serves as a hub
for technology learning and practice within the Senior Center. SCTV engages
volunteers of all ages, supports and enhances technology literacy among older
adults, and fosters intergenerational connections and collaboration. Through
SCTV, Senior Center staff and volunteers provide technology and video-based
services to older adults and the community at large, including drop-in tech help
sessions, one-on-one technology mentoring, video to DVD transfer services,
and technical support for the Senior Center's virtual and hybrid programs.
SCTV videos are shared with the community via the Senior Center's YouTube
channel and local cable access channels.
181
• Senior Center Choir- The Senior Center for many years has been fortunate to
continue a tradition of offering a chorus. Voice of Experience is a fun and
dynamic chorus open for all Senior Center members. They provide seasonal
choral performances for the community.
Boards and Commissions:
The Senior Center Commission is comprised of seven members with renewable three-year
terms. Six members are appointed by the City Council. The seventh at-large member must
be a Johnson County resident living outside of Iowa City. This person is appointed by a
majority vote of the six Council appointees. Duties and powers of the Commission include
serving in an advisory role to the City Council regarding the needs of the Senior Center.
Commission members make recommendations on policies and programs and join staff and
other interested persons in seeking adequate financial resources for the operation of the
Senior Center. They encourage full participation of older adults in Senior Center programs
and activities and work to ensure that the Senior Center is well integrated into the community.
Commissioners encourage partnering with other organizations to meet the needs of older
adults; serve in an advocacy role regarding to the needs of older adults.
Recent Accomplishments:
At the conclusion of fiscal year 2024, the Senior Center boasted a membership base of 1,491
individuals, with 182 members (approximately 12%) benefiting from low-income scholarships.
As we strive to expand our membership, we have implemented various marketing strategies
such as membership drives and future plans for extended hours and increased membership
benefits. Additionally, we have observed a steady influx of new members who are new to the
community, joining us on a weekly basis.
The Senior Center remains committed to providing virtual and hybrid classes to cater to
diverse preferences. While membership is not mandatory for participation in the majority of
our programs and services, being a member offers certain advantages, including access to
the weight room, future massage appointments, discounted parking, and select classes that
require membership.
Volunteer support has been an indispensable pillar of the Senior Center's accomplishments.
In fiscal year 2024, we were fortunate to have the assistance of 227 dedicated volunteers.
Our classes and activities align with our mission and vision statements, focusing on
enhancing the well-being of our community especially the older adults we serve.
Here is a breakdown of the classes and activities offered:
• Wellness: This category encompasses classes and activities centered around
nutrition, exercise, functional movement, mental health, safety, spirituality, caregiving,
and disease prevention. We offered a total of 55 classes and/or activities in this
domain.
• Social Connections: These classes and activities foster friendship, shared interests,
provide space for socializing, networking, and extend beyond the walls of our building.
We conducted 47 classes and/or activities within this category.
182
• Community Engagement: With a focus on supporting community groups, cultural
centers, equity-based initiatives, and fostering a sense of inclusivity and community for
all, we organized 37 classes and/or activities.
• Lifelong Learning: This category encompasses vocational/occupational training,
sharing personal passions, volunteering, learning new skills, and teaching others. A
total of 89 classes and/or activities were offered under this domain.
• Additionally, we hosted approximately 37 offsite classes, 23 virtual classes, 29
culturally responsive classes, and 12 classes specifically addressing climate action.
Our community services extend beyond the Senior Center itself, reaching out to the
surrounding community. In fiscal year 2024, we discontinued our partnerships with the
Visiting Nurses Association, Horizons — Meals on Wheels Inc., due to changes in their
funding structure and ability to serve the community or offsite locations. We continued our
collaboration with TRAIL of Johnson County, providing crucial services for seniors with our in-
house agency agreement. Notably, our Honoring Your Wishes program facilitated
consultations for advanced care planning, while the AARP tax aide served the community
through in person appointments. Furthermore, our Senior Health Insurance Information
Program (SHIIP) counselors catered to community members through a combination of virtual,
hybrid, and in-person interactions, including in-person consultations, home visits, Zoom
meetings, telephone conversations, and various other engagement methods.
• The Friends of Senior Center Endowment generously contributed $51,368 during fiscal
year 2024, enabling us to sustain and enhance our services.
• In support of TRAIL of Johnson County, the Senior Center provided 25 hours per week
of operational space throughout fiscal year 2024.
• The creation of the Give Back Garden exemplified our commitment to combating
social isolation and fostering connections among older adults. This initiative not only
facilitated skill development but also yielded over approximately 150 pounds of fresh
organic produce or more, which was distributed free of charge to the Simple and Free
Pantry at the Senior Center, benefitting both older adults and community members.
These achievements and initiatives highlight the Senior Center's dedication to serving older
adult residents by promoting wellness, fostering social connections, engaging with the wider
community, and facilitating lifelong learning. We remain steadfast in our commitment to
providing valuable services and programs to older adults and the community at large.
183
Upcoming Challenges:
• As we strive towards equitable outcomes for seniors across demographics in our
population, including addressing food insecurities, we have observed a consistent
increase in the needs of seniors in the community, as evidenced by the persistent
emptiness of our pantry.
• The upcoming exterior projects are going to impact the appearance of access to the
building or deter members from usage due to different medical conditions. As well
scheduling programs around floors and rooms without windows and doors as we enter
the second phase of the exterior project.
• We have a continued challenges with unpredictable HVAC given that digital controls
are not available. We have consistent complaints from staff and public of the extremes
of the temperatures throughout the building.
• We have an increase of unhoused individuals seeking day shelter and safety at our
location which is contributing to increased staff needs and attention with addressing
code of conduct issues.
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184
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2026 budget.
Financial Highlights
Senior Center Administration overall expenditures increased by 4.4% in the fiscal year 2026
budget which is primarily personnel expenses.
Senior Center
FY26 Expenditures - $1,197,800 Services
Personnel 24%
Supplies
A,AAA
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
185
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: The mission of the Senior Center enhances quality of life by
creating opportunities to support wellness, social connections,
community engagement and lifelong learning for a diverse and
growing older adult population.
Department Objective: Each program calendar throughout the year, offer culturally
responsive and diverse program opportunities that address social
isolation in the Iowa City area which include wellness, social
connections, community engagement, and lifelong learning.
Performance Measures:
Classes that address the four FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
mission areas Projected Estimated
Wellness 42 32 55 35 40
Social Connections 30 53 47 45 50
Community Engagement 19 29 37 32 35
Lifelong Learning 1 88 1 98 1 89 1 96 1 100
I
FY 2026 ESTIMATED
FY 2025 PROJECTED J0®
FY 2024
FY 2023 ®m
FY 2022 �mm
t—
Wellness Social Connections ■Community Engagement Lifelong Learning
Strategic Plan Value: Partnerships and Engagement
Department Goal: To enhance financial stability of the Senior Center.
Department Objective: Move toward electronic communication as a cost saving measure
and for customer convenience. Collaborate with Friends of the Iowa
City Senior Center to fund annual operational expenses through the
Senior Center Charitable Giving Account.
Performance Measures:
Endowment's Annual FY 2025 FY 2026
Contribution to the FY 2022 FY 2023 FY 2024 projected Estimated
Operational Budge
Annual Contribution $59,732 $47,892 $51,368 $53,000 $55,000
Change in Contribution 25.43% -19.82% 7.26% 3.18% 3.77%
Goal $60,000 $60,000 $60,000 $60,000 $60,000
186
Strategic Plan Value: Racial Equity, Social Justice and Human Rights
Department Goal: To promote inclusion and diversity among participants.
Department Objective: Maintain and expand opportunities to reach a diverse audience for
on and off-site programs.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Performance Measures: Projected Estimated
Senior Center member
Race/Ethnicity(Based on Out of Out of Out of Out of Out of
optional information collected 1,074 1,138 1,222 1,321 1,425
on member registration form) known known known known known
Asian 14 11 14 16 20
Black or African American 13 16 18 25 30
Hispanic or Latino 6 9 6 9 14
Multi-Racial 2 3 2 5 7
Native American/Alaskan 1 3 2 3 4
Pacific Islander 4 3 3 4 4
White 1,017 1,074 1,158 1,239 1,325
Self-identify 17 19 19 20 21
*At least until levels reflect community demographics of the 50 + population
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Performance Measures: Projected Estimated
Number of diverse
representation or culturally 26 28 29 30 33
responsive programming
Percent of Members who
participate in the low-income 10% 11% 12% 13% 14%
membership program.
Goal 1 9-11% 1 9-11% 1 9-11% 1 10-12% 1 10-12%
To be eligible for the low-income discount program the person must meet one of the following:
1) Current participant in the Iowa City Utility Discount Program; 2) Recipient of Medicaid benefits;
3) Participant in the SNAP program; 4) Participant in the City of Iowa City Assisted housing
program; 5) Recipient of Supplemental Security Income (SSI)or Social Security Disability Income
(SSDI); 6) Participant in the Elderly Credit Claim on Real Estate Tax or State Rent
Reimbursement. According to the Iowa State University Extension and Outreach 2016 report,
4.7% of people in Johnson County over 65 live in poverty. However, the poverty rate for the
county as a whole is much higher in the range of 13 - 14%.
187
Neighborhood &
Development Services
Department
WWWOM, Ram in
. .
Neighborhood & Development Services
Department
Department Mission
To support a vibrant, sustainable community by connecting people, places and services
through planning, partnerships, and effective community engagement. NDS strives to
improve neighborhood livability and to protect the health, safety, and welfare of Iowa City
residents through administration and enforcement of the City's Code of Ordinances and
Comprehensive Plan and through various housing and community development programs.
Department Description
Neighborhood & Development Services (NDS) incorporates four divisions across multiple
funds including Administration, Development Services, Neighborhood Services (including the
Iowa City Housing Authority) and the Metropolitan Planning Organization of Johnson County.
"WDS strives r
• distinguish the City and its
many neighborhoods as place where
residents desire to live., work., • •
Tracy . -
189
Neighborhood &
Development Services
Administration
Development Neighborhood Metro Planning
NDS Administratio Organization of
Services Services Johnson County
Building Community
Inspections Development
Urban Planning AIM
Human Services
i
owa i y
Property
Management
AM
Funds/Divisions
Fund:General
A• •
• Neighborhood Services
Development Services
Metropolitan Planning Organization of Johnson County (MPOJC) Fund:
MPOJC Operations
Iowa City Property Management Fund:
Neighborhood Services
Housing Authority Fund:
Neighborhood Services
Department Staffing
The Neighborhood & Development Services Department has 50.30 FTE across 4 divisions and
9 activities.
Senior Management
Development Services Neighborhood Sevices MPOJC Executive
Coordinator Coordinator Director
Danielle Sitzman Erika Kubly Kent Ralston
NDS Department FTE by Activity
5.50
7.80
1.30
1.70
5.00
8.80 15.00
■Building Inspections ■Community Development
Housing Authority Housing Inspection
■MPOJC ■Neighborhood Outreach
■NDS Administration ■Urban Planning
191
NDS Administration
Neighborhood and Development Services (NDS) Administration is responsible for oversight
and support of the department's four operating divisions, Administration, Development
Services, Neighborhood Services (including the Housing Authority), and the Metropolitan
Planning Organization of Johnson County (MPOJC).
General Fund Activities:
• The NDS Administration activity manages and coordinates the activities of the
department's four divisions.
.w .
ji
Recent Accomplishments:
• NDS staff researched, prepared and Council approved zoning text amendments in
November of 2023 aimed at enhanced housing choice, increased housing supply, and
in support of a more inclusive, equitable City as supported by the existing
Comprehensive Plan and the 2022 Affordable Housing Action Plan.
• Prepared application and was awarded $3.7 million in a competitive HUD PRO-
Housing grant. The City will use the funds to address regulatory barriers to housing as
well as limited local development capacity of subsidized, affordable housing.
Specifically, the City will use the funds to update its Comprehensive Plan and review
the City's parking standards while developing the City's capacity to develop and
operate income and rent restricted housing in a sustainable, effective manner.
• Allocated the $18.3 million in local recovery funds through the American Rescue Plan
(ARPA). The City is working with over 25 community partners. The projects are in
various stages of completion.
192
• Completion of the CRANDIC corridor Bus Rapid Transit Feasibility Study. MPOJC
commissioned a study to analyze the feasibility of converting the CRANDIC rail right-
of-way between North Liberty and Iowa City to a Bus Rapid Transit (BRT) corridor.
• Programming of more than $9.3 million in federal Surface Transportation Block Grant
funds for the urbanized area.
Upcoming Challenges:
• The complexity, lack of flexibility and number of reviews in our development process.
In addition to our existing zoning districts, conservation/historic districts, sensitive
areas ordinance, and design overlays, we also have the Peninsula Code, Eastside
Mixed Use District, and three form based code districts - Riverfront Crossings with
eight sub-districts, South District and the new Rohret South Subarea as part of the
Southwest District. Our development process can be time consuming and there is
difficulty understanding requirements amongst enforcement officials, other
departments, and the development community.
• Staff capacity throughout the department. In Development Services they have been
asked to complete several Council initiatives that are in addition to their existing
workload including, but not limited to, climate action initiatives, City-wide
Comprehensive and Neighborhood District Planning, significant regulatory changes to
support affordable housing, as well as several amendments to the South District Form
Based Code to support its first development.
• Neighborhood Services is the primary administrator of additional state and federal
funding through the CARES Act, HOME-ARP, ARPA and the recent PRO Housing
award. Neighborhood Services typically administers over $15 million in annual
allocations and entitlements. The division is administering another $22.9 million in
special allocations (all with expenditure deadlines), project generated revenue and
various reserves with only one additional staff person hired with the receipt of ARPA
funds. Administering these funds while spending out current funds in a timely and
effective manner, and in substantial compliance with all the federal requirements, will
be challenging.
• Due to annual losses in the Public Housing Program, the City will initiate the process
to convert our Public Housing program to a Housing Choice Voucher platform to
increase revenue and sustainably operate the housing as income and rent restricted
housing affordable to those households with low incomes. The conversion process is
complex and will take a significant investment of time by NDS management and Public
Housing staff.
193
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2026 budget.
Financial Highlights
Expenditures increased by 7.3% in the fiscal year 2026 budget primarily due to increased
personnel costs.
Neighborhood & Development Admin
FY25 Expenditures - $326,900
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
194
Neighborhood Services
The Neighborhood Services Division is responsible for the administration of various housing
services, housing programs and revitalization efforts that focus on sustaining healthy
neighborhoods. The Division provides housing inspection services, housing rehabilitation
programs, and administers various federal and state programs that primarily serve
households with low to moderate incomes. The City's federal Community Block Grant
(CDBG) and HOME programs are administered through the Neighborhood Services Division.
General Fund Activities:
• Community Development provides Iowa City residents with access to safe and
affordable housing, jobs and services. This is accomplished by coordinating efforts with
local organizations, businesses and other community partners, and by administering and
coordinating activities relating to city, state, and federal housing and community and
economic development programs.
Community Development staff coordinate with the United Way of Johnson & Washington
Counties and the Housing and Community Development Commission to provide funds for
human service agencies. The City Council makes annual allocations to the area's human
service agencies as part of the Aid to Agencies budget process.
• Housing Inspection complete the systematic inspection of all rental properties located in
the City, including the inspection of high occupancy units, rooming houses, and multi-
family buildings older than 1996, public housing units, fraternities/sororities, and family
care units on a one-year cycle, the inspection of all housing related to the Housing
Authority's Housing Choice Voucher Program, and investigating and resolving housing
and nuisance complaints for all properties.
Iowa City Property Management Fund Activities:
• The Iowa City Property Management activity accounts for the operations of the City-
owned rental units at the Peninsula Apartments (ten units), Augusta Place (six units),
South District Townhomes (sixteen units) and Railroad Rental units (three homes). Each
development pays 9% of its gross rents towards administration which is accounted for in
the Iowa City Property Management activity.
Housing Authority Fund Activities:
• Housing Authority Voucher Programs works with over 400+ owners/ landlords and
administers 1 ,286 Housing Choice Voucher Program (HCVP) vouchers, 95 Veterans
Affairs Supportive Housing (VASH) vouchers, 78 Mainstream Vouchers for Permanent
Supportive Housing, 69 Emergency Housing Vouchers, 7 Stability Vouchers and 60
Project Based vouchers for Permanent Supportive Housing.
195
• Housing Authority Public Housing owns and manages 86 public housing units. The
Housing Authority serves as the landlord and rents these units to eligible tenants. They
are low-density units scattered throughout Iowa City and were constructed to conform and
blend into the existing neighborhood architecture.
Boards and Commissions:
• Housing and Community Development Commission considers, and reviews policies and
planning documents related to the provision of housing, jobs, and services for low and
moderate income residents, reviews policies and programs of the Neighborhood Services
division and makes recommendations regarding the use of public funds to meet the
needs of low and moderate income residents. The Commission also seeks public
participation in assessing needs and identifying strategies to meet these needs.
Recent Accomplishments:
• Assisted 36 affordable housing units through CDBG and HOME funds, including down
payment assistance, rental acquisition, rental rehab, and owner-occupied rehab.
• Completed public facility improvement projects at Shelter House and Iowa City Free
Medical Clinic that benefited 2,636 individuals.
• Awarded an additional $685,982 of CDBG-CV through the Iowa Economic
Development Authority to make facility improvements at Shelter House's emergency
shelter.
• Partnered with GreenState Credit Union and Hills Bank to offer down payment
assistance for 8 households in FY24.
• Awarded $733,444 to 20 legacy agencies and $37,000 to six emerging agencies
through the Aid to Agency funding allocation.
• Provided $700,000 in FY24 Affordable Housing Funds to the Housing Trust Fund of
Johnson County who allocated funds to the following projects:
o Acquisition of 8 youth transitional living units with the Housing Fellowship and
UAY.
o Emergency shelter rehab at 429 Southgate Avenue with Shelter House.
o Roosevelt School LIHTC redevelopment project at 611 Greenwood Drive which
proposes 168 affordable units.
• Allocated $200,000 from the Affordable
Housing Fund to Housing Fellowship for the
construction of 724 Ronalds Street which is an
affordable student built home. - . .
• Assisted 40 households with home repair to -
mitigate environmental triggers for asthma or tin 3
other lung disorders and radon
testing/mitigation through the Healthy Homes
program.
196
• Served 74 households through the Security Deposit Assistance program administered
by CommUnity Crisis Services and Food Bank that serves tenants below 50% of the
Area Median Income.
• Collected $2,038,439 in affordable housing fee-in-lieu funds from the Scannell
Properties project at the corner of South Riverside Drive and Myrtle Avenue.
• Provided ongoing monitoring for 93 units with affordable housing requirements in the
Riverfront Crossings District.
• Allocated over $17 million in ARPA funds to-date including:
o $3,980,000 to develop an entrepreneurial hub at Dream Center for BIPOC
entrepreneurs and inclusive economic development programming.
o $3,000,000 to capital projects: a new Family Resource Center and Early
Childhood Center in the Towncrest Neighborhood through NCJC and
renovations to expand services at Iowa City Free Medical Clinic.
o $1 ,137,710 for a Housing Stability Pilot with Shelter House for homelessness
prevention including coordinated entry, housing stabilization services, and
eviction prevention efforts.
o $945,700 to purchase three three-bedroom townhomes to be operated by the
Iowa City Housing Authority as affordable housing for low-income households.
o $939,082 to CommUnity Crisis Services & Food Bank for Mobile Crisis
Outreach expansion.
o $750,000 for childcare wage enhancement in partnership with Johnson County
and the Community Foundation.
o $500,000 in flexible support to the City's two Self Supporting Municipal Districts.
o $500,000 to assist households in replacing lead water service lines.
o $485,000 for nonprofit operating funding serving 13 agencies.
o $435,239 for the Qualified Pre-apprenticeship Program with the UI Labor
Center.
o $250,000 to ThinklC for tourism recovery.
o $100,000 to 4C's Community Coordinated Child Care for workforce
development.
• Continued critical work to ensure safety of nearly 20,000 rental units in Iowa City
through systematic inspections and prompt responses to complaints, maintaining a
high standard of living conditions across the city.
• Actively engaged with community members to address concerns and complaints
related to rental properties, fostering trust and ensuring all reported issues were
resolved promptly and effectively.
• Paid over $10 million in Housing Assistance Payments to landlords/owners of rental
properties in Johnson County in calendar year 2023 through the Housing Choice
Voucher program.
• Continued to administer 69 Emergency Housing Vouchers (EHV) to assist persons
who are chronically homeless and 78 Mainstream Vouchers for persons with disabling
conditions.
• Received an additional 20 Housing Choice Vouchers and 7 Stability Vouchers for
permanent support housing for households experiencing homelessness.
• Provided ongoing administration of the Family Self-Sufficiency (FSS) program through
ICHA which helps about 150 participants build a savings account as their income
197
increases while working toward their goals with
the FSS Coordinator. Over $800,000 was
deposited annually into FSS Participant Escrow
accounts in 2023.
• Collaborated with Shelter House to administer
rr 60 project-based vouchers at the 501 Project and
Dumb
■ r Cross Park Place for individuals experiencing
homelessness with a disabling condition.
E_ Maintained 86 public housing units and 21
additional affordable units for households with
low income in the community.
• Partnered with Bloomberg Harvard City Leadership Initiative to develop plan for
repositioning public housing units.
Upcoming Challenges:
• Staff capacity to administer all existing and new programs including those funded with
ARPA and HOME-ARP funds allocated through the American Rescue Plan Act.
• Training and compliance for new HUD requirements that add complexity to projects
and demand more time from staff and subrecipients.
• Developing and updating policies and procedures for existing and new programs in
order to meet substantial changes in regulations and shifting community priorities.
• Meeting HUD timeliness standards for expenditure of funds.
• Successful administration of the HOME-ARP funds.
• Staff capacity for monitoring and oversight of projects and affordable housing as we
expand efforts and increase the number of affordable units under compliance.
• Continue to maximize our federal resources, particularly the Mainstream and
Emergency Housing vouchers which provide housing assistance to our most
vulnerable populations.
• Landlord retention in the Housing Choice Voucher Program.
• Successful repositioning of the city's public housing portfolio.
• Establishing policies and getting buy-in from property owners to address maintenance
and replacement of aging HVAC systems in rental units.
• Expansion of efforts to meet the needs of the community while providing the same
level of service for existing programs.
198
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2026 budget.
Financial Highlights
Community Development has a 22.5% increase in expenditures for fiscal year 2026 with the
largest increase in personnel expenses.
Neighborhood Outreach also has a 32.2% increase in expenditures for fiscal year 2026 with
the largest increase in personnel expenses.
Housing Inspections expenditures remain relatively flat with just a 2.8% increase in fiscal year
2026.
Service expenditures for the Housing Authority Voucher Program increased by $905,586 in
fiscal year 2026 primarily due to an increase in landlord rents.
Neighborhood Services
2027 Projected 1■ ■
2026 Budget 1EW=_��
2025 Revised
2025 Budget I����
2024 Actual
2023 Actual
■Community Development
■Neighborhood Outreach
■Housing Inspection
Y Human Services
1 ■GF Iowa City Property Management
■CDBG
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
199
Goals, objectives, and performance measures
Neighborhood Services
Community Development
Strategic Plan Value: Racial Equity, social justice, and human rights
Department Goal: Preserve and expand the supply of affordable housing.
Department Objective: Increase the number of housing units available to low-to-moderate income
residents through acquisition, rehab and new construction of units.
Performance Measures: FY 2022 FY 2023 FY 2024 FY 2026
Prroo jeectecte d Estimate
New Units Created
Rental N/A N/A 0 3 5
Owner-Occupied N/A N/A 12 5 5
Units Preserved (Rehab)
Rental N/A N/A 1 1 1
Owner-Occupied N/A N/A 20 20 20
Housing Units
25
New Units Created Units Preserved (Rehab)
20
15
10
5
0 Em
Rental Owner-Occupied Rental Owner-Occupied
■FY 2024 ■FY 2025 Projected ■FY 2026 Estimate
200
ICHA Metrics
Strategic Plan Value: Racial Equity, social justice, and human rights
Department Goal: Provide affordable housing opportunities for vulnerable populations and
low income residents.
Department Objective: Effectively administer the Housing Choice Voucher, Public Housing, and
Family Self-Sufficiency programs to serve the needs of low income
households.
Performance Measures: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
Housing Choice Vouchers
Voucher Utilization N/A 94.88 95 95 95
Total Payments to Landlords N/A $10.18M $10.6M $10M $10M
Number of Households Served N/A 1,414 1,475 1400 1400
Per Unit Costs N/A $692 $712 $700 $700
Participating Local Landlords N/A 432 415 425 425
# of returned/unutilized
vouchers N/A 187 175 175 175
Public Housing
Occupancy Rate N/A 94% 95% 95% 95%
Individuals Served N/A 272 275 275 275
Households with Children
Served N/A 57 60 60 60
Elderly/Disabled Served N/A 76 80 80 80
Tenure of Participants N/A 7 years 7 years 7 years 7 years
PH Waitlist by unit size, local
preference
Eff/Studio N/A 48 50 50 50
1 BR N/A 437 475 450 450
2 BR N/A 260 290 250 250
3 BR N/A 120 150 120 120
4+ BR N/A 62 70 60 60
Family Self-Sufficiency
Total Participants N/A 192 150 150 150
Average Monthly Escrow
Deposit N/A $375 $425 $400 $400
% of Participants with increased
employment/income vs. prior
year N/A 62% 65% 62% 62%
FSS Graduates N/A 36 50 40 40
201
Community Development Metrics
Strategic Plan Value: Partnerships and Engagement
Department Goal: Partner with nonprofits to address the most emergent and foundational
community safety and well-being needs.
Department Objective: Timely expenditure of federal and local funds to serve community
priority needs.
Performance Measures: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
CDBG Timeliness Ratio N/A N/A 1.44 1.49 1.49
ARPA funds committed N/A N/A $16,380,834 $18,325,190 $18,325,190
ARPA funds expended N/A N/A $6,810,083 $10,000,000 $15,000,000
ARPA funds balance (not under
agreement) N/A N/A $1,944,356 $0 $0
Aid to Agencies
#Agencies funded by City Steps FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Priorities Projected Estimate
Childcare N/A N/A 3 3 3
Transportation N/A N/A 1 1 1
Health/Mental Health Services N/A N/A 1 3 3
Youth Activities & Programming N/A N/A 4 4 4
Elderly Activities & Programming N/A N/A 1 1 1
Assistance for People with
Disabilities N/A N/A 1 1 1
Food Pantries (includes other
food assistance) N/A N/A 4 4 4
Services for Victims of Domestic
Violence N/A N/A 2 2 2
Services for Immigrants &
Refugees N/A N/A 2 2 2
Utility Assistance N/A N/A 0 0 0
Financial Literacy and Credit
Repair Programs N/A N/A 1 1 1
Homelessness Services N/A N/A 1 1 1
Other N/A N/A 3 2 2
Total Agencies Funded N/A N/A 24 25 25
Legacy Agencies Funded N/A N/A 20 20 20
Annual Allocations (Emerging) N/A N/A 4 5 5
202
Development Services
The Development Services Division is responsible for facilitating the development process
from Comprehensive Planning to Annexation, Zoning and Subdivision, Site Plan, Building
Permit, Building Inspections, and Final Certificate of Occupancy. The Division is also
responsible for zoning code related inspections and enforcement; local administration of state
and federal regulations such as floodplain management regulations; historic preservation
programs, administration of the Sign Code, minor modification applications, temporary use
permits, and other local permits; research, recommendations, and developing code
amendments to address City Council and/or City Manager's Office directives such as the
Affordable Housing Action Plan, the Climate Action Plan, and the Equity Toolkit. The Division
also interacts regularly with other local organizations such as the Iowa City Downtown
District, the Iowa City Homebuilders Association, the Iowa City Area Association of Realtors,
and Friends of Historic Preservation.
General Fund Activities:
• The Building Inspections activity is responsible for facilitating Building Permit review,
Building Inspections and Final Certificates of Occupancy. Building Inspection Services is
also responsible for enforcement of codes and ordinances regulating the protection of the
public health, safety and general welfare as it relates to the built environment and
maintenance of existing structures. Review and issuance of all permits for new
construction, additions, alterations, repairs and signs is a key function.
• The Urban Planning activity promotes sustainable growth and development within the
city by applying the vision, goals, and strategies of the Comprehensive Plan (including
district plans and master plans for specific sections of the community) and administers
zoning, subdivision, site plan, and historic preservation regulations. The guiding principle
of these regulations and policies are to preserve and enhance the best qualities of the
city's existing residential, commercial, and employment areas while promoting new
development opportunities that create long-term value for the community. The activity
fulfills state statutory requirements pertaining to zoning, development, and historic
preservation.
Boards and Commissions:
• The Planning and Zoning Commission is charged with drafting and implementation of
the zoning code and subdivision regulations in accordance with the Comprehensive
Plan. Commission members review annexations and requests for rezoning and
subdivision; making a final recommendation to City Council.
• The Board of Adjustment reviews requests for special exceptions, variances and other
appeals pertaining to the zoning code.
• The Historic Preservation Commission conducts studies and implements regulations
designed to promote the preservation of historic landmarks and districts.
• The Board of Appeals holds appeal hearings on and determines the suitability of
203
alternate materials and methods of construction and to provide for reasonable
interpretation of the International Building Code, International Residential Uniform
Plumbing Code, National Electrical Code, International Mechanical Code, International
Fire Code, Dangerous Building Code and the Iowa City Housing Code.
s
Recent Accomplishments:
• Issued a RFP and selected a consultant for the Comprehensive Plan update and
engagement with the community to incorporate key future land use, affordable
housing, equity, and climate action goals.
• Prepared and adopted zoning code changes to support the adopted 2022 Affordable
Housing Action Plan by increasing housing choice, supply, and affordability.
• Prepared application and received $3.7 million in HUD PRO-Housing grant program-
round one.
• Approved plat for Western Home subdivision for the construction of a senior living
community with 35 single-family homes, 8 duplex units, 38 multi-family units, 20
townhome-style units, 1 assisted living building with approximately 32 beds, and
neighborhood commercial uses.
Upcoming Challenges:
• Prepare and issue RFP for consultant assistance to review city-wide parking
regulations and consider innovative ways to encourage alternative travel modes and
housing.
• Construction inspections for 513 S. Riverside Dr projects for August 2025 opening.
• Preparing South District Form Based Code amendments for first proposed
development projects.
204
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2026 budget.
Financial Highlights
Urban Planning had an overall decrease of 9.2% which is due to consultant fees for a
Comprehensive Plan Study that is budgeted in fiscal year 2025.
DEVELOPMENT SERVICES
2027 Projected Q 24
2026 Budget $824,000 -
2025 Revised $1,142,600
2025 Budget $ 907,600
2024 Actual $1, 741,497
2023 Actual $1,
$- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000
■Building Inspections ■Urban Planning
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
205
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: Efficiently process construction permits to encourage economic
development.
Department Objective: Review building permit and site plan applications to protect the
health and safety of citizens while facilitating economic development
opportunities.
CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Performance Measures: Projected Estimate
Permit Activity(Issued)
New Single Family Dwellings (DU) 133 97 54 50 50
New Duplexes (DU) 3 1 2 2 20
New Accessory Dwelling Units (DU) - - - 0 5
New Multi-Family (DU) 155 258 474 0 100
New Commercial Buildings 10 3 10 5 5
Permits for Add/Alter/Repair of Existing 279 291 274 165 200
Residential Buildings
Permits for Add/Alter/Repair of Existing 8 103 102 49 65
Commercial Buildings
Residential Demolitions (DU) - - - 5 5
Dwelling Conversions (To or From SF DU) - - - 1 3 1
Total Building Permits 720 554 426 690 500
Total Value of Construction (in millions) $136 $153 $275 $197 $100
Processing Times
Average Time of Permit Approval - New SF - - - 17 20
Dwelling Permits (Days)
Average Time of Site Plan Approval - Major - - - 55 55
Site Plan (Days)
Average Rezoning Approval Time (Days) - - - 115 110
Average Platting Approval Time (Days) - - - NA 90
Percentage of Inspections Performed on - - - 90 90
Time (%)
800 $300
700
$250
600
500 , $200
400 $150
300
$100
200
100 $50
0 $0
CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Projected Estimate
New Single Family Dwellings(DU) Total Building Permits
Total Value of Construction (in millions)
206
Strategic Plan Value: Partnerships and Engagement
Department Goal: Promote sustainable growth and development within the City by
applying the vision, goals, and strategies of the Comprehensive
Plan(s) and administering zoning and subdivision regulations.
Department Objective: Review application proposals, coordinate feedback from various
departments, provide advice to the applicants, and write reports,
including recommendations to boards and commissions. Participate
in public meetings, both formal and informal, to communicate
proposals, solicit input, and respond to questions about the approval
process.
Historic Preservation Commission CY 2021 CY 2022 CY2023 CY2024 CY 2025
Activity Projected Estimate
Project Reviews 94 105 79 87 110
Additional Properties Landmarked 6 0 1 2 1
Properties Added to Historic or Conservation 1 0 0 1 0
Districts
Properties Rehabed, Restored, or Converted 24 24 11 24 25
Through Adaptive Reuse
CY 2021 CY 2022 CY2023 CY2024 CY 2025
Development Activity Metrics Projected Estimate
Acres Annexed 3.6 76.5 0.0 0.0 200.0
Residential Lots Final Platted /Created 59 59 111 28 30
Commercial Lots Final Platted /Created 2 1 5 11 20
SF Detached and Attached Vacant
Unimproved Residential Lots (No - - 142 140 100
Infrastructure)
SF Detached and Attached Vacant Buildable _ _ 294 290 200
Residential Lot, (Has Infrastructure)
SF Detached Lot Supply at Current Rate of
2.3 2 1
Development (Years) - -
Projected Future Unmet Housing Need (DU
@ year 2030) - - 1,060 1,000 1,500
207
METROPOLITAN PLANNING
ORGANIZATION (MPO)
OF JOHNSON COUNTY OPERATIONS
It is the mission of the Metropolitan Planning Organization (MPO) of Johnson County to fulfill
state and federal requirements necessary to receive transportation capital and operating
funds; to conduct transportation and traffic studies related to public and private development
projects; to provide traffic data collection and analysis services, prepare and administer
transportation-related grants; and serve as a body for regional policy and project-related
discussions.
Metropolitan Planning Organization (MPO) designations are made by the Governor of the
State of Iowa. The MPO of Johnson County serves the Iowa City Urbanized Area, which
includes Iowa City, Coralville, North Liberty, Tiffin, University Heights and the University of
Iowa. The MPO coordinates planning efforts for all of Johnson County in: transportation
planning, data collection and analysis, and assistance to small communities. Member
agencies outside of the Iowa City Urbanized Area include Johnson County, Hills, Lone Tree,
Oxford, Shueyville, Solon, and Swisher.
In past years, the MPO has also facilitated discussion on regional issues including a fire
protection mutual aid agreement, a Joint Emergency Communications Center, future
passenger rail, and affordable housing issues.
Watch this short video to learn more about the MPO: https:Hvoutu.be/QTX5WP7m3pU
Although funding is received from all MPO members, the MPO is organized under the City of
Iowa City. Through a 28(e) agreement, staff provides assistance to the other members of
MPOJC.
MPOJC Fund Activities:
• The Metropolitan Planning Organization (MPO) of Johnson County fulfills federal
requirements involving the transportation planning process in order to maintain eligibility
for grant programs through the Federal Transit Administration (FTA) and Federal Highway
Administration (FHWA). The "3-C" transportation planning process consists of
comprehensive, coordinated, and continuing planning efforts for all modes of
transportation. Projects include short and long-range transportation plans, corridor
studies, intersection analyses, reports, and review of development projects. The MPO
also prepares state and federal grant applications and fulfills the associated administration
and regulation compliance.
208
Recent Accomplishments:
• Completion of fiscal year 2024 Transportation
i
Planning Work Program projects & adoption of
the fiscal year 2025 Work Program.
Completion of the MPO Fiscal Year 2025-
2028 Transportation Improvement Program and
acceptance by the Iowa DOT, Federal Transit
Administration, and Federal Highway
Administration.
• Completion of the year-end National Transit
Database Annual Reports for Iowa City Transit, Coralville Transit and University of
Iowa Cambus.
• Allocation and programming of more than $4.6 million in federal operating funds for
local transit agencies.
• Programming of more than $9.3 million in federal Surface Transportation Block Grant
funds for the urbanized area.
• Completion of the CRANDIC corridor Bus Rapid Transit Feasibility Study.
Upcoming Challenges:
• Completion of the year-end National
-,
Transit Database Annual Reports
for Iowa City Transit, Coralville +�
Transit and University of Iowa
Cambus. —
• Completion of the MPO Fiscal Year
2026-2029 Transportation
Improvement Program and
acceptance by the Iowa DOT, t,: --
Federal Transit Administration, and
3 ,
Federal Highway Administration.
• Completion of fiscal year 2025 Transportation Planning Work Program projects &
adoption of the fiscal year 2026 Work Program
• Allocation and programming of more than $4.6 million in federal operating funds for
local transit agencies.
• Allocation and programming of a projected $15 million in Surface Transportation Block
Grant, Transportation Alternative Program, and Carbon Reduction Program funds for
the urbanized area.
• Successful completion of the MPOJC quadrennial planning review by the Federal
Highway Administration.
209
Budget highlights
Service Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
Financial Highlights
MPOJC
FY26 Expenditures - $872,600
Pi
ACTUAL ACTUAL BUDGET I REVISED I BUDGET PROJECTED
2023 2024 2025 2025 2026 2027
Personnel ■Services Supplies
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
- - r
- - -�-�-_ -;R•
210
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: To improve residents' lives in the community by improving
transportation safety, and increasing the percentage of commuters
walking, biking, or using public transit.
Department Objective: Provide transportation (private vehicle, transit, bicycle and
pedestrian) planning services including data collection, analysis,
grant application and administration, development review, long
range planning, traffic studies, traffic modeling, and coordination
with other local governments including the University of Iowa, Iowa
Department of Transportation, Federal Transit Administration and
the Federal Highway Administration.
Grant Awards Received for Iowa City: Grant awards are pursued to help fund and achieve Iowa City's Capital
Improvements Program priorities.
Performance Measures: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
Grant Awards Received for the City $5,842,924 $10,099,804 $2,826,803 $6,256,510 $6,256,510
Vehicle Collisions: Includes all reported vehicle collisions where property damage exceeded $1,000 or where an
injury occurred. Department objective is to have zero fatalities.
Transportation Safety (Vehicle CY 2021 CY 2022 CY 2023 CY 2024* CY 2025*
Collisions) Projected Estimate
Property Damage Only 928 922 901 917 917
Possible/Unknown Injury 164 161 152 159 159
Minor Injury 103 102 97 101 101
Major Injury 14 12 12 13 13
Fatal 1 1 4 2 2
Totals 1,210 1,198 1,166 1,191 1,191
*Average of CY 2021-2023
Vehicle Miles Traveled & Emissions Per Capita : Vehicle miles traveled and CO2 emissions per capita within
corporate limits. Reducing vehicle miles traveled and subsequent greenhouse emissions is an objective of the
Transportation Planning Division.
Performance Measures: CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Projected Estimate
Total Vehicle Miles Traveled 4,573 4,577 4,630 4,593* 4,593*
Per Capita
Metric tonnes of Vehicle CO2e 2.02 2.00 2.00 2.00 2.00
Per Capita
*Average of CY 2021-2023
211
Bicycle & Pedestrian Collisions: Includes all reported collisions involving bicycles or pedestrians. Department
objective is to have zero fatalities.
Transportation Safety (Bicycle & CY 2021 CY 2022 CY 2023 CY 2024* CY 2025*
Pedestrian Collisions) Projected Estimate
Property Damage Only 2 1 4 2 2
Possible/Unknown Injury 5 14 13 11 11
Minor Injury 23 29 14 22 22
Major Injury 2 6 2 3 3
Fatal 0 0 2 1 1
Totals 32 50 36 39 39
*Average of CY 2021-2023
Mode Split - Commuting to Work: Includes all workers 16 years or older by primary means of travel to work.
Department objective is to increase the mode split for walking, biking, or use of public transit.
Travel to Work (%) CY 2015* CY 2018* CY 2020** CY 2021** CY 2022**
Drove alone 57.0 58.0 58.6 59.3 58.2
2 or more person carpool 8.9 8.4 7.5 7.3 7.4
Transit 9.9 8.6 7.8 6.5 6.3
Bike 3.7 3.5 n/a 2.8 2.9
Walked 16.0 15.7 14.5 14.0 14.0
Taxi, Motorcycle and other means 1.2 1.6 4.7 1.8 1.4
Worked at Home 3.5 4.2 7.0 8.4 9.8
*3-year American Community Survey data. ** 5-year American Community Survey
data
CY 2022**
Taxi, Motorcycle Worked at Homeg 80%
and other means
1.40% '41q
Drove alone
58.20%
Walked
14.00%
Bike
2.90%
Transit
6.30% `
2 or more person
carpool
7.40%
212
-71
.Mr Cu
Contact information
Public Works Director: Ronald Knoche, PE Telephone: 319-356-5138
Website: www.icgov.org/publicworks Address: 410 E. Washington Street
213
Public Works Department
Department Mission
The Public Works Department exists to provide the essential infrastructure and services
necessary for the health, safety, and welfare of our community. These services are provided
in a manner that will enhance the quality of the life of our community members today and for
generations to come.
Department Description
The Public Works Department is a combination of seven different divisions across eight
different funds.
""The services provided • the PublicWorks
Department are fundamental • our daily
• it our privilege • serve the
IFIF
Ron Knoche
214
Public Works
Administration
Public Works Engineering Streets Water Wastewater Resource Equipment
Adminisration Services Operations Operations Operations Management Service
Public Works Stormwater Road Use Tax Landfill General Fleet
Facility Operations Administration Administration Administration Administration Maintenance
Stormwater MTreatment Plant M LandfillCapital Reserves Operations Operations Replacement
Reserves
Traffic Distribution Landfill
Engineering System Lift Stations Replacement
Reserves
Streets System Customer Collection Solid Waste
Maintenance Service Systems Surcharge
Reserve
Debt Service Debt Service Landfill Closure
Reserves
Capital Reserves Capital Reserves Refuse
Administration
Fun
• •
General •• Refuse
Public Administration
• Engineering
Road _ Tax Fund: Yard Waste
Collections
StreetsOperations
Fund:Wastewater
Curbside
0 Wastewater
Operations
Water Recycling
Collection
Fund:
0 Water Operations
White
Refuse • _ • Fund: Goods/Bulky
Collection
Resource Management
• Fund:
Resource Management
•
Engineering
• • - •
Equipment Operations
Department Staffing
The Public Works Department has 166.76 FTE across 7 divisions and 25 activities.
Senior Management
i
e
7�r -
City Engineer Resource Mgmt. Supt. Equipment Supt. Wastewater Supt.
Jason Havel, PE Jennifer Jordan Dan Striegel Tim Wilkey, PE
r
Streets Supt. Water Supt.
Brock Holub Jonathan Durst, PE
Public Works FTE by Division
PW Admin Engineering Wastewater Water Resource Equipment Streets
Management
216
Public Works 14
FY26 Expenditures - $57,009,600
00
■PW Admin
■Engineering
■Wastewater
Water
■Resource Management
■Equipment
■Streets
EM
PW Admin $ 665,100
Engineering $ 4,164,200
Wastewater $ 13,718,400
Water $ 10,864,300
Resource Management $ 11,477,900
Equipment $ 7,963,900
Streets $ 8,155,800
$ 57,009,600
217
Public Works Administration
Public Works Administration provides direction and administrative support to departmental
operating divisions.
General Fund Activities:
• The Public Works Administration activity manages and coordinates the activities of the
department's seven divisions.
• The Public Works Facility activity accounts for the operations and maintenance of the
City's public works facility.
Nil I
Recent Accomplishments:
• Implementation of the first three Phases of the asset management software.
• Updated the Storm Sewer System mapping.
• Updated Traffic Signal and Lighting mapping.
• Continued staff development.
Upcoming Challenges:
• Continued workforce recruitment, development, and succession planning.
• Implementation of the final phases of the asset management software.
• Continued collection and updating of asset inventory for the public infrastructure.
• Continued planning for the Transit Maintenance Facility and Equipment Maintenance
Facility relocations to the Public Works Complex.
• Supply chain impacts on daily operations, Capitol Improvement Project schedules, and
Equipment replacement.
218
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2026 budget.
Financial Highlights
Public Works Administration
FY26 Expenditures - $665,100
23 Actual 2024 Actual 2025 Budget 2025 Revised 2026 Budget 2027 Pr L
ojectedd
■Personnel ■Services Supplies
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
219
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: Effectively facilitate and regulate sidewalk cafes within the
parameters established by the City Council.
Department Objective: Issue permits and provide site inspections for sidewalk and
street cafes.
Performance Measures: CY 2021 CY 2022 CY CY 2024 CY 2025
Permits Issued 2023 Projected Estimate
Sidewalk Cafes 33 34 38 28 40
Street Cafes 3 2 2 0 2
r SIDEWALK CAFES
CY 2021 CYLAY 3 CY 2024 CY 202r'
Projected
••
Strategic Plan Value: Partnerships and Engagement
Department Goal: Effectively regulate the use of public right-of-way necessary
to facilitate construction of building projects.
Department Objective: Issue permits for use of public right-of-way that facilitate
development while protecting the public interest, health and
safety.
Performance Measures: CY 2021 CY 2022 CY CY 2024 CY 2025
Permits Issued 2023 Projected Estimate
Use of ROW 7 8 9 12 15
Strategic Plan Value: Partnerships and Engagement
Department Goal: Effectively regulate the use of public right-of-way necessary
to facilitate construction and operation of fiber
optic/telecommunications projects.
Department Objective: Issue license agreements for use of public right-of-way fiber
optic/telecommunications projects while protecting the public
interest, health and safety.
CY 2021 CY 2022 CY CY 2024 CY 2025
Performance Measures: 2023 Projected Estimate
License Agreements Issued 1 0 1 1 1
220
Engineering
The Engineering Division exists to provide the technical expertise for the design and
construction management of the public infrastructure to enhance the quality of life of our
residents. The Division also manages the public right-of-way to maintain the health, safety,
and welfare of our community, and operates the stormwater utility.
General Fund Activities:
• Engineering performs work in connection with all municipal public works improvements,
including bridges, roads, sidewalks, water mains, sanitary sewers, and stormwater
systems. Engineering staff review subdivision plans, design public works improvement
projects, perform survey work, and inspect the construction of public works projects and
subdivision improvements. Division staff also aid other departments in the design and
construction of public improvement projects.
Stormwater Fund Activities:
• Stormwater Operations exists to provide safe, clean, and healthy waterways for our
community. We do this by using education, outreach, community involvement, volunteers,
capital projects, and enforcement of our City's Ordinances that provide for and protect our
watersheds.
The National Pollutant Discharge Elimination System (NPDES) is a federal program that
regulates stormwater discharge into waterways. To comply with the federal requirements, the
City of Iowa City received a permit to discharge stormwater and develop programs to reduce
the discharge of pollutants carried by stormwater into our local waterways.
• Stormwater Capital Reserves account for stormwater funds that are set aside for the
replacement of stormwater and storm sewer infrastructure and to provide for the repair
and restoration of public stream banks.
Recent Accomplishments:
• Substantial completion of the Asphalt Resurfacing 2024 Project
• Substantial completion of the Mormon Trek PCC Patching Project
• Substantial completion of the Dubuque Street Reconstruction Project
• Substantial completion of the Rochester Avenue Reconstruction Project
• Substantial completion of the Gilbert Street Bridge Project
• Substantial completion of the Sturgis Ferry Park Improvements and Southside
Recycling Center Project
• Substantial completion of the Iowa Avenue Bridge Trail Underpass Bridges Project
• Substantial completion of the High Street and Southgate Avenue Sidewalk Infill Project
• Substantial completion of the Hwy 6 Water Main Project
• Substantial completion of the Equipment Shop Roof Replacement Project
• Completion of the Fire Station 1 Apparatus Bay Slab Reconstruction Project
• Completion of the Kirkwood Avenue CRANDIC Railroad Crossing Project
• Completion of the ADA Curb Ramp 2023 Project
221
• Completion of the Willow Creek Bridge Replacement Project
• Closed out the Iowa City Gateway Project
• Closed out the Rohret South Sewer Project
• Closed out the Landfill Cell FY23 Construction Project
• Functional design of the Kitty Lee Road Improvements Project
• Functional design of the Hwy 1/6 Intersection Improvements Project
• Carson Lake Project Feasibility Study
• Design of the Court Hill Trail Replacement Project
• Hosted 7 events, where volunteers logged 148 hours of service to clean up the City's
watersheds, waterways, wetlands, prairies, and other natural spaces in calendar year
2023
• The Stormwater Quality Best Management Practices Program participated in a total of
63 projects aimed at improving stormwater runoff water quality throughout the
community,providing approximately $58,105 toward total combined project costs in
fiscal year 2024
• Initiated 1 creek repair project totaling approximately $21,500 to repair damaged areas
along local creeks in fiscal year 2024
• Completed design and construction of projects to repair damaged storm sewer
infrastructure at various locations within the City
• Participating in the Your Best Lawn campaign with the cities of Coralville and North
Liberty, and the Iowa Department of Natural Resources
222
Upcoming Challenges:
• Complete construction of the Muscatine Avenue Pedestrian Crossing Project
• Complete construction of the Wastewater Treatment Facility Improvements Project
• Construction of the Court Street Reconstruction Project
• Construction of the North Gilbert Street Reconstruction Project
• Construction of the Riverside Drive Pedestrian Bridge at Iowa Avenue Rehabilitation
Project
• Construction of the Court Hill Trail Replacement Project
• Construction of the Normandy Drive Storm Sewer Project
• Construction of the Fire Station 1 Sleeping Quarter and Restroom Renovation and City
Hall Third Floor Renovation Project
• Complete design and construction of the Iowa River Power House Dam Repair Project
• Close out of the American Legion Road Improvements Project
• Close out of the Melrose Avenue / IWV Road — Highway 218 to Hebl Avenue
Improvement Project
• Close out of the Burlington/Madison Intersections Improvements Project
• Close out of the Benton Street Rehabilitation Project
• Close out of the Highway 6 Trail Project — Fairmeadows to Heinz
• Design of the Dodge Street Reconstruction Project
• Design of the Burlington Street Bridge Replacement Project
• Design of the Taft Avenue Reconstruction Project —American Legion to Lower West
Branch
• Design of the new Transit and Equipment Maintenance Facility Project
• Design of the Wastewater Digester Complex Rehabilitation Project
• Design of the Wastewater Digester Gas Improvements Project
• Design and construction of the Carson Lake Project
• Design and construction of the Peterson Street Storm Sewer Project
• Design and construction of the 2025 pavement management projects
• Adoption and implementation of SUDAS Design Standards
• Development of a right-of-way management ordinance
• Ongoing maintenance and repair of aging stormwater infrastructure
• Ongoing maintenance of stormwater detention basins
• Ongoing creek maintenance projects
223
Budget highlights
Service Level Change Summary
In the Engineering Services there are no service level changes included in the fiscal year
2026 budget.
In the Stormwater Operations there are no service level changes included in the fiscal
year 2026 budget.
Financial Highlights
Engineering Services expenditures
increased 62.1% or $147,100 which Engineering Services
is primarily due to the planned FY26 Expenditures -
purchase of Project Management $372617300
software. A �—
2023 2024 2024 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Personnel Services Supplies Capital Out
Stormwater Stormwater Operations
FY26 Expenditures - $9027900 services expenditures
_ increased 41 .0% due to
■ administrative fees.
2023 2024 2024 2025 2026 2027 Projected
Actual Budget Revised Budget Projected
Personnel Services Supplies Capital Outlay
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
224
Goals, objectives, and performance measures
Engineering
Strategic Plan Value: Partnerships and Engagement
Department Goal: Continue the investment and reinvestment in infrastructure.
Department Objective: Provide plan review and inspection of infrastructure which will
become City assets.
Performance Measures: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Accepted Public Improvements Projected Estimate
# of Projects Accepted 30 33 28 38 40
# of Subdivision Accepted 4 2 1 4 5
Streets (miles) 0.85 0.97 0.55 0.65 0.75
Water Main (miles) 1.18 1.23 0.63 0.70 0.80
Sanitary Sewer (miles) 1.18 1.51 1.40 1.50 1.50
Storm Sewer (miles) 1.10 1.57 1.05 1.25 1.30
Fire Hydrants 16 24 40 30 20
Trails/Sidewalks (miles) 0.36 1.63 1.29 1.40 1.50
Bike Lane (miles) 2.00 1.60 0.14 0.20 0.25
Traffic Signals 1 1 0 0 0
Pedestrian Bridge 0 0 0 0 0
Number of Projects Accepted
FY 2026 Estimate
FY 2025 Projected
FY 2024
FY 2023
FY 2022
0 5 10 15 20 25 30 35 40 45
Strategic Plan Value: Partnerships and Engagement
Department Goal: Provide oversight of private construction on City Right-of-ways.
Department Objective: Provide plan review and inspection to ensure safety of our
citizens and conformance to City standards when work is
performed in the City Right-of-ways.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Performance Measures: Projected Estimate
Excavation Permits Issued 624 691 479 600 600
Sidewalk Hazards 307 321 154 200 240
Identified Addresses
Sidewalk Hazards 826 767 245 300 400
Identified # of Squares
225
Stormwater
Strategic Plan Value: Partnerships and Engagement
Department Goal: Continue the investment and reinvestment in Best Management
Practices.
Department Objective: Provide plan review and inspection of Best Management
Practices for stormwater quality improvements.
Performance Measures:
Stormwater Quality BMP— FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Grant Applications Projected Estimate
Number Funded 38 76 63 75 75
Amount $34,393 $65,856 $58,105 $65,000 $65,000
Creek Maintenance—Grant FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Applications Projected Estimate
Number Funded 7 2 1 2 2
Amount $59,200 $15,100 $21,500 $35,000 $35,000
80
70
60
50 $1
40 $1
30 $0
20
10 $0
0 $0
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
■SW BMP Grants Funded ■Creek Grants Funded
Strategic Plan Value: Partnerships and Engagement
Department Goal: Integrate volunteers to perform labor intensive water quality
related projects.
Department Objective: Cost effectively satisfy the regulatory requirements of our
stormwater permit while engaging the public in activities and
education.
Performance Measures:
Stormwater Volunteer CY 2021* CY 2022* CY 2023 CY 2024 CY 2025
Program Projected Estimate
Events 18 2 7 4 6
Volunteers 50 52 81 50 75
Volunteer Hours 96 156 148 50 100
Value $2,534 $4,118 $3,996 $1,320 $1,320
*amount is calculated using FEMA's Volunteer rate for Iowa $26.4/hour
226
Streets Operations
The Streets Operations Division is funded by the Road Use Tax. The Streets Division is
responsible for the maintenance of the City's street system. The work duties include
maintenance and repair of the City's concrete and asphalt streets, street sweeping, leaf
vacuum program and snow plowing. The Streets Division is also responsible for
maintenance and repair of the traffic signal systems and City-owned roadway lighting.
Road Use Tax Fund Activities:
• Road Use Tax Administration accounts for Road Use Tax receipts, receipt of the
Streets Division's portion of the Employee Benefits Levy, and costs associated with an
annual audit and loss reserve payment.
• Sidewalk Inspection is divided into ten geographical areas for sidewalk inspection. Each
year, the sidewalks in one of these ten areas are thoroughly inspected in accordance with
the criteria established by the City Engineer to determine if sidewalk repairs are
necessary.
• Traffic Engineering staff coordinate and maintain traffic signals-, pedestrian signs and
signals-, lane line painting for traffic, bicycles, and pedestrians-, street lighting and poles-,
banners-, specialty bridge lighting-, locating City utilities-, and plan review and coordination
for projects.
• Streets System Maintenance provides maintenance and repair of the City's concrete,
asphalt, and brick streets-, provide maintenance and repair to culverts, catch basins, and
other City right of way property; street sweeping, leaf vacuuming, and snow plowing.
-
aLu __rr i
91 t
-
i sz„
s _
227
Recent Accomplishments:
• Patched approximately 4,613 potholes and replaced 223 street panels in fiscal year 2024.
• Leaf program picked up 327 loads totaling 818 tons in fiscal year 2024.
• Replaced 2,164 street signs in fiscal year 2024 to comply with Federal retro-reflectivity
requirements.
• Completed four street sweeping passes of the entire street network.
• Street sweeping program picked up 86 loads totaling 602 tons in fiscal year 2024.
• Sprayed all pavement markings including bike lanes and crosswalks.
• Assisted other Divisions and Departments with tasks such as sign installations, water main
breaks, traffic control setup, erosion control, tree removal, and concrete projects.
• In fiscal year 2022 and 2023, during most snow events Streets staff started applying straight salt
and brine to our streets rather than 50% sand 50% salt mix. The decrease in sand in our winter
operations reduces the amount of debris needed to be picked up from our streets in the spring
and reduces that amount of material that may go down our storm sewers and to the Landfill.
Upcoming Challenges:
• Limited road use tax revenues inhibit adequate preventive street maintenance and
material cost increase.
• Current funding is not going as far as it used to due to the rise in cost for street
reconstruction projects.
• Deferred maintenance will result in poorer pavement quality and increased demand for
patching and temporary repairs and reconstruction.
• Completing existing work assignments such as pavement repairs, leaf collection, and
snow plowing with current revenue and resource levels.
• Additional bike lanes, crosswalks, speed humps, and roundabouts to maintain pavement
markings.
• Supply, demand, and cost for equipment has gone up. This has increased the ongoing
cost of replacement for equipment and has made a huge impact on our rental end loader
fleet for winter services.
• Cold storage for equipment and material when Transit and Equipment move on to the
Public Works site.
• Signal poles along Highway 6 and Highway 1 are very old and will need to be replaced at
some point and are not funded.
• Additional specialty lighting, school speed zone, flashing lights, and banners to maintain.
• Keep up with replacement and maintenance on all light fixtures. Lots of LED fixtures have
been changing to purple in color. Most of ours have not to this point.
228
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2026 budget.
Financial Highlights
Streets System Maintenance had an overall 2.4% increase or $152,000 in total expenditures.
While Capital Outlay went down $88,000, services increased $172,200 due to rising prices in
concrete.
Sidewalk Inspection expenditures include $120,000 for sidewalk and right of way repairs.
Road Use Tax revenues are projected to increase 2.9% in fiscal year 2026 which is an
increase of $312,800 over 2025.
Streets
FY26 Expenditures - $8,155,800
L2023 Actual 2024 Actual 2024 Budget 2025 Revised 2026 Budget 2027 Projected
-Personnel Services Supplies Capital Outlay
Staffing Level Change Summary
There are no staffing level changes included in the fiscal year 2026 budget.
229
Goals, objectives, and performance measures
Strategic Plan Goal: Partnerships and Engagement
Department Goal: Meet Retro-reflectivity Standards.
Department Objective: Continue sign replacements.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Performance Measures: Projected Estimate
Signs Rep laced/Ma intenanced 2,704 3,148 2,164 2,500 2,500
Signs Replaced/Maintenanced
3,500
3,000
2,500
2,000
1,500
1,000
500
0
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
Strategic Plan Value: Partnerships and Engagement
Department Goal: Provide Street Sweeping/Cleaning of Public Streets and Leaf Removal
to Residents & Businesses.
Department Objective: Efficiently Sweep &Clean Public Streets and Continue Leaf Vacuum
Program.
Performance Measures:
Dump Truck Loads of Sweeping FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Debris Projected Estimate
Number of Loads 103 85 86 85 85
Tons 702.00 513.41 602.33 600.00 600.00
Leaf Vacuum Pickup Season - FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Packer Truck Loads of Leaves Projected Estimate
Number of Loads 16 16 16 16 16
Tons 128 128 128 128 128
Leaf Vacuum Pickup Season - FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Dump Truck Loads of Leaves Projected Estimate
Number of Loads 451 662 327 550 550
Tons 1,128 1,655 818 1,375 1,375
230
Strategic Plan Value: Partnerships and Engagement
Department Goal: Provide Street Maintenance & Repairs.
Department Objective: Efficiently Maintain & Repair Public Streets.
Performance Measures:
Input Measures: Materials FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Used/Miles of Street Maintained Projected Estimate
Concrete (yards) 1,765.99 1,878.00 2,011.25 2,000.00 2,000.00
Asphalt (tons) 414.39 391.25 419.39 420.00 420.00
Rock (tons) 1 1,065.28 1 658.54 1 845.54 1 800.00 1 800.00
Streets (miles)* 250.00 1 251.18 1 253.17 1 255.00 1 257.00
*Miles calculated based on snow route street centerline, divided roadways counted in both directions.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Workload Measures Projected Estimate
Potholes Patched 4,558 4,304 4,400 4,400 4,400
Street Panels — 196 209 200 200 200
Removal/Replacement
Street Panels — Removal/Replacement
FY 2022 FY 2023 FY 2024 FY 2025 Projected FY 2026 Estimate
231
Wastewater Operations
The Iowa City Wastewater Division exists in order to economically ensure the public health
and safety of the citizens of Iowa City and locally protect the Iowa River as a water resource
for the people of Iowa. The Division will achieve the mission by providing proper care,
operation, and maintenance of City wastewater and storm water collection systems,
treatment plant, and the local environment.
The Wastewater Division operates and maintains the City's Grade IV Biologic Nutrient
Removal Wastewater Treatment Plant and associated Collection system that processes an
average of 7.6 million gallons of wastewater per day. State of Iowa licensed staff members
measure and report 120 different tests per month to the Iowa Department of Natural
Resources (DNR) for both influent waste and treated effluent.
Other major work elements for this division include sewer main repairs, preventative
maintenance, and 24/7 response to emergency sewer calls. Staffing is seven days a week for
operations staff. Administrative, lab, maintenance and collections staff are on-site five days a
week. The division's budget is organized into six activities:
Wastewater Fund Activities:
• Wastewater Administration administers Wastewater Division policies, procedures,
budget and manages Wastewater division personnel. Wastewater Administration
coordinates Wastewater Division activities with other City departments, and oversees the
wastewater treatment plant, collections and lift stations.
• Wastewater Treatment Plant Operations operates and maintains one treatment plant.
The plant, located at 4366 Napoleon St. SE, was expanded in 2010 to accommodate
more stringent water quality standards, future growth in residential and industrial
customers and closure of the North Plant. The site of the North Plant that was in service
for 79 years, has been decommissioned and restored to a recreation area, the Riverfront
Crossings Park.
• Wastewater Lift Stations operates and maintains 16 wastewater lift stations and 5 storm
water stations throughout the city. The wastewater lift stations work in conjunction with the
wastewater collection system. Wastewater lift stations are facilities designed to move
wastewater from lower to higher elevation, particularly where the elevation of the source is
not sufficient for gravity flow and/or when the use of gravity conveyance will result in
excessive excavation depths and high sewer construction costs. The storm water lift
stations are facilities designed to move storm water from flood protection areas to
receiving streams thereby reducing the threat of flood damage to private and public
property.
• Wastewater Collection Systems maintains 330 miles of sanitary sewers and 110 miles
of dedicated storm sewers. The wastewater collection system works in conjunction with
the wastewater lift stations. The storm water collection system works in conjunction with
the storm water lift stations and point of discharge to receiving streams.
232
• Wastewater Debt Service consists of principal and interest payments on wastewater
revenue bonds, which are repaid with wastewater revenue.
• Wastewater Capital Reserves accounts for wastewater funds that are set aside for the
replacement of wastewater and sanitary sewer infrastructure.
wo
Recent Accomplishments:
• Digester Complex Rehabilitation Project is past the 60% design stage and designer is
working with City staff to value engineer the final design. The projected is on track to
go out for construction to start in CY25.
• Replacement of the grit classifier, placement of Parshall flumes in the influent channel,
replacement of the dewatered biosolids conveyor started construction CY24.
• Selected roof repairs were completed in CY24.
• Cartegraph implementation for the wastewater treatment plant has started in CY24.
• West Park Lift Station rebuild was completed, including new controls, repurposed
pumps and raising the wet well top elevation to make it flood resistant. Work
completed by MD staff CY24.
• Replacement of VFD drives in the Grit Building in preparation of the new grit classifiers
being placed as part of the project mentioned above. Work was completed by MD
staff CY24.
• Completed yearly sewer maintenance program that includes lining, spot repairs and
make repairs of sewer deficiencies as found to maintain the integrity of the sanitary
sewer CY24.
• Continued review of development projects within the City in conjunction with
Engineering, to ensure City standards are followed, and meets our long-term goals.
233
• Continue to support inspection request for new sewer installations within the City prior
to acceptance so to reduce issues when the contractor maintenance bond ends.
• Continue to work with a 5-year sewer maintenance program to optimize the Sewer
Main Replacement fund. This incorporates the current lining repair program and
captures sewer replacement projects.
• Continued WWD partnership with the University of Iowa CEE Department on
development of a technology park. The mission is pilot emerging technologies in
wastewater treatment and water reclamation.
• Continued offer of tours to outside groups, students of all grade levels and student
interns so to promote the importance of wastewater treatment as it applies to public
safety and to "build the bench" of future professionals in the field of wastewater
treatment and water reclamation.
• Continued work towards retaining staff and provide training opportunities for existing
and new replacement staff.
• Continued support to provide a training environment for student interns from KCC,
DMACC and interested persons wanting to experience the wastewater industry.
Upcoming Challenges:
• Digester Complex Rehabilitation Project working through site issues. Once
construction initiates, it will require coordination with staff and contractor for smooth
installation and plant operations FY25-26.
• Replacement of sludge feed pumps from tank 8001 to the heat exchangers requires
coordinating between the existing pumps and fabricating new piping to make the
connection between the new pumps and existing piping. Work to be performed by
WWD staff CY25.
• Replacement of existing mixers in Cells 10 and placement of new energy efficient
mixers in Cells 9 & 10, of Trains 3 & 4. Work to be performed by WWD staff FY25-26.
• Cartegraph implementation finalization and the training of treatment plant staff to
complete implementation and utilization will continue in FY25-26 and beyond.
• New controls for Peninsula, Highlander and Rundell and Center lift stations. Work to
be performed by WWD staff FY25-26.
• Rebuild electrical panels and controls in the Sludge Pump Building using modern
VFDs and new electrical buckets for switches and overloads. Work to be performed by
the MD staff FY26
• Continued yearly sewer maintenance program that includes lining, spot repairs and
make repairs of sewer deficiencies as found to maintain the integrity of the sanitary
sewer.
• Continued review of development projects within the City in conjunction with
Engineering, to ensure City standards are followed, and meets our long-term goals.
• Continued support of inspection request for new sewer installations within the City
prior to acceptance so to reduce issues when the contractor maintenance bond ends.
234
• Continued work with Engineering to sustain the ongoing 5-year sewer maintenance
program to optimize the Sewer Main Replacement fund. This incorporates the current
lining repair program and captures sewer replacement projects.
• Organize training for Engineering staff and invited contractor on installation of
specialized MH riser rings and chimney seals. WWD management and collections staff
will organize the training and to be provided at the WWTP.
• Continued WWD partnership with the University of Iowa CEE Department on
development of a technology park. The mission is pilot emerging technologies in
wastewater treatment and water reclamation.
• Continued offering of tours to outside groups, students of all grade levels and student
interns to promote the importance of wastewater treatment as it applies to public
safety and to "build the bench" of future professionals in the field of wastewater
treatment and water reclamation.
• Continued work of retaining staff and providing training opportunities for existing and
new replacement staff.
• Continued support to provide a training environment for student interns from KCC,
DMACC and interested persons wanting experience in the wastewater industry.
235
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2026 budget.
Financial Highlights
In Wastewater Administration, services expenditures increased by 29.4% in the fiscal year
2026 due to an increase in administrative fees.
In Wastewater Treatment Plant Operations, expenditures increased by 10.7% mainly due to
the purchase of (3) rolloff containers, (2) blower controls and a pump station.
Lift Stations has an overall decrease of$66,400 or 22.5% in 2026. This is primarily due to
the purchase of$60,000 in 2025 for a generator.
Wastewater
FY26 Expendidtures - $13,718,400
2023 Actual 2024 Budget 2024 Budget 2025 Revised 2026 Budget 2027 Projected
Personnel ■Services Supplies Capital Outlay ■Debt Service
Staffing Level Change Summary
There are no staffing level changes included in the fiscal year 2026 budget.
236
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: Protect the City's natural resources and waterways for public health,
recreation opportunities and development.
Department Objective: Meet or exceed DNR permit requirements for sanitary sewer systems.
Performance Measures:
Carbonaceous Biochemical FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Goal
Oxygen Demand (CBOD) Projected Estimated
Percent Removal* 98.7% 98.5% 98.6% 98.6% 98.6% 98.0%
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Goal
Total Suspended Solids (TSS) Projected Estimated
Percent Removal* 98.2% 97.4% 96.7% 98.0% 98.0% 98.0%
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 Goal
Ammonia (NH3) Projected Estimated
Percent Removal* 85.7% 89.5% 94.0% 95.0% 96.0% 95.0%
* Higher Number is Better
_1 00.01/
95.D%
90.0%
a5.0%
a0.0%
75.D%
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimated
CBOa% Removal TSS%Removal
N H#% Removal
Strategic Plan Value: Partnerships and Engagement
Department Goal: Protect public and private property from water damage and health
hazards.
Department Objective: Control Sanitary Sewer Overflows (SSO—sewer backups).
Performance Measures: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimated
Number of SSOs per Year** 13 10 20 10 10
Sewer Jetting, Miles per Year* 52.4 77.5 38 40 40
-Inspection, Miles per Year* 10.8 13.4 74 100 100
* Higher Number is Bette r-Vid eo/S L RAT ** Lower Number is Better
237
Water Operations
The mission of the Water Division is to produce and distribute high quality drinking water for
the residential, commercial, industrial and firefighting needs of Iowa City in accordance with
local, state and federal drinking water standards, and to promote good stewardship of natural
resources.
The Water Division, as part of the Public Works Department, operates and maintains the
City's Grade IV drinking water and water distribution system that serves the City of Iowa City
and University Heights. The system is in continuous operation 24/7 to provide high quality
water and service, at satisfactory pressures, and in sufficient quantities to meet customer
demands.
Water quality data is available through the annual consumer Confidence Report .
The water rates are a combination of a monthly service fee based on the diameter of the
service line to the property which covers the first 748 gallons of water usage, and a declining
volumetric rate. Residents pay less than $0.01 per gallon of safe drinking water delivered to
any location they choose any time of day year-round. For comparison a gallon of individually
bottled water costs about $5.00.
Water Fund Activities:
• Water Administration administers City of Iowa City and Water Division policies,
procedures, budget and manages division personnel. Water Administration coordinates
Water Division activities with other City departments and divisions.
• Water Treatment Plant Operations Iowa City's water treatment facility, located at 80
Stephen Atkins Drive produces about 6 million gallons per day. The facility is operated
24/7 — 365 by state licensed water treatment operators. The treatment plant is 100%
compliant with the Safe Drinking Water Act and uses activated carbon filters to remove
many complex unregulated compounds.
• Water Distribution System State licensed water distribution staff operate and maintain
Iowa City's approximately 280 miles of water main and connections that contains pipe as
old as 1883.
• Customer Service personnel investigate leaks, locate water and City communication
fiber assets, interface with customers on a myriad of water concerns, schedule service
changes and meter water used by our customers.
• Water Debt Service consists of principal and interest payments on water revenue bonds,
which are repaid with water revenue.
• Water Capital Reserves accounts for water funds that are set aside for the replacement
of water system infrastructure.
238
Recent Accomplishments:
• Hired and trained (7) staff in FY24
• Completing a 3-year implementation of Cartegraph for asset management
• Utilizing Tyler Notify, SSRS reports, and other means to bring the month-to-month
average of non-functioning water meters from (600) to (100).
• Update of the Chlorine feed equipment
• Successful implementation of Granular Activated Carbon removal and replacement
procedures for a 50% reduction in overtime hours during the annual project
• Completing the replacement of 16-inch water main along Highway 6.
• Implementation of a Lead Reduction Program to provide information and resources to
residents to remove or reduce lead exposures in drinking water
• Conducted excavation safety and rescue training alongside the Fire Department
• Completed the replacement of water main with water staff at the end of Indigo Ct
• Installed City fiber optic cable to the Peninsula Well Field
Upcoming Challenges:
• Continued increases in operational costs due to components reaching design end-of-
lift coupled with inflationary costs on goods, services, and internal services.
• Continued training of new staff members to ensure proper operation and maintenance
of the drinking water treatment and distribution systems are sustained.
• Work schedules requiring on-call, nights, and weekends perceived to be unsatisfactory
by prospective candidates and current employees.
• Public notice of lead service lines and lead service unknown material types.
• Maintaining sufficient meter inventory to keep up with design end-of-life water meter
failures.
• Replacement of water main on Bradford Dr, Wayne Ave, and Louise St.
• Replacement of variable frequency drives for the high service pumps.
• Design efforts for the rehabilitation of collector well #1.
• Rehabilitation of the Powerhouse Dam
• Completion of the Storage, Treatment, and Source Water studies.
• Beginning a water rate study to explore how to accomplish approximately $50M worth
of improvements in the next 10 years without creating excessive amounts of revenue
bond debt.
• Stress on the general fund and insufficient facility reserve funds for programmed
needs.
To
IIIJ ...
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2026 budget.
Financial Highlights
Water Administration expenditures increased 27.3% mainly due to increase in administrative
fees.
Water Distribution System had an overall increase of 11.2%. This is primarily due to the
addition of 1 FTE.
Water Customer Service includes $1,021,500 in chargeback revenues in fiscal year 2026 for
services now shared with the Wastewater Fund. Capital Outlay increased 91.5% which is
primarily for water meters in addition to a meter read antenna and a small truck.
Water
FY26 Expenditures -
$10,864XO
.....................
L2(023
Actual 2024 Budget 2024 Budget 2025 Revised 2026 Budget 2027 Projected
■Personnel ■Services Supplies Capital Outlay ■Debt Service
Staffing Level Change Summary
Fiscal year 2026, 1 FTE was added for Maintenance Worker III.
240
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: Provide sufficient quantities of competitively priced high quality
potable water to enable economic growth.
Department Objective: Utilize long-term planning studies and prioritization matrices to
make targeted distribution system investments to meet current and
future water demand.
Performance Measures: CY 2021 CY 2022 CY 2023 CY 2024 CY 2025
Projected Estimate
Total Public Water Main 281 285 285 285 286
(Miles)
New or Replaced Main 1.5 3.4 1.5 1.5 1.5
(Miles)
% system 0.5% 1.2% 0.5% 0.5% 0.5%
Annual Locates* in tickets 11,204 15,761 9,728 10,000 10,000
* Underground utility locates are performed prior to a digging activity in the right-of-way. The
number of annual locates can be used as an indirect measurement of development activity.
Strategic Plan Value: Partnerships and Engagement
Department Goal: Water Efficiency
Department Objective: Monitor production and usage trends to continue to identify
opportunities to promote sustainable and affordable water use.
Performance Measures: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
Water Pumped 2,016 2,041 2,055 2,000 2,000
(millions of gallons*)
Water Use 74 75 75 74 74
(gal. per capita per day)
Cost for one gallon of water** $0.0057 $0.0059 $0.0061 $0.0063 $0.0065
Unmetered Water Loss*** 10.3% 9.2% 9.0% 10.0% 10.0%
Metered, Unbilled Water**** 1.2% 1.7% 1.1% 1.5% 1.5%
(present worth at vol. rate) $1,230,000 1 $1,181,000 $1,137,000 $1,295,000 $1,334,000
* The City makes enough drinking water to put a mile high stack of water on Kinnick Stadium
football field annually.
"Cost determined for a 5/8" meter customer using 1,000 cubic feet of water monthly. (Svc. Fee +
Vol. Fee)/7,500 gal
***Water lost to main breaks, flushing, development testing, firefighting, private service leaks, etc...
**** Metered water use at public facilities that are not billed for water.
Addition of the "Unmetered Water Loss" percentage to "Metered, Unbilled Water" is the total water
produced that generated no revenue.
241
Strategic Plan Value: Racial Equity, Social Justice and Human Rights; and
Partnerships and Engagement
Department Goal: Maintain infrastructure and water affordability for a variety of
income levels and associated housing types.
Department Objective: Minimize service interruptions from infrastructure failure or non-
payment.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Performance Measure: Projected Estimate
Water Main Breaks* 25 22 29 25 25
(per 100 miles)
* The national median for water operations main breaks per 100 miles of main is 14.
("2012 Benchmarking", AWWA, 2014)
CY 2021 FY 2023 FY 2024 FY 2025 FY 2026
Performance Measure: Projected Estimate
Non-payment Shutoffs 0* 1,080** 1,183 1,100 1,100
*Shutoffs in CY21 are suppressed due to COVID protocols
** Partial year. Shutoff resumed in September 2022.
242
Resource Management
The Resource Management Division oversees Refuse Collection and Landfill activities.
Refuse Collection activities protects the health safety and welfare of our community by
providing prompt and safe curbside collection of waste materials. The activity is supported
primarily through user fees. The Landfill serves Johnson County, Kalona and Riverside. Each
year, the landfill takes in about 135,000 tons of trash.
Refuse Collection Fund Activities:
• Refuse Collection Administration oversees division policies, procedures, budget and
manages Landfill Operations and Refuse Operations personnel.
• Refuse Collection Operations provides weekly pick-up for the monthly rate; wheeled
carts have been delivered to almost all customers, making the collection process safer,
cleaner and more efficient; additional stickers can be purchased for bagged trash.
• Yard Waste and Organics Collection activities provide curbside collection for waste
such as grass, leaves, garden residue and food scraps. Approximately 60% of curbside
customers utilize carts for organics.
• Curbside Recycling Collection is provided for each single-family residence and each
multiple-unit dwelling of four units or fewer. Recycle carts provide capacity for residents
to recycle safer and cleaner and for more efficient collection.
• White Goods/Bulky Items collection is available via appointment; additional fees apply
and are charged on utility bills. Items included in the program include furniture,
electronics, appliances and tires.
Landfill Fund Activities:
• Landfill Administration coordinates Landfill Operations activities with other City
departments and divisions.
• Landfill Operations takes in about 135,000 tons of solid waste, collects hundreds of
groundwater samples to evaluate environmental compliance, monitors landfill gas wells
monthly and takes quarterly surface emissions reading. The landfill is about 425 acres in
size, about half which is closed or active landfill cells. The remaining land is used as a
buffer for surrounding properties and wetlands.
• Landfill Replacement Reserve This activity accounts for funds that are assigned for the
replacement of closed landfill cells. These activities include acquiring land, land
improvements, cell construction and landfill gas infrastructure.
• Solid Waste Surcharge Reserve This activity accounts for the portion of user fees
required by state law to be set aside for environmental protection, waste reduction, and
recycling programs.
• Landfill Assurance Reserves for Closure and Post-Closure Assurance Reserves
account for state-mandated set-asides for costs associated with closing the landfill and
ongoing maintenance of the closed landfill site in accordance with Iowa Administrative
Code, the DNR policies, and other environmental regulations.
243
_`
- �-::.- >,vrr ... ri_v1+2^.. '•#--..rater — _ _ - a�- ..i.
M1 A .7t
Recent Accomplishments:
• Permitting, design and construction for Landfill Cell FY23 was completed.
• Design for the Landfill Equipment Building Replacement was completed; construction
has begun and should be completed in FY25.
• Iowa City Community Compost continues to be a steady-selling commodity, potentially
enough to support a per-ton increase from $20 to $25. The last increase was in FY12.
• Staff wrote a successful $4 million grant through the Environmental Protection
Agency's Solid Waste Infrastructure for Recycling (SWIFR) program to improve the
surface of the existing facility and expand by two acres.
• Staff wrote a successful $100,000 grant to assist with the purchase of an over-windrow
compost turner in FY25.
• A successful partnership with Table to Table continues to encourage residents to
reduce food waste.
• Ongoing assistance from Green Iowa AmeriCorps supports our battery recycling
program, litter assistance, waste reduction programming and other Resource
Management goals.
• The Division remains fully staffed and staff turnover is minimal.
• Staff has built on the success of Donation Drive Through and continues to build non-
profit partnerships to help community members reduce waste and reuse items during
the July move-out period.
• White Goods staff reduced trips to the landfill by about 60% from FY23 to FY24 by
compiling materials at the Refuse location and cross-loading bulky items into trucks
244
already headed to the landfill, allowing staff time to add more appointments, and
saving miles and fuel.
• Staff has visited multiple facilities in the Midwest to consider options for diversion and
recycling programs, equipment and infrastructure, including compost turners,
construction and demolition processing, recycling transfer stations, materials recovery
facilities and a mattress recycling facility.
• Staff is creatively planning to address the need for additional trash routes some days
of the week.
Upcoming Challenges:
• Administration expects multiple retirements over the next few years. Succession
planning, retention, and hiring and training new employees are regularly discussed.
• Equipment costs have gone up, increasing the cost of replacement for equipment.
• Multiple projects are in the works, including the landfill equipment building replacement
and the compost pad improvements and expansion. This adds stress for staff on top of
the daily and seasonal baseline stress levels.
• Spatial restraints at the landfill limit potential new or expanded waste diversion,
recycling and composting options. Grant funding will help ease restraints in the
compost programming area in the short-term but more space will be needed for all
programs to meet the City's greenhouse gas reduction goals.
• Construction and demolition waste in our service area has a significant impact on the
lifetime of a landfill cell and volumes are anticipated to increase with multiple large
buildings in our community anticipated to be demolished in the coming years.
Expanded and new diversion programs are needed to reduce material volume entering
the landfill, but few outlets are currently available for the materials. Staff continues to
explore ideas and possible partnerships to address this challenge, specifically for
shingles, building rubble, lumber and metals.
• Future required monitoring for and subsequent regulation of PFAS may be financially
significant. Staff continues to learn about and stay current with potential changes.
• Customers from other service areas appear to be increasing, which is stressful to staff
and unfair to our service area customers; ie, others are using programs subsidized by
our customers (primarily wood waste and composting).
• Wood waste and wood chip volumes continue to remain a challenge. Staff continues
to explore options for wood waste other than wood chip mulch.
• Increased compost production will necessitate diligent efforts and outreach to ensure
we can sell the finished compost. Compost certification and creative partnerships will
likely be necessary, incurring significantly more staff time than currently allotted.
• The Recycling Coordinator's time is stretched thin with the growing demand for
compost-related duties in addition to all recycling program management.
• Aging infrastructure at the East Side Recycling Center will result in more expenditures
in maintenance, repairs and replacements.
• Costs for single stream and plastics recycling increased over 40% with a contract roll-
over from FY23 to FY24, and costs are not anticipated to decrease.
245
• Our community's continuously expanding population necessitates occasional curbside
route restructuring. A fifth trash route is needed on two to three days in the immediate
future and trends indicate that a full fifth trash route, truck and driver will be needed by
the end of the decade.
• Please consider a new system requiring curbside customers to place a compostable
sticker on yard waste bundles and bags, similar to how customers purchase stickers
for extra trash bags. This would be a new source of revenue and would equitably
charge "power users" of the current system.
r*,
' r
.r
246
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2026 budget for Refuse.
Financial Highlights
Refuse Administration has an overall increase of 17.2% for fiscal year 2026. The primary
increase is due to administrative fees.
Refuse Operations services expenditures decreased 8.0% in the fiscal year 2026. This is
due to a decrease in landfill charges and vehicle rental and replacement chargebacks.
Landfill Operations expenditures increased 9.4% for fiscal year 2026. This is primarily due to
the increase in administrative fees.
Refuse Landfill
FY26 Expenditures FY26 Expenditures
- $02T500 - $600A00
�ti 10
■Personnel ■Services ■Personnel ■Services
Supplies Capital Outlay Supplies Capital Outlay
Staffing Level Change Summary
There are no staffing level changes included in the fiscal year 2026 budget.
247
Goals, objectives, and performance measures
Refuse
Strategic Plan Value: Climate Action
Department Goal: Provide sustainable and cost-effective services for residents that
divert material from the landfill.
Department Objective: Continue to provide exceptional curbside recycling, yard waste,
appliance, and electronic waste collection services to Iowa City
residents.
Performance Measures: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimated
Residential Refuse Collection Accounts 16,523 16,633 16,935 17,100 17,300
Refuse Tonnages 10,168 9,747 9,742 9,700 9,700
Recycling Tonnages 1 2,340 1 2,229 1 2,185 1 2,100 1 21100
Yard Waste Tonnages 1 3,380 3,099 1 3,506 3,850 4,000
Refuse Tonnages
15,000 17,500
10,000 17,000
5,000 LL 16,500
0 16,000
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimated
�Refuse Tonnages
Recycling Tonnages
Yard Waste Tonnages
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
White Goods —Scheduled Pickups Projected Estimated
Appliances 402 424 348 375 400
Electronics 206 1 218 1 242 1 275 1 300
Trips to landfill N/A N/A 149 125 104
248
Landfill
Strategic Plan Value: Climate Action; and Partnerships and Engagement
Department Goal: Provide innovative and cost-effective services for residents
that divert material from the landfill.
Department Objective: Provide residents with convenient and efficient recycling
opportunities.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Performance Measures: Projected Estimate
Tons of Solid Waste Landfilled 135,557 132,672 142,874 135,000 130,000
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Organics (Food Waste) Projected Estimate
Tons Diverted to Composting 532 462 486 550 600
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Recycling Drop Site Projected Estimate
Tons Collected 1,432 1,262 1,093 1,100 1,200
Tons Diverted from Landfill
-Tons Diverted to Composting -Tons Collected
1,600
1,400
1,200
1,000
800
600
400
200
0
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
All Solid Waste Recycled Projected Estimate
Amount % 13.8% 14.5% 11.9% 13.0% 15.0%
249
Equipment
The Equipment Division exists to ensure that City vehicles and major equipment operate
safely, reliably, and meet the needs of our staff while minimizing lifecycle cost. The
Equipment Division operates as an internal service fund.
Equipment Fund Activities:
• General Fleet Maintenance provides repair, preventive maintenance and equipment
management services for all major City-owned vehicular equipment with the exception of
Transit buses. Fueling services are also the responsibility of the Division, along with
acquisition of new vehicles/equipment and disposal of replaced vehicles/equipment.
• Non-Public Safety Radio System- Provides oversight for the City non-public safety
radios. In 2022, the City joined the Joint Emergency Communications Services
Association of Johnson County (JECSA) P25 radio network which removes the prior radio
infrastructure responsibilities.
• Equipment Replacement Reserve is an account designated for vehicle/equipment
replacement only. A replacement charge is calculated and billed monthly using a formula
applied to the total cost to place the new asset in service. Factors in the calculation
include initial asset cost, life expectancy, expected salvage value and inflation. Exceptions
to this replacement charge are large fire apparatus and patrol vehicles which are
budgeted within the respective departments.
Recent Accomplishments:
• Consultant firm has been selected for the Master Plan update and new Equipment
Building design.
Upcoming Challenges:
• Finding qualified technicians to fill open positions.
• Funding equipment replacements with reserves available due to large year over year
price increases.
q on
�' n
Budget highlights
Service Level Change Summary
There are no service level changes included in the fiscal year 2026 budget.
Financial Highlights
Total expenditures for fiscal year 2026 increased $69,200 or 0.9%. This is due to increased
personnel expense for an added Mechanic II as well as a large decrease with declining
fuel/gas prices.
Equipment replacement reserve capital outlay for expenditures in fiscal year 2026 total
$3,411 ,200.
Equipment
FY26 Expenditures - $7,963,900
2023 Actual 2024 Actual 2025 Budget 2025 Revised 2026 Budget 2027 Projected
Personnel Services Supplies Capital Outlay
Staffing Level Change Summary
Fiscal year 2026, 1 FTE was added for Mechanic II-Equipment.
251
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: Maximize revenue from surplus vehicles and equipment.
Department Objective: Promptly dispose of all replaced units.
Performance Measure: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
Sale of Autos & Equipment $87,625 $210,504 $227,740 $175,000 $185,000
Strategic Plan Value: Partnerships and Engagement
Department Goal: Serve internal customers efficiently and effectively.
Department Objective: Maintain City vehicles and equipment cost effectively and respond to
internal service requests in a timely manner.
Performance Measures: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
Total Vehicles & Equipment 600 612 625 636 645
Maintained
Percent of Repairs Completed in 87.4% 87.9% 87.2% 88.0% 88.0%
less than 1 Day
Percent of Expenditures 19.1% 27.6% 26.2% 26.0% 27.0%
Contracted with Outside Vendors
660 100.0%
640 80.0%
620 60.0%
600 ■ 40.0%
580 ■ ■ 20.0%
560 0.0%
FY 2022 FY 2023 FY 2024 FY 2025 Projected FY 2026 Estimate
�Total Vehicles&Equipment Maintained
Percent of Repairs Completed in less than 1 Day
—Percent of Expenditures Contracted with Outside Vendors
Strategic Plan Value: Climate Action
Department Goal: Increase the use alternative fuel vehicles within the City fleet.
Department Objective: As City vehicles and equipment are added and replaced, explore
opportunities to bring more alternative fuel vehicles into the fleet.
Performance Measures: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
Number of Hybrid Electric Vehicles 14 20 22 25 29
(HEV)
Number of Battery Electric g 13 13 15 18
Vehicles (BEV)
Number of full-electric utility 3 5 5 6 7
vehicles.
252
IOWA CITY
ICU
Transportation Services
Department
Contact information
Transportation Services Director- Darian Nagle-Lamm Telephone- 319-356-5151
Website: www.icgov.org/transit- www.icareatransit.org Address: 410 E. Washington Street
253
Transportation Services Department
Department Mission
The Iowa City Transportation Services Department is committed to providing convenient,
safe, affordable and courteous service to the citizens and visitors of Iowa City.
Department Description
The Transportation Services Department manages the City's Parking and Public
Transportation divisions. All divisions are self-supporting enterprise funds with the exception of
the Administration Division that is located in the General Fund.
should always • - seeking ways
improve transit service for •
rely on it most., • make it an easier
choice for •
Darian Nagle-Gamm
254
Transportation
Services
Administration
CBD parking Public
Maintenance
Operations Operations Transportation
Parking Transit
Administration Administration
On Street Transit
Operations Operations
Ramp Fleet
Operations Operations
Parking Impact Court Street
Fee Transportation
Center
Capital Replacement
Reserves Reserves
Funds/Divisions
General .. Services Administration
Parking Fund:
• Parking Operations
Transit •
• Transit Operations
Department Staffing
The Transportation Services Department has 80.76 FTE across 3 divisions and 12 activities.
Senior Management
Y•
1
Associate Director of Transportation
Mark Rummel
Transportation Services Department FTE by
Division
pw--,Im W_
54.63
L_ __::
_Transportation Services Administration Parking Transit
Transportation Services Administration $ 442,100
Parking $ 5,320,800
Transit $ 10,144,700
$ 15,907,600
Transportation Services -
FY26 Budget - $15,907,600
Transportation Services
Administration
Parking
■Transit
256
Transportation Services Administration
The Transportation Services Administration Division manages the activities of the two
enterprise divisions, Parking and Transit.
General Fund Activities:
• Transportation Services Administration personnel include the Transportation
Services Director and Associate Director.
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2026 budget.
Financial Highlights
Transportation Services Admin is made up primarily of personnel expenses.
Transportation Services Admin
FY26 Expenditures - $442,100
■Personnel
-Services
Supplies
Capital Outlay
.'000'
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
257
Parking Operations
The Parking Division of the Transportation Services Department is a self-supporting
enterprise fund responsible for providing safe and convenient parking options in downtown
Iowa City.
The Division oversees the operation of six ramps, five surface lots, downtown loading zones,
on-street (metered) parking, and on-street parking in the near downtown areas. Parking
Services enforces parking regulations in the Central Business District and surrounding areas.
Parking Fund Activities:
• Parking Administration oversees the operation of City's parking system including
staffing, equipment, and infrastructure.
• On Street Operations is responsible for the maintenance and operations of the City's
downtown parking meter system as well as the downtown metered and un-metered
street parking lots:
o Schumann Lot (near Market & Dubuque)
o Market Street Lot (Blue Bird Cafe)
o Recreation Center Lot (Robert A. Lee Recreation Center)
o Burlington Street Lot (near Starbucks)
o Maiden Lane Parking Lot (west of Gilbert Street)
• Central Business District Maintenance Operations provides daily grounds
maintenance in the Downtown, Northside Marketplace, and City Plaza (Pedestrian
Mall). CBD provides cleanup, ambassador duties, and assistance for 120+ events a
year.
• Parking Ramp Operations is responsible for the maintenance and operations of the
City's parking garages in the downtown and near-downtown areas:
o Dubuque Street Garage (Burlington Street & Dubuque Street) - One block south
of the Public Library
o Capitol Street Garage (Burlington Street & Capitol Street) - Adjoins Old Capitol
Town Center
o Chauncey Swan Garage (Washington Street & Van Buren Street) - across from
City Hall
o Tower Place & Parking (Iowa Avenue & Gilbert Street) - mixed-use
commercial/parking facility
o Harrison Street Garage (Harrison Street & Dubuque Street) - mixed-use
residential/public parking facility
• Parking Impact Fee activity is derived from fees generated from downtown
developments that pay a parking impact fee to the City in lieu of providing a minimum
level of parking spaces as required by the zoning code. The fees from these fees
must be used within the impacted area.
258
Z
1�2
r .
I
Recent Accomplishments:
• Implemented parking fee and citation fine increases.
• Completed eleventh year of First Hour Free resulting in 882,251 hours of free vehicle
parking, a 13% annual increase.
• 406,401 total digital parking transactions using the ParkMobile app, a 11% annual
increase.
• Launched Block by Block Downtown Ambassadors janitorial and ambassador services
in partnership with the Downtown District to improve daily maintenance and detail
cleaning of CBD and downtown parking facilities.
• Installation of license plate reader equipment in parking facilities to aid with capacity
management, parking permit management permits, and enforcement.
• Facilitated descalation and mental health awareness training for staff.
Upcoming Challenges:
• Rise in aggressive or otherwise concerning behavior from the public.
• Age and condition of parking facilities.
• Accommodating growth of commercial deliveries in an evolving downtown
environment.
• Rehabilitation and expansion of bike parking downtown.
• Implementation of "Flex Zones" to expand short-term commercial parking downtown.
• Evaluation of bikeshare/micromobilty share.
259
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2026 budget.
Financial Highlights
In Parking Administration, services expenditures increased by 10.5% in fiscal year 2026
primarily due to an increase in insurance premiums for liability, fire and casualty.
On Street Operations expenditures increased by 3.1% in fiscal year 2026. This came
primarily from a change in the allocation of the downtown cleaning contract.
Parking
FY26 Expenditures - $5,320,800
I
■Personnel
■Services
■Supplies
Capital Outlay
bom
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
260
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: Provide convenient parking options.
Department Objective: Increase transient hours parked in downtown on-street and off-
street spaces.
Performance Measures: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
Transient Hours Parked 3,487,624 4,998,527 5,198,414 5,458,334 5,731,251
Percent Change 62.1% 43.3% 4.0% 5.0% 5.0%
Transient Hours Parked
E I I N so
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
Strategic Plan Value: Partnerships and Engagement
Department Goal: Increase convenience and access for parking customers.
Department Objective: Increase credit card usage as a payment mechanism to 85%.
Performance Measures: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
Credit Card Usage— 83% 77% 89% 90% 92%
Access Controlled Facilities
Percent Change -2% 1 -7% 1 16% 1 1% 2%
Credit Card Usage at Access Controlled
Facilities
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
261
Transit Operations
The Transit Operations Division provides fixed-route and paratransit bus services as well as
operating the Court Street Transportation Center. The division is committed to providing
safe, courteous, affordable, and quality transportation to the citizens and visitors of Iowa City
as well as the City of University Heights.
Transit Fund Activities:
• Transit Administration personnel consists of a 45% cost share of the Transportation
Services Administration budget, an Operations Supervisor, Customer Service
Representatives, and a Data Analyst.
• Transit operations include 13 routes within the corporate limits of Iowa City and
University Heights. Fixed route bus service is operated with a 27 bus fleet, Monday -
Friday from 6.00 am — 11 .00 pm and Saturday from 7.00 am - 7.30 pm. During peak
hours, all routes operate on 30 minute or better headways while providing hourly
service evenings and Saturdays. During the weekday mid-day, 7 routes have 30
minutes or better headways, while 5 routes have hourly service. Complimentary
paratransit service is provided mirroring the hours of operation of the fixed route
service. These services are contracted through an agreement with Johnson County
SEATS with vehicles provided by the City of Iowa City
• Fleet Maintenance maintains a fleet of 27 heavy duty buses and 13 para-transit
buses, all of which are ADA accessible.
• Court Street Transportation Center is a multi-use facility houses a 600-space
parking facility and four commercial properties. This facility was FTA funded resulting
in all revenues being directed to the transit fund.
• The Replacement Reserve holds fund for the replacement of buses and facilities.
Funds equal to 20% of the accumulated depreciation of the City's bus fleet and
maintenance facility are maintained in this reserve to be used as a match for state or
federal grants. This reserve also accounts for the replacement grants and purchases
activity.
FARE FREE Iowa City Transit is now FARE FREE!
I O W A CITY Learn more at ICGOV.ORG/FAREFREE
262
Recent Accomplishments:
• Completed first year of"Fare Free Iowa City" pilot.
• Increased annual ridership by approximately 450,000 rides (+43%) for a total of
$1 ,290,000 in foregone fare revenue back into the pockets of transit customers.
• Improved on-time performance by 3%.
• To meet climate action goals, developed a performance management plan to reach
1 .91 million rides on Iowa City Transit by 2030.On boarded 14 new transit drivers.
• Published RFP for transit facility architectural and engineering consultant.
• Facilitated Federal Transit Administration planning and environmental review for
replacement transit facility.
Upcoming Challenges:
• Staff retention and maintaining transit schedule during staffing shortages.
• Maintaining fleet in state of good repair.
• Sourcing parts and support for electric bus maintenance.
• Addressing the rise in aggressive or otherwise concerning behavior from the public
through continued descalation and mental health awareness training.
• Final commissioning of electric bus charging equipment with correct specifications.
• Continue to creatively market "Free Fare Iowa City" to build transit ridership towards
1 .91 million rider goal.
• Finalizing Federal Transit Administration planning and environmental review for
replacement transit facility.
• Finalize contract for transit facility design consultant, commence design.
• Procure consultant to assist with development of transit stop enhancement program.
i
3
IOWA(11
263
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2026 budget.
Financial Highlights
Transportation Operations saw an increase of 3.9% in expenditures for fiscal year 2026
with a $200,000 increase in paratransit services.
Fleet Maintenance saw an increase of 4.2% in the fiscal year 2026 for planned repaired of
buses.
Transit
FY26 Expenditures - $10,144,700
0
Personnel
Services
Em Supplies
Capital Outlay
Staffing Level Change Summary
There are no staffing level changes in the fiscal year 2026 budget.
264
Goals, objectives, and performance measures
Strategic Plan Value: Climate Action
Department Goal: Reduce transportation related carbon emissions
Department Objective: 45% reduction in transportation related carbon emissions from 2010 to 2030,
which equates to approximately 1,910,000 rides in FY 2030.
Performance Measures: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
Transit Rides 851,383 1,050,132 1,505,184 1,568,333 1,636,667
Paratransit Rides 48,740 63,915 78,806 88,933 92,808
Potential GHGs avoided based
on year-over-year annual 21,912 13,649 31,251 4,337 4,693
ridership change, metric tons
(transit only)
,'otential Emmissions Reductions From SOV Trips Converted
to Transit Rides
(Metric Tons, Based on annual change in ridership)
MI&M W mmrfllfflD�
FY 2022 FY 2023 FY 2020 FY 2025 Projected FY 2026 Estimate
Strategic Plan Value: Partnerships and Engagement
Department Goal: Improve on-time performance of public transit and paratransit service
Department Objective: Increase on-time performance to 85% of timepoint departures within 0-5
minutes of posted time
Performance Measures: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
Transit On-Time Performance
(w/in 0 minutes early-5 minutes N/A 69% 72% 80% 85%
late of departure time per stop)
Paratransit On-Time
Performance (w/in 30 minutes N/A 99% 99% 99% 99%
of scheduled pickup)
On-Time Performance
Go
mm
■Transit On-Time Performance (w/in 0
minutes early-5 minutes late of
departure time per stop)
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
265
Strategic Plan Value: Partnerships and Engagement
Department Goal: Reduce the cost of transit service per ride
Department Objective: As ridership increases, maintain an average annual increase in operating
expenses of 5%
Performance Measures: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
Transit Cost per Ride 11.16 9.14 5.83 5.58 5.41
*Paratransit Cost per Ride 30.37 24.09 27.84 34.82 47.32
Cost Per Ride
■Transit Cost per Ride ■*Paratransit Cost per Ride
i
i • 27.84
g909 9.14 —5803
FY 2022 FY 2023 FY 2024 FY 2025 Projected FY 2026 Estimate
Strategic Plan Value: Partnerships and Engagement
Department Goal: Provide safe, courteous, and quality transportation services.
Department Objective: Increase Rides per Revenue Hour to 35
Performance Measures: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
Riders per Revenue Vehicle 16.72 19.75 22.94 23.90 24.95
Hour
Riders per Revenue Vehicle Hour
I
FY 2022 FY 2023 FY 2024 FY 2025 Protected FY 2026 Estimate
266
Iowa City
Municipal Airport
Contact information
Airport Manager: Michael Tharp Telephone: 319-356-5045
Website: www.iowacityairport.org Address: 1801 S. Riverside Drive
267
Iowa City Airport
Department Mission
The Iowa City Airport, directed by the Airport Commission, provides a safe, cost-effective
general aviation facility. The Airport creates and enriches economic, educational, healthcare,
cultural, and recreational opportunities for the greater Iowa City community.
Department Description
The Iowa City Airport is a general aviation airport located in the southwest part of Iowa City.
It is the oldest, continuously operating airport west of the Mississippi. Of the 118 public
airports in Iowa, the Iowa City Municipal Airport is one of the busiest general aviation airports
in the state with an economic impact of $24 million.
The airfield consists of 2 runways (7/25 & 12/30) with a maximum landing distance of 5,002
feet, a full parallel taxiway, and an aircraft parking apron at the terminal building.
A Fixed Base Operator (Jet Air, Inc) on the airfield provides fuel service, aircraft
maintenance, flight instruction, and charter services. The airport has approximately 33,000
take-offs and landings and sells over 500,000 gallons of jet fuel and aviation gasoline to
aircraft operators annually.
Airport staff is responsible for the daily operation and maintenance of all airport facilities,
including 59 T-Hangars, 6 corporate hangars, other airfield buildings, runways, and
equipment. The Airport Manager staffs an administrative office, manages leased areas and
contracts, plans and oversees airport-related capital improvements.
Iowa City Municipal • •
important piece of the economic
engine to the Iowa • Johnson
County area. "
- Michael •
268
Airport
• IS I
•
Airport
Operations
Capital
Reserves
Funds/Divisions
Airport Fund:
• Airport Operations
269
Airport Operations
The Airport Operations division oversees the operation of the airport facilities.
Airport Fund Activities:
• Airport Operations
• Airport Capital Reserves
Boards and Commissions:
The Airport Commission exercises all the powers granted to cities and towns under Chapter
330 of the Code of Iowa, except the power to sell said airport. All funds derived from taxation
or otherwise for airport purposes shall be under the full and absolute control of the Airport
Commission, deposited with the City Treasurer, and disbursed only on the written warrants or
order of the Airport Commission.
'.i
rr--
Recent Accomplishments:
• Finished the realignment of Runway 12/30 for obstruction mitigation.
• Hosted the Optimist Club Pancake Breakfast
• Began construction of solar array to generate power and offset costs for runway
lighting, terminal, and ambulance buildings' electrical needs.
Upcoming Challenges:
• Continued challenges with revenue diversity (71% of income is from hangar rents)
• Continued increasing costs with building maintenance for aged buildings (1950s-1970s
construction)
270
Budget highlights
Service Level Change Summary
There are no service level changes in the fiscal year 2026 budget.
Financial Highlights
The overall expenditure decrease for 2026 is 2.4% or $10,450 which is primarily due to
capital outlay budget in fiscal year 2025.
Airport Operations
FY26 Expenditures - $426,100
Staffing Level Change Summary
The Airport Operations division has a 1 .0 full-time equivalent, the Airport Manager. There are
no staffing level changes in the fiscal year 2026 budget.
271
Goals, objectives, and performance measures
Strategic Plan Value: Partnerships and Engagement
Department Goal: Develop and maintain adequate funding mechanisms for airport
operations and improvements; increase revenue generated by
airport operations.
Department Objective: Accelerate loan repayments through the sale of airport land for
development. Annual review of hangar rates to maximize
revenue.
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Performance Measures: Projected Estimate
Hangar Rental Revenue $287,198 $307,377 $306,293 $320,000 $320,000
HANGAR RENTAL REVENUE
$330,000
$320,000 $3 1000
$310,000 $3
93
$300,000
$290,000 $28 98
$280,000
$270,000
FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
Levy Support FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Projected Estimate
General Levy Support for $0 $0 $0 $0 $0
Operations
Strategic Plan Value: Partnerships and Engagement
Department Goal: Increase the usefulness of the Airport for economic development.
Department Objective: Increase fuel sales. Allow for privately funded hangar
construction.
Performance Measures: FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Fuel Flowage Projected Estimate
Jet Fuel Sold 455,766 390,563 470,511 475,000 475,000
Av Gas Sold 58,693 63,781 66,604 65,000 65,000
Total Gallons Sold 514,459 454,344 537,115 540,000 540,000
Number of Based Aircraft 92 92 92 92 92
272
City of Iowa city
Budgetary Fund Structure
Budgetary Funds Non-Budgetary
Funds
General Fund Special Debt Service Enterprise Capital Projects Internal Servic
Revenue Funds Fund Funds Fund Funds
General (10**) CDBG(2100) Debt Service Parking(710*)(1) Capital Projects Equipment(810*)
(50**)
HOME Grant(2110) Transit(715*) Risk Management
(8200)
Information
Road Use Tax(2200) Wastewater(720*) Technology Services
830*
Other Shared Central Services
Revenues(2300) Water(730*) (8400)
Metro Planning
Organization of Refuse Collection Health Insurance
Johnson County (7400) (8500)
(2350)
Employee Benefits Landfill (750*) Dental Insurance
(2400) (8600)
Emergency Levy Airport(7600)
(2450)
Affordable Housing Stormwater(7700) Agency Funds
(2500)
Iowa City Property Housing Authority
Project Green (9102)
Management(2510) (79**)
Tax Increment
Financing(26**)
Self-Supporting
Municipal (1)The Parking Fund did not qualify as a major fund in the
Annual Report,but it is being presented as one for managerial
Improvement District reasons.
(2820)
Major funds
273
BUDGETARY FUND STRUCTURE
A fund is a grouping of related accounts that is used to maintain control over resources that
have been segregated for specific activities or objectives. The City, like other state and local
governments, uses fund accounting to ensure and demonstrate compliance with finance-related
legal requirements. All of the funds of the City can be divided into three categories:
governmental funds, proprietary funds, and fiduciary funds.
Governmental Funds
• The General Fund is the City's primary operating fund and includes activities in the
following program areas: general government, public works, public safety, culture and
recreation, community and economic development, and health and social services.
• Special Revenue funds account for proceeds from specific sources (other than those
accounted for within capital projects funds) which are usually required by law or regulation
to be accounted for in separate funds and to be expended for specific purposes. Examples
include the employee benefits tax levy; emergency tax levy; Community Development
Block Grant (CDBG) funding, Road Use Tax receipts; membership contributions to the
Metropolitan Planning Organization of Johnson County, taxes generated for a Self-
Supporting Municipal Improvement District (SSMID), and tax increment financing (TIF)
property tax receipts.
• The Debt Service Fund accounts for principal and interest payments on the City's
general long-term debt. Funding is provided by the debt service property tax levy,
transfers from Tax Increment Financing, and loan repayments.
• Capital Project funds account for the acquisition and/or construction of major facilities
and assets in excess of$25,000.
• Permanent funds account for resources in which the entity is restricted to expending
earnings and not principal for purposes that support a specific program. The City's only
permanent fund, the Cemetery Perpetual Care Fund, was merged into the General Fund
in fiscal year 2017.
Proprietary Funds
• Enterprise funds are primarily self-supporting in that they are financed by program and/or
user fees for the services provided. Such functions for the City of Iowa City include
Parking, Transit, Wastewater Treatment, Water, Refuse Collection, Landfill, and
Stormwater. The Airport and Iowa City Housing Authority are also classified as enterprise
funds. The Iowa City Housing Authority's primary funding source is through the
Department of Housing and Urban Development (HUD)'s federal grant and voucher
programs. The Transit and Airport funds both receive transfers in from the General Fund.
274
• Internal Service funds (non-budgetary) are also self-supporting and financed on a cost-
reimbursement basis through charges to the departments and divisions (budgetary units)
which utilize their goods and services. Such activities are not reportable, based on the
State of Iowa's budget filing requirements. These funds are also not included in the Major
fund determinations. Funds in this category include Equipment, Information Technology
Services, Risk Management, Central Services, and the Health and Dental Reserves.
Fiduciary Funds
• Custodial funds (non-budgetary) are fiduciary funds that account for resources held
for the benefit of parties outside the city government. For this reason, custodial funds are
not appropriated through the budget process, nor are they reflected in the government-
wide financial statements. The City has one custodial fund, which is not presented,
Project Green.
Major Funds
During the preparation of the City's Annual Comprehensive Financial Report funds are
evaluated based upon the level of their assets, liabilities, revenues, and expenditures/expenses
to determine whether or not they are a major fund. Governmental accounting standards sets
forth the following minimum provisions for determining which governmental and enterprise funds
to treat as a major fund:
The City's main operating fund, the General Fund is always reported as major. Other funds
would be classified as major if the following two conditions are met:
1. Total assets, liabilities, revenues, or expenditures/expenses of the individual
governmental or enterprise fund are at least 10 percent of the corresponding total of all
funds of that category; and
2. Total assets, liabilities, revenues or expenditures/expenses of the individual
governmental or enterprise fund are at least 5 percent of the total for all governmental and
enterprise funds combined.
If a fund is determined to be a major fund, its financial information is reported separately in the
City's Annual Report and cannot be reported in aggregate with other nonmajor funds of its fund
category (governmental or enterprise). For budgetary presentation, all of the City's funds are
presented individually.
275
Departments & Divisions by Fund
General Fund
General Fund Neighborhood & Development Services
City Council NDS Administration
City Council Development Services
Neighborhood Services
City Clerk
City Clerk
Parks & Recreation
City Attorney Parks & Recreation Administration
City Attorney Recreation
Park Maintenance
City Manager Cemetery Operations
City Manager Government Buildings
Communications Office
Human Resources Library
Human Rights Library Operations
Economic Development Library Development Office
Climate Action & Outreach
Finance Fire
Finance Administration Fire Administration
Accounting Fire Emergency Operations
Purchasing Fire Prevention
Revenue Fire Training
Police
Police Administration Senior Center
Police Support Services Senior Center Operations
Police Field Operations
Public Works Transportation Services
Public Works Administration Transportation Services Administration
Engineering Services
Debt Service Fund
Debt Service Fund
Finance
Finance Administration
276
Departments & Divisions by Fund
Special Revenue Funds
CDBG Fund Affordable Housing Fund
Neighborhood & Development Services Neighborhood & Development Services
Neighborhood Services Neighborhood Services
HOME Grant Fund Iowa City Property Management Fund
Neighborhood & Development Services Neighborhood & Development Services
Neighborhood Services Neighborhood Services
Road Use Tax Fund Tax Increment Financing Fund
Public Works Finance
Streets Operations Finance Administration
Other Shared Revenues Fund SSMID - Downtown
Neighborhood & Development Services Finance
Neighborhood Services Finance Administration
Metro Planning Organization of Johnson County
Neighborhood & Development Services
Metro Planning Organization of Johnson County
Employee Benefits Fund
Finance
Finance Administration
Emergency Levy Fund
City Manager
Climate Action & Outreach
277
Departments & Divisions by Fund
Enterprise Funds
Parking Fund Airport Fund
Transportation Services Airport
Parking Operations Airport Operations
Transit Fund Stormwater Fund
Transportation Services Public Works
Public Transportation Engineering Services
Wastewater Fund Refuse Collection Fund
Public Works Public Works
Wastewater Operations Resource Management
Water Fund Housing Authority Fund
Public Works Neighborhood & Development Services
Water Operations Neighborhood Services
Landfill Fund
Public Works
Resource Management
Internal Service Funds
Equipment Fund Central Services Fund
Public Works Finance
Equipment Services Purchasing
Risk Management Reserve Health Insurance Reserve
Finance Finance
Risk Management Finance Administration
Information Technology Services Fund Dental Insurance Reserve
Finance Finance
Information Technology Services Finance Administration
278
FINANCIAL SUMMARY
F Preparation of the Financial Plan
Financial and Fiscal Policies
Y All Funds
2 Fund Balance Summary
Revenue Summary
0 Expenditure Summary
2 Inter Fund Transfer Schedules
Personnel Full Time Equivalents (FTE)
6
279
PREPARATION OF THE FINANCIAL PLAN
Introduction
This Three-Year Financial Plan is for fiscal years 2025 through 2027. The Financial Plan
includes the current year revised budget (fiscal year 2025), the one-year annual budget as
required by Iowa Code(fiscal year 2026), and an additional projection year(fiscal year 2027)
as a planning tool. The City's fiscal year begins on July 1 and ends June 30. The purpose
of the overview is to disclose the basis on which the financial plan has been prepared.
The role of a government's operating budget differs from that of a private business. Budgets
are an important internal planning tool for business, but they also play an external role for
governmental entities. A multi-year financial plan informs parties inside and outside
government of future objectives and provision of services to its constituents.
The Three-Year Financial Plan also permits a more comprehensive review of the City's
financial condition, allowing analysis of current and future needs and requirements. During
preparation of the plan, careful review is made of property tax levy rates, utility and user fee
requirements, ending cash balances by fund, debt service obligations, bond financing
needs, capital outlay for equipment purchases, and major capital improvement projects.
Long range financial plans are developed for all major funds, debt service obligations, capital
improvement projects, and other areas that have been identified as areas of risk, need, or
general prudence.
This document contains operating budgets for the governmental funds: general, special
revenue, debt service, capital project and permanent funds. It also includes budgets for the
proprietary funds: enterprise and internal service funds. Internal service fund activities are
considered non-budgetary in that they are not formally appropriated, reported to the State
of Iowa, or included in the adopted budget resolution approved by City Council each year.
This is in accordance with the State's filing requirements.
Budget projections are summarized by major revenue and expenditure categories within
each division. A separate multi-year Capital Improvements Program (CIP) shows projected
capital revenues and expenditures for years 2025 through 2029.
Basis of Accounting
The modified accrual basis of accounting has been used for preparation of the City's fiscal
year 2026 budget for all funds and fund types including proprietary funds. The modified
accrual basis of accounting used in the preparation of the fiscal year 2026 budget is similar
to the accounting basis used in the City's Annual Comprehensive Financial Report (ACFR)
for the governmental funds, except for the treatment of administrative chargebacks,
UniverCity property and loans, interfund loans, loan repayments, and same fund transfers.
All of the City's governmental funds are accounted for using the modified accrual basis of
accounting. The modified accrual basis of accounting uses a current financial resources
measurement focus, which generally includes only current assets and current liabilities on
280
the balance sheet. Under the modified accrual basis, revenue is recognized when
susceptible to accrual, which is in the period in which it becomes both available (collectible
within the current period or soon thereafter to be used to pay liabilities of the current period)
and measurable (the amount of the transaction can be determined). Revenue accrued
includes property taxes, intergovernmental revenue, and interest earned on investments (if
they are collected within 60 days after the year-end). Expenditures are recorded when the
related fund liability is incurred. Principal and interest on long-term debt, as well as
expenditures related to compensated absences and claims and judgments, are recorded
only when payment is due. This basis differs from that used in the ACFR for the
government-wide financial statements and the proprietary fund statements.
The government-wide financial statements and the proprietary fund statements are
accounted for on the flow of economic resources measurement focus and use the accrual
basis of accounting in the City's ACFR. Custodial funds do not have a measurement focus
and use the accrual basis of accounting. Under the accrual method, revenues are recorded
when earned and expenses are recorded at the time liabilities are incurred. The City applies
all applicable Financial Accounting Standards Board pronouncements issued on or before
November 30, 1989, except those that conflict with GASB pronouncements, in accounting
and reporting for these funds.
Annual Preparation Schedule
The City Manager instructs the Department Directors on whether any changes in level of
service can be factored into the proposed financial plan. This is done before the actual
budget process starts. Changes to the financial plan are done annually during the budget
process. All revenue and expenditure estimates are re-evaluated and revised if necessary.
In July each year, the Finance Department meets with Department Directors and Division
Heads to review and discuss their goals and performance measures. These are reviewed
against the City's long-term strategic plan and updated as necessary. The Finance
Department then collects the data from each division and prepares the performance
measurement results. Also in August or September, the City Council holds a work session
to discuss their budget goals and priorities for the upcoming year.
In August, forms and instructions are delivered to departments for the annual update to the
Five-Year Capital Improvement Program. The status of prior year projects is reviewed as
well as the long-term debt projections. Updates to projects already in the Program, requests
for new projects including their cost estimate, availability of outside funding sources,
operating impact, and rating score are submitted by departments.
In late September, Department Directors and Division Heads are able to access their
respective budget projections. They can make adjustments to their operating budget during
this time. The Finance Department compiles salary projections, history of each
department/division's actual line item expenditures, and projected revenues and costs
covered by the Financial Plan. (The Finance Department projects revenues individually and
uses a combination of inflation factors and individual costs to project expenditures.)
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During September, the Finance Department produces the preliminary Capital Improvement
Program. This is reviewed through a series of meetings by a Capital Project Review
Committee and modifications are made based on project timing and coordination,
community development, funding availability, and other factors.
In late October, budget entry is restricted and only accessible to the Finance Department,
and the Finance Department issues the proposed Five-Year Capital Improvement Program.
In November, the Finance Department reviews the budget projections with requests added
and compiles them all into a budget. Long range financial plans are reviewed and integrated
into the annual budget and rate or budget adjustments are determined. All budget forms
and adjustments are forwarded to the City Manager.
By mid-December, the City Manager and Finance Department decide which modifications
to operations will be made. A tax levy is computed. Analysis is done so all funds have
required balances or zero balances. The proposed Five-Year Capital Improvement
Program, division performance measures and goals, and the annual and projected budget
are combined into one document. The proposed Financial Plan document is then printed in
early January.
City Council reviews the proposed Financial Plan document during the months of January
and February.
In March, the proposed Financial Plan document and a memo of City Council's changes are
presented to the public. A notice of public hearing is published at least ten days but not
more than 20 days prior to the final adoption.
In April, the final Three-Year Financial Plan and Five-Year Capital Improvement Program
are adopted by the City Council following a public hearing. The State of Iowa requires a
one-year budget be adopted by April 30 of each year. The applicable year in Iowa City's
Three-Year Financial Plan is adopted as the annual budget to satisfy State requirements. If
increases to service rates or charges are included as part of the next year's budget, those
rate changes are then adopted in April or May following adoption of the budget.
Amending the Adopted Budget
Budget amendments are typically presented to the City Council twice a year, with a public
hearing held each time to allow for citizen input. The first public hearing is usually held in
early fall, and the second and/or final hearing is in mid spring. All amendments must be
formally approved and certified to the State of Iowa by May 31st, as required by law.
The fall budget amendment is primarily comprised of appropriations from the prior year that
must be `carried-forward' or re-appropriated as part of the new fiscal year. These carry
forwards are in two forms 1) unspent department appropriations, and 2) incomplete capital
improvement projects.
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Departments may request to carry appropriations forward into the next fiscal year that
remain unspent at the end of the fiscal year. These requests are submitted to the Finance
Director for review and then approved or denied by the City Manager. In order for an
appropriation to be carried forward into the next fiscal year, it must meet the following
criteria:
1) The appropriation must be for an item or service specifically listed in the requesting
department's budget. Appropriations for regular and ordinary operating
expenditures may not be carried forward. Purchases of items and services not
listed in the requesting department's budget are not eligible for carryover.
2) The amount of the appropriation may not be lower than the lesser of 1) one percent
of the activity's budget, or 2) $5,000.
3) All appropriations to be carried forward are contingent upon adequate, available
resources and fund balance.
In addition to these carry forward requests, there are many capital improvement projects
that span across fiscal years. These projects must be re-appropriated in accordance with
State budget law. The Finance Department compiles a summary of capital projects and
their remaining, unspent appropriations, and then these unspent project appropriations are
included as part of the budget amendment for the following fiscal year. These two types of
budget carry forwards are the primary basis for the first budget amendment of the year.
The second budget amendment is compiled during the annual budget process. While
department budget requests for the next year are being compiled during the budget process,
departments also submit their revised budget requests for the current year. These requests
help formulate the revised budget for the current year. Revisions to the current year budget
must still comply with the City's budget amendment policy. Following the completion of the
next year's budget process and approval in April, the second budget amendment is
compiled and submitted for City Council approval.
Budget Reporting
In accordance with Code of Iowa, the City Council annually adopts a budget following
required public notice and hearing which includes all funds, except internal service funds
and agency funds.
Formal and legal budgetary control is based upon nine major classes of expenditures known
as functions, not by fund or fund type. These nine functions are: Public Safety, Public Works,
Health and Social Services, Culture and Recreation, Community and Economic
Development, General Government, Debt Service, Capital Projects and Business
Type/Enterprises. The legal level control is at the aggregated function level, not at the fund
or fund type level.
Financial statements which compare the fiscal year's actual revenues and expenditures to
budgeted authority are published by the 31st of December immediately following the end of
the fiscal year (June 30). These statements are also presented for the City, as a whole, in
the notes to that year's Financial Report. Legal compliance is met if actual expenditures do
not exceed the budgeted expenditures for each of the nine functions.
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Financial Plan Preparation Schedule
July 1 — July 31, 2024
Each division reviews their performance measures and goals, and their alignment with City Council
strategic plan. Performance measurement data is compiled and summarized.
August 1-2, 2024
Capital Improvement Program (CIP) instructions are distributed to departments for any updates or
additions to the 5-year CIP plan..
September 3, 2024
City Council work session discussion regarding fiscal year 2025 budget goals.
September 13, 2024
Capital Improvement Program projects to be added to the 5-year CIP plan and any adjustments to
projects already included in the current 5-year CIP plan are due to the Finance Department.
September 17, 2024
Finance Department produces preliminary Five-Year CIP.
September 19, 2024
Capital Improvement Program review committee reviews project requests and rankings; committee
makes amendments to the preliminary Program.
September 24, 2024
At the department staff meeting, directors will review fiscal policies and priorities, present special
budget issues, distribute budget manuals, and instruct staff on budget preparation process.
September 24— October 21, 2024
Munis system is available for departments to enter fiscal year 2026 line item budgets, add fiscal
year 2026 budget requests for each activity, and amend fiscal year 2025 line item budgets.
Finance Department develops personnel budget through consultation with the Human Resource
department and each individual department.
October 1, 2024
Finance Department produces amended Five-Year Capital Improvement Program with updated
project rankings.
October 3, 2024
Capital Improvement Program review committee reviews amended program and makes final
Program adjustments.
October 21, 2024
Department directors deliver budget summary to City Manager's office and Finance Department.
Munis financial system is closed for departmental updates.
October 28 — November 22, 2024
City Manager and Finance Director meet with each department to discuss their divisions' fiscal year
2026 budget requests and submittals, fiscal year 2025 revised budgets, performance measures,
and goals. Finance Department reviews and updates long range financial plans.
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November 25 — November 27, 2024
City Manager's office reviews budget requests to determine budget issues and discussion items; a
comprehensive summary of significant budget issues is prepared. The Finance Department
combines budget requests and long-range financial plans and prepares financial summaries.
December 6, 2024
City Manager and Finance Department finalize departmental fiscal year 2026 budget requests,
fiscal year 2025 revised budgets, Five-Year CIP, division goals and performance measures, and
long-range financial plans.
January 8, 2025
The proposed City budget document including the Three-Year Financial Plan, the Five-Year CIP,
and division goals and performance measures is distributed to City Council.
January 13 — March 4, 2025
City Manager and City Council discuss budget process overview, budget environment, proposed
budget, CIP, significant budget issues, and to incorporate Council policy preferences.
March 11, 2025
City Council approves notices of public hearing on the proposed maximum property tax dollars to
be assessed for specified levies for fiscal year 2026.
March 21, 2025
Publication of notice of public hearing on the proposed maximum property tax dollars to be
assessed for specified levies for fiscal year 2026.
April 1, 2025
City Council holds a special formal meeting for a public hearing regarding the maximum property tax
dollars to be assessed for specified levies for the fiscal year 2026 budget.
City Council approves notices of public hearing on the proposed fiscal year 2026 budget and the
fiscal year 2025 revised budget.
City Council sets the hearings for service fee and rate changes for fiscal year 2026, if necessary.
April 4, 2025
Publication of notice of public hearing on the proposed fiscal year 2026 budget and revised fiscal
year 2025 budget.
April 15, 2025
Following public hearings, the fiscal year 2026 budget, the Three-Year Financial Plan, the Five-
Year CIP, and the fiscal year 2025 revised budget are adopted by City Council.
April 30, 2025
Adopted fiscal year 2025 budget and fiscal year 2024 revised budget are certified with Johnson
County Auditor.
July 1, 2025
New fiscal year begins.
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FINANCIAL AND FISCAL POLICIES
The City of Iowa City's financial policies set forth the basic framework for the overall fiscal
management of the City. These policies assist the decision-making process of the City Council.
These policies provide guidelines for evaluating both current activities and proposals for future
programs.
Most of the policies represent long-standing principles, traditions and practices, and follow
generally accepted accounting principles which have guided the City in the past and have helped
maintain financial stability.
OPERATING BUDGET POLICIES
■ The City will prepare an annual balanced budget for all operating funds. A balanced budget is
one that has revenues sufficient to equal expenditures or sufficient reserves to fund the
excess expenditures.
■ The City will maintain a budgetary control system to ensure adherence to the budget and will
prepare quarterly reports comparing actual revenues and expenditures to budget.
■ Operating budgets are established on a fund/department/division/activity basis.
■ A contingency account will be maintained in the annual General Fund operating budget to
provide for unanticipated expenditures or to meet unexpected increases in service delivery
costs, budgeted annually, at approximately one percent of expenditures and transfers out.
• Budget amendments may be submitted twice per year and require approval of the Department
Director, the Finance Director, and the City Manager. The City Council formally reviews and
approves all budget amendments processed by staff twice per year — once in the late
summer/early fall and once in the spring.
1) Increases or amendments to operating budgets are made only in the following
situations:
• emergency situations
• transfer from contingency
• expenditures with offsetting revenues or fund balance
• carry-over of prior year budget authority for expenses that had not been incurred as
of the end of the fiscal year.
2) Emergency Reserve funds will be transferred to operations for the following purposes:
• to provide natural or other disaster response or mitigation funding/interim loans
• to mitigate fluctuations or sudden elimination of State of Iowa property tax backfill or
other State operating assistance
• to mitigate pension, insurance, or health care funding anomalies, emergencies, or
spikes
• to avoid any defaults from the payment of long term or bonded debts
• to assist in the rehabilitation or replacement of fully depreciated or outdated
municipal buildings and facilities to avoid the issuance of long-term debt
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3) Departments may request to carry-over appropriations into the next fiscal year that
remain unspent at the end of the fiscal year. These requests are submitted to the
Finance Director for review and then approved or denied by the City Manager, and are
amended into the following year's budget. In order for an appropriation to be carried
forward into the next fiscal year, it must meet the following criteria:
• The appropriation must be for an item or service specifically listed in the
requesting department's budget. Appropriations for regular and ordinary
operating expenditures may not be carried forward.
• The amount of the appropriation may not be lower than the lesser of 1) one
percent of the activity's budget, or 2) $5,000.
• All appropriations to be carried forward are contingent upon adequate, available
resources and fund balance.
• Capital improvement projects that span across fiscal years must be re-appropriated
each year in accordance with State budget law. The Finance Department compiles
a summary of capital projects and their remaining, unspent appropriations at year-
end. These unspent project appropriations are included as part of the budget
amendment for the following fiscal year.
OPERATING BUDGET PREPARATION CRITERIA
General Guidelines:
• Maintain the fiscal integrity of the City's operating and capital improvement budgets
in order to provide services and to construct and maintain the City's infrastructure.
• Maintain the City's responsible fiscal position and Aaa bond rating.
• Present budget data to the City Council in a format that will facilitate annual budget
decisions based on a three-year planning perspective. Provide the City Council
with a summary of the three-year forecasts.
• Encourage community involvement in the annual budget decision-making process
through public hearings, informal meetings, budget briefs and related informational
efforts.
Service Level Guidelines:
• Deliver service levels which are consistent with the community's willingness to pay
and the City's available resources.
• Base decisions to reduce service levels or eliminate activities on City Council's
strategic plan priorities.
• Recognize that City employees are one of the City government's most valuable
resources and are essential to the delivery of high quality, efficient services.
Revenue Guidelines:
• Property tax levy rates will not exceed the limits as established by the State of
Iowa.
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• Revise user fee rate structures to recover the cost of the service provided to the
benefiting customers while maintaining sensitivity to low income residents.
Expenditure Guidelines:
• Support responsible management efforts to increase productivity by providing
resources for office automation, preventive maintenance, risk
management/employee safety, and employee training.
REVENUE POLICIES
■ The City will try to maintain a diversified and stable revenue system to minimize short-run
fluctuations in any one revenue source.
■ The City will attempt to maximize benefits from major revenue sources as a way of
maintaining a competitive property tax rate.
■ The City will follow an aggressive policy of collecting revenues.
■ The City will establish all user charges and fees at a level related to the full cost (operating,
direct, and indirect) of providing the service, whenever practical.
■ The City will review licenses, fees, and charges annually to determine if the revenues
support the cost of providing the service.
■ The financial goal of the Recreation division is for program fees to provide 40% of the
division's funding.
■ Parking, Refuse, Wastewater Treatment, Storm Water, Landfill, and Water funds will be
self-supporting through user fees. Self-supporting shall be defined as maintaining a
positive net income after depreciation but before capital contributions, transfers, and
extraordinary items using a GAAP basis of accounting.
■ Rate adjustments will be submitted to the City Council by ordinance if state or locally
legislated, or by resolution (if not state or locally legislated).
ECONOMIC DEVELOPMENT POLICIES
Economic Development incentives are utilized by the City to help spur development, investment
in underutilized or vacant properties, and create new jobs. The use, type, and structure of
incentives are evaluated on a case-by-case basis and targeted at projects which strengthen the
local economy, increase the tax base, and offer significant economic or other public benefits.
Iowa City employs various financial incentive tools to support those projects that meet the
Economic Development goals:
• Tax Increment Financing: Tax increment financing (TIF) is a mechanism used to
provide financial assistance for projects within a designated Urban Renewal Area and
TIF district, in which the difference between tax revenue derived from unimproved,
underdeveloped, or underutilized property and tax revenue derived after its
development, redevelopment, or expansion (the "increment") may be pledged by the
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City to help finance project expenses incurred by the City or the developer in furtherance
of the development. TIF financing is available in the form of public infrastructure
improvements or in the form of forgivable loans or property tax rebates. The amount of
available tax increment financing is dependent upon the amount of new taxable property
value added to a property, overall alignment with the City Council's Strategic Plan, and
compliance with Iowa City's Tax Increment Financing Policy.
• Tax Abatement and Exemption Programs: The City utilizes various commercial and
industrial tax abatement and exemption programs to incentivize the creation of new
taxable value in the community. Two examples of this include the Partial Industrial
Property Tax Exemption, which offers a sliding scale tax exemption on new value added
through building and site improvements for industrial property, and the Highway
Commercial Tax Exemption, which offers a three-year 100% tax exemption when a
minimum increase in new building value is created for commercial properties within the
designation Urban Revitalization Area.
• Direct Funding Assistance: Direct funding assistance may also be provided in limited
circumstances for projects, programs, and initiatives which expand, enhance, or
strengthen the local economy. This includes grant programs which are targeted at local
businesses. Amount and eligibility of direct funding assistance is typically limited.
CAPITAL IMPROVEMENT PROGRAM BUDGET POLICIES
■ The City will develop a five-year Capital Improvement Program (CIP), which will be
reviewed and updated annually, comply with City Council goals and be compatible with the
Comprehensive Plan whenever possible.
■ The complete five-year CIP funding plan must be balanced each year by matching
projected expenditures with proposed revenue sources by fund.
■ Funding for projects should be obtained through borrowing from:
• bond market, general obligation or revenue bonds
• enterprise fund operations and reserves
• internal loans
■ The City may utilize General Fund cash balances to fund capital projects whenever
available and feasible. For the Airport, it is policy that the General Fund will match up to
$100,000 in grants received per year.
■ The City shall utilize available funding sources for capital improvements whenever practical
and feasible such as but not limited to:
• federal and state grant funds
• special assessments
• developer contributions
■ The City will maintain its physical assets at a level adequate to protect the City's capital
investment and to minimize future maintenance and replacement costs. The budget will
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provide for the adequate maintenance and the orderly replacement of the capital plant and
equipment from current revenues when possible.
RESERVE POLICIES
■ The City will establish a contingency line-item in the annual General Fund operating budget
to provide for unanticipated expenditures or to meet unexpected small increases in service
delivery costs, and will be budgeted at approximately one percent of expenditures.
■ Operating fund balances at fiscal year-end will be maintained at a level to ensure sufficient
cash flow throughout the fiscal year. Unassigned fund balance in the General Fund reserves
will not go below 25% of total revenues and transfers in, with a ceiling of 35%. Fund
balances in excess of 35% will be transferred to the City's Emergency fund, used to retire
outstanding debt, used to provide property tax relief, or used for facility replacement.
■ The City will maintain an Emergency fund and will strive to maintain the balance at an
amount equal to the State reimbursement for commercial/industrial property tax replacement
plus the City's pension and OPEB liabilities.
■ Debt reserves will be maintained in accordance with applicable bond covenants in the
Water, Wastewater, Parking, and business-type funds with outstanding revenue bonds.
■ Reserves will be maintained in the City's business-type funds to ensure sufficient cash flow
throughout the year as well as funds for capital repairs and infrastructure replacement.
Unassigned reserves shall be limited to accumulated depreciation plus 35% of revenues
and transfers in. Excess reserve balances will be transferred to the Emergency fund, used
to retire outstanding debt, used to provide utility rate relief, or reserved for future capital
improvement needs.
■ Reserves will be maintained for equipment replacement and for unexpected major repairs in
the following areas: Parking, Wastewater, Water, Landfill, Transit, Equipment Replacement,
Information Technology Services, Central Services, Cable Television Equipment, and
Library Computer Equipment.
■ Reserves, based on actuaries, will be maintained for the Risk Management Loss Reserve,
Health and Dental Insurance Reserves. Excess reserve balances may be transferred to the
Emergency fund if the City's OPEB liabilities are not fully funded.
■ All City trucks, cars and necessary accessories will be maintained on a replacement cost
basis each year. A separate reserve fund has been set up to fund these replacements.
Additions to the fleet are made through allocations in the annual budget. Only Fire
Department fire trucks and equipment and Transit buses will be eligible to be purchased
through the issuance of debt.
■ All general obligation debt will be paid from the Debt Service Fund. General Obligation debt
applicable to Enterprise Fund projects will be paid out of the Debt Service Fund, but will be
abated from revenues from the respective Enterprise Fund(s).
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DEBT POLICIES
■ Debt shall only be used to finance capital improvement projects, firefighting equipment,
affordable housing developments, participation in state or federal tax credit programs, or
economic development projects. Funding non-emergency capital improvement projects
shall not be authorized by the City Council unless the project has been included in the Five-
Year Capital Improvement Plan (CIP).
■ The City shall strive to limit debt and to fund projects on a pay-as-you-go basis when
possible.
■ The City shall manage its debt program so that the amount of net direct debt outstanding at
any time does not exceed 1.50% of the City's total assessed value. The City shall strive to
meet the Moody's Aaa benchmark of net direct debt outstanding of .75% of the City's total
assessed value. The City's total outstanding long-term debt will adhere to State law which
sets the limit at 5% of the city's total assessed value. The use of annually appropriated debt
obligations for the purpose of circumventing the debt limits of this policy is prohibited.
■ The City's debt service property tax levy shall not exceed 30% of the total property tax levy.
■ The City may finance capital needs through the issuance of revenue-secured debt
obligations. For new issues, the amount of revenue-secured debt obligations issued should
have a projected minimum revenue coverage ratio of at least 1.25 times annual debt service
at issuance.
■ Debt will be structured for the shortest period consistent with a fair allocation of costs to
current and future beneficiaries or users. General obligation bonds will be limited to State
law as to the length of debt.
■ To the extent possible, repayment of debt should be structured so as to rapidly pay down
principal and should use a level principal or other rapidly amortizing structure whenever
possible. Long-term bonded debt should, as a general rule, be structured with level debt
service payments.
■ The City may use lease-purchase obligations in lieu of bonded debt. Use of these
instruments will be limited to specific projects or purposes and will not be utilized as a
general practice for the financing of capital improvement projects.
■ The City may enter into agreements with commercial banks or other financial entities for
purposes of acquiring lines of credit that shall provide access to credit under terms and
conditions as specified in such agreements.
■ The City may choose to issue Bond Anticipation Notes (BANs) or similar structures as a
source of interim financing. Tax and Revenue Anticipation Notes will be used only on an
emergency basis and will not be used as a general practice to finance ongoing operations.
■ General Obligation new money bonds shall be issued by competitive sale. Debt, except for
General Obligation new money bonds, may be sold through a negotiated sale or a private
placement or limited public offering where it is determined to be the best method to achieve
a lower interest cost and/or effectively market the debt.
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placement or limited public offering where it is determined to be the best method to achieve
a lower interest cost and/or effectively market the debt.
■ The City may issue refunding bonds when legally permissible and prudent. The net present
value savings for an advanced refunding should equal or exceed seven percent. The net
present value savings for a current refunding should equal or exceed five percent. The City
may choose to refund outstanding indebtedness when existing bond covenants or other
financial structures impinge on prudent and sound financial management regardless of
projected net present value savings.
■ The City's preferred rating agency will be Moody's Investors Service. The City will strive to
maintain a Moody's bond rating of `Aaa' for its General Obligation Unlimited Tax (GOULT)
bonded indebtedness. The City will strive to maintain a Moody's rating of `A3' or higher for
its revenue bonded indebtedness.
■ The City, as a practice, will not use derivative products in financing transactions.
■ The Finance Director shall provide the City Manager and City Council an annual long-term
debt disclosure report within 210 days after the fiscal year-end regarding the City's
outstanding debt and debt program.
ACCOUNTING, AUDITING, AND FINANCIAL REPORTING POLICIES
■ Quarterly financial reports will be prepared and submitted to the City Council.
■ A three-year financial plan for all operating funds will be prepared by the City Manager and
presented to the City Council for their review. This will include the current revised year and
two projected years.
■ A Five-Year Capital Improvement Program budget will be prepared, reviewed, and revised
annually.
■ An independent audit will be performed annually for all City funds.
■ The City will produce an Annual Comprehensive Financial Report in accordance with
generally accepted accounting principles as outlined by the Governmental Accounting
Standards Board.
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Long Range Financial Planning
Long range financial planning is conducted by the City in numerous areas of the City's financial
operations. Where long range financial plans are prepared, the applicable years of the plans are
incorporated into the annual budget process and the three-year financial plan. Discussion of some
of the City's operations and their long-range financial planning and projections is provided below.
Major Fund Financial Projections
In each major operating fund, there is a long-term financial projection included at the end of each
Fund Summary. Each long-term projection is presented through the year 2030 and includes a trend
analysis and a chart of revenues and expenditures.
Major funds that have long-term financial projections incorporated are the General Fund, Employee
Benefits Fund, Debt Service Fund, Parking Fund, Transit Fund, Wastewater Fund, Water Fund,
Refuse Collection Fund, Landfill Fund, and the Stormwater Fund. The Housing Authority Fund does
not include a long-term financial projection as this is entirely dependent on federal grant funding and
will fluctuate for factors beyond the control of the City Council or management. One non-major fund
that also incorporates a long-term financial projection is the Road Use Tax Fund. A long-term
financial projection is included for the Road Use Tax Fund due to the importance of this fund's
activities to the City's overall operation and its relevance to the General Fund and Employee
Benefits Fund.
Impact of State property tax reform
On May 22, 2013, the State of Iowa legislature passed a property tax reform bill (SF295) that will
have a significant impact on the City's ability to finance services in the future. The property tax
reform bill has multiple components including changes to the taxability of residential, multi-
residential, commercial, and industrial property. A `backfill' or replacement of local property taxes
with State funding was established to provide financial assistance to local governing jurisdictions
affected by the property tax legislation.
The City funds for which property tax is a significant funding source include the General Fund, the
Debt Service Fund, the Employee Benefits Fund, the Transit Fund, the SSMID-Downtown District
Fund, and the Tax Increment Financing Fund. Property tax also supports the Road Use Tax Fund,
the Airport Fund, and the Metro Planning Organization of Johnson County (MPOJC) Fund through
subsidy transfers from the Employee Benefits Fund and the General Fund.
The backfill revenue received from the State of Iowa to replace property tax revenues lost due to the
rollback of commercial and industrial property was $12,493,584 in total for fiscal years 2015—2022.
The State passed additional legislation in 2021 to phase out the backfill payments to local
governments. Starting in fiscal year 2023, the City's backfill payment from the State are being
reduced by 20% per year until it is fully phased out in fiscal year 2027. The backfill revenue received
for fiscal year 2023 was $1,243,694 and for fiscal year 2024 was $1,674,917, which included a new
backfill of$742,147 from new legislation passed in 2022. This legislation changes the rollback for all
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commercial, industrial and railroad properties so that the first $150,000 of assessed value is taxable
at the residential rollback percentage and then the rest is at 90%. The backfill revenue budgeted for
fiscal years 2025 and 2026 are $1,404,500 and $985,500, respectively, both which includes
$787,080 and $676,676, respectively, of the new backfill due to the 2022 legislation.
The total projected impact of the property tax reform over the last ten years for the City is estimated
to be a loss of$51,694,623 not including the additional lost revenue from the 2021 phase out
legislation.
The strategy that the City has undertaken in response to the property tax reform is to 1) seek
revenue diversification, 2) build contingency funding to provide for unexpected events, and 3) work
to build a more efficient organization and to control spending. As part of this strategy, the City has
created an Emergency Reserve fund that is an assigned portion of the General Fund. The targeted
balance for this reserve is the amount of the State reimbursement for the commercial/industrial
property tax replacement plus the City's pension and OPEB liabilities.
The Appendix contains a State Property Tax Reform Impact Summary with further details of the bill
and a description of the estimated financial impact of the provisions of SF295 to the City over its first
ten years. It also gives details on additional property tax legislation that has been passed over the
last several years.
Landfill Replacement & Closure Reserves
The Landfill Fund maintains a number of reserves that serve various purposes. Some of these
reserves are required by law and some are created by management to financially prepare for future
occurrences. Legally, the City is required to maintain and fund a closure and a post-closure reserve
to ensure that sufficient funds are retained to close and monitor landfill cells as they become full. In
order to comply with these funding requirements, the City hires a certified landfill engineering firm to
calculate the future cost requirements and to provide us with a certified report. The City is required
to have a pro-rated share of this funding placed into the proper closure and post-closure funds
based upon the amount of tonnage that the landfill can accept versus how much has actually been
deposited. The City maintains these accounting records and files a funding report with the State of
Iowa annually. The estimated balance for fiscal year 2026 in the closure and post-closure funds
totals $16,399,493.
The City also maintains a reserve to set funds aside for the construction of new landfill cells as
current ones are closed. A cost-per-ton for landfill cell replacement has been calculated based on
the actual costs to replace the last landfill cell. Each quarter, as trash is deposited into the landfill, a
cost-per-ton transfer is made from the landfill operations to the replacement reserve. These funds
are intended to eliminate future borrowing or significant rate adjustments in order to open new cells.
The budgeted balance for the landfill cell replacement reserve for fiscal year 2026 is $5,046,087.
At June 30, 2024, it is estimated that the landfill had deposited 5,159,949 tons versus its permitted
capacity of 6,816,000 or 75.7%.
294
Capital replacement reserves
The City maintains long-term replacement reserves including cable television equipment, library
equipment, vehicles and heavy equipment, information technology equipment replacement, transit
system buses and facilities, parking facilities, water and wastewater facilities, airport infrastructure,
and storm water infrastructure. Included in the operating budget are transfers and internal charges
to the replacement reserves for the purpose of funding the replacement of these types of equipment,
facilities, and infrastructure. Equipment Fund transfers are equivalent to the annual depreciation on
the equipment so that these replacements are fully funded when they are necessary. The
replacement reserve for transit buses and facilities is funded at 20% of accumulated depreciation
due to the availability of state and federal grants to make these purchases. Transit buses and
facilities are depreciated using the straight-line method over an eight-year useful life. These grants
typically fund 80% - 85% of the acquisition cost of the bus. The projected balances for replacement
funds for fiscal year 2026 are as follows:
Reserve Fund Balance
Library equipment General $ 346,199
Parking infrastructure &facilities Parking $ 814,534
Public transportation buses &facilities Transit $ 2,827,366
Vehicles and heavy equipment Equipment $ 12,017,128
Cable television equipment General $ 118,516
Info technology equipment ITS $ 2,054,526
Wastewater infrastructure &facilities Wastewater $ 1,385,268
Water infrastructure &facilities Water $ 962,302
Stormwater infrastructure &facilities Stormwater $ 418,215
The City also collects funds to replace copy machines through a charge-per-copy that is collected in
the Central Services Fund. This fund is projected to have $620,694 in fund balance at the end of
fiscal year 2026 available for the replacement of copy machines.
Risk Management and Health & Dental Insurance Reserves (OPEB)
The City contracts for actuarial services for the purpose of calculating and maintaining reserves that
are intended to provide for certain liabilities. Actuarial calculations regarding liabilities for future
expenditures are determined for risk management (liability, workers compensation, and property
insurance) payments, health and dental insurance payments, and retiree health and dental
insurance benefits. Actuarial calculations are updated annually and help determine internal charge
rates and premium rates for risk management and health insurance charges. The estimated Risk
Management fund reserve for fiscal year 2026 is $3,426,294. The estimated Health Insurance
reserve for fiscal year 2026 is $23,008,039 of which $9,523,167 is being reserved for Other Post-
Employment Benefit (OPEB) liabilities. The OPEB liability was calculated with the actuarial
assumption of a 4.13% discount rate, an inflation rate of 2.6% per annum, a salary increase rate of
3.25%, and an annual medical trend rate of 8.00% decreasing 0.5% each year to a 4.5% ultimate
medical trend rate. The estimated Dental Insurance reserve for fiscal year 2026 is $701,642.
295
Capital Project Plan
The five-year capital improvement program (CIP) is developed and updated annually through a
process involving all City departments in the collection and review of the capital improvement needs
of the City. The plan reviews, plans, and prioritizes the capital replacement and capital expansion
needs of the City in coordination with the City's financial and operational demands. The City's five-
year capital improvement plan is integrated into the City's financial plan and annual budget. This
plan also coordinates with the City's long-range debt planning to ensure that sufficient debt funding
is available at the time improvements are needed or expected. The projected debt issues in the
program have been integrated into the Debt Service Fund's budget.
Below is the five-year capital improvement plan expenditure summary by division.
Capital Improvement Plan 2025-2029
Summary by Division
2025 2026 2027 2028 2029 Total
Airport $ 395,000 $ 932,545 $ 1,500,000 $ 8,450,000 $ 470,000 $ 11,747,545
Equipment 12,000,000 12,000,000
Finance Administration 100,000 100,000 100,000 100,000 100,000 500,000
Fire 2,560,000 95,000 500,000 14,500,000 17,655,000
Government Buildings 188,500 1,355,000 325,000 500,000 950,000 3,318,500
Landfill 4,000,000 50,000 689,250 145,000 1,475,000 6,359,250
Library 805,000 805,000
Parking Operations 2,025,000 1,100,000 1,300,000 1,435,000 2,865,000 8,725,000
Parks Maintenance 1,955,000 8,430,000 460,000 1,330,000 1,305,000 13,480,000
Police 395,000 1,080,000 1,475,000
Public Works Administration 300,000 300,000
Recreation 17,750,000 50,000 300,000 50,000 50,000 18,200,000
Refuse 300,000 897,500 400,000 1,597,500
Senior Center 2,300,000 2,700,000 5,000,000
Stormwater 1,095,000 1,090,000 240,000 240,000 240,000 2,905,000
Street Operations 11,840,800 11,462,800 32,857,800 14,187,800 9,287,800 79,637,000
Transit Operations 710,000 20,890,000 25,000 25,000 25,000 21,675,000
Wastewater Treatment 4,188,000 850,000 1,566,000 2,547,000 3,378,000 12,529,000
Water Operations 1,770,000 3,350,000 2,850,000 2,300,000 8,500,000 18,770,000
TOTAL $49,272,300 $65,940,345 $43,610,550 $49,209,800 $28,645,800 $236,678,795
Total expenditures for the Capital Improvement Program for years 2025-2029 are $236,678,795.
Total funding sources for the Capital Improvement Program for year 2025- 2029 are $257,441,795.
296
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ZZI;
CITY OF IOWA CITY
UNESCO CITY OF LITERATURE
City of Iowa City
All Fund Summary
Fiscal Year 2026
Employee
General Benefits Debt Service Parking Transit Wastewater Water
Fund (10**) Fund (2400) Fund (50**) Fund (710*) Fund (715*) Fund (720*) Fund (730*)
Estimated Fund Balance 7/1/2025 37,792,868 3,541,825 7,250,913 2,349,907 6,170,250 25,342,809 14,039,947
Revenues
Property Taxes 43,277,200 14,529,100 12,186,900 - - - -
Other City Taxes 4,452,500 151,700 120,100
Licenses, Permits,& Fees 2,642,400 - - - - - -
Use of Money and Property 1,029,000 - 52,400 30,400 279,300 83,700 355,900
Intergovernmental 4,281,700 598,400 154,700 - 4,398,800 - -
Charges for Fees and Services 1,236,000 - - 6,514,500 828,300 13,516,300 11,647,200
Miscellaneous 8,914,000 - 590,000 69,000 65,000 1,027,700
Other Financial Sources 529,500 - 23,500 - - - -
Sub-Total Revenues 66,362,300 15,279,200 12,537,600 7,134,900 5,575,400 13,665,000 13,030,800
Transfers In 13,460,200 - 1,471,100 1,500,000 6,085,300 5,365,100 3,410,474
Total Revenues&Transfers In $ 79,822,500 $ 15,279,200 $ 14,008,700 $ 8,634,900 $ 11,660,700 $ 19,030,100 $ 16,441,274
Expenditures by Department
City Council 198,400 - - - - - -
City Clerk 756,000
City Attorney 1,065,100
City Manager 6,240,600 - -
Finance 5,950,700 1,716,900 14,390,900
Police 18,688,500 - -
Fire 11,004,200
Parks&Recreation 10,788,400
Library 8,242,200
Senior Center 1,197,800
Neighborhood&Dvlpmt Services 5,078,700 - -
Public Works 3,926,400 - - 13,718,400 10,864,300
Transportation Services 442,100 5,320,800 10,144,700 - -
Airport - - -
Governmental Projects
Enterprise Projects
Internal Services Projects - - - - -
Sub-Total Expenditures 73,579,100 1,716,900 14,390,900 5,320,800 10,144,700 13,718,400 10,864,300
Transfers Out 8,909,100 13,562,300 - 2,697,700 3,415,049 7,591,600 7,536,474
Total Expenditures&Transfers Out $ 82,488,200 $ 15,279,200 $ 14,390,900 $ 8,018,500 $ 13,559,749 $ 21,310,000 $ 18,400,774
Estimated Fund Balance 6/30/2026 35,127,168 3,541,825 6,868,713 2,966,307 4,271,201 23,062,909 12,080,447
Restricted,Committed,Assigned 8,228,424 - - 1,118,236 2,827,366 1,385,268 962,302
Unassigned Fund Balance 6/30/2026 $ 26,898,744 $ 3,541,825 $ 6,868,713 $ 1,848,071 $ 1,443,835 $ 21,677,641 $ 11,118,146
Additional information regarding changes in fund balances can be found within individual fund summaries.
298
City of Iowa City
All Fund Summary
Fiscal Year 2026
Refuse Housing Capital Non-Major Total Total
Collection Landfill Stormwater Authority Projects Budgetary Budgetary Non-Budgetary All
Fund (7400) Fund (750*) Fund (770*) Fund (79**) Fund Funds Funds Funds Funds
2,923,269 24,649,992 1,828,112 7,297,489 1,479,046 17,102,006 151,768,433 51,627,343 203,395,776
- - - - - 662,400 70,655,600 - 70,655,600
4,166,800 8,891,100 8,891,100
- 2,642,400 2,642,400
10,000 320,300 5,000 462,000 - 752,700 3,380,700 462,000 3,842,700
- - - 13,204,200 19,727,642 12,854,500 55,219,942 574,800 55,794,742
5,301,500 8,191,400 1,890,200 - - 100,000 49,225,400 560,000 49,785,400
- 84,600 17,500 3,500 1,135,000 79,100 11,985,400 23,274,200 35,259,600
- - - 8,000 13,830,000 125,000 14,516,000 3,310,500 17,826,500
5,311,500 8,596,300 1,912,700 13,677,700 34,692,642 18,740,500 216,516,542 28,181,500 244,698,042
48,100 1,445,700 1,111,100 - 26,495,203 2,038,200 62,430,477 - 62,430,477
$ 5,359,600 $ 10,042,000 $ 3,023,800 $13,677,700 $ 61,187,845 $ 20,778,700 $ 278,947,019 $ 28,181,500 $ 307,128,519
- - - - - - 198,400 - 198,400
756,000 756,000
- 1,065,100 1,065,100
175,000 6,415,600 6,415,600
3,372,300 25,430,800 18,477,600 43,908,400
- 18,688,500 - 18,688,500
11,004,200 11,004,200
10,788,400 10,788,400
8,242,200 8,242,200
1,197,800 1,197,800
- - - 13,828,129 3,892,450 22,799,279 22,799,279
4,827,500 6,650,400 902,900 - 8,155,800 49,045,700 7,963,900 57,009,600
- - - - 15,907,600 - 15,907,600
426,100 426,100 426,100
37,577,800 - 37,577,800 37,577,800
28,262,545 28,262,545 28,262,545
100,000 100,000 100,000
4,827,500 6,650,400 902,900 13,828,129 65,940,345 16,021,650 237,906,024 26,441,500 264,347,524
250,000 1,700,000 2,440,000 30,700 - 6,497,554 54,630,477 7,800,000 62,430,477
$ 5,077,500 $ 8,350,400 $ 3,342,900 $13,858,829 $ 65,940,345 $ 22,519,204 $ 292,536,501 $ 34,241,500 $ 326,778,001
3,205,369 26,341,592 1,509,012 7,116,360 (3,273,454) 15,361,502 138,178,951 45,567,343 183,746,294
- 22,297,226 418,215 1,363,537 902,753 39,503,327 23,594,821 63,098,148
$ 3,205,369 $ 4,044,366 $ 1,090,797 $ 5,752,823 $ (3,273,454) $ 14,458,749 $ 98,675,624 $ 21,972,522 $ 120,648,146
299
City of Iowa City
Non-Major Budgetary Fund Summary
Fiscal Year 2025
Other Metro
Road Shared Planning Org. Emergency
CDBG HOME Grant Use Tax Revenue of Jo.Co. Levy
Fund(2100) Fund(2110) Fund(2200) Fund(2300) Fund(2350) Fund(2450)
Estimated Fund Balance 7/1/2023 10,793 132,595 6,366,129 55,100 515,399 1,022,062
Revenues
Property Taxes - - - - - -
Other City Taxes
Licenses, Permits,&Fees - -
Use of Money and Property - - - 30,000 2,000 -
Intergovernmental 716,200 384,300 10,800,000 490,000 452,100 4,600
Charges for Fees and Services - - 100,000 - - -
Miscellaneous 1,400 - 62,700 15,000
Other Financial Sources 25,000 100,000 - - - -
Sub-Total Revenues 742,600 484,300 10,962,700 520,000 469,100 4,600
Transfers In - - 583,300 - 398,500 -
Total Revenues&Transfers In $ 742,600 $ 484,300 $11,546,000 $ 520,000 $ 867,600 $ 4,600
Expenditures by Department
City Council - - - - - -
City Clerk
City Attorney -
City Manager 175,000
Finance -
Police
Fi re
Parks&Recreation
Library
Senior Center - - - -
Neighborhood&Dvlpmt Services 742,600 484,300 - 575,100 872,600
Public Works - - 8,155,800 - -
Transportation Services -
Airport
Governmental Projects
Enterprise Projects - - - - - -
Sub-Total Expenditures 742,600 484,300 8,155,800 575,100 872,600 175,000
Transfers Out - - 4,659,800 - - -
Total Expenditures&Transfers Out $ 742,600 $ 484,300 $12,815,600 $ 575,100 $ 872,600 $ 175,000
Estimated Fund Balance 6/30/2024 10,793 132,595 5,096,529 - 510,399 851,662
Restricted,Committed,Assigned - - - - -
Unassigned Fund Balance 6/30/2024 $ 10,793 $ 132,595 $ 5,096,529 $ $ 510,399 $ 851,662
Additional information regarding changes in fund balances can be found within individual fund summaries.
300
City of Iowa City
Non-Major Budgetary Fund Summary
Fiscal Year 2024
Iowa City Tax Total
Affordable Property Increment Non-Major
Housing Management Financing SSMID- Airport Budgetary
Fund(2500) Fund (2510) Fund(26* ) Fund(2820) Fund(7600) Funds
7,372,091 333,386 1,058,740 - 235,712 17,102,006
- - - 662,400 - 662,400
4,166,800 - 4,166,800
264,400 - 456,300 752,700
- 7,300 - 12,854,500
- 100,000
79,100
- - - - 125,000
- 264,400 4,166,800 669,700 456,300 18,740,500
800,000 - 156,400 - 100,000 2,038,200
$ 800,000 $ 264,400 $ 4,323,200 $ 669,700 $ 556,300 $ 20,778,700
- - 175,000
2,702,600 669,700 3,372,300
800,000 417,850 3,892,450
- - 8,155,800
426,100 426,100
800,000 417,850 2,702,600 669,700 426,100 16,021,650
100,000 - 1,644,200 - 93,554 6,497,554
$ 900,000 $ 417,850 $ 4,346,800 $ 669,700 $ 519,654 $ 22,519,204
7,272,091 179,936 1,035,140 - 272,358 15,361,502
- 0 697,431 205,322 902,753
$ 7,272,091 $ 179,936 $ 337,708 $ $ 67,037 $ 14,458,749
301
City of Iowa City
Non-Budgetary Fund Summary
Fiscal Year 2026
Risk Information Central Health Dental Total
Equipment Management Technology Services Insurance Insurance Non-Budgetary
Fund(810*) Reserve(8200) Fund(830*) Fund(8400) Reserve(8500) Reserve(8600) Funds
Estimated Fund Balance 7/1/2023 $ 21,980,774 $ 3,576,594 $ 3,268,999 $ 640,294 $ 21,509,839 $ 650,842 $ 51,627,343
Revenues
Property Taxes - - - - - - -
Other City Taxes
Licenses,Permits,&Fees - - - - - - -
Use of Money and Property 185,000 50,000 40,000 5,000 180,000 2,000 462,000
Intergovernmental 574,800 - - - - - 574,800
Charges for Fees and Services 800 - - - 540,200 19,000 560,000
Miscellaneous 7,473,400 1,634,100 28,000 174,700 13,524,000 440,000 23,274,200
Other Financial Sources 165,000 - 3,145,500 - - - 3,310,500
Sub-Total Revenues 8,399,000 1,684,100 3,213,500 179,700 14,244,200 461,000 28,181,500
Transfers In - - - - - - -
Total Revenues&Transfers In $ 8,399,000 $ 1,684,100 $ 3,213,500 $ 179,700 $ 14,244,200 $ 461,000 $ 28,181,500
Expenditures by Department
City Council - - - - - - -
City Clerk
City Attorney
City Manager - - - - - -
Finance 1,834,400 3,287,700 199,300 12,746,000 410,200 18,477,600
Police - - - - - -
Fire
Parks&Recreation
Library
Senior Center
Neighborhood&Dvlpmt Services - -
Public Works 7,963,900 7,963,900
Transportation Services - -
Airport
Governmental Projects
Enterprise Projects - - - - - - -
Sub-Total Expenditures 7,963,900 1,834,400 3,287,700 199,300 12,746,000 410,200 26,441,500
Transfers Out 7,700,000 - 100,000 - - - 7,800,000
Total Expenditures&Transfers Out $ 15,663,900 $ 1,834,400 $ 3,387,700 $ 199,300 $ 12,746,000 $ 410,200 $ 34,241,500
Estimated Fund Balance 6/30/2024 14,715,874 3,426,294 3,094,799 620,694 23,008,039 701,642 45,567,343
Restricted,Committed,Assigned 12,017,128 - 2,054,526 - 9,523,167 - 23,594,821
Unassigned Fund Balance 6/30/2024 $ 2,698,746 $ 3,426,294 $ 1,040,273 $ 620,694 $ 13,484,872 $ 701,642 $ 21,972,522
Additional information regarding changes in fund balances can be found within individual fund summaries.
302
City of Iowa City
All Funds
Revenues by Fund
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Budgetary Fund Revenues
General Fund
10" General Fund 61,177,164 63,144,266 62,533,285 62,533,285 66,362,300 67,474,616
Special Revenue Funds
2100 CDBG 1,175,809 928,673 886,567 1,244,400 742,600 742,600
2110 HOME Grant 1,074,710 455,292 721,492 3,061,650 484,300 484,300
2200 Road Use Tax Fund 10,511,554 11,039,421 10,649,900 10,649,900 10,962,700 11,070,700
2300 Other Shared Revenue 608,543 653,948 30,000 962,728 620,000 3,037,000
2350 Metro Planning Org of Johnson Co 371,171 574,367 468,000 468,000 469,100 481,147
2400 Employee Benefits 14,856,963 14,864,848 15,335,900 15,335,900 16,279,200 15,651,173
2450 Emergency Levy 868,282 874,505 9,200 9,200 4,600 -
2500 Affordable Housing 2,204,266 372,575 - - - -
2510 Iowa City Property Management 264,452 252,224 226,575 226,575 264,400 264,400
26" Tax Increment Financing 4,154,649 4,417,347 4,388,100 4,388,100 4,166,800 4,412,600
2820 SSMID-Downtown 552,028 661,438 677,000 677,000 669,700 683,614
Debt Service Fund
5"' Debt Service 11,511,673 11,716,727 11,988,600 11,988,600 12,637,600 12,877,007
Enterprise Funds
710* Parking 5,444,647 5,601,350 8,963,815 6,972,967 7,134,900 7,200,045
715*Transit 7,291,062 7,198,323 7,928,300 12,768,200 6,676,400 5,973,314
720'Wastewater 12,897,695 13,901,643 13,353,500 13,353,500 13,666,000 13,800,150
730'Water 11,730,666 12,734,762 12,250,200 12,250,200 13,030,800 12,950,057
7400 Refuse Collection 4,635,714 5,167,200 5,142,300 5,142,300 6,311,600 5,364,513
750' Landfill 8,069,943 8,795,022 7,964,900 7,964,900 8,696,300 8,582,200
7600 Airport 410,661 454,327 440,500 440,500 466,300 456,300
7700 Stormwater 1,765,022 1,950,216 1,916,800 1,916,800 1,912,700 1,931,602
79" Housing Authority 11,923,720 14,094,128 12,892,728 12,892,728 13,677,700 13,677,700
Capital Projects Fund
Governmental Projects 16,926,265 14,097,960 16,535,200 20,877,390 16,628,700 31,948,000
Enterprise Projects 1,228,572 2,342,132 28,650,000 43,038,620 19,063,942 1,350,000
Total Budgetary Revenues $191,655,231 $196,292,694 $223,952,862 $249,163,443 $216,616,642 $220,413,038
Non-Budgetary Fund Revenues
Internal Service Funds
810' Equipment 8,228,072 8,814,965 8,654,600 8,809,400 8,399,000 8,548,468
8200 Risk Management 1,395,250 1,803,542 1,126,200 1,126,200 1,684,100 1,716,500
830' Information Technology 3,076,258 3,013,766 2,768,201 2,768,201 3,213,600 3,489,680
8400 Central Services 262,194 226,162 143,800 143,800 179,700 197,170
8500 Health Insurance 12,624,342 13,615,421 14,353,600 14,353,600 14,244,200 14,676,930
8600 Dental Insurance 446,963 467,770 463,100 463,100 461,000 469,800
Total Non-Budgetary Expenditures $ 26,033,079 $ 27,941,626 $ 27,509,501 $ 27,664,301 $ 28,181,600 $ 29,098,548
Total Revenues -All Funds $217,688,310 $224,234,320 $251,462,363 $276,827,744 $244,698,042 $249,511,586
Additional information regarding specific funds can be found within individual fund summaries.
303
City of Iowa City
All Funds
Revenues by Type
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Budgetary Fund Revenues
Property Taxes 66,685,014 66,225,551 68,821,500 68,821,500 70,655,600 72,771,743
Other City Taxes
Gas/Electric Excise Tax 783,780 748,119 656,400 656,400 656,400 656,400
Mobile Home Tax 52,976 47,991 52,800 52,800 52,800 52,800
Hotel/Motel Tax 1,885,263 2,043,186 1,750,400 1,750,400 2,043,100 2,043,100
Utility Franchise Tax 1,116,963 982,969 1,116,700 1,116,700 1,972,000 1,972,000
TIF Revenues 4,093,617 4,304,864 4,388,100 4,388,100 4,166,800 4,412,600
Other City Taxes Total 7,932,599 8,127,129 7,964,400 7,964,400 8,891,100 9,136,900
Licenses, Permits,&Fees
General Use Permits 104,127 99,282 107,080 107,080 95,800 95,800
Food &Liquor Licenses 118,650 126,923 116,700 116,700 126,900 126,900
Professional License 2,155 2,275 2,000 2,000 2,300 2,300
Franchise Fees 508,934 593,710 470,000 470,000 470,000 470,000
Miscellaneous Permits&Licenses 59,731 55,390 61,000 61,000 55,400 55,400
Construction Permits&Inspection Fees 2,060,778 2,166,574 1,836,100 1,836,100 1,902,400 1,902,400
Licenses, Permits,&Fees Total 2,854,375 3,044,154 2,592,880 2,592,880 2,652,800 2,652,800
Use Of Money And Property
Interest Revenues 5,943,351 10,140,084 1,642,310 1,642,310 1,658,900 1,459,800
Rents 1,548,883 1,603,519 1,529,075 1,529,075 1,592,400 1,592,400
Royalties&Commissions 99,854 107,306 121,000 121,000 119,000 119,000
Use Of Money And Property Total 7,592,088 11,850,909 3,292,385 3,292,385 3,370,300 3,171,200
Intergovernmental
Federal Intergovernmental Revenue 22,351,695 21,837,931 48,997,706 37,775,830 38,582,342 30,560,300
Property Tax Credits 1,243,695 1,674,917 1,404,500 1,404,500 985,500 703,867
Road Use Tax 10,346,324 10,580,120 10,500,000 10,500,000 10,800,000 10,908,000
State 28E Agreements 2,200,799 2,408,480 2,508,500 2,961,900 2,566,400 2,602,700
Operating Grants 71,122 68,697 54,000 54,000 65,000 65,000
Disaster Assistance 15,081 71,309 - - - -
Other State Grants 1,184,588 1,037,961 685,800 2,896,970 709,200 8,209,200
Local 28E Agreements 1,259,516 1,428,012 1,418,105 1,418,105 1,511,500 1,683,547
Intergovernmental Total 38,672,820 39,107,427 65,568,611 57,011,305 55,219,942 54,732,614
Charges For Fees&Services
Building&Development 2,631,328 663,934 478,850 478,850 495,900 495,900
Police Services 101,476 100,897 80,000 80,000 85,000 85,000
Animal Care Services 12,826 10,204 12,800 12,800 10,200 10,200
Fire Services 9,060 13,380 9,100 9,100 10,000 10,000
Transit Fees 1,054,035 64,504 - - - -
Culture&Recreation 637,499 659,725 644,100 644,100 655,600 655,600
Library Charges 4 - - - - -
Miscellaneous Charges For Services 116,977 75,150 67,500 67,500 86,500 61,500
Water Charges 10,477,522 11,003,126 11,084,600 11,084,600 11,653,200 11,769,015
Wastewater Charges 12,332,334 12,794,159 13,207,400 13,207,400 13,515,000 13,650,150
Refuse Charges 5,211,521 5,563,939 5,759,100 5,759,100 5,895,000 5,948,313
Landfill Charges 6,594,014 7,144,380 6,900,000 6,900,000 7,599,300 7,599,300
Stormwater Charges 1,729,888 1,885,926 1,900,000 1,900,000 1,890,200 1,909,102
Parking Charges 5,595,019 5,723,759 9,372,135 7,268,287 7,329,500 7,402,659
Charges For Fees&Services Total $ 46,503,503 $ 45,703,083 $ 49,515,585 $ 47,411,737 $ 49,225,400 $ 49,596,739
304
City of Iowa City
All Funds
Revenues by Type
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Miscellaneous
Code Enforcement 159,632 149,237 161,700 161,700 157,300 157,300
Parking Fines 524,471 684,632 817,000 817,000 950,000 950,000
Library Fines&Fees 1,576 780 1,000 1,000 800 800
Contributions&Donations 586,167 582,187 322,800 592,800 1,463,900 328,900
Printed Materials 18,676 21,173 17,300 17,300 20,700 20,700
Animal Adoption 60,491 61,514 60,500 60,500 61,500 61,500
Miscellaneous Merchandise 23,871 22,319 21,400 21,400 14,000 13,700
Intra-City Charges 6,086,864 6,215,702 6,782,100 6,782,100 8,522,600 8,480,742
Other Miscellaneous Revenue 1,616,002 1,317,857 866,801 3,316,961 793,800 793,800
Special Assessments 2,003 753 2,000 2,000 800 800
Miscellaneous Total 9,079,753 9,056,154 9,052,601 11,772,761 11,985,400 10,808,242
Other Financial Sources
Debt Sales 9,941,862 11,616,402 16,350,000 49,501,575 13,830,000 16,858,000
Sale OfAssets 1,931,798 1,042,542 420,900 420,900 427,700 427,700
Loans 461,419 519,343 374,000 374,000 258,300 257,100
Other Financial Sources Total 12,335,079 13,178,287 17,144,900 50,296,475 14,516,000 17,542,800
Total Budgetary Revenues $ 191,655,231 $ 196,292,694 $223,952,862 $249,163,443 $216,516,542 $220,413,038
Non-Budgetary Fund Revenues
Internal Service Funds 26,033,079 27,941,626 27,509,501 27,664,301 28,181,500 29,098,548
Total Non-Budgetary Revenues 26,033,079 27,941,626 27,509,501 27,664,301 28,181,500 29,098,548
Total Revenues-All Funds $217,688,310 $224,234,320 $251,462,363 $276,827,744 $244,698,042 $249,511,586
305
City of Iowa City
All Funds
Expenditures by Fund
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Budgetary Fund Expenditures
General Fund
10" General Fund 63,194,005 71,436,485 71,092,899 80,786,898 73,679,100 75,307,319
Special Revenue Funds
2100 CDBG 1,075,683 928,736 801,106 1,038,519 742,600 746,197
2110 HOME Grant 1,187,631 455,862 588,371 2,928,529 484,300 494,659
2200 Road Use Tax Fund 6,976,682 7,448,448 7,965,300 7,985,200 8,166,800 8,381,989
2300 Other Shared Revenue 2,653,066 970,786 123,700 4,452,679 676,100 3,037,000
2350 Metro Planning Org of Johnson Co 769,756 902,800 862,600 980,710 872,600 897,044
2400 Employee Benefits 1,209,467 1,739,908 1,146,925 1,146,925 1,716,900 1,739,466
2450 Emergency Levy 566,870 514,078 125,000 179,773 176,000 175,000
2500Affordable Housing 1,086,455 1,400,194 1,030,000 1,030,000 800,000 800,000
2510 Iowa City Property Management 151,996 189,624 172,775 301,275 417,860 211,101
26" Tax Increment Financing 3,013,888 2,161,319 2,727,000 2,761,800 2,702,600 2,696,200
2820 SSMID-Downtown 552,028 661,438 677,000 677,000 669,700 683,614
Debt Service Fund
5"' Debt Service 13,165,630 13,189,955 13,787,740 13,787,740 14,390,900 14,482,650
Enterprise Funds
710' Parking 4,050,511 4,141,961 5,162,374 5,208,907 6,320,800 5,446,401
715'Transit 8,876,778 9,882,654 11,955,550 17,631,700 10,144,700 10,410,617
720'Wastewater 10,849,518 8,271,539 12,714,600 8,890,100 13,718,400 13,716,353
730'Water 9,454,497 10,590,603 10,356,952 11,192,876 10,864,300 10,364,509
7400 Refuse Collection 4,077,518 4,368,350 4,731,500 4,855,200 4,827,600 4,988,084
750' Landfill 5,631,228 6,085,973 6,079,450 6,213,502 6,660,400 6,812,850
7600 Airport 450,628 494,237 436,550 415,250 426,100 435,811
7700 Stormwater 613,262 623,916 681,900 681,900 902,900 923,811
79" Housing Authority 11,921,445 13,129,901 12,469,766 12,693,767 13,828,129 14,043,370
Capital Projects Fund
Governmental Projects 22,949,801 20,533,546 41,047,794 74,005,769 37,677,800 34,442,800
Enterprise Projects 11,186,856 14,049,723 35,070,500 77,496,784 28,362,646 9,167,750
Total Budgetary Expenditures $185,665,199 $194,172,036 $241,807,352 $337,342,803 $237,906,024 $220,404,595
Non-Budgetary Funds Expenditures
Internal Service Funds
810' Equipment 6,325,457 6,700,574 7,894,700 10,023,892 7,963,900 8,173,167
8200 Risk Management 1,196,090 2,043,847 1,320,700 1,570,700 1,834,400 1,873,784
830' Information Technology 2,785,767 3,214,444 3,075,188 3,279,416 3,287,700 3,387,431
8400 Central Services 199,502 170,690 218,900 237,452 199,300 202,810
8500 Health Insurance 10,659,783 10,601,094 12,258,500 12,258,500 12,746,000 13,383,270
8600 Dental Insurance 386,892 399,145 410,200 410,200 410,200 418,404
Total Non-Budgetary Expenditures $ 21,553,491 $ 23,129,794 $ 25,178,188 $ 27,780,160 $ 26,441,600 $ 27,438,866
Total Expenditures -All Funds $207,218,690 $217,301,830 $266,985,540 $365,122,963 $264,347,624 $247,843,461
306
City of Iowa City
All Funds
Expenditures by Department
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Budgetary Funds Expenditures
City Council 174,794 181,634 192,500 192,500 198,400 195,391
City Clerk 558,190 633,423 636,705 756,705 766,000 668,217
City Attorney 896,859 942,326 965,048 1,015,048 1,066,100 1,096,469
City Manager 5,190,572 10,424,125 6,281,340 7,168,160 6,416,600 6,565,221
Finance 22,109,907 22,329,825 23,868,365 23,903,165 26,430,800 25,706,089
Police 15,682,532 16,522,476 17,809,695 18,174,154 18,688,600 19,181,724
Fire 9,506,986 9,879,948 11,178,075 11,180,088 11,004,200 11,321,607
Parks& Recreation 10,338,539 10,243,118 10,639,040 10,720,210 10,788,400 11,111,683
Library 7,226,829 7,561,092 7,887,900 7,887,900 8,242,200 8,407,397
Senior Center 1,053,568 1,067,415 1,147,250 1,170,750 1,197,800 1,223,084
Neighborhood& Development Services 24,008,230 23,991,251 20,916,664 36,491,635 22,799,279 25,444,097
Public Works 40,694,990 40,653,002 46,198,302 43,510,378 49,046,700 49,124,919
Transportation Services 13,635,918 14,664,895 17,531,624 23,254,307 16,907,600 16,312,336
Airport 450,628 494,237 436,550 415,250 426,100 435,811
Capital Projects Fund
Governmental Projects 22,949,801 20,533,546 41,047,794 74,005,769 37,677,800 34,442,800
Enterprise Projects 11,186,856 14,049,723 35,070,500 77,496,784 28,362,646 9,167,750
Total Capital Project Funds 34,136,657 34,583,269 76,118,294 151,502,553 66,940,346 43,610,550
Total Budgetary Expenditures $185,665,199 $194,172,036 $241,807,352 $337,342,803 $237,906,024 $220,404,595
Non-Budgetary Funds Expenditures
Finance 15,228,034 16,429,220 17,283,488 17,756,268 18,477,600 19,265,699
Public Works 6,325,457 6,700,574 7,894,700 10,023,892 7,963,900 8,173,167
Total Non-Budgetary Expenditures $ 21,553,491 $ 23,129,794 $ 25,178,188 $ 27,780,160 $ 26,441,600 $ 27,438,866
Total Expenditures -All Funds $207,218,690 $217,301,830 $266,985,540 $365,122,963 $264,347,624 $247,843,461
307
City of Iowa City
Projected Budget Transfer Schedule
Fiscal Year 2025
Transfers In
TIF Debt
Special Special Capital Service Internal Debt
General Revenue Revenue Projects Fund Service Enterprise Reserves Total
General Fund 72,400 1,125,600 150,000 18,024,700 20,100 4,568,000 23,960,800
Special Revenue Funds:
Employee Benefits 13,527,100 697,100 - - - - 14,224,200
CDBG - - 75,000 - 75,000
Road Use Tax 81,200 299,000 3,398,420 - 78,000 3,856,620
Tax Increment Financing 42,500 - 200 1,542,100 - 1,584,800
Enterprise Funds:
From Parking - 1,235,050 - 1,794,800 3,029,850
From Transit 6,745,000 750,000 7,495,000
From Wastewater 1,269,800 1,500,000 2,769,800
From Water 2,812,590 1,800,000 4,612,590
From Refuse 200,000 - 200,000
From Landfill 100,000 1,025,000 1,125,000
From Airport 84,750 - 84,750
From Stormwater - 1,095,000 1,100,000 2,195,000
From Housing Authority 30,700 - - 30,700
From Debt Reserves - - 70,200 70,200
Internal Service Funds:
From Central Services 200,000 - 200,000
From Info.Technology Services - - 193,000 - 193,000
Total Transfers In: $13,753,900 $ 2,121,700 $ 150,000 $35,433,510 $ 1,562,200 $ $12,686,000 $ $65,707,310
Transfers Out
TIF Debt
Special Special Capital Service Internal Debt
General Revenue Revenue Projects Fund Service Enterprise Reserves Total
General Fund 72,400 13,608,300 42,500 30,700 13,753,900
Road Use Tax Fund - 697,100 - - 697,100
Other Special Revenue Funds 1,275,600 299,000 - 1,574,600
Debt Service Fund 20,100 - 1,542,100 - 1,562,200
Enterprise Funds 4,568,000 78,000 - 7,969,800 70,200 12,686,000
Debt Service Reserves - - - - - -
Capital Project Funding 18,024,700 3,473,420 200 393,000 13,542,190 - 35,433,510
Total Transfers Out: $23,960,800 $18,155,820 $1,584,800 $ $ $ 393,000 $21,542,690 $ 70,200 $65,707,310
308
City of Iowa City
Revised Budget Transfer Schedule
Fiscal Year 2026
Transfers In
TIF Debt
Special Special Capital Service Internal Debt
General Revenue Revenue Projects Fund Service Enterprise Reserves Total
General Fund 72,400 903,500 156,400 2,095,900 20,100 5,660,800 8,909,100
Special Revenue Funds:
Employee Benefits 12,979,000 583,300 - - - - 13,562,300
Road Use Tax 85,600 295,000 4,200,000 79,200 4,659,800
Affordable Housing 100,000 - - - - 100,000
Tax Increment Financing 192,500 700 1,451,000 - 1,644,200
Enterprise Funds:
From Parking - 1,100,000 - 1,597,700 2,697,700
From Transit 2,665,049 750,000 3,415,049
From Wastewater 2,250,000 1,500,000 3,841,600 7,591,600
From Water 4,150,000 2,500,000 - 6,650,000
From Refuse Collection 250,000 - 250,000
From Landfill 550,000 1,150,000 1,700,000
From Airport 93,554 - 93,554
From Stormwater - 1,340,000 1,100,000 2,440,000
From Housing Authority 30,700 - - 30,700
From Debt Reserves - - 886,474 886,474
Internal Service Funds:
From Equipment 7,700,000 - 7,700,000
From Info.Technology Services - - 100,000 - 100,000
Total Transfers In: $ 13,460,200 $ 1,781,800 $ 156,400 $26,495,203 $ 1,471,100 $ $15,224,174 $ 3,841,600 $62,430,477
Transfers Out
TIF Debt
Special Special Capital Service Internal Debt
General Revenue Revenue Projects Fund Service Enterprise Reserves Total
General Fund 72,400 13,164,600 192,500 30,700 13,460,200
Road Use Tax Fund - 583,300 - - 583,300
Other Special Revenue Funds 1,059,900 295,000 - 1,354,900
Debt Service Fund 20,100 - 1,451,000 - 1,471,100
Enterprise Funds 5,660,800 79,200 - 8,597,700 886,474 15,224,174
Debt Service Reserves - - - 3,841,600 - 3,841,600
Capital Project Funding 2,095,900 4,200,000 700 7,800,000 12,398,603 - 26,495,203
Total Transfers Out: $ 8,909,100 $18,322,100 $1,644,200 $ $ $ 7,800,000 $24,868,603 $ 886,474 $62,430,477
309
City of Iowa City
Adopted Budget Transfer Schedule
Fiscal Year 2027
Transfers In
TIF Debt
Special Special Capital Service Internal Debt
General Revenue Revenue Projects Fund Service Enterprise Reserves Total
General Fund 72,400 903,500 156,400 1,547,800 20,100 5,747,500 8,447,700
Special Revenue Funds:
Employee Benefits 13,723,300 601,700 - - - - 14,325,000
Road Use Tax 81,200 308,000 3,160,000 80,400 3,629,600
Affordable Housing 100,000 - - - - 100,000
Tax Increment Financing 442,500 - 1,297,500 - 1,740,000
Enterprise Funds:
From Parking - 1,300,000 - 1,597,700 2,897,700
From Transit 25,000 750,000 775,000
From Wastewater 1,566,000 1,500,000 3,747,600 6,813,600
From Water 2,850,000 3,000,000 - 5,850,000
From Refuse Collection 497,500 - 497,500
From Landfill 1,089,250 1,150,000 2,239,250
From Airport 150,000 - 150,000
From Stormwater - 240,000 1,100,000 1,340,000
From Housing Authority 31,621 - - 31,621
Internal Service Funds:
From Info.Technology Services - - 100,000 - - 100,000
Total Transfers In: $14,451,021 $ 1,813,200 $ 156,400 $12,525,550 $ 1,317,600 $ $ 14,925,600 $ 3,747,600 $48,936,971
Transfers Out
TIF Debt
Special Special Capital Service Internal Debt
General Revenue Revenue Projects Fund Service Enterprise Reserves Total
General Fund 72,400 13,904,500 442,500 31,621 14,451,021
Road Use Tax Fund - 601,700 - - 601,700
Other Special Revenue Funds 1,059,900 308,000 - 1,367,900
Debt Service Fund 20,100 - 1,297,500 - 1,317,600
Enterprise Funds 5,747,500 80,400 - 9,097,700 14,925,600
Debt Service Reserves - - 3,747,600 3,747,600
Capital Project Funding 1,547,800 3,160,000 100,000 7,717,750 12,525,550
Total Transfers Out: $ 8,447,700 $ 18,054,600 $1,740,000 $ $ $ 100,000 $ 20,594,671 $ $48,936,971
310
City of Iowa City
Personnel Full-Time Equivalents
Last Eight Years
Change
2019 2020 2021 2022 2023 2024 2025 2026 in FTEs
Adopted Adopted Adopted Adopted Adopted Adopted Adopted Budget FY2025-2026
Budgetary Funds
General Fund
City Council 7.00 7.00 7.00 7.00 7.00 7.00 7.00 7.00
City Clerk 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 -
CityAttorney(1) 5.50 5.50 5.50 5.50 5.50 5.50 5.50 6.00 0.50
City Manager:
City Manager 3.00 3.00 3.00 3.00 3.00 4.00 4.00 4.00 -
Communications Office 6.00 6.00 7.89 8.89 9.26 10.26 10.26 10.26
Human Resources 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00
Human Rights 2.00 2.00 2.00 2.00 2.00 3.00 3.00 3.00
Economic Development 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Climate Action&Outreach - - 3.00 3.00 3.00 3.00 3.00 3.00
Finance:
Finance Adminstration 2.90 2.90 2.90 3.00 3.00 3.00 3.00 3.00
Tort Liability 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Accounting 7.00 7.00 7.00 6.45 6.45 6.70 6.70 6.70
Purchasing 3.50 3.50 3.50 3.95 3.95 3.70 3.70 3.70
Revenue 7.88 7.88 7.88 7.88 7.88 7.88 7.88 7.88
Police:
Police Administration 2.00 2.00 2.00 2.00 2.00 3.00 3.00 3.00
Police Support Services 26.00 27.00 29.26 30.76 30.76 31.26 32.26 32.26
Police Field Operations 79.00 78.00 78.00 78.00 78.00 79.00 79.00 79.00
Fire:
Fire Administration 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00
Fire Emergency Operations 59.00 59.00 59.00 59.00 59.00 61.00 61.00 61.00
Fire Prevention 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Fire Training 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Parks and Recreation:
Park and Rec Admin 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00
Government Buildings 4.00 5.00 4.00 4.00 4.00 4.00 4.00 4.00
Recreation 14.00 14.50 14.50 14.50 14.50 14.50 14.50 14.50
Park Maintenance Administration 1.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00
Park Maintenance Operations 15.00 14.00 14.00 14.00 14.00 14.00 14.00 14.00
Forestry 5.00 5.00 7.00 7.00 7.00 7.00 7.00 7.00
Cemetery Operations 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00
Library:
General Library 43.27 43.15 43.02 43.02 43.02 43.02 43.42 43.42
Library Board Controlled Funds 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50
Library Gifts and Bequests 0.40 0.40 0.40 0.40 0.40 0.40 - -
Library Development Office 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00
Senior Center Administrations 7.00 7.00 7.76 7.76 7.76 7.76 7.76 7.76
Neighborhood&Development Services:
Neighborhood&Development Admin 1.55 1.55 1.30 1.30 1.30 1.30 1.30 1.30
Sustainability Services 1.00 1.00 - - - - - -
Community Development 3.63 3.63 3.63 3.63 4.00 4.00 4.00 4.00
Neighborhood Outreach 1.95 1.95 1.70 1.70 1.70 1.70 1.70 1.70
Housing Inspection 8.30 8.30 8.80 8.80 8.80 8.80 8.80 8.80
Building Inspection 7.30 7.30 8.80 8.80 7.80 7.80 7.80 7.80
Urban Planning 4.00 4.00 4.50 4.50 5.50 5.50 5.50 5.50
Public Works:
Public Works Administration 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00
Engineering Services 16.00 16.00 18.00 18.00 18.00 19.40 20.40 20.40
311
City of Iowa City
Personnel Full-Time Equivalents
Last Eight Years
Change
2019 2020 2021 2022 2023 2024 2025 2026 in FTEs
Adopted Adopted Adopted Adopted Adopted Adopted Adopted Budget FY2025-2026
Transportation Services:
Transportation Services Admin 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00
CBD Maintenance Operations 1.00 1.00 1.00 1.00 1.00 1.00 - - -
Sub-total General Fund 370.68 372.06 383.84 386.34 387.08 395.98 396.98 397.48 0.50
Special Revenue Funds
Road Use Tax:
Traffic Engineering 5.00 5.00 5.00 5.00 6.00 6.00 6.00 6.00 -
Streets System Maintenance 27.00 27.00 27.00 27.00 27.00 27.25 27.25 27.25 -
Other Shared Revenues(2)(3) - - - - - - - 2.00 2.00
Metro Planning Org of Johnson Co 5.20 5.20 5.20 5.20 5.20 5.20 5.20 5.20 -
Employee Benefits 0.55 0.55 0.55 0.55 0.55 0.55 0.55 0.55 -
Sub-total Special Revenue Funds 37.75 37.75 37.75 37.75 38.75 39.00 39.00 41.00 2.00
Enterprise Funds
Parking 21.38 19.63 21.38 21.38 21.88 23.13 24.13 24.13 -
Transit 50.38 50.38 51.13 51.13 51.63 53.88 54.63 54.63
Wastewater 26.00 26.00 26.00 26.00 26.00 26.25 26.25 26.25 -
Water(4) 31.75 31.75 31.25 31.25 31.25 32.25 32.25 33.25 1.00
Refuse Collection 17.88 18.88 19.38 19.38 20.38 20.38 20.38 20.38 -
Landfill 14.88 15.88 15.88 16.13 16.13 17.13 17.13 17.13
Airport Operations 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
Stormwater 1.50 2.50 2.00 2.00 2.00 2.10 2.10 2.10 -
Housing Authority(5) 9.50 9.50 10.62 10.62 11.00 12.00 13.00 14.00 1.00
Sub-total Enterprise Funds 174.27 175.52 178.64 178.89 181.27 188.12 190.87 192.87 2.00
Total Budgetary Funds 582.70 585.33 600.23 602.98 607.10 623.10 626.85 631.35 4.50
Non-Budgetary Funds
Internal Service Funds
Equipment(6) 10.75 10.75 11.75 12.00 11.00 11.00 11.00 12.00 1.00
Risk Management 1.80 1.80 1.80 1.80 1.80 1.80 1.80 1.80 -
Information Technology Services 9.80 9.80 9.80 9.80 10.50 10.80 10.80 10.80
Central Services 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 -
Sub-total Internal Service Funds 22.85 22.85 23.85 24.10 23.80 24.10 24.10 25.10 1.00
Total Non-Budgetary Funds 22.85 22.85 23.85 24.10 23.80 24.10 24.10 25.10 1.00
Total Full-Time Equivalents 605.55 608.18 624.08 627.08 630.90 647.20 650.95 656.45 5.50
312
City of Iowa City
Personnel Full-Time Equivalents
Last Eight Years
(1) A.50 FTE Assitant City Attorney was reclassified to 1.0 FTE in fiscal year 2025 budget.
(2) A 1.00 FTE Housing Counselor was added in fiscal year 2026 budget.
(3) A 1.0 FTE Senior Housing Developer was added in fiscal year 2026 budget.
(4) A 1.00 FTE Water Maintenance Worker II was added in fiscal year 2026 budget.
(5) A 1.0 FTE Housing Program Assistant II was added in fiscal year 2025 budget.
(6) A 1.00 FTE Equipment Mechanic II was added in fiscal year 2026 budget.
FTE Summary by Fund Type
Last Eight Years
I
2019 2020 2021 2022 2023 2024 2025 2026
ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED BUDGET
■General Fund ■Special Revenue Funds ®Enterprise Funds ■Internal Service Funds
313
GENERAL FUND
F Fund Summary
Assigned, Committed & Restricted
Y Fund Balance
2 Revenues
Expenditures
0 Division Summaries
2
6
314
GENERALFUND
The General Fund is the City's main operating fund and includes activities for the following
departments: City Council, City Clerk, City Attorney, City Manager, Finance, Police, Fire, Parks &
Recreation, Library, Senior Center, Neighborhood & Development Services, Public Works, and
Transportation Services. We present a budget where revenues are less than expenditures for the
General Fund in fiscal year 2026, with revenue & transfers in and expenditures & transfers out
projected at$79.8 and $82.5 million, respectively.
A. General Fund Revenues
2023 2024 2025 2026 2027
Revenues&Transfers In Actual Actual Revised Budget Projected
Property Taxes $ 40,472,426 $ 40,133,296 $ 42,127,400 $ 43,277,200 $ 44,575,516
Other City Taxes 3,516,623 3,515,565 3,308,000 4,452,500 4,452,500
Licenses And Permits 2,854,375 3,035,814 2,587,900 2,642,400 2,642,400
Use Of Money And Property 1,825,450 2,521,666 1,018,100 1,029,000 1,029,000
Intergovernmental 3,918,196 4,750,037 4,394,434 4,281,700 4,096,000
Charges For Fees And Services 1,371,200 1,222,182 1,243,150 1,236,000 1,235,700
Miscellaneous 6,560,881 6,769,445 7,313,701 8,914,000 8,914,000
Other Financial Sources 658,013 1,196,261 540,600 529,500 529,500
Sub-total Revenues: 61,177,164 63,144,266 62,533,285 66,362,300 67,474,616
Transfers In 18,106,328 23,324,550 13,753,900 13,460,200 14,451,021
Total Revenues&Transfers In $ 79,283,492 $ 86,468,816 $ 76,287,185 $ 79,822,500 $ 81,925,637
Revenue Trends by Type
$80,000,0Oa
$70,000,00a
$Sg0O0,000 �
$40,000,000
$30,000,000
$20,000,000
$10,000,000
2023 2024 2025 2026 2027
Actual Actual Revised Budget Projected
■P cop e rty Taxe s ■Other City Taxes ■Licenses And Permits
■Use Of Money And Property ■Intergovernmental ■Charges For Fees And Services
■Miscellaneous ■Other Financial Sources
315
1. Property Taxes - Property tax revenue of $43.3 million is the primary funding source for
General Fund operations, providing approximately 65.2% of total revenue, excluding
transfers in, in fiscal year 2026. The fiscal year 2026 budget is an increase of 2.7% over
the fiscal year 2025 revised budget of $42.1 million, and there is an average increase of
1.5% over the last five years. These totals do not include the transfer in of the Employee
Benefits property tax levy from the Employee Benefits Fund. There are a number of
factors which determine the City's tax levy each year: property valuations by class, the
state's annual Assessment Limitation Order (rollback), TIF district reservations and
rebates, statutory limits on individual tax levies, the City's own Financial and Fiscal
Policies, restrictions from external entities on other financing sources, and funding
requirements for projected expenditures.
Iowa House File 718 — In 2023 the State Legislature passed Iowa House File 718. With
this legislation, it eliminated two property tax levies that City was utilizing, the Library Levy
and Emergency Levy, and added them to the General Levy. With this change, in fiscal
year 2025 the General Levy was moved from $8.10 to $8.57 and then was reduced to
$8.40 due to valuation growth being greater than 3%. The levy remains at $8.40 for fiscal
year 2026.
100% Assessment - Property valuations are set by the City and County Assessor. State
law requires that all real property be reassessed every two years, specifically in odd-
numbered years. Since 2003, valuations within the Iowa City corporate limits have
increased an average of 8.0% in revaluation years and 2.3% in non-revaluation years.
Valuations reported by the Johnson County Auditor's office for January 1, 2025 served as
the basis for determining property tax revenue in fiscal year 2026. Their report indicates an
0.9% increase in total assessed value in the last year, from $8.70 billion to $8.79 billion.
Assessment Limitation Order / Rollback - The State of Iowa has a statutory growth
limitation of three percent (3%) annually on taxable residential property valuations. Each
year, the Department of Revenue's Assessment Limitation Order sets a `rollback' value by
class which, when applied, determines taxable valuations. The growth restriction is applied
to the residential valuations, limiting the growth percentage in taxable value to agricultural
valuations. The impact is that the percentage growth in taxable valuations for urban
residential property each year is limited to either three percent (3%) or the growth in
agricultural property, whichever is lower.
Property Tax growth restrictions and rollbacks were changed with State legislation in 2013
with Iowa Senate File 295. That legislation added the following changes to property
taxation:
1. the annual growth limitation on residential property of three percent (3%) was
decreased from four percent (4%) starting in fiscal year 2015;
316
2. a rollback of ninety-five percent (95%) was added to commercial, industrial, and
railroad property classes starting in fiscal year 2015 and was lowered to ninety
percent (90%) starting in fiscal year 2016;
3. the State added a reimbursement or "backfill" to jurisdictions for lost revenue due
to the rollback of valuation on commercial, industrial, and railroad properties; this
"backfill" is locked at the fiscal year 2017 amounts going forward starting in fiscal
year 2018 and will be completely phased out in fiscal year 2027;
4. a new multi-residential class of property was added in fiscal year 2017 that has a
declining rollback decreased each year until fiscal year 2024 when it matched the
residential rollback percentage.
In fiscal year 2013, the rollback exempted $1.7 billion of Iowa City's assessed valuation.
In fiscal year 2026, the rollback will exempt approximately $3.8 billion of assessed
valuations. The residential and agricultural rollbacks for fiscal year 2025 are 47.4316%
and 73.8575%, respectively, compared to fiscal year 2025 rollbacks of 46.3428% and
71.8370%, respectively.
Also, beginning in fiscal year 2024 the commercial, industrial, and railroad properties are
taxed at the residential rate for the first $150,000 of assessed value and then 90%
thereafter, which is different from the fiscal year 2023 rate of 90%. The following graph
illustrates the impact of the rollback on taxable valuations.
100%Assessed vs. Taxable Valuations
$9,500
$9,000
$8,500
$8,000
$7,500
$7,000
$6,500
$6,000
0
$5,500
$5,000
c
$4,500
$4,000
$3,500
$3,000
$2,500
$2,000
$1,500
$1,000
$500
$0 FY2017 FY2018 FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
�100%Assessed $5,350 $5,494 $5,908 $6,134 $6,858 $7,019 $7,248 $7,368 $8,707 $8,787
%Change,Assessed 8.1% 2.7% 7.5% 3.8% 11.8% 2A% 3.3% 1.7% 18.2% 0.9%
(Taxable $3,421 $3,543 $3,745 $3,923 $4,258 $4,394 $4,376 $4,360 $4,517 $4,619
%Change,Taxable 7.5% 3.6% 5.7% 4.7% 8.5% 32% -0.4% -DA% 3.6% 22%
Taxable%ofTotal 63.9% 64.5% 63.4% 64.0% 62.1% 62.6% 60.4% 59.2% 51.9% 52.6%
317
2. Other City Taxes - This category, estimated at $4.45 million in fiscal year 2026, includes
Hotel Motel Taxes of $2,043,100, $404,300 in gas and electric excise taxes, and
$1,972,000 in utility franchise taxes. This budget proposes a 1% increase in the utility
franchise tax to be used for fare free transit. The fiscal year 2026 budget is an increase of
4.4% over the fiscal year 2025 revised budget of $3.3 million, and there is an average
increase of 9.0% over the last five years, excluding the 1% increase in the utility
franchise tax..
a) Hotel Motel Tax: This revenue source is a state-administered tax. Estimated at
$2,043,100 in fiscal year 2026, the seven percent (7%) tax on gross hotel/motel room
rental receipts is distributed as follows:
Convention &Visitor's Bureau 25.00%
Police Patrol 47.50%
Parks & Recreational Facilities 27.50%
Total Hotel Motel 7% Tax 100.00%
In addition, fifty percent (50%) of the hotel/motel taxes generated by the Hilton Garden
Inn are transferred to the Tax Increment Financing Fund and then rebated back to the
developer. This agreement started in fiscal year 2018 and will continue until fiscal year
2029.
b) Utility Replacement Excise Tax: The Gas and Electric Excise tax is collected on the
generation, distribution, and delivery of electricity and natural gas. This tax replaced
the taxation on utility property in 1999. Cities are required to calculate property tax
revenues with and without gas and electric utility property valuations. The calculated
difference is required to establish the General Property Tax Equivalents which is the
basis of the Iowa Department of Revenue distribution formula.
c) Utility Franchise Taxes on utility customers: Senate File 478 was enacted by the Iowa
state legislature during its 2009 session, establishing cities' right to impose a franchise
tax on gas and electric utilities. On February 16, 2010, the Iowa City Council passed
and approved an ordinance establishing a one percent (1%) tax to be expended for
the following purposes:
1) Inspecting, supervising and otherwise regulating the MidAmerican Energy
Company's gas and electric franchises.
2) Public safety, including the equipping of fire, police and emergency
services.
3) Public infrastructure to support commercial and industrial economic
development.
An additional one percent (1%) is being proposed to be used as supplemental
funding for fare free transit. $1,972,000 estimate for fiscal year 2026,
approximately $656,100 will remain in the City's general fund for maintenance of
street right-of-way and for operational costs associated with Fire Station #4. The
remaining $1,315,900 is for capital improvement projects (CIP) in the right of way
and fare free transit.
318
3. Licenses & Permits - This category consists of revenue received for building and rental
housing permits/inspections, franchise fees, plumbing license and taxi license fees; beer,
liquor and cigarette permit/license fees (state regulated), sign permits, burial permits,
animal licensing and some miscellaneous fees. Fiscal year 2026 budget for Licenses and
Permits is estimated at $2.64 million. The fiscal year 2026 revenue is an increase of
2.1% over the fiscal year 2025 revised budget of$2.58 million, but the average over the
last five years is an increase of 1.2%.
4. Use of Money & Property, - This revenue source consists of interest income and rents
and is budgeted at $1,029,000 for fiscal year 2026. The fiscal year 2026 budget is an
increase of 1.1% of the fiscal year 2025 revised budget of$1,018,100; additionally, there
is an average increase of 38.3% over the last five years. The slight increase from the
fiscal year 2025 estimate is from a conservative estimate for interest income; the
average increase over the last five years is a result of the increased interest rates.
5. Intergovernmental - This revenue category includes state and federal grants, 28E
agreements, and contracts with local governmental entities. Intergovernmental revenue
is budgeted at $4.3 million in fiscal year 2026. The fiscal year 2026 budget is a
decrease of 2.6% of the fiscal year 2025 revised budget of $4.4 million, and there is an
average decrease of 4.7% over the last five years. The decrease in fiscal year 2026 and
the last five years average is due to the phase out of the backfill provided from the State
from the 2013 property tax legislation.
The majority of intergovernmental revenue is the result of 28E agreements with local entities
for services provided to area residents, as shown in the following schedule. The largest of
these agreements is for fire protection services to the University of Iowa, estimated at $2.6
million in fiscal year 2026, with $12.1 million receipted into the General Fund. The remainder
is deposited into the Employee Benefits Fund as reimbursement for a percentage of Fire
employee benefits and into the Capital Projects Fund as reimbursements for a percentage of
Fire capital asset replacement.
319
FY2023 FY2024 FY2025 FY2026 FY2027
Intergovernmental Funding Actual Actual Revised Budget Projected
Local Governmental: 28E Agreements
Coralville, Johnson County &Other
Governments -Animal Services $ 262,679 $ 273,997 $ 308,700 $ 320,800 $ 320,800
IC Comm. Schools - Mercer Pool 104,849 113,226 115,500 119,900 119,900
County, Univ Heights, Hills - Library 629,705 640,498 636,200 674,000 674,000
Johnson County -Senior Center - 62,430 62,400 62,400 62,400
Downtown District- Police Department 10,000 10,000 10,000 10,000 10,000
University Heights - Fire Department 36,403 39,370 36,400 41,600 41,600
University Heights - Revenue 1,208 734 1,200 700 700
JECC-Accounting 32,128 32,981 33,805 34,600 34,600
Local Governmental Revenue: 1,076,972 1,173,236 1,204,205 1,264,000 1,264,000
State Revenue:
Public Safety Grants 6,450 2,175 6,500 4,400 4,400
University of Iowa- Fire Protection 1,769,259 1,939,054 1,939,100 2,062,900 2,062,900
Operating Grants 71,122 68,697 54,000 65,000 65,000
Property Tax Credits 740,556 995,304 860,100 610,300 424,600
Other State Grants 11,381 34,466 20,000 10,000 10,000
Total State Revenue: 2,598,768 3,039,696 2,879,700 2,752,600 2,566,900
Federal Revenue:
Public Safety Grants 232,456 266,912 305,529 265,100 265,100
FEMA - 265,193 - - -
Forestry Grants 10,000 5,000 5,000 - -
Total Federal Revenue: 242,456 537,105 310,529 265,100 265,100
Total -Intergovernmental Funding: $3,918,196 $4,750,037 $4,394,434 $4,281,700 $4,096,000
6. Charges for Fees and Services -These revenues are for direct fees and charges for the use
of a City service, facility, or program. Divisions with fee-based services include: Parks and
Recreation, Police (special events, contracted services), Fire (inspections), Housing &
Building Inspection Services, Animal Care, and Cemetery services. Charges for Fees and
Services are budgeted at$1.236 million in fiscal year 2026. The fiscal year 2026 revenue is a
decrease of 0.6% of the fiscal year 2025 revised budget of$1.243 million, and there is an
average increase of 15.8% over the last five years. The relative stagnation in the fiscal year
2026 budget is due to conservative estimates on recreation charges for fees and services;
the average increase over the past five years due to recovery from the impact of the COVID-
19 pandemic in fiscal years 2020 and 2021.
7. Miscellaneous - Miscellaneous revenue is budgeted at $8.9 million in fiscal year 2026. This
category includes a variety of revenue sources, including parking fines ($400,000), magistrate
court fines and surcharges related to code enforcement ($157,300) and contributions and
donations ($328,900). Also included within this category are internal chargebacks of $7.4
million to the City's Capital Projects Fund for legal and engineering services, and to the
enterprise funds for administrative services. The fiscal year 2026 revenue is an increase of
21.9% of the fiscal year 2025 revised budget of $7.3 million and there is an average
increase of 8.5% over the last five years. The increase in fiscal year 2026 and the average
increase amounts are due to the increases in administrative chargebacks.
320
8. Other Financing Sources — Other financing sources include a limited number of special
transactions that are used to account for non-operating revenues/receipts such as the
proceeds from a loan or the sale of an asset. Other Financing Sources are budgeted at
$529,500 in fiscal year 2026, which is a decrease of 2.1% from the fiscal year 2025 revised
budget of $540,600. There is an average increase of 2.1% over the last five years. Both of
these decreases are due to sales of homes within the UniverCity and South District home
programs.
9. Transfers In - The category is budgeted at $13.83 million in fiscal year 2026. This includes an
approximate $13.3 million transfer-in of the Employee Benefits Levy from the Employee
Benefits Fund. This category also includes General Fund intra-fund transfers to equipment
replacement reserves and transfers in from other funds to support specific staff positions and
expenditures.
B. General Fund Expenditures
Expenditures& 2023 2024 2025 2026 2027
Transfers Out Actual Actual Revised Budget Projected
Personnel $ 47,046,833 $ 49,263,321 $ 53,009,800 $ 55,022,500 $ 56,673,175
Services 12,114,439 13,619,197 22,200,037 13,763,000 13,796,490
Supplies 1,773,730 1,917,868 2,208,082 2,230,900 2,274,454
Capital Outlay 2,259,003 6,636,099 1,968,779 1,541,100 1,520,500
Other Financial Uses - - - - -
Contingency - - 1,400,200 1,021,600 1,042,700
Sub-total Expenditures: 63,194,005 71,436,485 80,786,898 73,579,100 75,307,319
Transfers Out 13,185,144 8,417,576 23,960,800 8,909,100 8,447,700
Total Expenditures& $ 76,379,149 $ 79,854,061 $ 104,747,698 $ 82,488,200 $ 83,755,019
Transfers Out
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Expenditure Trends by Type
$90,000.000
$80,000,000
$70,000,000
$60,000,000 -
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000
2023 2024 2025 2026 2027
Actual Actual Revised Budget Projected
Personnel ■Services ■Supplies ■Capital Outlay ■Contingency
1. Personnel - Personnel costs account for approximately 74.8% of budgeted expenditures
(excluding transfers out) within the General Fund in fiscal year 2026. Employee benefit costs
are discussed in greater detail in the City Manager Address.
2. Services - Expenditures for services are budgeted at $13.8 million in fiscal year 2026. Initial
projections were based on fiscal year 2025 original budgets.
Many of the operating costs within the services category have more specific inflationary
guidelines and methods of projection. This includes funding for liability, fire & casualty
insurance premiums; professional and consultant services; internal service fund charges
(Equipment, Information Technology Services, Risk Management, and Central Services);
training & education; building and equipment repair and maintenance services; vehicle and
equipment rentals. These costs are adjusted individually each year, based on specific
operating plans and projects, claims/loss history, trend analysis, and operations-specific
needs, each year.
The Services category also includes funding for initiatives such as Aid to Human Service
Agencies, Community Event Funding, support to the Iowa City Coralville Convention &Visitors
Bureau, and Community and Economic Development Assistance, as follows:
$684,700 Aid to Human Service Agencies
$243,000 Community Event/ Program Funding
$471,700 ICCVB—Community/ Economic Development Assistance
$100,000 Economic Development Assistance
322
3. Supplies - Supplies consist primarily of commodities that are consumed or depleted, such
as office and cleaning supplies, vehicle fuel and materials for repair and maintenance of
buildings, streets, and equipment. Expenditures for supplies are budgeted at $2.2 million in
fiscal year 2026. Individual items costing under $5,000 are considered supplies. This limit is
consistent with the threshold utilized to capitalize assets for the annual report.
4. Capital Outlay — The general fund capital outlay is budgeted at $1.5 million in fiscal year
2026 and includes police vehicle replacements, library materials, operating equipment,
South District Properties, and building maintenance and improvements of$5,000 or greater.
5. Contingency, - A General Fund contingency amount is established each fiscal year for
those unforeseen expenditures that arise following formal adoption of the annual budget.
This amount is available for appropriation by formal amendment, subject to recommendation
from the Finance Director and City Manager, and approval by City Council. Contingency is
budgeted at one percent (1%) of General Fund expenditures (excluding transfers) -
approximately $721,600 in fiscal year 2026. In fiscal year 2024, a new contingency was
added within the Fire Department to begin preparing for the eventual addition of another fire
station and amounts to $300,000 in fiscal year 2026.
7. Transfers Out - This category is budgeted at $8.9 million in fiscal year 2026. One of the
largest transfers out is from the transit property tax levy of $4.3 million that is being
transferred into the Transit Fund. Other major transfers out include approximately $2.1
million to the Capital Projects Fund and $800,000 to the Affordable Housing Fund.
The General Fund borrowed $2.1 million from the Landfill Cell Replacement Reserve during
fiscal year 2019 to help construct portions of the new Public Works Facility. Principal
payments are reflected as a transfer out. The following is a summary of that loan:
Principal Total
Final Outstanding as Payment FY26 FY26
Loan Date Loan Amount Payment of 6/30/25 FY26 Principal Interest
2019 Public Works
Facility Loan 6/30/2019 $ 2,100,000 2036 $ 1,454,466 $139,759 $ 118,752 $ 21,007
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C. Fund Balance
It is part of the City's Financial & Fiscal Policies that the General Fund's unassigned fund
balance shall not fall below twenty-five percent (25%) of total revenues and transfers in and
not grow greater than thirty-five percent (35%). This policy also states that fund balance in
excess of thirty percent (35%) of revenues and transfers in will be transferred to the City's
Emergency Fund, used to retire outstanding debt, used to provide property tax relief, or be
used for facility replacement.
General Fund unassigned fund balance was transferred into the Emergency Fund starting in
fiscal year 2014. Transfers into the Emergency Fund have totaled $6.4 million from fiscal year
2014 through fiscal year 2024. Emergency Fund's estimated balance is $5.4 million at the end
of fiscal year 2026.
General Fund unassigned fund balance was also transferred into the Facility Master Plan
Reserve, within the General Fund, in the fiscal year 2019 and fiscal year 2020 at $2 million
each year. In fiscal year 2021 and 2022, $4 million and $5 million was transferred,
respectively. A transfer of $4.7 million was completed for fiscal year 2023. This fund is
budgeted to be completely used in 2025 for facility capital projects.
General Fund's unassigned fund balance is relied upon to provide cash flow during the first
quarter of the fiscal year as the majority of property taxes are not received until
October/November. The following chart demonstrates how expenditures have exceeded
receipts in the first three months over the past ten years.
3 Months @ Receipts Expenditures Shortfall
Sept. 30
FY2025 $ 9,679,726 $ 18,513,886 $ (8,834,160)
FY2024 9,467,480 22,229,714 (12,762,234)
FY2023 10,961,006 15,985,058 (5,024,051)
FY2022 11,282,036 17,424,535 (6,142,499)
FY2021 9,621,807 14,521,703 (4,899,896)
FY2020 9,517,460 15,862,567 (6,345,107)
FY2019 9,833,115 15,455,184 (5,622,069)
FY2018 7,859,044 14,422,373 (6,563,329)
FY2017 7,917,409 15,727,049 (7,809,640)
FY2016 10,402,991 13,341,071 (2,938,080)
FY2015 7,163,587 13,309,505 (6,145,918)
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D. Long-term Projections
Future property tax revenues were projected to grow 3% for fiscal year 2027 and beyond. Odd
numbered years are re-evaluation years, which typically lead to higher growth rates. All other
revenues were projected at a flatline.
Future expenditures were projected with the assumptions that personnel related expenditures
would grow at a 3% rate annually and services and supplies would grow at a 2% rate annually.
Expenditures are projected to continue to outpace revenues within the General Fund. If this trend
continues, the City will need to evaluate potential solutions to balance the budget including, but
not limited to, raising property tax rates or reducing expenditures.
Fiscal year 2025 expenditures are higher than average due to the transfer out for Capital
Projects Funding coming from both the unrestricted fund balance and the facility reserve.
Projected Revenues vs Expenditures
$110,000,000
$105,000,000
$100,000,000
$95,000,000
$90,000,000
$85,000,000
$80,000,000 —
$75,000,000
$70,000,000
2025 2026 2027 2028 2029 2030
Revised Budget Projected Projected Projected Projected
Total Revenues Total Expenditures
325
General Fund (1000 - 1027)
Fund Summary
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Fund Balance,July 1 56,734,282 59,638,625 54,215,770 66,253,380 37,792,868 35,127,168
Revenues:
Property Taxes 40,472,426 40,133,296 42,127,400 42,127,400 43,277,200 44,575,516
Other City Taxes 3,516,623 3,515,565 3,308,000 3,308,000 4,452,500 4,452,500
Licenses And Permits 2,854,375 3,035,814 2,587,900 2,587,900 2,642,400 2,642,400
Use Of Money And Property 1,825,450 2,521,666 1,018,100 1,018,100 1,029,000 1,029,000
Intergovernmental 3,918,196 4,750,037 4,394,434 4,394,434 4,281,700 4,096,000
Charges For Fees And Services 1,371,200 1,222,182 1,243,150 1,243,150 1,236,000 1,235,700
Miscellaneous 6,560,881 6,769,445 7,313,701 7,313,701 8,914,000 8,914,000
Other Financial Sources 658,013 1,196,261 540,600 540,600 529,500 529,500
Sub-Total Revenues 61,177,164 63,144,266 62,533,285 62,533,285 66,362,300 67,474,616
Transfers In:
Operating Transfers In 18,106,328 23,324,550 13,753,900 13,753,900 13,460,200 14,451,021
Sub-Total Transfers In 18,106,328 23,324,550 13,753,900 13,753,900 13,460,200 14,451,021
Total Revenues&Transfers In $ 79,283,492 $ 86,468,816 $ 76,287,185 $ 76,287,185 $ 79,822,500 $ 81,925,637
Expenditures by Department:
City Council 174,794 181,634 192,500 192,500 198,400 195,391
City Clerk 558,190 633,423 636,705 756,705 756,000 668,217
City Attorney 896,859 942,326 965,048 1,015,048 1,065,100 1,096,469
City Manager 4,623,702 9,910,047 6,156,340 6,988,387 6,240,600 6,390,221
Finance 4,168,894 4,577,205 5,529,700 5,529,700 5,950,700 6,104,159
Police 15,682,532 16,522,476 17,809,695 18,174,154 18,688,500 19,181,724
Fire 9,506,986 9,879,948 11,178,075 11,180,088 11,004,200 11,321,607
Parks and Recreation 10,338,539 10,243,118 10,639,040 10,720,210 10,788,400 11,111,683
Library 7,226,829 7,561,092 7,887,900 7,887,900 8,242,200 8,407,397
Senior Center 1,053,568 1,067,415 1,147,250 1,170,750 1,197,800 1,223,084
Neighborhood& Development Services 5,162,198 6,013,348 4,868,346 13,066,156 5,078,700 5,214,726
Public Works 3,092,285 3,264,173 3,668,600 3,691,600 3,926,400 3,937,323
Transportation Services 708,629 640,280 413,700 413,700 442,100 455,318
Sub-Total Expenditures 63,194,005 71,436,485 71,092,899 80,786,898 73,579,100 75,307,319
Transfers Out:
Capital Project Funding 2,577,878 1,157,484 1,387,800 1,374,700 2,095,900 1,047,800
Capital Project Funding-Facility Reserve - 1,150,000 9,700,000 16,650,000 - 500,000
GO Bond Abatement 20,052 20,468 20,100 20,100 20,100 20,100
General Levy 186,560 172,680 195,600 195,600 203,500 203,500
Emergency Fund 258,000 - - - - -
Facility Master Plan Reserve 4,742,000 - - - - -
Interfund Loan Repayment to Landfill 113,531 115,178 117,000 117,000 118,800 118,800
Transfers Out-Transit Fund 4,119,501 4,058,874 4,247,200 4,247,200 4,335,300 4,422,000
TransfersOut-Affordable Housing Fund 1,002,662 1,000,000 1,030,000 1,030,000 800,000 800,000
Miscellaneous Transfers Out 164,960 742,892 235,100 326,200 1,335,500 1,335,500
Sub-Total Transfers Out 13,185,144 8,417,576 16,932,800 23,960,800 8,909,100 8,447,700
Total Expenditures&Transfers Out $ 76,379,149 $ 79,854,061 $ 88,025,699 $ 104,747,698 $ 82,488,200 $ 83,755,019
Fund Balance,June 30 59,638,625 66,253,380 42,477,256 37,792,868 35,127,168 33,297,786
Restricted/Committed/Assigned 26,116,149 25,038,524 13,628,555 8,282,824 8,228,424 8,217,675
Unassigned Balance $ 33,522,476 $ 41,214,856 $ 28,848,701 $ 29,510,044 $ 26,898,744 $ 25,080,111
%of Revenues&Transfers In 42% 48% 38% 39% 34% 31%
326
General Fund
Assigned, Committed & Restricted Fund Balance
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projection
Assigned:
(Available for current and/or future operations)
Library Special Revenue Funds 1,341,367 1,399,656 1,356,729 1,371,056 1,267,066 1,166,707
Library Foundation Development (11,745) (8,071) (14,062) (8,071) (8,071) (8,071)
Library Equipment Replacement Reserve 423,954 409,399 188,413 393,799 346,199 330,599
Senior Center Gift Funds 844 888 852 888 888 888
Cable Replacement Reserves 128,171 133,516 131,171 126,516 118,616 118,516
Facility Master Plan Reserve 17,728,028 16,493,946 5,528,028 (156,054) (6,064) 143,946
Animal Shelter Bequest Funds 154,298 274,635 156,298 275,635 276,636 277,635
$ 19,764,917 $ 18,703,969 $ 7,347,429 $ 2,003,769 $ 1,996,169 $ 2,030,220
Committed:
(Available for current and/or future operations)
Emergency Funds 5,414,737 5,414,737 5,414,737 5,414,737 6,414,737 5,414,737
$ 5,414,737 $ 5,414,737 $ 5,414,737 $ 5,414,737 $ 6,414,737 $ 5,414,737
Restricted:
(Not available for general operations)
Police Forfeiture Share 229,156 205,168 158,556 158,668 112,168 65,668
Police Abandon Property 31,133 31,954 31,133 31,954 31,964 31,954
Cemetery Perpetual Care 125,706 132,196 126,200 123,196 123,896 124,596
Public Art 550,500 550,500 550,500 550,500 660,600 550,500
$ 936,495 $ 919,818 $ 866,389 $ 864,318 $ 818,618 $ 772,718
Total Assigned/Committed/Restricted: $ 26,116,149 $ 25,038,524 $ 13,628,555 $ 8,282,824 $ 8,228,424 $ 8,217,675
Unassigned 33,522,476 41,214,856 28,848,701 29,510,044 26,898,744 25,080,111
General Fund Ending Fund Balance $ 59,638,625 $ 66,253,380 $ 42,477,256 $ 37,792,868 $ 36,127,168 $ 33,297,786
327
General Fund
Revenues by Type
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projection
Property Taxes
Property Taxes 40,472,426 40,133,296 42,127,400 42,127,400 43,277,200 44,575,516
Other City Taxes
Gas/Electric Excise Tax 481,830 459,907 407,800 407,800 404,300 404,300
Mobile Home Tax 32,567 29,503 33,100 33,100 33,100 33,100
Hotel/Motel Tax 1,885,263 2,043,186 1,750,400 1,750,400 2,043,100 2,043,100
Utility Franchise Tax 1,116,963 982,969 1,116,700 1,116,700 1,972,000 1,972,000
Licenses And Permits
General Use Permits 104,127 90,942 102,100 102,100 86,400 85,400
Food& Liquor Licenses 118,650 126,923 116,700 116,700 126,900 126,900
Professional License 2,155 2,275 2,000 2,000 2,300 2,300
Franchise Fees 508,934 593,710 470,000 470,000 470,000 470,000
Construction Permit& Inspection Fees 2,060,778 2,166,574 1,836,100 1,836,100 1,902,400 1,902,400
Miscellaneous Licenses& Permits 59,731 55,390 61,000 61,000 66,400 55,400
Use Of Money And Property
Interest Revenues 1,421,341 2,084,126 629,900 629,900 637,400 637,400
Rents 394,781 428,405 381,400 381,400 383,100 383,100
Royalties&Commissions 9,328 9,135 6,800 6,800 8,600 8,500
Intergovernmental
Federal Intergovernmental Revenue 242,456 537,105 310,529 310,529 266,100 265,100
Property Tax Credits 740,556 995,304 860,100 860,100 610,300 424,600
State 28E Agreements 1,769,259 1,939,054 1,939,100 1,939,100 2,062,900 2,062,900
Operating Grants 71,122 68,697 54,000 54,000 66,000 65,000
Disaster Assistance 1,381 29,466 - - - -
Other State Grants 16,450 7,175 26,500 26,500 14,400 14,400
Local 28 E Agreements 1,076,972 1,173,236 1,204,205 1,204,205 1,264,000 1,264,000
Charges For Fees And Services
Building& Development 524,354 369,042 410,350 410,350 396,900 395,900
Police Services 101,476 100,897 80,000 80,000 86,000 85,000
Animal Care Services 12,826 10,204 12,800 12,800 10,200 10,200
Fire Services 9,060 13,380 9,100 9,100 10,000 10,000
Culture& Recreation 637,499 659,725 644,100 644,100 666,600 655,600
Library Charges 4 - - - - -
Miscellaneous Charges For Services 66,787 48,226 67,000 67,000 69,600 59,600
Water Charges 5,470 7,025 5,400 5,400 6,000 5,400
Refuse Charges 444 112 400 400 100 400
Parking Charges 13,280 13,571 14,000 14,000 13,600 13,600
Miscellaneous
Code Enforcement 159,632 149,237 161,700 161,700 167,300 157,300
Parking Fines 210,641 242,076 367,000 367,000 400,000 400,000
Library Fines& Fees 1,576 780 1,000 1,000 800 800
Contributions& Donations 366,341 413,473 322,800 322,800 328,900 328,900
Printed Materials 18,644 21,160 17,300 17,300 20,700 20,700
Animal Adoption 60,491 61,514 60,500 60,500 61,600 61,500
Miscellaneous Merchandise 12,594 11,088 10,200 10,200 7,800 7,800
Intra-City Charges 5,335,960 5,380,713 5,884,200 5,884,200 7,431,400 7,431,400
Other Miscellaneous Revenue 392,999 488,651 487,001 487,001 604,800 504,800
Special Assessments 2,003 753 2,000 2,000 800 800
Other Financial Sources
Sale Of Assets 514,235 1,019,597 420,900 420,900 427,700 427,700
Loans 143,778 176,664 119,700 119,700 101,800 101,800
Total Revenues $ 61,177,164 $ 63,144,266 $ 62,533,285 $ 62,533,285 $ 66,362,300 $ 67,474,616
328
General Fund
Expenditures by Department and Division
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
City Council
City Council 174,794 181,634 192,500 192,500 198,400 195,391
City Clerk
City Clerk 558,190 633,423 636,705 756,705 756,000 668,217
City Attorney
City Attorney 896,859 942,326 965,048 1,015,048 1,065,100 1,096,469
City Manager
City Manager 842,435 841,060 1,075,650 1,075,650 1,081,400 1,111,250
Communications Office 1,203,840 1,361,042 1,448,785 1,453,785 1,537,200 1,571,543
Human Resources 668,918 784,229 745,555 745,555 762,000 782,237
Human Rights 507,395 882,262 697,600 1,357,687 679,700 697,578
Economic Dev&Public Art 1,070,464 5,649,927 1,322,000 1,488,960 1,375,300 1,403,958
Climate Action&Outreach 330,650 391,527 866,750 866,750 805,000 823,655
Finance
Finance Adminstration 1,742,092 2,037,908 2,870,800 2,870,800 3,152,400 3,228,772
Accounting 749,488 840,625 894,600 894,600 961,300 988,937
Purchasing 443,718 435,565 484,800 484,800 489,400 503,545
Revenue 1,233,596 1,263,107 1,279,500 1,279,500 1,347,600 1,382,905
Police
Police Administration 921,228 940,149 851,700 856,235 901,900 925,775
Police Support Services 3,127,903 3,266,719 4,125,250 4,157,550 4,263,100 4,384,046
Police Field Operations 11,633,401 12,315,608 12,832,745 13,160,369 13,523,500 13,871,903
Fire
Fire Administration 922,086 990,977 1,714,500 1,716,513 1,378,500 1,416,724
Fire Emergency Operations 8,158,210 8,466,142 8,998,900 8,998,900 9,151,400 9,417,635
Fire Prevention 230,199 223,963 248,275 248,275 263,100 270,245
Fire Training 196,491 198,866 216,400 216,400 211,200 217,003
Parks and Recreation
Park and Rec Admin 425,768 443,643 460,550 460,550 477,700 490,824
Government Buildings 887,278 841,057 864,600 864,600 893,700 920,222
Recreation 3,718,277 3,836,767 3,835,150 3,835,150 3,917,000 4,043,893
Park Maintenance 4,878,146 4,692,039 5,028,950 5,098,520 5,013,600 5,156,846
Cemetery Operations 429,070 429,612 449,790 461,390 486,400 499,898
Library
Library Operations 7,026,107 7,351,238 7,646,500 7,646,500 7,990,300 8,147,940
Library Development Office 200,722 209,854 241,400 241,400 251,900 259,457
Senior Center
Senior Center 1,053,568 1,067,415 1,147,250 1,170,750 1,197,800 1,223,084
Neighborhood&Dvlpmt Services
Neighborhood&Dvlpmt Admin 278,962 280,664 304,611 304,611 326,900 336,295
Neighborhood Services 3,158,276 3,902,408 2,514,985 10,477,795 2,715,300 2,783,894
Development Services 1,724,960 1,830,276 2,048,750 2,283,750 2,036,500 2,094,537
Public Works
Public Works Administration 613,193 626,729 624,200 624,200 665,100 682,215
Engineering Services 2,479,092 2,637,444 3,044,400 3,067,400 3,261,300 3,255,108
Transportation Services
Administration 708,629 640,280 413,700 413,700 442,100 455,318
Total Expenditures $ 63,194,005 $ 71,436,485 $ 71,092,899 $ 80,786,898 $ 73,579,100 $ 75,307,319
329
City Council Department
Division:City Council
Activity:City Council(110100)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 174,794 181,634 192,500 192,500 198,400 195,391
Total Revenues $ 174,794 $ 181,634 $ 192,500 $ 192,500 $ 198,400 $ 195,391
Expenditures:
Personnel 106,212 115,003 117,400 117,400 118,300 121,849
Services 65,320 63,806 69,200 69,200 68,600 69,972
Supplies 3,262 2,825 5,900 5,900 3,500 3,570
Capital Outlay - - - - 8,000 -
Total Expenditures $ 174,794 $ 181,634 $ 192,500 $ 192,500 $ 198,400 $ 195,391
Personnel Services-FTE 2023 2024 2025 2025 2026
City Council 7.00 7.00 7.00 7.00 7.00
Total Personnel 7.00 7.00 7.00 7.00 7.00
Capital Outlay 2025 2025 2026
Furniture 8,000
Total Capital Outlay $ $ $ 8,000
330
City Clerk Department
Division:City Clerk
Activity:City Clerk(120100)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 498,928 615,694 564,580 684,580 730,700 642,613
Licenses And Permits
Professional License 680 550 600 600 600 600
Miscellaneous
Code Enforcement 37,804 3,300 37,800 37,800 3,300 3,300
Other Miscellaneous Revenue 8,407 6,625 8,400 8,400 6,000 6,000
Printed Materials 202 595 200 200 200 200
Total Revenues $ 546,021 $ 626,764 $ 611,580 $ 731,580 $ 740,800 $ 652,713
Expenditures:
Personnel 473,257 494,681 501,100 501,100 506,300 521,489
Services 70,999 129,889 109,280 229,280 233,300 130,000
Supplies 1,765 2,194 1,200 1,200 1,200 1,224
Total Expenditures $ 546,021 $ 626,764 $ 611,580 $ 731,580 $ 740,800 $ 652,713
Personnel Services-FTE 2023 2024 2025 2025 2026
Administrative Secretary 1.00 1.00 1.00 1.00 1.00
City Clerk 1.00 1.00 1.00 1.00 1.00
Deputy City Clerk 1.00 1.00 1.00 1.00 1.00
License Specialist 1.00 1.00 1.00 1.00 1.00
Total Personnel 4.00 4.00 4.00 4.00 4.00
Division:City Clerk
Activity:Community Police Review Board(120200)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 12,169 6,659 25,125 25,125 15,200 15,504
Total Revenues $ 12,169 $ 6,659 $ 25,125 $ 25,125 $ 15,200 $ 15,504
Expenditures:
Services 12,169 6,659 25,125 25,125 15,200 15,504
Total Expenditures $ 12,169 $ 6,659 $ 25,125 $ 25,125 $ 15,200 $ 15,504
331
City Attorney Department
Division:City Attorney
Activity:City Attorney(130100)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 801,665 799,383 865,848 915,848 966,300 996,190
Miscellaneous
Code Enforcement 337 150 300 300 200 200
Intra-City Charges 93,390 90,303 97,400 97,400 98,600 100,079
Other Miscellaneous Revenue 1,467 51,643 1,500 1,500 - -
Other Financial Sources
Sale Of Assets - 847 - -
Total Revenues $ 896,859 $ 942,326 $ 965,048 $ 1,015,048 $ 1,065,100 $ 1,096,469
Expenditures:
Personnel 844,449 892,286 911,100 911,100 1,006,700 1,036,901
Services 43,434 40,523 42,140 92,140 46,400 47,328
Supplies 7,726 9,402 11,808 11,808 12,000 12,240
Capital Outlay 1,250 115 - - - -
Total Expenditures $ 896,859 $ 942,326 $ 965,048 $ 1,015,048 $ 1,065,100 $ 1,096,469
Personnel Services-FTE 2023 2024 2025 2025 2026
Administrative Secretary 1.00 1.00 1.00 1.00 1.00
Assistant City Attorney 1.50 1.50 1.50 2.00 2.00
City Attorney 1.00 1.00 1.00 1.00 1.00
First Asst City Attorney 1.00 1.00 1.00 1.00 1.00
Legal Assistant 1.00 1.00 1.00 1.00 1.00
Total Personnel 5.50 5.50 5.50 6.00 6.00
332
City Manager Department
Division:City Manager
Activity:City Manager(210100)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 837,325 841,060 1,070,650 1,070,650 1,081,400 1,111,250
Miscellaneous
Miscellaneous Merchandise 4,996 - 5,000 5,000 - -
Other Financial Sources
Sale Of Assets 114 - - -
Total Revenues $ 842,435 $ 841,060 $ 1,075,650 $ 1,075,650 $ 1,081,400 $ 1,111,250
Expenditures:
Personnel 642,530 619,509 825,600 825,600 822,200 846,866
Services 197,177 215,082 245,350 245,350 255,400 260,508
Supplies 2,728 6,469 4,700 4,700 3,800 3,876
Total Expenditures $ 842,435 $ 841,060 $ 1,075,650 $ 1,075,650 $ 1,081,400 $ 1,111,250
Personnel Services-FTE 2023 2024 2025 2025 2026
Assistant To The City Manager 1.00 - - - -
Assistant City Manager 1.00 1.00 1.00 1.00 1.00
City Manager 1.00 1.00 1.00 1.00 1.00
Deputy City Manager - 1.00 1.00 1.00 1.00
Grants Management Specialist - 1.00 1.00 1.00 1.00
Total Personnel 3.00 4.00 4.00 4.00 4.00
Division:Communications Office
Activity:Communications Office(210200)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 668,521 803,435 842,200 847,200 906,800 931,755
Total Revenues $ 668,521 $ 803,435 $ 842,200 $ 847,200 $ 906,800 $ 931,755
Expenditures:
Personnel 498,926 595,754 640,400 640,400 681,900 702,357
Services 65,903 61,938 73,800 78,800 69,500 70,890
Supplies 99,145 145,743 128,000 128,000 155,400 158,508
Capital Outlay 4,547 - - -
Total Expenditures $ 668,521 $ 803,435 $ 842,200 $ 847,200 $ 906,800 $ 931,755
Personnel Services-FTE 2023 2024 2025 2025 2026
Communications Creative Assistant 0.63 1.00 1.00 1.00 1.00
Communications Aide 1.26 1.26 1.26 1.26 1.26
Communications Coordinator 1.00 1.00 1.00 1.00 1.00
Digital Communications Spec 1.00 1.00 1.00 1.00 1.00
Outreach and Engagement Spec - 1.00 1.00 1.00 1.00
Public Safety Information Officer 1.00 1.00 1.00 1.00 1.00
Total Personnel 4.89 6.26 6.26 6.26 6.26
333
Division:Communications Office
Activity:Cable Administration(210251)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 938 - 119,585 119,585 142,400 159,788
Licenses And Permits
Franchise Fees 508,934 593,710 470,000 470,000 470,000 470,000
Total Revenues $ 509,872 $ 593,710 $ 589,585 $ 589,585 $ 612,400 $ 629,788
Expenditures:
Personnel 446,862 478,364 498,600 498,600 514,000 529,420
Services 61,084 70,524 86,985 86,985 96,500 98,430
Supplies 1,926 4,064 4,000 4,000 1,900 1,938
Total Expenditures $ 509,872 $ 552,952 $ 589,585 $ 589,585 $ 612,400 $ 629,788
Personnel Services-FTE 2023 2024 2025 2025 2026
Communications Tech-Cable 1.00 1.00 1.00 1.00 1.00
Media Production Assistant 1.00 1.00 1.00 1.00 1.00
Media Production Service Coordinator 1.00 1.00 1.00 1.00 1.00
Media Production Specialist 1.00 1.00 1.00 1.00 1.00
Total Personnel 4.00 4.00 4.00 4.00 4.00
Division:Communications Office
Activity:Cable Reserves(210257)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Transfer In:
Transfer-In from Cable Operations 10,000 10,000 10,000 10,000 10,000 10,000
Total Transfer In $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000
Expenditures:
Capital Outlay 25,447 4,655 17,000 17,000 18,000 10,000
Total Expenditures $ 25,447 $ 4,655 $ 17,000 $ 17,000 $ 18,000 $ 10,000
Capital Outlay 2025 2025 2026
Audio System 17,000 17,000 -
Mobile Camera Equipment - - 18,000
Total Capital Outlay $ 17,000 $ 17,000 $ 18,000
334
Division:Human Resources
Activity:Human Resources(210300)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 655,808 747,523 735,555 735,555 752,000 772,237
Charges For Fees And Services
I ntra-City Charges 13,089 14,118 10,000 10,000 10,000 10,000
Other Miscellaneous Revenue 21 22,588 - -
Total Revenues $ 668,918 $ 784,229 $ 745,555 $ 745,555 $ 762,000 $ 782,237
Expenditures:
Personnel 434,333 457,030 466,500 466,500 499,700 514,691
Services 173,418 261,451 211,435 211,435 193,600 197,472
Supplies 61,167 65,748 67,620 67,620 68,700 70,074
Total Expenditures $ 668,918 $ 784,229 $ 745,555 $ 745,555 $ 762,000 $ 782,237
Personnel Services-FTE 2023 2024 2025 2025 2026
Human Resources Administrator 1.00 1.00 1.00 1.00 1.00
Human Resources Assistant 1.00 1.00 1.00 1.00 1.00
Human Resources Generalist 1.00 1.00 1.00 1.00 1.00
Total Personnel 3.00 3.00 3.00 3.00 3.00
335
Division:Equity&Human Rights
Activity:Equity&Human Rights(210400)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 505,800 532,514 696,200 708,200 679,600 697,578
Licenses And Permits
Miscellaneous Licenses&Permits 120 120 100 100 100 -
Miscellaneous
Other Miscellaneous Revenue 1,475 2,965 1,300 1,300 -
Total Revenues $ 507,395 $ 535,599 $ 697,600 $ 709,600 $ 679,700 $ 697,578
Expenditures:
Personnel 259,316 297,825 413,300 413,300 428,400 441,252
Services 230,186 215,248 264,100 276,100 224,400 228,888
Supplies 17,893 22,526 20,200 20,200 26,900 27,438
Total Expenditures $ 507,395 $ 535,599 $ 697,600 $ 709,600 $ 679,700 $ 697,578
Personnel Services-FTE 2023 2024 2025 2025 2026
Equity&Human Rights Engagement Spec - 1.00 1.00 1.00 1.00
Human Rights Coordinator/Equity Director 1.00 1.00 1.00 1.00 1.00
Human Rights Investigator 1.00 1.00 1.00 1.00 1.00
Total Personnel 2.00 3.00 3.00 3.00 3.00
Division:Equity&Human Rights
Activity:Black Lives Matter(210410)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 346,663 648,087
Total Revenues $ $ 346,663 $ $ 648,087 $ $
Expenditures:
Services 346,032 648,087
Supplies 631 -
Total Expenditures $ $ 346,663 $ $ 648,087 $ $
336
Division:Economic Development
Activity: Economic Development(210510)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues&Transfer In:
General Revenues Subsidy 595,261 5,166,381 825,100 925,100 839,800 868,158
Other City Taxes
Hotel/Motel Tax 457,340 471,691 430,400 430,400 471,700 471,700
Use Of Money And Property
Rents 17,863 11,750 10,000 10,000 11,800 11,800
Total Revenues&Transfer In $ 1,070,464 $ 5,649,822 $ 1,265,500 $ 1,365,500 $ 1,323,300 $ 1,351,658
Expenditures:
Personnel 170,785 138,012 182,800 182,800 189,200 194,876
Services 899,656 961,783 1,082,700 1,182,700 1,134,100 1,156,782
Supplies 23 27 - - - -
CapitalOutlay - 4,550,000 - -
Total Expenditures $ 1,070,464 $ 5,649,822 $ 1,265,500 $ 1,365,500 $ 1,323,300 $ 1,351,658
Personnel Services-FTE 2023 2024 2025 2025 2026
Economic Development Coord 1.00 1.00 1.00 1.00 1.00
Total Personnel 1.00 1.00 1.00 1.00 1.00
Division:Economic Development
Activity:Public Art(210515/210525)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues&Transfer In:
General Revenues Subsidy 105 56,500 123,460 52,000 52,300
Total Revenues&Transfer In $ $ 105 $ 56,500 $ 123,460 $ 52,000 $ 52,300
Expenditures:
Services 105 25,750 25,750 13,700 13,974
Supplies - 750 750 1,300 1,326
Capital Outlay - 30,000 96,960 37,000 37,000
Total Expenditures $ $ 105 $ 56,500 $ 123,460 $ 52,000 $ 52,300
Capital Outlay 2025 2025 2026
Public Art 20,000 86,960 27,000
Public Art Maintenance 10,000 10,000 10,000
Total Capital Outlay $ 30,000 $ 96,960 $ 37,000
Prior to fiscal year 2025,this activity was in the Neighborhoold Outreach activity in the Neighborhood&Development Services department.
337
Division:Climate Action&Outreach
Activity:Climate Action&Outreach(210610)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues&Transfer In:
General Revenues Subsidy 330,650 381,915 866,750 866,750 805,000 823,655
Intergovernmental
Federal Intergovernmental Revenue - 8,651 - - - -
Disaster Assistance - 961 - - - -
Total Revenues&Transfer In $ 330,650 $ 391,527 $ 866,750 $ 866,750 $ 805,000 $ 823,655
Expenditures:
Personnel 284,562 314,237 329,700 329,700 355,500 366,165
Services 28,977 62,874 405,250 405,250 333,000 339,660
Supplies 17,111 14,416 81,800 81,800 66,500 67,830
Capital Outlay - - 50,000 50,000 50,000 50,000
Total Expenditures $ 330,650 $ 391,527 $ 866,750 $ 866,750 $ 805,000 $ 823,655
Personnel Services-FTE 2023 2024 2025 2025 2026
Climate Action Analyst 1.00 1.00 1.00 1.00 1.00
Climate Action Coordinator 1.00 1.00 1.00 1.00 1.00
Climate Action Engagement Specialist 1.00 1.00 1.00 1.00 1.00
Total Personnel 3.00 3.00 3.00 3.00 3.00
Capital Outlay 2025 2025 2026
Energy Efficiency Improvements 50,000 50,000 50,000
$ 50,000 $ 50,000 $ 50,000
338
Finance Department
Division:Finance Administration
Activity: Finance Administration(310100)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues&Transfer In:
Property Taxes 34,112,209 33,826,397 36,443,900 36,443,900 37,438,600 38,561,758
Other City Taxes
Gas/Electric Excise Tax 406,103 387,625 352,800 352,800 349,300 349,300
Mobile Home Tax 27,448 24,866 29,000 29,000 29,000 29,000
Licenses And Permits
Food&Liquor Licenses 118,580 126,818 116,700 116,700 126,800 126,800
General Use Permits 91,487 79,285 91,400 91,400 79,300 79,300
Use Of Money And Property
Interest Revenues 1,339,012 1,963,458 590,000 590,000 590,000 590,000
Intergovernmental
Property Tax Credits 624,177 838,884 735,800 735,800 527,400 371,000
Miscellaneous
Code Enforcement 98,911 79,225 98,900 98,900 79,200 79,200
Intra-City Charges 4,189,393 4,305,771 4,637,800 4,637,800 6,298,500 6,392,978
Other Miscellaneous Revenue 456 - 500 500 - -
Parking Fines 210,641 242,076 367,000 367,000 400,000 400,000
Other Financial Sources
Sale Of Assets 11,900 - - - - -
Transfer In-Business Type Funds 22,936 27,574 30,700 30,700 30,700 31,314
Total Revenues&Transfer In $ 41,253,253 $ 41,901,979 $ 43,494,500 $ 43,494,500 $ 45,948,800 $ 47,010,650
Expenditures:
Personnel 328,570 348,601 451,800 451,800 490,000 504,700
Services 110,686 122,470 70,200 70,200 70,600 72,012
Supplies 29,323 26,946 27,400 27,400 25,200 25,704
Total Expenditures $ 468,579 $ 498,017 $ 549,400 $ 549,400 $ 585,800 $ 602,416
Personnel Services-FTE 2023 2024 2025 2025 2026
Assistant Finance Director 0.10 0.30 0.30 0.30 0.30
Budget Management Analyst 1.00 1.00 1.00 1.00 1.00
Finance Director 0.90 0.70 0.70 0.70 0.70
Internal Auditor/Budget Analyst 0.75 0.75 0.75 0.75 0.75
Risk&Finance Assistant 0.25 0.25 0.25 0.25 0.25
Total Personnel 3.00 3.00 3.00 3.00 3.00
339
Division:Finance Administration
Activity:Tort Liability(310630)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
Property Taxes 1,222,995 1,212,743 1,563,300 1,563,300 1,605,900 1,654,077
Other City Taxes
Gas/Electric Excise Tax 14,562 13,899 15,100 15,100 15,100 15,100
Mobile Home Tax 984 892 900 900 900 900
Intergovernmental
Property Tax Credits 22,378 30,078 29,400 29,400 18,200 12,600
Total Revenues $ 1,260,919 $ 1,257,612 $ 1,608,700 $ 1,608,700 $ 1,640,100 $ 1,682,677
Expenditures:
Personnel 134,984 156,668 141,600 141,600 175,600 180,868
Services 1,113,437 1,287,213 1,469,500 1,469,500 1,659,300 1,692,486
Supplies 8,030 8,732 7,500 7,500 7,500 7,650
Total Expenditures $ 1,256,451 $ 1,452,613 $ 1,618,600 $ 1,618,600 $ 1,842,400 $ 1,881,004
Personnel Services-FTE 2023 2024 2025 2025 2026
Assistant City Attorney 1.00 1.00 1.00 1.00 1.00
Total Personnel 1.00 1.00 1.00 1.00 1.00
Division:Finance Administration
Activity:Non-Operational Admin(310710)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues&Transfer In:
Other City Taxes
Hotel/Motel Tax 55,903 156,421 150,000 150,000 156,400 156,400
Utility Franchise Tax 362,878 318,753 362,800 362,800 315,900 315,900
Use Of Money And Property
Interest Revenues 4,838 - - - - -
Rents 10,400 8,000 10,400 10,400 8,800 8,800
Transfer-In-Employee Benefits 12,843,344 13,172,408 13,527,100 13,527,100 12,979,000 13,723,300
Total Revenues&Transfer In $ 13,277,363 $ 13,655,582 $ 14,050,300 $ 14,050,300 $ 13,460,100 $ 14,204,400
Expenditures:
Services 17,062 87,278 2,600 2,600 2,600 2,652
Contingency - - 700,200 700,200 721,600 742,700
Total Expenditures $ 17,062 $ 87,278 $ 702,800 $ 702,800 $ 724,200 $ 745,352
340
Division:Accounting
Activity:Accounting(310200)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 708,238 804,170 851,695 851,695 923,200 950,837
Intergovernmental
Local 28E Agreements 32,128 32,981 33,805 33,805 34,600 34,600
Miscellaneous
Other Miscellaneous Revenue 7,109 2,722 7,100 7,100 2,700 2,700
Special Assessments 2,003 752 2,000 2,000 800 800
Other Financial Sources
Sale Of Assets 10 - - - - -
Total Revenues $ 749,488 $ 840,625 $ 894,600 $ 894,600 $ 961,300 $ 988,937
Expenditures:
Personnel 651,173 744,593 779,500 779,500 841,100 866,333
Services 94,008 89,263 111,200 111,200 116,300 118,626
Supplies 4,307 6,769 3,900 3,900 3,900 3,978
Total Expenditures $ 749,488 $ 840,625 $ 894,600 $ 894,600 $ 961,300 $ 988,937
Personnel Services-FTE 2023 2024 2025 2025 2026
Account Clerk-Accounting 1.00 - - - -
Accounting Coordinator 1.00 1.00 1.00 1.00 1.00
Assistant Finance Director 0.45 0.70 0.70 0.70 0.70
Senior Accountant-Accounting 2.00 2.00 2.00 2.00 2.00
Senior Accountant-Payroll 1.00 1.00 1.00 1.00 1.00
Senior Accounts Clerk 1.00 2.00 2.00 2.00 2.00
Total Personnel 6.45 6.70 6.70 6.70 6.70
341
Division:Purchasing
Activity:Purchasing(310300)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 431,033 413,026 472,300 472,300 476,200 490,345
Use Of Money And Property
Miscellaneous
Printed Materials 44 18,361 - - - -
Other Miscellaneous Revenue 10,415 - 10,400 10,400 9,000 9,000
Other Commissions 2,120 4,178 2,100 2,100 4,200 4,200
Other Financial Sources
Sale Of Assets 106 - - - - -
Total Revenues $ 443,718 $ 435,565 $ 484,800 $ 484,800 $ 489,400 $ 503,545
Expenditures:
Personnel 396,163 383,943 431,800 431,800 435,700 448,771
Services 47,050 50,623 52,500 52,500 53,200 54,264
Supplies 505 999 500 500 500 510
Total Expenditures $ 443,718 $ 435,565 $ 484,800 $ 484,800 $ 489,400 $ 503,545
Personnel Services-FTE 2023 2024 2025 2025 2026
Assistant Finance Director 0.45 - - - -
Buyer I-Purchasing 1.00 1.00 1.00 1.00 1.00
Buyer II 1.00 1.00 1.00 1.00 1.00
Finance Director - 0.20 0.20 0.20 0.20
Procurement Coordinator 1.00 1.00 1.00 1.00 1.00
Purchasing Assistant 0.50 0.50 0.50 0.50 0.50
Total Personnel 3.95 3.70 3.70 3.70 3.70
342
Division:Revenue
Activity:Revenue(310400)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 1,214,932 1,241,063 1,261,000 1,261,000 1,329,400 1,364,705
Charges For Fees And Services
Water Charges 5,470 7,025 5,400 5,400 6,000 6,000
Intergovernmental
Local 28E Agreements 1,208 734 1,200 1,200 700 700
Miscellaneous
Contributions&Donations 11,937 11,527 11,900 11,900 11,500 11,500
Other Miscellaneous Revenue 30 2,758 - - - -
Other Financial Sources
Sale Of Assets 19 - - -
Total Revenues $ 1,233,596 $ 1,263,107 $ 1,279,500 $ 1,279,500 $ 1,347,600 $ 1,382,905
Expenditures:
Personnel 745,026 773,670 810,900 810,900 835,300 860,359
Services 478,170 483,891 461,400 461,400 507,600 517,752
Supplies 10,400 5,546 7,200 7,200 4,700 4,794
Total Expenditures $ 1,233,596 $ 1,263,107 $ 1,279,500 $ 1,279,500 $ 1,347,600 $ 1,382,905
Personnel Services-FTE 2023 2024 2025 2025 2026
Cashier-Revenue 1.38 1.38 1.38 1.38 1.38
Customer Service Rep-Revenue 4.00 4.00 4.00 4.00 4.00
Revenue&Risk Manager 0.50 0.50 0.50 0.50 0.50
Senior Accountant-Revenue 1.00 1.00 1.00 1.00 1.00
Utility Billing Coordinator 1.00 1.00 1.00 1.00 1.00
Total Personnel 7.88 7.88 7.88 7.88 7.88
343
Police Department
Division:Police Administration
Activity:Police Administration(410100)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 903,270 927,721 847,100 851,635 898,000 921,875
Miscellaneous
Other Miscellaneous Revenue 17,958 12,428 4,600 4,600 3,900 3,900
Total Revenues $ 921,228 $ 940,149 $ 851,700 $ 856,235 $ 901,900 $ 925,775
Expenditures:
Personnel 409,664 533,909 531,200 531,200 583,700 601,211
Services 478,949 376,481 291,800 296,335 287,700 293,454
Supplies 32,615 29,759 28,700 28,700 30,500 31,110
Total Expenditures $ 921,228 $ 940,149 $ 851,700 $ 856,235 $ 901,900 $ 925,775
Personnel Services-FTE 2023 2024 2025 2025 2026
Police Administrative Coordinator 1.00 1.00 1.00 1.00 1.00
Police Lieutenant-Internal Affairs - 1.00 1.00 1.00 1.00
Police Chief 1.00 1.00 1.00 1.00 1.00
Total Personnel 2.00 3.00 3.00 3.00 3.00
Division:Police Support Services
Activity:Station Masters(410210)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 393,079 423,672 448,000 450,300 468,600 482,207
Total Revenues $ 393,079 $ 423,672 $ 448,000 $ 450,300 $ 468,600 $ 482,207
Expenditures:
Personnel 354,566 384,132 407,900 407,900 423,500 436,205
Services 36,421 36,693 37,200 39,500 42,800 43,656
Supplies 2,092 2,847 2,900 2,900 2,300 2,346
Total Expenditures $ 393,079 $ 423,672 $ 448,000 $ 450,300 $ 468,600 $ 482,207
Personnel Services-FTE 2023 2024 2025 2025 2026
Comm Sery Officer-Station Master 5.00 5.00 5.00 5.00 5.00
Total Personnel 5.00 5.00 5.00 5.00 5.00
344
Division:Police Support Services
Activity:Crime Prevention(410220)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 233,166 273,500 914,166 924,166 985,600 1,014,240
Intergovernmental
Local 28E Agreements 10,000 10,000 10,000 10,000 10,000 10,000
Miscellaneous
Contributions&Donations 333 - - -
Total Revenues $ 243,499 $ 283,500 $ 924,166 $ 934,166 $ 995,600 $ 1,024,240
Expenditures:
Personnel 224,378 232,962 813,566 813,566 872,800 898,984
Services 8,799 43,904 83,300 93,300 103,300 105,366
Supplies 10,322 6,634 27,300 27,300 19,500 19,890
Total Expenditures $ 243,499 $ 283,500 $ 924,166 $ 934,166 $ 995,600 $ 1,024,240
Personnel Services-FTE 2023 2024 2025 2025 2026
Civilian Crime Analyst - - 1.00 1.00 1.00
Comm Sery Officer-Community Outreach 1.50 1.50 1.50 1.50 1.50
Police Officer 4.00 5.00 5.00 5.00 5.00
Total Personnel 5.50 6.50 7.50 7.50 7.50
Division:Police Support Services
Activity:Crossing Guards(410230)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 64,202 74,417 99,600 99,600 76,600 78,893
Total Revenues $ 64,202 $ 74,417 $ 99,600 $ 99,600 $ 76,600 $ 78,893
Expenditures:
Personnel 63,568 74,417 99,100 99,100 76,100 78,383
Supplies 634 - 500 500 500 510
Total Expenditures $ 64,202 $ 74,417 $ 99,600 $ 99,600 $ 76,600 $ 78,893
345
Division:Police Support Services
Activity: Records&Identification(410240)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 598,123 465,872 514,434 514,434 518,900 533,260
Miscellaneous
Printed Materials 5,080 4,313 4,000 4,000 4,000 4,000
Other Miscellaneous Revenue 1,821 323 - - - -
Other Financial Sources
Sale Of Assets - 45 - -
Total Revenues $ 605,024 $ 470,553 $ 518,434 $ 518,434 $ 522,900 $ 537,260
Expenditures:
Personnel 488,801 347,898 386,634 386,634 390,200 401,906
Services 110,898 110,113 106,200 106,200 111,200 113,424
Supplies 5,325 12,542 25,600 25,600 21,500 21,930
Total Expenditures $ 605,024 $ 470,553 $ 518,434 $ 518,434 $ 522,900 $ 537,260
Personnel Services-FTE 2023 2024 2025 2025 2026
Police Officer 1.00 1.00 - - -
Police Records Technician 4.00 4.00 4.00 4.00 4.00
Police Sergeant 1.00 - -
Total Personnel 6.00 5.00 4.00 4.00 4.00
Division:Police Support Services
Activity: Police Support Admin (410250/410260)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 835,975 923,197 1,000,400 1,000,400 1,031,100 1,061,926
Miscellaneous
Other Miscellaneous Revenue - - 1,150 1,150 -
Total Revenues $ 835,975 $ 923,197 $ 1,001,550 $ 1,001,550 $ 1,031,100 $ 1,061,926
Expenditures:
Personnel 826,867 914,435 991,500 991,500 1,020,400 1,051,012
Services 9,108 8,762 8,900 8,900 10,700 10,914
Supplies - - 1,150 1,150 -
Total Expenditures $ 835,975 $ 923,197 $ 1,001,550 $ 1,001,550 $ 1,031,100 $ 1,061,926
Personnel Services-FTE 2023 2024 2025 2025 2026
Accreditation Manager - 0.50 0.50 0.50 0.50
Comm Sery Officer-Evidence 1.00 1.00 1.00 1.00 1.00
Comm Sery Officer-Property Room 1.00 1.00 1.00 1.00 1.00
Comm Sery Officer-Support Services Asst 1.00 1.00 1.00 1.00 1.00
Computer Syst Analyst-Police 1.00 1.00 1.00 1.00 1.00
Police Captain 1.00 1.00 1.00 1.00 1.00
Police Sergeant 1.00 1.00 1.00 1.00 1.00
Support Services Supervisor 1.00 1.00 1.00 1.00 1.00
Total Personnel 7.00 7.50 7.50 7.50 7.50
346
Division:Police Support Services
Activity:Animal Services(4104*)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 462,352 448,748 501,900 521,900 512,700 543,920
Licenses And Permits
Miscellaneous Licenses&Permits 58,456 54,470 60,000 60,000 54,500 54,500
Use Of Money And Property
Interest Revenues 4,380 11,146 1,000 1,000 2,000 2,000
Intergovernmental
Local 28E Agreements 262,679 273,997 308,700 308,700 320,800 320,800
Charges For Fees And Services
Animal Care Services 12,826 10,204 12,800 12,800 10,200 10,200
Miscellaneous Charges For Services 8,690 6,955 8,700 8,700 7,000 7,000
Miscellaneous
Animal Adoption 60,491 61,514 60,500 60,500 61,500 61,500
Code Enforcement 3,306 1,821 3,300 3,300 2,000 2,000
Contributions&Donations 74,750 158,938 93,900 93,900 94,000 94,000
Miscellaneous Merchandise 3,973 3,394 4,000 4,000 3,400 3,400
Other Miscellaneous Revenue 34,221 60,184 78,700 78,700 100,200 100,200
Other Financial Sources
Sale Of Assets - 9 - -
Total Revenues $ 986,124 $ 1,091,380 $ 1,133,500 $ 1,153,500 $ 1,168,300 $ 1,199,520
Expenditures:
Personnel 656,015 736,620 754,900 754,900 785,400 808,962
Services 232,389 258,852 254,800 274,800 254,600 259,692
Supplies 97,720 95,908 123,800 123,800 128,300 130,866
Total Expenditures $ 986,124 $ 1,091,380 $ 1,133,500 $ 1,153,500 $ 1,168,300 $ 1,199,520
Personnel Services-FTE 2023 2024 2025 2025 2026
Animal Care Technician 2.00 2.00 2.00 2.00 2.00
Animal Center Assistant 1.26 1.26 1.26 1.26 1.26
Animal Center Assistant II 1.00 1.00 1.00 1.00 1.00
Animal Center Volunteer Prog Assist - 1.00 1.00 1.00 1.00
Animal Control Coordinator 1.00 1.00 1.00 1.00 1.00
Animal Services Officer 2.00 2.00 2.00 2.00 2.00
Total Personnel 7.26 8.26 8.26 8.26 8.26
347
Division:Police Field Operations
Activity:Patrol(410310)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 8,621,460 9,111,830 9,626,370 9,953,994 10,056,400 10,335,489
Other City Taxes
Hotel/Motel Tax 868,946 896,214 740,000 740,000 896,200 896,200
Intergovernmental
Federal Intergovernmental Revenue 61,506 88,000 119,000 119,000 83,100 83,100
Disaster Assistance 25 - - - - -
Other State Grants 6,450 2,175 6,500 6,500 4,400 4,400
Charges For Fees And Services
Fire Services 6,960 10,380 7,000 7,000 7,000 7,000
Miscellaneous
Code Enforcement 440 52,580 400 400 52,600 52,600
Other Miscellaneous Revenue 333 1,526 300 300 300 300
Contributions&Donations 2,700 1,150 - - - -
Other Financial Sources
Sale Of Assets 22,160 24,810 40,400 40,400 40,400 40,400
Total Revenues $ 9,590,980 $ 10,188,665 $ 10,539,970 $ 10,867,594 $ 11,140,400 $ 11,419,489
Expenditures:
Personnel 8,724,530 8,954,895 9,485,600 9,485,600 9,801,100 10,095,133
Services 502,796 430,851 512,470 561,345 644,200 657,084
Supplies 133,394 179,379 170,900 170,900 183,600 187,272
Capital Outlay 230,260 623,540 371,000 649,749 511,500 480,000
Total Expenditures $ 9,590,980 $ 10,188,665 $ 10,539,970 $ 10,867,594 $ 11,140,400 $ 11,419,489
Personnel Services-FTE 2023 2024 2025 2025 2026
Community Service Officer 2.00 2.00 2.00 2.00 2.00
Police Captain 1.00 1.00 1.00 1.00 1.00
Police Lieutenant 3.00 3.00 3.00 3.00 3.00
Police Officer 53.00 53.00 53.00 53.00 53.00
Police Sergeant 7.00 7.00 7.00 7.00 7.00
Total Personnel 66.00 66.00 66.00 66.00 66.00
Capital Outlay 2025 2025 2026
Automobiles 318,600 407,453 422,500
K9 Auto Upgrades - - 6,000
Speed Trailer Displays 5,000 5,000 -
Tasers 47,400 237,296 83,000
Total Capital Outlay $ 371,000 $ 649,749 $ 511,500
348
Division:Police Field Operations
Activity:Criminal Investigation(410320)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 1,534,649 1,645,144 1,773,675 1,773,675 1,862,100 1,916,852
Miscellaneous
Other Miscellaneous Revenue 2,396 1,185 - -
Total Revenues $ 1,537,045 $ 1,646,329 $ 1,773,675 $ 1,773,675 $ 1,862,100 $ 1,916,852
Expenditures:
Personnel 1,438,012 1,555,208 1,673,400 1,673,400 1,751,000 1,803,530
Services 52,632 55,691 52,500 52,500 61,500 62,730
Supplies 46,401 35,430 47,775 47,775 49,600 50,592
Total Expenditures $ 1,537,045 $ 1,646,329 $ 1,773,675 $ 1,773,675 $ 1,862,100 $ 1,916,852
Personnel Services-FTE 2023 2024 2025 2025 2026
Police Lieutenant 1.00 1.00 1.00 1.00 1.00
Police Officer 7.00 8.00 8.00 8.00 8.00
Police Sergeant 1.00 1.00 1.00 1.00 1.00
Victim Services Coordinator 1.00 1.00 1.00 1.00 1.00
Total Personnel 10.00 11.00 11.00 11.00 11.00
Division:Police Field Operations
Activity:Other Field Operations(410330:410350)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 223,394 198,912 251,571 251,571 253,100 267,662
Use Of Money And Property
Interest Revenues 1,141 1,893 1,000 1,000 900 900
Intergovernmental
Federal Intergovernmental Revenue 170,950 178,912 186,529 186,529 182,000 182,000
Charges For Fees And Services
Police Services 101,476 100,897 80,000 80,000 85,000 85,000
Other Financial Sources
Sale Of Assets 8,415 - - -
Total Revenues $ 505,376 $ 480,614 $ 519,100 $ 519,100 $ 521,000 $ 535,562
Expenditures:
Personnel 392,099 381,180 406,200 406,200 414,200 426,626
Services 65,433 65,362 65,900 65,900 62,300 63,546
Supplies 47,844 34,072 47,000 47,000 44,500 45,390
Total Expenditures $ 505,376 $ 480,614 $ 519,100 $ 519,100 $ 521,000 $ 535,562
Personnel Services-FTE 2023 2024 2025 2025 2026
Police Officer 2.00 2.00 2.00 2.00 2.00
Total Personnel 2.00 2.00 2.00 2.00 2.00
349
Fire Department
Division:Fire Administration
Activity:Fire Administration(450100)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
Intergovernmental
State 28E Agreements 1,769,259 1,939,054 1,939,100 1,939,100 2,062,900 2,062,900
Local 28E Agreements 36,403 39,370 36,400 36,400 41,600 41,600
Miscellaneous
Contributions&Donations 1,500 900 1,500 1,500 900 900
Other Financial Sources
Sale Of Assets 1,214 - - - - -
Total Revenues $ 1,808,376 $ 1,979,324 $ 1,977,000 $ 1,977,000 $ 2,105,400 $ 2,105,400
Expenditures:
Personnel 582,743 614,209 631,100 631,100 665,400 685,362
Services 265,713 289,492 300,200 300,200 312,400 318,648
Supplies 64,771 65,716 83,200 85,213 100,700 102,714
Capital Outlay 8,859 21,560 - - - 10,000
Contingency - - 700,000 700,000 300,000 300,000
Total Expenditures $ 922,086 $ 990,977 $ 1,714,500 $ 1,716,513 $ 1,378,500 $ 1,416,724
Personnel Services-FTE 2023 2024 2025 2025 2026
Battalion Chief 1.00 1.00 1.00 1.00 1.00
Deputy Fire Chief 1.00 1.00 1.00 1.00 1.00
Fire Chief 1.00 1.00 1.00 1.00 1.00
Total Personnel 3.00 3.00 3.00 3.00 3.00
350
Division:Fire Emergency Operations
Activity:Fire Emergency Operations(450200)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 7,480,947 7,775,558 8,338,100 8,338,100 8,564,900 8,831,135
Intergovernmental
Disaster Assistance 646 - - - - -
Other City Taxes
Utility Franchise Tax 658,763 578,659 658,700 658,700 573,500 573,500
Charges For Fees And Services
Fire Services 2,100 3,000 2,100 2,100 3,000 3,000
Miscellaneous
Contributions&Donations 15,754 - - - - -
Other Miscellaneous Revenue - 14,887 10,000 10,000
Other Financial Sources
Sale Of Assets - 94,038 - -
Total Revenues $ 8,158,210 $ 8,466,142 $ 8,998,900 $ 8,998,900 $ 9,151,400 $ 9,417,635
Expenditures:
Personnel 7,624,810 8,006,750 8,482,500 8,482,500 8,646,700 8,906,101
Services 337,436 355,511 361,300 361,300 396,800 404,736
Supplies 144,937 95,323 97,100 97,100 94,900 96,798
Capital Outlay 51,027 8,558 58,000 58,000 13,000 10,000
Total Expenditures $ 8,158,210 $ 8,466,142 $ 8,998,900 $ 8,998,900 $ 9,151,400 $ 9,417,635
Personnel Services-FTE 2023 2024 2025 2025 2026
Battalion Chief 2.00 2.00 2.00 2.00 2.00
Fire Captain 3.00 3.00 3.00 3.00 3.00
Fire Lieutenant 12.00 12.00 12.00 12.00 12.00
Firefighter 42.00 44.00 44.00 44.00 44.00
Total Personnel 59.00 61.00 61.00 61.00 61.00
Capital Outlay 2025 2025 2026
Spreader 20,000 20,000
Cutter 20,000 20,000
Telescoping Ram 15,000 15,000 -
Airbags - - 5,000
Inflatable Boat 3,000
Rescue Tripod - - 5,000
Struts 3,000 3,000
Total Capital Outlay $ 58,000 $ 58,000 $ 13,000
351
Division:Fire Prevention
Activity: Fire Prevention(450300)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 216,912 223,963 234,975 234,975 263,100 270,245
Miscellaneous
Other Miscellaneous Revenue 13,287 - 13,300 13,300 -
Total Revenues $ 230,199 $ 223,963 $ 248,275 $ 248,275 $ 263,100 $ 270,245
Expenditures:
Personnel 164,452 161,668 179,600 179,600 188,300 193,949
Services 48,456 50,658 47,175 47,175 55,300 56,406
Supplies 17,291 11,637 21,500 21,500 19,500 19,890
Total Expenditures $ 230,199 $ 223,963 $ 248,275 $ 248,275 $ 263,100 $ 270,245
Personnel Services-FTE 2023 2024 2025 2025 2026
Battalion Chief 1.00 1.00 1.00 1.00 1.00
Total Personnel 1.00 1.00 1.00 1.00 1.00
Division:Fire Training
Activity:Fire Training(450400)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 196,491 198,866 216,400 216,400 211,200 217,003
Total Revenues $ 196,491 $ 198,866 $ 216,400 $ 216,400 $ 211,200 $ 217,003
Expenditures:
Personnel 155,546 154,002 153,700 153,700 157,900 162,637
Services 27,733 31,809 47,800 47,800 35,400 36,108
Supplies 13,212 13,055 14,900 14,900 17,900 18,258
Total Expenditures $ 196,491 $ 198,866 $ 216,400 $ 216,400 $ 211,200 $ 217,003
Personnel Services-FTE 2023 2024 2025 2025 2026
Fire Lieutenant Training 1.00 1.00 1.00 1.00 1.00
Total Personnel 1.00 1.00 1.00 1.00 1.00
352
Parks and Recreation Department
Division:Park and Rec Admin
Activity:Park and Rec Admin(510100)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 370,593 379,747 393,250 393,250 412,400 423,930
Total Revenues $ 370,593 $ 379,747 $ 393,250 $ 393,250 $ 412,400 $ 423,930
Expenditures:
Personnel 287,096 304,435 318,100 318,100 328,200 338,046
Services 81,954 74,056 73,450 73,450 82,400 84,048
Supplies 1,543 1,256 1,700 1,700 1,800 1,836
Total Expenditures $ 370,593 $ 379,747 $ 393,250 $ 393,250 $ 412,400 $ 423,930
Personnel Services-FTE 2023 2024 2025 2025 2026
Administrative Coordinator 1.00 1.00 1.00 1.00 1.00
Parks&Recreation Director 1.00 1.00 1.00 1.00 1.00
Total Personnel 2.00 2.00 2.00 2.00 2.00
Division:Park and Rec Admin
Activity: Farmers Market(510200)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy - 606 800 800 - 1,094
Use Of Money And Property
Rents 50,421 52,600 50,400 50,400 52,600 52,600
Charges For Fees And Services
Miscellaneous Charges For Services 2,784 2,612 3,000 3,000 3,000 3,000
Miscellaneous
Contributions&Donations 7,868 7,447 10,100 10,100 8,200 8,200
Miscellaneous Merchandise 2,129 631 3,000 3,000 2,000 2,000
Total Revenues $ 63,202 $ 63,896 $ 67,300 $ 67,300 $ 65,800 $ 66,894
Expenditures:
Personnel 24,738 36,938 23,400 23,400 28,800 29,664
Services 25,923 24,350 33,500 33,500 32,300 32,946
Supplies 4,514 2,608 10,400 10,400 4,200 4,284
Total Expenditures $ 55,175 $ 63,896 $ 67,300 $ 67,300 $ 65,300 $ 66,894
353
Division:Government Buildings
Activity:Government Buildings(510300)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 885,824 839,280 863,100 863,100 891,900 920,222
Use of Money And Property
Royalties&Commissions 1,454 1,777 1,500 1,500 1,800 1,800
Total Revenues $ 887,278 $ 841,057 $ 864,600 $ 864,600 $ 893,700 $ 922,022
Expenditures:
Personnel 418,320 408,254 447,300 447,300 446,200 459,586
Services 370,448 385,150 371,400 371,400 407,000 415,140
Supplies 33,805 37,685 38,900 38,900 34,800 35,496
Capital Outlay 64,705 9,968 7,000 7,000 5,700 10,000
Total Expenditures $ 887,278 $ 841,057 $ 864,600 $ 864,600 $ 893,700 $ 920,222
Personnel Services-FTE 2023 2024 2025 2025 2026
Assistant Facilities Manager 1.00 1.00 1.00 1.00 1.00
Custodian-Government Buildings 2.00 2.00 2.00 2.00 2.00
Facilities Manager 1.00 1.00 1.00 1.00 1.00
Total Personnel 4.00 4.00 4.00 4.00 4.00
Capital Outlay 2025 2025 2026
Office Furniture 2,000 2,000 700
Touchless Faucets 5,000 5,000 5,000
$ 7,000 $ 7,000 $ 5,700
354
Division:Recreation
Activity: Recreation(520100)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 2,539,901 2,595,657 2,718,450 2,718,450 2,692,300 2,819,193
Other City Taxes
Hotel/Motel Tax 503,074 518,860 430,000 430,000 518,800 518,800
Use Of Money And Property
Rents 71,713 88,221 77,500 77,500 74,500 74,500
Royalties&Commissions 4,053 1,483 1,500 1,500 800 800
Intergovernmental
Federal Intergovernmental Revenue - 988 - - - -
Disaster Assistance - 110 - - - -
Local 28E Agreements 104,849 113,226 115,500 115,500 119,900 119,900
Charges For Fees And Services
Culture&Recreation 476,501 510,099 484,900 484,900 506,100 506,100
Miscellaneous
Contributions&Donations 7,410 2,500 5,200 5,200 2,500 2,500
Miscellaneous Merchandise 4,356 1,733 1,100 1,100 1,100 1,100
Other Miscellaneous Revenue 4,218 2,988 1,000 1,000 1,000 1,000
Other Financial Sources
Sale Of Assets 2,202 902 - -
Total Revenues $ 3,718,277 $ 3,836,767 $ 3,835,150 $ 3,835,150 $ 3,917,000 $ 4,043,893
Expenditures:
Personnel 2,754,341 2,847,222 2,841,100 2,841,100 2,916,300 3,003,789
Services 650,505 669,562 688,450 688,450 711,900 726,138
Supplies 261,758 295,584 282,100 282,100 283,300 288,966
Capital Outlay 51,673 24,399 23,500 23,500 5,500 25,000
Total Expenditures $ 3,718,277 $ 3,836,767 $ 3,835,150 $ 3,835,150 $ 3,917,000 $ 4,043,893
Personnel Services-FTE 2023 2024 2025 2025 2026
Assistant Recreation Superintendent 1.00 1.00 1.00 1.00 1.00
Custodian-Government Buildings 3.50 3.50 3.50 3.50 3.50
M.W.I-Pools 1.00 1.00 1.00 1.00 1.00
M.W.II-Pools 1.00 1.00 1.00 1.00 1.00
M.W.III-Government Buildings 1.00 1.00 1.00 1.00 1.00
Rec Program Supervisor 5.00 5.00 5.00 5.00 5.00
Recreation Assistant 1.00 1.00 1.00 1.00 1.00
Recreation Superintendent 1.00 1.00 1.00 1.00 1.00
Total Personnel 14.50 14.50 14.50 14.50 14.50
Capital Outlay 2025 2025 2026
Facility Improvements 23,500 23,500 5,500
Total Capital Outlay $ 23,500 $ 23,500 $ 5,500
355
Division:Park Maintenance
Activity: Park Maintenance Administration(530100)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 316,239 297,845 325,750 325,750 339,700 349,245
Total Revenues $ 316,239 $ 297,845 $ 325,750 $ 325,750 $ 339,700 $ 349,245
Expenditures:
Personnel 239,635 233,003 271,000 271,000 275,100 283,353
Services 50,638 53,290 45,400 45,400 55,100 56,202
Supplies 1,688 11,552 9,350 9,350 9,500 9,690
Capital Outlay 24,278 - - - - -
Total Expenditures $ 316,239 $ 297,845 $ 325,750 $ 325,750 $ 339,700 $ 349,245
Personnel Services-FTE 2023 2024 2025 2025 2026
Asst Superintendent Parks/Forestry 1.00 1.00 1.00 1.00 1.00
Superintendent Parks/Forestry 1.00 1.00 1.00 1.00 1.00
Total Personnel 2.00 2.00 2.00 2.00 2.00
356
Division:Park Maintenance
Activity:Park Maintenance Operations(530200)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 2,859,300 2,816,186 3,253,700 3,274,570 3,190,000 3,293,485
Use Of Money And Property
Rents 214,459 236,090 203,100 203,100 203,600 203,600
Royalties&Commissions 389 - 400 400 4,400 4,400
Intergovernmental
Federal Intergovernmental Revenue - 90,067 - - - -
Disaster Assistance 710 10,007 - - - -
Charges For Fees And Services
Culture&Recreation 105,633 85,596 105,700 105,700 85,500 85,500
Miscellaneous
Contributions&Donations 6,147 4,370 6,100 6,100 - -
Miscellaneous Merchandise 1,004 247 1,000 1,000 200 200
Other Miscellaneous Revenue 19,163 18,860 19,200 19,200 18,800 18,800
Other Financial Sources
Sale Of Assets 1,990 855 - -
Total Revenues $ 3,208,795 $ 3,262,278 $ 3,589,200 $ 3,610,070 $ 3,502,500 $ 3,605,985
Expenditures:
Personnel 1,763,379 1,822,551 2,065,100 2,065,100 2,053,500 2,115,105
Services 1,046,168 1,037,535 1,071,500 1,080,000 1,066,800 1,088,136
Supplies 245,308 271,066 295,100 295,100 277,200 282,744
Capital Outlay 153,940 131,126 157,500 169,870 105,000 120,000
Total Expenditures $ 3,208,795 $ 3,262,278 $ 3,589,200 $ 3,610,070 $ 3,502,500 $ 3,605,985
Personnel Services-FTE 2023 2024 2025 2025 2026
M.W.I-Parks 2.00 2.00 2.00 2.00 2.00
M.W.II-Horticulture 1.00 1.00 1.00 1.00 1.00
M.W.11-Parks 4.00 4.00 4.00 4.00 4.00
M.W.III-Parks 3.00 3.00 3.00 3.00 3.00
M.W.I-Athletic Fields 1.00 1.00 1.00 1.00 1.00
Senior MW-Horticulture Specialist 1.00 1.00 1.00 1.00 1.00
Senior MW-Parks 1.00 1.00 1.00 1.00 1.00
Senior MW-Turfgrass Specialist 1.00 1.00 1.00 1.00 1.00
Total Personnel 14.00 14.00 14.00 14.00 14.00
Capital Outlay 2025 2025 2026
Tractor 12,500 24,870 -
Door Locks - - 10,000
Brush Mower - - 5,000
Laser Grade Baseball Fields 9,000 9,000 9,000
Automatic Locks for Restrooms 15,000 15,000 -
Trailer 10,000 10,000 6,000
Natural Area Mgmt Projects 100,000 100,000 75,000
Blower 11,000 11,000
Total Capital Outlay $ 157,500 $ 169,870 $ 105,000
357
Division:Park Maintenance
Activity: Forestry(530300)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues&Transfer In:
General Revenues Subsidy 1,224,106 837,756 996,300 1,045,000 1,066,100 1,094,604
Other City Taxes
Utility Franchise Tax 11,580 11,998 11,500 11,500 9,700 9,700
Intergovernmental
Federal Intergovernmental Revenueenue - 158,486 - - - -
Disaster Assistance - 17,610 - - - -
Other State Grants 20,000 10,000 20,000 20,000 10,000 10,000
Miscellaneous
Contributions&Donations 5,000 250 5,000 5,000 - -
Transfer In-Government Activities 92,426 95,816 81,200 81,200 85,600 87,312
Total Revenues&Transfer In $ 1,353,112 $ 1,131,916 $ 1,114,000 $ 1,162,700 $ 1,171,400 $ 1,201,616
Expenditures:
Personnel 614,579 627,496 662,800 662,800 678,800 699,164
Services 354,097 417,774 377,400 426,100 424,200 432,684
Supplies 96,128 79,180 73,800 73,800 68,400 69,768
Capital Outlay 288,308 7,466 - -
Total Expenditures $ 1,353,112 $ 1,131,916 $ 1,114,000 $ 1,162,700 $ 1,171,400 $ 1,201,616
Personnel Services-FTE 2023 2024 2025 2025 2026
M.W.I-Forestry 4.00 4.00 4.00 4.00 4.00
M.W.II-Forestry 1.00 1.00 1.00 1.00 1.00
M.W.II I-Forestry 1.00 1.00 1.00 1.00 1.00
Senior MW-Forestry 1.00 1.00 1.00 1.00 1.00
Total Personnel 7.00 7.00 7.00 7.00 7.00
358
Division:Cemetery Operations
Activity:Cemetery Operations(540100)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 300,374 307,927 320,990 323,390 354,100 367,598
Intergovernmental
Federal Intergovernmental Revenue - 7,001 - - - -
Disaster Assistance - 778 - - - -
Charges For Fees And Services
Miscellaneous Charges For Services 49,927 33,545 48,000 48,000 44,500 44,500
Other Financial Sources
Sale Of Assets 78,769 88,140 80,000 80,000 87,000 87,000
Total Revenues $ 429,070 $ 437,391 $ 448,990 $ 451,390 $ 485,600 $ 499,098
Expenditures:
Personnel 327,715 345,575 351,600 351,600 378,600 389,958
Services 90,013 74,298 84,040 86,440 93,500 95,370
Supplies 11,342 9,739 13,350 13,350 13,500 13,770
Total Expenditures $ 429,070 $ 429,612 $ 448,990 $ 451,390 $ 485,600 $ 499,098
Personnel Services-FTE 2023 2024 2025 2025 2026
Cemetery Supervisor 1.00 1.00 1.00 1.00 1.00
M.W.I I-Cemetery 1.00 1.00 1.00 1.00 1.00
M.W.III-Cemetery 1.00 1.00 1.00 1.00 1.00
Total Personnel 3.00 3.00 3.00 3.00 3.00
Division:Cemetery Operations
Activity:Cemetery Perpetual Care(540500)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues 3,575 6,490 1,000 1,000 1,500 1,500
Total Revenues $ 3,575 $ 6,490 $ 1,000 $ 1,000 $ 1,500 $ 1,500
Expenditures:
Services - - 800 10,000 800 800
Total Expenditures $ - $ - $ 800 $ 10,000 $ 800 $ 800
359
Library Department
Division:Library Operations
Activity:General Library(550100)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues&Transfer In:
General Revenues Subsidy 4,148,010 4,421,262 5,898,549 5,898,549 6,072,100 6,265,891
Property Taxes 1,136,926 1,127,395 - - - -
Other City Taxes
Gas/Electric Excise Tax 13,537 12,921
Mobile Home Tax 915 829 - - - -
Use Of Money And Property
Rents 24,000 24,000 24,000 24,000 25,000 25,000
Royalties&Commissions 1,311 1,696 1,300 1,300 1,700 1,700
Intergovernmental
Property Tax Credits 20,803 27,961 10,400 10,400 5,200 -
Local 28EAgreements 629,705 640,498 636,200 636,200 674,000 674,000
Charges For Fees And Services
Library Charges 4 - - - - -
Miscellaneous
Library Fines&Fees 1,576 780 1,000 1,000 800 800
Other Miscellaneous Revenue 27,870 29,694 24,751 24,751 24,000 24,000
Other Financial Sources
Sale Of Assets 969 97 500 500 300 -
Total Revenues&Transfer In $ 6,005,626 $ 6,287,133 $ 6,596,700 $ 6,596,700 $ 6,803,100 $ 6,991,391
Expenditures:
Personnel 5,163,619 5,454,688 5,728,500 5,728,500 5,936,900 6,115,007
Services 726,237 686,411 751,800 751,800 750,000 765,000
Supplies 109,357 146,034 109,400 109,400 109,200 111,384
Capital Outlay 6,413 - 7,000 7,000 7,000 -
Total Expenditures $ 6,005,626 $ 6,287,133 $ 6,596,700 $ 6,596,700 $ 6,803,100 $ 6,991,391
Personnel Services-FTE 2023 2024 2025 2025 2026
Custodian-Library 2.00 2.00 2.00 2.00 2.00
IT Support Specialist 1.00 1.00 1.00 1.00 1.00
Librarian II 6.00 6.00 6.00 6.00 6.00
Library Admin Coordinator 1.00 1.00 1.00 1.00 1.00
Library Assistant 5.63 5.63 5.63 5.63 5.63
Library Assistant I 1.00 1.00 1.00 1.00 1.00
Library Assistant111 7.36 7.36 7.76 7.76 7.76
Library Building Manager 1.00 1.00 1.00 1.00 1.00
Library Clerk 1.00 1.00 1.00 1.00 1.00
Library Coordinator 5.00 5.00 5.00 5.00 5.00
Library Director 1.00 1.00 1.00 1.00 1.00
Library Web Specialist 1.00 1.00 1.00 1.00 1.00
M.W.I-Library 0.63 0.63 0.63 0.63 0.63
M.W.II-Library 1.00 1.00 1.00 1.00 1.00
Network Database Specialist-Lib 1.00 1.00 1.00 1.00 1.00
Pulic Relations Specialist 0.65 0.65 0.65 0.65 0.65
Senior Librarian 2.00 2.00 2.00 2.00 2.00
Senior Library Assistant 3.75 3.75 3.75 3.75 3.75
Supervising Librarian 1.00 1.00 1.00 1.00 1.00
Total Personnel 43.02 43.02 43.42 43.42 43.42
Capital Outlay 2025 2025 2026
RFID tags 7,000 7,000 $ 7,000
Total Capital Outlay $ 7,000 $ 7,000 $ 7,000
360
Division:Library Operations
Activity:Library Materials(550200)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 710,855 723,801 725,000 725,000 731,000 736,000
Miscellaneous
Other Miscellaneous Revenue - 76 - -
Total Revenues $ 710,855 $ 723,877 $ 725,000 $ 725,000 $ 731,000 $ 736,000
Expenditures:
Capital Outlay 710,855 723,877 725,000 725,000 731,000 736,000
Total Expenditures $ 710,855 $ 723,877 $ 725,000 $ 725,000 $ 731,000 $ 736,000
Capital Outlay 2025 2025 2026
Adult Library Materials 600,000 600,000 605,000
Children's Library Materials 125,000 125,000 126,000
Total Capital Outlay $ 725,000 $ 725,000 $ 731,000
Division:Library Operations
Activity:Library Board Controlled Funds(550300)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
Intergovernmental
Operating Grants 71,122 68,697 54,000 54,000 65,000 65,000
Charges For Fees And Services
Refuse Charges 444 112 400 400 100 100
Miscellaneous
Miscellaneous Merchandise 561 - 600 600 600 600
Other Miscellaneous Revenue 1,035 589 1,000 1,000 - -
Printed Materials 13,021 16,129 13,000 13,000 16,400 16,400
Total Revenues $ 86,183 $ 85,527 $ 69,000 $ 69,000 $ 82,100 $ 82,100
Expenditures:
Personnel 35,640 39,053 40,900 40,900 43,900 45,217
Services 22,842 8,912 6,700 6,700 9,400 9,400
Supplies 8,217 366 20,600 20,600 23,200 23,200
Capital Outlay - 22,650 - -
Total Expenditures $ 66,699 $ 70,981 $ 68,200 $ 68,200 $ 76,500 $ 77,817
Personnel Services-FTE 2023 2024 2025 2025 2026
Library Assistant) 0.50 0.50 0.50 0.50 0.50
Total Personnel 0.50 0.50 0.50 0.50 0.50
361
Division:Library Operations
Activity:Library Gifts and Bequests(550400)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues 40,448 71,073 10,000 10,000 10,000 10,000
Miscellaneous
Contributions&Donations 63,177 38,058 65,000 65,000 37,300 37,300
Other Miscellaneous Revenue 9,655 7,752 9,700 9,700 8,000 8,000
Total Revenues $ 113,280 $ 116,883 $ 84,700 $ 84,700 $ 55,300 $ 55,300
Expenditures:
Personnel 37,026 42,383 38,800 38,800 38,600 39,758
Services 20,167 25,894 23,100 23,100 28,100 28,662
Supplies 20,405 20,983 40,000 40,000 93,600 95,472
Capital Outlay 9,558 12,381 9,700 9,700 9,900 -
Total Expenditures $ 87,156 $ 101,641 $ 111,600 $ 111,600 $ 170,200 $ 163,892
Personnel Services-FTE 2023 2024 2025 2025 2026
Library Assistantlll 0.40 0.40 -
Total Personnel 0.40 0.40 - - -
Capital Outlay 2025 2025 2026
Digital Materials 9,700 9,700 9,900
Total Capital Outlay $ 9,700 $ 9,700 $ 9,900
Division:Library Operations
Activity: Library Gifts-Materials(550500)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
Miscellaneous
Contributions&Donations 105,191 117,047 64,500 64,500 104,800 104,800
Total Revenues $ 105,191 $ 117,047 $ 64,500 $ 64,500 $ 104,800 $ 104,800
Expenditures:
Supplies - - 67,000 67,000 67,000 68,340
Capital Outlay 93,259 90,629 - - 32,500 32,500
Total Expenditures $ 93,259 $ 90,629 $ 67,000 $ 67,000 $ 99,500 $ 100,840
Capital Outlay 2025 2025 2025
Adult Library Materials - - 25,000
Children's Library Materials 7,500
Total Capital Outlay $ $ $ 32,500
362
Division:Library Operations
Activity:Library Replacement Reserves(550800)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Transfer In:
Transfer In From General Fund 62,422 62,422 62,400 62,400 62,400 62,400
Total Transfer In $ 62,422 $ 62,422 $ 62,400 $ 62,400 $ 62,400 $ 62,400
Expenditures:
Services 59,012 58,991 48,000 48,000 80,000 48,000
Supplies 3,500 17,986 30,000 30,000 30,000 30,000
Total Expenditures $ 62,512 $ 76,977 $ 78,000 $ 78,000 $ 110,000 $ 78,000
Division:Library Development Office
Activity:Library Development Office(550600)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
Miscellaneous
Other Miscellaneous Revenue 198,307 208,897 241,400 241,400 251,900 259,457
Total Revenues $ 198,307 $ 208,897 $ 241,400 $ 241,400 $ 251,900 $ 259,457
Expenditures:
Personnel 200,722 209,854 241,400 241,400 251,900 259,457
Total Expenditures $ 200,722 $ 209,854 $ 241,400 $ 241,400 $ 251,900 $ 259,457
Personnel Services-FTE 2023 2024 2025 2025 2026
Library Coordinator-Development 1.00 1.00 1.00 1.00 1.00
Senior Library Assistant 1.00 1.00 1.00 1.00 1.00
Total Personnel 2.00 2.00 2.00 2.00 2.00
363
Senior Center Department
Division:Senior Center Operations
Activity:Senior Center Administration(570100)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 903,047 839,259 933,950 957,450 976,100 1,001,384
Use Of Money And Property
Rents 5,925 7,745 6,000 6,000 6,800 6,800
Local 28E Agreements - 62,430 62,400 62,400 62,400 62,400
Charges For Fees And Services
Culture&Recreation 55,365 64,030 53,500 53,500 64,000 64,000
Miscellaneous Charges For Services 5,386 5,114 7,300 7,300 5,100 5,100
Parking Charges 13,280 13,570 14,000 14,000 13,600 13,600
Miscellaneous
Contributions&Donations 64,574 65,286 64,600 64,600 65,300 65,300
Printed Materials 56 41 - - - -
Miscellaneous Merchandise 572 4,494 500 500 500 500
Other Miscellaneous Revenue 5,011 4,211 5,000 5,000 4,000 4,000
Other Financial Sources
Sale Of Assets 352 1,235 - - - -
Total Revenues $ 1,053,568 $ 1,067,415 $ 1,147,250 $ 1,170,750 $ 1,197,800 $ 1,223,084
Expenditures:
Personnel 745,119 742,073 808,600 808,600 846,800 872,204
Services 246,724 262,251 272,550 284,050 285,500 291,210
Supplies 50,135 57,036 61,100 61,100 58,500 59,670
Capital Outlay 11,590 6,055 5,000 17,000 7,000 -
Total Expenditures $ 1,053,568 $ 1,067,415 $ 1,147,250 $ 1,170,750 $ 1,197,800 $ 1,223,084
Personnel Services-FTE 2023 2024 2025 2025 2026
Community Outreach Specialist 1.00 1.00 1.00 1.00 1.00
Custodian-Government Buildings 1.00 2.00 2.00 2.00 2.00
Development Specialist-Senior Center 0.50 0.50 0.50 0.50 0.50
M.W.II-Government Buildings 1.00 - - - -
Operations Assistant-Senior Center 1.00 1.00 1.00 1.00 1.00
Program Specialist-Senior Center 1.00 1.00 1.00 1.00 1.00
Receptionist-Senior Center 1.26 1.26 1.26 1.26 1.26
Senior Center Coordinator 1.00 1.00 1.00 1.00 1.00
Total Personnel 7.76 7.76 7.76 7.76 7.76
Capital Outlay 2025 2025 2026
Mobile Hearing System 5,000 5,000 -
Projector - - 7,000
Pigeon Mitigation - 12,000
Total Capital Outlay $ 5,000 $ 17,000 $ 7,000
Division:Senior Center Operations
Activity:Senior Center Gifts and Memorials(570400)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
Use Of Money And Property
Interest Revenues 24 44
Total Revenues $ 24 $ 44 $ $ $ $
364
Neighborhood and Development Services Department
Division:Neighborhood&Dvlp Admin
Activity: Neighborhood&Dvlp Admin (610100)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues&Transfer In:
General Revenues Subsidy 245,725 269,704 303,111 303,111 326,900 336,295
Miscellaneous
Code Enforcement - - 1,000 1,000 - -
Other Miscellaneous Revenue 1,382 342 500 500
Transfer In-Enterprise Activities 31,855 10,618 - - - -
Total Revenues&Transfer In $ 278,962 $ 280,664 $ 304,611 $ 304,611 $ 326,900 $ 336,295
Expenditures:
Personnel 238,734 244,135 263,000 263,000 285,700 294,271
Services 36,325 32,317 36,995 36,995 36,600 37,332
Supplies 3,903 4,212 4,616 4,616 4,600 4,692
Total Expenditures $ 278,962 $ 280,664 $ 304,611 $ 304,611 $ 326,900 $ 336,295
Personnel Services-FTE 2023 2024 2025 2025 2026
Development Services Assistant 0.30 0.30 0.30 0.30 0.30
NDS Director 1.00 1.00 1.00 1.00 1.00
Total Personnel 1.30 1.30 1.30 1.30 1.30
365
Division:Neighborhood Services
Activity:Community Development(610200)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues&Transfer In:
General Revenues Subsidy 867,415 996,404 121,600 8,080,910 255,400 273,151
Use Of Money And Property
Interest Revenues 26,963 30,023 26,900 26,900 33,000 33,000
Miscellaneous
Other Miscellaneous Revenue - - 34,200 34,200 50,000 50,000
Other Financial Sources
Loans 139,892 172,912 119,700 119,700 99,800 99,800
Sale Of Assets 310,615 808,600 300,000 300,000 300,000 300,000
Total Revenues&Transfer In $ 1,344,885 $ 2,007,939 $ 602,400 $ 8,561,710 $ 738,200 $ 755,951
Expenditures:
Personnel 184,229 206,893 131,700 131,700 298,700 307,661
Services 673,051 1,426,972 365,200 8,324,510 434,000 442,680
Supplies - 5,000 5,500 5,500 5,500 5,610
Capital Outlay 487,605 369,074 100,000 100,000 - -
Total Expenditures $ 1,344,885 $ 2,007,939 $ 602,400 $ 8,561,710 $ 738,200 $ 755,951
Personnel Services-FTE 2023 2024 2025 2025 2026
Associate Planner 1.00 1.00 1.00 1.00 -
Housing Rehabilitation Specialist 2.00 2.00 2.00 2.00 2.00
Program Assistant-Community Development 0.63 1.00 1.00 1.00 1.00
Senior Community Development Planner - - - - 1.00
Total Personnel 3.63 4.00 4.00 4.00 4.00
Capital Outlay 2025 2025 2026
Rehab Costs 100,000 100,000
Total Capital Outlay $ 100,000 $ 100,000 $
366
Division:Neighborhood Services
Activity: Neighborhood Outreach(610710/610720)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 144,097 160,755 110,708 110,708 146,400 150,685
Miscellaneous
Contributions&Donations - 1,000 - - - -
Other Miscellaneous Revenue 1,000 - - -
Total Revenues $ 145,097 $ 161,755 $ 110,708 $ 110,708 $ 146,400 $ 150,685
Expenditures:
Personnel 95,966 83,431 101,100 101,100 135,700 139,771
Services 30,760 49,820 9,108 9,108 9,900 10,098
Supplies 1,642 1,499 500 500 800 816
Capital Outlay 16,729 27,005 - -
Total Expenditures $ 145,097 $ 161,755 $ 110,708 $ 110,708 $ 146,400 $ 150,685
Personnel Services-FTE 2023 2024 2025 2025 2026
Associate Planner 1.00 1.00 1.00 1.00 1.00
Neighborhood Services Coordinator 0.70 0.70 0.70 0.70 0.70
Total Personnel 1.70 1.70 1.70 1.70 1.70
367
Division:Neighborhood Services
Activity:Housing Inspections(610730/610740)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy - 24,674 4,300 7,800 - 1,064
Licenses And Permits
Construction Permit&Inspection Fees 909,958 906,227 1,000,000 1,000,000 1,062,800 1,062,800
Charges For Fees And Services
Building&Development 19,700 23,320 25,000 25,000 30,000 30,000
Miscellaneous
Code Enforcement 18,834 12,161 20,000 20,000 20,000 20,000
Intra-City Charges 60,297 61,307 55,000 55,000 55,000 55,000
Other Miscellaneous Revenue 9,634 8,525 10,000 10,000 10,000 10,000
Total Revenues $ 1,018,423 $ 1,036,214 $ 1,114,300 $ 1,117,800 $ 1,177,800 $ 1,178,864
Expenditures:
Personnel 849,685 902,499 956,700 956,700 994,400 1,024,232
Services 136,110 126,459 153,500 157,000 147,500 150,450
Supplies 1,986 7,256 4,100 4,100 4,100 4,182
Total Expenditures $ 987,781 $ 1,036,214 $ 1,114,300 $ 1,117,800 $ 1,146,000 $ 1,178,864
Personnel Services-FTE 2023 2024 2025 2025 2026
Housing Assistant 1.00 1.00 1.00 1.00 1.00
Housing Inspector 5.00 5.00 5.00 5.00 5.00
Housing Inspector Assistant 1.50 1.50 1.50 1.50 1.50
Neighborhood Services Coordinator 0.30 0.30 0.30 0.30 0.30
Senior Housing Inspector 1.00 1.00 1.00 1.00 1.00
Total Personnel 8.80 8.80 8.80 8.80 8.80
Division:Neighborhood Services
Activity: Human Services(610820)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 680,058 696,500 687,577 687,577 684,700 698,394
Total Revenues $ 680,058 $ 696,500 $ 687,577 $ 687,577 $ 684,700 $ 698,394
Expenditures:
Services 680,058 696,500 687,577 687,577 684,700 698,394
Total Expenditures $ 680,058 $ 696,500 $ 687,577 $ 687,577 $ 684,700 $ 698,394
368
Division:Neighborhood Services
Activity: Iowa City Property Management(490100)*
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
Use Of Money And Property
Royalties&Commissions 11,898
Total Revenues $ 11,898 $ $ $ $ $
Expenditures:
Personnel 455
Total Expenditures $ 455 $ $ $ $ $
Iowa City Property Management moved to Fund 2510 starting in fiscal year 2023.
Division:Development Services
Activity: Building Inspection(610610)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy - - - - 45,500 79,774
Licenses And Permits
General Use Permits 10,744 6,112 10,700 10,700 6,100 6,100
Food&Liquor Licenses 70 105 - - 100 100
Professional License 1,475 1,725 1,400 1,400 1,700 1,700
Miscellaneous Permits&Licenses 1,155 800 900 900 800 800
Construction Permit&Inspection Fees 1,118,245 1,220,687 813,700 813,700 814,600 814,600
Charges For Fees And Services
Building&Development 467,954 317,096 362,350 362,350 343,700 343,700
Miscellaneous
Other Miscellaneous Revenue 8,959 415 2,100 2,100 - -
Other Financial Sources
Sale Of Assets - 9 - -
Total Revenues $ 1,608,602 $ 1,546,949 $ 1,191,150 $ 1,191,150 $ 1,212,500 $ 1,246,774
Expenditures:
Personnel 866,021 917,910 969,300 969,300 1,002,400 1,032,472
Services 164,106 166,536 167,200 167,200 204,500 208,590
Supplies 5,559 4,333 4,650 4,650 5,600 5,712
Total Expenditures $ 1,035,686 $ 1,088,779 $ 1,141,150 $ 1,141,150 $ 1,212,500 $ 1,246,774
Personnel Services-FTE 2023 2024 2025 2025 2026
Building Inspector 4.00 4.00 4.00 4.00 4.00
Building Inspector II 1.00 1.00 1.00 1.00 1.00
Code Enforcement Specialist 0.50 - - - -
Development Regulation Specialist 1.00 - - - -
Development Servcies Assistant - 0.50 0.50 0.50 0.50
Development Services Coordinator 0.50 0.50 0.50 0.50 0.50
Development Services Specialist 0.50 0.50 0.50 0.50 0.50
Housing Inspector Assistant 0.30 0.30 0.30 0.30 0.30
Senior Building Inspector 1.00 1.00 1.00 1.00 1.00
Total Personnel 8.80 7.80 7.80 7.80 7.80
369
Division:Development Services
Activity: Urban Planning(610620)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 658,274 723,299 894,600 1,129,600 809,800 835,563
Charges For Fees And Services
Building&Development 25,796 14,447 13,000 13,000 12,200 12,200
Miscellaneous
Other Miscellaneous Revenue 1,318 - - - - -
Other Financial Sources
Loans 3,886 3,751 - - 2,000 -
Total Revenues $ 689,274 $ 741,497 $ 907,600 $ 1,142,600 $ 824,000 $ 847,763
Expenditures:
Personnel 615,024 661,773 719,000 719,000 728,300 750,149
Services 72,476 76,957 187,100 422,100 93,700 95,574
Supplies 1,774 2,767 1,500 1,500 2,000 2,040
Total Expenditures $ 689,274 $ 741,497 $ 907,600 $ 1,142,600 $ 824,000 $ 847,763
Personnel Services-FTE 2023 2024 2025 2025 2026
Associate Planner 2.00 3.00 3.00 3.00 3.00
Development Services Coordinator 0.50 0.50 0.50 0.50 0.50
Development Services Specialist 0.50 0.50 0.50 0.50 0.50
Historic Preservation Planner 0.50 0.50 0.50 0.50 0.50
Senior Planner 1.00 1.00 1.00 1.00 1.00
Total Personnel 4.50 5.50 5.50 5.50 5.50
370
Public Works Department
Division:Public Works Administration
Activity:Public Works Administration(710100)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 405,587 430,450 434,200 434,200 439,300 451,899
Miscellaneous
Other Miscellaneous Revenue 336 376 500 500 -
Total Revenues $ 405,923 $ 430,826 $ 434,700 $ 434,700 $ 439,300 $ 451,899
Expenditures:
Personnel 354,979 378,412 378,300 378,300 381,300 392,739
Services 50,702 52,184 56,200 56,200 57,800 58,956
Supplies 242 230 200 200 200 204
Total Expenditures $ 405,923 $ 430,826 $ 434,700 $ 434,700 $ 439,300 $ 451,899
Personnel Services-FTE 2023 2024 2025 2025 2026
Program Assistant-Public Works 1.00 1.00 1.00 1.00 1.00
Public Works Director 1.00 1.00 1.00 1.00 1.00
Total Personnel 2.00 2.00 2.00 2.00 2.00
Division:Public Works Administration
Activity:Public Works Facility(710150)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 206,870 195,903 189,100 189,100 225,800 230,316
Miscellaneous
Other Miscellaneous Revenue 400 400 400
Total Revenues $ 207,270 $ 195,903 $ 189,500 $ 189,500 $ 225,800 $ 230,316
Expenditures:
Services 192,095 174,616 171,500 171,500 207,800 211,956
Supplies 15,175 21,287 18,000 18,000 18,000 18,360
Total Expenditures $ 207,270 $ 195,903 $ 189,500 $ 189,500 $ 225,800 $ 230,316
371
Division:Engineering Services
Activity:Engineering Services(710200)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 1,371,520 1,592,422 1,839,200 1,862,200 2,179,000 2,158,268
Other City Taxes
Utility Franchise Tax 83,741 73,558 83,700 83,700 72,900 72,900
Licenses And Permits
Construction Permit&Inspection Fees 32,576 39,660 22,400 22,400 25,000 25,000
Charges For Fees And Services
Building&Development 10,905 14,179 10,000 10,000 10,000 10,000
Miscellaneous
Other Miscellaneous Revenue 318 8,330 5,000 5,000 5,000 5,000
Printed Materials 241 82 100 100 100 100
Intra-City Charges 979,791 909,213 1,084,000 1,084,000 969,300 983,840
Total Revenues $ 2,479,092 $ 2,637,444 $ 3,044,400 $ 3,067,400 $ 3,261,300 $ 3,255,108
Expenditures:
Personnel 2,232,928 2,421,875 2,743,600 2,743,600 2,858,200 2,943,946
Services 236,567 201,289 236,900 236,900 384,000 291,680
Supplies 9,597 11,239 25,900 48,900 19,100 19,482
Capital Outlay - 3,041 38,000 38,000 -
Total Expenditures $ 2,479,092 $ 2,637,444 $ 3,044,400 $ 3,067,400 $ 3,261,300 $ 3,255,108
Personnel Services-FTE 2023 2024 2025 2025 2026
Asset Management Technician - 0.40 0.40 0.40 0.40
Assistant City Engineer 1.00 1.00 1.00 1.00 1.00
City Engineer 1.00 1.00 1.00 1.00 1.00
Civil Engineer 2.00 3.00 3.00 3.00 3.00
Construction Inspector I - 1.00 1.00 1.00 1.00
Construction Inspector 11 2.00 2.00 2.00 2.00 2.00
Public Works Aide 1.00 1.00 1.00 1.00 1.00
Right-Of-Way Technician 2.00 1.00 1.00 1.00 1.00
Senior Construction Inspector 1.00 1.00 1.00 1.00 1.00
Senior Engineer 3.00 3.00 3.00 3.00 3.00
Senior Engineering Tech 1.00 1.00 1.00 1.00 1.00
Senior Facilities Design&Construction Mgr - - 1.00 1.00 1.00
Special Projects Administrator 2.00 2.00 2.00 2.00 2.00
Survey Party Chief 1.00 1.00 1.00 1.00 1.00
Utilities Technician-Engineer 1.00 1.00 1.00 1.00 1.00
Total Personnel 18.00 19.40 20.40 20.40 20.40
Capital Outlay 2025 2025 2026
Truck 38,000 38,000
Total Capital Outlay $ 38,000 $ 38,000 $
372
Transportation Services Department
Division:Transportation Services Admin
Activity:Transportation Services Admin(810100)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
Property Taxes 4,000,295 3,966,761 4,120,200 4,120,200 4,232,700 4,359,681
Other City Taxes
Gas/Electric Excise Tax 47,629 45,462 39,900 39,900 39,900 39,900
Mobile Home Tax 3,219 2,916 3,200 3,200 3,200 3,200
Intergovernmental
Property Tax Credits 73,197 98,381 84,500 84,500 59,500 41,100
Total Revenues $ 4,124,340 $ 4,113,520 $ 4,247,800 $ 4,247,800 $ 4,335,300 $ 4,443,881
Expenditures:
Personnel 383,509 405,163 409,500 409,500 437,600 450,728
Services 3,785 4,628 3,700 3,700 4,000 4,080
Supplies 240 615 500 500 500 510
Total Expenditures $ 387,534 $ 410,406 $ 413,700 $ 413,700 $ 442,100 $ 455,318
Personnel Services-FTE 2023 2024 2025 2025 2026
Associate Director-Transportation Services 1.00 1.00 1.00 1.00 1.00
Transportation Services Director 1.00 1.00 1.00 1.00 1.00
Total Personnel 2.00 2.00 2.00 2.00 2.00
Division:Transportation Services Admin
Activity:CBD Maintenance Operations(810200)*
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projection
Revenues:
General Revenues Subsidy 319,200 224,329
Licenses And Permits
General Use Permits 1,895 5,545
Total Revenues $ 321,095 $ 229,874 $ $ $ $
Expenditures:
Personnel 90,175 65,244
Services 208,177 161,614
Supplies 4,043 3,016
Capital Outlay 18,700 -
Total Expenditures $ 321,095 $ 229,874 $ $ $ $
Personnel Services-FTE 2023 2024 2025 2025 2026
M.W.II-CBD 1.00 1.00 1.00
Total Personnel 1.00 1.00 1.00
CBD Maintenance Operations moved to Parking Fund starting in fiscal year 2025.
373
SPECIAL REVENUE FUNDS
Community Development Block Grant
F HOME Grant
Road Use Tax
Y Other Shared Revenue
2 Metropolitan Planning Organization of
Johnson County (MPO)
0 Employee Benefits
Emergency Levy
2 Affordable Housing
6 Iowa City Property Management
Tax Increment Financing (TIF) Districts
Self-Supporting Municipal Improvement
District (SSMID) - Downtown
374
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND
Community Development Block Grant (CDBG) funds are provided to the City of Iowa
City on an annual basis from the U.S. Department of Housing and Urban Development
(HUD). CDBG funds are used throughout the community to address the needs of lower
income citizens. CDBG funds may be used for a variety of activities (e.g. public services,
public facilities, housing, economic development, fair housing, and job training). Iowa
City is an entitlement city (over 50,000 in population), and receives an annual allocation
from HUD based on a formula that looks at information such as poverty rates, age of
housing stock, etc. Congress approves the program budgets annually so the City's
allocation may change from year to year.
As part of Neighborhood Services, the Community Development office is responsible for
administering and coordinating activities relating to federal, state, and local community
development programs. This includes Community Development Block Grant (CDBG)
programs. CDBG funds are used to acquire property, construct new buildings,
rehabilitate existing buildings and owner-occupied homes, operate service agencies, and
encourage micro-enterprise development. Community Development staff coordinate
with local service agencies, small businesses, and lenders in the administration of these
programs.
The City created a citizen advisory group, the Housing and Community Development
Commission (HCDC), in 1995 to assess Iowa City's community development needs for
housing, jobs and services for low- and moderate-income residents, and to promote
public and private efforts to meet such needs. HCDC leads the CDBG/HOME allocation
process to determine what projects will be awarded funds based on priorities established
in CITY STEPS, Iowa City's Consolidated Plan for Housing, Jobs, and Services for Low-
Income Residents.
Fund Balance:
The CDBG fund has a budgeted ending fund balance of $10,793 in fiscal year 2026
versus an estimated ending fund balance of$10,793 in fiscal year 2025.
Revenues:
96.4% of revenue comes from Federal grants, with most of the remainder from loan
repayments. Federal grant revenue is budgeted to decrease from $1,089,215 in fiscal
year 2025 to an estimated $716,200 in fiscal year 2026, a decrease of 34.2%. This is
primarily due to carried over funding in fiscal year 2024 revised budget.
Expenditures:
Fiscal year 2026 expenditures represent a 28.5% decline from fiscal year 2025. This
reduction is primarily due to a reduction in aid to agencies due to decreased funding.
375
CDBG (2100)
Fund Summary
2023 2024 2026 2026 2026 2027
Actuals Actuals Budget Revised Budget Projected
Fund Balance,July 1 $ (14,936) $ 395 $ 56,543 $ 332 $ 109793 $ 10,793
Revenues:
Use Of Money And Property
Interest Revenues 13,785 13,256 13,785 13,785 - -
Intergovernmental
Federal Intergovernmental Revenue 1,049,130 781,849 731,382 1,089,215 7169200 716,200
Miscellaneous
Other Miscellaneous Revenue 972 1,555 44,000 44,000 19400 1,400
Other Financial Sources
Loans 111,922 132,013 97,400 97,400 269000 25,000
Total Revenues $ 1,175,809 $ 928,673 $ 886,567 $ 1,244,400 $ 7429600 $ 742,600
Expenditures:
Personnel 175,508 161,450 230,800 230,800 1099700 112,991
Services 898,286 749,829 562,506 799,919 6179600 617,600
Supplies 1,889 17,457 7,800 7,800 169300 15,606
Sub-Total Expenditures 1,075,683 928,736 801,106 1,038,519 7429600 746,197
Transfers Out:
Miscellaneous Transfers Out 84,795 - 75,000 195,420 -
Sub-Total Transfers Out 84,795 - 75,000 195,420 -
Total Expenditures&Transfers Out $ 1,160,478 $ 928,736 $ 876,106 $ 1,233,939 $ 7429600 $ 746,197
Fund Balance,June 30 395 332 67,004 10,793 109793 7,196
Restricted/Committed/Assigned - - - - - -
Unassigned Balance $ 395 $ 332 $ 67,004 $ 10,793 $ 109793 $ 7,196
% of Revenues 0% 0% 8% 1% 1% 1%
376
HOME GRANT FUND
The HOME Grant Fund accounts for HOME Investment Partnerships program (HOME)
funds that are provided to the City on an annual basis from the U.S. Department of
Housing and Urban Development (HUD). HOME grant funds are given directly to states
and local governments for the exclusive use of affordable housing activities. Iowa City
is an entitlement city (over 50,000 in population), and receives an annual allocation from
HUD based on a formula that looks at information such as poverty rates, age of housing
stock, etc. Congress approves the program budgets annually so the City's allocation
may change from year to year.
HOME funds are used throughout the community to address the housing needs of lower
income citizens. This is accomplished through:
• Acquisition of land and buildings
• Rehabilitation of existing housing
• Tenant-based rental assistance
• New construction of owner-occupied and rental housing
Fund Balance:
Budgeted fund balance at the end of fiscal year 2026 is $132,595, which is a 0% change
from the fiscal year 2025 revised estimate.
Revenues:
79.3% of the HOME Grant Fund's revenue is from federal grants with remainder coming
from loan repayments. Budgeted federal HOME grant funding is lower in fiscal year
2026 by $220,467 or 36.5% from fiscal year 2025 due to American Rescue Plan Act
funds expected to be received in fiscal year 2025.
Expenditures:
Fiscal year 2026 expenditures represent a 17.7% decrease from the fiscal year 2025
budget. This decrease is primarily due to the expenditure of the American Rescue Plan
Act funds to be received in fiscal year 2025.
377
HOME Grant (2110)
Fund Summary
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 112,965 $ 44 $ 131,805 $ (526) $ 132,595 $ 132,595
Revenues:
Use Of Money And Property
Interest Revenues 14,325 13,101 14,425 14,425 - -
Intergovernmental
Federal Intergovernmental Revenue 937,063 321,037 604,767 2,944,925 384,300 384,300
Miscellaneous
Other Miscellaneous Revenue 497 - 18,600 18,600 - -
Other Financial Sources
Loans 122,825 121,154 83,700 83,700 100,000 100,000
Total Revenues $ 1,074,710 $ 455,292 $ 721,492 $ 3,061,650 $ 484,300 $ 484,300
Expenditures:
Personnel 96,030 68,748 117,400 117,400 31,300 32,239
Services 1,090,322 385,042 463,471 2,803,629 446,000 454,920
Supplies 1,279 2,072 7,500 7,500 7,000 7,500
Sub-Total Expenditures 1,187,631 455,862 588,371 2,928,529 484,300 494,659
Total Expenditures&Transfers Out $ 1,187,631 $ 455,862 $ 588,371 $ 2,928,529 $ 484,300 $ 494,659
Fund Balance,June 30 44 (526) 264,926 132,595 132,595 122,236
Restricted/Committed/Assigned - - - - - -
Unassigned Balance $ 44 $ (526) $ 264,926 $ 132,595 $ 132,595 $ 122,236
%of Revenues&Transfers In 0% 0% 37% 4% 27% 25%
378
ROAD USE TAX FUND
The Road Use Tax Fund (RUTF) accounts for revenue sharing from state taxes related to
transportation (road use taxes). The City's use of road use taxes is restricted to street and
storm sewer maintenance, repair, and construction including engineering, streetlights, traffic
signs and signals, snow removal, street cleaning, right-of-way maintenance, etc.
Fund Balance:
Road Use Tax Fund's revised fund balance on June 30, 2025 is projected to be $6,366,129, a
decrease of$374,400 or 5.6% from the fiscal year 2024 year-end balance. This decrease is
primarily due to a conservative estimate in Road Use Tax revenue.
The fiscal year 2026 estimated fund balance is budgeted to decrease by another $1,269,600 to
$5,096,529. This decrease is due to a one-time increase in capital projects funding.
Fund Balance (1)
$8,000,000
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0 FY2023 FY2024 FY2025 FY2026 FY2027
Unassigned $6,170,699 $6,740,529 $6,366,129 $5,096,529 $4,757,340
(1) FY25-FY27 figures are estimates
The Road Use Tax Fund borrowed $1.4 million from the Landfill Cell Replacement Reserve
during fiscal year 2019 to help construct portions of the new Public Works Facility. The
following is a summary of that loan:
Principal Total
Final Outstanding as Payment FY26 FY26
Loan Date Loan Amount Payment of 6/30/25 FY26 Principal Interest
2019 Public Works
Facility Loan 6/30/2019 $ 1,400,000 2036 $ 969,644 $ 93,173 $ 79,168 $ 14,005
379
Revenues:
Road use taxes include gasoline taxes, weight taxes, and license fees collected through the
State and deposited into the Iowa Road Use Tax Fund. Road use taxes are allocated to cities
on a per capita basis based on the U.S. Census Bureau figures, which are updated every ten
years. Under the current distribution formula, receipts into the RUTF are distributed according
to a formula of 47.5 percent for the state primary road system, 24.5 percent for secondary
county roads, 8 percent for farm-to-market county roads, and 20 percent for city streets. In
March 2015, a $.10 per gallon fuel excise tax increase was passed by the State.
In 2008, an additional source of state revenue was established through legislation creating a
separate "TIME-21" funding stream. This revenue is dedicated primarily to maintenance and
construction of certain primary highways in the state (60 percent), but also of secondary roads
(20 percent) and municipal streets (20 percent). The new revenue stream was created by
changing certain vehicle registration fees and schedules and by increasing trailer and title fees.
In fiscal year 2026, Road Use Tax Fund revenues are projected to be $10.8 million, which is a
2.9% increase over the fiscal year 2025 budgeted revenue. Road Use Tax Fund revenues are
expected to take a slight decrease during fiscal year 2025 due to conservative estimates. We
are expecting the revenues to increase in both fiscal years 2025 & 2026. Road Use Tax shared
revenue represents 98.5% of the revenue in the Road Use Tax Fund.
Revenue Trends
$14,000,000
$12,000,000
$10,000,000
Transfer IN
$8,000,000
■Other Financial Sources
$6,000,000 ■Miscellaneous
■Charges for Services
$4,000,000 Intergovernmental
$2,000,000
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
380
Expenditures:
Fiscal year 2026 budgeted expenditures, excluding transfers out, are higher than fiscal year
2025 expenditures by $170,600. This is primarily due to an increase in administrative charges.
Expenditure Trends
$9,000,000
$8,000,000
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
2023 Actual 2024 Actual 2025 Budget 2025 Revised 2026 Budget 2027 Projected
Personnel ■Services ■Supplies Capital Outlay
Long-term Projections:
Projected Revenues vs Expenditures
$13,000,000
$12,500,000 —
$12,000,00O
$1 1,500,000
$1 1,000,000
$10,500,000
$10,000,000
2025 2026 2027 2028 2029 2030
Revised Budget Projected Projected Projected Projected
Total Revenues Total Expenses
Future revenues for the Road Use Tax Fund are projected to increase only 1% each year. The
City's population has grown substantially since the last census, but revenue growth is being
projected conservatively until a more definitive pattern develops.
Future expenditures are projected with the assumptions that personnel related expenditures will
grow at a 3% rate annually and services and supplies will grow at a 2% rate annually.
The structural deficit in the Road Use Tax fund persists despite the revenue growth because
there has also been substantial growth in the operating expenditures. The fund deficit may
have to be addressed through expenditure or capital funding cuts at some point in the future.
381
Road Use Tax (2200)
Fund Summary
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 5,087,054 $ 6,170,699 $ 5,273,012 $ 6,740,529 $ 693669129 $ 5,096,529
Revenues:
Intergovernmental
Federal Intergovernmental Revenue 38 242,439 - - - -
Disaster Assistance 3,088 27,149 - - - -
Road Use Tax 10,346,324 10,580,120 10,500,000 10,500,000 1098009000 10,908,000
Charges For Fees And Services
Building&Development 68,535 75,708 68,500 68,500 1009000 100,000
Miscellaneous
Other Miscellaneous Revenue 93,425 114,005 81,400 81,400 629700 62,700
Other Financial Sources
Sale Of Assets 144 - - - - -
Sub-Total Revenues 10,511,554 11,039,421 10,649,900 10,649,900 1099629700 11,070,700
Transfers In:
Transfers ln-GovtActivities 647,269 738,432 697,100 697,100 6839300 601,700
Sub-Total Transfers In 647,269 738,432 697,100 697,100 6839300 601,700
Total Revenues&Transfers In $ 11,158,823 $ 11,777,853 $ 11,347,000 $ 11,347,000 $ 1196469000 $ 11,672,400
Expenditures:
Road Use Tax Administration 101,106 99,820 98,700 98,700 979600 99,450
Sidewalk Inspection 86,781 85,266 151,500 151,500 1479300 148,025
Traffic Engineering 1,542,166 1,539,805 1,394,900 1,413,700 194379700 1,473,445
Streets System Maintenance 5,246,629 5,723,557 6,320,200 6,321,300 694739300 6,661,069
Sub-Total Expenditures 6,976,682 7,448,448 7,965,300 7,985,200 891669800 8,381,989
Transfers Out:
Capital Projects Fund 2,615,000 3,245,000 3,200,000 3,278,000 492009000 3,160,000
Interfund Loan Repayment to Landfill 75,687 76,786 78,000 78,000 799200 80,400
Miscellaneous Transfers Out 407,809 437,789 380,200 380,200 3809600 389,200
Sub-Total Transfers Out 3,098,496 3,759,575 3,658,200 3,736,200 496699800 3,629,600
Total Expenditures&Transfers Out $ 10,075,178 $ 11,208,023 $ 11,623,500 $ 11,721,400 $ 1298169600 $ 12,011,589
Fund Balance,June 30 6,170,699 6,740,529 4,996,512 6,366,129 690969629 4,757,340
Restricted/Committed/Assigned - - - - - -
Unassigned Balance $ 6,170,699 $ 6,740,529 $ 4,996,512 $ 6,366,129 $ 690969629 $ 4,757,340
% of Revenues&Transfers In 55% 57% 44% 56% 44% 41%
382
Public Works Department
Division: Streets Operations
Activity: Road Use Tax Administration (710310)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues&Transfers In:
Intergovernmental
Road Use Tax 10,346,324 10,580,120 10,500,000 10,500,000 10,800,000 10,908,000
Transfers In-Govt Activities 647,269 738,432 697,100 697,100 683,300 600,799
Total Revenues&Transfers In $ 10,993,593 $ 11,318,552 $ 11,197,100 $ 11,197,100 $ 11,383,300 $ 11,508,799
Expenditures:
Services 101,106 99,820 98,700 98,700 97,600 99,450
Total Expenditures $ 101,106 $ 99,820 $ 98,700 $ 98,700 $ 97,600 $ 99,450
Division: Streets Operations
Activity: Sidewalk Inspection (710220)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Intergovernmental
Disaster Assistance 2,901 - - - - -
Charges For Fees And Services
Building& Development 68,535 75,708 68,500 68,500 100,000 100,000
Miscellaneous
Other Miscellaneous Revenue 40 797 - - -
Total Revenues $ 71,476 $ 76,505 $ 68,500 $ 68,500 $ 100,000 $ 100,000
Expenditures:
Personnel 4,324 4,358 21,100 21,100 17,900 18,437
Services 304 809 9,700 9,700 8,700 8,874
Supplies 135 - 700 700 700 714
Capital Outlay 82,018 80,099 120,000 120,000 120,000 120,000
Total Expenditures $ 86,781 $ 85,266 $ 151,500 $ 151,500 $ 147,300 $ 148,025
Capital Outlay 2026 2026 2026
Sidewalk And R.O.W. Repairs 120,000 120,000 120,000
Total Capital Outlay $ 120,000 $ 120,000 $ 120,000
383
Division: Streets Operations
Activity: Traffic Engineering (710320)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Intergovernmental
Federal Intergovernmental Revenue - 17,945
Disaster Assistance 527 1,994 - - -
Miscellaneous
Other Miscellaneous Revenue 31,955 58,726 24,300 24,300 16,600 15,500
Other Financial Sources
Sale Of Assets 144 - - - - -
Total Revenues $ 32,626 $ 78,665 $ 24,300 $ 24,300 $ 16,600 $ 15,500
Expenditures:
Personnel 648,055 655,149 682,500 682,500 699,100 720,073
Services 477,677 522,699 511,000 529,800 631,200 541,824
Supplies 184,208 215,259 194,400 194,400 207,400 211,548
Capital Outlay 232,226 146,698 7,000 7,000 - -
TotalExpenditures $ 1,542,166 $ 1,539,805 $ 1,394,900 $ 1,413,700 $ 1,437,700 $ 1,473,445
Personnel Services-FTE 2023 2024 2026 2026 2026
Electrician-Traffic Eng 2.00 2.00 3.00 3.00 3.00
Electronics Tech/Traffic Eng 1.00 1.00 1.00 1.00 1.00
M.W. III-Streets - - - - 1.00
Signs& Pavement Markings Technician - - - - 1.00
Total Personnel 3.00 3.00 4.00 4.00 6.00
Capital Outlay 2026 2026 2026
Traffic Signal Equipment 7,000 7,000
Total Capital Outlay $ 7,000 $ 7,000 $
384
Division: Streets Operations
Activity: Streets System Maintenance(710330)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Intergovernmental
Federal Intergovernmental Revenue 38 224,494
Disaster Assistance (340) 25,155 - - -
Miscellaneous
Other Miscellaneous Revenue 61,430 54,482 57,100 57,100 47,200 47,200
Total Revenues $ 61,128 $ 304,131 $ 57,100 $ 57,100 $ 47,200 $ 47,200
Expenditures:
Personnel 2,706,473 2,799,873 3,045,400 3,045,400 3,064,300 3,156,229
Services 1,750,600 1,929,845 2,089,300 2,090,400 2,262,600 2,307,852
Supplies 764,734 805,256 830,500 830,500 879,400 896,988
Capital Outlay 24,822 188,583 355,000 355,000 267,000 300,000
Total Expenditures $ 5,246,629 $ 5,723,557 $ 6,320,200 $ 6,321,300 $ 6,473,300 $ 6,661,069
Personnel Services-FTE 2023 2024 2026 2026 2026
Asset Management Technician - 0.25 0.25 0.25 0.26
Assistant Streets Superintendent 1.00 1.00 1.00 1.00 1.00
M.W. I-Streets 8.00 8.00 8.00 8.00 8.00
M.W. II-Streets 7.00 7.00 7.00 7.00 7.00
M.W. III-Lead Sweeper Operator 1.00 1.00 1.00 1.00 1.00
M.W. III-Streets 7.00 7.00 7.00 7.00 6.00
Signs& Pavement Markings Technician 1.00 1.00 1.00 1.00 -
Sr Clerk/Typist-Streets 1.00 1.00 1.00 1.00 1.00
Sr M.W.-Streets 2.00 2.00 2.00 2.00 2.00
Streets Superintendent 1.00 1.00 1.00 1.00 1.00
Total Personnel 29.00 29.25 29.25 29.25 27.26
Capital Outlay 2026 2026 2026
End Loader 260,000
Truck 17,000
Grader 200,000 200,000 -
Leaf Box 60,000 60,000
Rock Crushing 50,000 50,000
Trailer(3) 45,000 45,000 -
Total Capital Outlay $ 355,000 $ 355,000 $ 267,000
385
OTHER SHARED REVENUE FUND
This fund accounts for federal, state, local, and private grants, including Hazard Mitigation Grant
Project (HMGP) Buyout, Supplemental Community Development Block Grants (CDBG), Invest
Health, and American Rescue Plan Act (ARPA). Individual programs may provide public
assistance for business and residential flood recovery efforts, the acquisition and removal of
properties within the flood plain, down payment assistance for owner-occupied affordable
housing, and a variety of other purposes to improve living and housing in Iowa City. The City's
role in many of grant programs is to manage pass-through grants and distribute them to Iowa
City businesses and residents.
The American Rescue Plan Act (ARPA) funds are being housed within this fund. On March 11,
2021, President Biden signed the American Rescue Plan Act (ARPA) into law. This legislation
established the Coronavirus State and Local Fiscal Recovery Fund (SLFRF), which provides
significant resources to state, local, territorial, and Tribal governments to support urgent COVID-
19 response efforts, replace lost public sector revenue and restore service levels, support
immediate financial stabilization for households and businesses, and address public health and
economic challenges caused by the pandemic and that have disproportionately impacted
certain populations.
The U.S. Treasury has allocated $18.3 million to the City of Iowa City. The City received
approximately half of this amount in May 2021 and anticipates receiving the remaining balance
around May 2022. SLFRF dollars are intended to both address emergency stabilization needs
and help localities make long-term, transformative investments (especially in underserved
populations) through careful planning and extensive public input.
386
Other Shared Revenue (2300)
Fund Summary
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 16,363,059 $ 14,321,198 $ 93,700 $ 3,545,051 $ 55,100 $
Revenues:
Use Of Money And Property
Interest Revenues 432,888 637,670 30,000 30,000 30,000
Intergovernmental
Federal Intergovernmental Revenue 173,586 16,278 - 932,728 490,000 3,037,000
Disaster Assistance 2,069 - - - - -
Sub-Total Revenues 608,543 653,948 30,000 962,728 520,000 3,037,000
Transfers In:
Miscellaneous Transfers In 2,662 - - - - -
Sub-Total Transfers In 2,662 - - - - -
Total Revenues&Transfers In $ 611,205 $ 653,948 $ 30,000 $ 962,728 $ 520,000 $ 3,037,000
Expenditures:
Personnel 67,310 87,457 122,800 122,800 273,900 160,200
Services 2,585,756 857,393 900 4,329,879 301,200 2,876,800
Supplies - 199 - - - -
CapitalOutlay - 25,737 - - - -
Sub-Total Expenditures 2,653,066 970,786 123,700 4,452,679 575,100 3,037,000
Transfers Out:
Miscellaneous Transfers Out - 10,459,309 - - - -
Sub-Total Transfers Out - 10,459,309 - - - -
Total Expenditures $ 2,653,066 $ 11,430,095 $ 123,700 $ 4,452,679 $ 575,100 $ 3,037,000
Fund Balance,June 30 14,321,198 3,545,051 - 55,100 - -
Restricted/Committed/Assigned - - -
Unassigned Balance $ 14,321,198 $ 3,545,051 $ $ 55,100 $ $
%of Revenues&Transfers In 2343% 542% 0% 6% 0% 0%
Personnel Services-FTE 2023 2024 2025 2025 2026
Housing Counselor - - - - 1.00
Senior Housing Developer 1.00
Total Personnel - 2.00
387
METROPOLITAN PLANNING ORGANIZATION (MPOJC)
OF JOHNSON COUNTY
The Metropolitan Planning Organization (MPOJC) of Johnson County Fund is a special
revenue fund that accounts for the operations of the MPO.
Funding for the MPOJC is derived from multiple sources including the City's General
Fund and the Road Use Tax Fund. Contributions are also received from the MPOJC's
other government members in Johnson County and from State of Iowa grants.
Fund Balance:
The MPOJC's fund balance for fiscal year 2026 will decrease $5,000 or 1.0% over fiscal
year revised 2025 balance of$515,399.
Revenues:
Revenues and transfers-in for fiscal year 2026 are expected to increase by $5,000
or .6% primarily due an increase in the transfer-in from general fund and RUT.
Expenditures:
Expenditures are budgeted lower in fiscal year 2026 by $108,110 or 11.0% over fiscal
year revised 2025. Services expenditures account for most of the decrease totaling
$111,410 due to the completion of the Bus Rapid Transit study in 2025.
388
Metro Planning Organization of Johnson County (2350)
Fund Summary
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 534,206 $ 537,564 $ 437,564 $ 633,509 $ 6169399 $ 510,399
Revenues:
Use Of Money And Property
Interest Revenues 13,921 29,888 2,000 2,000 29000 2,000
Intergovernmental
Federal Intergovernmental Revenue 230,000 230,000 280,000 280,000 2809000 280,000
Local 28E Agreements 109,624 170,910 171,000 171,000 1729100 184,147
Miscellaneous
Other Miscellaneous Revenue 17,626 143,569 15,000 15,000 159000 15,000
Sub-Total Revenues 371,171 574,367 468,000 468,000 4699100 481,147
Transfers In:
Transfer-In from General Fund and RUT 401,943 424,378 394,600 394,600 3989600 411,500
Sub-Total Transfers In 401,943 424,378 394,600 394,600 3989600 411,500
Total Revenues&Transfers In $ 773,114 $ 998,745 $ 862,600 $ 862,600 $ 8679600 $ 892,647
Expenditures:
Metro Planning Org of Johnson County 769,756 902,800 862,600 980,710 8729600 897,044
Total Expenditures $ 769,756 $ 902,800 $ 862,600 $ 980,710 $ 8729600 $ 897,044
Fund Balance,June 30 537,564 633,509 437,564 515,399 6109399 506,002
Restricted/Committed/Assigned - - - - - -
Unassigned Balance $ 537,564 $ 633,509 $ 437,564 $ 515,399 $ 6109399 $ 506,002
% of Revenues and Transfers In 70% 63% 51% 60% 69% 57%
389
Neighborhood and Development Services Department
Division: Metro Planning Org of Jo Co
Activity: Metro Planning Org of Jo Co (610810)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues&Transfers In:
Use Of Money And Property
Interest Revenues 13,921 29,888 2,000 2,000 2,000 2,000
Intergovernmental
Federal Intergovernmental Revenue 230,000 230,000 280,000 280,000 280,000 280,000
Local 28E Agreements 109,624 170,910 171,000 171,000 172,100 184,147
Miscellaneous
Other Miscellaneous Revenue 17,626 143,569 15,000 15,000 16,000 15,000
Transfer-In from General Fund and RUT 401,943 424,378 394,600 394,600 398,600 406,500
Total Revenues&Transfers In $ 773,114 $ 998,745 $ 862,600 $ 862,600 $ 867,600 $ 887,647
Expenditures:
Personnel 611,504 600,333 697,200 697,200 699,200 720,176
Services 141,518 293,117 156,700 274,810 163,400 166,668
Supplies 16,734 9,350 8,700 8,700 10,000 10,200
Total Expenditures $ 769,756 $ 902,800 $ 862,600 $ 980,710 $ 872,600 $ 897,044
Personnel Services-FTE 2023 2024 2026 2026 2026
Associate Planner 3.00 3.00 3.00 3.00 3.00
Development Services Assistant 0.20 0.20 0.20 0.20 0.20
MPO Director 1.00 1.00 1.00 1.00 1.00
Sr.Associate Planner 1.00 1.00 1.00 1.00 1.00
Total Personnel 5.20 5.20 5.20 5.20 6.20
390
EMPLOYEE BENEFITS FUND
This fund accounts for annual employee benefit costs for the General Fund and a share
of Road Use Tax employees. Costs include health, dental, life and disability insurance;
employer-share FICA and IPERS retirement contributions; Chapter 411 Police and Fire
retirement contributions, accidental disability and on-the-job injury medical claims; and
worker's compensation insurance.
Legal authority for the fund is established by two sections of Iowa code. Iowa State Code
chapter 386.6.1 provides authority for municipalities to establish a fund for the purpose of
"accounting for pension and related employee benefit funds as provided by the City
Finance Committee", while also providing the authority to levy a tax in the amount
necessary to meet these obligations. Chapter 545.4 of the Administrative Code of Iowa
provides the City Finance Committee's definition of eligible benefits and how they are must
be accounted for.
Fund Balance:
During the 2009 legislative session, a bill was passed amending section 411.I6(5)(c)(2) of
the Iowa State Code. This amendment added a presumption for police and fire personnel,
that any infectious disease and/or cancer is presumed to have been contracted during the
performance of the duties, placing fiduciary responsibility for all related medical claims
upon the employer. As with other accidental disability and on-the-job medical claims, fund
reserves will be utilized to prevent a spike in the tax levy in any given year from such
claims. For this reason, fund balance is recommended to be between 25% and 35% of
total fund revenues. The fund balances versus revenues since fiscal year 2022 are as
follows:
2023 2024 2025 2025 2026 2027
Employee Benefits Fund Actual Actual Budget Revised Budget Projected
Revenues $ 14,856,963 $ 14,866,122 $ 15,335,900 $ 15,335,900 $ 15,279,200 $ 15,651,173
Fund Balance $ 4,287,577 $ 3,577,050 $ 3,870,295 $ 3,541,825 $ 3,541,825 $ 3,128,532
Percentage 28.86% 24.06% 25.24% 23.09% 22.63% 21.89%
Revenues:
The Employee Benefits property tax levy rate for fiscal year 2025 is $3.34415 per$1,000
of valuation. For fiscal year 2026 the property tax levy rate will be $3.26096. Property
tax revenues make up nearly 95.1% of the Employee Benefits Fund's revenues.
Property tax revenue increased by $25,200 or 0.2% from fiscal year 2025 to fiscal year
2026.
391
Expenditures:
Transfers out to the General Fund and the Road Use Tax Fund for employee benefit
costs totals $13,562,300 in fiscal year 2026. This accounts for 88.8% of the fund's
expenditures in fiscal year 2026, and they decreased by $91,925 or 0.6% over fiscal
year 2025.
Long-term Projections:
Projected Revenues vs Expenditures
$18,000,000
$17,500,000
$17,000,000
$16,500,000
$16,000,000
$15,500,000
$15,000,000
$14,500,000
$14,000,000
2025 2026 2027 2028 2029 2030
Revised Budget Projected Projected Projected Projected
Total Revenue --*--Total Expenses
Employee Benefits revenue is heavily dependent upon property tax revenues. Property
tax revenues are estimated to have a 3% increase every year.
Future expenditures are projected with the assumptions that personnel related
expenditures will grow at a 3% rate annually and services will grow at a 2% rate
annually. A large proportion of expenditures for the Employee Benefits Fund is the
transfers out to the General Fund and Road Use Tax Fund to cover personnel benefits
expense. These transfers are projected to grow at the same level as the property tax
revenues.
392
Employee Benefits (2400)
Fund Summary
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 4,130,695 $ 4,287,577 $ 3,905,520 $ 3,577,050 $ 396419826 $ 3,541,825
Revenues:
Property Taxes 14,081,670 13,963,624 14,503,900 14,503,900 1496299100 14,964,973
Other City Taxes
Gas/Electric Excise Tax 167,663 160,034 140,400 140,400 1409400 140,400
Mobile Home Tax 11,332 10,266 11,300 11,300 119300 11,300
Intergovernmental
Property Tax Credits 257,665 346,316 296,100 296,100 2089600 144,700
State 28E Agreements 338,633 384,249 384,200 384,200 3899800 389,800
Miscellaneous
Other Miscellaneous Revenue - 359 - - - -
Sub-Total Revenues 14,856,963 14,864,848 15,335,900 15,335,900 1692799200 15,651,173
Transfers In:
Transfers In-Govt Activities - 1,274 - - - -
Sub-Total Transfers In - 1,274 - - - -
Total Revenues&Transfers In $ 14,856,963 $ 14,866,122 $ 15,335,900 $ 15,335,900 $ 1692799200 $ 15,651,173
Expenditures:
General Government Employee Benefits 497,136 604,088 478,925 478,925 4719400 481,511
Public Safety Employee Benefits 712,331 1,135,820 668,000 668,000 192469600 1,257,955
Sub-Total Expenditures 1,209,467 1,739,908 1,146,925 1,146,925 197169900 1,739,466
Transfers Out:
Employee Benefits Levy 13,490,614 13,836,741 14,224,200 14,224,200 1396629300 14,325,000
Sub-Total Transfers Out 13,490,614 13,836,741 14,224,200 14,224,200 1396629300 14,325,000
Total Expenditures&Transfers Out $ 14,700,081 $ 15,576,649 $ 15,371,125 $ 15,371,125 $ 1692799200 $ 16,064,466
Fund Balance,June 30 4,287,577 3,577,050 3,870,295 3,541,825 396419826 3,128,532
Restricted/Committed/Assigned - - - - - -
Unassigned Balance $ 4,287,577 $ 3,577,050 $ 3,870,295 $ 3,541,825 $ 396419826 $ 3,128,532
% of Revenues 29% 24% 25% 23% 23% 20%
393
Finance Department
Division: Finance Administration
Activity: General Government Employee Benefits (310640)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Property Taxes 14,081,670 13,963,624 14,503,900 14,503,900 14,629,100 14,964,973
Other City Taxes
Gas/Electric Excise Tax 178,995 160,034 140,400 140,400 140,400 140,400
Mobile Home Tax - 10,266 11,300 11,300 11,300 11,300
Intergovernmental
Property Tax Credits 257,665 346,316 296,100 296,100 208,600 144,700
Total Revenues $ 14,518,330 $ 14,480,240 $ 14,951,700 $ 14,951,700 $ 14,889,400 $ 15,261,373
Expenditures:
Personnel 56,083 63,164 63,500 63,500 68,300 70,349
Services 441,053 540,924 415,425 415,425 403,100 411,162
Total Expenditures $ 497,136 $ 604,088 $ 478,925 $ 478,925 $ 471,400 $ 481,511
Personnel Services-FTE 2023 2024 2026 2026 2026
Finance Director 0.05 0.05 0.05 0.05 0.06
Risk&Finance Assistant 0.50 0.50 0.50 0.50 0.60
Total Personnel 0.55 0.55 0.55 0.55 0.66
Division: Finance Administration
Activity: Public Safety Employee Benefits(310650 -310660)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Intergovernmental
State 28E Agreements 338,633 384,249 384,200 384,200 389,800 389,800
Miscellaneous
Other Miscellaneous Revenue - 359 - - -
Total Revenues $ 338,633 $ 384,608 $ 384,200 $ 384,200 $ 389,800 $ 389,800
Expenditures:
Services 712,331 1,135,820 668,000 668,000 1,246,600 1,257,955
Total Expenditures $ 712,331 $ 1,135,820 $ 668,000 $ 668,000 $ 1,246,600 $ 1,257,955
394
EMERGENCY LEVY FUND
The Emergency Levy Fund accounts for the collection and disbursement of the
Emergency property tax levy.
Legal authority for the fund is established by Iowa State Code chapter 384.13 which
provides authority for municipalities to establish an emergency fund and certify a property
tax levy not to exceed $.27 per $1,000 of valuation. The City must be at its General Fund
property tax levy limit of $8.10 for the City to be able to utilize the Emergency levy. In
2023, Iowa House File 718 eliminated this levy. This fund will continue to operate until all
funds have been utilized.
On August 6, 2019, the City Council declared a climate crisis for the City and accelerated
the City's goals for carbon emission reduction to reach net-zero emissions by the year
2050. As a result of this declaration, the City Council has accepted an action plan in their
effort to accomplish this goal. The Emergency property tax levy was being utilized to
enhance and support efforts to reduce carbon emissions city-wide and within City
operations.
395
Emergency Levy(2450)
Fund Summary
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 1,205,796 $ 1,157,208 $ 1,231,984 $ 1,192,635 $ 1,022,062 $ 851,662
Revenues:
Property Taxes 842,167 835,108 - - - -
Other City Taxes
Gas/Electric Excise Tax 10,027 9,571
Mobile Home Tax 678 614 - - -
Intergovernmental
Property Tax Credits 15,410 20,712 9,200 9,200 4,600
Local 28E Agreements - 8,500 - - -
Total Revenues $ 868,282 $ 874,505 $ 9,200 $ 9,200 $ 4,600 $ -
Expenditures:
Services 346,059 442,297 - - 75,000 75,000
Supplies 52,133 43,131 - - - -
CapitalOutlay 168,678 28,650 125,000 179,773 100,000 100,000
Sub-Total Expenditures 566,870 514,078 125,000 179,773 175,000 175,000
Transfers Out:
Capital Projects Fund 350,000 325,000 - - - -
Sub-Total Transfers Out 350,000 325,000 - - - -
Total Expenditures&Transfers Out $ 916,870 $ 839,078 $ 125,000 $ 179,773 $ 175,000 $ 175,000
Fund Balance,June 30 1,157,208 1,192,635 1,116,184 1,022,062 851,662 676,662
Restricted/Committed/Assigned - - - - - -
Unassigned Balance $ 1,157,208 $ 1,192,635 $ 1,116,184 $ 1,022,062 $ 851,662 $ 676,662
%of Revenues 133% 136% 12132% 11109% 18514% #DIV/O!
396
AFFORDABLE HOUSING FUND
The Affordable Housing Fund was a new fund created during fiscal year 2016. The fund
accounts for developer fees and contributions towards the development of affordable
housing throughout the City.
During 2014, the City issued a Request for Proposals for the development of a parcel of
land that the City owns at the corner of Court and Linn Streets, which is also the former
site of St. Patrick Catholic Church. In the summer of 2015, C.A. Ventures was selected
as the developer for this property. As part of the development of this property, C.A.
Ventures agreed to contribute $1,000,000 to create the City's Affordable Housing Fund.
In fiscal year 2018, the City contributed $650,000 to the Affordable Housing Fund. In
fiscal years 2019 through 2024, the City has contributed $1,000,000 per year to this fund
from the General Fund. Another $1,030,000 is budgeted in fiscal year 2025 and
$800,000 in fiscal year 2026.
Prior to fiscal year 2020, City Council had directed that affordable housing funds to be
split three ways:
1) 50% to the Johnson County Housing Trust Fund,
2) 30% to be held for land banking or emergent situations determined by the City
Council,
3) 20% directed to HCDC for LIHTC support or supplemental aid through the
CDBG/HOME application process.
Starting in fiscal year 2020, City Council changed the allocation of the Affordable
Housing Fund as follows:
1) 70% to the Housing Trust Fund, which includes the LIHTC set-aside.
2) 7.5% to an Opportunity Fund
3) 7.5% to the Healthy Homes program
4) 10% to programs to help tenants secure housing. (70% is dedicated to a
security deposit program and 30% to a landlord risk mitigation fund)
5) 5% will be reserved for emergent situations. If balance at end of year,
converts to the Opportunity Fund.
Proposed allocation for fiscal year 2026 is as follows:
1) 62.5% to the Housing Trust Fund
2) 3.125% to an Opportunity Fund
3) 2.105% to the Healthy Homes program
4) 13.75% to programs to help tenants secure housing. (70% is dedicated to a
security deposit program and 30% to a landlord risk mitigation fund)
5) 18.52% will be reserved for emergent situations and winter shelter. If
balance at end of year, converts to the Opportunity Fund.
397
This fund has also received developer contributions for housing developments in the
Riverfront Crossings District. As a result of the inclusionary zoning code in this district,
developers must provide affordable housing units in new developments, or they may
make contributions into this fund instead. Over $5,500,000 in contributions have been
made into the Affordable Housing Fund because of these zoning code provisions.
These funds must be used in the Riverfront Crossings District.
In fiscal years 2026, the ending fund balance is projected to be $7,272,091, a $100,000
decrease from fiscal year 2025 due to transferring funds for rehabilitation expenditures
for the South District properties. Fund balance represents a combination of unspent
developer contributions from the Riverfront Crossings District and accumulated City
contributions.
398
Affordable Housing (2500)
Fund Summary
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July $ 5,281,899 $ 7,399,710 $ 7,399,710 $ 7,372,091 $ 7,372,091 $ 7,272,091
Revenues:
Use Of Money And Property
Interest Revenues 152,716 359,414 - - - -
Charges for Fees&Services
Building &Development 2,038,439 -
Other Financial Sources
Loans 13,111 13,161
Sub-Total Revenues 2,204,266 372,575 - - - -
Transfers In:
Transfer-In from General Fund 1,000,000 1,000,000 1,030,000 1,030,000 800,000 800,000
Sub-Total Transfers In 1,000,000 1,000,000 1,030,000 1,030,000 800,000 800,000
Total Revenues&Transfers In $ 3,204,266 $ 1,372,575 $ 1,030,000 $ 1,030,000 $ 800,000 $ 800,000
Expenditures:
Services 1,019,473 1,360,094 880,000 880,000 760,000 760,000
Capital Outlay 66,982 40,100 150,000 150,000 40,000 40,000
Sub-Total Expenditures 1,086,455 1,400,194 1,030,000 1,030,000 800,000 800,000
Transfers Out:
Miscellaneous Transfers Out - - - - 100,000 100,000
Sub-Total Transfers Out - - - - 100,000 100,000
Total Expenditures $ 1,086,455 $ 1,400,194 $ 1,030,000 $ 1,030,000 $ 900,000 $ 900,000
Fund Balance,June 30 7,399,710 7,372,091 7,399,710 7,372,091 7,272,091 7,172,091
Restricted/Committed/Assigned - - - - - -
Unassigned Balance $ 7,399,710 $ 7,372,091 $ 7,399,710 $ 7,372,091 $ 7,272,091 $ 7,172,091
%of Revenues and Transfers In 300% 300% 718% 200% 909% 897%
399
IOWA CITY PROPERTY MANAGEMENT FUND
In 2003, City Council voted to support the development of affordable housing by
committing to the construction of 17 housing units in conjunction with The Housing
Fellowship. The City owns and operates ten (10) of the rental units. The remaining seven
(7) units are owned and operated by The Housing Fellowship. This fund accounts for the
operation of the ten units owned by the City and are known as the Peninsula Apartments.
Funding for the Peninsula Apartments included an Economic Development Grant, CDBG
funds, and HOME funds. In addition, general obligation bonds were issued to finance a
$410,000 loan to The Housing Fellowship. The internal loan payments are accounted for
in this fund and are payable to the City's Debt Service Fund.
Also, as part of the financing structure, The Housing Fellowship issued an interest-only
loan to the City for $210,784 for the Peninsula Apartments. The repayment of the full
principal balance will be due in a balloon payment in fiscal year 2026. These interest-only
payments are accounted for in this fund.
In fiscal year 2017, the City entered into a public-private partnership with a developer to
construct a 126-unit apartment building and a 117-space parking ramp in the City Hall
parking lot. The apartment building is known as the Augusta Place. From that
development, the City purchased 60 of the parking spaces and six one-bedroom rental
units. The sale of the six rental units was complete in fiscal year 2020. The City operates
the six rental units as permanent affordable housing.
In fiscal year 2022, the City purchased eight townhouses and duplexes in the South
District with the intent of eventually converting each rental until to an owner-occupied unit.
While the units remain occupied with tenants, rents and expenses to maintain the units
will be housed within this fund until such time that the units are vacated. At this time,
expenses for renovations of the units and sale of the units will be transferred to the General
Fund. Three duplexes have been vacated, rehabilitated, and sold to six income eligible
homeowners.
In fiscal year 2023, the City purchased three houses (5 rental units) near the railroad in
central Iowa City with the intent of eventually utilizing the properties as part of a railway
project. Until the potential of that project is decided, the houses remain occupied with
tenants and rents and expenses to maintain the houses will be housed within this fund
until such time that the units are vacated.
400
In fiscal year 2025, the City utilized American Rescue Plan Act (ARPA) funds to
purchase three 3-bedroom townhomes at 4673 Herbert Hoover Highway Units A, B, and
C (Legacy Condos) and two vacant lots at 1002 and 1006 N. Summit Street for the
future development of up to 36 units of affordable housing. Both the Legacy Condos
and the multi-family development to be constructed on N. Summit Street will be operated
by the Housing Authority as income and rent restricted permanent affordable housing.
The Iowa City Property Management Fund accounts for the operations of the City-owned
rental units in these seven developments.
Fund Balance: The fiscal year 2026 ending fund balance is projected at $179,936. The
reduced fund balance is due to the$210,784 loan balloon payment due in fiscal year 2026.
Revenues: Rental income is projected at $259,400 in fiscal year 2026, an increase of
17.1% from fiscal year 2025. This is due to an increase primarily in Railroad Rentals.
Expenditures: Expenditures are budgeted to increase by$116,575 or 38.7% in fiscal year
2026 primarily due to the Peninsula loan balloon payment.
401
Iowa City Property Management (2510)
Fund Summary
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 233,030 $ 345,486 $ 365,245 $ 408,086 $ 3339386 $ 179,936
Revenues:
Use Of Money And Property
Interest Revenues 9,668 20,290 5,000 5,000 59000 5,000
Rents 254,739 231,934 221,575 221,575 2699400 259,400
Miscellaneous
Other Miscellaneous Revenue 45 - - - -
Total Revenues $ 264,452 $ 252,224 $ 226,575 $ 226,575 $ 2649400 $ 264,400
Expenditures:
Iowa City Property Management 2,765 1,978 3,000 3,000 49500 4,500
Peninsula Apartments 57,463 72,174 76,000 76,000 2729600 62,934
Augusta Place Apartments 4,962 3,258 4,900 4,900 69200 6,324
South District Townhomes 68,837 59,290 60,525 60,525 639700 54,774
Railroad Rental Units 17,969 52,924 28,350 153,350 379700 38,454
Legacy Condos - - - - 379460 38,199
Summit Street - - - 3,500 59800 5,916
Total Expenditures $ 151,996 $ 189,624 $ 172,775 $ 301,275 $ 4179860 $ 211,101
Fund Balance,June 30 345,486 408,086 419,045 333,386 1799936 233,235
Restricted/Committed/Assigned - - - - - -
Unassigned Balance $ 345,486 $ 408,086 $ 419,045 $ 333,386 $ 1799936 $ 233,235
% of Revenues 227% 215% 243% 111% 43% 110%
402
Neighborhood and Development Services Department
Division: Neighborhood Services
Activity: Iowa City Property Management(490191)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Expenditures:
Personnel 2,765 1,978 3,000 3,000 4,600 4,500
Total Expenditures $ 2,765 $ 1,978 $ 3,000 $ 3,000 $ 4,600 $ 4,500
Division: Neighborhood Services
Activity: Peninsula Apartments (490192)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 9,668 20,290 5,000 5,000 6,000 5,000
Rents 84,050 77,332 84,100 84,100 70,000 70,000
Total Revenues $ 93,718 $ 97,622 $ 89,100 $ 89,100 $ 76,000 $ 75,000
Expenditures:
Services 41,088 55,205 58,400 58,400 61,700 62,934
Other Financial Uses 16,375 16,969 17,600 17,600 210,800
Total Expenditures $ 57,463 $ 72,174 $ 76,000 $ 76,000 $ 272,600 $ 62,934
Division: Neighborhood Services
Activity: Augusta Place Apartments (490116)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Rents 48,608 50,448 48,600 48,600 60,400 50,400
Total Revenues $ 48,608 $ 50,448 $ 48,600 $ 48,600 $ 60,400 $ 50,400
Expenditures:
Services 4,962 3,258 4,900 4,900 6,200 6,324
Total Expenditures $ 4,962 $ 3,258 $ 4,900 $ 4,900 $ 6,200 $ 6,324
Division: Neighborhood Services
Activity: South District(490193)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Rents 98,631 75,904 60,525 60,525 60,000 60,000
Miscellaneous
Other Miscellaneous Revenue 45 - - - - -
Total Revenues $ 98,676 $ 75,904 $ 60,525 $ 60,525 $ 60,000 $ 60,000
Expenditures:
Personnel - 4,526 - - - -
Services 58,002 50,307 52,525 52,525 63,700 54,774
Capital Outlay 10,835 4,457 8,000 8,000 - -
Total Expenditures $ 68,837 $ 59,290 $ 60,525 $ 60,525 $ 63,700 $ 54,774
Capital Outlay 2026 2026 2026
Building Improvements 8,000 8,000 -
$ 8,000 $ 8,000 $
403
Division: Neighborhood Services
Activity: Railroad Rentals (490194)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Rents 23,450 28,250 28,350 28,350 36,000 36,000
Total Revenues $ 23,450 $ 28,250 $ 28,350 $ 28,350 $ 36,000 $ 36,000
Expenditures:
Personnel - 1,582 - - - -
Services 8,746 51,342 28,350 28,350 37,700 38,454
Capital Outlay 9,223 - - 125,000 - -
Total Expenditures $ 17,969 $ 52,924 $ 28,350 $ 153,350 $ 37,700 $ 38,454
Capital Outlay 2026 2026 2026
Building Improvements - 125,000 -
Total Capital Outlay $ $ 125,000 $
Division: Neighborhood Services
Activity: Legacy Condos (490195)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Rents 43,000 43,000
Total Revenues $ $ $ $ $ 43,000 $ 43,000
Expenditures:
Services 37,460 38,199
Total Expenditures $ $ $ $ $ 37,460 $ 38,199
Division: Neighborhood Services
Activity: Summit Street(490196)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Expenditures:
Services 3,500 6,800 5,916
Total Expenditures $ $ $ $ 3,500 $ 6,800 $ 5,916
404
TAX INCREMENT FINANCING FUNDS
Tax Increment Financing (TIF) Districts have been established in various locations in
Iowa City to encourage economic development. TIF revenues are used to repay debt
incurred for specific projects and to pay property tax rebates on increased valuation per
development-specific agreements within the districts. As TIF agreements expire and/or
their legal requirements are satisfied, tax revenue generated by the incremental
valuation (increase in property values for the district since it was established) is
distributed to all taxing authorities. The objective of Iowa City's TIF capacity is to provide
gap financing for development projects which meet the adopted goals and criteria of the
respective TIF district.
The City has established thirteen TIF districts. The table below presents debt that has
been certified against the City's TIF districts and their respective collections to repay
those debts. Not presented in the budget are the Industrial Park Road, Highway 6
Industrial Park, Northgate Corporate Park, Lower Muscatine Road, and the Camp
Cardinal urban renewal areas; these areas have no outstanding tax increment debt.
Outstanding TIF
Debt Previously TIF Debt Estimated
Certified Certified TIF Receipts Estimated TIF
Urban Renewal Area 6/30/2024 12/1/24 FY25 Debt 6/30/2025
2603- City-University 1 (1) $ 38,228,037 $ 415,616 $ 3,639,600 $ 35,004,053
2613- Moss Green Village 1,834,852 (1,176) 69,900 1,763,776
2614-Towncrest Area 464,697 (1,067) 42,500 421,130
2615- Riverside Drive 894,353 (12,194) 355,500 526,659
2616- Foster Road 8,683,263 (19,430) 280,600 8,383,233
$ 50,105,202 $ 381,749 $ 4,388,100 $ 46,098,851
(1) Does not include estimated reductions from Hotel/Wtel Tax rebates for the Hilton Garden Inn
405
Tax Increment Financing (2601 - 2616)
Fund Summary
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July $ 811,156 $ 186,089 $ 481,172 $ 867,240 $ 1,058,740 $ 1,035,140
Revenues:
Other City Taxes
TIF Revenues 4,093,617 4,324,294 4,388,100 4,388,100 4,166,800 4,412,600
Use Of Money And Property
Interest Revenues 58,129 90,876 - - - -
Intergovernmental
Property Tax Credits 2,903 2,177 - - - -
Sub-Total Revenues 4,154,649 4,417,347 4,388,100 4,388,100 4,166,800 4,412,600
Transfers In:
Transfers In 80,601 158,943 150,000 150,000 156,400 156,400
Sub-Total Transfers In 80,601 158,943 150,000 150,000 156,400 156,400
Total Revenues&Transfers In $ 4,235,250 $ 4,576,290 $ 4,538,100 $ 4,538,100 $ 4,323,200 $ 4,569,000
Expenditures By Urban Renewal Area:
City-University 1 1,592,349 1,742,690 2,378,200 2,378,200 2,548,100 2,541,700
Sycamore&1st Ave 959,892 - - - - -
Heinz Road 71,253 - - 34,800
Riverside Drive 246,670 259,775 194,500 194,500 - -
Foster Road 143,724 158,854 154,300 154,300 154,500 154,500
Sub-Total Expenditures 3,013,888 2,161,319 2,727,000 2,761,800 2,702,600 2,696,200
Transfers Out:
TIF Debt Transfers Out 1,846,429 1,733,820 1,584,800 1,584,800 1,644,200 1,740,000
Sub-Total Transfers Out 1,846,429 1,733,820 1,584,800 1,584,800 1,644,200 1,740,000
Total Expenditures&Transfers Out $ 4,860,317 $ 3,895,139 $ 4,311,800 $ 4,346,600 $ 4,346,800 $ 4,436,200
Fund Balance,June 30 186,089 867,240 707,472 1,058,740 1,035,140 1,167,940
Restricted/Committed/Assigned 295,329 444,731 547,759 571,031 697,431 823,831
Unassigned Balance $ (109,241) $ 422,508 $ 159,713 $ 487,708 $ 337,708 $ 344,108
%of Revenues&Transfers In -3% 9% 4% 11% 8% 8%
406
City-University Project 1 (2603)
Fund Summary
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 89,113 $ 123,849 $ 50,599 $ 364,605 $ 464,605 $ 314,605
Revenues:
Other City Taxes
TIF Revenues 3,061,131 3,205,160 3,639,600 3,639,600 3,611,100 3,857,500
Use Of Money And Property
Interest Revenues 48,693 75,564 - - - -
Intergovernmental
Property Tax Credits 2,497 1,872 - - - -
Transfers In:
Transfers In 80,601 158,943 150,000 150,000 156,400 156,400
Total Revenues $ 3,192,922 $ 3,441,539 $ 3,789,600 $ 3,789,600 $ 3,767,500 $ 4,013,900
Expenditures:
TIF Rebate 1,592,349 1,742,690 2,378,200 2,378,200 2,548,100 2,541,700
Transfers Out:
TIF Debt Transfers Out 1,565,837 1,458,093 1,311,400 1,311,400 1,369,400 1,465,800
Total Transfers Out $ 3,158,186 $ 3,200,783 $ 3,689,600 $ 3,689,600 $ 3,917,500 $ 4,007,500
Fund Balance,June 30 $ 123,849 $ 364,605 $ 150,599 $ 464,605 $ 314,605 $ 321,005
Restricted/Committed/Assigned - - - - - -
Unassigned Balance $ 123,849 $ 364,605 $ 150,599 $ 464,605 $ 314,605 $ 321,005
Sycamore & 1st Avenue (2604)
Fund Summary
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 959,892 $ - $ $ 6 $ 6 $ 6
Revenues:
Other City Taxes
TIF Revenues - 155 - - -
Total Revenues $ - $ 155 $ $ $ $
Expenditures:
TIF Rebate 959,892 -
Transfers Out:
TIF Debt Transfers Out - 149
Total Expenditures&Transfers Out $ 959,892 $ 149 $ $ $ $ -
Fund Balance,June 30 $ - $ 6 $ $ 6 $ 6 $ 6
Restricted/Committed/Assigned - - - -
Unassigned Balance $ $ 6 $ $ 6 $ 6 $ 6
407
Scott 6 Industrial (2607)
Fund Summary
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ (27,403) $ 53 $ $ 53 $ 53 $ 53
Revenues:
Other City Taxes
TIF Revenues 27,722 - - - -
Total Revenues $ 27,722 $ $ $ $ $
Transfers Out:
TIF Debt Transfers Out 266
Total Expenditures&Transfers Out $ 266 $ $ $ $ $ -
Fund Balance,June 30 53 53 53 53 53
Restricted/Committed/Assigned - - - - -
Unassigned Balance $ 53 $ 53 $ $ 53 $ 53 $ 53
Heinz Road (2608)
Fund Summary
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ (389,382) $ (251,016) $ $ 34,791 $ (9) $ (9)
Revenues:
Other City Taxes
TIF Revenues 209,619 285,546 - - -
Use Of Money And Property
Interest Revenues - 261
Total Revenues $ 209,619 $ 285,807 $ $ - $ $
Expenditures:
TIF Rebate 71,253 - 34,800
Total Expenditures&Transfers Out $ 71,253 $ - $ $ 34,800 $ $ -
Fund Balance,June 30 $ (251,016) $ 34,791 $ $ (9) $ (9) $ (9)
Restricted/Committed/Assigned - -
Unassigned Balance $ (251,016) $ 34,791 $ $ (9) $ (9) $ (9)
408
Moss Green Village (2613)
Fund Summary
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July $ 1,127 $ 2,636 $ 1,509 $ (3,482) $ (3,482) $ (3,482)
Revenues:
Other City Taxes
TIF Revenues 69,983 62,266 69,900 69,900 69,900 69,900
Use Of Money And Property
Interest Revenues 985 1,176 - - - -
Intergovernmental
Property Tax Credits 406 305 - - - -
Total Revenues $ 71,374 $ 63,747 $ 69,900 $ 69,900 $ 69,900 $ 69,900
Transfers Out:
TIF Debt Transfers Out 69,865 69,865 69,900 69,900 69,900 69,900
Total Expenditures $ 69,865 $ 69,865 $ 69,900 $ 69,900 $ 69,900 $ 69,900
Fund Balance,June 30 2,636 (3,482) 1,509 (3,482) (3,482) (3,482)
Restricted/Committed/Assigned - -
Unassigned Balance $ 2,636 $ (3,482) $ 1,509 $ (3,482) $ (3,482) $ (3,482)
Towncrest Area (2614)
Fund Summary
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 329 $ 182 $ - $ 178 $ 178 $ 178
Revenues:
Other City Taxes
TIF Revenues 49,022 43,611 42,500 42,500 42,500 42,500
Use Of Money And Property
Interest Revenues 847 1,067 - - - -
Total Revenues $ 49,869 $ 44,678 $ 42,500 $ 42,500 $ 42,500 $ 42,500
Transfers Out:
TIF Debt Transfers Out 50,016 44,682 42,500 42,500 42,500 42,500
Total Transfers Out $ 50,016 $ 44,682 $ 42,500 $ 42,500 $ 42,500 $ 42,500
Fund Balance,June 30 182 178 - 178 178 178
Restricted/Committed/Assigned - - - - -
Unassigned Balance $ 182 $ 178 $ $ 178 $ 178 $ 178
409
Riverside Drive (2615)
Fund Summary
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 54,423 $ 62,705 $ 55,255 $ 74,007 $ 74,007 $ 74,007
Revenues:
Other City Taxes
TIF Revenues 407,454 419,300 355,500 355,500 162,400 161,800
Use Of Money And Property
Interest Revenues 7,604 12,808 - - - -
Total Revenues $ 415,058 $ 432,108 $ 355,500 $ 355,500 $ 162,400 $ 161,800
Expenditures:
TIF Rebate 246,670 259,775 194,500 194,500 - -
Transfers Out:
TIF Debt Transfers Out 160,106 161,031 161,000 161,000 162,400 161,800
Total Expenditures&Transfers Out $ 406,776 $ 420,806 $ 355,500 $ 355,500 $ 162,400 $ 161,800
Fund Balance,June 30 62,705 74,007 55,255 74,007 74,007 74,007
Restricted/Committed/Assigned 47,651 47,651 47,651 47,651 47,651 47,651
Unassigned Balance $ 15,054 $ 26,356 $ 7,604 $ 26,356 $ 26,356 $ 26,356
Foster Road (2616)
Fund Summary
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 123,055 $ 247,678 $ 373,808 $ 397,080 $ 523,380 $ 649,780
Revenues:
Other City Taxes
TIF Revenues 261,317 288,826 280,600 280,600 280,900 280,900
Use Of Money And Property
Interest Revenues 7,369 19,430 - - - -
Total Revenues $ 268,686 $ 308,256 $ 280,600 $ 280,600 $ 280,900 $ 280,900
Expenditures:
TIF Rebate 143,724 158,854 154,300 154,300 154,500 154,500
Transfers Out:
TIF Debt Transfers Out 339 - - - - -
Total Expenditures&Transfers Out $ 144,063 $ 158,854 $ 154,300 $ 154,300 $ 154,500 $ 154,500
Fund Balance,June 30 247,678 397,080 500,108 523,380 649,780 776,180
Restricted/Committed/Assigned 247,678 397,080 500,108 523,380 649,780 776,180
Unassigned Balance $ - $ - $ - $ - $ - $ -
410
SELF-SUPPORTING MUNICIPAL IMPROVEMENT DISTRICT
(SSMID)
In fiscal year 2013, the City in conjunction with Iowa City downtown businesses created
a Self-Supporting Municipal Improvement District (SSMID) in downtown Iowa City as
allowed under Iowa property tax code. The City collects a special property tax levy on
property that is within the boundaries of the downtown district which is then remitted to
the Iowa City Downtown District (ICDD). The ICDD uses the funds to promote and
enhance the downtown district.
The Downtown SSMID was renewed for a ten-year period starting on July 1, 2016 and
ending on June 30, 2026. Beginning on July 1, 2021 a boundary expansion of the district
was approved. The SSMID levy rate increased from $2.00 to $2.50 in fiscal year 2024.
In fiscal year 2022, the City in conjunction with the South District businesses created a
SSMID in the South District as allowed under Iowa property tax code. Similar to the
process for the downtown SSMID, the City collects a special property tax levy on
properties within the boundaries of the district which is then remitted to the South District.
The South District SSM I D was approved for a period of five years with a rate of$5.00 per
$1,000 of taxable value commencing with the levy of taxes for collection in the fiscal year
beginning July 1, 2022.
All of the funds received by the City through the SSMID property tax levy are remitted to
the ICDD and South District, therefore the fund does not maintain a fund balance.
Revenues include the SSMID levy collections and the State backfill for commercial
property taxes. SSMID payments to ICDD in fiscal year 2024 totaled $548,863, and
estimated payments in fiscal year 2025 total $559,500. In fiscal year 2026, estimated
SSMID distributions to ICDD total $552,200, a decrease of 1.3%. The South District
SSMID distributions were $112,575 for fiscal year 2024 and are estimated to be $117,500
in fiscal years 2025 & 2026.
411
SSMID (2820)
Fund Summary
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ - $ - $ - $ - $ - $
Revenues:
Property Taxes 521,842 612,205 662,400 662,400 6629400 678,747
Intergovernmental
Property Tax Credits 30,186 49,233 14,600 14,600 79300 4,867
Total Revenues $ 552,028 $ 661,438 $ 677,000 $ 677,000 $ 6699700 $ 683,614
Expenditures:
Services 552,028 661,438 677,000 677,000 6699700 683,614
Total Expenditures $ 552,028 $ 661,438 $ 677,000 $ 677,000 $ 6699700 $ 683,614
Fund Balance,June 30 - - - - - -
Restricted/Committed/Assigned
Unassigned Balance $ $ $ $ $ $
% of Revenues 0% 0% 0% 0% 0% 0%
412
Activity Summary
Activity: SSMID - Downtown (310120) Fund: SSMID (2820)
Division: Finance Adminstration Department: Finance
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Property Taxes 421,654 505,531 544,900 544,900 644,900 561,247
Intergovernmental
Property Tax Credits 30,186 43,332 14,600 14,600 7,300 4,867
Total Revenues $ 451,840 $ 548,863 $ 559,500 $ 559,500 $ 662,200 $ 566,114
Expenditures:
Services 451,840 548,863 559,500 559,500 662,200 566,114
Total Expenditures $ 451,840 $ 548,863 $ 559,500 $ 559,500 $ 662,200 $ 566,114
Activity Summary
Activity: SSMID -South District(310125) Fund: SSMID (2820)
Division: Finance Adminstration Department: Finance
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Property Taxes 100,188 106,674 117,500 117,500 117,600 117,500
Intergovernmental
Property Tax Credits - 5,901 - - - -
Total Revenues $ 100,188 $ 112,575 $ 117,500 $ 117,500 $ 117,600 $ 117,500
Expenditures:
Services 100,188 112,575 117,500 117,500 117,600 117,500
Total Expenditures $ 100,188 $ 112,575 $ 117,500 $ 117,500 $ 117,600 $ 117,500
413
DEBT SERVICE FUND
F Fund Summary
Y Debt Schedules
2
0
2
6
414
DEBT SERVICE FUND
This fund accounts for annual principal and interest payments due on the City's general
obligation and tax increment revenue bonded debt. Funding is provided by the debt
service property tax levy, tax increment financing, and loan repayments.
Chapter 384.4 of the Iowa State Code provides legal authority for a city to establish a debt
service fund and certify taxes to be levied in the amount necessary to pay for the principal
and interest on general obligation bonds issued by the city.
The debt service levy rate for fiscal year 2026 is $2.65969 per$1,000 in valuation. This is
an increase of$0.08319 from the fiscal year 2025 levy rate.
The schedule of annual principal and interest payments as of June 30, 2024 is as follows:
Annual Payments Principal
Outstanding
Fiscal Beginning of
Year Principal Interest Total
Fiscal Year
2025 11,495,000 2,277,475 13,772,475 62,905,000
2026 9,630,000 1,835,328 11,465,328 51,410,000
2027 8,555,000 1,476,203 10,031,203 41,780,000
2028 7,410,000 1,163,178 8,573,178 33,225,000
2029 6,445,000 899,578 7,344,578 25,815,000
2030 5,500,000 674,878 6,174,878 19,370,000
2031 4,710,000 492,628 5,202,628 13,870,000
2032 3,605,000 323,340 3,928,340 9,160,000
2033 2,060,000 184,700 2,244,700 5,555,000
2034 1,740,000 113,850 1,853,850 3,495,000
2035 865,000 52,650 917,650 1,755,000
2036 890,000 26,700 916,700 890,000
Totals at
June 30, 62,905,000 9,520,508 72,425,508
2024
Future general obligation bond issues are estimated at $14,290,000 in fiscal year 2025,
$13,280,000 in fiscal year 2026, and $16,858,000 in fiscal year 2027. Proceeds from
bond issues are recorded in the Capital Projects Fund, net of the bond issuance costs.
415
City's Debt Policies
There are currently three benchmarks used by the City of Iowa City to evaluate its
financial position concerning its debt: 1) the 5% statutory debt limit, 2) the internal
restriction on the debt service levy of 30% of the City's total levy, and 3) the level of
outstanding general obligation and tax increment revenue bonded debt against the City's
total assessed valuation. These three benchmarks are included in the Debt
Management policy as adopted by the City Council.
Statutory limitations which govern the issuance of debt in Iowa include Article XI Section
3 of the state constitution, entitled "Indebtedness of Political or Municipal Corporations."
Language in this section restricts the level of indebtedness for Iowa municipalities to five
percent (5%) of"the value of ...taxable property within such county or corporation." This
is commonly referred to as the "debt ceiling or debt limit."
The graph below compares Iowa City's outstanding general obligation (G.O.) and tax
increment financing revenue (TIF) debt with the statutory debt limit. Total valuations for
Iowa City for fiscal year 2026 are approximately $8.774 billion. The debt limit, or five
percent (5%) of this amount, is about $438.7 million. Outstanding G.O. and TIF debt at
June 30, 2025, is estimated to be $65.7 million, which is 15.1% of the debt limit. The
ratio of outstanding G.O. and TIF bonded debt versus the State imposed legal debt limit
has been on a declining trend since fiscal year 2014 with a slight increase planned for
fiscal year 2026.
General Bonded Debt Outstanding
Versus Legal Debt Limit
Last Ten Years
500
450
400
350
N
rs 300
0
2 250
O
c 200
0
150
100
50
0
eye Q QLryy e el
Fiscal Year(FY)
oDeh[Liinit •0ut—ding GOITIF Bonded Debt
FY25, FY26, and FY27 figures are estimates
416
This City's Debt Management policy, which limits its ability to levy taxes for repayment of
debt, states that the debt service levy shall not exceed 30% of the city levy.
The following chart shows the debt service levy as a percentage of the city levy rate for
fiscal year 2018 through fiscal year 2027. Fiscal years 2026 through 2027 are based on
estimated financing requirements for the City's five-year capital improvement program.
The City's debt service levy rate for fiscal year 2026 is $2.65969 per$1,000 of value while
the City's total property tax levy rate is $15.63305 per$1,000 of value.
30.0%
25.0%
21.9%
19.9%
20.0% 18.8%
u7i 17.0% 17.0 °
J 1 fi.3% 15.8% 15.9/° ° 16.5%
° 15.9/
H° 15.0%
o (policy maximum: 30%)
m
aq
o
10.0%
d
u
U1
IL
5.0%
0.0%
FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 *FY26 *FY27
Also, as part of the Debt Management policy, the City Council set a goal to reduce its
outstanding general obligation and tax increment revenue bonded debt as a percentage
of its total assessed property valuations to .75%. The following chart is trend of that
comparison for fiscal years 2018 through 2027.
Outstanding Bonded Debt as a Percentage of
Total Assessed Property Valuations
1.30% - —
1.22%
1.20% —
1.14
1.11%
1.10% —
1.00% \97%�0.940%/,
0.90% 0.88% —
o
0.81
0.80% 0.75% 0.77%
0.70%
FY18 FY19 FY20 FY21 FY22 FY23 FY24 'FY25 'FY26 FY27
417
Bond Rating
The City obtains its General Obligation bond rating from Moody's Investors Service each time
a new bond is issued. The City's current bond rating is Aaa. Maintaining the City's Aaa bond
is a priority for the City.
Fund Balance:
The estimated ending fund balance for fiscal year 2025 revised is projected to be
$7,250,913 which is a decrease of$236,940 or 3.2%. The projected fund balance increase
is primarily due the intentional use of Debt Service Fund cash balance to make debt service
payments in order to begin a strategy to reduce fund balance in this fund.
Ending fund balance for fiscal year 2026 is estimated to be $6,462,196 which is a decrease of
$382,200 or 5.3% from fiscal year 2025. This decrease is primarily from principal and interest
payments that are being repaid from fund balance.
Long-term Projections:
Projected Revenues vs Expenditures
18,000,000
17,000,000
16,000,000
15,000,000
14,000,000
13,000,000
12,000,000
11,000,000
2025 Revised 2026 Budget 2027 Projected 2028 Projected 2029 Projected 2030 Projected
-Total Revenue -Total Expenses
The debt service levy rate increased for fiscal year 2026 and is projected to stay flat over the
following four years, while property valuations are projected to increase approximately 3%
each year.
Future debt service expenditures are expected to start to increase in fiscal year 2026 due to
an increase in amount of bonds issue. This will cause the debt service expenditures to rise
over the coming years. Little taxable growth projected for fiscal year 2026 in the property tax
revenues has started to create a slight imbalance in projected revenues and expenditures
which may have to be corrected if property tax revenue growth does not change.
418
Debt Service Fund (5000 - 5999)
Fund Summary
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 7,116,621 $ 7,252,521 $ 6,888,310 $ 7,487,853 $ 792609913 $ 6,868,713
Revenues:
Property Taxes 10,766,909 10,681,318 11,527,800 11,527,800 1291869900 12,552,507
Other City Taxes
Gas/Electric Excise Tax 124,260 118,607 108,200 108,200 1119700 111,700
Mobile Home Tax 8,399 7,608 8,400 8,400 89400 8,400
Use Of Money And Property
Interest Revenues 355,051 583,216 54,500 54,500 629400 52,400
Intergovernmental
Property Tax Credits 196,975 261,175 224,500 224,500 1649700 129,700
Other Financial Sources
Loan Repayments 60,079 64,803 65,200 65,200 239500 22,300
Sub-Total Revenues 11,511,673 11,716,727 11,988,600 11,988,600 1296379600 12,877,007
Transfers In
Transfers-In 1,789,857 1,708,560 1,562,200 1,562,200 194719100 1,317,600
Sub-Total Transfers In 1,789,857 1,708,560 1,562,200 1,562,200 194719100 1,317,600
Total Revenues&Transfers In $ 13,301,530 $ 13,425,287 $ 13,550,800 $ 13,550,800 $ 1490089700 $ 14,194,607
Expenditures:
Financial Services&Charges 8,990 4,065 12,000 12,000 119000 12,000
GO Bonds Principal 10,125,000 10,075,000 10,545,000 10,545,000 1098809000 10,873,400
GO Bonds Interest 1,716,440 1,829,490 1,982,990 1,982,990 292809600 2,531,500
Revenue Bonds Principal 960,000 955,000 950,000 950,000 9609000 825,000
Revenue Bonds Interest 355,200 326,400 297,750 297,750 2699300 240,750
Total Expenditures $ 13,165,630 $ 13,189,955 $ 13,787,740 $ 13,787,740 $ 1493909900 $ 14,482,650
Fund Balance,June 30 7,252,521 7,487,853 6,651,370 7,250,913 698689713 6,580,670
Restricted/Committed/Assigned - - - - - -
Unassigned Balance $ 7,252,521 $ 7,487,853 $ 6,651,370 $ 7,250,913 $ 698689713 $ 6,580,670
419
General Obligation Bonds/TIF Revenue Bonds
Outstanding Debt Obligation
Summary by Individual Issue
Amount of Fiscal Year Principal Debt Service Payments
Issue/Use of Funds Issue Debt Paid in Outstanding
Full June 30,2024 FY2025 FY2026 FY2027
2015 G.O. Multi-Purpose 7,785,000 2025 $ 880,000 $ 897,600 $ - $ -
2016A G.O. Multi-purpose 8,795,000 2026 2,045,000 1,050,900 1,055,700 -
2016E TIF Revenue Bonds 12,805,000 2036 9,925,000 1,247,750 1,219,250 1,065,750
2017 G.O. Multi-Purpose 9,765,000 2027 3,165,000 1,101,563 1,108,500 1,112,125
2018A G.O. Multi-Purpose 8,895,000 2028 3,795,000 1,028,850 1,026,400 1,018,200
2019 G.O. Multi-purpose 12,535,000 2029 4,640,000 972,600 985,100 1,002,000
2020 G.O. Multi-purpose 12,145,000 2030 4,740,000 932,200 892,700 853,200
2021 G.O. Multi-purpose 11,325,000 2031 7,920,000 1,418,250 1,361,500 1,304,750
2022 G.O. Multi-purpose 10,255,000 2032 7,945,000 1,328,328 1,278,578 1,228,828
2023 G.O. Multi-purpose 9,105,000 2033 7,710,000 1,298,700 1,252,700 1,206,700
2024 G.O. Multi-purpose 9,980,000 2034 10,140,000 2,495,734 1,284,900 1,239,650
2025 G.O. Proposed 16,350,000 2035 - - 2,914,500 1,947,833
2026 G.O. Proposed 16,350,000 2035 - - - 2,243,700
Total -General Obligation Debt Service: $ 62,905,000 $ 13,772,475 $ 14,379,828 $ 14,222,736
420
2015 General Obligation Bond Issue
Principal: $7,785,000
Dated: June 2, 2015
Callable: June 1, 2023
Payments Tax Principal
Property Tax Outstanding Coupon
Fiscal Revenue Increment Beginning of Rate
Year Principal Interest Total Financing g g
Fiscal Year
2025 880,000 17,600 897,600 822,656 74,944 880,000 2.00%
Totals 880,000 17,600 897,600 822,656 74,944
Principal payable June 1.
Interest payable June 1 and December 1.
Project Amount
Riverfront Crossings Redevelopment $ 200,000
City Hall-Other Projects 100,000
City Hall Remodel-NDS 2nd Floor 466,299
Fiber Optic Infill Program 100,000
CBD Streetscape Project 350,000
Riverside Drive Pedestrian Tunnel 100,000
Lower City Park Emergency Access Road 220,000
Mercer Park Playground 150,000
Intra-City Bike Trails 50,000
Willow Creek/Kiwanis Park Master Plan & Splash Pad 350,000
Elementary School Recreation Facility Partnership 700,000
Tennis Court/Pickle Ball Court Resurfacing 70,000
Youth Sports Complex Feasibility Study 50,000
Harrison Street Reconstruction 500,000
Sidewalk Infill Program 100,000
Burlington & Clinton Street Intersection Improvements 840,000
First Ave/IAIS Railroad Crossing Improvements 3,050,000
Dubuque Street/I-80 Pedestrian Bridge 276,158
Issuance Costs 112,543
$ 7,785,000
421
2016A General Obligation Bond Issue
Principal: $8,795,000
Dated: June 16, 2016
Callable: June 1, 2024
Payments Principal
Property Tax Outstanding Coupon
Fiscal principal Interest Total Revenue Beginning of Rate
Year Fiscal Year
2025 1,010,000 40,900 1,050,900 1,050,900 2,045,000 2.00%
2026 1,035,000 20,700 1,055,700 1,055,700 1,035,000 2.00%
Totals 2,045,000 61,600 2,106,600 2,106,600 3,080,000
Principal payable June 1.
Interest payable June 1 and December 1.
Project Amount
Riverfront Crossings Redevelopment $ 150,000
Riverfront Crossings Riverbank/Park Development 500,000
City Park Cabin Restoration 130,000
City Park Pool Cabana Shelters 65,000
Pheasant Hill Park Renovation 25,000
Happy Hollow Park Shelter& Bathroom Upgrades 150,000
Hickory Hill Park & Trail Development 200,000
Upgrade Building BAS Controls 118,000
Mercer Aquatic& Scanlon Gym Improvements 53,000
Mormon Trek Right Turn Lane & Three Lane Conversion 650,000
1stAve/IAIS RR Crossing Grade Separation 1,546,222
First Ave Three Lane Conversion 275,000
Washington Street Reconstruction 4,133,666
Fire/Police Storage Facility Relocation 700,000
Issuance Costs 99,112
$ 8,795,000
422
2016E Taxable Urban Renewal Capital Loan Notes
Principal: $12,805,000
Dated: September 15, 2016
Callable: June 1, 2026, 2029, 2032, 2035
Payments Tax Principal
Increment Outstanding Coupon
Fiscal principal Interest Total Beginning of Rate
Year Financing Fiscal Year
2025 950,000 297,750 1,247,750 1,247,750 9,925,000 3.00%
2026 950,000 269,250 1,219,250 1,219,250 8,975,000 3.00%
2027 * 825,000 240,750 1,065,750 1,065,750 8,025,000 3.00%
2028 * 725,000 216,000 941,000 941,000 7,200,000 3.00%
2029 * 740,000 194,250 934,250 934,250 6,475,000 3.00%
2030 * 755,000 172,050 927,050 927,050 5,735,000 3.00%
2031 * 775,000 149,400 924,400 924,400 4,980,000 3.00%
2032 * 795,000 126,150 921,150 921,150 4,205,000 3.00%
2033 * 815,000 102,300 917,300 917,300 3,410,000 3.00%
2034 * 840,000 77,850 917,850 917,850 2,595,000 3.00%
2035 * 865,000 52,650 917,650 917,650 1,755,000 3.00%
2036 * 890,000 26,700 916,700 916,700 890,000 3.00%
Totals 9,925,000 1,925,100 11,850,100 11,850,100
Principal payable June 1.
Interest payable June 1 and December 1.
* Rate resets on June 1, 2026 at 10 year CMT plus 1.65% with a cap of 6%
Project Amount
Chauncey Building Project $ 12,097,250
Capitalized Interest 657,323
Issuance Costs 50,427
Amount of Issue $ 12,805,000
423
2017A General Obligation Bonds
Principal: $9,765,000
Dated: June 15, 2017
Callable: June 1, 2023
Payments Tax Principal
Property Tax Outstanding Coupon
Fiscal Revenue Increment Beginning of Rate
Year Principal Interest Total Financing g g
Fiscal Year
2025 1,025,000 76,563 1,101,563 939,797 161,766 3,165,000 2.25%
2026 1,055,000 53,500 1,108,500 945,716 162,784 2,140,000 2.50%
2027 1,085,000 27,125 1,112,125 945,358 166,767 1,085,000 2.50%
Totals 3,165,000 157,188 3,322,188 2,830,871 491,317
Principal payable June 1.
Interest payable June 1 and December 1.
Project Amount
Riverfront Crossings Redevelopment $ 150,000
Climate Action Plan Project 150,000
Permitting Software Upgrade 500,000
Public Works Campus Design 700,000
Riverside Drive Pedestrian Tunnel 1,434,000
Riverside Drive Streetscape Improvements 616,000
West Riverbank Stabilization 400,000
Frauenholtz-Miller Park Development 130,480
Riverfront Crossings Park/Riverbank 500,000
Hickory Hill Park & Trail Redevelopment 400,000
Upgrade Building BAS Controls 240,000
Recreation Center Lobby Remodel 160,000
Pedestrian Mall Reconstruction 750,000
Dubuque Street Reconstruction 2,500,000
Sidewalk Infill Program 100,000
Myrtle/Riverside Intersection Signalization 900,000
Issuance Costs 134,520
Amount of Issue $ 9,765,000
424
2018A General Obligation Bonds
Principal: $8,895,000
Dated: June 1, 2018
Callable: June 1, 2024
Payments Principal
Property Tax Outstanding Coupon
Fiscal principal Interest Total Revenue Beginning of Rate
Year Fiscal Year
2025 915,000 113,850 1,028,850 1,028,850 3,795,000 2.40%
2026 940,000 86,400 1,026,400 1,026,400 2,880,000 2.50%
2027 960,000 58,200 1,018,200 1,018,200 1,940,000 2.60%
2028 980,000 29,400 1,009,400 1,009,400 980,000 2.65%
Totals 3,795,000 287,850 4,082,850 4,082,850
Principal payable June 1.
Interest payable June 1 and December 1.
Project Amount
City Hall Remodel for MPOJC $ 150,000
Public Works Maintenance Facility 700,000
West Riverbank Stabilization 680,000
Riverfront Crossings Park Development 200,000
Creekside Park Redevelopment 650,000
Cardigan Park Development 168,500
Dubuque Street Reconstruction 5,000,000
Riverside Drive Streetscape Improvements 205,000
Gilbert Street Intersection Improvements 750,000
Rochester Ave Sidewalk Infill Project 150,000
Issuance Costs 241,500
Amount of Issue $ 8,895,000
425
2019A General Obligation Bonds
Principal: $12,535,000
Dated: June 4, 2019
Callable: June 1, 2025
Payments Principal
Property Tax Outstanding Coupon
Fiscal principal Interest Total Revenue Beginning of Rate
Year Fiscal Year
2025 875,000 97,600 972,600 972,600 4,640,000 2.00%
2026 905,000 80,100 985,100 985,100 3,765,000 2.00%
2027 940,000 62,000 1,002,000 1,002,000 2,860,000 2.00%
2028 960,000 43,200 1,003,200 1,003,200 1,920,000 2.25%
2029 960,000 21,600 981,600 981,600 960,000 2.25%
Totals 4,640,000 304,500 4,944,500 4,944,500
Principal payable June 1.
Interest payable June 1 and December 1.
Project Amount
City Hall boiler and controls replacement $ 400,000
West Riverbank Stabilization 270,000
Riverfront Crossings Park Development 950,000
Highway 1 Sidewalk/Trail 477,000
Willow Creek/Kiwanis Park Improvements 800,000
Pedestrian Mall Reconstruction 3,650,000
Lower City Park Adventure Playground 850,000
McCollister Blvd -Gilbert to Sycamore 4,410,000
Prentiss Street Bridge Replacement 555,000
Issuance Costs 173,000
Amount of Issue $ 12,535,000
426
2020A General Obligation Bonds
Principal: $12,145,000
Dated: June 1, 2020
Callable: June 1, 2026
Payments Principal
Property Tax Outstanding Coupon
Fiscal principal Interest Total Revenue Beginning of Rate
Year Fiscal Year
2025 790,000 142,200 932,200 932,200 4,740,000 5.00%
2026 790,000 102,700 892,700 892,700 3,950,000 5.00%
2027 790,000 63,200 853,200 853,200 3,160,000 2.00%
2028 790,000 47,400 837,400 837,400 2,370,000 2.00%
2029 790,000 31,600 821,600 821,600 1,580,000 2.00%
2030 790,000 15,800 805,800 805,800 790,000 2.00%
Totals 4,740,000 402,900 5,142,900 5,142,900
Principal payable June 1.
Interest payable June 1 and December 1.
Project Amount
Infrastructure Asset Management software $ 660,000
Wetherby Restroom, Shelter& Playground Replacement 800,000
Napolean, Scott, Fairmeadows Parks Rehabilitation 520,000
Mercer Park Pool Dehumidifcation & Tuckpointing 700,000
Pavement Rehabilitation -citywide 800,000
American Legion Road - Scott to Taft 4,851,340
First Ave/Scott Blvd Intersection Improvements 1,400,000
Court Street Reconstruction 775,000
Rochester Ave Reconstruction - First to Ralston Creek 650,000
Gilbert Court Sidewalk Infill 100,000
Fire Apparatus Replacement 716,000
Issuance Costs 172,660
Amount of Issue $ 12,145,000
427
2021A General Obligation Bonds
Principal: $11,325,000
Dated: June 1, 2021
Callable: June 1, 2027
Payments Principal
Property Tax Outstanding Coupon
Fiscal principal Interest Total Revenue Beginning of Rate
Year Fiscal Year
2025 1,135,000 283,250 1,418,250 1,418,250 7,920,000 5.00%
2026 1,135,000 226,500 1,361,500 1,361,500 6,785,000 5.00%
2027 1,135,000 169,750 11304,750 1,304,750 5,650,000 5.00%
2028 1,135,000 113,000 1,248,000 1,248,000 4,515,000 3.00%
2029 1,135,000 78,950 11213,950 1,213,950 3,380,000 3.00%
2030 1,135,000 44,900 1,179,900 1,179,900 2,245,000 2.00%
2031 1,110,000 22,200 11132,200 1,132,200 1,110,000 2.00%
Totals 7,920,000 938,550 8,858,550 8,858,550
Principal payable June 1.
Interest payable June 1 and December 1.
Project Amount
Glendale Park Shelter& Playground Replacement $ 275,000
Pedestrian Mall Playground Replacement 400,000
Park Facilty Parking Lot/Drives Overlay 200,000
Street Pavement Rehabilitation 1,300,000
Melrose Avenue Improvements 1,780,000
Benton Street Rehabilitation 2,409,140
Orchard Street Reconstruction 1,210,000
Highland Court Sidewalk Infill 55,000
Scott Blvd. Sidewalk Infill 120,000
Fire Apparatus Replacement 1,520,000
Senior Center Facility Improvements 700,000
South Side Recycling Site 620,000
Sand/Salt Storage Bunkers 410,000
Hwy 6 Trail- Fairmeadows to Heinz 162,000
Issuance Costs 163,860
Amount of Issue $ 11,325,000
428
2022A General Obligation Bonds
Principal: $10,255,000
Dated: June 1, 2022
Callable: June 1, 2028
Payments Principal
Property Tax Outstanding Coupon
Fiscal principal Interest Total Revenue Beginning of Rate
Year Fiscal Year
2025 995,000 333,328 11328,328 1,328,328 7,945,000 5.00%
2026 995,000 283,578 1,278,578 1,278,578 6,950,000 5.00%
2027 995,000 233,828 1,228,828 1,228,828 5,955,000 5.00%
2028 995,000 184,078 1,179,078 1,179,078 4,960,000 5.00%
2029 995,000 134,328 1,129,328 1,129,328 3,965,000 4.00%
2030 995,000 94,528 1,089,528 1,089,528 2,970,000 3.00%
2031 995,000 64,678 1,059,678 1,059,678 1,975,000 3.25%
2032 980,000 32,340 1,012,340 1,012,340 980,000 3.30%
Totals 7,945,000 1,360,686 9,305,686 9,305,686
Principal payable June 1.
Interest payable June 1 and December 1.
Project Amount
Chadek Greek Park Playground & Shelter $ 450,000
Court Hill Park Shelter& Playground 450,000
Rochester Ave Reconstruction - First Ave to Ralston 6,350,000
Fairchild Street Reconstruction 1,450,000
Senior Center Exterior Improvements 700,000
City Hall -Other Projects 400,000
Upgrade Building BAS Controls 205,000
Fire Station #1 Apparatus Bay Slab Reconstruction 95,000
Issuance Costs 155,000
Amount of Issue $10,255,000
429
2023A General Obligation Bonds
Principal: $9,105,000
Dated: June 1, 2023
Callable: June 1, 2029
Payments Principal
Property Tax Outstanding Coupon
Fiscal principal Interest Total Revenue Beginning of Rate
Year Fiscal Year
2025 920,000 378,700 1,298,700 1,298,700 7,710,000 5.00%
2026 920,000 332,700 1,252,700 1,252,700 6,790,000 5.00%
2027 920,000 286,700 1,206,700 1,206,700 5,870,000 5.00%
2028 920,000 240,700 1,160,700 1,160,700 4,950,000 5.00%
2029 920,000 194,700 11114,700 1,114,700 4,030,000 5.00%
2030 920,000 148,700 1,068,700 1,068,700 3,110,000 5.00%
2031 925,000 102,700 1,027,700 1,027,700 2,190,000 5.00%
2032 925,000 56,450 981,450 981,450 1,265,000 5.00%
2033 340,000 10,200 350,200 350,200 340,000 3.00%
Totals 7,710,000 1,751,550 9,461,550 9,461,550
Principal payable June 1.
Interest payable June 1 and December 1.
Project Amount
American Legion Rd/First Ave Landscaping $ 400,000
Kiwanis Park Playground & Shelter Renovation 350,000
Hickory Hill Park Conklin St Imp & Master Plan Update 400,000
Happy Hollow Playground Replacement 200,000
Hunter's Run Park Playground & Shelter 300,000
Gilbert Street Bridge Replacement 3,175,000
High Street & Southgate Ave Sidewalk Infill 110,000
Fire Apparatus Replacement 1,800,000
Willow Creek Trail Replacement 140,000
Terrell Mill Skate Park Redevelopment 700,000
Mercer Park Ball Diamond Improvements 700,000
Event Facility Improvements 300,000
Animal Shelter Standby Generator 110,000
Fire Station #1 Carpet/Tile Flooring Replacement 85,000
Fire Station #1 Apparatus Bay Slab Reconstruction 70,000
Fire Station #2 Roof Replacement 110,000
Issuance Costs 155,000
Amount of Issue $ 9,105,000
430
2024A General Obligation Bonds
Principal: $10,140,000
Dated: June 4, 2024
Callable: June 1, 2030
Payments Principal
Property Tax Outstanding Coupon
Fiscal principal Interest Total Revenue Beginning of Rate
Year Fiscal Year
2025 2,000,000 495,734 2,495,734 2,495,734 10,140,000 6.00%
2026 905,000 379,900 1,284,900 1,284,900 8,140,000 5.00%
2027 905,000 334,650 1,239,650 1,239,650 7,235,000 5.00%
2028 905,000 289,400 1,194,400 1,194,400 6,330,000 5.00%
2029 905,000 244,150 1,149,150 1,149,150 5,425,000 5.00%
2030 905,000 198,900 1,103,900 1,103,900 4,520,000 5.00%
2031 905,000 153,650 1,058,650 1,058,650 3,615,000 5.00%
2032 905,000 108,400 1,013,400 1,013,400 2,710,000 4.00%
2033 905,000 72,200 977,200 977,200 1,805,000 4.00%
2034 900,000 36,000 936,000 936,000 900,000 4.00%
Totals 10,140,000 2,312,984 12,452,984 12,452,984
Principal payable June 1.
Interest payable June 1 and December 1.
Project Amount
College Green Park Playground $ 400,000
Court Hill Trail Beech to Scott Replacement 260,000
Dubuque Street Reconstruction 4,030,000
Court Street Reconstruction 1,500,000
N. Gilbert Street Reconstruction 900,000
Gilbert Street Bridge Replacement 1,375,000
Riverside Dr. Pedestrian Bridge at Iowa Ave Rehab 635,000
High Street& Southgate Ave Sidewalk Infill Proj 50,000
Recreation Center Improvements 700,000
Fire Station #1 Apparatus Bay Slab Reconstruction 130,000
Issuance Costs 160,000
Amount of Issue $10,140,000
431
ENTERPRISE FUNDS
F Parking
Transit
Y wastewater
Water 2
Refuse Collection
O Landfill
Airport
2 Stormwater
6 Housing Authority
432
PARKING FUND
The Parking Fund accounts for the activities of the City's parking operations. The Parking Fund is an
enterprise fund and is a fully self-sustaining business-like activity. Revenues are primarily derived from
parking meter revenue, parking ramp revenue, and parking fines.
Fund Balance:
The Parking Fund's unassigned fund balance on June 30, 2024 was $1,662,411, a $51,816 or 3.2%
increase from fiscal year 2023. The Parking Fund experienced sudden and significant revenue loss
starting in March 2020 when the pandemic hit. In fiscal year 2024, parking revenue was at
approximately 96% of pre-pandemic levels.
In fiscal year 2025, the revised unassigned fund balance is estimated to decrease by $30,740 or 1.8%.
This decrease is due to transfers to the capital reserve for future capital projects.
Fund Balance (1)
$3,500,000 —
$3,000,000
$2,500,000
$2,000,000 — —
$1,500,000
$1,000,000
$500,000
$0 FY2023 FY2024 FY2025 FY2026 FY2027
■Assigned $463,702 $453,286 $718,236 $1,118,236 $1,318,236
■Unassigned $1,610,595 $1,662,411 $1,631,671 $1,848,071 $2,004,015
(1) FY25-FY27 figures are estimates.
The fiscal year 2026 unassigned fund balance is expected to increase by $216,400 or 13.3%. This
increase is projected due to increasing hourly ramp parking, metered parking and citations in fiscal year
2025.
This assigned fund balance in fiscal year 2026 represents $814,534 held in capital reserves and
$303,702 in restricted parking impact fees.
433
A parking impact fee, which deals with off-street parking requirements, is required for residential
development in most of the Near Southside Neighborhood. The Near Southside is bound by Burlington
Street to the north, Madison Street to the west, Gilbert Street to the east, and the Iowa Interstate
Railway main-line to the south. The revenues from the impact fee are to provide parking facilities in the
Near Southside. A formula is used to determine the amount of required off-street parking and the
amount of required parking impact fee. The Neighborhood & Development Services department
collects the fee, which may be paid in three installments, with the first installment due before the
certificate of occupancy is issued.
During fiscal year 2015, the 2009 Parking Revenue bonds was defeased early which eliminated the
parking revenue bond's debt service payments. The Parking Fund borrowed just under$2.5 million
from the Landfill Cell Replacement Reserve to assist in the early defeasance. This loan will be paid off
in fiscal year 2025. In fiscal year 2022, the Parking Fund borrowed $1,000,000 from the Landfill Cell
Replacement Reserve to replace the automatic gate equipment at the various parking facilities. This
loan will be paid off in 2032. The following is a summary of this loans:
Principal Total
Final Outstanding as Payment FY26 FY26
Loan Date Loan Amount Payment of 6/30/25 FY26 Principal Interest
Parking Gate
Equipment 6/30/2022 $ 1,000,000 2032 $ 715,579 $ 107,750 $ 97,683 $ 10,067
Revenues:
Rates for the Parking System are set by the City Council. Parking System rates are reviewed annually.
The following tables list hourly and monthly Parking System rates and charges as approved by the City
Council.
Hourly Rates and Charges
Fiscal Capitol St. Dubuque St. Chauncey Tower Place Harrison St.
Year Garage Garage Swan Garage Garage Garage
2025* $2.00 $2.00 $2.00 $2.00 $2.00
2018* 1.00 1.00 0.75 1.00 0.75
2014* 1.00 1.00 0.75 1.00 --
2007 0.75 0.75 0.60 0.75 --
2002 0.60 0.60 0.50 0.60 --
2001 0.50 0.50 0.40 0.60 --
*Capitol Street, Dubuque Street and Tower Place facilities offer the first hour free. Beginning in fiscal year 25, all ramps offer
the first hour free.
434
Monthly Rates and Charges
Fiscal Capitol St. Dubuque St. Chauncey Tower Place Harrison St.
Year Garage Garage Swan Garage Garage Garage
2024 $90.00 $90.00 $90.00 $90.00 $90.00
2018 85.00 85.00 85.00 85.00 85.00
2011 80.00 80.00 80.00 80.00 --
2010 80.00 80.00 70.00 80.00 --
2007 75.00 65.00 60.00 75.00 --
2004 70.00 60.00 55.00 70.00 --
2002 60.00 50.00 45.00 60.00 --
2001 55.00 45.00 40.00 60.00 --
Surface parking lots charge $70.00 per month for parking permits.
Revenues:
Revised fiscal year 2025 revenue is estimated to increase by $1,371,617 or 24.5% when compared to
fiscal year 2024 revenue. The increase is due to the increased parking ramp rates mentioned above,
increases in metered parking rates of$0.50 to $0.75 and increases in parking citation fees.
RevenueTrends
$10,000,000
$9,000,000 _
$8,000,000
$7,000,000 _
$6,000,000
$5,000,000 IIIIIIIIIII�
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0
2023 Actual 2024 Actual 2025 Budget 2025 Revised 2026 Budget 2027 Projected
■Use of Money&Property Charges for Services
■Miscellaneous ■Intergovernmental
■Other Financial Sources
Expenditures:
Fiscal year 2026 budgeted expenditures represent a $111,893 or 2.1% increase from fiscal year 2025
revised expenditures. The increase is primarily in Parking Administration with a $166,775 overall
increase mainly due to an increase in insurance premiums. This was offset by a decrease in Parking
Ramp Operations of$67,830 which is primarily due to a decrease in the allocation to the ramps of the
cleaning contract.
435
Expenditure Trends
$6,000,000
$5,000,000
$4,000,000
■Captial Outlay
$3 000 000 ■Supplies
■Services
$2 000 000 ■Personnel
$1,000,000
2023 Actual 2024 Actual 2025 Budget 2025 Revised 2026 Budget 2027 Projected
Long-term Projections:
Projected Revenues vs Expenditures
$9,200,000
$9,000,000
$8,800,000
$8,600,000
$8,400,000
$8,200,000
$8,000,000
$7,800,000
$7,600,000
$7,400,000
2025 2026 2027 2028 2029 2030
Revised Budget Projected Projected Projected Projected
-Total Revenues Total Expenses
Future revenues for the Parking Fund are projected to be relatively flat over the next five years, with
revenues growing at 1% annually after the fiscal year 2025 increases.
Future expenditures were projected with the assumptions that personnel related expenditures would grow
at a 3% rate annually and services and supplies would grow at a 2% rate annually.
436
Parking (7100 - 7104)
Fund Summary
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 1,893,211 $ 2,074,297 $ 1,924,841 $ 2,115,697 $ 293499907 $ 2,966,307
Revenues:
Licenses and Permits
General Use Permits - - 4,980 4,980 109400 10,400
Use Of Money And Property
Interest Revenues 61,754 107,169 20,000 20,000 209000 20,000
Intergovernmental
Federal Intergovernmental Revenue - 2,079 - - - -
Other State Grants 18,316
Disaster Assistance - 231
Charges For Fees And Services
Miscellaneous Charges For Services 50,000 - - - - -
Parking Charges 4,981,709 5,016,101 8,448,835 6,457,987 696149600 6,579,645
Miscellaneous
Contributions& Donations - - - - - -
Parking Fines 313,830 442,556 450,000 450,000 6609000 550,000
Other Miscellaneous Revenue 36,281 14,898 40,000 40,000 409000 40,000
Other Financial Sources
Sale Of Assets 1,073 - - - - -
Sub-Total Revenues 5,444,647 5,601,350 8,963,815 6,972,967 791349900 7,200,045
Transfers In:
Capital Reserves 1,000,000 1,000,000 1,500,000 1,500,000 196009000 1,500,000
Miscellaneous Transfers In - 46,021 - - - -
Sub-Total Transfers In 1,000,000 1,046,021 1,500,000 1,500,000 196009000 1,500,000
Total Revenues&Transfers In $ 6,444,647 $ 6,647,371 $ 10,463,815 $ 8,472,967 $ 896349900 $ 8,700,045
Expenditures:
Parking Administration 1,666,912 1,754,345 1,910,625 1,915,125 290819900 2,129,197
On Street Operations 989,401 1,138,258 1,759,419 1,801,452 198149400 1,856,540
Parking Ramp Operations 1,394,198 1,249,358 1,492,330 1,492,330 194249600 1,460,664
Sub-Total Expenditures 4,050,511 4,141,961 5,162,374 5,208,907 693209800 5,446,401
Transfers Out:
Capital Improvement Projects 840,000 1,010,416 1,450,000 1,235,050 191009000 1,300,000
Capital Reserves 1,000,000 1,000,000 1,500,000 1,500,000 196009000 1,500,000
Interfund Loan Repayment to Landfill 373,050 453,594 294,800 294,800 979700 97,700
Sub-Total Transfers Out 2,213,050 2,464,010 3,244,800 3,029,850 296979700 2,897,700
Total Expenditures&Transfers Out $ 6,263,561 $ 6,605,971 $ 8,407,174 $ 8,238,757 $ 890189600 $ 8,344,101
Fund Balance,June 30 2,074,297 2,115,697 3,981,482 2,349,907 299669307 3,322,251
Restricted/Committed/Assigned 463,702 453,286 498,702 718,236 191189236 1,318,236
Unassigned Balance $ 1,610,595 $ 1,662,411 $ 3,482,780 $ 1,631,671 $ 198489071 $ 2,004,015
% of Revenues&Transfers In 25% 25% 33% 19% 21% 23%
Same Fund Transfers required by bond covenants
437
Transportation Services Department
Division: Parking Operations
Activity: Parking Administration (810110)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Intergovernmental
Federal Intergovernmental Revenue 189
Disaster Assistance - 21 - - - -
Use Of Money And Property
Interest Revenues 61,754 107,169 20,000 20,000 20,000 20,000
Miscellaneous
Parking Fines 313,830 442,556 450,000 450,000 550,000 550,000
Other Miscellaneous Revenue 12,371 (3,929) - - - -
Total Revenues $ 387,955 $ 546,006 $ 470,000 $ 470,000 $ 570,000 $ 570,000
Expenditures:
Personnel 442,219 458,513 539,500 539,500 565,900 582,877
Services 1,218,200 1,294,926 1,370,125 1,370,125 1,513,500 1,543,770
Supplies 6,493 906 1,000 5,500 2,500 2,550
Total Expenditures $ 1,666,912 $ 1,754,345 $ 1,910,625 $ 1,915,125 $ 2,081,900 $ 2,129,197
Personnel Services-FTE 2023 2024 2025 2025 2026
Customer Service Rep-Trans Services 0.88 0.88 0.88 0.88 0.88
Data Analyst 0.50 0.50 - - -
Operations Supv-Trans Services 3.00 3.00 3.00 3.00 3.00
Program Assistant-Trans Services - - 0.50 0.50 0.50
Total Personnel 4.38 4.38 4.38 4.38 4.38
Division: Parking Operations
Activity:On Street Operations(810120)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Licenses and Permits
General Use Permits - 4,980 4,980 10,400 10,400
Charges For Fees And Services
Miscellaneous Charges For Services 50,000 - - - - -
Parking Charges 1,388,656 1,381,509 2,190,700 1,990,700 2,016,800 2,036,968
Miscellaneous
Other Miscellaneous Revenue 3,956 1,497 - - - -
Other Financial Sources
Sale Of Assets 1,073 - - - - -
Total Revenues $ 1,443,685 $ 1,383,006 $ 2,195,680 $ 1,995,680 $ 2,027,200 $ 2,047,368
Expenditures:
Personnel 563,060 725,364 840,600 840,600 870,200 896,306
Services 336,767 388,801 877,819 892,952 914,700 932,994
Supplies 21,583 8,512 41,000 41,000 12,000 12,240
Capital Outlay 67,991 15,581 - 26,900 17,500 15,000
Total Expenditures $ 989,401 $ 1,138,258 $ 1,759,419 $ 1,801,452 $ 1,814,400 $ 1,856,540
Personnel Services-FTE 2023 2024 2025 2025 2026
Electronics Technician-Trans Services 1.00 1.00 1.00 1.00 1.00
MW II-Transportation CBD - - 1.00 1.00 1.00
MW II-Transportation Services 2.00 2.00 2.00 2.00 2.00
Parking Enforcement Attendant 5.00 6.00 6.00 6.00 6.00
Total Personnel 8.00 9.00 10.00 10.00 10.00
Capital Outlay 2025 2025 2026
Meters 14,400 -
Barnacles - 10,000
Folding/Inserting Machine 12,500 -
Paint Striper - 7,500
Total Capital Outlay $ $ 26,900 $ 17,500
438
Division: Parking Operations
Activity: Parking Ramp Operations(810140)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Intergovernmental
Federal Intergovernmental Revenue 1,890
Disaster Assistance 210
Other State Grants - 18,316 - - - -
Charges For Fees And Services
Parking Charges 3,593,053 3,634,592 6,258,135 4,467,287 4,497,700 4,542,677
Miscellaneous
Other Miscellaneous Revenue 19,954 17,330 40,000 40,000 40,000 40,000
Total Revenues $ 3,613,007 $ 3,672,338 $ 6,298,135 $ 4,507,287 $ 4,537,700 $ 4,582,677
Expenditures:
Personnel 686,451 650,234 728,900 728,900 767,400 790,422
Services 668,082 530,561 714,630 714,630 636,500 649,230
Supplies 39,665 39,449 15,800 15,800 20,600 21,012
Capital Outlay - 29,114 33,000 33,000 - -
Total Expenditures $ 1,394,198 $ 1,249,358 $ 1,492,330 $ 1,492,330 $ 1,424,500 $ 1,460,664
Personnel Services-FTE 2023 2024 2025 2025 2026
Cashier-Parking 5.00 5.25 5.25 5.25 5.25
Management Analyst - - 0.50 0.50 0.50
M.W.I-Parking Systems 3.50 3.50 3.50 3.50 3.50
Sr M.W.-Parking&Transit 0.50 0.50 0.50 0.50 0.50
Total Personnel 9.00 9.25 9.75 9.75 9.75
Capital Outlay 2025 2025 2026
EV Charger 33,000 33,000
Total Capital Outlay $ 33,000 $ 33,000 $
Division: Parking Operations
Activity: Parking Capital Reserves(810190)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Transfers In:
Parking Operations 1,000,000 1,000,000 1,500,000 1,500,000 1,500,000 1,500,000
Total Transfers In $ 1,000,000 $ 1,000,000 $ 1,500,000 $ 1,500,000 $ 1,500,000 $ 1,500,000
Transfers Out:
Capital Project Fund 840,000 1,010,416 1,450,000 1,235,050 1,100,000 1,300,000
Total Transfers Out $ 840,000 $ 1,010,416 $ 1,450,000 $ 1,235,050 $ 1,100,000 $ 1,300,000
439
TRANSIT FUND
The Transit Fund accounts for the operations of the City's public transportation operations. The
Transit enterprise fund utilizes user fees, property taxes, and State and Federal funding to
provide transportation services throughout the City including para-transit services.
In fiscal year 2024, the unassigned fund balance decreased by $219,037 or 13.1% over fiscal
year 2023 primarily due to transfers to the replacement reserve. The fiscal year revised 2025
projected unassigned fund balance is estimated to remain the same at $1,452,835 from fiscal
year 2024.
Unassigned fund balance for fiscal year 2026 is budgeted to decrease $9,000.
Fund Balance 9i1
$1s;ooa;aaa
$14:000:000
$12;00a;aaa
$10;000;000 -
$s;000,000
K000 000
$4,aaa,a00
$2,000,000
$ FY2023 FY2024 FY2025 FY2026 FY2027
■Assigned $10,790,595 $12,078,715 $4,717,415 $2,827,366 $3,577,366
■Unassigned $1671872 $1,452,835 $1,452,835 $1,443,835 $1653,532
(1) FY25-FY27 figures are estimates.
The Transit Fund has assigned fund balance for replacement reserves. For fiscal year 2025,
the assigned fund balance is estimated at $4,717,415. Funds are transferred from the Transit
operations to the replacement reserve to cover 20% of depreciation expense for buses and
facilities. Grants typically cover about 80% of the cost of replacement, and the replacement
reserves are expected to cover the remaining 20%. In fiscal year 2026, the replacement
reserve is projected to have a balance of$2,827,366 for the replacement of buses. The reserve
also had an additional $10,000,000 that was being held for the replacement of the transit
equipment facility. The construction is planned for fiscal year 2026, so this balance should be $0
at the end of the fiscal year.
440
Revenues:
The Transit fund is funded through several revenue sources:
• Federal Operating Assistance: Based on an MPOJC formula, these funds are
distributed annually between Cambus, Coralville Transit, and Iowa City Transit.
State Operating Assistance: Job Access and Reverse Commute Program (JARC),
is a Federally funded, application-based grant program, with annual allocations.
This is 31.4% of fiscal year 2026 budgeted revenue and transfers in.
• Transit Property Tax Levy: Iowa State Code chapter 384.12.10 provides the legal
authority for municipalities to levy additional taxes, including "a tax for the
operation and maintenance of a municipal transit system..." Iowa City transit
property tax levy is $.95 per thousand of valuation. These property tax funds are
collected in the General fund and transferred to the Transit fund.
• Proposed for fiscal year 2026 is a 1% Utility Franchise Fee that would be to help
pay for fare free transit. These fees would be collected in the General fund and
transferred to the Transit fund.
• Court Street Transportation Parking and Rent Revenues: These revenues include
all hourly ($2.00 per hour after the first hour) and permit ($90 per month) parking
as well as rent from the commercial properties.
• Other Revenue: The Transit fund also receives revenue from advertising and
other miscellaneous sources.
Fiscal year 2026 revenue is projected to decrease from the original budgeted fiscal year
2025 revenue estimates by $2,352,900 or 29.7%. The decrease is due to federal grant
funding.
Revenue Trends
$14,000,000
$12,000,000
$10,000,000
$8,000,000 i
$6,000,000
$4,000,000
$2,000,000
$0 ■
2023 Actual 2024 Actual 2025 Budget 2025 Revised 2026 Budget 2027 Proposed
Charges for Services Intergovernmental ■Use of Money&Property ■Miscellaneous Miscellaneous
441
The Transit Property Tax Levy (including State backfill funds), estimated at $4,335,300, will
be transferred into the Transit fund from the General fund in fiscal year 2026. Combined
with funding from other governments, $8,734,100 of the $9,910,700 in revenues and
transfers in (not including reserve transfers) or 88.1% is from sources of revenue not
generated by transit operations. This is higher than fiscal year 2024 funding due to City
piloting fare free revenue starting in fiscal year 2024.
Expenditures:
Fiscal year 2026 budgeted expenditures represent a 42.5% decrease from the fiscal year
2025 revised expenditure budget. The decrease is due to capital outlay expenses to
replace 5 buses in fiscal year 2025.
Expenditure Trends
$14,000,000
$12,000,000
$10,000,000
$8,000,000 IL - —
$6,000,000
$4,000,000
$2,000,000
2023 Actual 2024 Actual 2025 Budget 2025 Revised 2026 Budget 2027 Proposed
■Personnel ■Services ■Supplies Capital Outlay
442
Long-term Projections:
Projected Revenues vs Expenditures
$26,000,000
$24,000,000
$22,000,000
$20,000,000
$18,000,000
$16,000,000
$14,000,000
$12,000,000
$10,000,000
2025 2026 2027 2028 2029 2030
Revised Budget Projected Projected Projected Projected
Total Revenues Total Expenses
The Transit Fund revenues in fiscal year 2025 are higher due to receipt of grant funding to
replace buses. Transit Fund revenues are projected flat for future years with any increases
coming from growth in the Transit Property Tax Levy transfer in. Transit Property Taxes are
projected with 3% taxable valuation growth in fiscal years 2027 through 2030.
Future expenditures were projected with the assumptions that personnel related expenditures
would grow at a 3% rate annually and services and supplies would grow at a 2% rate
annually. Expenditures in fiscal years 2025 & 2026 are higher due to Capital Projects Fund
transfers out for a new Transit Facility and replacement of buses.
443
Transit (7150 - 7151)
Fund Summary
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 10,389,249 $ 12,462,467 $ 6,425,074 $ 13,531,550 $ 691709260 $ 4,271,201
Revenues:
Use Of Money And Property
Interest Revenues 287,503 581,046 100,000 100,000 1009000 100,000
Rents 172,353 171,124 174,400 174,400 1799300 179,300
Intergovernmental
Federal ingergovernmentalRevenue 4,400,483 4,740,051 5,972,500 10,925,400 396689600 4,073,500
State 28E Agreements - - - - - -
Disaster Assistance 399 - - - - -
Other State Grants 659,294 807,853 659,300 659,300 6949800 694,800
Local 28E Agreements 42,920 45,366 42,900 42,900 459400 45,400
Charges For Fees And Services
Transit Fees 1,054,035 64,504 - - - -
Miscellaneous Charges For Services 190 26,924 500 500 269900 1,900
Refuse Charges 357 - 400 400 - -
Parking Charges 600,030 694,087 909,300 796,300 8019400 809,414
Miscellaneous
Contributions& Donations - 50 - - - -
Printed Materials -
Miscellaneous Merchandise - - - - - -
Other Miscellaneous Revenue 68,013 67,318 69,000 69,000 699000 69,000
Other Financial Sources
Sale Of Assets 5,485 - - - - -
Sub-Total Revenues 7,291,062 7,198,323 7,928,300 12,768,200 696769400 5,973,314
Transfers In:
Transit Property Tax Levy 4,119,501 4,058,874 4,247,200 4,247,200 493369300 4,422,000
Miscellaneous Transfer-In - 194,540 - - 190009000 1,000,000
Capital Reserves 2,802,600 1,300,000 750,000 750,000 7609000 750,000
Sub-Total Transfers In 6,922,101 5,553,414 4,997,200 4,997,200 690869300 6,172,000
Total Revenues&Transfers In $ 14,213,163 $ 12,751,737 $ 12,925,500 $ 17,765,400 $ 1196609700 $ 12,145,314
Expenditures:
Transit Admin 581,077 630,045 726,050 726,050 8679300 886,781
Transit Operations 5,851,503 6,848,180 6,553,100 6,569,100 698069200 6,995,941
Fleet Maintenance 1,900,526 2,191,190 2,154,600 2,592,950 292469200 2,296,955
Court St Transportation Center 232,747 201,359 237,600 243,600 2269000 230,940
Replacement Reserve 310,925 11,880 2,284,200 7,500,000 - -
Sub-Total Expenditures 8,876,778 9,882,654 11,955,550 17,631,700 1091449700 10,410,617
Transfers Out:
Capital Project Fund 460,567 500,000 2,205,500 6,745,000 296669049 25,000
Capital Reserves 2,802,600 1,300,000 750,000 750,000 7609000 750,000
Sub-Total Transfers Out 3,263,167 1,800,000 2,955,500 7,495,000 394169049 775,000
Total Expenditures&Transfers Out $ 12,139,945 $ 11,682,654 $ 14,911,050 $ 25,126,700 $ 1396699749 $ 11,185,617
Fund Balance,June 30 12,462,467 13,531,550 4,439,524 6,170,250 492719201 5,230,898
Restricted/Committed/Assigned 10,790,595 12,078,715 2,761,556 4,717,415 298279366 3,577,366
Unassigned Balance $ 1,671,872 $ 1,452,835 $ 1,677,968 $ 1,452,835 $ 194439836 $ 1,653,532
% of Revenues&Transfers In 12% 11% 13% 8% 12% 14%
444
Transportation Services Department
Division: Public Transportation
Activity: Transit Admin (810210)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 287,503 581,046 100,000 100,000 100,000 100,000
Charges For Fees And Services
Miscellaneous Charges For Services - 25,000 - - 26,000 -
Miscellaneous
Other Miscellaneous Revenue - 350 - - - -
Transfers In:
Transfer In-Transit Property Tax Levy 4,119,501 4,058,874 4,247,200 4,247,200 4,336,300 4,422,000
Miscellaneous-Transfer In - 194,540 - - - -
Total Revenues&Transfers In $ 4,407,004 $ 4,859,810 $ 4,347,200 $ 4,347,200 $ 4,460,300 $ 4,522,000
Expenditures:
Personnel 143,017 144,336 199,900 199,900 213,600 219,905
Services 437,130 482,605 525,150 525,150 662,800 665,856
Supplies 930 3,104 1,000 1,000 1,000 1,020
Total Expenditures $ 581,077 $ 630,045 $ 726,050 $ 726,050 $ 867,300 $ 886,781
Personnel Services-FTE 2023 2024 2026 2026 2026
Customer Service Rep-Trans Services 0.88 0.88 0.88 0.88 0.88
Data Analyst 0.50 0.50 0.50 0.50 -
Operations Supv-Trans Services 0.50 0.50 0.50 0.50 0.60
Program Assistant-Trans Services - - - - 0.60
Total Personnel 1.88 1.88 1.88 1.88 1.88
445
Division: Public Transportation
Activity: Transit Operations (810220)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Intergovernmental
Federal Intergovernmental Revenue 4,400,483 4,740,051 4,243,500 4,966,700 3,668,600 4,073,500
Other State Grants 659,294 807,853 659,300 659,300 694,800 694,800
Local 28E Agreements 42,920 45,366 42,900 42,900 46,400 45,400
Charges For Fees And Services
Transit Fees 1,054,035 64,504 - - - -
Miscellaneous Charges For Services 190 1,924 500 500 1,900 1,900
Miscellaneous
Contributions& Donations - 50 - - - -
Other Miscellaneous Revenue - 1,426
Other Financial Sources
Sale Of Assets 5,485 - - - - -
Total Revenues $ 6,162,407 $ 5,661,174 $ 4,946,200 $ 5,669,400 $ 4,400,700 $ 4,815,600
Expenditures:
Personnel 3,867,602 4,292,012 4,306,200 4,306,200 4,361,700 4,492,551
Services 1,950,281 2,361,708 2,236,900 2,236,900 2,436,800 2,484,516
Supplies 32,321 14,459 10,000 10,000 8,700 8,874
Capital Outlay 1,299 180,001 - 16,000 - 10,000
Total Expenditures $ 5,851,503 $ 6,848,180 $ 6,553,100 $ 6,569,100 $ 6,806,200 $ 6,995,941
Personnel Services-FTE 2023 2024 2026 2026 2026
Management Analyst - - 0.50 0.50 0.60
M.W. I-Transit 2.00 2.00 2.00 2.00 2.00
M.W. II-Transit 1.00 1.00 1.00 1.00 1.00
Operations Supervisor-Trans Services 1.50 1.50 1.50 1.50 1.60
Sr. M.W.-Parking&Transit 0.50 0.50 0.50 0.50 0.60
Transit Operator 37.75 40.75 40.75 40.75 40.76
Total Personnel 42.75 45.75 46.25 46.25 46.26
Capital Outlay 2026 2026 2026
Building Improvements 16,000
Total Capital Outlay $ $ 16,000 $
See General Fund for Transit activity prior to 2013
446
Division: Public Transportation
Activity: Fleet Maintenance(810230)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Charges For Fees And Services
Refuse Charges 357 400 400
Total Revenues $ 357 $ - $ 400 $ 400 $ - $
Expenditures:
Personnel 596,638 523,053 721,000 721,000 686,100 705,653
Services 149,110 156,102 251,200 736,550 466,200 474,504
Supplies 1,154,778 1,512,035 1,182,400 1,135,400 1,094,900 1,116,798
Total Expenditures $ 1,900,526 $ 2,191,190 $ 2,154,600 $ 2,592,950 $ 2,246,200 $ 2,296,955
Personnel Services-FTE 2023 2024 2026 2026 2026
Mechanic II-Transit 2.00 2.00 2.00 2.00 2.00
Mechanic III-Transit 2.00 2.00 2.00 2.00 2.00
Operations Supv-Trans Services 1.00 1.00 1.00 1.00 1.00
Parts/Data Entry Clk-Transit 1.00 1.00 1.00 1.00 1.00
Total Personnel 6.00 6.00 6.00 6.00 6.00
Division: Public Transportation
Activity: Court St Transportation Center(810240)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Intergovernmental
Disaster Assistance 399 - - - - -
Use Of Money And Property
Rents 172,353 171,124 174,400 174,400 179,300 179,300
Charges For Fees And Services
Parking Charges 600,030 694,087 909,300 796,300 801,400 809,414
Miscellaneous
Other Miscellaneous Revenue 68,013 65,542 69,000 69,000 69,000 69,000
Total Revenues $ 840,795 $ 930,753 $ 1,152,700 $ 1,039,700 $ 1,049,700 $ 1,057,714
Expenditures:
Personnel 44,350 39,873 38,900 38,900 42,000 43,260
Services 187,255 160,652 197,800 203,800 183,600 187,272
Supplies 1,142 834 900 900 400 408
Total Expenditures $ 232,747 $ 201,359 $ 237,600 $ 243,600 $ 226,000 $ 230,940
Personnel Services-FTE 2023 2024 2026 2026 2026
M.W. I-Parking Systems 0.50 0.50 0.50 0.50 0.60
Total Personnel 0.50 0.50 0.50 0.50 0.60
447
Division: PublicTransportation
Activity: Replacement Reserve(810280/810290)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues&Transfers In:
Intergovernmental
Federal Intergovernmental Revenue - - 1,729,000 5,958,700 -
Other Financial Sources
Transfer In from Transit Operations 2,802,600 1,300,000 750,000 750,000 760,000 750,000
Total Revenues&Transfers In $ 2,802,600 $ 1,300,000 $ 2,479,000 $ 6,708,700 $ 760,000 $ 750,000
Expenditures:
Services 2,612 3,499 - - - -
CapitalOutlay 308,313 8,381 2,284,200 7,500,000
Total Expenditures $ 310,925 $ 11,880 $ 2,284,200 $ 7,500,000 $ $
448
WASTEWATER FUND
The Wastewater Fund accounts for the business-like operations of the City's wastewater/sewer
utility. The wastewater utility operates the City's waste treatment plant, the sewage lift stations,
the sanitary sewer collection system, and the wastewater monitoring operations. The
Wastewater Fund is primarily supported through user fees.
The wastewater operations underwent a major transformation in 2015. The City completed a
major expansion of the South Wastewater Treatment Plant, and all of the City's sewage
treatment operations were consolidated at the South Plant. The project cost was $55 million
and was funded from $41.4 million from state and federal grants, $8.6 million from Local Option
Sales Tax revenue, and $5 million from Wastewater user fees.
A project to demolish and remove the North Treatment Plant and establish wetlands and a park
was started in fiscal year 2015 at an estimated cost of$6 million with the assistance of a State
sales tax flood mitigation grant. The Wastewater Fund provided a $6 million loan to the Capital
Projects Fund for the demolition of the North Wastewater Treatment Plant in fiscal year 2015.
The loan was repaid with the State sales tax flood mitigation grant, and the final loan payment
was made in fiscal year 2022.
I
449
Fund Balance:
The Wastewater Fund's unassigned fund balance at fiscal year 2024 year-end was higher than
fiscal year 2023 by approximately $2,187,940 or 12.1% This increase was primarily due to all
debt being paid off and no longer needing to have a debt reserve.
In fiscal years 2025, the revised unassigned fund balance is expected to increase by
$2,986,890 or 14.8%. This increase is due to increased wastewater rates in fiscal year 2025.
In fiscal year 2026, the unassigned fund balance is budgeted to decrease by $1,529,920 or
6.6% primarily due to debt service payments for planned revenue bonds to be issued in fiscal
year 2026.
Fund Balance (1)
$30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$0 FY2023 FY2024 FY2025 FY2026 FY2027
■Restricted/Assigned $3,142,160 $1,905,068 $2,135,268 $1,385,268 $1,319,268
■Unassigned $18,032,715 $20,220,651 $23,207,541 $21,677,621 $20,284,897
(1) FY25-FY27 figures are estimates.
The Wastewater Fund maintains a reserved fund for capital reserves. The capital reserve is
assigned to build reserves for future system and infrastructure improvements. The assigned
fund balance in the capital reserve is anticipated to be $1,385,268 in fiscal year 2026.
450
Revenues:
Approximately 98.9% of Wastewater operations are funded through charges for services.
Wastewater Operations are funded by sewer user fees, per the following schedule:
FY2025 FY2026
Minimum Monthly Charge (includes the first 100 cu. ft. used) $8.73 $8.73
Each Additional 100 cu. ft. $3.99 $3.99
BOD (per pound)300 mg/L or less included in charge for 100 cu.
ft.of water used
FY2025 FY2026
BOD (per pound) from 301 mg/L to 2000 mg/L $ 0.305 $ 0.305 per pound
BOD (per pound) greater than 2000 mg/L $ 0.456 $ 0.456 per pound
Suspended Solids (SS) per pound $ 0.244 $ 0.244 per pound
Monthly Minimum, Unmetered User $ 35.73 $ 35.73 per month
Manufactured Housing Park, Monthly Minimum per lot $ 35.73 $ 35.73 per month
Holding Tank Waste-plus landfill fees $ 0.035 $ 0.035 per gallon
Holding Tank Waste Hauler-Annual Permit $971.40 $971.40 per year
Overall, the fiscal year 2026 budgeted revenue increased from the 2025 revised budget by
2.3%. This is due to adjusting for the 5% rate increase in fiscal year 2025 from fiscal year 2024
actuals.
Revenue Trends
$16,000,000
$14,000,000 _
$12,000,000
$1Q000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
$0
2023 Actual 2024 Actual 2025 Budget 2025 Revised 2026 Budget 2027 Projected
■Chargesfor5ervices ■Other Financial Sources ■Ucenses and Permits
■Intergovernmental ■Use of Money&Property■Miscellaneous
Use of Money& Property primarily consists of interest on investments. Other Financial
Sources are proceeds from the sale of debt and from the sale of assets.
451
Expenditures:
The fiscal year 2026 budgeted expenditures, not including debt service, are estimated to be
11.1% higher than the fiscal year 2025 revised expenditures. This is due to an increase in all
types of expenditures including increased insurance premiums and administrative charges.
$15,000,000 Expenditure Trends
$10,000,000
$5,000,000
2023 Actual 2024 Actual 2025 Budget 2025 Revised 2026 Budget 2027 Projected
Personnel Services ■Supplies Capital Outlay Debt Service
28% of the Wastewater Fund's expenditures were for revenue bond principal and interest
payments. All outstanding sewer revenue bonds were repaid by the end of fiscal year 2023.
However, two new revenue bond issues are planned for fiscal year 2026 to fund capital
projects.
Long-term Projections:
Projected Revenues vs Expenditures
$22,000,000
$20,000,000
$18,000,000
$16,000,000
$14,000,000
$12,000,000
$10,000,000
2025 2026 2027 2028 2029 2030
Revised Budget Projected Projected Projected Projected
—Total Revenues —Total Expenses
Future Charges for Services revenues for Wastewater are projected forward based on an
account growth rate of 1%. It is anticipated that future rate increases will be needed to pay for
the revenue bonds planned in fiscal year 2026.
Future expenditures were projected with the assumptions that personnel related expenditures
would grow at a 3% rate annually and services and supplies would grow at a 2% rate
annually. Expenditures and revenues are expected to increase in fiscal year 2025 as a result
of additional transfer to establish a debt service reserve.
452
Wastewater(7200 - 7204)
Fund Summary
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 25,314,538 $ 21,174,871 $ 21,903,810 $ 22,125,719 $ 2693429809 $ 23,062,909
Revenues:
Intergovernmental
Federal Intergovernmental Revenue - 54,014 - - - -
Disaster Assistance 935 6,001 - - - -
Use Of Money And Property
Interest Revenues 497,507 931,923 80,000 80,000 809000 80,000
Rents - 7,058 - - 39600 3,500
Royalties&Commissions 231 191 200 200 200 200
Charges For Fees And Services
Wastewater Charges 12,332,334 12,794,159 13,207,400 13,207,400 1396169000 13,650,150
Refuse Charges 693 1,320 700 700 19300 1,300
Miscellaneous
Other Miscellaneous Revenue 65,201 104,817 65,200 65,200 669000 65,000
Other Financial Sources
Sale Of Assets 794 2,160 - - - -
Sub-Total Revenues: 12,897,695 13,901,643 13,353,500 13,353,500 1396669000 13,800,150
Transfers In:
Miscellaneous Transfers In 2,232 57,836 2,500 23,490 239600 23,500
Capital Reserves 3,500,000 3,500,000 1,500,000 1,500,000 196009000 1,500,000
')Bond Oridance Transfers In - - 3,872,500 - 398419600 3,747,600
Sub-Total Transfers In 3,502,232 3,557,836 5,375,000 1,523,490 693669100 5,271,100
Total Revenues&Transfers In $ 16,399,927 $ 17,459,479 $ 18,728,500 $ 14,876,990 $ 1990309100 $ 19,071,250
Expenditures:
Wastewater Administration 3,477,546 3,121,821 3,383,700 3,433,700 492609800 4,340,355
Wastewater Treatment Plant Ops 4,076,376 3,931,589 3,917,500 4,154,300 493389200 4,305,394
Lift Stations 288,208 233,539 294,700 296,600 2289300 232,866
Wastewater Collection Systems 870,298 984,590 977,100 1,005,500 190699600 1,090,138
Wastewater Debt Service 2,137,090 - 4,141,600 - 398419600 3,747,600
Sub-Total Expenditures 10,849,518 8,271,539 12,714,600 8,890,100 1397189400 13,716,353
Transfers Out:
Capital Project Fund 6,190,076 4,737,092 1,360,000 1,269,800 292609000 1,566,000
Capital Reserves 3,500,000 3,500,000 1,500,000 1,500,000 196009000 1,500,000
')Debt Service Funding - - 3,872,500 - 398419600 3,747,600
Sub-Total Transfers Out 9,690,076 8,237,092 6,732,500 2,769,800 796919600 6,813,600
Total Expenditures&Transfers Out $ 20,539,594 $ 16,508,631 $ 19,447,100 $ 11,659,900 $ 2193109000 $ 20,529,953
Fund Balance,June 30 21,174,871 22,125,719 21,185,210 25,342,809 2390629909 21,604,206
Restricted/Committed/Assigned 3,142,160 1,905,068 8,317,873 2,135,268 193869268 1,319,268
Unassigned Balance $ 18,032,711 $ 20,220,651 $ 12,867,336 $ 23,207,541 $ 2196779641 $ 20,284,938
% of Revenues&Transfers In 110% 116% 69% 156% 114% 106%
Same Fund Transfers required by bond covenants
453
Public Works Department
Division: Wastewater Operations
Activity: Wastewater Administration (720110)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 424,379 931,923 80,000 80,000 80,000 80,000
Charges For Fees And Services
Wastewater Charges 12,332,334 12,794,159 13,207,400 13,207,400 13,616,000 13,650,150
Miscellaneous
Other Miscellaneous Revenue 103 - 100 100 - -
Total Revenues $ 12,756,816 $ 13,726,082 $ 13,287,500 $ 13,287,500 $ 13,696,000 $ 13,730,150
Expenditures:
Personnel 362,360 395,687 419,600 419,600 463,900 467,517
Services 2,420,281 2,687,138 2,902,100 2,922,100 3,764,800 3,829,896
Supplies 54,905 38,109 62,000 62,000 42,100 42,942
Capital Outlay 640,000 887 - 30,000 - -
Total Expenditures $ 3,477,546 $ 3,121,821 $ 3,383,700 $ 3,433,700 $ 4,260,800 $ 4,340,355
Personnel Services-FTE 2023 2024 2026 2026 2026
Asset Management Technician - 0.25 0.25 0.25 0.26
Asst Superintendent-Wastewater 1.00 1.00 1.00 1.00 1.00
Sr Clerk/Typist-Wastewater 1.00 1.00 1.00 1.00 1.00
Wastewater Superintendent 1.00 1.00 1.00 1.00 1.00
Total Personnel 3.00 3.25 3.25 3.25 3.26
Capital Outlay 2026 2026 2026
Update Ceiling Tile& Lighting 30,000
Total Capital Outlay $ $ 30,000 $
454
Division: Wastewater Operations
Activity: Wastewater Treatment Plant Ops (720120)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Rents - 7,058 - - 3,600 3,500
Royalties&Commissions 231 191 200 200 200 200
Intergovernmental
Federal Intergovernmental Revenue - 32,367 - - - -
Disaster Assistance 935 3,596 - - - -
Charges For Fees And Services
Refuse Charges 693 1,320 700 700 1,300 1,300
Miscellaneous
Other Miscellaneous Revenue 65,098 104,817 65,100 65,100 66,000 65,000
Total Revenues $ 66,957 $ 149,349 $ 66,000 $ 66,000 $ 70,000 $ 70,000
Expenditures:
Personnel 1,652,767 1,637,122 1,859,400 1,859,400 1,903,000 1,960,090
Services 1,123,732 1,176,030 1,166,800 1,189,600 1,230,900 1,255,518
Supplies 1,213,305 1,113,437 872,300 1,046,300 1,024,300 1,044,786
Capital Outlay 86,572 5,000 19,000 59,000 180,000 45,000
Total Expenditures $ 4,076,376 $ 3,931,589 $ 3,917,500 $ 4,154,300 $ 4,338,200 $ 4,305,394
Personnel Services-FTE 2023 2024 2026 2026 2026
Chemist 1.00 1.00 1.00 1.00 1.00
Electrician-Wastewater 1.00 1.00 1.00 1.00 1.00
Electronics Tech-Wastewater 1.00 1.00 1.00 1.00 1.00
Laboratory Technician-WW 1.00 1.00 1.00 1.00 1.00
M.W. I-Wastewater Trtmt 1.00 1.00 1.00 1.00 1.00
M.W. II-Wastewater Trtmnt Plnt 3.00 3.00 3.00 3.00 3.00
Maint Operator-Wastewater 3.00 3.00 3.00 3.00 3.00
Sr M.W.-Wastewater Plant 1.00 1.00 1.00 1.00 1.00
Sr TPO-Wastewater 1.00 1.00 1.00 1.00 1.00
TPO-Wastewater Treatment 4.00 4.00 4.00 4.00 4.00
Total Personnel 17.00 17.00 17.00 17.00 17.00
Capital Outlay 2026 2026 2026
Bearing Press - - 16,000
Golf Cart 9,500 9,500 -
Gantry Device 9,500 9,500
Garage Doors - 40,000 -
Lamson Blower Controls(2) - 36,000
Pump Station 26,000
Rolloff Containers(3) - - 106,000
Total Capital Outlay $ 19,000 $ 59,000 $ 180,000
455
Division: Wastewater Operations
Activity: Lift Stations (720130)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Expenditures:
Services 164,755 136,990 185,300 185,300 178,400 181,968
Supplies 51,536 55,569 49,400 51,300 49,900 50,898
Capital Outlay 71,917 40,980 60,000 60,000 - -
TotalExpenditures $ 288,208 $ 233,539 $ 294,700 $ 296,600 $ 228,300 $ 232,866
Capital Outlay 2026 2026 2026
Generator 60,000 60,000 -
Total Capital Outlay $ 60,000 $ 60,000 $
Division: Wastewater Operations
Activity: Wastewater Collection Systems (720140)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Intergovernmental
Federal Intergovernmental Revenue 21,647
Disaster Assistance - 2,405
Other Financial Sources
Sale Of Assets 794 2,160
Total Revenues $ 794 $ 26,212 $ - $ - $ - $ -
Expenditures:
Personnel 572,170 663,246 654,400 654,400 698,800 719,764
Services 208,235 252,598 256,500 284,900 263,800 269,076
Supplies 46,586 21,932 66,200 66,200 69,900 71,298
Capital Outlay 43,307 46,814 - - 27,000 30,000
Total Expenditures $ 870,298 $ 984,590 $ 977,100 $ 1,005,500 $ 1,069,600 $ 1,090,138
Personnel Services-FTE 2023 2024 2026 2026 2026
M.W. II-Wastewater Trtmnt Plnt 3.00 3.00 3.00 3.00 3.00
M.W. III-Wastewater Collect. 2.00 2.00 2.00 2.00 2.00
Sr M.W.-Wastewater Collection 1.00 1.00 1.00 1.00 1.00
Total Personnel 6.00 6.00 6.00 6.00 6.00
Capital Outlay 2026 2026 2026
Manhole Camera 27,000
Total Capital Outlay $ $ $ 27,000
456
Division: Wastewater Operations
Activity: Wastewater Debt Service(720800)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 73,128 - -
Transfers In:
Bond Ordinance Transfer - 3,872,500 3,841,600 3,747,600
Total Revenues&Transfers In $ 73,128 $ $ 3,872,500 $ $ 3,841,600 $ 3,747,600
Expenditures:
Services (35) 1,600 1,600 1,600
Other Financial Uses
Revenue Bonds Principal
& Interest Payments 2,137,125 4,140,000 3,840,000 3,746,000
Total Expenditures $ 2,137,090 $ $ 4,141,600 $ $ 3,841,600 $ 3,747,600
Division: Wastewater Operations
Activity: Wastewater Capital Reserves (720190)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Transfers In:
Wastewater Operations 3,500,000 3,500,000 1,500,000 1,500,000 1,600,000 1,500,000
Total Revenues&Transfers In $ 3,500,000 $ 3,500,000 $ 1,500,000 $ 1,500,000 $ 1,600,000 $ 1,500,000
Transfers Out
Capital Projects Fund 6,190,076 4,737,092 1,360,000 1,269,800 2,260,000 1,566,000
Total Transfers Out $ 6,190,076 $ 4,737,092 $ 1,360,000 $ 1,269,800 $ 2,260,000 $ 1,566,000
457
Sewer Revenue Bonds
Outstanding Debt Obligation at June 30, 2024
Summary by Individual Issue
Fiscal Year Debt Service Payments
Debt Paid Principal
Issue/Use of Funds Amount of in Full Outstanding
Issue FY2024 FY2025 FY2026
2024A Sewer Revenue Bonds (projected) 20,000,000 2045 1,600,000
2025B Sewer Revenue Bonds (projected) 16,000,000 2035 2,240,000
Total Sewer Revenue Bonds: 0 0 0 3,840,000
458
WATER FUND
The Water Fund accounts the City's water utility operations including the operation of a
water production plant, water storage facilities, water distribution system, water meter
reading, and water quality monitoring. The business-like fund is primarily supported
through user fees.
Fund Balance:
The Water Fund's unassigned fund balance at the close of fiscal year 2024 was
$9,345,858 or$1,345,668 higher than fiscal year 2023. The increase in unassigned
fund balance in fiscal year 2024 is due mainly to an increase in interest revenue as well
as water charge increases.
Fund Balance (1)
$18,000,000
$16,000,000
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
$ FY2023 FY2024 FY2025 FY2026 FY2027
■Restricted/Assigned $7,824,801 $6,425,366 $4,060,876 $962,302 $1,112,302
■Unassigned $8,000,190 $9,345,858 $9,979,072 $11,118,146 $10,727,694
(1) FY25-FY27 figures are estimates.
The revised fiscal year 2025 unassigned fund balance is estimated to increase to
$9,979,072, an increase of$633,214 over fiscal year 2024. This is primarily due to a
decrease in debt service.
Fiscal year 2026 unassigned fund balance is anticipated to grow by $1,139,074 over
revised fiscal year 2025. This is primarily due to no debt issue outstanding at the end of
2026.
The Water Fund maintains two reserved funds: one restricted fund for debt service and
one assigned fund for capital reserves. The debt service reserve will have an estimated
$0 in restricted fund balance, and the capital reserve is estimated to have $962,302 in
assigned fund balance at the end of fiscal year 2026. Contributions into the Capital
Reserve increased to $1,800,000 in fiscal year 2023 and are planned to increase to
$2,500,000 in fiscal year 2026 and $3,000,000 in fiscal year 2027..
459
Revenues:
The Water Division is funded by water user fees, per the current schedule:
Minimum Monthly Charge(MMC) Minimum Usage Rates
1 Meter Size(inches) FY2026 FY2026
5/8(residential) $8.78 $9.04 First 100/mo. MMC(varies) MMC(varies)
3/4 $9.69 $9.88 101-3,000/mo. $4.09/100 cu.ft. $4.21/100 cu.ft.
1 $11.29 $11.63 3,001 and over $2.94/100 cu.ft. $3.03/100 cu.ft.
1 Y2 $22.61 $23.19
2 $30.27 $31.18 Single Purpose
3 $66.96 $67.63 Meter Charges FY2026 FY2026
4 $97.67 $100.60 First 100/m0. MMC(varies) MMC(varies)
6 $196.34 $202.23 Over 101/mo. $4.09/100 cu.ft. $4.21/100
A flat 3% rate increase is budgeted for fiscal year 2026 for all usage levels and meter
sizes. Approximately 89% of Water operations are funded through charges for services.
Revenue Trends
$16,000,000
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
$0
2023 Actual 2024 Actual 2025 Budget 2025 Revised 2026 Budget 2027 Projected
■Charges for Services ■Use of Money&Property ■Intergovernmental
■Miscellaneous ■Other Financial Sources
Use of Money& Property primarily consists of interest on investments and interest on
past due utility bills.
460
Expenditures:
The fiscal year 2026 expenditures increased $507,348 from budgeted fiscal year 2025.
The increase is largely due to an increase in administrative fees.
Personnel costs makes up 33.4% of the Water fund's expenditure budget for fiscal year
2026.
Expenditure Trends
$12,000,000
$10,000,000
$8,000,000
$6,000,000 i
$4,000,000
$2,000,000
2023 Actual 2024 Actual 2025 Budget 2025 Revised 2026 Budget 2027 Projected
Personnel Services ■Supplies Capital Outlay Debt Service
Long-term Projections:
Projected Revenues vs Expenditures
$19,000,000
$18,000,000 -
$17,000,000
$16,000,000
$15,000,000 -
$14,000,000
$13,000,000
2025 2026 Budget 2027 2028 2029 2030
Revised Projected Projected Projected Projected
Total Revenues Total Expenses
Future revenues are projected to gradually increase as the number of accounts is
projected to grow by 1% annually. Fiscal years 2026 revenues are projected to increase
as transfers for debt service and capital reserves increase.
Future expenditures were projected with the assumptions that personnel related
expenditures would grow at a 3% rate annually and services and supplies would grow at a
2% rate annually. Expenditures increase in fiscal year 2025 &2026 due to an increase in
Capital Project fund transfers out as well as capital reserves.
461
Water(7300 - 7304)
Fund Summary
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 13,440,452 $ 15,824,990 $ 14,109,124 $ 15,771,223 $ 1490399947 $ 12,080,447
Revenues:
Use Of Money And Property
Interest Revenues 555,995 876,397 330,000 330,000 3669000 200,000
Rents 600 600 600 600 600 600
Royalties&Commissions 354 301 400 400 300 300
Intergovernmental
Federal Ingergovernmental Revenue - 5,556 - - - -
Disaster Assistance 7,209 617 - - - -
Charges For Fees And Services
Water Charges 10,472,052 10,996,101 11,079,200 11,079,200 1196479200 11,763,615
Miscellaneous
Contributions& Donations - 10,004 - - - -
Printed Materials 32 13 - - - -
Miscellaneous Merchandise 11,277 11,231 11,200 11,200 69200 5,900
Intra-City Charges 675,357 768,332 821,100 821,100 190219600 979,642
Other Miscellaneous Revenue 7,701 44,825 7,700 7,700 - -
Other Financial Sources
Sale Of Assets 89 20,785 - - - -
Sub-Total Revenues 11,730,666 12,734,762 12,250,200 12,250,200 1390309800 12,950,057
Transfers In:
')Bond Oridance Transfers In 1,378,470 1,275,354 70,200 70,200 8869474 -
Capital Reserves 1,800,000 1,800,000 1,800,000 1,800,000 296009000 3,000,000
Miscellaneous Transfers In 1,936 576,779 2,000 23,990 249000 24,000
Sub-Total Transfers In 3,180,406 3,652,133 1,872,200 1,894,190 394109474 3,024,000
Total Revenues&Transfers In $ 14,911,072 $ 16,386,895 $ 14,122,400 $ 14,144,390 $ 1694419274 $ 15,974,057
Expenditures:
Water Administration 1,913,203 2,036,101 2,169,850 2,169,850 297629900 2,821,413
Water Treatment Plant Ops 2,750,356 3,177,791 3,327,452 3,358,715 394329200 3,464,099
Water Distribution System 1,645,247 1,806,590 1,809,300 2,335,613 290119300 2,066,839
Water Customer Service 1,292,775 1,768,456 1,698,450 1,976,798 290969800 2,012,158
Water Debt Service 1,852,916 1,801,665 1,351,900 1,351,900 6629100 -
Sub-Total Expenditures 9,454,497 10,590,603 10,356,952 11,192,876 1098649300 10,364,509
Transfers Out:
Capital Project Fund (106,433) 2,774,705 1,770,000 2,812,590 491609000 2,850,000
1)Debt Service Funding 1,378,470 1,275,354 70,200 70,200 8869474 -
Capital Reserves 1,800,000 1,800,000 1,800,000 1,800,000 296009000 3,000,000
Sub-Total Transfers Out 3,072,037 5,850,059 3,640,200 4,682,790 796369474 5,850,000
Total Expenditures&Transfers Out $ 12,526,534 $ 16,440,662 $ 13,997,152 $ 15,875,666 $ 1894009774 $ 16,214,509
Fund Balance,June 30 15,824,990 15,771,223 14,234,372 14,039,947 1290809447 11,839,995
Restricted/Committed/Assigned 7,824,801 6,425,366 4,965,050 4,060,876 9629302 1,112,302
Unassigned Balance $ 8,000,190 $ 9,345,858 $ 9,269,322 $ 9,979,072 $ 1191189146 $ 10,727,694
% of Revenues&Transfers In 54% 57% 66% 71% 68% 67%
1) Same Fund Transfers required by bond covenants
462
Public Works Department
Division: Water Operations
Activity: Water Administration (730110)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 528,265 774,816 330,000 330,000 366,000 200,000
Royalties&Commissions 354 301 400 400 300 300
Charges For Fees And Services
Water Charges 10,346,666 10,846,305 10,956,500 10,956,500 11,610,800 11,625,908
Miscellaneous
Printed Materials 32 13 - - - -
Intra-City Charges 2,000 2,000 2,000 2,000
Other Miscellaneous Revenue 7,701 166 7,700 7,700 - -
Transfers In:
Miscellaneous Transfers In 1,936 76,779 2,000 23,990 24,000 24,000
Total Revenues&Transfers In $ 10,886,954 $ 11,700,380 $ 11,298,600 $ 11,320,590 $ 11,890,100 $ 11,850,208
Expenditures:
Personnel 283,717 305,802 315,300 315,300 326,600 335,265
Services 1,622,576 1,724,064 1,846,300 1,846,300 2,429,600 2,478,090
Supplies 6,910 6,235 8,250 8,250 7,900 8,058
Total Expenditures $ 1,913,203 $ 2,036,101 $ 2,169,850 $ 2,169,850 $ 2,762,900 $ 2,821,413
Personnel Services-FTE 2023 2024 2026 2026 2026
Asst Superintendent-Water 1.00 1.00 1.00 1.00 1.00
Water Superintendent 1.00 1.00 1.00 1.00 1.00
Total Personnel 2.00 2.00 2.00 2.00 2.00
463
Division:Water Operations
Activity: Water Treatment Plant Ops (730120)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Intergovernmental
Federal Intergovernmental Revenue - 503
Disaster Assistance 7,209 56 - - -
Charges For Fees And Services
Water Charges 153 5,713 200 200 6,700 5,700
Miscellaneous
Other Miscellaneous Revenue - 5,030 - - - -
Other Financial Sources
Sale of Assets 89 19,006 - - - -
Total Revenues $ 7,451 $ 30,308 $ 200 $ 200 $ 6,700 $ 5,700
Expenditures:
Personnel 1,043,674 1,115,689 1,176,900 1,176,900 1,216,600 1,251,965
Services 945,648 1,180,767 1,192,200 1,196,200 1,183,400 1,207,068
Supplies 742,653 742,534 833,352 860,615 838,300 855,066
Capital Outlay 18,381 138,801 125,000 125,000 196,000 150,000
Total Expenditures $ 2,750,356 $ 3,177,791 $ 3,327,452 $ 3,358,715 $ 3,432,200 $ 3,464,099
Personnel Services-FTE 2023 2024 2026 2026 2026
Laboratory Technician-Water 0.50 0.50 0.50 0.50 0.60
M.W. I-Water Plant 1.00 1.00 1.00 1.00 1.00
Maintenance Operator-Water 3.00 3.00 3.00 3.00 3.00
Sr. M.W.Water Plant 1.00 1.00 1.00 1.00 1.00
Sr.T.P.O.-Water 1.00 1.00 1.00 1.00 1.00
T.P.O.-Water 4.00 4.00 4.00 4.00 4.00
Total Personnel 10.50 10.50 10.50 10.50 10.60
Capital Outlay 2026 2026 2026
Tank Inspections 10,000 10,000 10,000
Turbine Pump Rehab 80,000 80,000 100,000
Tank Cleaning 20,000 20,000 20,000
Gate Replacements - - 60,000
Process Analyzer Replacements 15,000 15,000 16,000
Total Capital Outlay $ 125,000 $ 125,000 $ 196,000
464
Division:Water Operations
Activity: Water Distribution System(730130)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Rents 600 600 600 600 600 600
Intergovernmental
Federal Intergovernmental Revenue - 5,053 - - - -
Disaster Assistance - 561 - - - -
Charges For Fees And Services
Water Charges 81,273 93,275 77,800 77,800 83,300 84,133
Miscellaneous
Contributions& Donations - 10,004 - - - -
Printed Materials - - - - - -
Miscellaneous Merchandise 5,947 905 5,900 5,900 900 900
Other Miscellaneous Revenue - 39,629 - - - -
Other Financial Sources
Sale of Assets 1,779
Transfers In:
Miscellaneous Transfers In - 500,000 - - - -
Total Revenues&Transfer In $ 87,820 $ 651,806 $ 84,300 $ 84,300 $ 84,800 $ 85,633
Expenditures:
Personnel 767,516 853,447 876,900 876,900 1,001,300 1,031,339
Services 289,176 335,197 337,800 337,800 343,400 350,268
Supplies 201,160 111,304 185,600 200,463 181,600 185,232
Capital Outlay 387,395 506,642 409,000 920,450 486,000 500,000
Total Expenditures $ 1,645,247 $ 1,806,590 $ 1,809,300 $ 2,335,613 $ 2,011,300 $ 2,066,839
Personnel Services-FTE 2023 2024 2026 2026 2026
M.W. II-Water Distribution 4.00 4.00 4.00 4.00 4.00
M.W. III-Water Distribution 2.00 2.00 2.00 2.00 3.00
Sr. M.W.-Water Distribution 1.00 1.00 1.00 1.00 1.00
Water GIS Technician 1.00 1.00 1.00 1.00 1.00
Total Personnel 8.00 8.00 8.00 8.00 9.00
Capital Outlay 2026 2026 2026
Water Main Repairs-Contracted Improvement 300,000 392,626 400,000
Lead Reduction 25,000 443,824 -
Oversizing Water Main 10,000 10,000 60,000
Trench Shoring Equipment 28,000 28,000 -
Water Leak Equipment - - 36,000
Utility Truck 46,000 46,000 -
Total Capital Outlay $ 409,000 $ 920,450 $ 486,000
465
Division:Water Operations
Activity: Water Customer Service(730140)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Charges For Fees And Services
Water Charges 43,960 50,808 44,700 44,700 47,400 47,874
Miscellaneous
Miscellaneous Merchandise 5,330 10,326 5,300 5,300 6,300 5,000
Intra-City Charges 673,357 766,332 819,100 819,100 1,021,600 979,642
Total Revenues $ 722,647 $ 827,466 $ 869,100 $ 869,100 $ 1,074,200 $ 1,032,516
Expenditures:
Personnel 871,820 1,010,552 1,068,800 1,068,800 1,084,200 1,116,726
Services 129,406 148,939 167,250 167,250 163,100 166,362
Supplies 31,335 12,374 34,300 47,648 28,600 29,070
Capital Outlay 260,214 596,591 428,100 693,100 820,000 700,000
Total Expenditures $ 1,292,775 $ 1,768,456 $ 1,698,450 $ 1,976,798 $ 2,096,800 $ 2,012,158
Personnel Services-FTE 2023 2024 2026 2026 2026
Building Inspector 1.00 1.00 1.00 1.00 1.00
Customer Service Coord 1.00 1.00 1.00 1.00 1.00
M.W. I-Water Customer Service 3.00 4.00 4.00 4.00 4.00
M.W. II-Water Service 3.00 3.00 3.00 3.00 3.00
M.W. III-Water Service 1.00 1.00 1.00 1.00 1.00
Water Services Clerk 1.75 1.75 1.75 1.75 1.76
Total Personnel 10.75 11.75 11.75 11.75 11.76
Capital Outlay 2026 2026 2026
Radio Locator 6,500 6,500 -
Meter Read Antenna - - 26,000
Small Truck - - 40,000
Belt Clip Readers 6,600 6,600 -
Water Meters 415,000 680,000 766,000
Total Capital Outlay $ 428,100 $ 693,100 $ 820,000
466
Division: Water Operations
Activity: Water Debt Service(730800)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 27,730 101,581
Transfers In:
Bond Ordinance Transfers In 1,378,470 1,275,354
Total Revenues&Transfers In $ 1,406,200 $ 1,376,935 $ - $ - $ - $
Expenditures:
Services 771 840 800 800 800
Other Financial Uses
Revenue Bonds Principal
& Interest Payments 1,852,145 1,800,825 1,351,100 1,351,100 661,300
Total Expenditures $ 1,852,916 $ 1,801,665 $ 1,351,900 $ 1,351,900 $ 662,100 $
Division:Water Operations
Activity: Water Capital Reserves (730190)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Transfers In:
Water Operations 1,800,000 1,800,000 1,800,000 1,800,000 2,600,000 3,000,000
Total Revenues&Transfers In $ 1,800,000 $ 1,800,000 $ 1,800,000 $ 1,800,000 $ 2,600,000 $ 3,000,000
Transfers Out
Capital Projects Fund (106,433) 2,774,705 1,770,000 2,812,590 4,160,000 2,850,000
Total Transfers Out $ (106,433) $ 2,774,705 $ 1,770,000 $ 2,812,590 $ 4,160,000 $ 2,850,000
467
Water Revenue Bonds
Outstanding Debt Obligation at June 30, 2024
Summary by Individual Issue
Amount of Fiscal Year Principal Debt Service Payments
Issue Debt Paid Outstanding
Issue/Use of Funds in Full FY2024 FY2025 FY2026
2016D Water Revenue Refunding 3,650,000 2025 525,000 529,594 -
of Series 2008 Revenue Bonds
2017C Water Revenue Refunding 5,910,000 2026 1,355,000 821,488 561,244
of Series 2009 Revenue Bonds
Total -Water Revenue Bonds 1,880,000 1,351,082 561,244 0
468
Water Revenue Bonds - Summary
Debt Repayment Schedule
by Fiscal Year
Payments Principal
Fiscal Outstanding
Year Principal Interest Total Water Revenue Beginning of
Fiscal Year
2025 1,325,000 26,081 1,351,081 1,351,081 1,880,000
2026 555,000 6,244 561,244 561,244 555,000
Totals 1,880,000 32,325 1,912,325 1,912,325
469
2O16D Water Revenue Refunding Capital Loan Notes
Principal: $3,650,000
Dated: June 16, 2016
Callable: N/A
Payments Principal
Water Outstanding Coupon
Fiscal principal Interest Total Revenue Beginning of Rate
Year Fiscal Year
2025 525,000 4,594 529,594 529,594 525,000 1.75%
Totals 525,000 4,594 529,594 529,594
Principal payable July 1.
Interest payable July 1 and January 1.
Project Amount
Refunded 2008D Water Revenue Bonds $ 3,964,470
Issuance Costs 67,698
Bond Premium (382,168)
Amount of Issue $ 3,650,000
470
2017C Water Revenue Refunding Capital Loan Notes
Principal: $5,910,000
Dated: June 15, 2017
Callable: July 1, 2022
Payments Principal
Water Outstanding Coupon
Fiscal
Year Principal Interest Total Revenue Beginning of Rate
Fiscal Year
2025 800,000 21,488 821,488 821,488 1,355,000 2.25%
2026 555,000 6,244 561,244 561,244 555,000 2.25%
Totals 1,355,000 27,732 1,382,732 1,382,732
Principal payable July 1.
Interest payable July 1 and January 1.
Project Amount
Refunded 2009B Water Revenue Bonds $ 5,372,468
Water Plant Roof Replacement 400,000
Water Maintenance Building Improvements 100,000
Issuance Costs 102,315
Bond Premium (64,783)
Amount of Issue $ 5,910,000
471
REFUSE COLLECTION FUND
The Refuse Collection Fund accounts for the activities of the City's curbside pickup
program for household waste, yard waste, bulky items, and appliances. The Refuse
Collection Fund is an enterprise fund that is operated as a business and is primarily
supported by user fees.
Fund Balance:
The Refuse Collection Fund's unassigned fund balance on June 30, 2024 was
$2,790,929 which was a 43.9% increase from fiscal year 2023. The increase was due to
an increase in user fees.
Fund Balance (1)
$3,300,000
$3,100,000
$2,900,000
$2,700,000
$2,500,000
$2,300,000
$2,100,000
$1,900,000
$1,700,000
$1,500,000 FY2023 FY2024 FY2025 FY2026 FY2027
■Unassigned $1,938,934 $2,790,929 1 $2,923,269 $3,205,369 $3,132,398
(1) FY25-FY27 figures are estimates.
Fiscal year 2025 fund balance is projected to increase by $132,340 or 4.7% to
$2,923,269. This is primarily due to an increase in user fees.
Fiscal year 2026 fund balance is projected to increase by $282,100 or 9.7% to
$3,205,369. This increase is primarily due to adding a new fee for yard waste stickers.
The Refuse Collection fund has no restricted or assigned fund balances.
472
Revenues:
The Refuse Collection operations are funded primarily by user fees. The combined
monthly refuse collection fee for a regular household is $26.00 per month.
There are additional fees not listed including pickup of tires, TVs, and monitors.
Solid Waste Collection: FY2026
Garbage Collection per month $14.00
Additional bag stickers $2.50
Curbside Recycling per month $8.50
Appliance Collection $20.00
Bulky Item Pickup:
First item $20.00
Additional items $10.00
Yard Waste:
Yard/Food Waste Collection per $3.50
month
Yard Waste stickers $2.00
Refuse charges (includes recycling, yard waste, and solid waste fees) for services fund
nearly 100% of refuse collection operations. General use permits and interest on
investments comprise less than 1% of refuse collection estimated revenue. Fiscal year
2026 revenue is estimated at 3.3% higher than fiscal year 2025 due to the collection
fees.
Revenue Trends
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
■Licenses and Permits Use of Money&Property■Intergovernmental
■Charges for Services Miscellaneous
473
Expenditures:
The fiscal year 2026 budgeted expenditures are estimated to be 2.0% higher than fiscal
year 2025 budgeted expenditures. This increase is primarily due to the increase in
administrative chargebacks.
Expenditure Trends
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
■Personnel ■Services ■Supplies Capital Outlay
Long-term Projections:
Projected Revenues vs Expenditures
$6,000,000
$5,800,000
$5,600,000
$5,400,000
$5,200,000
$5,000,000
$4,800,000
$4.600,000
$4.400,000
$4.200,000
$4.000,000
2025 2026 2027 2028 2029 2030
Revised Budget Projected Projected Projected Projected
Total Revenues Total Expenses
In fiscal year 2026 revenues jump up due to add a yard waste sticker fee. Future revenues
are projected to gradually increase as the account growth is expected to be 1% annually in
fiscal year 2027 and later.
Future expenditures were projected with the assumptions that personnel related
expenditures would grow at a 3% rate annually and services and supplies would grow at a
2% rate annually.
Fiscal year 2026 budgeted expenditures increase due to increasing transfers to the Capital
Projects Fund.
474
Refuse Collection (7400)
Fund Summary
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 1,374,200 $ 1,938,934 $ 2,018,613 $ 2,790,929 $ 299239269 $ 3,205,369
Revenues:
Licenses And Permits
General Use Permits - 8,340 - - - -
Use Of Money And Property
Interest Revenues 38,850 97,834 10,000 10,000 109000 10,000
Intergovernmental
Disaster Assistance 211 2,676 - - -
Federal Intergovernmental Revenue - 25,981 - - - -
Charges For Fees And Services
Refuse Charges 4,584,679 5,032,369 5,132,300 5,132,300 693019600 5,354,513
Miscellaneous
Other Miscellaneous Revenue 11,974 - - - - -
Sub-Total Revenues 4,635,714 5,167,200 5,142,300 5,142,300 693119600 5,364,513
Transfers In:
Miscellaneous Transfers In 6,538 53,145 7,000 45,240 489100 48,100
Sub-Total Transfers In 6,538 53,145 7,000 45,240 489100 48,100
Total Revenues $ 4,642,252 $ 5,220,345 $ 5,149,300 $ 5,187,540 $ 693699600 $ 5,412,613
Expenditures:
Refuse Administration 680,726 701,363 798,300 799,400 9369900 957,797
Refuse Operations 1,518,192 1,576,281 1,725,500 1,725,500 196619600 1,744,898
Yard Waste Collection 515,565 568,732 585,600 630,600 6299400 593,761
Curbside Recycling Collection 1,148,422 1,306,831 1,367,300 1,442,300 193689800 1,453,404
White Goods/Bulky Collection 214,613 215,143 254,800 257,400 2319800 238,224
Sub-Total Expenditures 4,077,518 4,368,350 4,731,500 4,855,200 498279600 4,988,084
Transfers Out:
Capital Project Fund - - 250,000 200,000 2609000 497,500
Sub-Total Transfers Out - - 250,000 200,000 2609000 497,500
Total Expenditures&Transfers Out $ 4,077,518 $ 4,368,350 $ 4,981,500 $ 5,055,200 $ 690779600 $ 5,485,584
Fund Balance,June 30 1,938,934 2,790,929 2,186,413 2,923,269 392069369 3,132,398
Restricted/Committed/Assigned - - - - - -
Unassigned Balance $ 1,938,934 $ 2,790,929 $ 2,186,413 $ 2,923,269 $ 392069369 $ 3,132,398
% of Revenues 42% 53% 42% 56% 60% 58%
475
Public Works Department
Division: Resource Management
Activity: Refuse Administration (740110)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 38,850 97,834 10,000 10,000 10,000 10,000
Intergovernmental
Disaster Assistance 211 (211) - - - -
Charges For Fees And Services
Refuse Charges (25) 187 200 200
Miscellaneous
Other Miscellaneous Revenue 11,974 - - -
Transfers In:
Miscellaneous Transfers In - - - - 48,100 48,100
Total Revenues $ 51,010 $ 97,810 $ 10,000 $ 10,000 $ 58,300 $ 58,300
Expenditures:
Personnel 262,645 274,743 292,100 292,100 317,900 327,437
Services 417,759 426,385 505,900 507,000 617,700 630,054
Supplies 322 235 300 300 300 306
Total Expenditures $ 680,726 $ 701,363 $ 798,300 $ 799,400 $ 935,900 $ 957,797
Personnel Services-FTE 2023 2024 2025 2025 2026
Asst Superintendent-Refuse 1.00 1.00 1.00 1.00 1.00
Customer Service Rep-Refuse 0.88 0.88 0.88 0.88 0.88
Resource Management Superintendent 0.50 0.50 0.50 0.50 0.50
Total Personnel 2.38 2.38 2.38 2.38 2.38
476
Division: Resource Management
Activity: Refuse Operations(740120)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Intergovernmental
Disaster Assistance 957
Federal Intergovernmental Revenue 8,609
Licenses And Permits
General Use Permits - 8,340 - - -
Charges For Fees And Services
Refuse Charges 2,582,285 2,796,869 2,746,100 2,746,100 2,797,400 2,825,374
Total Revenues $ 2,582,285 $ 2,814,775 $ 2,746,100 $ 2,746,100 $ 2,797,400 $ 2,825,374
Expenditures:
Personnel 517,857 560,919 582,400 582,400 608,600 626,858
Services 985,597 968,957 1,134,800 1,134,800 1,043,700 1,064,574
Supplies 8,164 5,477 8,300 8,300 8,300 8,466
Capital Outlay 6,574 40,928 - - 1,000 45,000
Total Expenditures $ 1,518,192 $ 1,576,281 $ 1,725,500 $ 1,725,500 $ 1,661,600 $ 1,744,898
Personnel Services-FTE 2023 2024 2025 2025 2026
M.W.I-Refuse 2.00 2.00 2.00 2.00 2.00
M.W.II-Refuse 3.00 3.00 3.00 3.00 3.00
M.W.III-Refuse 1.00 1.00 1.00 1.00 1.00
Total Personnel 6.00 6.00 6.00 6.00 6.00
Capital Outlay 2025 2025 2026
Refuse Carts 1,000
Total Capital Outlay $ - $ $ 1,000
Division: Resource Management
Activity:Yard Waste Collection (740130)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Intergovernmental
Disaster Assistance 706
Federal Intergovernmental Revenue - 6,354 - - -
Charges For Fees And Services
Refuse Charges 686,237 695,516 686,200 686,200 765,500 773,155
Total Revenues $ 686,237 $ 702,576 $ 686,200 $ 686,200 $ 765,500 $ 773,155
Expenditures:
Personnel 232,021 245,785 269,300 269,300 277,300 285,619
Services 283,019 287,579 316,300 316,300 302,100 308,142
Supplies - 413 - - - -
Capital Outlay 525 34,955 - 45,000 50,000 -
Total Expenditures $ 515,565 $ 568,732 $ 585,600 $ 630,600 $ 629,400 $ 593,761
Personnel Services-FTE 2023 2024 2025 2025 2026
M.W.I-Refuse 2.00 - 3.00 2.00 3.00
Total Personnel 2.00 3.00 2.00 3.00
Capital Outlay 2025 2025 2026
Yard Waste Carts 45,000 50,000
Total Capital Outlay $ $ 45,000 $ 50,000
477
Division: Resource Management
Activity: Curbside Recycling Collection (740140)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Intergovernmental
Disaster Assistance 585
Federal Intergovernmental Revenue - 5,269 - - -
Charges For Fees And Services
Refuse Charges 1,271,806 1,484,417 1,640,000 1,640,000 1,683,000 1,699,830
Total Revenues $ 1,271,806 $ 1,490,271 $ 1,640,000 $ 1,640,000 $ 1,683,000 $ 1,699,830
Expenditures:
Personnel 640,031 675,874 694,300 694,300 722,800 744,484
Services 479,731 629,940 673,000 673,000 646,000 658,920
Supplies 1,280 1,017 - - - -
Capital Outlay 27,380 - - 75,000 - 50,000
Total Expenditures $ 1,148,422 $ 1,306,831 $ 1,367,300 $ 1,442,300 $ 1,368,800 $ 1,453,404
Personnel Services-FTE 2023 2024 2025 2025 2026
M.W.II-Refuse 7.00 7.00 7.00 7.00 7.00
Total Personnel 7.00 7.00 7.00 7.00 7.00
Capital Outlay 2025 2025 2026
Trucks 75,000
Total Capital Outlay $ - $ 75,000 $
Division: Resource Management
Activity:White Goods/Bulky Collection(740150)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Intergovernmental
Disaster Assistance 639
Federal Intergovernmental Revenue - 5,749 - - - -
Charges For Fees And Services
Refuse Charges 44,376 55,380 60,000 60,000 55,400 55,954
Total Revenues $ 44,376 $ 61,768 $ 60,000 $ 60,000 $ 55,400 $ 55,954
Expenditures:
Personnel 159,250 162,802 185,400 185,400 178,800 184,164
Services 55,013 52,030 69,400 72,000 53,000 54,060
Supplies 350 311 - - - -
Total Expenditures $ 214,613 $ 215,143 $ 254,800 $ 257,400 $ 231,800 $ 238,224
Personnel Services-FTE 2023 2024 2025 2025 2026
M.W.I-Refuse 2.00 2.00 2.00 2.00 2.00
Total Personnel 2.00 2.00 2.00 2.00 2.00
478
LANDFILL FUND
The Landfill Fund accounts for the business-like operations of the City's municipal landfill and
recycling operations. The Landfill fund is primarily supported by user fees.
Fund Balance:
The Landfill Fund's total fund balance on June 30, 2024 was $22.5 million, which was a 6.6%
decrease from fiscal year 2023. Of the $22.5 million, $19.1 million was restricted in use per
Iowa State code for site closure, post closure, and environmental protection costs and reserved
for landfill cell replacement. The overall fund balance decrease was primarily due to the
construction of a new equipment building.
Fund Balance (1)
$30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$0 FY2023 FY2024 FY2025 FY2026 FY2027
■Unassigned $2,910,817 $3,395,668 $3,976,366 $4,044,366 $3,810,931
■Assigned $21,176,907 $19,113,126 $20,673,626 $22,297,226 $23,507,661
(1) FY25-FY27 figures are estimates
The fiscal year revised 2025 unassigned fund balance is $3,976,366 which is a 17.1% or
$580,698 increase over the fiscal year 2024 unassigned fund balance. The projected increase
is primarily due to a decrease in capital project funding. The fiscal year 2026 unassigned fund
balance is projected to increase $68,000 or 1.7% to $4,044,366. This increase is primarily due
to a proposed new fee for yard waste.
The Landfill maintains a reserve for the cell replacement. Starting in fiscal year 2025, $900,000
will be transferred from the Landfill fund into the Landfill Cell Replacement The projected
balance in the Landfill Cell Replacement Reserve at the end of fiscal year 2026 is $5 million not
including projected outstanding loan balances of $617,896 to the Parking Fund, $1,335,714 to
the General Fund, and $890,476 to the Road Use Tax Fund.
479
The Landfill Cell Replacement Reserve will have three outstanding interfund loans as of the end
of fiscal year 2025. The following is a summary of those loans:
Principal Total
Final Outstanding as Payment FY26 FY26
Loan Date Loan Amount Payment of 6/30/25 FY26 Principal Interest
General Fund 2019 Public Works 6/30/2019 $ 2,100,000 2036 $ 1,571,451 $139,759 $ 118,752 $ 21,007
Facility Loan
Road Use Tax Fund
2019 Public Works 6/30/2019 $ 1,400,000 2036 $ 1,047.634 $ 93,172 $ 79,168 $ 14,004
Facility Loan
Parking Fund Parking Gate 6/30/2022 $ 1,000,000 2032 $ 715,579 $ 107,750 $ 97,683 $ 10,067
Equipment
The City also maintains separate reserves as required by State law. Iowa State law requires
landfill fund balance restrictions as follows:
■ Closure and Post-Closure Reserves: The State of Iowa requires that the owner/operator of
a landfill set aside funds to provide assurance for the costs associated with closing the
landfill and ongoing maintenance of the closed landfill site. The City is mandated to provide
for the future costs associated with closing the landfill in a manner that satisfies State
environmental and safety requirements, including minimizing infiltration and erosion; and
sufficient to provide for the costs related to post-closure requirements.
■ Solid Waste Surcharge Reserve: Landfill operators are also required to retain a portion of
user fees for environmental protection, waste reduction, and recycling programs. The Solid
Waste Surcharge Reserve balance in the Landfill Fund is reserved for these uses and is not
accessible for other City projects.
The Landfill has estimated restricted fund balances at the end of fiscal year 2026 of
$16,399,493 for Closure/Post-Closure Reserves and $851,645 in the Solid Waste Surcharge
Reserve.
Revenues:
The Landfill Fund is primarily supported by user fees. A new minimum fee for yard waste is
budgeted for fiscal year 2026 of$5.00 for Iowa City and Non-Iowa City residents. The major
landfill fees charged are summarized as follows:
Trash Disposal Rates (per ton):
Iowa City residents: $47.50
Non-Iowa City residents: $52.50
Other Disposal Rates:
Iowa City Community Compost (per ton) $20
Iowa City Community Compost (minimum) $2
Wood chip mulch (per ton) $10
Wood chip mulch (minimum) $2
TV or monitors (includes peripherals) $20
Bulk electronic waste (no TV or monitor) $3 per item
480
For fiscal year 2026, Landfill Charges of$7,599,300 and Refuse Charges of$592,100 comprise
approximately 95.3% of the landfill's budgeted revenue. Total revenues are estimated to
increase slightly in fiscal year 2026, primarily due to increasing user fees.
RevenueTrends
$10,000,000
$9,000,000
$8,000,00a
$7,000,000
$6,000,00a
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,a00,000
$a
2023 Actual 2024 Actual 2025 Budget 2025 Revised 2026 Budget 2027 Proposed
■Charges for Services ■Use of Money&Property ■Intergovernmental Miscellaneous
Expenditures:
Fiscal year 2026 budgeted expenditures increased by $436,898 or 7.0% from the fiscal year
2025 revised budget. The Landfill Fund's expenditures increased due to an increase in
administrative fees.
Expenditure Trends
$7,000,000
$6,000,000 -
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
2023 Actual 2024 Actual 2025 Budget 2025 Revised 2026 Budget 2027 Proposed
■Personnel ■Services Supplies ■Capital Outlay
481
Long-term Projections:
Projected Revenues vs Expenditures
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
2025 Revised 2026 Budget 2027 Projected 2028 Projected 2029 Projected 2030 Projected
Total Revenues Total Expenses
Future revenues are projected out with a 1% increase. Transfers in will decrease slightly starting
in fiscal year 2026 as the Parking Fund pays off their 2009F Revenue Bond Interfund Loan.
Future expenditures were projected with the assumptions that personnel related expenditures
would grow at a 3% rate annually and services and supplies would grow at a 2% rate annually.
Additionally, the larger year over year changes result from Transfers Out related to Capital
Projects. Fiscal year 2027 has a $1,089,000 Capital Projects Fund transfer out which includes
funding for a recycle transfer station and expansion for the dual extraction system.
482
Landfill (7500 - 7504)
Fund Summary
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 26,541,741 $ 24,087,724 $ 20,925,512 $ 22,508,794 $ 2496499992 $ 26,341,592
Revenues:
Use Of Money And Property
Interest Revenues 689,248 925,616 265,700 265,700 2669100 241,000
Rents 57,737 59,709 75,200 75,200 659200 65,200
Intergovernmental
Federal Ingergovernmental Revenue - 46,522 - - - -
Disaster Assistance - 5,169
Other State Grants 2,209 - - - - -
Charges For Fees And Services
Refuse Charges 625,348 530,138 625,300 625,300 6929100 592,100
Landfill Charges 6,594,014 7,144,380 6,900,000 6,900,000 796999300 7,599,300
Miscellaneous
Intra-City Charges 64,512 50,254 65,000 65,000 629200 52,200
Other Miscellaneous Revenue 36,875 33,234 33,700 33,700 329400 32,400
Sub-Total Revenues 8,069,943 8,795,022 7,964,900 7,964,900 896969300 8,582,200
Transfer In:
Interfund Loans 562,268 570,558 489,800 489,800 2969700 296,900
Miscellaneous Transfers In 1,156,687 1,397,015 1,025,000 1,025,000 191609000 1,150,000
Sub-Total Transfers In 1,718,955 1,967,573 1,514,800 1,514,800 194469700 1,446,900
Total Revenues&Transfers In $ 9,788,898 $ 10,762,595 $ 9,479,700 $ 9,479,700 $ 1090429000 $ 10,029,100
Expenditures:
Landfill Administration 1,056,254 1,143,700 1,163,400 1,163,400 196279300 1,561,219
Landfill Operations 4,462,115 4,821,689 4,799,050 4,915,102 690049400 5,129,466
Solid Waste Surcharge Reserve 112,859 120,584 117,000 135,000 1189700 122,165
Sub-Total Expenditures 5,631,228 6,085,973 6,079,450 6,213,502 696609400 6,812,850
Transfers Out:
Capital Project Funding 5,455,000 4,898,191 500,000 100,000 6609000 1,089,250
Miscellaneous Transfers Out 1,156,687 1,357,361 1,025,000 1,025,000 191609000 1,150,000
Sub-Total Transfers Out 6,611,687 6,255,552 1,525,000 1,125,000 197009000 2,239,250
Total Expenditures&Transfers Out $ 12,242,915 $ 12,341,525 $ 7,604,450 $ 7,338,502 $ 893609400 $ 9,052,100
Fund Balance,June 30 24,087,724 22,508,794 22,800,762 24,649,992 2693419692 27,318,592
Restricted/Committed/Assigned 21,176,907 19,113,126 20,061,054 20,673,626 2292979226 23,507,661
Unassigned Balance $ 2,910,817 $ 3,395,668 $ 2,739,708 $ 3,976,366 $ 490449366 $ 3,810,931
% of Revenues&Transfers In 30% 32% 29% 42% 40% 38%
483
Public Works Department
Division: Resource Management
Activity: Landfill Administration(750110)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 553,863 763,125 180,000 185,000 180,000 180,000
Total Revenues $ 553,863 $ 763,125 $ 180,000 $ 185,000 $ 180,000 $ 180,000
Expenditures:
Personnel 281,080 295,751 310,400 310,400 337,300 347,419
Services 773,981 846,972 851,700 851,700 1,188,700 1,212,474
Supplies 1,193 977 1,300 1,300 1,300 1,326
Total Expenditures $ 1,056,254 $ 1,143,700 $ 1,163,400 $ 1,163,400 $ 1,527,300 $ 1,561,219
Personnel Services-FTE 2023 2024 2025 2025 2026
Assist Superintendent-Landfill 1.00 1.00 1.00 1.00 1.00
Customer Service Rep-Solid Waste 0.88 0.88 0.88 0.88 0.88
Resource Management Superintendent 0.50 0.50 0.50 0.50 0.50
Total Personnel 2.38 2.38 2.38 2.38 2.38
Division: Resource Management
Activity: Landfill Operations(750120)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 7,428 7,378 - - - -
Rents 57,737 59,709 75,200 75,200 65,200 65,200
Intergovernmental
Federal Intergovernmental Revenue - 46,522 - - - -
Disaster Assistance - 5,169
Other State Grants 2,209 - - - - -
Charges For Fees And Services
Refuse Charges 625,348 530,138 625,300 625,300 592,100 592,100
Landfill Charges 6,388,022 6,922,925 6,700,000 6,700,000 7,377,800 7,377,800
Miscellaneous
Intra-City Charges 64,512 50,254 65,000 65,000 52,200 52,200
Other Miscellaneous Revenue 36,875 33,234 33,700 33,700 32,400 32,400
Total Revenues $ 7,182,131 $ 7,655,329 $ 7,499,200 $ 7,499,200 $ 8,119,700 $ 8,119,700
Expenditures:
Personnel 1,378,655 1,514,477 1,554,550 1,554,550 1,617,800 1,666,334
Services 2,873,191 3,062,200 3,044,300 3,143,177 3,176,400 3,239,928
Supplies 174,740 187,187 165,200 165,200 150,200 153,204
Capital Outlay 35,529 57,825 35,000 52,175 60,000 70,000
Total Expenditures $ 4,462,115 $ 4,821,689 $ 4,799,050 $ 4,915,102 $ 5,004,400 $ 5,129,466
Personnel Services-FTE 2023 2024 2025 2025 2026
Landfill Operator 8.00 8.00 8.00 8.00 8.00
M.W.I-Landfill - - 1.00 1.00 1.00
M.W.II-Eastside Recycling 1.00 1.00 1.00 1.00 1.00
Scalehouse Operator 1.75 1.75 1.75 1.75 1.75
Sr.Engineer 1.00 1.00 1.00 1.00 1.00
Sr.Landfill Operator-Heavy Equipment 1.00 1.00 1.00 1.00 1.00
Total Personnel 12.75 12.75 13.75 13.75 13.75
Capital Outlay 2025 2025 2026
Other Operating Equipment 35,000 35,000 60,000
Landfill Roll-Off Boxes - 17,175 -
Total Capital Outlay $ 35,000 $ 52,175 $ 60,000
484
Division: Resource Management
Activity: Landfill Replacement Reserve(750910)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues&Transfers In:
Use Of Money And Property
Interest Revenues 77,957 87,958 60,700 55,700 50,100 36,000
Other Financial Sources
Transfer In from Landfill Operations 797,390 857,248 900,000 900,000 900,000 900,000
Interfund Loans 562,268 570,558 489,800 489,800 295,700 300,100
Total Revenues&Transfers In $ 1,437,615 $ 1,515,764 $ 1,450,500 $ 1,445,500 $ 1,245,800 $ 1,236,100
Transfers Out:
Capital Project Fund 4,855,000 4,250,000 - - - -
Total Transfers Out $ 4,855,000 $ 4,250,000 $ - $ - $ - $
Division: Resource Management
Activity:Solid Waste Surcharge Reserve(750220)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues&Transfers In:
Charges For Fees And Services
Landfill Charges 205,992 221,455 200,000 200,000 221,500 221,500
Other Financial Sources
Miscellaneous Transfers In - 2,316 - - - -
Total Revenues&Transfers In $ 205,992 $ 223,771 $ 200,000 $ 200,000 $ 221,500 $ 221,500
Expenditures:
Personnel 103,019 109,682 105,200 105,200 109,100 112,373
Services 9,840 8,902 11,800 11,800 9,600 9,792
Capital Outlay - 2,000 - 18,000 - -
Total Expenditures $ 112,859 $ 120,584 $ 117,000 $ 135,000 $ 118,700 $ 122,165
Personnel Services-FTE 2023 2024 2025 2025 2026
Recycling Coordinator 1.00 1.00 1.00 1.00 1.00
Total Personnel 1.00 1.00 1.00 1.00 1.00
Capital Outlay 2025 2025 2026
Sign 18,000
Total Capital Outlay $ $ 18,000 $
Division: Resource Management
Activity: Landfill Closure/Post-Closure Reserves(750230/240)
2023 2024 2025 2025 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 50,000 67,155 25,000 25,000 25,000 25,000
Other Financial Sources
Miscellaneous Transfers In 208,577 242,139 - - - -
Transfer In from Landfill Operations 150,720 257,974 125,000 125,000 250,000 250,000
Total Revenues $ 409,297 $ 567,268 $ 150,000 $ 150,000 $ 275,000 $ 275,000
485
AIRPORT FUND
The Airport Fund accounts for the operations of the municipal airport. The Airport Fund is
managed as a business-like operation; however, it does receive certain financial assistance
from the City's General Fund.
The Airport Fund's fund balance on June 30, 2024 was $195,212, a 34.0% decrease or
$100,353, from the fiscal year 2023 year-end fund balance. This decrease is primarily due an
increase in capital project funding.
In fiscal year 2025, revised fund balance is estimated to increase by 20.7% to $235,712. In
fiscal year 2026, the fund balance is project to increase by $36,646 to $272,358. For both
years, this variance is a result of decreases in transfers out to the Capital Projects Fund.
Fund Balance (1)
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$ FY2023 FY2024 FY2025 FY2026 FY2027
■Assigned $246,385 $183,626 $198,876 $205,322 $155,322
■Unreserved $49,181 $11,587 $36,837 $67,037 $87,526
FY25-FY27 figures are estimates.
The City's General Fund contributes $100,000 annually towards capital projects at the Airport.
These funds can be used to leverage State and Federal grants. In fiscal year 2020, a Capital
Reserve fund was created to account for these funds separately from the Airport's operations
and to build the reserve for future capital improvements. The Airport also maintains a $100,000
reserve for emergencies.
486
Revenues:
For fiscal year 2026, 83.6% of Airport Fund revenue is provided through rentals of airport
property. The Airport's second largest source of revenue is fuel sales commission which is
16.4% of the total revenues.
Revenue Trends
$460,000
$450,000
$440,000
$430,000
$420,000
$410,000
$400,000
$390,000
$380,000
2023 Acual 2024 Actual 2025 Budget 2025 Revised 2026 Budget 2027 Projected
■Use of Money&Property ■Miscellaneous Other Financial Sources ■Intergovernmental
Expenditures:
In the fiscal year 2026 budget, operating expenditures increased from the revised fiscal year
2025 budget by a minimal $19,654, an increase of about 3.9%.
Expenditure Trends
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
2023 Acual 2024 Actual 2025 Budget 2025 Revised 2026 Budget 2027 Projected
■Personnel ■Services ■Supplies Capital Outlay
487
Airport (7600 -7604)
Fund Summary
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 325,446 $ 295,565 $ 288,555 $ 195,212 $ 2369712 $ 272,358
Revenues:
Use Of Money And Property
Interest Revenues 784 - - - - -
Rents 361,310 355,118 368,500 368,500 3819300 381,300
Royalties&Commissions 48,567 61,484 72,000 72,000 769000 75,000
Miscellaneous
Contributions& Donations - 36,325 - - - -
Other Miscellaneous Revenue - 1,400 - - - -
Sub-Total Revenues 410,661 454,327 440,500 440,500 4669300 456,300
Transfers In:
Capital Reserves 100,000 100,000 100,000 100,000 1009000 100,000
Miscellaneous Transfers In - 2,316 - - - -
Sub-Total Transfers In 100,000 102,316 100,000 100,000 1009000 100,000
Total Revenues&Transfers In $ 510,661 $ 556,643 $ 540,500 $ 540,500 $ 6669300 $ 556,300
Expenditures:
Airport Operations 450,628 494,237 436,550 415,250 4269100 435,811
Sub-Total Expenditures 450,628 494,237 436,550 415,250 4269100 435,811
Transfers Out:
Capital Project Fund 89,914 162,759 350,000 84,750 939664 150,000
Sub-Total Transfers Out 89,914 162,759 350,000 84,750 939664 150,000
Total Expenditures&Transfers Out $ 540,542 $ 656,996 $ 786,550 $ 500,000 $ 6199664 $ 585,811
Fund Balance,June 30 295,565 195,212 42,505 235,712 2729368 242,847
Restricted/Committed/Assigned 246,385 183,626 (0) 198,876 2069322 155,322
Unassigned Balance $ 49,181 $ 11,587 $ 42,505 $ 36,837 $ 679037 $ 87,526
% of Revenues&Transfers In 10% 2% 8% 7% 12% 16%
488
Airport Department
Division: Airport Operations
Activity: Airport Operations (850110)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 784 - - - -
Rents 361,310 355,118 368,500 368,500 381,300 381,300
Royalties&Commissions 48,567 61,484 72,000 72,000 76,000 75,000
Miscellaneous
Contributions& Donations - 36,325 - - - -
Other Miscellaneous Revenue - 1,400 - - - -
Total Revenues&Transfers In $ 410,661 $ 454,327 $ 440,500 $ 440,500 $ 466,300 $ 456,300
Expenditures:
Personnel 97,121 108,301 111,000 111,000 118,900 122,467
Services 333,377 353,915 295,350 299,050 301,600 307,632
Supplies 5,953 6,421 5,200 5,200 6,600 5,712
Capital Outlay 14,177 25,600 25,000 - - -
TotalExpenditures $ 450,628 $ 494,237 $ 436,550 $ 415,250 $ 426,100 $ 435,811
Personnel Services-FTE 2023 2024 2026 2026 2026
Airport Manager 1.00 1.00 1.00 1.00 1.00
Total Personnel 1.00 1.00 1.00 1.00 1.00
Capital Outlay 2026 2026 2026
Brush for Tractor 25,000
Total Capital Outlay $ 25,000 $ $
349628
Division: Airport Operations
Activity: Airport Capital Reserves (850190)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Transfers In:
General Fund 100,000 100,000 100,000 100,000 100,000 100,000
Total Revenues&Transfers In $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000
Transfers Out
Capital Projects Fund 89,914 162,759 350,000 84,750 93,664 150,000
Total Transfers Out $ 89,914 $ 162,759 $ 350,000 $ 84,750 $ 93,664 $ 150,000
489
STORMWATER FUND
The Stormwater Fund is an enterprise fund that accounts for the activities of the City's
Stormwater Utility.
Fund Balance:
The Stormwater Fund's fund balance on June 30, 2024 was $1,677,132 which was a 30.5%
increase from the fiscal year 2023. The revised fiscal year 2025 fund balance is estimated to
increase 9.0% from fiscal year 2024 to $1,828,112. These changes are primarily due to the
level of capital project funding and the amounts that are retained in the capital reserves at year
end. Fiscal year 2026 projected fund balance represents a 18.6% decrease over the revised
budgeted fiscal year 2025 estimated year-end balance and is estimated to finish at $1,509,012.
This decrease is due to the increase in administrative fees.
In fiscal year 2020, a Capital Reserve fund was created in the Stormwater Fund to set funds
aside for future infrastructure replacement. These funds are shown below as assigned. The
revised Capital Reserve balance is expected to be at $658,215 in fiscal year 2025 and $418,215
in fiscal year 2026.
Fund Balance (1)
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$ FY2023 FY2024 FY2025 FY2026 FY2027
10Assigned $432,961 $593,215 $658,215 $418,215 $1,278,215
■Unassigned $851,791 $1,083,917 $1,169,897 $1,090,797 $1,009,688
(1)FY25-FY27 figures are estimates.
490
Revenues:
The Stormwater Fund is primarily funded through a monthly Stormwater Utility fee. This fee was
increased in fiscal year 2024 by $.50 per equivalent residential unit (ERU) per month to $5.50
per ERU and by $.25 per rental unit per month to $3.00 per rental unit per month. Commercial
properties pay a $5.50 base fee and then $2.00 per ERU per month.
Approximately 99% of the Stormwater Fund's operations are funded through Stormwater Utility
fees. Interest on investments and miscellaneous revenue comprise less than 1% of Stormwater
Fund's revenue.
Revenue Trends
$1,950,000
$1,900,000
$1,850,000
$1,800,000
$1,750,000 -
$1,700,000 .
$1,650,000
2023 Actual 2024 Actual 2025 Budget 2025 Revised 2026 Budget 2027 Projected
Charges for Services ■Use of Money&Property ■Intergovernmental Miscellaneous
Expenditures:
Fiscal year 2026 budgeted expenditures represent a $221,000 or 32.4% increase from the fiscal
year 2025 expenditures. The increase is due to administrative fee increases.
Expenditure Trends
$1,000,000
$900,000
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
S-
2023 Actual 2024 Actual 2025 Budget 2025 Revised 2026 Budget 2027 Projected
■Personnel Services ■Supplies Capital Outlay
491
Lone-term Projections:
irojected Revenues vs Expenditures
$4,500,000
$4.000,000
$3,500,000
$3,000,000
$2,500:000
$2,000,000
$1.500.000
2025 2026 2027 2028 2029 2030
Revised Budget Projected Projected Projected Projected
i iota, Revenues - T otai Expenses
Future stormwater fund revenues are projected to increase gradually as account growth is
estimated at 1% annually.
Future expenditures were projected with the assumptions that personnel related expenditures
would grow at a 3% rate annually and services and supplies would grow at a 2% rate annually.
Additionally, the larger year over year changes in expenditures result from varying transfers out
related to capital projects.
492
Stormwater(7700 - 7704)
Fund Summary
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 1,062,799 $ 1,284,752 $ 1,515,809 $ 1,677,132 $ 198289112 $ 1,509,012
Revenues:
Use Of Money And Property
Interest Revenues 24,099 47,388 5,000 5,000 59000 5,000
Charges For Fees And Services
Stormwater Charges 1,729,888 1,885,926 1,900,000 1,900,000 198909200 1,909,102
Miscellaneous
Intra-City Charges 11,035 16,403 11,800 11,800 179500 17,500
Other Miscellaneous Revenue - 499 - - - -
Sub-Total Revenues 1,765,022 1,950,216 1,916,800 1,916,800 199129700 1,931,602
Transfers In:
Miscellaneous Transfers In 1,232 4,631 1,200 11,080 119100 11,100
Capital Reserves 1,135,000 1,101,195 1,100,000 1,100,000 191009000 1,100,000
Sub-Total Transfers In 1,136,232 1,105,826 1,101,200 1,111,080 191119100 1,111,100
Total Revenues $ 2,901,254 $ 3,056,042 $ 3,018,000 $ 3,027,880 $ 390239800 $ 3,042,702
Expenditures:
Stormwater Operations 613,262 623,916 681,900 681,900 9029900 923,811
Sub-Total Expenditures 613,262 623,916 681,900 681,900 9029900 923,811
Transfers Out:
Capital Project Fund 966,039 939,746 1,035,000 1,095,000 193409000 240,000
Capital Reserves 1,100,000 1,100,000 1,100,000 1,100,000 191009000 1,100,000
Sub-Total Transfers Out 2,066,039 2,039,746 2,135,000 2,195,000 294409000 1,340,000
Total Expenditures&Transfers Out $ 2,679,301 $ 2,663,662 $ 2,816,900 $ 2,876,900 $ 393429900 $ 2,263,811
Fund Balance,June 30 1,284,752 1,677,132 1,716,909 1,828,112 196099012 2,287,903
Restricted/Committed/Assigned 432,961 593,215 662,961 658,215 4189216 1,278,215
Unassigned Balance $ 851,791 $ 1,083,917 $ 1,053,948 $ 1,169,897 $ 190909797 $ 1,009,688
% of Revenues 29% 35% 35% 39% 36% 33%
493
Public Works Department
Division: Engineering Services
Activity: Stormwater Operations(770110)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 24,099 47,388 5,000 5,000 6,000 5,000
Charges For Fees And Services
Stormwater Charges 1,729,888 1,885,926 1,900,000 1,900,000 1,890,200 1,909,102
Miscellaneous
Intra-City Charges 11,035 16,403 11,800 11,800 17,600 17,500
Other Miscellaneous Revenue - 499 - - - -
Total Revenues $ 1,765,022 $ 1,950,216 $ 1,916,800 $ 1,916,800 $ 1,912,700 $ 1,931,602
Expenditures:
Personnel 251,971 250,665 281,700 281,700 286,300 293,859
Services 300,356 328,846 382,100 382,100 638,900 549,678
Supplies 60,935 12,575 18,100 18,100 78,700 80,274
Capital Outlay - 31,830 - - - -
Total Expenditures $ 613,262 $ 623,916 $ 681,900 $ 681,900 $ 902,900 $ 923,811
Personnel Services-FTE 2023 2024 2026 2026 2026
Asset Management Technician - - 0.10 0.10 0.10
Sr. Engineer 1.00 1.00 1.00 1.00 1.00
Stormwater Specialist 1.00 1.00 1.00 1.00 1.00
Total Personnel 2.00 2.00 2.10 2.10 2.10
Division: Engineering
Activity: Stormwater Capital Reserves (770800)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Transfers In:
Stormwater Operations 1,135,000 1,100,000 1,100,000 1,100,000 1,100,000 1,100,000
Total Revenues&Transfers In $ 1,135,000 $ 1,100,000 $ 1,100,000 $ 1,100,000 $ 1,100,000 $ 1,100,000
Transfers Out
Capital Projects Fund 966,039 939,746 1,035,000 1,035,000 1,340,000 240,000
Total Transfers Out $ 966,039 $ 939,746 $ 1,035,000 $ 1,035,000 $ 1,340,000 $ 240,000
494
HOUSING AUTHORITY FUND
The Housing Authority Fund is an enterprise fund that accounts for the public housing programs
operated by the Iowa City Housing Authority (ICHA) including the rental assistance programs
and the City-owned public housing units. These programs are primarily funded through Federal
funds from the U.S. Department of Housing and Urban Development (HUD).
The Housing Authority Fund's total fund balance on June 30, 2024 was $7,129,228, an increase
of$956,136 or 15.5% from the fiscal year 2023 year-end fund balance. At the end of fiscal year
2025, $1,340,537 in fund balance was restricted for maintenance and development of Public
Housing units and the development of affordable homeownership opportunities. Fund balance
history and projections are as follows:
Fund Balance(1)
$8.000,000
$rpoo 000
$5,000 000
$5,000 000
$4.000,000
$3,000 000
$2.000,000
$1.000,000
$0 FY2023 FY2024 FY2025 FY2026 FY2027
■Unassigned $4,832,555 $5,788,691 55,956,952 $5,752,823 $5,332,532
0Reslncted $1,340,531 $1,340,537 $1,340,531 $1,363,537 $1,386,537
(1) FY25-FY27 are estimates.
Fiscal year 2025 revised year-end fund balance increased by 2.4% or$168,261 over the fiscal
year 2024 ending balance.
In fiscal year 2026, the Housing Authority's fund balance is projected to decrease by $181,129
or 2.5%. The fiscal year 2026 decrease in fund balance is due to an increase in the Public
Housing Program.
495
Revenues:
HUD allocations account for approximately 96.5% of ICHA revenue. ICHA is projected to
receive $13,204,200 in federal funding through HUD in fiscal year 2026. This is a 6.1%
increase from the fiscal year 2025 revised budget primarily due to the expansion of the Housing
Choice Voucher programs.
Revenue Trends
$16,000,000
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
$0
2023 Actual 2024 Actual 2025 Budget 2025 Revised 2026 Budget 2027 Projected
■Intergovernmental Use of Money&Property ■Miscellaneous Other Financial Sources
Expenditures:
Fiscal year 2026 estimated expenditures are budgeted to increase from the fiscal year 2025
revised expenditures by $1,134,362, or 8.9% which primarily represents an increase in housing
voucher payments due to the expansion of the Housing Choice Voucher program.
Expenditure Trends
$16,000,000
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
2023 Actual 2024 Actual 2024 Budget 2025 Revised 2026 Budget 2027
Proje cted
■Personnel ■Services ■Supplies Capital Outlay
92.4% of the Housing Authority Fund expenditure budget is to provide rental vouchers to
citizens.
496
City of Iowa City
Housing Authority (7900 - 7922)
Fund Summary
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 6,225,607 $ 6,173,091 $ 6,706,163 $ 7,129,228 $ 792979489 $ 7,116,360
Revenues:
Use Of Money And Property
Interest Revenues 180,089 338,012 82,000 82,000 1079000 107,000
Rents 307,363 349,571 307,400 307,400 3209000 320,000
Royalties&Commissions 41,374 36,195 41,600 41,600 369000 35,000
Intergovernmental
Federal Intergovernmental Revenue 11,380,065 13,347,904 12,448,528 12,448,528 1392049200 13,204,200
Miscellaneous
Other Miscellaneous Revenue 5,122 10,898 5,200 5,200 39600 3,500
Other Financial Sources
Loan Repayments 9,704 11,548 8,000 8,000 89000 8,000
Sale Of Assets 3 - - - - -
Sub-Total Revenues 11,923,720 14,094,128 12,892,728 12,892,728 1396779700 13,677,700
Miscellaneous Transfers In - 30,102 - - - -
Sub-Total Transfers In - 30,102 - - - -
Total Revenues&Transfers In $ 11,923,720 $ 14,124,230 $ 12,892,728 $ 12,892,728 $ 1396779700 $ 13,677,700
Expenditures:
Voucher Program 11,239,844 12,200,498 11,630,250 11,824,551 1297769449 13,043,798
Public Housing Program 681,601 929,403 839,516 869,216 190629680 999,572
Sub-Total Expenditures 11,921,445 13,129,901 12,469,766 12,693,767 1398289129 14,043,370
Transfers Out:
Operating Subsidy-PILOT General Fund 22,936 27,574 30,700 30,700 309700 31,621
Miscellaneous Transfers Out-Director Reim 31,855 10,618 - - - -
Sub-Total Transfers Out 54,791 38,193 30,700 30,700 309700 31,621
Total Expenditures&Transfers Out $ 11,976,236 $ 13,168,094 $ 12,500,466 $ 12,724,467 $ 1398689829 $ 14,074,991
Fund Balance,June 30 6,173,091 7,129,228 7,098,425 7,297,489 791169360 6,719,069
Restricted/Committed/Assigned 1,340,537 1,340,537 1,378,686 1,340,537 193639637 1,386,537
Unassigned Balance $ 4,832,555 $ 5,788,691 $ 5,719,739 $ 5,956,952 $ 697629823 $ 5,332,532
% of Revenues&Transfers In 41% 41% 44% 46% 42% 39%
497
Neighborhood & Development Services Department
Division: Neighborhood Services
Activity: Housing Authority Voucher(490200)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 57,221 126,469 15,000 15,000 40,000 40,000
Royalties&Commissions 41,374 36,195 41,400 41,400 36,000 35,000
Intergovernmental
Federal Intergovernmental Revenue 11,234,489 12,885,669 12,013,528 12,013,528 12,669,200 12,659,200
Miscellaneous
Other Miscellaneous Revenue 3,660 3,502 3,700 3,700 3,600 3,500
Sale Of Assets 3 - - - - -
Total Revenues&Transfers In $ 11,336,747 $ 13,051,835 $ 12,073,628 $ 12,073,628 $ 12,737,700 $ 12,737,700
Expenditures:
Personnel 863,959 1,037,776 1,162,700 1,245,100 1,296,900 1,335,807
Services 10,361,965 11,121,850 10,448,986 10,524,887 11,466,669 11,694,982
Supplies 13,920 13,344 18,564 18,564 12,880 13,009
Capital Outlay - 27,528 - 36,000 - -
Total Expenditures $ 11,239,844 $ 12,200,498 $ 11,630,250 $ 11,824,551 $ 12,776,449 $ 13,043,798
Personnel Services-FTE 2023 2024 2026 2026 2026
F.S.S. Program Coordinator 0.50 2.00 2.00 2.00 2.00
Housing Administrator 0.78 0.80 0.80 0.80 0.80
Housing Choice Voucher Program Coord 1.00 0.80 0.80 0.80 0.80
Housing Office Manager 0.96 0.80 0.80 0.80 0.80
Housing Program Assistant 4.20 4.20 4.20 4.20 4.20
Housing Program Assistant II - - - 0.80 0.80
Housing Receptionist 0.78 0.80 0.80 0.80 0.80
Public Housing Technician - - 0.80 0.80 0.80
PubLicensesHsg. Coord 0.50 0.80 0.80 0.80 0.80
Total Personnel 8.72 10.20 11.00 11.80 11.80
Capital Outlay 2026 2026 2026
Truck 36,000
Total Capital Outlay $ $ 36,000 $
498
Division: Neighborhood Services
Activity: Housing Authority Public Housing (490300)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 122,868 211,543 67,000 67,000 67,000 67,000
Rents 307,363 349,571 307,400 307,400 320,000 320,000
Royalties&Commissions - - 200 200 - -
Intergovernmental
Federal Intergovernmental Revenue 145,576 462,235 435,000 435,000 646,000 545,000
Miscellaneous
Other Miscellaneous Revenue 1,462 7,396 1,500 1,500 - -
Other Financial Sources
Loans 9,704 11,548 8,000 8,000 8,000 8,000
Total Revenues $ 586,973 $ 1,042,293 $ 819,100 $ 819,100 $ 940,000 $ 940,000
Expenditures:
Personnel 172,280 220,059 211,400 232,100 246,200 253,586
Services 474,198 614,715 424,880 424,880 631,260 541,885
Supplies 3,480 3,361 5,236 5,236 4,020 4,100
Capital Outlay 31,643 91,268 198,000 207,000 271,200 200,000
Total Expenditures $ 681,601 $ 929,403 $ 839,516 $ 869,216 $ 1,062,680 $ 999,572
Personnel Services-FTE 2023 2024 2026 2026 2026
F.S.S. Program Coordinator 0.50 - - - -
Housing Administrator 0.22 0.20 0.20 0.20 0.20
Housing Choice Voucher Program Coord - 0.20 0.20 0.20 0.20
Housing Office Manager 0.04 0.20 0.20 0.20 0.20
Housing Program Assistant 0.80 0.80 0.80 0.80 0.80
Housing Program Assistant II - - - 0.20 0.20
Housing Receptionist 0.22 0.20 0.20 0.20 0.20
Public Housing Technician - - 0.20 0.20 0.20
PubLicensesHsg. Coord 0.50 0.20 0.20 0.20 0.20
Total Personnel 2.28 1.80 2.00 2.20 2.20
Capital Outlay 2026 2026 2026
Inspector Vehicle - 9,000 -
Building Repairs 195,000 195,000 270,000
Furniture&Office Equipment 3,000 3,000 -
Security Camera - - 1,200
Total Capital Outlay $ 198,000 $ 207,000 $ 271,200
499
CAPITAL PROJECTS FUND
F Fund Summary
Y Summary by Division
Summary by Funding Source
2 Annual Recurring Projects
Project Summary by Name
0 Unfunded Projects
2
6
500
CAPITAL PROJECTS FUND
The Capital Projects Fund accounts for the collection and disbursement of funds related
to capital improvements or significant capital equipment. The City annually updates and
issues a five-year capital improvement program (CIP). This program is the planning
guide for the City's issuance of bonded debt and for the construction and replacement of
the City's buildings and infrastructure. The first two years of the five-year capital
improvement program (CIP) are certified as part of the operating budget in the Capital
Projects Fund. The current five-year CIP is for years 2025-2029. Additional information
for the City's five-year CIP program including maps and photos is available on the City's
web page: https://www.icgov.org/budget under the Capital Improvement Program
heading.
Capital improvement projects involve the construction, purchase, or renovation of city
facilities or property. Most of the projects are specific, non-recurring major improvements
to the City's physical plant, are permanent in nature, and are greater than $25,000 and
have a useful life of three years or more. The City also budgets annually recurring
project funds for non-specified improvements of a specific nature; these funds are to be
spent on improvements that meet the same definition above. Funding sources for
capital improvement projects may be from operating funds, bond proceeds, grants,
donations, and a variety of other funding sources. The three largest sources of funds
are operating transfers in, bonded debt, and state and federal grants.
For the CIP for years 2025-2029, the total funding sources are $257,441,795, and the
total expenditures are $236,678,795. The difference between the total expenditures and
the total funding sources over the five-year period is a result of prior plan funding
sources that are being utilized to cover current plan expenditures such as engineering
and design.
The 2026 CIP expenditures of $65,940,345 will be certified as part of the fiscal year
2026 operating budget.
The 2026 CIP funding sources of $61,090,345 will also be certified as part of the fiscal
year 2026 operating budget. Budgeted fiscal year 2026 Capital Projects Fund revenues
and transfers in also include a transfer in from the TIF funds to reimburse for prior
year expenditures of $700 and other local government funding of $96,800 to be used
on a future project. Total Capital Projects Fund fiscal year 2026 budgeted
revenues and transfer in are $61,187,845.
501
The changes to the 2025 CIP are amended into the fiscal year 2025 operating budget.
The fiscal year 2025 Capital Projects Fund expenditure budget also includes totals from
the carry forward of prior year projects that must be re-appropriated with the State. The
amounts being carried forward from prior years are not included in the five-year CIP
totals. The revised Capital Projects Fund expenditures for fiscal year 2025 are
$151,502,553; the revised budget includes the 2025 CIP expenditures of $49,272,300
and prior year project carry forwards of$102,230,253.
The revised fiscal year 2025 Capital Projects Fund revenues and transfers in budget
also includes totals from the carry forward of prior year projects. The amounts being
carried forward from prior years are not included in the five-year CIP totals. The revised
Capital Projects Fund revenues and transfers in for fiscal year 2025 are $99,349,520;
the revised budget includes the 2025 CIP funding sources of $61,090,345 and a transfer
in from the TIF funds to reimburse for prior year expenditures of $200, and prior year
project carry forwards of$38,258,975.
Fund balance in the Capital Projects Fund primarily represents unspent funding sources
from the current year and prior years. This balance fluctuates based on the timing of the
issuance of bonds and the timing of the project expenditures. The estimated ending
fund balance for fiscal year 2026 is -$3,273,454.
502
Capital Projects Fund
Fund Summary
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 46,227,340 $ 50,866,819 $ 9,401,437 $ 53,725,079 $ 194799046 $ (3,273,454)
Revenues:
Use Of Money And Property
Interest Revenues 1,134,737 2,376,549 - - - -
Intergovernmental
Federal Intergovernmental Revenue 3,938,874 1,487,116 28,650,000 8,844,505 1996839942 8,600,000
Other State Grants 506,635 204,617 - 2,211,170 - 7,500,000
State 28E Agreements 92,907 85,177 185,200 638,600 1139700 150,000
Local 28E Agreements 30,000 30,000 - - 309000 190,000
Charges of Fees&Services
Development Fees - 219,184 - - -
Miscellaneous
Contributions&Donations 219,826 122,335 270,000 191369000
Printed Materials - - - -
Other Miscellaneous Revenue 879,316 291,829 2,450,160
Other Financial Sources
Sale Of Assets 1,409,975 - - - -
Debt Sales 9,941,862 11,616,402 16,350,000 49,501,575 1398309000 16,858,000
Internal Service(Non-Budgetary):
ITS Fund 705 6,883 - - - -
Sub-Total Revenues 18,154,837 16,440,092 45,185,200 63,916,010 3496929642 33,298,000
Transfers In:
Transfers-In from Governmental Funds 5,576,342 5,769,702 14,288,000 21,423,320 692969600 4,707,800
Transfers-In from Enterprise Funds 13,895,163 15,022,907 8,920,500 13,542,190 1293989603 7,717,750
Miscellaneous Transfers-In 84,795 108,828 75,000 75,000 - -
Internal Service(Non-Budgetary):
Equipment Fund 1,000,000 - 7,400,000 - 797009000
Central Services Fund - - - 200,000 - -
ITS Fund 100,000 100,000 100,000 193,000 1009000 100,000
Sub-Total Transfers In 20,656,300 21,001,437 30,783,500 35,433,510 2694969203 12,525,550
Total Revenues&Transfers In $ 38,811,137 $ 37,441,529 $ 75,968,700 $ 99,349,520 $ 6191879846 $ 45,823,550
Expenditures:
Governmental:
General Government 264,101 400,031 50,000 236,800 4609000 325,000
Culture&Recreation 3,747,365 5,028,745 12,075,000 29,414,181 1199909000 760,000
Community and Economic Dvlpmnt 34,685 737 - 360,540 - -
Public Safety 684,999 82,198 625,000 6,513,370 191769000 500,000
Public Works 18,218,651 15,021,835 28,297,794 37,480,878 2399629800 32,857,800
Enterprise:
Parking Operations 1,872,052 826,923 1,450,000 3,799,388 191009000 1,300,000
Public Transportation 1,895 21,036 20,705,500 9,332,805 2098909000 25,000
Wastewater Treatment 3,299,955 6,744,756 560,000 42,217,284 8609000 1,566,000
Water Operations 702,043 799,915 970,000 4,865,652 393609000 2,850,000
Refuse Operations - - - 300,000 - 897,500
Landfill 2,371,266 4,343,479 4,000,000 11,365,391 609000 689,250
Storm Water 1,892,369 421,535 785,000 3,060,690 190909000 240,000
Airport 1,047,276 874,866 6,500,000 2,358,199 9329646 1,500,000
Internal Service(Non-Budgetary):
ITS Fund - 17,213 100,000 197,375 1009000 100,000
Sub-Total Expenditures 34,136,657 34,583,269 76,118,294 151,502,553 6699409346 43,610,550
Transfers Out:
Capital Project Fund 35,000 - - - - -
Internal Service(Non-Budgetary):
ITS Fund - 93,000
Sub-Total Transfers Out 35,000 - - 93,000 - -
Total Expenditures&Transfers Out $ 34,171,657 $ 34,583,269 $ 76,118,294 $151,595,553 $ 6699409346 $ 43,610,550
Fund Balance,June 30 $ 50,866,819 $ 53,725,079 $ 9,251,843 $ 1,479,046 $ (392739464) $ (1,060,454)
503
2025 through 2029
CIP - Category Summary
Iowa City, IA
Category Summary
Water Operations-$18.770.000 Airport-S11.747,545
- Equipment-$12,000,000
Wastewater Treatment-$12.529.000 Finance Administration-S500.000
Fire-S17.6S5.000
Transit Operations-S21,675,000 Government Buildings-$3,318.500
OW k Landfill-$6.359,250
Library-S805,000
M0100k.- F)_.Ww� Parking Operations-$8.725.000
Parks Maintenance-$13.480,000
Police.51,475.ODC
Public Works Administration-S300,000
Recreation-$161200,000
Street Operations-$79,637.000 Refuse Operations-S1,597,500
Senior Center-S5,000.000
Stormwater-S2,905,000
Category 2025 2026 2027 2028 2029 Total
Airport 395,000 932,545 1,500,000 8,450,000 470,000 11,747,545
Equipment 12,000,000 12,000,000
Finance Administration 100,000 100r000 100,000 100,000 100,000 500,000
Fire 2.560,000 95,000 500,000 14,500,000 17,655,0W
Government Buildings 188,500 1,355r000 325,000 500,000 950,000 3.318.500
Landfill 4.000,000 50,000 689,250 145,000 1,475,000 6.359.250
Library 805,000 805,000
Pa rking 0 perati on s 2,025,000 1,100,000 1,300,000 1,435,000 2,865,000 8.725.000
Parks Maintenance 1,95s,000 8,430,000 460,000 1,330,000 1,305,O00 13,480,000
Police 395,000 1,080,000 1.475.000
Public Works Administration 300.000 300,000
Recreation 17,750,000 50,000 300,000 50,000 50,000 19,200,000
Refuse Operations 300,000 897,500 400.000 1.597.500
Senior Center 2,300,000 2,700,000 5.000.000
Stormwater 1.095,000 1,090,000 240,000 240.000 240,000 2.905.000
Street Operations 11.840,800 11,462,800 32,857,800 14,187,800 9,287,800 79,637,000
Transit Operations 710,000 20,890,000 25,000 25,000 25,000 21,675,000
Wastewater Treatment 4,188,000 850,000 1,566,000 2,547,000 3,378,000 12,529,000
Water Operations 1,770,000 3,350,000 2,850,000 2,300,000 8,500,000 18,770,000
GRAND TOTAL 49,272,300 65,94A,345 43,610.550 49,209,800 28,645.800 236,678,796
504
Produced Using Plan-It CIP Software
2025 through 2029
CIP - Projects By Category
Iowa City, IA
Projects By Category
Category Project# Priority 2025 2026 2027 2028 2029 Total
Airport
Airport Apron Expansion A3473 2 800,000 650,000 1,450,000
Runway 7125 Pavement Repairs A3474 1 300,000 300,000
Runway 12130 Pavement Repairs A3475 1 167,000 167,000
Terminal Building Remodel/Reconstruction A3478 1 700,000 7,500,000 8,200,000
Airport Solar A3481 2 465,545 465,645
Tabway Maintenance-SealtCrack Repairs A3482 1 300,000 300,000
I-IVAC Update A3483 2 325,000 325,000
Fuel Storage Tank Fill Cabinet Replacement A3484 2 470,000 470,000
Wildlife Assessment A3485 1 40,000 40,000
Tractor Broom A3486 1 30,000 30,000
Airport Total 395,000 932,645 1,500,000 8,450,000 470,000 11,747,545
Equipment
Equipment Maintenance Facility replacement P3953 2 12,000,000 12:000,000
Equipment Total 0 12,000,000 0 0 0 12,000,000
Finance Administration
Fiber Infill&Cameras 14721 2 100.000 100,000 100,000 100,000 100.000 500,000
Finance Administration Total 100,000 100,000 100,000 100,000 100,000 500,000
Fire
Fire Apparatus Replacement Program Z4406 1 1A50,000 1,850,000
Fire Station#5 Construction and#3 Replacement Z4411 2 500,000 141500,1300 15,000,000
Rehab of Sleeping Areas&Alerting System Stations Z4413 2 710,000 710,000
Flooring/Furniture Station 1 Z4414 4 95.000 95,000
Fire Total 2,560;000 96,000 500,000 14,500,000 0 17,655,000
505
Produced Using Plan-It CIP Software
Category Project# Priority 2025 2026 2027 2028 2029 Total
Government Buildings
City Hall-Other Projects R4129 1 50,000 50,000. 50,900 50,000 50,000 250,000
Event Facility Improvements R4381 2 200,000 200,000
ADA Elevator Improvements R4388 1 400,000 275,000 675,000
RALRC Roof R4412 2 905,000 905,000
tN Disinfectant Systems for Pools R4413 2 150,000 150,000
Mercer Scanlon Tuckpointing R4414 2 700,000 700,000
Mercer Scanlon Roof R4415 2 300,000 300,000
Office addition Police Investigations R4416 3 63,500 63,500
City Ha1I Fire Alarm and strobe Upgrade R4417 1 75,0D0 75,000
Government Buildings Total 188,600 1,365,000 326,000 500,000 950,000 3,318,500
Landfill
Compost Pad Improvements&Expansion L3333 2 4,000,000 4,000,000
Landfill Dual Extraction System Expansion L3335 3 689,250 689,250
Site Flow Improvements L3348 3 50,000 0 50,000
Landfill Future Cell-Northeast Expansion L3349 4 75,000 975,000 1,050,000
Cell FY23 Horizontal Gas Collectors L3350 2 70,000 500,000 570,000
Landfill Total 4,000,000 50,000 68%250 145,000 1,475,000 6,359,260
Library
Carpet and Furnishings Replacement B4343 2 805,000 805,000
Library Total 0 806,000 0 0 0 805,000
Parking Operations
Parking Facility Restoration Repair T3004 2 1,000,000 1,000;000 1,000,000 1,250,000 1,250,000 5,500,000
Tower Place Drainage Modifications T3026 3 185,000 815,000 1,000,000
Replace Door-Door Closures in Parking Facilities 73070 1 100,000 100,000. 200,000
Way-finding Sign Refresh in Parking Facilities T3071 3 200,000 200,000
On-Street Meter Replacement 73072 2 800,000 800,000
Tower Place HVAC Replacement 73073 2 925,000 925,000
Capitol Street Ramp N Stairwell Lobby Remodel 7-3074 4 100.000 100,000
Parking Operations Total 2,026:000 1,100,000 12002000 1,436,000 2165,000 82725,000
506
Produced Using Plan-It CIP Software
Category Project# Priority 2025 2026 2027 2028 2029 Total
Parks Maintenance
Parks Annual Imp rovements/Ma intenance1ADA R4130 1 50,000. 80,900 100,000 100,000 330,000
Intra-city Bike Trails/Bridges R4206 2 250,000 200,000 200,000 200,000 200,000 1,050,000
Hwy 6 Sidepath-Broadway to Fairmeadaws P4227 5 200,000 1,500,000 1,700,000
Palisades Park Development R4346 2 250,000 250,000
City Park Shelters&Restroom Replacement R4358 2 1,450,000 1,450,000
Napofeon Park Softball Fields 5-8 Renovation R4362 3 600,000 600,000
Annual Contracted Tree Planting P4380 4 30,000 30,000 A" 30,000 30,000 150,000
Benton Hills Playground Replacement R4384 2 250,000 250,000
N.Market Square Playground Replacement P4389 2 300,000 300,000
Reno Street Park Renovations P4390 2 300,000 300,000
Westside Park Land Acquisition R4392 2 1,225,000 1,225,000
Mercer Shelter Replacement R4400 2 150,000 150,000
Parks Storage Building R4401 2 250,000 250,000
Carson Lake Park P4403 2 250,000 2,450;000 2,700,000
Columbarium ConstructionlExpansion P4408 2 720,000 720,000
HarlDcke Hill Park Playground Replacement R4418 1 75,000 75,000
Park Paving Improvements P4419 1 380,000 350,000 730,000
Pod Mall Fountain Replacement P4420 1 500000 500,000
Hwy 1181Riverside Trail P4421 2 750,000 750,000
Parks Maintenance Total 1,965,000 8,430,000 460,000 1,330,000 1,305,000 13,480,000
Police
Body Cameras&In Car Video Systems Y4446 3 125,000 125,000
Animal Shelter Standby Generator Y4447 2 100,000 100,000
Animal Shelter-Training Annex Y4449 3 170,000 1,080;000 1,250,000
Police Total 395,000 1,080,000 0 0 0 1,475,000
Public Works Administration
Entrance Way Improvements P3988 4 300,000 300,000
Public Works Administration Total 0 0 0 300,000 0 300,000
Sm
Produced Using Plan-It CIP Software
Category Project# Priority 2025 2026 2027 2028 2029 Total
Recreation
City Park Pool Replacement R4229 3 17,500,000 17,500,000
Annual Recreation Center Improvements R4330 2 50,000 50,000 50,000 50,000 50,000 250,000
RALRC Structural Cables R4406 2 250,000 250,000
Mercer&RALRC HVAC Replacement R4407 2 200,000 200,000
Recreation Total 17,760,000 60,000 300,000 50,000 50,000 18,200,000
Refuse Operations
Refuse Truck L3351 2 400,000 400,000
Trash Truck Upgrade L3352 2 200,000 200PO
Recycling Transfer Station L3353 3 100,000 897,500 997,500
Refuse Operations Total 300,000 0 897,500 400,000 0 1,697,500
Senior Center
Senior Center Interior Improvements-Phase I KI003 3 2,300;000 2,300,000
Senior Center Interior Improvements-Phase 11 KI004 3 2;700,000 2,700,000
Senior Center Total 0 2,300,000 0 2700,000 0 5,000,000
Stormwater
Annual Stormwater Improvements M3631 2 240,000 240,000 240,000 240,000 240,000 1,200,000
Rundell Street Pump Station Vault Modifications M3634 2 655,000 655,000
River Street Storm Sewer Improvements M3635 2 140,000 850,000 990,000
Peterson Street Storm Sewer Improvments M3637 1 60,000 60,000
Storrnwater Total 1,095,000 1,0902000 240,000 240,000 240,000 2,905,000
Street Operations
Annual Traffic Signal Projects S3614 3 300,000 300,000 300,000 300,000 309,000 1,500,000
Traffic Calming S3816 3 50,000 50,000. 50,000 50,000 50,000 250,000
Curb Ramps-ADA S3622 1 100,000 100,000 100.000 100,000 100,000 600,000
Annual Pavement Rehabilitation S3824 1 2,145,100 2,345,100 2,345,100 2,545,100 2;545,100 11,925,500
Underground Electrical Facilities S3826 2 217,700 217,700 217,700 217,700 217,700 1,088,600
Bicycle Master Plan Implementation S382T 3 50,000 50,000 50,000 50,000 200,000
Annual Bridge Maintenance&Repair S3910 1 300,000 300,000 300,000 300,000 300,000 1,500,000
Court Street Reconstruction S3946 2 4,550,000 4,550,000 9,100,000
fin.
Produced Using Plan-It CIP Software
Category Project# Priority 2025 2026 2027 2028 2029 Total
Dodge Street Reconstruct-Governor to Burlington S3952 2 150,006 19,950,000 20,100,000
Market St&Jefferson St Two-Way Conversion S3953 2 425,000 4;575,000 5,000,000
N.Gilbert Street Reconstruction S3955 2 2,500,000 2,500,000
Taft Avenue Reconstruct-Am Legion to Lwr West Br S3959 2 8,500,000 3,700,000 12,200,000
Oakdale Blvd Extension-Alignment Study 53960 2 100,006 100,000
Burlington Street Bridge Replacement S3963 1 1,050,000 3,300,000 5,725,000 10,075,000
Camp Cardinal 1 Kennedy Parkway-Ped Accom 53981 2 320,000 320,000
North Dodge St 1 ACT Circle-Signalization 53982 2 450,000 460,000
Iowa Avenue Improvements 53983 2 300,000 2,350,000 2,660,000
Pedestrian Refuge island Project S398T 2 78,000 78,000
Friendship St;Evans St,Man itou Tr Swk InfiII 53988 3 100,0DO 100,000
Street Operations Total 11,840,800 11,462,800 32,857,800 14,187,800 9,287,800 79,637,000
Transit Operations
Transit Maintenance Fad lity Relocafian 73055 2 535,000 20,W5,000 21,400,000
Transit Interchange and Bus Stop Improvements T3059 2 25,000 25,000 25,000 25.000 25,000 125,000
Transit Automatic Passenger Counters T3075 3 150.000 150,000
Transit Operations Total 710,000 20,890,000 25,000 25,000 25,000 21:675,000
Wastewater Treatment
Annual Sewer Main Replacement V3101 2 500,000 500,000 500,000 500,000 500,000 2,500,000
Benton Street Tnunk Sewer Improvements V3162 1 155,000 155,G00
Napoleon Lift Station Improvements V3169 1 325,000 325,000
Aeration Equipment Improvements V3174 3 350,000 100,000 2,878,000 3,328,000
Wastewater Treatment Facility Imp 2022 V3175 1 162,DOt} 162,000
HVAC.Replacement V3177 2 200,000 200,000
Rotating Drum Thickener Replacement 1 and 2 V3179 2 195,000 1,467,000 1,662,000
Equalization Basin Resurfacing V3182 250,000 250,000
Effluent Water Pump Station Improvements V3183 2 76,000 76,000
Wastewater Digester Gas Improvements V3184 2 3,000,000 3,000,000
WW Treatment Plant Secondary Clarifier Repairs V3185 2 871,000 871,000
Wastewater Treatment Total 4,189:000 850,000 1.566,000 1547,000 1378,000 12,629,000
sop
Produced Using Plan-It CIP Software
Category Project# Priority 2025 2026 2027 2028 2029 Total
Water Operations
Bradford Drive Water Main Rep]acement PV3300 2 920,000 920,000
High Service Pump VFD Replacement PV3314 2 350,000 350,000
Collector Well#1 Reconstruction W3322 1 100,000 3,000,000 3,100,000
Roof Replacements W3325 2 50,000 600,o00 650,000
Treatment Process Update W3326 2 100,000 1,500,000 1,600,000
Melrose Water Main Camp Cardinal to 218 W3327 2 50,000 600,000 660,000
Powerhouse Dam Rehabilitation W3328 1 100.000 100,000
GSR Upgrade and Repairs W3329 1 100,000 1,500,000 1,600,000
Water Plant Flowmeter Replacement W3330 1 50,000 500,000 550,000
American Legion PRV Integrabon&Peninsula Antenna W3332 3 200,000 200,000
Relocate Bulk Water Station W3333 3 150,000 150,000
Water Rate Study W3334 2 100,000 100,000
East Elevated Storage KCM5 2 200,000 7,500,000 717001000
Rochester GSR&Water Main Improvements W3336 2 100,000 1,000,000 1,100,000
Water Operations Total 1,770,000 3,350,000 1850,000 2,300,000 8,500,000 182770,000
GRAND TOTAL 49,272,300 65,9402345 43,610,560 49,209,800 28,645,800236,678,795
Sin
Produced Using Plan-It CIP Software
2025 through 2029
CIP - Funding Source Summary
Iowa City, IA
Funding Source Summary
WATER FUND-$14,070,000 AIRPORT FUND-$1,243,804
WASTEWATER FUND-$10,929.000 CONTRIBUTIONS&DONATIONS-$1.405.000
UTILITY FRANCHISE TAX-$1,814,DD0 EQUIPMENT FUND-$7,700,000
TRANSIT FUND-S3,450,049 / FACILITY REPLACEMENT RESERVE-S31.200.D00
r
TAX INCREMENT FINANCING-S2,400,000
STORMWATER FUND-$3.155.000
ROAD USE TAX FUND-517.138.000
REVENUE BONDS-58,500.000 F60ERAL GRANTS-$47,K38,942
REFUSE COLLECTION FUND-S1,347,500
PARKING FUND-S7,935,050
OTHER STATE GRANTS-$12.409.750
LANDFILL REPLACEMENT RESERVE-S1.050,000 GENERAL FUND-S3,711.900
LANDFILL FUND-$1,809250
GO BONDS-GENERAL PURPOSE-$10.955,000 GO BONDS-ESSENTIAL PURPOSE-$65,298,D00
Source 2025 2026 2027 2028 2029 Total
AIRPORT FUND 94,750 93,554 150,000 945,000 70,500 1,243,804
CONTRIBUTIONS&DONATIONS 270,000 1,135,000 1.405.000
EQUIPMENT FUND 7,700,000 7,700.000
FACILITY REPLACEMENT RESERVE 16.200,000 500,000 14,500.000 31,200,000
FEDERALGRANTS 4,750,000 19,583,942 8,600,O0D 7,605,000 7,300,000 47,838,942
GENERAL FUND 986,900 780,000 685,000 630.000 630,000 3.711.900
GO BONDS-ESSENTIAL PURPOSE 11,165,000 9,300,000 16,608,000 13,200.000 15,025,000 65,298,000
GO BONDS-GENERAL PURPOSE 3,125,000 4,530,000 250,000 1,750,000 1,300,OD0 10,955,000
ITS FUND 100,001) 100,000 100,000 100.000 100,0DO 500,000
LANDFILL FUND 550,000 689,250 500.000 70,000 1,809,250
LANDFILL REPLACEMENT RESERVE 75,000 975,000 1.050.000
LANDFILL SURCHARGE FUND 100,000 0 400,000 500,000
OTHER LOCAL GOVERNMENTS 160,000 160,000
OTHER STATE GRANTS 310,250 7,500,OD0 4,599,500 12,4D9,750
PARKING FUND 1,235,050 1,100,000 1,300,000 1,435,000 2,865,000 7.935.050
REFUSE COLLECTION FUND 200,000 250,000 497,500 400.000 1.347.500
REIMBURSEMENT OF EXPENSES 671,550 671,550
REVENUE BONDS 3,000,000 5,500,000 8,500,000
ROAD USE TAX FUND 3.378,000 4,200,000 3,160,OD0 3,200,000 3,200,OD0 17,138,000
STORMWATERFUND 1,095,000 1,340,000 240,000 240.000 240,000 3.155.000
TAX INCREMENT FINANCING 1,000,000 1,400,000 2,400.000
TRANSIT FUND 710,000 2,665,049 25,OD0 25,000 25,000 3.450.049
UNIVERSITY OF IOWA 150,000 100.000 250,000
UTILITY FRANCHISE TAX 362,800 362,800 362,800 362.800 362,800 1.914,000
WASTEWATER FUND 1,188,000 2,250,000 1,566,000 2,547,000 3,378,000 10,929,000
WATER FUND 1,770,000 4,150,000 2,850,000 2,300,000 3,000,000 14,070,000
GRAND TOTAL 50,852,300 61,090,345 45,643,550 51,214,300 48,640,800 257,441,795
511
Produced Using Plan-It CIP Software
2025 through 2029
CIP - Projects By Funding Source Summary
Iowa City, IA
Projects By Funding Source Summary
Source Proiact#Priority 2025 2026 2027 2028 2029 Total
AIRPORT FUND
Airport Apron Expansion A3473 2 80,000 65,000 145.000
Runway 7125 Pavement Repairs A3474 1 30,CD0 30,000
Runway 12130 Pavement Repairs A3475 1 17,000 17,000
Terminal Building
A3478 1 70,000 750,000 820,000
Remodel/Reconstruction
Airport Solar A3481 2 46,554 46,554
Taxiway Maintenance-SeallCrack
A3482 1 30,000 30,000
Repairs
HVAC Update A3483 2 48,750 48,750
Fuel Storage Tank Fill Cabinet
A3484 2 70,500 70,500
Replacement
Wildlife Assessment A3485 1 6,000 6,000
Tractor Broom A3486 1 30,000 30,000
Al RPORT FUND Total 84,750 93,554 150,000 845,000 70,500 1,243,804
CONTRIBUTIONS&
DONATIONS
Carpet and Furnishings
B4343 2 55,000 55,000
Replacement
Animal Shelter Standby Generator Y4447 2 100,000 100,000
Animal Shelter-Training Annex Y4449 3 170,000 1,080,000 1,250,000
CONTRIBUTIONS&DONATIONS Total 270,000 1,135,000 0 0 0 1,405,000
EQUIPMENT FUND
Equipment Maintenance Facility p3953 2 7,700,000 7,700,000
replacement
EQUIPMENT FUND Total 0 7,700,000 0 0 0 7,700,000
FACILITY REPLACEMENT
RESERVE
City Park Pool Replacement R4229 3 16,2001000 16.200.000
Fire Stdtion#5 Construction and#3
Replacement 74411 2 S00,000 14,500,030 15,000,000
FACILITY REPLACEMENT RESERVE Total 16,200,000 0 500,000 14,500,000 0 31,200,000
FEDERAL GRANTS
Airport Apron Expansion A3473 2 720,000 585,000 1,305,000
Runway 7125 Pavement Repairs A3474 1 270,D00 270,000
Runway 12130 Pavement Repairs A3475 1 150,000 150.000
Terminal Building
A3478 1 630,000 6,750,000 7,380,000
Remodel/Reconstruction
Airport Solar A3481 2 418,991 419.991
Taxiway Maintenance-SeallCrack A3482 1 270,000 270,000
Repairs
512
Produced Using Plan-It CIP Software
Source Project#Priority 2025 2026 2027 2028 2029 Total
Compost Pad Improvements& L3333 2 4.000,000 4,000,000
Expansion
Hwy 6 Sidepath-Broadway to R4227 5 520,D00 520,000
Fairmeadows
Terrell Mill Skate Park
Redevelopment R4372 5 750,000 750.000
Dodge Street Reconstruct-
53952 2 3,756,000 3,750,000
Governor to Burlington
Taft Avenue Reconstruct-Am
Legion to Lwr West Or 53959 2 3,500,000 3,500,000
Burlington Street Bridge
53963 1 7,300,000 7,300,000
Replacement
Transit Maintenance Facility T305S 2 18,224,951 18,224,951
Relocation
FEDERAL GRANTS Total 4,750.000 19,583,942 8.600.000 7,605,000 7,300,000 47,838,942
GENERAL FUND
Entrance Way Improvements P3988 4 200,0D0 200.000
City Hall-Other Projects R4129 1 50,D00 50,OD0 50,000 50,000 50,D00 250.000
Parks Annual
Imp rovernen tslM a i menon ce/ADA R4130 1 50,DDD 80,000 100,DD0 100,000 330.000
Intra-city Bike Trails/Bridges R4206 2 250,000 200,000 200,000 200,000 200,000 1,050,000
Annual Recreation Center
Improvements
R4330 2 50,D00 50,0D0 50,000 50,000 50,000 250,000
Annual Contracted Tree Planting R4380 4 30,D00 30,0D0 30,000 30,000 30,000 150.000
Event Facility Improvements R4381 2 200,000 200.000
ADA Elevator Improvements R4388 1 400,000 275,000 675,000
Westside Park Land Acquisition R4392 2 225,000 225,000
Office addition Police Investigations R4416 3 63,500 63,500
City Hall Fire Alarm and Strobe
R4417 1 75,000 75,000
Upgrade
Tower Place HVAC Replacement T3073 2 118.400 118.400
Body Cameras&In Car Video
Y4446 3 125,000 125,000
Systems
GENERAL FUND Total 966,900 780,000 685,000 630,000 630,000 3,7U,900
GO BONDS-ESSENTIAL
PURPOSE
Hwy 6 Sidepath-Broadway to
R4227 5 1,180,000 1,180,000
Fairmeadows
Palisades Park Development R4346 2 250,000 250.000
City Park Shelters&Restroom
R4358 2 1,450,000 7,450,000
Replacement
Benton Hills Playground
R4384 2 250,000 250,000
Replacement
N.Market Square Playground R4389 2 300,000 300,000
Replacement
Rena Street Park Renovations R4390 2 300,000 300.000
Mercer Shelter Replacement R4400 2 150,000 150.000
Carson Lake Park R4403 2 1,900,000 1,000,000 $900,000
Columharium
Construction/Expansion R4408 2 720,000 720.000
Harlocke Hill Park Playground R4418 1 75,000 75,000
Replacement
Hwy 116/Riverside Trail R4421 2 750,000 750.000
Court Street Reconstruction S3946 2 4A00,000 4,400,000 8,800,000
513
Produced Using Plan-It CIP Software
Source Project#Priority 2025 2026 2027 2028 2029 Total
Dodge Street Reconstruct-
53952 2 10,458,000 10,458,000
Governor to Burlington
Market St&Jefferson St Two-Way S3953 2 5,0D0,000 5,000,000
Conversion
N.Gilbert Street Reconstruction S3955 2 2.065,000 $065,000
Taft Avenue Reconstruct-Am
Legion t0 Lwr West Br 53959 2 6,D00,000 3,700,000 9,700,000
Burlington Street Bridge
53963 1 1,1 DO,D00 3,500,000 12,000,00016,600,000
Replacement
Iowa Avenue Improvements S3983 2 2,650,000 21650.000
Fire Apparatus Replacement Z4406 1 1,700,000 1,700,000
Program
GO BONDS-ESSENTIAL PURPOSE Total 21,165,000 9,300,000 16,608,000 13,200,000 15,025,000 65.293,000
GO BLINDS-GENERAL
PURPOSE
Carpet and Furnishings
84343 2 750,OD0 750,000
Replacement
Senior Center Interior
Improvements-Phase I K1003 3 1,300,00D 1,300,000
Senior Center Interior
Improvements-Phase II K1004 3 1,300,000 1.300,000
City Park Pool Replacement R4229 3 1,3130,000 1,300.000
Napoleon Park Softball Fields 5-8 R4362 3 600,000 600.000
Renovation
Westside Park Land Acquisition R4392 2 1,000,00 1,000,000
Parks Storage Building R4401 2 250,000 250.000
RALRC Structural Cables R4406 2 250,000 250.000
Mercer&RALRC HVAC
Replacement R4407 2 200,000 200.000
RALRC Roof R4412 2 905,000 905.000
UV Disinfectant Systems for Pools R4413 2 150,00o 150,000
Mercer Scanlon Tuckpointing R4414 2 700,000 700,000
Mercer Scanlon Roof R4415 2 300,000 300,000
Park Paving Improvements R4419 1 380,000 350,000 730.000
Ped Mall Fountain Replacement R4420 1 500,000 500.000
Rehab of Sleeping Areas&Alerting
74413 2 625,00 625,000
System Stationl
Flooring/Furniture Station 1 Z4414 4 95,000 95,000
GO BONDS-GENERAL PURPOSE Total 3,125,000 4,530,0D0 250,000 1,750,000 1,300,000 10,955,000
ITS FUND
Fiber InfIII&Cameras 14721 2 100,000 100,000 100,000 10C,000 100,000 500,000
ITS FUND Total 100,000 100,000 100,000 200,000 100,000 500,000
LANDFILL FUND
Landfall Dual Extraction System L3335 3 689,250 699.250
Expansion
Site Flow Improvements L3348 3 50,000 50,000
Cell FY23 Horizontal Gas Collectors L3350 2 500,0D0 70,000 570.000
Equipment Maintenance Facility
P3953 2 500,000 500,000
replacement
LAN DF ILL FUND Total 0 550,000 60,250 500,000 70,000 1,809,250
514
Produced Using Plan-It CIP Software
Source Project#Priority 2025 2026 2027 2028 2029 Total
LANDFILL REPLACEMENT
RESERVE
Landfill Future Cell-Northeast
Expansion L3349 4 75,D00 975,000 1,050,000
LANDFILL REPLACEMENT RESERVE Total 0 0 0 75,000 975,000 1,050,000
LANDFILL SURCHARGE FUND
Site Flow Improvements L3348 3 0 0
Recycling Transfer Station L3353 3 100,000 400,000 500,000
LANDFILL SURCHARGE FUND Total 100,000 0 400,000 0 0 500,000
OTHER LOCAL GOVERNMENTS
Camp Cardinal L Kennedy Parkway- 53981 2 160,000 160,000
Fed Accom
OTHER LOCAL GOVER N M ENTS Total 0 0 160,000 0 0 160,000
OTHER STATE GRANTS
HVAC Update A3493 2 276,250 276,250
Fuel Storage Tank Fill Cabinet A3484 2 399,500 399,500
Replacement
Wildlife Assessment A3495 1 34,000 34,000
Dodge Street Reconstruct-
53952 2 7,500,OOD 7,500,000
Governor to Burlington
Burlington Street Bridge
53953 1 4,200,000 4,200,000
Replacement
OTHER STATE GRANTS Total 310,250 0 7,500,000 0 4,599,500 12.409,750
PARKING FUND
Parking Facility Restoration Repair 73004 2 1,000.000 1,000,000 1,000.000 1,250,ODD 1,250,000 5,500,000
Tower Place Drainage Modifications 73026 3 185,ODD 815,000 1,000,000
Replace Door-Door Closures in 73070 1 100,000 100,000 200.000
Parking Facilities
Way-finding Sign Refresh in Parking
73071 3 200,000 200,000
Facilities
On-Street Meter Replacement 73072 2 800,000 800.000
Tower Place HVAC Replacement 73073 2 135,050 135.050
Capitol Street Ramp N Stairwell
73074 4 100,006 100,0OD
Lobby Remodel
PARKING FUNDTetal 1,235,050 1,100,000 1,300,000 1A35,000 2,855,000 7,935,050
REFUSE COLLECTION FUND
Refuse Truck L3251 2 400,000 400,000
Trash Truck Upgrade L3352 2 200,000 200.000
Recycling Transfer Station L3353 3 497,500 497.500
Equipment Maintenance Facility P3953 2 250,000 250.000
replacement
REFUSE COLLECTION FUND Total 200,000 250,000 497,500 400,000 0 1,347,500
515
Produced Using Plan-It CIP Software
Source Project#Priority 2025 2026 2027 2028 2029 Total
REIMBURSEMENT OF
EXPENSES
Tower Place HVAC Replacement 73073 2 671,550 671,550
REIMBURSEMENT OF EXPENSES Total 671,550 0 0 0 0 671,550
REVENUE BONDS
Wastewater Digester Gas
V3184 2 3,OOD,000 3,000,000
Improvements
East Elevated Storage W3335 2 5,500,O00 5,500,000
REVENUE BONDS Total 3,000,000 0 0 0 5,500,000 8,500,000
ROAD USE TAX FUND
Equipment Maintenance Facility P3953 2 1,100,000 1,100,000
replacement
Annual Traffic Signal Projects S3814 3 300,000 300,000 300,000 300,000 300.000 1,500.000
Traffic Calming S3916 3 50,000 50,000 50,000 50,000 50,000 250.000
Curb Ramps-ADA S3822 1 100,000 10( 000 100,000 100,000 100,000 50Q000
Annual Pavement Rehabilitation S3924 1 2,000,000 2,200,000 2,200,000 2,400,000 2,400,000 11.200.000
Bicycle Master Plan
53827 3 50,1)00 50,000 50,000 50,000 200,000
implementation
Annual Bridge Maintenance& S3910 1 300,000 300,000 300,000 300,OOD 300.000 1,500,000
Repair
Oakdale Blvd Extension-Alignment
53960 2 100,000 1110,000
Study
Camp Cardinal/Kennedy Parkway S3981 2 160,000 160.000
-Ped Accom
North Dodge St/ACT Circle S3982 2 450,000 450,000
Signaiization
Pedestrian Refuge Island Project S3987 2 78,000 78,000
Friendship St,Evans St,ManitouTr S3988 3 100,000 100,000
Swk Infill
ROAD USE TAX FUND Total 3,378,000 4,200,000 3,160,000 3,200,000 3,200,000 17,138,000
STORMWATER FUND
Annual Stormwater I m provements M3631 2 240,000 240,000 240,000 240,000 240,00C 1,200,000
Rundell Street Pump Station Vault M3634 2 655,000 655,000
Modifications
River Street Storm Sewer
Improvements M3635 2 140,000 950,000 990,000
Peterson Street Storm Sewer M3637 1 6D,000 60,00D
Improvments
Equipment Maintenance Facility P3953 2 250,000 250,000
replacement
STORMWATER FUND Total 1,095,000 1,340,000 240,000 240,000 240,000 3,155,000
TAX INCREMENT FINANCING
Senior Center Interior
Improvements-Phase I K1003 3 1,000,000 1,000,000
Senior Center Interior
Improvements-Phase II K1004 3 1,400,000 1,400,000
TAX INCREMENT FINANCING Total 0 1,000,000 0 1,400,000 0 2,400,000
516
Produced Using Plan-It CIP Software
Source Project#Priority 2025 2026 2027 2028 2029 Total
TRANSIT FUND
Transit Maintenance Facility T3055 2 535,000 2,640,049 3,175,049
Relocation
Transit Interchange and Bus Stop T3059 2 25,000 25,0D0 25,000 25,000 25,D00 125,000
Improvements
Transit Automatic Passenger T3075 3 150,000 150,000
Counters
TRANSIT FUND Total 710,000 2,665,049 25,000 25,000 25,000 3,450,049
UNIVERSITY OF IOWA
Entrance Way Improvements P3988 4 100,00D 100,000
Fire Apparatus Replacement
74406 1 150,000 150,000
Program
U N WE R SITY O F IOWA Total 160,000 0 0 200,000 0 250,000
UTILITY FRANCHISE TAX
Annual Pavement Rehabilitation 53824 1 145,100 145,100 145,100 145,1DO 145,100 725.500
Underground Electrical Facilities 53826 2 217,700 217,700 217,700 217,700 217,700 1,088,500
UTILITY FRANCHISE TAX Total 362,800 362,800 362,800 362,800 352,800 1,814,000
WASTEWATER FUND
Equipment Maintenance Facility P3953 2 1.400,O00 1,400,000
replacement
Annual Sewer Main Replacement V3101 2 500,000 500,000 500,000 500,000 500,000 2,500.000
Benton Street Trunk Sewer V3162 1 155,006 155,000
Improvements
Napoleon Lift Station
V3169 1 325,006 325,000
Improvements
Aeration Equipment Improvements V3174 3 350,000 100,000 2,878,000 3.329,000
Wastewater Treatment Facility Imp V3175 1 162,000 162.000
2022
HVAC Replacement V3177 2 200,000 200.000
Rotating Drum Thickener V3179 2 195,000 1,467,000 1.662,000
Replacement 1 and 2
Equalization Basin Resurfacing V3182 250,000 250.000
Effluent Water Pump Station V3183 2 76,000 76,000
Improvements
WW Treatment Plant Secondary
V3185 2 871,OD0 871,DOD
Clarifier Repairs
WASTEWATER FUND Total 1,182,000 2,250,000 1,566,000 2,547,000 3,378,00010,929,000
WATER FUND
Equipment Maintenance Facility P3953 2 800,000 800,000
replacement
Bradford Drive Water Main
Replacement W3300 2 920,000 920,000
High Service Pump VFD
W3314 2 350,000 350,000
Replacement
Collector Well#1 Reconstruction W3322 1 100,000 3,000,000 3,100,000
Roof Replacements W3325 2 50,000 600,000 650.000
Treatment Process Update W3326 2 100,DOo 1,500,000 1,600,000
Melrose Water Main Camp Cardinal W3327 2 50,000 600,O00 650.000
to 218
517
Produced Using Plan-It CIP Software
Source Project#Priority 2025 21326 2027 2028 2029 Total
Powerhouse Dam Rehabilitation W3328 1 100,000 100,000
GSR Upgrade and Repairs W3329 1 100,000 1,500,000 1,600,000
Water Plant Flowmeter
Replacement W3330 1 50,000 500,000 550.000
American Legion PRV Integration&
W3332 3 200,000 200,000
Peninsula Antenna
Relocate Bulk Water Station W3333 3 150,000 150,000
Water Rate Study W3334 2 100,000 100.000
East Elevated Storage W3335 2 200,000 2,000,000 2,200,000
Rochester GSR&Water Main
Improvements W3336 2 100,000 1,000,000 1,100,000
WATER FUND Total 1,770,o0D 4,150,000 2,850,000 2,300,000 3,000.000 14.070,000
GRAND TOTAL 5U,852,300 61.090,345 45,543,550 51,214,900 48,640,800257,441,795
518
Produced Using Plan-It CIP Software
Capital Project Funds
Project Listing
A3473 Airport Apron Expansion.........................................................523
A3474 Runway 7/25 Pavement Repairs............................................ 524
A3475 Runway 12/30 Pavement Repairs.......................................... 525
A3478 Terminal Building Remodel/Reconstruction............................526
A3481Airport Solar............................................................................527
A3482 Taxiway Maintenance- Seal/Crack Repairs........................... 528
A3483HVAC Update......................................................................... 529
A3484 Fuel Storage Tank Fill Cabinet Replacement......................... 530
A3485 Wildlife Assessment................................................................531
A3486Tractor Broom.........................................................................532
B4343 Carpet and Furnishings Replacement.....................................533
14721 Fiber Infill & Cameras............................................................. 534
K1003 Senior Center Interior Improvements- Phase I.......................535
K1004 Senior Center Interior Improvements- Phase II......................536
L3333 Compost Pad Improvements & Expansion............................. 537
L3335 Landfill Dual Extraction System Expansion.............................538
L3348 Site Flow Improvements......................................................... 539
L3349 Landfill Future Cell - Northeast Expansion..............................540
L3350 Cell FY23 Horizontal Gas Collectors.......................................541
L3351Refuse Truck...........................................................................542
L3352 Trash Truck Upgrade..............................................................543
L3353 Recycling Transfer Station......................................................544
M3631 Annual Stormwater Improvements..........................................545
M3634 Rundell Street Pump Station Vault Modifications................... 546
M3635 River Street Storm Sewer Improvements................................547
M3637 Peterson Street Storm Sewer Improvments............................548
P3953 Equipment Maintenance Facility replacement........................ 549
P3988 Entrance Way Improvements..................................................550
R4129 City Hall - Other Projects........................................................ 551
R4130 Parks Annual Improvements/Maintenance/ADA.....................552
519
R4206 Intra-city Bike Trails/Bridges................................................... 553
R4227 Hwy 6 Sidepath - Broadway to Fairmeadows......................... 554
R4229 City Park Pool Replacement................................................... 555
R4330 Annual Recreation Center Improvements...............................556
R4346 Palisades Park Development..................................................557
R4358 City Park Shelters & Restroom Replacement......................... 558
R4362 Napoleon Park Softball Fields 5-8 Renovation....................... 559
R4372 Terrell Mill Skate Park Redevelopment...................................560
R4380 Annual Contracted Tree Planting............................................561
R4381 Event Facility Improvements...................................................562
R4384 Benton Hills Playground Replacement................................... 563
R4388 ADA Elevator Improvements...................................................564
R4389 N. Market Square Playground Replacement...........................565
R4390 Reno Street Park Renovations............................................... 566
R4392 Westside Park Land Acquisition............................................. 567
R4400 Mercer Shelter Replacement.................................................. 568
R4401 Parks Storage Building........................................................... 569
R4403 Carson Lake Park................................................................... 570
R4406 RALRC Structural Cables....................................................... 571
R4407 Mercer& RALRC HVAC Replacement................................... 572
R4408 Columbarium Construction/Expansion....................................573
R4412RALRC Roof........................................................................... 574
R4413 UV Disinfectant Systems for Pools......................................... 575
R4414 Mercer Scanlon Tuckpointing................................................. 576
R4415 Mercer Scanlon Roof.............................................................. 577
R4416 Office addition Police Investigations....................................... 578
R4417 City Hall Fire Alarm and Strobe Upgrade................................579
R4418 Harlocke Hill Park Playground Replacement.......................... 580
R4419 Park Paving Improvements.....................................................581
R4420 Ped Mall Fountain Replacement.............................................582
R4421 Hwy 1/6/Riverside Trail........................................................... 583
S3814 Annual Traffic Signal Projects.................................................584
S3816 Traffic Calming........................................................................585
S3822Curb Ramps-ADA................................................................... 586
S3824 Annual Pavement Rehabilitation.............................................587
S3826 Underground Electrical Facilities.............................................588
S3827 Bicycle Master Plan Implementation.......................................589
S3910 Annual Bridge Maintenance & Repair.....................................590
S3946 Court Street Reconstruction....................................................591
S3952 Dodge Street Reconstruct- Governor to Burlington............... 592
S3953 Market St& Jefferson St Two-Way Conversion......................593
S3955 N. Gilbert Street Reconstruction............................................. 594
S3959 Taft Avenue Reconstruct-Am Legion to Lwr West Br............595
520
S3960 Oakdale Blvd Extension -Alignment Study............................ 596
S3963 Burlington Street Bridge Replacement....................................597
S3981 Camp Cardinal / Kennedy Parkway- Ped Accom...................598
S3982 North Dodge St/ACT Circle -Signalization........................... 599
S3983 Iowa Avenue Improvements................................................... 600
S3987 Pedestrian Refuge Island Project........................................... 601
S3988 Friendship St, Evans St, Manitou Tr Swk Infill........................ 602
T3004 Parking Facility Restoration Repair.........................................603
T3026 Tower Place Drainage Modifications.......................................604
T3055 Transit Maintenance Facility Relocation................................. 605
T3059 Transit Interchange and Bus Stop Improvements...................606
T3070 Replace Door-Door Closures in Parking Facilities.................. 607
T3071 Way-finding Sign Refresh in Parking Facilities....................... 608
T3072 On-Street Meter Replacement................................................ 609
T3073 Tower Place HVAC Replacement...........................................610
T3074 Capitol Street Ramp N Stairwell Lobby Remodel................... 611
T3075 Transit Automatic Passenger Counters.................................. 612
V3101 Annual Sewer Main Replacement...........................................613
V3162 Benton Street Trunk Sewer Improvements.............................614
V3169 Napoleon Lift Station Improvements.......................................615
V3174 Aeration Equipment Improvements.........................................616
V3175 Wastewater Treatment Facility Imp 2022................................617
V3177HVAC Replacement................................................................618
V3179 Rotating Drum Thickener Replacement 1 and 2.....................619
V3182 Equalization Basin Resurfacing ............................................. 620
V3183 Effluent Water Pump Station Improvements...........................621
V3184 Wastewater Digester Gas Improvements............................... 622
V3185 WW Treatment Plant Secondary Clarifier Repairs..................623
W3300 Bradford Drive Water Main Replacement............................... 624
W3314 High Service Pump VFD Replacement...................................625
W3322 Collector Well#1 Reconstruction............................................626
W3325 Roof Replacements................................................................ 627
W3326 Treatment Process Update..................................................... 628
W3327 Melrose Water Main Camp Cardinal to 218............................629
w3328 Powerhouse Dam Rehabilitation.............................................630
W3329 GSR Upgrade and Repairs.....................................................631
W3330 Water Plant Flowmeter Replacement..................................... 632
W3332 American Legion PRV Integration& Peninsula Antenna......... 633
W3333 Relocate Bulk Water Station...................................................634
W3334 Water Rate Study....................................................................635
W3335 East Elevated Storage............................................................ 636
521
W3336 Rochester GSR &Water Main Improvements........................ 637
Y4446 Body Cameras & In Car Video Systems................................. 638
Y4447 Animal Shelter Standby Generator......................................... 639
Y4449 Animal Shelter-Training Annex............................................... 640
Z4406 Fire Apparatus Replacement Program....................................641
Z4411 Fire Station#5 Construction and #3 Replacement................. 642
Z4413 Rehab of Sleeping Areas &Alerting System Station1............ 643
Z4414 Flooring/Furniture Station 1.................................................... 644
522
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# A3473
Project Name Airport Apron Expansion
Total Project Cost $1,450,000 Contact Michael Tharp
Department Airport Type Multi-Phase
Category Airport Priority Essential(2)
Status Active Useful Life 20 years
GRANTEE FAA MATCH% 10%
PLAN Airport Master Plan TIF DISTRICT None
Description
This project adds additonal apron space for aircraft parking.
Justification
High traffic events and large jets require parking aircraft on closed runway or other areas of the airport.This will expand the parking apron near the terminal to accommodate
traffic.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 0 650,000 650,000 0 1,300,000
PLANNINGIDESIGN 0 ❑ 150,000 0 0 150,000
Total 0 0 800,000 650,000 0 1,450,000
Funding
Sou roes 2025 2026 20V 2028 2029 Total
FEDERAL GRANTS ❑ ❑ 720,000 535,000 0 1,305,000
AIRPORT FUND ❑ 0 80.000 55,000 0 145,000
Total 0 0 800,000 650,000 0 1,450,000
Budget Impact
Minor increase for snow removal and pavement maintenance.
523
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# A3474
Project Name Runway 7125 Pavement Repairs
Total Project Cost $300,000 Contact Michael Tharp
Department Airport Type One Phase
Category Airport Priority Critical(1)
Status Active Useful Life 20 years
GRANTEE FAA MATCH% 10%
PLAN Airport Master Plan TIF DISTRICT None
Description
Runway joint and crack sealing and pavement repairs to the west half of runway 7125.
Justification
Project would route and seal joints as well as perform any panel repairs as needed to maintain the runway.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 270,000 0 0 0 270,000
PLANNINGIDESIGN 0 30,000 0 0 0 30,000
Total 0 300,000 0 0 0 300,000
Funding
Sources 2025 2026 2027 2028 2029 Total
FEDERAL GRANTS 0 270,000 0 0 0 270,000
AIRPORT FUND 0 30,000 0 0 0 30,000
Total 0 300,000 0 0 0 300,000
Budget Impact
Extends the life of the runway and reduces annual budget needs for short term maintenance.
524
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# A3475
Project Name Runway 12130 Pavement Repairs
Total Project Cost $167,000 Contact Michael Tharp
Department Airport Type One Phase
Category Airport Priority Critical(1)
Status Active Useful Life 20 years
GRANTEE FAA MATCH% 10%
PLAN Airport Master Plan TIF DISTRICT None
Description
Runway joint and crack sealing and pavement repairs to the west half of runway 12l30.
Justification
Project would route and seal joints as well as perform any panel repairs as needed to maintain the runway.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 147,000 0 0 0 147,000
PLANNINGIDESIGN 0 20,000 0 0 0 20,000
Total 0 167,000 0 0 0 167,000
Funding
Sources 2025 2026 2027 2028 2029 Total
FEDERAL GRANTS 0 150,000 0 0 0 150,000
AIRPORT FUND 0 17,000 0 0 0 17,000
Total 0 167,000 0 0 0 167,000
Budget Impact
Extends the life of the runway and reduces annual budget needs for short term maintenance.
525
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# A3478
Project Name Terminal Building RemodellReconstruction
Total Project Cost $8,200,000 Contact Michael Tharp
Department Airport Type Multi-Phase
Category Airport Priority Critical(1)
Status Active Useful Life 50 years
GRANTEE FAA MATCH% 5%
Description
Phase 1-Environmental and Historical Reviews,Design and Bid for October 2024 Grant Application Phase 2:Removal of existing building and construction of new
terminallentrance gateway.
Justification
The current terminal building was built in 1951 and is unable to accommodate current operations or future growth.The Airport Commission completed a space needs study,
which included a user survey and open house in 2023 and chose to develop a new terminal building as it's preferred method to achieve the needed operational space.Phase
1 will take the preferred concept and develop a design,as well as complete environmental and historical reviews for the removal and construction of new terminal,and bid the
design with the goal of applying for additional FAA funding in October 2025.FAA funding is competitively available in federal years 2022.2026 as part of the Bipartisan
Infrastructure Law.Project will also including landscaping and work along the entrance drive.FAA Share is 95%
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION ❑ ❑ 0 6,000,000 0 6,000,000
CONTINGENCY ❑ ❑ 0 725,000 0 725,000
PLANNINGIDESIGN ❑ ❑ 700.000 0 0 700,000
INSPECTION ❑ ❑ 0 500,000 0 500,000
ADMINISTRATION ❑ ❑ 0 275,000 0 275,000
Total 0 0 700,000 7,500,000 0 8.200,000
Funding
Sources 2025 2026 2027 2028 2029 Total
FEDERAL GRANTS ❑ ❑ 630,000 5,750,000 0 7,380,000
AIRPORT FUND ❑ ❑ 70,000 750,000 0 820,000
Total 0 0 700,000 7,500,000 0 8,200,000
Budget Impact
New building should lower ongoing maintenance costs of supporting existing building.Enhanced environmental controls to better manage conditions in building.
526
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k A3481
Project Name Airport Solar
Total Project Cost $1,088,277 Contact Michael Tharp
Department Airport Type Unassigned
Category Airport Priority Essential(2)
Status Active Useful Life 20 years
GRANTEE FAA MATCH% 10%
Description
Installation of 2 solar arrays to provide renewable energy source of power for the airfield lighting and generally,daily occupied and active building.Project split to
accommodate B I L funding use requirements.
Justification
This project will construct an estimated 100,000 kWh array on the north side of the airport to support operations of the airfield lighting and terminal building.A second
ap proxi matley 170,000 kWh array near the entry drive circle to support the operations of the University of Iowa Operator Performance Lab and,let Air Maintenance hangar.
Funding is a 90%FAA share grant from BIL funds
Prior Expenditures 2025 2026 2027 2028 2029 Total
622.732 CONSTRUCTION ❑ 465.545 ❑ 0 0 465,545
Total 0 465,545 0 0 0 465,545
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
622.732 FEDERAL GRANTS ❑ 418.991 ❑ 0 0 418,991
AIRPORT FUND ❑ 46,554 0 0 0 46,554
Total 0 465,545 0 0 0 465,545
Budget Impact
WiII save approximately$12,0001year in direct utility costs to the airport,and provide another$10,000lyear of income through charges to other entities for use of power.
527
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# A3482
Project Name Taxiway Maintenance-Seal/Crack Repairs
Total Project Cost $300,000 Contact Michael Tharp
Department Airport Type One Phase
Category Airport Priority Critical(1)
Status Proposed Useful Life 20 years
Description
Route and seal pavement joints,perform crack sealing/joint repairs and other related pavement maintenance to the runway taxiway.
Justification
Taxiways are coming up on 10 years old,performing maintenance extends the life before deterioration requires a full reconstruction
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 0 0 270,000 0 270,000
PLANNINGIDESIGN 0 0 0 25,000 0 25,000
ADMINISTRATION 0 0 0 5,000 0 5,000
Total 0 0 0 300,000 0 300,000
Funding
Sources 2025 2026 2027 2028 2029 Total
FEDERAL GRANTS 0 0 0 270,000 0 270,000
AIRPORT FUND 0 0 0 30,000 0 30,000
Total 0 0 0 300,000 0 300,000
528
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# A3483
Project Name HVAC Update
Total Project Cost $325,000 Contact Michael Tharp
Department Airport Type Multi-Phase
Category Airport Priority Essential(2)
Status Proposed Useful Life 20 years
Description
The current HVAC system was redone as part of the 1990s remodel and is 30 years old. This will begin an evaluation and replacement of the current system as it struggles
to keep the building temperature stable during excessive heat or cold periods. This work will also include additional buildings in which the airport is acting as the landlord.
Justification
The existing HVAC system consists of 3 boilers and 3 cooling condenser units,and was installed in the late 90s during a remodel of the terminal building. The system
currently has units that require extra maintenance to keep operational and fails to maintain temps during extreme weather events(both hot and cold). AC units are utilizing
R22 coolant which is no longer produced and costs continue to increase as coolant is more difficult to find. This project would begin a phase approach of updating the
existing building provided that C I P#A3478 isn't funded through FAA Grants. Would expect cost savings from reduced maintenance costs,and more efficient equipment as
well as being more environmentally friendly.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 250,000 0 0 ❑ 0 250,000
PLANNING/DESIGN 75,000 0 0 ❑ 0 75,000
Total 325,000 0 0 0 0 325,000
Funding
Sources 2025 2026 2027 2028 2D29 Total
OTHER STATE GRANTS 276,250 0 0 ❑ 0 276,250
AIRPORT FUND 48,750 0 0 ❑ 0 48,750
Total 325,000 0 0 0 0 325,000
529
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# A3484
Project Name Fuel Storage Tank Fill Cabinet Replacement
Total Project Cost $470,000 Contact Michael Tharp
Department Airport Type One Phase
Category Airport Priority Essential(2)
Status Proposed Useful Life 20 years
Description
This project would replace the fuel cabinets at the fuel storage farm. One cabinet exists for each of the types of fuel(Jet-A,10❑LL)available at the airport. Project could be
split into 2 phases for costs
Justification
Existing Fuel Cabinets are approaching 30 years old. The motors in the cabinets are requiring more maintenance due to age and wear. This project would replace the
cabinets where fuel loads are transferred from delivery vehicles to storage tanks. Cost savings from reduced maintenance on the system.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 0 0 ❑ 400,000 400,000
PLANNINGIDESIGN 0 0 0 ❑ 70,000 70,000
Total 0 0 0 0 470,000 470,000
Funding
Sources 2025 2026 2027 2028 2029 Total
OTHER STATE GRANTS 0 0 0 0 399,500 399,500
AIRPORT FUND 0 0 0 ❑ 70,500 70,500
Total 0 0 0 0 470,000 470,000
530
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# A3485
Project Name Wildlife Assessment
Total Project Cost $40,000 Contact Michael Tharp
Department Airport Type One Phase
Category Airport Priority Critical(1)
Status Proposed
Description
A wildlife assessment of the airport conducted by the USDA. This project would conduct a wildlife assessment and provide a report of wildlife encounters at the airport as well
as allow the airport to pursue additional funding streams to manage wildlife encounters. Recently an elk made its way onto the airfield,but was able to be redirected off the
site. The Airport in the past has managed deer,fox,coyote,dog,and various bird encounters.
Justification
Animals at the airport are potential hazards for aircraft operations. This wildlife assessment would be the start of a process to develop more robust wildlife management
programs for the airport.
Expenditures 2025 2026 2027 2028 2029 Total
ADMINISTRATION 40,000 0 0 0 0 40,000
Total 40,000 0 0 0 0 40,000
Funding
Sources 2025 2026 2027 2028 2029 Total
OTHER STATE GRANTS 34,000 0 0 0 0 34,000
AIRPORT FUND 6,000 0 0 0 0 6,000
Total 40,000 0 0 0 0 40,000
531
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# A3486
Project Name Tractor Broom
Total Project Cost $30,000 Contact Michael Tharp
Department Airport Type One Phase
Category Airport Priority Critical(1)
Status Proposed Useful Life 15 years
Description
Purchase a broom attachment for tractor to aid in runway clearing during snow events and removal of rocks or other debris which could he a danger to aircraft.
Justification
Broom purchase part of agreement with Jet Air to accept increased fuel flowage fees.
Expenditures 2025 2026 2027 2028 2029 Total
EQUIPMENT 30,000 0 0 0 0 30,000
Total 30,000 0 0 0 0 30,000
Funding
Sources 2025 2026 2027 2028 2029 Total
AIRPORT FUND 30,000 0 0 0 0 30,000
Total 30,000 0 0 0 0 30,000
532
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City, IA
Project# B4343
Project Name Carpet and Furnishings Replacement
Total Project Cost $805,000 Contact Elsworth Carman
Department Library Type Multi-Phase
Category Library Priority Essential(2)
Status Active Useful Life 15 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
This project involves replacing flooring and some furnishings in public areas of the library,along with repainting interior walls.The first floor has 31,000 square feet of public
space,and the second floor has 39,000 square feet.Flooring replacement includes moving all furniture and shelving,with budget covering carpet removal,floor prep,
shelving adjustments,and new flooring.Problematic in-floor wiring will be addressed to allow more flexible use and eliminate fixed public computer stations.Additionally,
original Teen Space cabinetry,general-use study tables,and some lounge seating will be refurbished or replaced.The project will focus on sustainable,durable materials
and flexible space use.
Justification
Since opening in 2004,the current library building has welcomed over 12.75 million visitors.Ongoing investment is needed to maintain a safe,efficient,and attractive space.
Proactive maintenance has extended the life of original furnishings,but after 20 years of heavy use,replacement is necessary.Delays could lead to safety and efficiency
issues,including the inability to support modern technology,resulting in unplanned repairs.
Originally submitted in FY2017 as a multi-year project,with a budget of$700,000 and an FY2021 implementation,the project has been delayed multiple times.Costs have
risen from$700,000 in FY2017 to$940,000 this year.Replacing built-in furnishings during the flooring upgrade will save on labor.The Library can contribute$55,000 from
gift and donation accounts
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 805,000 0 0 0 805,000
Total 0 805,000 0 0 0 805,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-GENERAL PURPOSE 0 750,000 0 0 0 750,000
CONTRIBUTIONS&DONATIONS 0 55,000 0 0 0 55,000
Total 0 805,000 0 0 0 805,000
Budget Impact
Neutral impact on staffing and maintenance expected.No additional revenue generated.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
533
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k 14721
Project Name Fiber Infill&Cameras
Total Project Cost $1,200,000 Contact Michael Harapat
Department Finance Type Annual
Category Finance Administration Priority Essential(2)
Status Active Useful Life 30 years
GRANTEE NONE MATCH% NONE
TIF DISTRICT None
Description
Expansion of the City's fiber optic network.Creation of redundant fiber optic rings,placement of cable underground when opportunities arise,expansion to unserved facilites.
ITS always includes our original partners(Johnson County,ICCSD,University of Iowa)when planning expansion and redundant routes.Additional video cameras.
Justification
The City relies heavily on high-speed data communications to facilities.Further investment in the system is required to ensure that this service is not interrupted.
Prior Expenditures 2025 2026 2027 2028 2029 Total
700,000 CONSTRUCTION 100.000 100.000 100,000 100,000 100,000 500,000
Total 100,000 100,000 100,000 100,000 100,000 500,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
700,000 ITS FUND 100,000 100,000 100,000 100,000 100,000 500,000
Total 100,000 100,000 100,000 100,000 100,000 500,000
Budget Impact
The project will increase operating costs due to the addrtonal equipment to maintain.The estimated increase in operating costs is less than$10,000 per year.
534
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k K1003
Project Name Senior Center Interior Improvements-Phase I
Total Project Cost $2,300,000 Contact LaTasha DeLoach
Department Senior Center Type Unassigned
Category Senior Center Priority Efficiency Improvement(3)
Status Active Useful Life 50 years
Description
The project entails comprehensive upgrades to the Senior Center,focusing on ADA compliance,code adherence,and architectural,mechanical,and electrical
enhancements across all floors.Key improvements include a new ADA-access i ble vestibule cn East Washington Street,sustainable upgrades to reduce the carbon footprint,
and enhancements guided by the 2020 Accessibility Study and 2021 Master Plan.The lower-level fitness rooms will he optimized for better equipment layout and class
space,while the first floor will transform into a social gathering area for public events.Centrally located offices cn the second floor aim to enhance collaboration,and the third
floor will feature a reception area and reconfigured classrooms to support lifelong learning.Energy efficiency measures and building code updates will he integrated,including
necessary elevator upgrades due to outdated infrastructure outlined in the Senior Center Master Plan.The existing 40-year-old elevator requires a new power unit,
microprocessor-based controller,door equipment,and other modern fixtures,with an estimated cost of$435,000,which is not currently funded and may require separate C I P
discussions.This initiative will holster community engagement,improve service delivery,and offer improved amenities for residents aged 50 and above.
New power unit and oil line.New solid state,microprocessor-based controller.New closed loop door operator.New car and hoistway door equipment.New fixtures complying
with current code and A.D.A.requirements.New traveling cable and hoistway wiring.
Justification
This project will enhance lifelong learning and community engagement for residents aged 50 and above by providing improved office and classroom spaces.It will boost
customer service capacity and address su stain abi I ity and infrastructure needs.Key enhancements include better wayfinding,lighting,and design tailored for older adults,
along with increased community access to rental spaces.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 1,340,000 ❑ 0 0 1,340,000
OTHER 0 575,000 0 0 0 575,000
PLANNINGIDESIGN 0 245,000 ❑ 0 0 245,000
CONTINGENCY 0 100,000 ❑ 0 0 100,000
ADMINISTRATION 0 40,000 ❑ 0 0 40,000
Total 0 2,300,000 0 0 0 2,300,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-GENERAL PURPOSE 0 1,300,000 0 0 0 1,300,000
TAX INCREMENT FINANCING 0 1,000,000 0 0 0 1,000,000
Total 0 2,300,000 0 0 0 2,300,000
Budget Impact
Renovating the Senior Center will increase revenue by creating a space where more community members will have events for weddings,small conferences,retirement
events,etc.Improved wayfinding and tailored design for older adults will allow for Iongevity of The Center for older adults for generations to come.There will be a need for a
new staff to assist with additional programs needed.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
535
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k K1004
Project Name Senior Center Interior Improvements-Phase II
Total Project Cost $2,700,000 Contact LaTasha DeLoach
Department Senior Center Type Unassigned
Category Senior Center Priority Efficiency Improvement(3)
Status Active Useful Life 50 years
Description
The project entails comprehensive upgrades to the Senior Center,focusing on ADA compliance,code adherence,and architectural,mechanical,and electrical
enhancements across all floors.Key improvements include a new ADA-access i ble vestibule cn East Washington Street,sustainable upgrades to reduce the carbon footprint,
and enhancements guided by the 2020 Accessibility Study and 2021 Master Plan.The lower-level fitness rooms will he optimized for better equipment layout and class
space,while the first floor will transform into a social gathering area for public events.Centrally located offices cn the second floor aim to enhance collaboration,and the third
floor will feature a reception area and reconfigured classrooms to support lifelong learning.Energy efficiency measures and building code updates will he integrated,including
necessary elevator upgrades due to outdated infrastructure outlined in the Senior Center Master Plan.The existing 40-year-old elevator requires a new power unit,
microprocessor-based controller,door equipment,and other modern fixtures,with an estimated cost of$435,000,which is not currently funded and may require separate C I P
discussions.This initiative will holster community engagement,improve service delivery,and offer improved amenities for residents aged 50 and above.
New power unit and oil line.New solid state,microprocessor-based controller.New closed loop door operator.New car and hoistway door equipment.New fixtures complying
with current code and A.D.A.requirements.New traveling cable and hoistway wiring.
Justification
This project will enhance lifelong learning and community engagement for residents aged 50 and above by providing improved office and classroom spaces.It will boost
customer service capacity and address su stain abi I ity and infrastructure needs.Key enhancements include better wayfinding,lighting,and design tailored for older adults,
along with increased community access to rental spaces.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 0 ❑ 2,150.000 0 2,150,000
OTHER 0 0 0 300.000 0 300,000
CONTINGENCY 0 0 ❑ 100,000 0 100,000
PLANNINGIDESIGN 0 0 ❑ 100,000 0 100,000
ADMINISTRATION 0 0 ❑ 50,000 0 50,000
Total 0 0 0 2,700,000 0 2,700,000
Funding
Sources 2025 2026 2027 2028 2029 Total
TAX INCREMENT FINANCING 0 0 ❑ 1,400.000 0 1,400,000
GO BONDS-GENERAL PURPOSE 0 0 0 1,300,000 0 1,300,000
Total 0 0 0 2,700,000 0 2,700,000
Budget Impact
Renovating the Senior Center will increase revenue by creating a space where more community members will have events for weddings,small conferences,retirement
events,etc.Improved wayfinding and tailored design for older adults will allow for Iongevity of The Center for older adults for generations to come.There will be a need for a
new staff to assist with additional programs needed.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
536
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# L3333
Project Name Compost Pad Improvements&Expansion
Total Project Cost $4,350,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Landfill Priority Essential(2)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
The landfill six-acre compost pad will be backfiIIed in multiple areas to fill large pits.An asphalt layer will be added to cover the rock and a seal coat will be applied to prevent
liquids from seeping.A seal coat will he added to cover the raw millings on the eastern half of the pad that has not been sealed in the past.
Justification
The landfill six-acre compost pad and wood processing pad is in need of significant repair.Deferred maintenance over many years has resulted in the need for repair to
ensure customer safety and regulatory compliance.The pad must meet the Iowa Department of Natural Resources'requirements for impermeability and for stormwater
control.
Prior Expenditures 2025 2026 2027 2028 2029 Total
350.000 CONSTRUCTION 3,500,000 0 0 0 0 3,500,000
CONTINGENCY 350,000 0 0 0 0 350,000
INSPECTION 55,000 0 0 0 0 55,000
PLANNINGIDESIGN 55,000 0 0 0 0 55,000
ADMINISTRATION 40,000 0 0 0 0 40,000
Total 4,000,000 0 0 0 0 4,000,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
350.000 FEDERAL GRANTS 4,000,000 0 0 0 0 4,000,000
Total 4,000,000 0 0 0 0 4,000,000
Budget Impact
An improved surface will reduce equipment repair costs and reduce customer safety issueslpotential liability claims.The estimated annual savings is less than$10,000 per
year.
537
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k L3335
Project Name Landfill Dual Extraction System Expansion
Total Project Cost $850,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Landfill Priority Efficiency Improvement(3)
Status Active Useful Life 30 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
This project includes the design and installation of an expansion of the Landfill Dual Extraction System,which was originally constructed in 2018.This project will expand the
current system(13 pnuematic pumps and 4 solar pumps)to include pumps in 8.9 additional wells and add SCADA monitoring to the proposed new and existing pumps.This
revision pushes the project two years into the future.
Justification
The expansion will continue to improve landfill gas extraction as well as limit potential efffects of landfill gas,leachate migration,and odor,and positively impact groundwater.
Adding SCADA greatly improves monitoring capabilities and efficiencies for landfill staff.
Prior Expenditures 2025 2026 2027 2028 2029 Total
160.750 CONSTRUCTION 0 ❑ 575,000 0 0 575,000
CONTINGENCY 0 ❑ 61,500 0 0 61,500
INSPECTION 0 ❑ 32,750 0 0 32,750
ADMINISTRATION 0 ❑ 20,000 0 0 20,000
Total 0 0 689,250 0 0 689,250
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
160.750 LANDFILL FUND 0 ❑ 689,250 0 0 689,250
Total 0 0 689,250 0 0 689,250
Budget Impact
Adding SCADA monitoring to the new and existing pumps will increase staff efficiency by allowing central monitoring.
538
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2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# L3348
Project Name Site Flow Improvements
Total Project Cost $50,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Landfill Priority Efficiency Improvement(3)
Status Active Useful Life 25 years
Description
Site traffic flow improvements include improved wayfinding signage and the relocation of the oil shed for increased efficiency in traffic flow.
Justification
The current site configuration was designed and constructed in the early 2000s and programs have moved around the main public area;signs have been added piece-by-
piece as needed. Customers are often confused and new signage with consistent,clear messaging would help customers understand where to access programs. The oil
shed is in need of significant repairs;replacing it with a new shed in a different location would help with traffic flow and reduce congestion.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 50,000 0 0 0 50,000
INSPECTION 0 0 0 0 0 0
PLANNINGIDESIGN 0 0 0 0 0 0
Total 0 50,000 0 0 0 50,000
Funding
Sources 2025 2025 2027 2028 2029 Total
LANDFILL FUND 0 50,000 0 0 0 50,000
LANDFILL SURCHARGE FUND 0 0 0 0 0 0
Total 0 50,000 0 0 0 50,000
Budget Impact
Grant assistance is likely for this purchase based cn greenhouse gas reductions from reduced idling.
539
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k L3349
Project Name Landfill Future Cell-Northeast Expansion
Total Project Cost $7,200,000 Contact Ron Knoche
Department Public Works Type Multi-Phase
Category Landfill Priority Aesthetic Improvement(4)
Status Active Useful Life 10 years
Description
The project consists of designing and building the next landfill cell in the Northeast Expansion Area of the site.A preliminary project will be needed in advance of the cell
construction to move haul roads,groundwater wells,and other site features.
Justification
FY23 Cell is estimated to have capacity for nine to eleven years.This would put the cell usage from 2024.2032 or 2024.2034.Based cn the nine year usage of FY23 Cell,the
next cell will need to have construction completed in Calendar Year 2031.That would put design in Calendar Years 2029.2030.If FY23 Cell fills up quicker than anticipated,
it will be beneficial to begin design and construction of the preliminary site feature movement project well in advance of needing the cell.
Expenditures 2025 2026 2027 2028 2029 Total Future
CONSTRUCTION 0 C ❑ 0 500,000 500,000 6,150.000
PLANNING/DESIGN 0 C 0 50,000 400,000 450,000
ADMINISTRATION 0 C 0 25,000 25,000 50,000
INSPECTION 0 C 0 ❑ 50,000 50,000
Total 0 0 0 75,000 975,000 1,050,000
Funding
Sources 2025 2026 2027 2028 2029 Total Future
LANDFILL REPLACEMENT RESERVE C C 0 75,000 975,000 1,050,000 6,150.000
Total 0 0 0 75,000 975,000 1,050,000
540
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# L3350
Project Name Cell FY23 Horizontal Gas Collectors
Total Project Cost $570,000 Contact Jen Jordan
Department Public Works Type One Phase
Category Landfill Priority Essential(2)
Status Proposed Useful Life 50 years
Description
This project adds horizontal gas collection wells to the current landfill cell,Cell FY23.It makes sense to install these collectors in the second half to the last third of the life
expectancy of the cell.Given the estimated cell Iifespan[nine to eleven years],these collectors should be installed around 2028.
Justification
This is a regulatory requirement through the Landfill's Title V air quality permit;gas collection must begin within five years of the initial lift of trash,which was placed in
summer 2024.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 0 ❑ 0 400,000 400,000
PLANNINGIDESIGN 0 0 ❑ 60,000 0 60,000
CONTINGENCY 0 0 ❑ 0 40,000 40,000
INSPECTION 0 0 ❑ 0 40,000 40,000
ADMINISTRATION 0 0 ❑ 10,000 20,000 30,000
Total 0 0 0 70,000 500,000 570,000
Funding
Sources 2025 2026 2027 2028 2029 Total
LANDFILL FUND 0 0 0 500,000 70,000 570,000
Total 0 0 0 500,000 70,000 570,000
541
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2025 thru 2029
CIP-Projects Detail �-
Iowa City; IA
I
Project# L3351
Project Name Refuse Truck
Total Project Cost $400,000 Contact Jen Jordan
Department Public Works Type One Phase
Category Refuse Operations Priority Essential(2)
Status Proposed Useful Life 8 years
Description
This project adds a fully automated truck to the Refuse collections fleet.
Justification
The City has run four daily trash routes for over two decades.Customer n u m be rsth ouseholds have increased gradually from 15,400 households in FY15 to almost 17,000
households in FY24.Over that time,efficiencies,route rebalancing,and half-day routes on some days with existing trucks have covered the increase.Staff anticipates
needing a full full fifth route each day of the week,which will necessitate a fully automated trash truck by 2028.
Expenditures 2025 2026 2027 2028 2029 Total
EQUIPMENT 0 0 0 400,000 0 400,000
Total 0 0 0 400,000 0 400,000
Funding
Sources 2025 2026 2027 2028 2029 Total
REFUSE COLLECTION FUND 0 0 0 400,000 0 400,000
Total 0 0 0 400,000 0 400,000
Budget Impact
An additional MW2 would he needed in FY28.
542
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2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# L3352
Project Name Trash Truck Upgrade
Total Project Cost $200,000 Contact Jen Jordan
Department Public Works Type One Phase
Category Refuse Operations Priority Essential(2)
Status Proposed Useful Life S years
Description
This project upgrades an existing rear-load packer truck for a new fully automated trash truck.
Justification
The City has run four trash routes for over two decades.Customer numberslhouseholds have increased gradually from 15,400 households in FY15 to almost 17,000
households in FY24. Over that time,efficiencies,route rebalancing,and half-day routes on some days with existing trucks have covered the increase.Trading out a rear-
load packer for a fully automated trash truck will allow for increasing efficiencies cn trash routes(ie,partial routes on some days to the week)for several more years before
an additional truck is needed while still meeting existing needs for the various types of mutes.
Expenditures 2025 2026 2027 2028 2029 Total
EQUIPMENT 200,000 ❑ 0 0 0 200,000
Total 200,000 0 0 0 0 200,000
Funding
Sources 2025 2026 2027 2028 2029 Total
REFUSE COLLECTION FUND y 200,000 ❑ 0 0 0 200,000
Total 200,000 0 0 0 0 200,000
543
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2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# L3353
Project Name Recycling Transfer Station
Total Project Cost $997,500 Contact Jen Jordan
Department Public Works Type One Phase
Category Refuse Operations Priority Efficiency Improvement(3)
Status Proposed Useful Life 15 years
Description
This project provides a hoop building for curbside and drop-off recycling storage and equipment to load and transport the materials to the materials recovery facility."Other"
includes a compactor with three receiver bins,a skid steer to load the compactor,a roll-off truck and a pull-behind"pup"trailer to haul materials to the materials recovery
facility.
Justification
This project allows for the City to pre-process,load and haul our own recycling in order to work directly with the M R F rather than pay a contracted vendor for the hauling and
recycling processing fee.Staff anticipates a savings of approximately$300,000 annually to the recycling budget that is currently paid to the private vendor to haul the
materials.We would also see benefit from any material rebates provided from the materials recovery facility which the contracted vendor retains.Revenue would he from
another community that currently piggybacks on our contract;they would likely use our facility directly. Solid Waste Surcharge Reserve funds could be utilized for this
project.
Expenditures 2025 2026 2027 2028 2029 Total
OTHER 0 0 505,000 0 0 505,000
CONSTRUCTION 0 0 312,500 0 0 312,500
PLANNING/DESIGN 100,000 0 0 0 0 100,000
CONTINGENCY 0 0 40,000 0 0 40,000
ADMINISTRATION 0 0 20,000 0 0 20,000
INSPECTION 0 0 20,000 0 0 20,000
Total 100,000 0 897,500 0 0 997,500
Funding
Sources 2025 2026 2027 2028 2029 Total
LANDFILL SURCHARGE FUND 100,000 0 400,000 0 0 500,000
REFUSE COLLECTION FUND 0 0 497,500 0 0 497,500
Total 100,000 0 897,500 0 0 997,500
Budget Impact
Staff anticipates a savings of approximately$300,000 annually to the recycling budget that is currently paid to the private vendor to haul the materials.We would also see
benefit from any material rebates provided from the materials recovery facility which the contracted vendor retains.Revenue would be from another community that currently
piggybacks on our contract;they would likely use our facility directly. Solid Waste Surcharge Reserve funds could be utilized for this project.An additional staff person
would possibly he needed to load and transport materials.Fuel costs for two daily trips to the recycling facility are estimated at$150,000 annually.
544
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2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k M3631
Project Name Annual Stormwater Improvements
Total Project Cost $3,120,000 Contact Ron Knoche
Department Public Works Type Annual
Category Stormwater Priority Essential(2)
Status Active Useful Life 50 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
This is an annual project that will repair andlor improve storm water infrastructure throughout the City.
Justification
This project is required to maintain the existing storm water system and to make improvements where necessary.
Prior Expenditures 2025 2026 2027 2028 2029 Total
1,920,000 CONSTRUCTION 240,000 240,000 240,000 240,000 240,000 1,200,000
Total 240,000 240,000 240,000 240,000 240,000 1,200,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
1,920,000 STORMWATER FUND 240,000 240.000 240,000 240,000 240,000 1,200,000
Total 240,000 240,000 240,000 240,000 240,000 1,200,000
Budget Impact
The impact of this project on the operating budget is negligible.
545
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2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# M3634
Project Name Rundell Street Pump Station Vault Modifications
Total Project Cost $750,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Stormwater Priority Essential(2)
Status Active Useful Life 50 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
The project will reconstruct the top of the vault and modify the hatches in order to accommodate ADA compliant sidewalks.It will also include replacement of the trash rack
screen,control panel and modifications to the generator electrical connection.
Justification
The location of the vault and hatches creates a maintenance issue and prohibits the installation of ADA compliant sidewalks.This pump station was installed 37 years ago
and some of the components are in need of replacement.
Prior Expenditures 2025 2026 2027 2028 2029 Total
95,000 CONSTRUCTION 600,000 0 0 0 0 600,000
CONTINGENCY 25,000 0 0 0 0 25,000
INSPECTION 25,000 0 0 0 0 25,000
ADMINISTRATION 5,000 0 0 0 0 5,000
Total 655,000 0 0 0 0 655,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
95,000 STORMWATER FUND 655,000 0 0 0 ❑ 655,000
Total 655,000 0 0 0 0 655,000
Budget Impact
There is no anticipated impact to the operating budget.
546
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2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# M3635
Project Name River Street Storm Sewer Improvements
Total Project Cost $990,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Stormwater Priority Essential(2)
Status Active Useful Life 50 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
This project will install storm sewer pipe in an open ditch along the west side of River Street,north of the lower Lincoln School parking lot.A five-foot-wide compliant sidewalk
will replace the existing walk.
Justification
The existing open channel storm water drainage ditch is deteriorating and is susceptible to blockage from debris.Utility services have been exposed to the surface due to
erosion along the bottom of the ditch.Further erosion will potentially impact the sidewalk and street.A compliant sidewalk will facilitate pedestrian traffic to the school.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 700,000 0 0 0 700,000
PLANNING/DESIGN 90,000 0 0 0 0 90,000
CONTINGENCY 0 60,000 0 0 0 60,000
INSPECTION 0 60,000 0 0 0 60,000
LAND/ROW ACQUISITION 50,000 0 0 0 0 50,000
ADMINISTRATION 0 30,000 0 0 0 30,000
Total 140,000 850,000 0 0 0 990,000
Funding
Sources 2025 2026 2027 2028 2029 Total
STDRMWATER FUND 140,000 850,000 0 0 0 990,000
Total 140,000 850,000 0 0 0 990,000
Budget Impact
There is no anticipated impact to operating budget.
547
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2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# M3637
Project Name Peterson Street Storm Sewer Improvments
Total Project Cost $560,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Stormwater Priority Critical(1)
Status Active Useful Life 50 years
Description
This project will replace approximately 430 linear feet of corrugated metal pipe with reinforced concrete pipe.
Justification
The existing storm sewer was constructed approximately 40 years ago using corrugated metal pipe that is now severely corroded and past the end of its useful life.
Prior Expenditures 2025 2026 2027 2028 2029 Total
500.000 CONSTRUCTION 60,000 0 ❑ ❑ ❑ 60,000
Total 60,000 0 0 0 0 60,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
500,000 STORMWATER FUND 60,000 0 ❑ ❑ 0 60,000
Total 60,000 0 0 0 0 60,000
Budget Impact
Impact to operating budget is expected to be less than$10,000 annually.
548
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2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# P3953
Project Name Equipment Maintenance Facility replacement
Total Project Cost $13,000,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Equipment Priority Essential(2)
Status Active Useful Life 40 years
GRANTEE NONE MATCH% NONE
PLAN Facilities Master Plan TIF DISTRICT None
Description
Construct a new Equipment Maintenance Facility on the public works campus to replace the old and dated facility at the comer of Highways 1&6.
Justification
The current Equipment Maintenance Facility is outdated,inefficierrt,and a poor working environment for the employees.
Prior Expenditures 2025 2026 2027 2028 2029 Total
1,000,000 CONSTRUCTION 0 12,000,000 0 0 0 12,000,000
Total 0 12,000,000 0 0 0 12,000,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
1,000,000 EQUIPMENT FUND ❑ 7,700,000 0 0 0 7,700,000
WASTEWATER FUND ❑ 1,400,000 0 0 0 1,400,000
ROAD USE TAX FUND ❑ 1,100,000 0 0 0 1,100,000
WATER FUND ❑ 800,000 0 0 0 800,000
LANDFILL FUND ❑ 500,000 0 0 0 500,000
REFUSE COLLECTION FUND ❑ 250,000 0 0 0 250,000
STORMWATER FUND ❑ 250,000 0 0 0 250,000
Total 0 12,000,000 0 0 0 1$000,000
Budget Impact
A new facility will he more energy efficient which will save costs on utilities;however,a newer facility will add square footage and increase insurance,cleaning,and similar
expenses.The estimated annual increase in operating expenditures is$50,000 to$100,000 per year.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to be issued or incurred by the City in the future.
549
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2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k P3988
Project Name Entrance Way Improvements
Total Project Cost $300,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Public Works Administration Priority Aesthetic Improvement(4)
Status Active Useful Life 20 years
GRANTEE U OF I MATCH% VARIES
PLAN None TIF DISTRICT None
Description
This project improves the landscaping at the City entrance ways on North Dubuque Street and North Dodge Street including entrance signage on North Dubuque.
Justification
The entrance ways to the city provide an important impression of the community to visitors.North Dubuque Street and North Dodge Street are primary entrances to the City
off Highway 80 and serve as the front doors to the city.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION ❑ 0 ❑ 300,000 0 300,000
Total 0 0 0 300,000 0 300,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GENERAL FUND 0 ❑ 0 200,000 0 200,000
UNIVERSITY OF IOWA 0 ❑ 0 100,000 0 100,000
Total 0 0 0 300,000 0 300,000
Budget Impact
This project will slightly increase the annual operating expenditures due to the additional maintenance required on the landscaping and sig nag e.The estimated increase in
operating expenditures is less than$10,000 per year.
550
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2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# R4129
Project Name City Hall-Other Projects
Total Project Cost $1,150,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type Annual
Category Government Buildings Priority Critical(1)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN Facilities Master Plan TIF DISTRICT None
Description
FY25-FY27 HVAC System(AHU 2)in mechanical room 2nd floor north court;
FY28-FY29 HVAC System(AHU-N)3.on the roof of 3rd floor engineering.
Justification
FY25,FY26 and FY27 HVAC upgrade in mechanical room 2 n d floor north court replace 1980s equipment with a higher SEER and efficient systems;
FY28.29-HVAC upgrade in mechanical room 3rd floor north court replace,replace an aging unit with a higher SEER and efficient system.This will need to he replaced and
raised before we can replace the roof on engineering.
Prior Expenditures 2025 2026 2027 2028 2029 Total
900,000 CONSTRUCTION 50,000 50,000 50,000 50,000 50,000 250,000
Total 50,000 50,000 50,000 50,000 50,000 250,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
900.000 GENERAL FUND 50,000 50,000 50,000 50,000 50,000 250,000
Total 50,000 50,000 50,000 50,000 50,000 250,000
Budget Impact
These updates replace aging structures.No change is anticipated in revenue,staffing or maintenance costs.
551
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2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4130
Project Name Parks Annual ImprovementslMaintenancelADA
Total Project Cost $1,237,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type Annual
Category Parks Maintenance Priority Critical(1)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
Annual funding for small capital projects and improvements throughout park system.Priorities per the 2017 Park Master Plan are:Park Signs,Site Furnishings,
ShelterlFaciIity Maintenance,Court Maintenance,Partner Opportunities for Small Projects and Emerging Opportunities and Needs.
.justification
This funding keeps park facilides safe and in good repair between full park renovations.It also allows for funding of small projects as new needs or neighborhood
preferences arise that are not currently available in a park.The 2017 Park Master Plan priorities use of this funds for:Park Signs,Site Furnishings,S h elterlFaci I ity
Maintenance,Court Maintenance,Partner opportunities for Small Projects,Funding for Emerging recreation trends or neighborhood needs.
Prior Expenditures 2025 2026 2027 2028 2029 Total
907,000 CONSTRUCTION 0 50,000 80,000 100,000 100,000 330,000
Total 0 50,000 80,000 100,000 100,000 330,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
907,000 GENERAL FUND 0 50,000 80,000 100,000 100,000 330,000
Total 0 50,000 80,000 100,000 100,000 330,000
Budget Impact
Neutral Impact-repair and replacement through the smaller projects funded in this project will allow for efficient maintenance.
552
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# R4206
Project Name Intra-city Bike Trails/Bridges
Total Project Cost $1,490,000 Contact Tyler Baird
Department Parks&Recreation Type Annual
Category Parks Maintenance Priority Essential(2)
Status Active Useful Life 40 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
Annual appropriation for the construction or repair of hike trails.2024-25 allocated to Iowa River Corridor Trail Bridges north of Benton St.(2 years of funding combined),
2026 Willow Creek bridge at West High and Kirwan is Park bridge,2027 replace 0.5 miles of Willow Creek Trail south of West High,2028 replace 0.25 miles of Sycamore
Greenway Trail connection to Sycamore St.,2029 replace 1 mile of Iowa River Corridor Trail from Napoleon Park to Hwy 6 including bridge.
Justification
This project maintains the city's trail system and adds segments that are spelled out in the city's trail system master plan.Much of the current infrastructure is crumbling and
some trail and bridge sections are on the brink of closure if replacements are not made.
Prior Expenditures 2025 2026 2027 2028 2029 Total
440,000 CONSTRUCTION 250,000 200,000 200,000 200,000 200,000 1,050,000
Total 250,000 200,000 200,000 200,000 200,000 1,050,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
440,000 GENERAL FUND 250,000 200,000 200,000 200,000 200,000 1,050,000
Total 250,000 200,000 200,000 200,000 200,000 1,050,000
Budget Impact
This project will not greatly impact the operating budget because all current planned work is for replacements.
553
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4227
Project Name Hwy 5 Sidepath-Broadway to Fairmeadows
Total Project Cost $1,700,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Parks Maintenance Priority Non-essential(5)
Status Active Useful Life 40 years
GRANTEE TRAILS GRANT MATCH% VARIES
PLAN Bike Master Plan TIF DISTRICT None
Description
Construction of sidepath extension along Hwy 6 between Broadway Street and Fairmeadows Blvd and along First Avenue from the south side of Hwy 6 to Lower Muscatine
Road.
Justification
This project is an extension of the Hwy 6 sidepath and is an integral piece of the planned trail network.The project appears in MPOJC documents as a'Future'sidewalk and
also appears in the adopted 2017 Iowa City Bicycle Master Plan.This project also meets the Council's Strategic Plan goal of'Enhancing Community Mobility'by substantially
improving the sidewalk network.This is the last major segment of missing Hwy 5 trail and connects to the 2021 CIP funded segment between Heinz and Fairmeadows.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 1,500.000 0 0 0 1,500,000
PLANNING/DESIGN 200,000 0 0 0 0 200,000
Total 200,000 1,500,000 0 0 0 1,700,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-ESSENTIAL PURPOSE 0 1,180.000 0 0 0 1,180,000
FEDERAL GRANTS 0 520.000 0 0 0 520,000
Total 0 1,700,000 0 0 0 1,700,000
Budget Impact
This project will add 4,800 feet of side path to the Parks&Recreation Department snow plowing,mowing,and general maintenance expenses.Additional operating
expenditures are estimated to be approximately than$10,000 per year.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
554
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# R4229
Project Name City Park Pool Replacement
Total Project Cost $18,000,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Recreation Priority Efficiency Improvement(3)
Status Active Useful Life 40 years
GRANTEE NONE MATCH% NONE
PLAN Recreation Master Plan TIF DISTRICT None
Description
Replace City Park Pool with new outdoor swimming pool and bathhouse.
Justification
City Park Pool is an Iowa City landmark and tradition.However,due to its advancing age it will need to be replaced with a more modern facility.
Prior Expenditures 2025 2026 2027 2028 2029 Total
500,000 CONSTRUCTION 17,000,000 ❑ ❑ ❑ ❑ 17,000,000
CONTINGENCY 500,000 ❑ ❑ ❑ ❑ 500,000
Total 17.500,000 0 0 0 0 17,500,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
500,000 FACILITY REPLACEMENT RESERVE 16,200,000 G G ❑ ❑ 16,200,000
GO BONDS-GENERAL PURPOSE 1,300,000 ❑ ❑ ❑ ❑ 1,300,000
Total 17,500,000 0 0 0 0 17,500,000
Budget Impact
This project will increase annual operating expenditures for insurance and utilities,but will also require lower maintenance and upkeep.The net increase in operating
expenditures is estimated between$15,000 and$25,000 per year.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
555
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4330
Project Name Annual Recreation Center Improvements
Total Project Cost $795,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type Annual
Category Recreation Priority Essential(2)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN Facilities Master Plan TIF DISTRICT None
Description
Planned Projects by priority. 2026:Resealing Exterior Windows at MercerlScanIon$50,000 estimate.2027:Cosmetic improvements to MercerlScanlon Lobby$50,000.
2028:New master key system for MercerlScanlon&RALRC.$50,000.2029:RALRC replace acoustical panels in Gym.$50,000.
Justification
These renovations and updates address necessary structural,aesthetic and operational concerns from facilities studies and long known ADA access issues and improve use
of the community recreation centers for the public.
Prior Expenditures 2025 2026 2027 2028 2029 Total
545.000 CONSTRUCTION 50,000 50,000 50,000 50,000 50,000 250,000
Total 50,000 50,000 50,000 50,000 50,000 250,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
545.000 GENERAL FUND 50,000 50,000 50,000 50,000 50,000 250,000
Total 50,000 50,000 50,000 50,000 50,000 250,000
Budget Impact
No impact on operating budget as these are replacements for current facilities.
556
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4346
Project Name Palisades Park Development
Total Project Cost $250,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Parks Maintenance Priority Essential(2)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN Park Master Plan TIF DISTRICT None
Description
Funding to develop new neighborhood parks in emerging or underserved locations.Improvements in soon to he acquired location in the Palisades Subdivisions to include
playground,shelter,or other park features.
Justification
The 2017 Park Master plan points to a district with deficiencies in park land.This project will be designed to develop a new neighborhood park in a growing or underserved
neighborhood as the opportunity becomes available.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 180,000� 0 0 0 180,000
CONTINGENCY 0 30,000 0 0 ❑ 30,004
PLANNING/DESIGN ❑ 30,000 0 0 ❑ 30,000
ADMINISTRATION ❑ 5,000 0 0 ❑ 5,000
INSPECTION 0 5,000 0 0 ❑ 5,000
Total 0 250,000 0 0 0 250,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-ESSENTIAL PURPOSE 0 250,000 0 0 0 250,000
Total 0 250,000 0 0 0 250,000
Budget Impact
Modest operating budget impacts are expected but not significantly higher than current mowing maintenance needs as the parcels transfer to City ownership.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
557
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# R4358
Project Name City Park Shelters&Restroom Replacement
Total Project Cost $1,450,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Parks Maintenance Priority Essential(2)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN Lower City Park Master Plan TIF DISTRICT None
Description
This project will demolish 6 picnic shelters in Lower City Park,4 shelters in Upper City Park and 1 restroom in Lower City Park.These will he replaced with 1 large and 4
small shelters in Lower City Park,1 large and 2 small shelters in Upper City Park,1 new restroom in Lower City Park,and renovate one existing restroom in Lower City Park.
The replacement facilities will he in locations further from the river as outlined in the Lower City Park Master Plan and in locations of Upper City Park that account to the tree
canopy and new pool layout.
Justification
The shelters and restrooms in City Park are quickly reaching the end of their serviceable life.Some are in areas that are prone to regular flooding.This project follows
recommendations of the 2016 Lower City Park Master Plan and 2017 Park Master Plan while repositioning and resizing the shelters to meet current and future use patterns.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 1.250,000 0 0 0 1,250,000
PLANNING/DESIGN 0 100,000 0 0 0 100,000
CONTINGENCY 0 80,000 0 0 0 80,000
INSPECTION 0 20,000 0 0 0 20,000
Total 0 1,450,000 0 0 0 1,450,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-ESSENTIAL PURPOSE 0 1,450,000 ❑ 0 0 1,450,000
Total 0 1,450,000 0 0 0 1,450,000
Budget Impact
No impact on operating budget as these are replacements for current facilities.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
558
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4362
Project Name Napoleon Park Softball Fields 5-8 Renovation
Total Project Cost $500,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Parks Maintenance Priority Efficiency Improvement(3)
Status Active Useful Life 15 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
This project will renovate and enhance fields 5-8 at the Napoleon Park Softball Complex.The project will include the laser grading infields,the addition of drainage tile,new
outfield turf,backstop hoods,and replacement of the path system throughout the park.
Justification
In 2013 we completed this process on fields 1-4 at Napoleon.Fields 5-8 currently have water retention and playability issues that present maintenance and play challenges
thus limiting their use.Additionally,the path system is greatly deteriorating in the entire park and the current layout does not provide a trail bypass of the fields on the Gilbert
Street side.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION ❑ 525,000 0 0 0 525,000
PLANNINGIDESIGN ❑ 50,000 0 0 0 50,000
CONTINGENCY ❑ 20.000 0 0 0 20,000
INSPECTION ❑ 5,000 0 0 0 5,000
Total 0 600,000 0 0 0 600,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-GENERAL PURPOSE ❑ 600,000 0 0 0 600,000
Total 0 600,000 0 0 0 600,000
Budget Impact
The operating budget for this facility will remain the same.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
559
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4372
Project Name Terrell Mill Skate Park Redevelopment
Total Project Cost $2,050,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Parks Maintenance Priority Non-essential(5)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN Park Master Plan TIF DISTRICT None
Description
Revised-move to 2024.Construction expected in 2025. Renovation of skatepark and access paths.Addition of bicycle pump track.
Justification
The skatepark is nearing an age where replacement is necessary for it to continue to draw skaters as well as for improved maintenance and safety.The addition of the pump
track will bring even more users to the facility.
Prior Expenditures 2025 2026 2027 2028 2029 Total
2,050,00❑
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
1,300,000 FEDERAL GRANTS 750,000 0 0 ❑ 0 750,000
Total 750,000 0 0 0 0 750,000
Budget Impact
Small impact on maintenance,once completed,but will not increase staff.
560
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4380
Project Name Annual Contracted Tree Planting
Total Project Cost $525,000 Contact Juli Seydell-.lohnson
Department Parks&Recreation Type Annual
Category Parks Maintenance Priority Aesthetic Improvement(4)
Status Active Useful Life 75 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
Annual contracted tree program for additions to street trees,neighborhood infiII and park tree plantings.Areas of emphasis include low income neighborhoods as well as
neighborhoods that lost trees to the Emerald Ash Borer or the 2020 Derecho storm.
Justification
This supports the City's Climate Action Plan goals and increases the health of the overall urban tree canopy.
Prior Expenditures 2025 2026 2027 2028 2029 Total
475,000 CONSTRUCTION 30,000 30,000 30,000 30,000 30,000 150,000
Total 30,000 30,000 30,000 30,000 30,000 150,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
475,000 GENERAL FUND 30,000 30,000 30,000 30,000 30,000 150,000
Total 30,000 30,000 30,000 30,000 30,000 150,000
Budget Impact
This will require additional maintenance staff,contracted services,and operating supplies to properly maintain and support establishment of new trees.The estimated
additional annual cost is$10,000 to$25,000 per year
561
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4381
Project Name Event Facility Improvements
Total Project Cost $1,050,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Government Buildings Priority Essential(2)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
2029 Staining of TTRA Lodge&H2O Buildings
Justification
These renovations are needed as the buildings and systems age,includes ADA updates to meet current standards for accessibility.
Prior Expenditures 2025 2026 2027 2028 2029 Total
850,000 CONSTRUCTION 0 0 0 0 170,000 170,000
CONTINGENCY 0 0 0 0 15,000 15,000
PLANNINGIDESIGN 0 0 0 0 15,000 15,000
Total 0 0 0 0 200,000 200,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
850.000 GENERAL FUND ❑ ❑ ❑ 0 200,000 200,000
Total 0 0 0 0 200,000 200,000
Budget Impact
All of these improvements will enhance the usability of these facilities for rentals,programs and public events.This serves as a declaration of official intent under Treasury
Regulation 1.150.2 that it is reasonably expected that capital expenditures will he made in respect of the above-described project,such expenditures to be advanced from
the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with the proceeds of bonds,notes or other indebtedness to he
issued or incurred by the City in the future.
562
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4384
Project Name Benton Hills Playground Replacement
Total Project Cost $250,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Parks Maintenance Priority Essential(2)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN Park Master Plan TIF DISTRICT None
Description
This project replaces the playground and path at Benton HI II Park.Site constraints keep this as a smaller piece of equipment.
Justification
Playground and path replacement following Park Master Plan.Playground reaching end of serviceable life.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 0 0 250,000 0 250,000
Total 0 0 0 250,000 0 250,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-ESSENTIAL PURPOSE 0 0 0 250.000 ❑ 250,000
Total 0 0 0 250,000 0 250,000
Budget Impact
No impact on operating budget as this replaces current infrastructure.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
563
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4388
Project Name ADA Elevator Improvements
Total Project Cost $575,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Government Buildings Priority Critical(1)
Status Active Useful Life 10 years
GRANTEE NONE MATCH% NONE
PLAN Facilities Master Plan TIF DISTRICT None
Description
Elevators in City Hall,Senior Center,Robert A.Lee Recreation Center need ADA operating system updates including braille,visible and verbal signals to indicate which
elevator car is available,its direction,and when it has reached a designated floor.
Consultant Condition survey report and ADA assessmenUBid Documents-2025-
FY26
City Hall Elevator Upgrades 4 floorslhydraulic$400,000
FY27
Robert A.Lee Recreation Center 2 floorslhydraulic$275,000
Senior Center Elevator upgrades(Interior Remodel Project)4 floorslhydraulic;$435,000(Moved to Senior Center Interior Remodel Project).
Justification
Presently these elevators do not meet the current ADA standards.These recommendations were cited in the 2012 Space Needs Study and Master Plan and the Facility ADA
study.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 400,000 275,000 0 0 675,000
Total 0 400,000 275,000 0 0 675,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GENERAL FUND 0 400,000 275,000 0 0 675,000
Total 0 400,000 275,000 0 0 675,000
Budget Impact
No impact on operating budget as this replaces current infrastructure.
564
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4389
Project Name N.Market Square Playground Replacement
Total Project Cost $300,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Parks Maintenance Priority Essential(2)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN Park Master Plan TIF DISTRICT None
Description
Replace playground at North Market Square Park.This includes replacing rubber mat surface with engineered wood fiber.Adjacent elementary school playground has
poured in place surfacing.
Justification
This replacement follows rec om m e n d atation of 2017 Park Master Plan.Playground components are aging and becoming difficult to repair and replace.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 250,000 0 0 ❑ 250,000
CONTINGENCY 0 20,000 0 0 ❑ 20,000
PLANNINGIDESIGN 0 20,000 0 0 ❑ 20,000
INSPECTION ❑ 10,000 0 0 ❑ 10,000
Total 0 300,000 0 0 0 300,000
Funding
Sources 2025 2026 2027 2028 2029 Total
Go BONDS-ESSENTIAL PURPOSE 0 300,000 0 0 ❑ 300,000
Total 0 300,000 0 0 0 300,000
Budget Impact
This replaces existing equipment.No increased expenditures.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
565
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4390
Project Name Reno Street Park Renovations
Total Project Cost $300,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Parks Maintenance Priority Essential(2)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN Park Master Plan TIF DISTRICT None
Description
Replace playground at Reno Street Park.Add ADA compliant paths,park furnishings and fence to community garden.
Justification
This replacement follows recom m e n d atation of 2017 Park Master Plan.Playground components are aging and becoming difficult to repair and replace.This park lacks ADA
compliant paths.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION ❑ 0 0 0 250,000 250,000
CONTINGENCY ❑ 0 0 0 30,000 30,000
PLANNINGIDESIGN ❑ 0 0 0 20,000 20,000
Total 0 0 0 0 300,000 300,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-ESSENTIAL PURPOSE 0 0 0 0 300,000 300,000
Total 0 0 0 0 300,000 300,000
Budget Impact
There will be slightly less maintenance costs due to the replacement of older equipment.The expected annual savings is less than$5,000 per year.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to be issued or incurred by the City in the future.
566
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4392
Project Name Westside Park Land Acquisition
Total Project Cost $1,225,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Parks Maintenance Priority Essential(2)
Status Active Useful Life 75 years
GRANTEE NONE MATCH% NONE
PLAN Park Master Plan TIF DISTRICT None
Description
This project is to acquire property in the future growth and annexation areas west of Highway 218 between Rohret Road and Highway 1.
Justification
The future growth area west of Highway 218 includes a 196-acre potential annexation which will require amen eties for parks and recreation to serve the anticipated
population growth.
Expenditures 2025 2026 2027 2028 2029 Total
LAND/ROW ACQUISITION 1,225,000 0 0 0 0 1,225,000
Total 1,225,000 0 0 0 0 1,225,000
Funding
Sources 2025 2026 2027 2028 2029 Totai
GO BONDS-GENERAL PURPOSE 1,000,000 0 0 ❑ 0 1,000,000
GENERAL FUND 225,000 0 0 ❑ 0 225,000
Total 1,225,000 0 0 0 0 1,225,000
Budget Impact
The future west park would require additional maintenance such as mowing and natural areas management.It also has the potential to include other amenities in the future
such as park shelters,trails,restroom facilities,pavilions,playgrounds,sport fields,etc.The estimated increase in annual operating expenditures due to the land acquisition
not including future amenities is$50,000 per year.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
567
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4400
Project Name Mercer Shelter Replacement
Total Project Cost $150,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Parks Maintenance Priority Essential(2)
Status Active Useful Life 20 years
Description
Replacement of Shelter#2 at Mercer Park.
Justification
This shelter is deteriorating and reaching end of life.Replacement with a shelter of similar size will maintain service levels at this popluar shelter rental location.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION ❑ 0 135,000 0 ❑ 135,000
CONTINGENCY ❑ 0 10,000 0 ❑ 10,000
PLANNING/DESIGN ❑ 0 5,000 0 ❑ 5,000
Total 0 0 150,000 0 0 150,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-ESSENTIAL PURPOSE 0 0 150,000 ❑ 0 150,000
Total 0 0 150,000 0 0 150,000
Budget Impact
This is a replacement and little budget impact is expected.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
568
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4401
Project Name Parks Storage Building
Total Project Cost $250,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Parks Maintenance Priority Essential(2)
Status Active Useful Life 50 years
Description
Construction of 50'x60'pole building with concrete floor for Parks equipment storage.Location is planned for south end of the soccer park.
Justification
Equipment storage,especially in winter,is maxed out at current facilities and our fleet is expanding as our acreage of parks increases.This storage facility would consolidate
storage and increase efficiency of operations.Current storage at the old Mercer Park pool building that has limited functionality could be eliminated with addition of this new
facility.Our historic use of winter storage at the County Fairgrounds has been eliminated by the fair hoard operations further constraining storage during critical months when
equipment needs protection.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION ❑ 0 ❑ 0 225,000 225,000
CONTINGENCY ❑ 0 ❑ 0 15,000 15,000
PLANNING/DESIGN ❑ 0 ❑ 0 10,000 10,000
Total 0 0 0 0 250,000 250,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-GENERAL PURPOSE 0 0 0 0 250,000 250,000
Total 0 0 0 0 250,000 250,000
Budget Impact
While the building will require upkeep and maintenance the cost are expected to be offset by increases in efficiency and longevity of equipment stored out of the elements.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
569
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4403
Project Name Carson Lake Park
Total Project Cost $2,900,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type Unassigned
Category Parks Maintenance Priority Essential(2)
Status Active
Description
This project will construction a new lake west of Highway 218,south of Rohret Road.
Justification
This park is part of the Southwest District Development Plan.
Prior Expenditures 2025 2026 2027 2028 2029 Total
200,000 CONSTRUCTION ❑ 2,000,000 0 0 0 2,000,000
CONTINGENCY 0 300,000 0 0 0 300,000
PLANNINGIDESIGN 200,000 0 0 0 0 200,000
ADMINISTRATION 50,000 50,000 0 0 0 100,000
INSPECTION 0 100,000 0 0 0 100,000
Total 250,000 2,450,000 0 0 0 2,700,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-ESSENTIAL PURPOSE 1,900,000 1,000,000 ❑ 0 0 2,900,000
Total 1,900,000 1,000,000 0 0 0 2,900,000
Budget Impact
There will he regular maintenance of the lake,landscaping,shelter,and sidewalksltrails.The estimated increase in annual operating expenditures is less than$10,a00 per
year.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to be issued or incurred by the City in the future.
570
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4406
Project Name RALRC Structural Cables
Total Project Cost $250,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Recreation Priority Essential(2)
Status Active Useful Life 50 years
Description
Replace aging post construction structural cables on RALRC pool area.Remove rust,primelpaint on southern side of'T"stem in pool area in four locations. Estimate of
$900,000 to replace all 48 in pool area. (The cables over the remaining building have been inspected and judged as stable.) 2024 JSJ Notes
.justification
Theses cables were installed shortly after construction of the building.They were needed to stabilize the building structure.The cables are deteriorating and need to be
replaced to maintain the structural integrity of the building
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION ❑ 0 250,000 0 0 250,000
Total 0 0 250,000 0 0 250,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-GENERAL PURPOSE ❑ 0 250,000 ❑ 0 250,000
Total 0 0 250,000 0 0 250,000
Budget Impact
No change to operating budget.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
571
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4407
Project Name Mercer&RALRC HVAC Replacement
Total Project Cost $200,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Recreation Priority Essential(2)
Status Active Useful Life 20 years
Description
Replacement of Mercer/Scanlon GymlEntry HVAC chiller(1)replacement.
New Carrier Chiffer$60,8I6.00{pricing as of 915124),Labor and materials to installed Pricing through(ATR),Baker Group integration$3,000.
RALRC Gym HVAC Unit's(2)replacement.
New Carrier Roof top unit$56,904.00 (pricing as of 915124),Curb adapter,Labor and materials to installed Pricing through(ATR),Baker Group integration$5,000,
New Rudd Roof top unit$44,886.00(pricing as of 915124),Curb adapter,Labor and materials to installed Pricing through(ATR),Baker Group integration$5,000.
Justification
These units are critical to public use of the recreation center gyms.Units are approx 30 years old and have a life span of 20-25 years.refrigerant is out of date and no longer
available.Air handlers are becoming hard to source parts for and have reached life expectancy.
Expenciitun=s 2025 2026 2027 2028 2029 Total
EQUIPMENT 165,000 0 0 0 0 165,000
ADMINISTRATION 25,000 0 0 0 0 25,000
CONTINGENCY 10,000 0 0 0 ❑ 10,000
Total 200,000 0 0 0 0 200,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-GENERAL PURPOSE 200,000 0 0 ❑ 0 200,000
Total 200,000 0 0 0 0 200,000
Budget Impact
These updates replace aging equipment which will allow for more efficient and consistent temperatures in the gyms.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
572
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4408
Project Name Columbarium Construction/Expansion
Total Project Cost $720,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Parks Maintenance Priority Essential(2)
Status Active Useful Life 20 years
Description
Design and construction of a new Col umbarium structure for single and double cremation niches.The scope of this project may cr may not include the expansion of the
current Forestview Columharium.
Justification
Current columbarium space is 74%sold.With average yearly rate of sale,6.5 years of fife expectancy on current coIumbarium.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 600,000 0 0 ❑ 600,000
CONTINGENCY ❑ 60,000 0 0 ❑ 60,000
PLANNINGIDESIGN ❑ 60,000 0 0 ❑ 60,000
Total 0 720,000 0 0 0 720,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-ESSENTIAL PURPOSE 0 720,000 0 ❑ 0 720,000
Total 0 7207000 0 0 0 720,000
Budget Impact
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
573
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4412
Project Name RALRC Roof
Total Project Cost $905,000 Contact Josh Worrell
Department Parks&Recreation Type One Phase
Category Government Buildings Priority Essential(2)
Status Proposed Useful Life 30 years
Description
Replace or repair RALRC roof.
Justification
The roof has aged beyond its servicable life leading to multiple leaks.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION ❑ 705,000 0 0 0 705,000
CONTINGENCY ❑ 100,000 0 0 0 100,000
PLANNINGIDESIGN ❑ 100,000 0 0 0 100,000
Total 0 905,000 0 0 0 905,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-GENERAL PURPOSE ❑ 905.000 0 0 0 905,000
Total 0 905,000 0 0 0 905,000
Budget Impact
None
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
574
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4413
Project Name UV Disinfectant Systems for Pools
Total Project Cost $150,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Government Buildings Priority Essential(2)
Status Proposed Useful Life 30 years
Description
Add Ultra Violet water disinfection system to Mercer and RALRC indoor pools.
Justification
This additional disinfectant system will produce clearer and cleaner water at the indoor swimming pools.
Expenditures 2025 2026 2027 2028 2029 Total
EQUIPMENT ❑ 0 ❑ 150,000 0 150,000
Total 0 0 0 150,000 0 150,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-GENERAL PURPOSE ❑ 0 0 150,000 0 150,000
Total 0 0 0 150,000 0 150,000
Budget Impact
None
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to be issued or incurred by the City in the future.
575
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4414
Project Name Mercer Scanlon Tuckpointing
Total Project Cost $700,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Government Buildings Priority Essential(2)
Status Proposed Useful Life 30 years
Description
Repair masonry tuck pointing on Mercer-Scanlon Buildings.
Justification
These repairs are critical to maintaining the integrity of building walls and structures supporting the building.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION �^ ❑ 0 0 0 500,000 500,000
CONTINGENCY ❑ 0 0 0 100,000 100,000
PLANNING/DESIGN ❑ 0 0 0 100,000 100,000
Total 0 0 0 0 700,000 700,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-GENERAL PURPOSE ❑ 0 ❑ 0 700,000 700,000
Total 0 0 0 0 700,000 700,000
Budget Impact
None
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
576
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4415
Project Name Mercer Scanlon Roof
Total Project Cost $300,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Government Buildings Priority Essential(2)
Status Proposed Useful Life 30 years
PLAN Recreation Master Plan
Description
Replacement of the roof over the Mercer-Scanlon lobby,locker rooms and meeting rooms.
Justification
Roof in these areas has reached the end of its serviceable life. Roof replacement needed to maintain building structural integrity.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 ❑ 0 200,000 0 200,000
CONTINGENCY 0 ❑ 0 50,000 0 50,000
PLANNING/DESIGN 0 0 ❑ 50,000 0 50,000
Total 0 0 0 300,000 0 300,000
Funding
Sources 2025 2025 2027 2028 2029 Total
GO BONDS-GENERAL PURPOSE ❑ 0 ❑ 300,000 0 300,000
Total 0 0 0 300,000 0 300,000
Budget Impact
None
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
577
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4416
Project Name office addition Police Investigations
Total Project Cost $53,500 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Government Buildings Priority Efficiency Improvement(3)
Status Proposed Useful Life 3 years
Description
Re-purposing the former secretary entryway area in Police investigations to an enclosed office.
Justification
Private office needed for an additional analyst and investigator. Secretary position housed in this space was eliminated.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 55,000 0 0 0 0 55,000
CONTINGENCY 7,500 0 0 0 0 7,500
ADMINISTRATION 1,000 0 ❑ 0 0 1,000
Total 63,500 0 0 0 0 63,500
Funding
Sources 2025 2026 2027 2028 2029 Total
GENERAL FUND 63,500 0 ❑ 0 0 63,500
Total 63,500 0 0 0 Q 63,500
Budget Impact
This is reconfiguration of an office space. Will have no impact on operating budget.
578
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4417
Project Name City Hall Fire Alarm and Strobe Upgrade
Total Project Cost $75,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Government Buildings Priority Critical(1)
Status Proposed Useful Life 2 years
Description
City Hall currently has several eras of fire alarm systems that are designed to connect and alert the full building when an emergency is detected.Upon reports and
subsuquent investigation following the August 12,2024 building evacuation,triggered by a fault sensor,no strobes were observed in the northwest portion of the basement,
1A,1,3,and Floors 1&2 of the police department and fire department.Additionally,no dialer is present.
Justification
Renovation work is anticipated to occur on the 3rd floor of City Hall and 2nd floor of Fire Station 1 that will require those 2 areas to he upgraded to current Fire Code
requirements to have horns and strobes present.The lack of strobes presents an accessibility concern and the lack of audible notification provided to floors during the most
recent evacuation creates a safety concern for building occupants.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 60,000 0 0 0 0 60,000
CONTINGENCY 10,000 0 0 0 0 10,000
ADMINISTRATION 5,000 0 0 0 0 5,000
Total 75,000 0 0 0 0 75,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GENERAL FUND 75,000 0 ❑ 0 0 75,000
Total 75,000 0 0 0 Q 75,000
Budget Impact
We have a service contract for yearly inspections.This may cause a slight increase in service yearly.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
579
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4418
Project Name Harlocke Hill Park Playground Replacement
Total Project Cost $75,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Parks Maintenance Priority Critical(1)
Status Proposed Useful Life 20 years
PLAN Park Master Plan
Description
Harlock Hill Park playground is one of the oldest playgrounds in the park system and is due for replacement.
Justification
This playground has reached the end of its serviceable life. It is a small pocket park set among a number of m u I iti-family apartrnent buildings.
Expenditures 2025 2026 2027 2028 2029 Total
EQUIPMENT 0 0 0 0 50,000 50,000
CONSTRUCTION 0 0 0 0 25,000 25,000
Total 0 0 0 0 75,000 75,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-ESSENTIAL PURPOSE 0 0 ❑ 0 75,000 75,000
Total 0 0 0 0 75,000 75,000
Budget Impact
None
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
580
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k R4419
Project Name Park Paving Improvements
Total Project Cost $730,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type Annual
Category Parks Maintenance Priority Critical(1)
Status Proposed Useful Life 5 years
PLAN Park Master Plan
Description
Parking lot and road overlays within the parks. 2026-Mercer Athletic-$380,000;2029-Scott Park$350,000
Justification
Parking lot and roads within the parks are nearing the end of their serviceable life. This project plans overlay and replacement based on current conditions.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 350,000 0 0 320,000 670,000
ADMINISTRATION 0 30,000 0 0 30,000 60,000
Total 0 380,000 0 0 350,000 730,000
Funding
Sources 2025 2026 20V 2028 2029 Total
GO BONDS-GENERAL PURPOSE ❑ 380,000 0 0 350,000 730,000
Total 0 380,000 0 0 350,000 730,000
Budget Impact
None
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
581
Produced Using Plan-It CIP Software
2025 thru 2029
Capital Improvement Plan
Iowa City; IA
Project k R4420
Project Name Ped Mall Fountain Replacement
Total Project Cost $500,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Parks Maintenance Priority Critical(1)
Status Proposed Useful Life 10 years
Description
Replace Ped Mall Fountain granite pavers with stamped concrete,rebuild or replace fountain operating and disinfecting systems.
Justification
The granit pavers and coping of the Ped Mall Fountain continually crack and break. This causes tripping hazards. The operating system requires a high amount of hands on
staff time to operate each summer.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 400,000 0 0 0 400,000
ADMINISTRATION 0 50,000 0 0 0 50,000
CONTINGENCY 0 50,000 0 0 0 50,000
Total 0 500,000 0 0 0 500,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-GENERAL PURPOSE ❑ 500,000 0 0 0 500,000
Total 0 500,000 0 0 0 500,000
Budget Impact
None
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
582
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail _ y
Iowa City; IA
Project# R4421
Project Name Hwy 1161Riverside Trail
Total Project Cost $750,000 Contact Juli Seydell-Johnson
Department Parks&Recreation Type One Phase
Category Parks Maintenance Priority Essential(2)
Status Proposed Useful Life 30 years
Description
This project constructs approximately 2,800 feet of 10'wide trail along Hwy116 generally from Gilbert Street to Orchard Street with pedestrian signals at the intersection of
Riverside Drive.It also includes approximately 250 feet of sidewalk connecting the existing sidewalks on Riverside Drive north of Hwy 116 to the new trail south of Hwy 116.
The project also includes the addition of an ADA crosswalk on the west leg of Hwy 6 at Gilbert Street. This is a final missing gap in the Hwy 116 Trail system and completes
this 20+year project.
Justification
This project will complete the last remaining unfunded section of the Hwy 1/6 Trail from Heinz Road to Mormon Trek Boulevard.This project will be completed in conjunction
with the Iowa DOT project to reconstruct the Hwy 6 Bridge over the Iowa River which will also include pedestrian accommodations.
This project supports the Iowa City City CounciI's Stragegic Plan goals of designing and maintaining complete streets that are comfortable and safe for all users as well as
growing and prioritizing bike and pedestrian accommodations.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION ❑ 0 0 557.950 0 557,950
CONTINGENCY ❑ 0 0 131.275 0 131,275
ADMINISTRATION 0 0 0 60,775 0 60,775
Total 0 0 0 750,000 0 750,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-ESSENTIAL PURPOSE 0 0 0 750.000 0 750,000
Total 0 0 0 750,000 0 750,000
Budget Impact
This project will have a budget impact for typical snow plowing and maintenance required of trails.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
583
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k S3814
Project Name Annual Traffic Signal Projects
Total Project Cost $3,320,000 Contact Ron Knoche
Department Public Works Type Annual
Category Street Operations Priority Efficiency Improvement(3)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
This is an annual project to replace or add traffic signals at intersections with outdated traffic signal equipment or at dangerous and uncontrolled intersections.
Justification
The addition and replacement of traffic signal equipment ensures the safe flow of traffic,maintains equipment with updated technology,provides for better fuel mileage
consumption for motorists,and reduces traffic accidents due to unimproved intersections.
Prior Expenditures 2025 2026 2027 2028 2029 Total
1,820,000 EQUIPMENT 300.000 300,000 300,000 300,000 300,000 1,500,000
Total 300,000 300,000 300,000 300,000 300,000 1,500,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
1,820,000 ROAD USE TAX FUND 300,000 300,000 300,000 300,000 300,000 1,500,000
Total 300,000 300,000 300,000 300,000 300,000 1,500,000
584
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# S3816
Project Name Traffic Calming
Total Project Cost $495,000 Contact Ron Knoche
Department Public Works Type Annual
Category Street Operations Priority Efficiency Improvement(3)
Status Active Useful Life 40 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
Annual appropriation for traffic calming projects
Justification
These projects create safer and quieter neighborhoods from vehicle traffic.
Prior Expenditures 2025 2026 2027 2028 2029 Total
245.000 CONSTRUCTION 50,000 50,000 50,000 50,000 50,000 250,000
Total 50,000 50,000 50,000 50,000 50,000 250,000
Funding
Prior Sources 2025 2fl26 2027 2028 2029 Total
245.000 ROAD USE TAX FUND 50,000 50,000 50,000 50,000 50,000 250,000
Total 50,000 50,000 50,000 50,000 50,000 250,000
Budget Impact
The addition of infrastructure of this nature adds maintenance expense to the City's operating budget.The estimated increase in operating expenses is less than$10,000 per
year.
585
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# S3822
Project Name Curb Ramps-ADA
Total Project Cost $1,500,000 Contact Ron Knoche
Department Public Works Type Annual
Category Street Operations Priority Critical(1)
Status Active Useful Life 40 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
Annual appropriation for the construction of ADA accessible curb ramps.
Justification
This program is to bring the City curb ramps in compliance with the Federal ADA standards.
Prior Expenditures 2025 2026 2027 2028 2029 Total
1,000,000 CONSTRUCTION 90,000 90,000 90,000 90,000 90,000 450,000
ADMINISTRATION 10,000 10,000 10,000 10,000 10,000 50,000
Total 100,000 100,000 100,000 100,000 100,000 500,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
1,000,000 ROAD USE TAX FUND 100,000 100,000 100,000 100,000 100,000 500,000
Total 100,000 100,000 100,000 100,000 100,000 500,000
Budget Impact
This project creates additional infrastructure to maintain.The estimated increase in operating costs is negligible.
586
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k S3824
Project Name Annual Pavement Rehabilitation
Total Project Cost $31,757,722 Contact Ron Knoche
Department Public Works Type Annual
Category Street Operations Priority Critical(1)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
Annual appropriation for resurfacing roadways and alleys including asphalt,concrete,and brick.
Justification
This is project is necessary to maintain the city's street infrastructure at an acceptable level.
Prior Expenditures 2025 2026 2027 2028 2029 Total
19,832,222 CONSTRUCTION 1,945,100 2,145,100 2,145,100 2,345,100 2,345,100 10,925,500
PLANNINGIDESIGN 100,000 100,000 100,000 100.000 100,000 500,000
ADMINISTRATION 50,000 50,000 50,000 50,000 50,000 250,000
INSPECTION 50,000 50,000 50,000 50,000 50,000 250,000
Total 2,145,100 2,345,100 2,345,100 2,545,100 2,545,100 11,925,500
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
19,832,222 ROAD USE TAX FUND 2,000,000 2,200,000 2,200,000 2,400,000 2,400,000 11,200,000
UTILITY FRANCHISE TAX 145,100 145,100 145,100 145.100 145,100 725,500
Total 2,L45,100 2,345,100 2,345,100 2,545,100 2,545,100 11,925,500
Budget Impact
Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance costs.The estimated decrease in operating expenses is less than
$10,000 per year.
587
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# S3826
Project Name Underground Electrical Facilities
Total Project Cost $2,954,223 Contact Ron Knoche
Department Public Works Type Annual
Category Street Operations Priority Essential(2)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
This is an annual project to convert overhead electrical systems to underground.Dubuque Street,Riverside Drive,and Gilbert Street are currently the priority corridors for
undergrounding electrical facilities.
Justification
The City receives franchise fees from utility services.A portion of these fees is assigned to underground electrical issues and for moving electrical lines underground.This
creates fewer electrical issues due to weather and a cleaner appearance from fewer above ground lines.
Prior Expenditures 2025 2026 2027 2028 2029 Total
1,865,723 CONSTRUCTION 217,700 217,700 217,700 217,700 217,700 1,088,500
Total 217,700 217,700 217,700 217,700 217,700 1,088,500
Funding
Prior Sources 2025 2026 20V 2028 2029 Total
1,865,723 UTILITY FRANCHISE TAX 217,700 217,700 217,700 217,700 217,700 1.088,500
Total 217,700 217,700 217,700 217,700 217,700 1.088,500
Budget Impact
Maintenance of the electrical lines is the responsibility of the utility companies.This project has a negligible impact on the City's operating budget.
588
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# S3827
Project Name Bicycle Master Plan Implementation
Total Project Cost $1,500,000 Contact Ron Knoche
Department Public Works Type Annual
Category Street Operations Priority Efficiency Improvement(3)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN Bike Master Plan TIF DISTRICT None
Description
This is an annual project to implement the recommendations of the bicycle master plan.Improvement projects include construction of hike lanes,hike boulevards,and other
features that will improve streets to promote equal access and usability for all modes of transportation.Projects also fund the conversion of 4-lane roads into 3-lane roads in
certain areas that are highly used by all of the various modes of transportation.Projects are scheduled as follows:2023-Sunset Bike Lanes(Benton to Highway 1);Oakcrest
Bike Blvd;Emerald Bike Blvd;Arlington Bicycle Blvd;2024-Dover lWestminster Bike Blvd;Highland Bicycle Blvd;2025-Church Street Bicycle Blvd;Broadway Bike Lanes
(Sandusky to Highway 6);RidgelBroadway Bike Blvd;2026-Washington Street Bike Blvd(Scott Blvd to 1st Avenue);River Bike Blvd;Woolf Bike Blvd;Newton Marked
Route
Justification
This project implements the bicycle master plan that meets the City's goals for a greener,more walkable community that is pedestrian and bicycle friendly and helps build a
more sustainable environment.
Prior Expenditures 2025 2026 2027 2028 2029 Total
1,300,000 CONSTRUCTION 0 50,000 50,000 50,000 50,000 200,000
Total 0 50,000 50,000 50,000 50,000 200,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
1,300,000 ROAD USE TAX FUND 0 50,000 50,000 50,000 50,000 200,000
Total 0 50,000 50,000 50,000 50,000 200,000
Budget Impact
The impact of the operating budget is negligible.
589
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k S3910
Project Name Annual Bridge Maintenance&Repair
Total Project Cost $3,450,000 Contact Ron Knoche
Department Public Works Type Annual
Category Street Operations Priority Critical(1)
Status Active Useful Life 50 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
This provides for the biennial inspection and preservation of Iowa City's bridges including major repairs and restoration.
Justification
Repairs to bridge components that have deteriorated because of age or have been damaged from vehicular collisions cr other factors,are necessary to provide safe
structures for motorists and pedestrians.The budget amount is higher than past years,as necessary repairs have exceeded available funding.Currently,there is a backlog
of repairs that need to he completed.
Prior Expenditures 2025 2026 2027 2028 2029 Total
1,950,000 CONSTRUCTION 225.000 225,000� 225.000 225,000 225,000 1,1P5,000
ADMINISTRATION 35,000 35,000 35,000 25,000 25,000 155,000
PLANNINGIDESIGN 25,000 25,000 25,000 35,000 35,000 145,000
INSPECTION 15,000 15,000 15,000 15,000 15,000 75,000
Total 300,000 300,000 300,000 300,000 300,000 1,500,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
1,950,000 ROAD USE TAX FUND 300,000 300,000 300,000 300,000 300,000 1,500,000
Total 300,000 300,000 300,000 300,000 300,000 1,500,000
Budget Impact
This is a maintenance project,and repairs will require continued regular maintenance.However,completing maintenance on a regular basis should reduce maintenance
costs over the life of the bridges.
590
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# S3946
Project Name Court Street Reconstruction
Total Project Cost $12,200,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Street Operations Priority Essential(2)
Status Active Useful Life 50 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
This project will reconstruct Court Street from Muscatine Avenue to 1st Avenue.
Justification
Court Street is an important collector street that connects the east side of Iowa City to the Downtown area.The project will replace aging street and sidewalk pavement that is
in poor condition and upgrade public utilities as needed.
Prior Expenditures 2025 2026 2027 2028 2029 Total
3,100,000 CONSTRUCTION 4,150,000 4,150,000 0 0 0 8,300,000
CONTINGENCY 250,000 250,000 0 0 0 500,000
INSPECTION 100,000 100,000 0 0 0 200,000
ADMINISTRATION 50,000 50,000 0 0 0 100,000
Total 4,550,000 4,550,000 0 0 0 9,100,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
3,400,000 GO BONDS-ESSENTIAL PURPOSE 4,400,000 4,400,000 ❑ 0 0 8,800,000
Total 4,400,000 4,400,000 0 0 0 8,800,000
Budget Impact
Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance costs.The estimated decrease in operating expenses is less than
$10,000 per year.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
591
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# S3952
Project Name dodge Street Reconstruct-Governor to Burlington
Total Project Cost $21,825,000 Contact Jason Havel
Department Public Works Type One Phase
Category Street Operations Priority Essential(2)
Status Active Useful Life 50 years
GRANTEE IDOT MATCH% 35%
PLAN None TIr DISTRICT None
Description
Reconstruction of bodge Street from Governor Street to Burlington Street.This will be ajoint project with the DOT,and will include new street pavement,sidewalk,utility
improvements and other associated work.
Justification
This section of Dodge Street is in poor condition and requires significant ongoing maintenance.
Prior Expenditures 2025 2026 2027 2028 2029 Total
1,725,000 CONSTRUCTION 0 0 18,000,000 0 0 18,000,000
CONTINGENCY 0 ❑ 1,000,000 0 0 1,000,000
ADMINISTRATION 0 0 400,000 0 0 400,000
INSPECTION 0 0 400,000 0 0 400,000
LANDIROW ACQUISITION 0 150,000 150,000 0 0 300,000
Total 0 150,000 19,950,000 0 0 20,100,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
117,000 GO BONDS-ESSENTIAL PURPOSE ❑ 0 10,458,000 0 0 10,458,000
OTHER STATE GRANTS ❑ 0 7,500,000 0 0 7,500,000
FEDERAL GRANTS 0 0 3,750,000 ❑ 0 3,750,000
Total 0 0 21,708,000 0 0 21,708,000
Budget Impact
Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance costs.The estimated decrease in operating expenses is less than
$10,000 per year.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to be issued or incurred by the City in the future.
592
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# S3953
Project Name Market St&Jefferson St Two-Way Conversion
Total Project Cost $5,000,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Street Operations Priority Essential(2)
Status Active Useful Life 30 years
Description
Conversion of Market Street and Jefferson Street from one-way to two-way corridors.The project cost includes new traffic signals,pavement markings and signage necessary
to implement the conversion.The conversion is intended to generally take place betweenn Madison Street and the eastern termini of the one-way streets-exact limits subject
to further eval u ati on.Th is project will also add electrical outlets to each of the pedestrian level light poles cn Linn Street from Jefferson Street to Bloomington Street.
Justification
The feasibility of the project was initially evaluated as a part of the Downtown Iowa City Traffic Modeling Study completed in 2015.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 0 0 3,a25,000 0 3,825,000
CONTINGENCY 0 0 0 550,000 0 550,000
PLANNING/DESIGN 0 0 400,000 0 0 400,000
ADMINISTRATION 0 0 ❑ 100.000 0 100,000
INSPECTION 0 0 ❑ 100.000 0 100,000
LAND/ROW ACQUISITION 0 0 25,000 0 0 25,000
Total 0 0 425,000 4,575,000 0 5,000,000
Funding
Sources 2025 2O26 2027 2028 2029 Total
GO BONDS-ESSENTIAL PURPOSE 0 0 ❑ 5,000.000 0 5,000,000
Total 0 0 0 5,000,000 0 5,000,000
Budget Impact
Operating budget impacts are assumed to be negligible as the corridors already exist and require routine maintenance activities.The conversion will only change how the
facilities are used by the traveling public.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to be issued or incurred by the City in the future.
593
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# S3955
Project Name N.Gilbert Street Reconstruction
Total Project Cost $2,965,000 Contact Scott Sovers
Department Public Works Type One Phase
Category Street Operations Priority Essential(2)
Status Active Useful Life 50 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
Reconstruction of N.Gilbert Street from the construction limits of the Gateway project just south of Kimball Road to and including the intersection with Brown Street.
Improvements to include new sanitary sewer,adjustment and replacement of minor sections of water main and fire hydrants,new storm sewer extensions,PCC roadway
paving on the main corridor of N Gilbert Street,reconstruction of the brick Brown Street and N Gilbert Street intersection,sidewalks on both sides of the street,retaining wall
reconstruction and repairs,and private utility undergrounding.The reconstruction of the sidewalk crosswalk at the intersection with Kimball Road is also included.
Justification
Gilbert Street requires full reconstruction at this time.There are no storm sewers between Brown Street and the new intakes installed with the Gateway project.Sidewalks
are located only at the top of the hill,near Brown Street and residents have requested that pedestrian connectivity be provided to them with the roadway improvements.
Prior Expenditures 2025 2026 2027 2028 2029 Total
465,000 CONSTRUCTION 2,150,000 0 0 ❑ 0 2,150,000
CONTINGENCY 150,000 0 0 ❑ 0 150,000
ADMINISTRATION 100,000 0 0 ❑ 0 100,000
INSPECTION 100,000 0 0 ❑ 0 100,000
Total 2,500,000 0 0 0 0 2,500,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
900,000 GO BONDS-ESSENTIAL PURPOSE 2.065,000 0 0 ❑ 0 2,065,000
Total 2,065,000 0 0 0 0 2,065,000
Budget Impact
Replacing aged infrastructure will lower the City's operating expenditures through decreased maintenance costs.The estimated decrease in operating expenses is less than
$10,000 per year.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to be issued or incurred by the City in the future.
594
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# S3959
Project Name Taft Avenue Reconstruct-Am Legion to Lwr West Br
Total Project Cost $13,200,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Street Operations Priority Essential(2)
Status Active Useful Life 50 years
GRANTEE NONE MATCH% NONE
PLAN None TIr DISTRICT None
Description
Reconstruction of Taft Avenue from American Legion Road to Lower West Branch.
Justification
The properties west of Taft Avenue between Lower West Branch Road and American Legion Road are now fully developed.With the construction of the new Hoover School,
American Legion Road and Scot[Boulevard trunk sewer extension projects,the area will likely experience growth in the next five to ten years necessitating improvements to
Taft Avenue.
Prior Expenditures 2025 2026 2027 2028 2029 Total
1,000,000 CONSTRUCTION 0 0 6.050,000 3,700,000 0 9,750,000
CONTINGENCY 0 0 1.500,000 0 0 1,500,000
LANDIROW ACQUISITION 0 0 350,000 0 0 350,000
ADMINISTRATION 0 0 300,000 0 0 300,000
INSPECTION 0 0 300,000 0 0 300,000
Total 0 0 8,500,000 3,700,000 0 12,200,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-ESSENTIAL PURPOSE 0 0 6.000,000 3,700,000 0 9,700,000
FEDERAL GRANTS 0 0 3,500,000 0 0 3,500,000
Total 0 0 9,500,000 3,700,000 0 13,200,000
Budget Impact
This project will add infrastructure into the City which will incrementally increase the City's operating costs.The estimated increase in operating expenditures is less than
$10,000 per year.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
595
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# S3960
Project Name Oakdale Blvd Extension-Alignment Study
Total Project Cost $100,000 Contact Ron Knoche
Department Public Works Type Multi-Phase
Category Street Operations Priority Essential(2)
Status Active Useful Life 10 years
GRANTEE NONE MATCH% NONE
PLAN Transportation Plan TIF DISTRICT Northgate Corporate Park
Description
Obtain consultant services to perform an alignment study for the Oakdale Boulevard extension east of Highway 1.
Justification
This project will conduct an atigment study for the Oakdale Boulevard extension east of Highway 1.The existing alignment study was completed in 2003 and changes in land
use,ownership and travel patterns nessesitate revisting the appropriate alignment for the road extension.This project also meets the Council's Strategic Plan goal of
'Investing in Public Infrastructure'by inrtating a planning effort to prepare for future expansion of a critical public facility.
Expenditures 2025 2026 2027 2028 2029 Total
PLANNING/DESIGN 0 100,000 0 0 0 100,000
Total 0 100,000 0 0 0 100,000
Funding
Sources 2025 2026 2027 2028 2029 Total
ROAD USE TAX FUND ❑ 100,000 0 0 0 100,000
Total 0 100,000 0 0 0 100,000
Budget Impact
This project will not have an impact on the operating budget.
596
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# S3963
Project Name Burlington Street Bridge Replacement
Total Project Cost $31,250,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Street Operations Priority Critical(1)
Status Active Useful Life 50 years
GRANTEE STP MATCH% VARIES
PLAN None TIF DISTRICT None
Description
This project will replace both the eastbound and wastbound Burlington Street bridges with one new bridge over the Iowa River.In addition,the project will include repair or
replacement of the existing pedestrian overpass at Riverside Drive,realignment of Grand Avenue west of Riverside Drive,reconstruction of portions of Grand Avenue,
Burlington Road and Melrose Avenue,and investigation of the feasibility of eliminating the existing dam.This project will be a joint project with the DOT.
Justification
The 2019 and 2021 biennial bridge inspection programs identified advanced deterioration of the sub and super structures on the Burlington Street Bridges.The programs
recommended the bridge to be scheduled for replacement.
Prior Expenditures 2025 2026 2027 2028 2029 Total Future
350,000 CONSTRUCTION 0 0 0 0 5.625,000 5,625,000 20,825,000
PLANNINGIDESIGN 1,000,000 3,000,000 0 0 0 4,000,000
CONTINGENCY 0 250,000 ❑ 0 0 250,000
ADMINISTRATION 50,000 50,000 ❑ 0 100,000 200,000
Total 1,050,000 3,300,000 0 0 5,725,000 10,075,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total Future
300.000 Go BONDS-ESSENTIAL PURPOSE 1,100,000 0 0 3,500,000 12,000,000 16,600,000 2,850,000
FEDERAL GRANTS 0 ❑ ❑ 0 7,300,000 7,300,000
OTHER STATE GRANTS 0 ❑ ❑ 0 4.200,000 4,200,000
Total 1,100,000 0 0 3,500,000 23,500,000 28,100,000
Budget Impact
Operating expenses are expected to decrease,as this will be replacing aged infrastructure that has reached the end of its useful life.It is also anticipated the DOT will take
over ownership and maintenance of the new bridge.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to be issued or incurred by the City in the future.
597
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k S3981
Project Name Camp Cardinal 1 Kennedy Parkway-Ped Accom
Total Project Cost $320,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Street Operations Priority Essential(2)
Status Active Useful Life 40 years
PLAN Transportation Plan
Description
This project will remove existing right turn hays and install pedestrian refuge islands on Camp Cardinal Boulevard at Kennedy Parkway.
Justification
This project is necessary to improve the safety and comfort of bikes and pedestrians crossing Camp Cardinal Boulevard.With Borlaug Elementary School to the east of the
corridor and numerous recent developments to the west,the current configuration is not adequate.This project is intended to be a mid-term(10.20 year)improvement until
which time construction of a full roundabout may he warranted.This project will need to be coordinated with the City of Coralville as half of the intersection is in their
municipal boundary.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 ❑ 212,100 0 0 212,100
CONTINGENCY 0 ❑ 30,870 0 0 30,870
PLANNING/DESIGN 0 ❑ 30,870 0 0 30,870
ADMINISTRATION 0 ❑ 20,580 0 0 20,580
INSPECTION 0 ❑ 20,580 0 0 20,580
LANDIROW ACQUISITION 0 ❑ 5,000 0 0 5,000
Total 0 0 320,000 0 0 320,000
Funding
Sources 2025 2026 2027 2028 2029 Total
OTHER LOCAL GOVERNMENTS 0 0 160,000 0 0 160,000
ROAD USE TAX FUND 0 ❑ 160,000 0 0 160,000
Total 0 0 320,000 0 0 320,000
Budget Impact
This project will have no impact on operating budgets.This serves as a declaration of official intent under Treasury Regulation 1.150.2 that it is reasonably expected that
capital expenditures will be made in respect of the above-described project,such expenditures to he advanced from the Capital Projects fund,and the City reasonably
expects to reimburse all or a portion of the expenditures with the proceeds of bonds,notes or other indebtedness to be issued or incurred by the City in the future.
598
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# S3982
Project Name North Dodge St!ACT Circle-S i gn alizati on
Total Project Cost $450,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Street Operations Priority Essential(2)
Status Active Useful Life 30 years
PLAN Transportation Plan
Description
This project will install traffic signals for motoristslpedestrians at the North Dodge Street!ACT Circle intersection.
Justification
The intersection is currently only stop controlled for ACT Circle and has limited sight distance due to the vertical curvature of Dodge Street.The intersection currently meets
applicable traffic signal warrants.Project approval will need to be obtained from the Iowa DOT.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 270,129 0 0 0 ❑ 270,129
CONTINGENCY 72,863 0 0 0 ❑ 72,863
PLANNING/DESIGN 43,718 0 0 0 ❑ 43,718
ADMINISTRATION 29,145 0 0 0 ❑ 29,145
INSPECTION 29,145 0 0 0 ❑ 29,145
LAND/ROW ACQUISITION 5,000 0 0 0 ❑ 5,000
Total 450,000 0 0 0 0 450,000
Funding
Sources 2025 2026 2027 2028 2029 Total
ROAD USE TAX FUND 450,000 ❑ 0 0 0 450,000
Total 450,000 0 0 0 0 450,000
Budget Impact
This project will add costs to the Streets Department operating budget for general maintenance of signal equipment.
599
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k S3983
Project Name Iowa Avenue Improvements
Total Project Cost $2,650,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Street Operations Priority Essential(2)
Status Active Useful Life 50 years
Description
This corridor is a part of the downtwwn streetscape master plan.The scope of thie project is the reconstruction of Iowa Avenue from Clinton Street to Gilbert Street.The
project also includes replacement of sidewalks and curb ramps,utility upgrades and streetscape amenities.
Justification
Iowa Avenue is an important corridor within the downtown area that is lined with the retail on the south side and the University of Iowa Campus on the north.The public
infrastructure and streestcape amenities are starting to show signs of d etc ratio n and are in need replacement.AddtionalIy,the electrical system is in need of upgrading to
provide adequate power during festivals and events.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 0 0 2,000,000 0 2,000,000
PLANNING/DESIGN 0 0 250,000 0 0 250,000
CONTINGENCY ❑ 0 0 200,000 0 200,000
INSPECTION 0 0 0 150,000 0 150,000
ADMINISTRATION 0 0 50,000 0 ❑ 50,000
Total 0 0 300,000 2,350,000 0 2,650,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-ESSENTIAL PURPOSE 0 ❑ 0 0 2,650.000 2,650,000
Total 0 0 0 0 2,650,000 2,650,000
Budget Impact
This project is replacing existing infrastructure and should reduce future street maintenance costs.The anticipated annual savings is less than$10,000 per year.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will be made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to be issued or incurred by the City in the future.
600
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k S3987
Project Name Pedestrian Refuge Island Project
Total Project Cost $78,000 Contact Kent Ralston
Department Public Works Type One Phase
Category Street Operations Priority Essential(2)
Status Proposed Useful Life 30 years
Description
Construction of(7)pedestrian refuge islands at strategic locations to calm traffic and provide safe refuge for pedestrians crossing the street.
Justification
The installation of pedestrian refuge islands will provide safe refuge for pedestrians crossing streets-alleviating the need to cross both lanes of traffic at once.The(7)
locations have been prioritized using a scoring criteria based on proximity to:schools,shopping,and employment centers;multi-family housing and vulnerable populations;
alternative crossing locations;posted speed limits;and number of travel lanes.Locations are as follows:MelroselEmeraid,Keokuk(S.of Hwy 6),bodge Street(near Hyvee),
SycamorelLakeside,MuscatinelSouthlawn,CourMestminster,and LakesidelMiami.
This project supports the Iowa City City Council's Strategic Plan goals of designing and maintaining complete streets that are comfortable and safe for all users as well as
growing and prioritizing bike and pedestrian accommodations.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 78,000 0 0 0 0 78,000
Total 78,000 0 0 0 0 78,000
Funding
Sources 2025 2026 2027 2028 2029 Total
ROAD USE TAX FUND 78,000 0 ❑ 0 0 78,000
Total 78,000 0 0 0 0 78,000
Budget Impact
This project will have a budget impact for typical maintenance associated with curb ramps.
601
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k S3988
Project Name Friendship St,Evans St,Manitou Tr Swk Infill
Total Project Cost $100,000 Contact Scott Sovers
Department Public Works Type One Phase
Category Street Operations Priority Efficiency Improvement(3)
Status Proposed Useful Life 30 years
Description
This project will involve the construction of sidewalk along 603 Friendship Street,20 Evans Street and 931&955 Manitou Trail.
Justification
This project improves the City's multimodal transportation system for pedestrians and bicycles by filling in portions of the sidewalk network that have missing segments.
Expenditures 2025 2026 20V 2028 2029 Total
CONSTRUCTION 65,000 0 0 0 0 65,000
CONTINGENCY 15,000 0 0 0 0 15,000
ADMINISTRATION 10,000 0 0 0 0 10,000
INSPECTION 10,000 0 0 0 0 10,000
Total 100,000 0 0 0 0 100,000
Funding
Sources 2025 2026 20V 2028 2029 Total
ROAD USE TAX FUND 100,000 0 0 0 0 100,000
Total 100,000 0 0 0 0 100,000
602
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# T3004
Project Name Parking Facility Restoration Repair
Total Project Cost $10,228,000 Contact Darian Nagle-Lamm
Department Transportation Services Type Annual
Category Parking Operations Priority Essential(2)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
This annual project includes concrete restoration,application of concrete sealants,repair of control and expansion joints in addition to other parking facility specific repairs.
Justification
A thorough facility condition evaluation will he conducted on all of our existing facilities in 2023.This will include a maintenance plan for scheduling the repairs that will he
facilitated in the following five years.Most of the work is to remove and restore concrete and structural steel in the deck flooring.
Prior Expenditures 2025 2026 2027 2028 2029 Total
4,728,000 CONSTRUCTION 850,000 1,000,000 1,000,000 1,000,000 1,000,000 4,850,000
PLANNINGIDESIGN 150,000 0 ❑ 100,000 100,000 350,000
INSPECTION 0 0 0 100,000 100,000 200,000
ADMINISTRATION 0 0 ❑ S0,000 50,000 100,000
Total 1,000,000 1,000,000 1,000,000 1,250,000 1,250,000 5,500,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
4,728,000 PARKING FUND 1,000,000 1,000,000 1,000,000 1,250,000 1,250,000 5,500,000
Total 1,000,000 1,000,000 1,000,000 1,250,000 1,250,000 5,500,000
Budget Impact
There should he a reduction in operating expenditures through the replacement of older infrastructure.The estimated decrease in operating expenditures is less than
$10,000 per year.
603
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# T3026
Project Name Tower Place Drainage Modifications
Total Project Cost $1,050,000 Contact Darian Nagle-Lamm
Department Transportation Services Type One Phase
Category Parking Operations Priority Efficiency Improvement(3)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
This project will modify the existing drainage pipe network and divert storm water from the upper decks to the exterior of the structure rather than routing it through the lower
level.
Justification
The lower level of Tower Place Parking Ramp repeatedly floods during high intensity rain events causing significant property damage.Several spaces in the lower level are
closed to prevent future property damage until this project is completed.These vehicles are utilizing visitor parking spaces in the upper levels of the ramp resulting in loss
revenue.
Prior Expenditures 2025 2026 2027 2028 2029 Total
50,000 CONSTRUCTION 0 ❑ 0 0 640,000 640,000
PLANNING/DESIGN 0 ❑ 0 160,000 0 160,000
CONTINGENCY 0 ❑ 0 0 100,000 100,000
ADMINISTRATION 0 ❑ 0 25,000 25,000 50,000
INSPECTION 0 ❑ 0 0 50,000 50,000
Total 0 0 0 185,000 815,000 3,000,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
50,000 PARKING FUND ❑ C 0 185,000 815,000 1,000,000
Total 0 0 0 185,000 815,000 1,000,000
Budget Impact
Twelve revenue generating spaces in the upper levels of the Tower Place Parking Ramp are currently being used for this relocation.The revenue impact is$12,000 annually
in addition to less available parking to accommodate visitor parking.
604
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# T3055
Project Name Transit Maintenance Facility Relocation
Total Project Cost $28,535,000 Contact Darian Nagle-Lamm
Department Transportation Services Type One Phase
Category Transit Operations Priority Essential(2)
Status Active Useful Life 40 years
GRANTEE FTA MATCH% 20%
PLAN Transportation Plan TIF DISTRICT None
Description
This project involves the construction of a new transit facility for maintenance operations and storage.As part of this project,the storage area will he expanded allowing for an
increase in fleet size and the maintenance facility will he upgraded.The relocation will address the environmental issues that exist at the current facility and allow for the
redevelopment of a major commercial site at the corner of Highway 6 and Riverside Drive.
Justification
The current tranist maintenance facility has outlived its useful life and is in need of replacement.The facility has structural issues from the surrounding area,and a new
facility will improve the delivery of service.The new facility would he eventually he consolidated with Equipment Services into one facility to better utilize space and he more
cost effective.Grants are being sought to assist in the construction.
Prior Expenditures 2025 2026 2027 2028 2029 Total
7,135,000 CONSTRUCTION 0 20,865,000 0 0 0 20,865,000
CONTINGENCY 535.000 0 0 0 0 535,000
Total 535,000 20,865,000 0 0 0 21,400,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
7,135,000 FEDERAL GRANTS 0 18,224,951 0 0 0 A224,951
TRANSIT FUND 535,000 2.640,049 0 0 0 3,175,049
Total 535,000 20,865,000 0 0 0 21,400,000
Budget Impact
The replacement of transit maintenance facility should he to a newer and more energy efficient facility,however,the new facility will be larger and contain more operational
functionality.The additional size and capability of the facility will most likely offset the potential savings from a newer and more efficient facility.Additional savingslcost from
this facility has not been determined.
605
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# T3059
Project Name Transit Interchange and Bus Stop Improvements
Total Project Cost $545,000 Contact Darian Nagle-Lamm
Department Transportation Services Type Annual
Category Transit Operations Priority Essential(2)
Status Active Useful Life 25 years
GRANTEE NONE MATCH% NONE
PLAN Iowa City Area Transit Study TIF DISTRICT None
Description
To improve pedestrian safety and traffic flow at the downtown interchange and improve amenities at transit stops throughout the community as recommended through the
2019-2020 Transit Study planning process.This project will include annual bus stop repairs and amenity installations including concrete pads,benches,trash containers,
lighting,information amenities,and hike racks.
Justification
Both the Climate Action Plan and the Strategic Plan calls for an evaluation of the transit system to improve the transit system to meet a greater number of resident's needs,
increase transit ridership,and improve amenities.
Prior Expenditures 2025 2026 2027 2028 2029 Total
420.000 CONSTRUCTION 25,000 25,000 25,000 25,000 25,000 125,000
Total 25,000 25,000 25,000 25,000 25,000 125,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
420.000 TRANSIT FUND 25,000 25,000 25,000 25,000 25,000 125,000
Total 25,000 25,000 25,000 25,000 25,000 125,000
Budget Impact
Additional amenities will require additional annual staff time for refuse pickup,cleaning shelters,repairing shelters,and snow removal.The estimated annual increase in
operating expenditures is$10,000 to$15,000 per year.
606
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# T3070
Project Name Replace Door-Door Closures in Parking Facilities
Total Project Cost $300,000 Contact Darian Nagle-Lamm
Department Transportation Services Type Multi-Phase
Category Parking Operations Priority Critical(1)
Status Active Useful Life 20 years
Description
Project to replace several damaged doors,door closures,and window frames in the Capitol Street ramp,Dubuque Street ramp,Tower Place ramp,Chauncey Swan ramp,
and doors in other facilities as they fail.
Justification
Most of the current doors and door closers are original to each facility and have began to fail.These failures include doors that will not close allowing wind,water,and snow to
enter the stairwells causing damage.Additional failures are causing the doors to slam closed too quickly and could cause injuries to the customers of the facility.Many of the
early-style doors need to be replaced.This project will allow the replacements of the Capitol Street,Dubuque Street,Tower Place,and Chauncey Swan faciltes.
Prior Expenditures 2025 2026 2027 2028 2029 Total
100.000 CONSTRUCTION 100,000 100.000 0 0 0 200,000
Total 100,000 100,000 0 0 0 200,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
100.000 PARKING FUND 100,000 100.000 0 0 0 200,000
Total 100,000 100,000 0 0 0 200,000
607
Produced Using Plan-It CIP Software
�7 STAIR
2025 thru 2029 3 BURLINGTON ST.
CIP-Projects Detail II
Iowa City, IA
Project# T3071
Project Name Way-finding Sign Refresh in Parking Facilities
Total Project Cost $200,000 Contact Mark Rummel
Department Transportation Services Type One Phase
Category Parking Operations Priority Efficiency Improvement(3)
Status Proposed Useful Life 25 years
Description
Design and implement a universal way-finding system for the City-owned parking facilities. This project will replace worn and chipped paint on concrete columns throughout
the facility,as well as 40 year old outdated signage.
Justification
The implementation of new parking way-finding signage system is critical for improving accessibility,traffic flow,and user experience in our parking facilities. The existing
sig nag e is inadequate in addressing the needs of our visitors,leading to confusion,inefficient parking practices,and increased congestion. By reducing the time vehicles
spend searching for parking,the new way-finding sig nag e will decrease unnecessary driving,thereby lowering vehicle emissions.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 ❑ 200,000 0 ❑ 200,000
Total 0 0 200,000 0 0 200,000
Funding
Sources 2025 2026 20V 2028 2029 Total
PARKING FUND 0 ❑ 200,000 0 ❑ 200,000
Total 0 0 200,000 0 0 200,000
Budget Impact
No budget impacts.
608
Produced Using Plan-It CIP Software
2025 thru 2029 -
CIP-Projects Detail
I I..
Iowa City, IA p
c
Project# T3072
Project Name On-Street Meter Replacement
Total Project Cost $800,000 Contact Mark Rummel
Department Transportation Services Type One Phase
Category Parking Operations Priority Essential(2)
Status Proposed Useful Life 7 years
Description
This project involves the replacement of our current on-street smart meter system with new meters or a new multi-space system.
Justification
The current on-street meter system will exceed its useful life in 2029. Replacing this system is essential to maintaining an efficient and user-friendly parking system. As
these meters age,they become prone to operational failures,reduced reliability,and increased maintenance costs,which negatively impact both the Parking Department
revenue collection and the user experience.
Expenditures 2025 2026 2027 2028 2029 Total
EQUIPMENT 0 0 ❑ ❑ 800,000 800,000
Total 0 0 0 0 800,000 800,000
Funding
Sources 2025 2026 2027 2028 2029 Total
PARKING FUND 0 ❑ ❑ ❑ 800,000 800,000
Total 0 0 0 0 800,000 800,000
Budget Impact
Operating costs will be reduced slightly due to less on-going maintenance attention.
609
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City, IA
i�
Project# T3073
Project Name Tower Place HVAC Replacement
Total Project Cost $925,000 Contact Mark Rummel
Department Transportation Services Type One Phase
Category Parking Operations Priority Essential(2)
Status Proposed Useful Life 20 years
Description
The Tower Place Parking Facility has a shared HVAC system used by all the condo owners. The heating component includes a gas boiler system in the lower level of the
facility and the A!C component includes a cooling tower system on the rooftop of each stairwell. This project is to replace both of these systems due to age and
maintenance challenges.
Justification
The purchase of a new HVAC system is essential to ensure the continued comfort,health,and efficiency of the Tower Place Parking Facility and condo spaces. The existing
system has become outdated,resulting in a greater chance of breakdowns,reduced performance,and increased operational costs. Investing in a modern HVAC system will
provide long-term benefits,improved energy efficiency,and reduced maintenance expenses for all the condo owners. This equipment is shared among the property owners,
and as such,the project cost will he divided in accordance with the provisions outlined in the condominium declaration.
Expenditures 2025 2026 2027 2028 2029 Total
EQUIPMENT 925,000 0 ❑ 0 0 925,000
Total 925,000 0 0 0 0 925,000
Funding
Sources 2025 2026 2027 2028 2029 Total
REIMBURSEMENT OF EXPENSES 671,550 0 ❑ 0 0 671,550
PARKING FUND 135,050 0 ❑ 0 0 135,050
GENERAL FUND 118,400 0 0 0 0 118,400
Total 925,000 0 0 0 0 925,000
Budget Impact
Investing in a modern HVAC system will provide long-term benefits,improved energy efficiency,and reduced maintenance expenses for all the condo owners. This
equipment is shared among the property owners,and as such,the project cost will be divided in accordance with the provisions outlined in the condominium declaration.
610
Produced Using Plan-It CIP Software
2025 thru 2029
I
CIP-Projects Detail
Iowa City, IA
Project# T3074
Project Name Capitol Street Ramp N Stairwell Lobby Remodel
Total Project Cost $100,000 Contact Mark Rummel
Department Transportation Services Type One Phase
Category Parking Operations Priority Aesthetic Improvement(4)
Status Proposed Useful Life 30 years
Description
Create a more inviting area on all levels of the north elevator lobby area. This project will include replacing tile and lighting systems as well as repainting walls,window trim,
and ceiling surfaces.
Justification
Remodeling the elevator lobby areas in the Captiol St Parking Ramp,which have remained largely unchanged for over 20 years,is necessary to enhance the overall
appearance,safety,and functionality of the space. The existing tile,lighting and paint are outdated,worn,and no longer meet modern standards for durability,appearance,
and safety. This project will involve replacing old tiles,upgrading lighting,and repainting the lobby areas to create a more welcoming and safe environment for users.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 ❑ 100,000 0 ❑ 100,000
Total 0 0 100,000 0 0 100,000
Funding
Sources 2025 2026 2027 2028 2029 Total
PARKING FUND 0 0 100,000 0 ❑ 100,000
Total 0 0 100,000 0 0 100,000
Budget Impact
This will positively impact the user experience,making the garage more attractive to visitors and increase our hourly revenue.
611
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City, IA
Project# T3075
Project Name Transit Automatic Passenger Counters
Total Project Cost $150,000 Contact Mark Rummel
Department Transportation Services Type One Phase
Category Transit Operations Priority Efficiency Improvement(3)
Status Proposed Useful Life 15 years
Description
Installing Automatic Passenger Counters on every 40'transit bus in the fleet. This system will count passengers hoarding and alighting per day,route,and stop.
Justification
The addition of automatic passenger counters[APCs]to the City's transit fleet is critical for improving data accuracy,optimizing route planning,and enhancing service. APCs
provide reliable and detailed ridership data,which is essential for better decision-making and federal funding calculations. This technology will also reduce the need for
manual data collection,lower administrative costs,and free up staff resources for other operational priorities. The APCs will allow us to monitor changes in ridership over
time,anticipate growth,and proactively adjust services to meet evolving needs.
Expenditures 2025 2026 2027 2028 2029 Total
EQUIPMENT 150,000 0 0 0 0 150,000
Total 150,000 0 0 0 0 150,000
Funding
Sources 2025 2026 2027 2028 2029 Total
TRANSIT FUND 150,000 0 0 ❑ ❑ 150,000
Total 150,000 0 0 0 0 150,000
Budget Impact
Ridership data is a key factor in determining federal funding allocations for IC Transit. APCs will ensure accuracy of passenger counts to maximize funding opportunities and
eliminate the need for manual ridership counts.
612
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2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# V3101
Project Name Annual Sewer Main Replacement
Total Project Cost $8,750,000 Contact Ron Knoche
Department Public Works Type Annual
Category Wastewater Treatment Priority Essential(2)
Status Active Useful Life 60 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
This project consists of annual sanitary sewer repairs and preventive maintenance throughout the sewer system.Work include sewer lining,spot repairs and manhole lining
and replacement.
Justification
This work is necessary to prevent sewer cave-ins and blockages that can cause sanitary sewer overflows and basement flooding and reduces infiltration and inflow to the
sanitary sewer system.
Prior Expenditures 2025 2026 2027 2028 2029 Total
6,250,000 CONSTRUCTION 500,000 500.000 500,000 500,000� 500,000 2,500,000
Total 500,000 500,000 500,000 500,000 500,000 2,500,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
6,250,000 WASTEWATER FUND 500,000 500.000 500,000 500,000� 500,000 2,500,000
Total 500,000 500,000 500,000 500,000 500,000 2,500,000
Budget Impact
This project reduces expenditures through the replacement of aged infrastructure with new infrastructure.The anticipated savings are less than$10,000 per year.
613
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2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# V3162
Project Name Benton Street Trunk Sewer Improvements
Total Project Cost $910,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Wastewater Treatment Priority Critical(1)
Status Active Useful Life 75 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
Reroute the Benton Trunk sewer from Emerald Street to Westgate Street through green space and a parking lot.This will allow access for future maintenance and removes
the sewer from under and close proximity to an apartment complex.The project will increase the sewer capacity at Emerald Street and remove a capacity restriction(pipe
diameter)at Emerald Street.
Justification
Previous rerouting of the trunk and upstream sanitary sewer left undersized piping creating a bottle neck and limited maintenance access to the sanitary sewer on private
property.The bottle neck has caused potential project to be routed to the west or not pursued.Making improvements will allow better access and not be a bottleneck,which
limits future growth north of Melrose Avenue.
Prior Expenditures 2025 2026 2027 2028 2029 Total Future
155.000 CONTINGENCY 0 0 0 85,000 0 85,000 600,000
INSPECTION 0 0 0 40,000 0 40,000
ADMINISTRATION 0 0 0 15,000 ❑ 15,000
PLANNING/DESIGN 0 0 0 15,000 ❑ 15,000
Total 0 0 0 155,000 0 155,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total Future
155.000 WASTEWATER FUND 0 0 0 155.000 ❑ 1.55,000 600,000
Total 0 0 0 155,000 0 155,000
Budget Impact
This project will have a minimal impact on the operating budget.
614
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# V3169
Project Name Napoleon Lift Station Improvements
Total Project Cost $2,825,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Wastewater Treatment Priority Critical(1)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
Rehabilitate selected equipment at the Napoleon Lift Station including the bar screen crawler assemblies with electric drive units,provide screening washer compactors,role
off,air handling system and rebuilding of the NPPS Pumps#1 and#6 pumping assembly's and replacing associated electrical or mechanical appurtenances as necessary.
Justification
Napoleon lift station was constructed in 2000 and is the primary lift station for approximately 213 of the wastewater flow to the WWTP.The Bar screen crawler,pumps#1 and
#6 and air handling system have operated consistently since its coming into operations and show wear and tear consistent with 20 years of operations and are nearing the
end of their useful design life.Improvements in crawler,adding a wash erlcompactor with roll off,and pump design will offer operation and efficiency improvements.
Expenditures 2025 2026 2027 2028 2029 Total Future
PLANNINGIDESIGN ❑ ❑ ❑ 325,000 0 225,000 2,500.000
Total 0 0 0 325,000 0 225,000
Funding
Sources 2025 2026 2027 2028 2029 Total Future
WASTEWATER FUND 0 0 0 325,000 0 325,000 2,500,000
Total 0 0 0 325,000 0 325,000
Budget Impact
Napoleon Lift Station is the City's primary lift station conveying 213 of the daily total flow to the WWTP.If any of this equipment were to fail it would limit the operation of the lift
station until repairs could be made.
615
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# V3174
Project Name Aeration Equipment Improvements
Total Project Cost $3,628,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Wastewater Treatment Priority Efficiency Improvement(3)
Status Active Useful Life 25 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
Replace the remaining mixers in the aeration trains 1-4 with high efficiency mixers matching those placed in Cell 9 of trains 1.4 and replace mixers in the high strength
tank.This would be total of 30 mixers.
.justification
Most of these mixers are original to the 2002/2014 construction and have been rebuilt at least once at a cost of$7,000 to almost$10,000 a piece.They typically operate
24hs17 days a week when the trains are in service.Replacement with the higher efficiency mixer with lower horsepower will decrease energy usage and continue to reduce
our carbon footprint.Estimated cost savings over a 20-year period were estimated to he in excess of$600,000 when all 30 mixers in operation.
Prior Expenditures 2025 2026 2027 2028 2029 Total
300.000 CONSTRUCTION 0 350,000 0 100.000 2,878,000 3,328,000
Total 0 350,000 0 100,000 2,878,000 3,328,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
300,000 WASTEWATER FUND 0 350,000 0 100,000 2,878,000 3,328,000
Total 0 350,000 0 100,000 2,878,000 3,328,000
Budget Impact
We anticipate an energy consumption reduction of 15%and will reduce our electrical usagelcost and continue to reduce our carbon footprint.
616
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# V3175
Project Name Wastewater Treatment Facility Imp 2022
Total Project Cost $1,800,000 Contact Tim Wilkey
Department Public Works Type One Phase
Category Wastewater Treatment Priority Critical(1)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
This project includes improvements to the influent flow monitoring and replacement of the grit classifiers and the biosoIids conveyor.
Justification
The existing in-channel area velocity sensor/meter will be replaced with a parshalI flume for increased flow measurement accuracy and confidence which are imperative for
plant operations. The grit classifiers,installed in 2002,have reach the end of their design life and are in need of replacement. The existing biosoIids conveyor and auger will
be replaced with a continuous conveyor that will keep up with the volume of all three biosolids presses allowing greater operational flexibility.
Prior Expenditures 2025 2026 2027 2028 2029 Total
1,638,000 PLANNINGIDESIGN 93,000 ❑ ❑ ❑ ❑ 93,000
ADMINISTRATION 25,000 ❑ ❑ ❑ ❑ 25,000
CONTINGENCY 25,000 ❑ ❑ ❑ ❑ 25,000
INSPECTION 19,000 ❑ ❑ ❑ ❑ 19,000
Total 162,000 0 0 0 0 162,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
1,638,000 WASTEWATER FUND 162,000 ❑ ❑ ❑ ❑ 162,000
Total 162,000 0 0 0 0 162,000
Budget Impact
This project will reduce operating and maintenance cost through the rehabilitation of older equipment.The annual savings is less than$10,000 per year.
617
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k V3177
Project Name HVAC Replacement
Total Project Cost W3,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Wastewater Treatment Priority Essential(2)
Status Active Useful Life 25 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
Replace the heatinglventilaticnlair conditioning(HVAC)for the Influent Pump Station(I PS),Sludge Processing Building(SSPRS),Motor Vehicle Storage Building(MVSB),
Administration Building(ADMIN),and Grit Building(GRIT)
Justification
The HVAC systems for the buildings listed above are all original to them.They age from 20 to 35 years old and have had significant repair work in the past 5 years but that
has not extended the useful life of these systems.Due to the nature of the facility,building ventilation is critical to the work that is being performed and provides a safe work
environment for the employees.
Prior Expenditures 2025 2026 2027 2028 2029 Total
683.000 CONSTRUCTION 200.000 ❑ 0 ❑ 0 200,000
Total 200,000 0 0 0 0 200,000
Funding
Prior sources 2025 2026 2027 2028 2029 Total
683.000 WASTEWATER FUND 200,000 ❑ 0 ❑ 0 200,000
Total 200,000 0 0 0 0 200,000
Budget Impact
The estimated impact on the operating budget is less than$10,000.
618
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k V3179
Project Name Rotating Drum Thickener Replacement 1 and 2
Total Project Cost $1,662,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Wastewater Treatment Priority Essential(2)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
Replace RDT 1 and 2 with in-kind process equipment or a more efficient process equipment.This will include all ancillary equipment required to make this an operational and
a direct replacement for the existing RDTs 1 and 2 and all of their ancillary equipment.
Justification
Replace RDT 1 and 2 with in-kind process equipment or a more efficient process equipment.This will include all ancillary equipment required to make this an operational and
a direct replacement for the existing RDTs 1 and 2 and all of their ancillary equipment.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 0 0 1,300,000 0 1,300,000
PLANNING/DESIGN 0 0 195,000 ❑ 0 195,000
CONTINGENCY 0 0 0 130,000 0 130,000
INSPECTION 0 0 ❑ 25,000 0 25,000
ADMINISTRATION 0 0 ❑ 12,000 0 12,000
Total 0 0 195,000 1,467,000 0 1,662,000
Funding
Sources 2025 2026 2027 2028 2029 Total
WASTEWATER FUND 0 ❑ 195,000 1,467,000 0 2.662,000
Total 0 0 195,000 1,467,000 0 1.662,000
Budget Impact
The estimated impact on the operating budget is less than$10,000.
619
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2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# V3182
Project Name Equalization Basin Resurfacing
Total Project Cost $250,000 Contact Tim Wilkey
Department Public Works Type One Phase
Category Wastewater Treatment Status Proposed
Description
The Equalization Basin(EQB)is critical for extreme high flow received at the Wastewater Treatment Plant(Plant).The EQB was expanded in 2012 as part of the last major
Plant upgrade.The asphalt bottom and sides are showing excessive oxidation and cracking.The intent of the project is to repair the cracking and to renew the asphalt
surface.
Justification
The Equalization Basin(EQB)is critical for extreme high flow received at the Wastewater Treatment Plant(Plant).When flow received is in excess of the rated capacity of the
Plant they are diverted to the E Q B until such time they are no longer in excess.At that time the contents of the E Q B are recycled back into the Plant for processing.Not
making these repairs could jeopardize the integrity of the EQB causing structural failure of the EQB resulting in a regulatory response.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 250,000 0 0 0 ❑ 250,000
Total 250,000 0 0 0 0 250,000
Funding
Sources 2025 2026 2027 2028 2029 Total
WASTEWATER FUND 250,000 0 0 0 ❑ 250,000
Total 250,000 0 0 0 0 250,000
620
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# V3183
Project Name Effluent Water Pump Station Improvements
Total Project Cost $76,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Wastewater Treatment Priority Essential(2)
Status Active Useful Life 30 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
Install a fourth Effluent Water Pump to serve the in plant distribution system and soccer park irrigation system.Work includes rebuilding of the Amiad filtration system.
Justification
There are 5 pumps installed at the effluent water pump station.Three are rated at 900-GPM and two are rated at 500-GPM.We are seeing the three 900-GPM pumps
running at capacity and need an additionla pump as a standy pump.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 60,000 0 0 ❑ ❑ 60,000
CONTINGENCY 6,000 0 0 ❑ ❑ 6,000
ADMINISTRATION 5,000 0 0 ❑ ❑ 5,000
INSPECTION 5,000 0 0 ❑ ❑ 5,000
Total 76,000 0 0 0 0 76,000
Funding
Sources 2025 2026 2027 2028 2029 Total
WASTEWATER FUND 76,000 0 ❑ ❑ ❑ 76,000
Total 76,000 0 0 0 0 76,000
Budget Impact
The estimated impact on the operating budget is less than$10,000
621
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2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k V3184
Project Name Wastewater Digester Gas Improvements
Total Project Cost $19,800,000 Contact Ron Knoche
Department Public Works Type Multi-Phase
Category Wastewater Treatment Priority Essential(2)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
This project includes a new process to treat the digester gas to pipeline quality and infrastructure necessary to transport conditioned gas to the pipeline network.Additionally,
a High Strength Receiving Station will be installed for additional biogas feedstock.
Justification
The 2022 Digester Complex Facilities Plan identified pipeline injection as a potential revenue generating alternative for biogas reuse.Funding may be available through the
Infrastructure and Jobs Investment Act.
Prior Expenditures 2025 2026 2027 2028 2029 Total
16,800,000 CONSTRUCTION 3,000.000 0 0 ❑ 0 3,000,000
Total 3,000,000 0 0 0 0 3,000,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
16,800,000 REVENUE BONDS 3,000,000 0 0 0 0 3.000,000
Total 3,000,000 0 0 0 0 3.000,000
Budget Impact
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
622
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# V3185
Project Name WW Treatment Plant Secondary Clarifier Repairs
Total Project Cost $871,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Wastewater Treatment Priority Essential(2)
Status Active Useful Life 20 years
Description
This project will replace the rake mechanisms and drives for Clarifiers C5300 and 5400 that were new in 2002 and part of WWTP upgrades.
Justification
They both have the original zinc plated carbon steel mechanisms that are severely corroded and are in need of replacement and/or repair.These repairs were identified
during recent inspections of the clarifiers.These repairs are necessary to avoid untimely equipment failure.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 0 750,000 0 0 750,000
CONTINGENCY 0 0 80,000 0 0 80,000
PLANNINGIDESIGN 0 0 30,000 0 0 30,000
INSPECTION 0 0 7,000 0 0 7,000
ADMINISTRATION 0 0 4,000 0 ❑ 4,000
Total 0 0 871,000 0 0 871,000
Funding
Sources 2025 2026 2027 2028 2029 Total
WASTEWATER FUND 0 0 871.000 0 ❑ 871,000
Total 0 0 871,000 0 0 871,000
Budget Impact
The estimated impact on the operating budget is less than$10,000
623
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2025 thru 2029
CIP-Projects Detail
Iowa City, IA = =�
Project# W3300
Project Name Bradford Drive Water Main Replacement
Total Project Cost $1,000,000 Contact Jonathan burst
Department Public Works Type One Phase
Category Water Operations Priority Essential(2)
Status Active Useful Life 100 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
—Revised to increase the total budget to$1,000,000 due to pavement repairs and anticipated continue material cost increases"Revised to increase the budget from
$650,000 to$800,000 due to inflation"This is a water main replacement project on Bradford Dr,Louise St,and Wayne Ave.Approximately 1950 feet of 6-inch cast-iron pipe
(vintage 1956)will he replaced with 2,500 feet of 8-inch PVC.The scope of the project will replace or install water main on Bradford Dr from Arthur St to 1st Ave,cn Louise St
from Bradford Dr to Wayne Ave,and on Wayne Ave from Wade St to Arthur St.
Justification
The existing water main has been subject to(18)water main breaks.This project would also make the distribution system more robust by adding an additional looped feed to
the system.This water main feeds Southeast Junior High School and Mercer Park.The water main in this area is not under road pavement.There will be approximately(30)
services lines,(20)valves,(6)fire hydrants,(21)driveway approaches,and(9)intersections impacted or installed by the project.
Prior Expenditures 2025 2026 2027 2028 2029 Total
80,000 CONSTRUCTION 920.000 0 0 ❑ 0 920,000
Total 920,000 0 0 0 0 920,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
80,000 WATER FUND 920,000 0 0 ❑ 0 920,000
Total 920,000 0 0 0 0 920,000
Budget Impact
Reduced expenditures for the repair of main breaks and associated pavement.
624
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2025 thru 2029
CIP-Projects Detail _
Iowa City, IA =
ZIP.
Project# W3314
Project Name High Service Pump VFD Replacement
Total Project Cost $1,725,000 Contact Jonathan burst
Department Public Works Type One Phase
Category Water Operations Priority Essential(2)
Status Active Useful Life 75 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
—Added funds to 2025 to account for HVAC improvements required to remove the electrical heat load in the high service room"Replace the four high service pump(HSP)
variable frequency drives(VFD). There are two 500 horsepower and two 300 horsepower pumps used to move all of the drinking water in the City from the treatment facility
to services and tanks.
Justification
The H S P VFD's are critical to the drinking water system. The existing drives are well past their design end-of-life and are from a manufacturer that was purchased by a
larger corporation who subsequently made the product obsolete and unsupported. Therefore technical assistance,repair parts,and service are nonexistent. Currently staff
have been able to make repairs by finding parts on eBay or by replacing solid state components on circuit boards.
Prior Expenditures 2025 2026 2027 2028 2029 Total
1,375,000 CONSTRUCTION 350,000 ❑ 0 0 0 350,000
Total 350,000 0 0 0 0 350,000
Funding
Prior Sources 2025 2026 2027 2D28 2029 Total
1,375,000 WATER FUND 350,000 0 0 0 0 350,000
Total 350,000 0 0 0 0 350,000
Budget Impact
None
625
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2025 thru 2029 Collector Well CW-1
CIP-Projects Detail
Iowa City, IA
Project# W3322
Project Name Collector Well#1 Reconstruction
Total Project Cost $3,200,000 Contact Jonathan burst
Department Public Works Type One Phase
Category Water Operations Priority Critical(1)
Status Active Useful Life 70 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
Install(2)new 12-inch spiral wound screen laterals in the existing Collector Well#1(CW#1)on the Water Plant site. Redirect the lime solids settling lagoon outfall to the
CW#1 caisson. Reconstruct the CW#1 pump house to allow for industry standard access to the caisson for maintenance. Replace or rehabilitate well pumps as needed.
Conduct(2)pumping tests at potential future well sites with additional geologic survey as needed.
Justification
Collector Well#1 is currently out-of-commission due to the laterals becoming plugged or ruptured allowing unsatisfactory raw water to enter the caisson. This project will
reconstruct the well by installing(2)new 12-inch laterals,abandoning the existing laterals,redirecting the settling lagoon effluent to CW#1 to allow process water reuse,and
perform pumping tests to inform future well field projects. The project has the potential to increase the yield of CW#1 from zero gallons per day to 1 to 2 million gallons of
alluvial aquifer source water per day. This will increase the resiliency of the City's raw water resources by creating a high yield,high quality source on the Water Plant site to
balance the yields at the Peninsula site.
Prior Expenditures 2025 2026 2027 2028 2029 Total
100,000 CONSTRUCTION 0 3,000,000 0 0 0 3,000,000
PLANNINGIDESIGN 100,000 0 0 0 0 100,000
Total 100,000 3,000,000 0 0 0 3.100,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
100.000 WATER FUND 100,000 3,000,000 0 0 0 3,100,000
Total 100,000 3,000,000 0 0 0 3,100,000
Budget Impact
The impact to the operating budget is negligible.
626
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2025 thru 2029
CIP-Projects Detail
Iowa City, IA
Project# W3325
Project Name Roof Replacements
Total Project Cost $650,00o Contact Ron Knoche
Department Public Works Type One Phase
Category Water Operations Priority Essential(2)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
Increase budget based on inflation and previous bid prices.Unfunded projects#62&76.Replace the roof membranes on the Water Plant garage,shop,and chemical
storage rooms,generator building,well houses,and ground storage reservoir pump houses.
Justification
Roof membranes deteriorate over time due to exposure to the elements and inclement weather events.The membranes not replaced in the 2018 project are in need of
comprehensive replacement to keep the equipment housed within and out of the elements.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 0 600,000 0 0 600,000
PLANNING/DESIGN 0 50,000 0 0 0 50,000
Total 0 50,000 600,000 0 0 650,000
Funding
Sources 2025 2026 2027 2028 2029 Total
WATER FUND 0 50,000 600,000 ❑ 0 650,000
Total 0 50,000 600,000 0 0 650,000
Budget Impact
Reduction of about$5,000 to$10,000 annually in roof repairs and water mitigation efforts
627
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2025 thru 2029
CIP-Projects Detail
Iowa City, IA
Project# W3326
Project Name Treatment Process Update
Total Project Cost $1,600,000 Contact Jonathan burst
Department Public Works Type One Phase
Category Water Operations Priority Essential(2)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
Complete the construction of Filter#5 at the Water Plant. The project will also overhaul the lime softening and ferric sulfate equipment,and remove the obsolete soda ash
feed equipment.
Justification
Forecasted regulations include PFAS,Magenese,stricter lead and copper rules,continued intrusion of nutrient runoff,and heavy metal reductions.
Filter#6 structural components were constructed during the Water Plant construction in 2003 and left unfinished per the design to allow for future treatment expansion. The
completion of Filter#6 will add redundancy and additional treatment capacity as well as reduce the amount of carbon media needed to continue to remove emerging
contaminates. The build-out of Filter#6 will also allow for other filters to be taken out-of-service for needed overhaul maintenance.
The chemical feed system components at the water plant are at or beyond design end-of-life. The chlorine system was overhauled in 2024. The next two critical systems
are the lime softening and ferric sulfate feeders.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION ❑ ❑ 0 1,500,000 0 1,500,000
PLANNING/DESIGN ❑ ❑ 100.000 0 0 100,000
Total 0 0 100,000 1,500,000 0 1,600,000
Funding
Sources 2025 2026 2027 2028 2029 Total
WATER FUND ❑ ❑ 100.000 1,500,000 0 1,600,000
Total 0 0 100,000 1,500,000 0 1,600,000
Budget Impact
None
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3V
2025 thru 2029
CIP-Projects Detail
Iowa City, IA ..... w.._...
�e
Project# W3327
Project Name Melrose Water Main Camp Cardinal to 218
Total Project Cost $650,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Water Operations Priority Essential(2)
Status Active Useful Life 70 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
Replace approximately 1,900 feet of 12-inch,1984 ductile iron water main with 16-inch PVC water main.
Justification
The existing water main has four corrosion-related water main breaks and signs of continued corrosion within the surrounding wet soils.Replacing the existing with 16-inch
PVC will remove the corrosion hazard and mitigate velocity headloss identified during the 2018 water distribution system future growth study.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0` 0 600,000 0 0 600,000
PLANNINGIDESIGN 0 50,000 0 0 0 50,000
Total 0 50,000 600,000 0 0 650,000
Funding
Sources 2025 2026 2027 2028 2029 Total
WATER FUND 0 50,000 60❑,0❑o ❑ 0 650,000
Total 0 50,000 600,000 0 0 650,000
Budget Impact
This project has minimal impact on the operating budget.
629
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2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# W3328
Project Name Powerhouse Dam Rehabilitation
Total Project Cost $700,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Water Operations Priority Critical(1)
Status Active Useful Life 70 years
Description
*Added budget to accommodate for potential inflation."Repair defects found during an underwater inspection of the Iowa River powerhouse dam located below the
pedestrian bridge connecting the Iowa River Power Restaurant to the Peninsula Well Field area.
Justification
The powerhouse dam maintains the Iowa River elevation in the tract extending from the CoralviIIe Dam to the powerhouse dam.This pool elevation directly impacts the
production of the water treatment facility collector wells#1 and#2 by providing hydrostatic pressure above the well laterals.The dam's failure would also negatively impact
the pedestrian bridge and other surrounding infrastructure.The inspection work has been completed.The repair design and construction remain.
Prior Expenditures 2025 2026 2027 2028 2029 Total
600,000 ADMINISTRATION 100,000 0 0 0 0 100,000
Total 100,000 0 0 0 0 100,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
600.000 WATER FUND 100,000 0 0 0 0 100,000
Total 100,000 0 0 0 0 100,000
Budget Impact
This project will have a neutral impact on the operating budget as it is the replacement of existing infrastructure.
630
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2025 thru 2029
CIP-Projects Detail
Iowa City, IA
Project# W3329
Project Name GSR Upgrade and Repairs
Total Project Cost $1,600,000 Contact Jonathan burst
Department Public Works Type One Phase
Category Water Operations Priority Critical(1)
Status Active Useful Life 20 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
Increased budget based on estimates from electrical engineers.Replace and elevate rotting electrical panels in the Rochester(ROC),Emerald(EME),and Sycamore(SYC)
ground storage reservoirs(GSR).Make repairs to the pump house structures,roofs,and replace doors.Evaluate the addition of a third pump to ROC or EME.
Justification
The City's drinking water system is controlled by the operation of pumps at the treatment facility and GSRs.These GSRs have been in operation since the 1970's operating
24 hours-a-day.With the creation of the east pressure zone and the continued d evel o pme nt to the west it is imperative to keep the ROC and E M E GSR's capable of being
water pressure generators by improving their pumpage and electrical systems.The S Y C G S R is in need of electrical and building repairs.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 0 1,500,000 0 0 1,500,000
PLANNING/DESIGN 0 100.000 0 0 0 100,000
Total 0 100,000 1,500,000 0 0 1,600,000
Funding
Sources 2025 2026 2027 2028 2029 Total
WATER FUND 0 100,000 1,500,000 0 0 1,600,000
Total 0 100,000 1,500,000 0 0 1,600,000
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I
2025 thru 2029
CIP-Projects Detail
Iowa City, IA
Project# W3330
Project Name Water Plant Flowmeter Replacement
Total Project Cost $550,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Water Operations Priority Critical(1)
Status Active Useful Life 30 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
Part of Unfunded Project#84.Replacement of(1)12-inch,(2)20-inch,(3)30-inch,and(2)35-inch magnetic flow meters at the Water Treatment Plant.
Justification
Flow meters are used to control unit operations of the water treatment system.Magnetic flowmeters are currently installed to control the softeners,chlorine contact tanks,and
high service pumps to the Emerald,Rochester,and Plant Service Water transmiss ion lines.The existing magnetic flowmeters are at end-of-life and are malfunctioning.
Operations and maintenance teams have developed work around to avoid the costly replacements.These work arounds are beginning to fail as well.Therefore replacement
is necessary with new equipment more applicable to the application.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 ❑ ❑ 500,000 0 500,000
PLANNINGIDESIGN 0 ❑ 50,000 0 0 50,000
Total 0 0 50,000 500,000 0 550,000
Funding
Sources 2025 2026 2027 2028 2029 Total
WATER FUND 0 0 50,000 500,000 0 550,000
Total 0 0 50,000 500,000 0 550,000
Budget Impact
This project will have a neutral impact cn the operating budget as it is the replacement of existing infrastructure.
632
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I�
2025 thru 2029
CIP-Projects Detail
Iowa City, IA
Project# W3332
Project Name American Legion PRV Integration&Peninsula Antenna
Total Project Cost $200,000 Contact Ron Knoche
Department Public Works Type One Phase
Category Water Operations Priority Efficiency Improvement(3)
Status Active Useful Life 40 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
Complete the American Legion Rd pressure reducing valve(PRV)vault electrical,instrumentation,and controls integration to the water system SCADA system. Involves the
installation of electrical distribution circuits,a PLC,pressure transducers,and network i me rcon n ectivity. Install a radio frequency antenna at the Peninsula Well Field and
decommission the antenna cn the N.Dodge HyVee City-owned tower. City fiber was run to the Peninsula via Foster Rd in 2024 to allow for this antenna installation.
Justification
The American Legion PRV vauitwas installed to allow for an East Pressure Zone within the Water Distribution System. The controls for the PRV vault were not completed
with the American Legion Rd reconstruction. This work would complete the electrical and controls work to allow for the operation and monitoring of the PRV at the pressure
zone boundary.
The Peninsula Well Field is integrated with the Water Treatment Plant SCADA system.The well field communication is via radio to the HyVee antenna and then fiber from
the antenna to the Water Plant.Resilient and timely communication with the Peninsula Well Field is necessary to effectively monitor raw water production during all weather
events. Due to City fiber being run to the Peninsula Well Field in 2024,the City can now place the radio frequency antenna at the Peninsula to have a direct line-of-sight with
the wells creating a more reliable path for network information.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 160,000 0 0 0 0 160,000
PLANNING/DESIGN 40,000 0 0 0 0 40,000
Total 200,000 0 0 0 0 200,000
Funding
Sources 2025 2026 2027 2028 2029 Total
WATER FUND 200,000 0 0 0 0 200,000
Total 200,000 0 0 0 0 200,000
Budget Impact
None
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2025 thru 2029
CIP-Projects Detail
Iowa City, IA
Project# W3333
Project Name Relocate Bulk Water Station
Total Project Cost $150,000 Contact Jonathan Durst
Department Public Works Type One Phase
Category Water Operations Priority Efficiency Improvement(3)
Status Active Useful Life 30 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
The relocation of the hulk water fill station from the Equipment&Transit Division site to the Public Works campus coincident with the build out of the Equipment&Transit
Division expansion to the Public Works campus.The new hulk water fill station is intended to be designed with better access for large vehicles and with more climate control
to allow the use of the station into the colder months.Unfunded project#72
Justification
Bulk water fill stations are used by contractors and Johnson County residents for large quantity water purchases.In order for the City to effectively abandon the existing
Equipment&Transit division site,the hulk water fill station will need to he removed and relocated.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 130,000 0 0 0 130,000
PLANNING/DESIGN 0 20,000 0 0 0 20,000
Total 0 150,000 0 0 0 150,000
Funding
Sources 2025 2026 2027 2028 2029 Total
WATER FUND 0 150,000 0 0 0 150,000
Total 0 150,000 0 0 0 150,000
Budget Impact
This project will have a neutral impact cn the operating budget as it is the replacement of existing infrastructure.
634
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to.6 Ow Molden1141 fgyt ppr Won of WM<r L955-2024
2025 thru 2029 I °�° .;••
CIP-Projects DetailE w� +•.,,,,.!
' I 1
Iowa City, IA �$�� • . ,•• ;
Project# W3334
Project Name Water Rate Study
Total Project Cost $100,000 Contact Jonathan burst
Department Public Works Type One Phase
Category Water Operations Priority Essential(2)
Status Proposed Useful Life 10 years
Description
Perform a study of the Iowa City water utility rates to determine the funding method needed to accomplish roughly$40-60M worth of source water,distribution,and treatment
projects beginning in 2029 through 2033. These projects include new source water wells,new storage tanks,and treatment unit process rehabilitation.
Justification
As of 2026 the water fund will he debt free.Conversely the treatment plant and wells will be at 23 or more years of continuous operation with a distribution system average
age of more than 50 years in need of investment to support development and continued baseline levels-of-service. The intent of this study is to determine how the water rate
may be raised and lowered over the coming years to build up the needed capital to fund these larger investments without issuing debt. The anticipated investments include
an elevated water storage tower on the east side,the decommissioning of the Bloomington ground storage reservoir and 140+year old water main,the addition of new
drinking water wells,overhaul of treatment plant piping and valves,and the creation of a west pressure zone with a dedicated storage tank.
Expenditures 2025 2026 2027 2028 2029 Total
PLANNING/DESIGN 100,000 0 ❑ 0 0 100,000
Total 100,000 0 0 0 0 100,000
Funding
Sources 2025 2026 20V 2028 2029 Total
WATER FUND 100,000 0 0 0 0 100,000
Total 100,000 0 0 0 0 100,000
635
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�1
NBC@
2025 thru 2029
CIP-Projects Detail
Iowa City, IA
Project# W3335
Project Name East Elevated Storage
Total Project Cost $7,700,000 Contact Jonathan burst
Department Public Works Type One Phase
Category Water Operations Priority Essential(2)
Status Proposed Useful Life 60 years
Description
Installation of a one million gallon elevated storage tank on the east side of Iowa City near Interstate 80.
Justification
The tank is necessary cover storage and pumping capacity anticipated in the east pressure zone due to development as well as to better service existing customers with
consistent water pressure.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 0 0 ❑ 7,500,000 7,500,000
PLANNING/DESIGN 0 0 0 200,000 0 200,000
Total 0 0 0 200,000 7.500,000 7.700,000
Funding
Sources 2025 2026 2027 2028 2029 Total
REVENUE BONDS ❑ ❑ ❑ 0 5,500,000 5,500,000
WATER FUND ❑ ❑ ❑ 200.000 2,000,000 2,200,000
Total 0 0 0 200,000 7,500,000 7,700,000
636
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2025 thru 2029 •.
CIP-Projects Detail
Iowa City, IA
1�1
Project# W3336
Project Name Rochester GSR&Water Main Improvements
Total Project Cost $1,100,000 Contact Jonathan burst
Department Public Works Type One Phase
Category Water Operations Priority Essential(2)
Status Proposed Useful Life 40 years
Description
Additional pumps and valves at the Rochester G S R to support an east side elevated storage tank along with any improvements to water main along Rochester to reduce
velocity headloss during filling operations.
Justification
With the addition of an elevated storage tank on the east side of Iowa City,the Rochester G S R will need to he modified to act as the source for filling this tower on a daily
cycle. Filling operations tend to occur overnight when domestic system demands are lower to allow for more flow to be directed to the tower without compounding
headlosss. Separating this project to improve the GSR and water main from the elevated storage will allow the elevated storage be a less complicated project and more
competitively hid.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 0 0 0 1,000,000 1,000,000
PLANNING/DESIGN 0 0 0 100.000 0 100,000
Total 0 0 0 100,000 2,000,000 1,100,000
Funding
Sources 2025 2026 2027 2028 2029 Total
WATER FUND ❑ ❑ ❑ 100,000 1,000,000 1,100,000
Total 0 0 0 100,000 1,000,000 1,100,000
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2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project k Y4446
Project Name Body Cameras&In Car Video Systems
Total Project Cost $250,000 Contact Dustin Liston
Department Police Type One Phase
Category Police Priority Efficiency Improvement(3)
Status Active Useful Life 10 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
RFP for acquisition and purchase of new body-worn and in-car camera hardware and software to replace the current system that is at end-of-life.A new cloud-based system
would also provide digital evidence management that was the basis of the original Y4445 project.
.justification
The current body-worn camera and in-car camera hardware originally purchased in 2019 from WatchGuard is at end-of-life in part due to Motorola's acquisition of
WatchGuard in 2022.Motorola announced that they were ending s u pporUservi ce of the current product at the end of CY2024.In order to maintain transparency,follow best
practices,and protect community members and officers,it imperative that the camera systems are replaced.The cloud-based system will continue to allow staff to create
finks to video for the county attorney and the discovery process.This system will also allow uploading of photographs and evidence from businesses,etc.,creating a log and
filing items under the proper incident number making the entire process more efficient.
Prior Expenditures 2025 2026 2027 2028 2029 Total
125.000 EQUIPMENT 125,000 0 0 0 0 125,000
Total 125,000 0 0 0 0 125,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
125.000 GENERAL FUND 125,000 0 0 0 0 125,000
Total 125,000 0 0 0 0 125,000
Budget Impact
Y4446 currently has$125,000 in funding.New cameras,charging banks,spare batteries,upload stations,uniform accessories,mounting hardware,video storage,
Command Central Evidence,and 5.5 T6 of storage will have a Year 1 cost of$251,575.Year 2-5 will have an annual subscription fee for cameras and software of
$144,140lyear.Uploading of interview room vide❑to the cloud is$4475lyear;total annual cost for Year 2-5 is$148,615.
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CIP-Projects Detail
Iowa City; IA
Project k Y4447
Project Name Animal Shelter Standby Generator
Total Project Cost $210,000 Contact Dustin Liston
Department Police Type One Phase
Category Police Priority Essential(2)
Status Active Useful Life 25 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
This project provides a natural gas generator at the Animal Shelter which would be able to provide a safe and comfortable environment for the animals during any kind of
power outage.
Justification
Currently the Animal Center loses the ability to provide heat or cooling during any kind of power outage.The Animal Center was built to he climate controlled which does not
allow us to have any possibility to open any of the windows.Some rooms with animals have no ability to have access to outside air.Extended periods of time exposed to
extreme heat or cold has the potential to cause physical distress and/or death to an animal.
Prior Expenditures 2025 2026 2027 2028 2029 Total
110,000 CONSTRUCTION 100,000 0 ❑ 0 0 100,000
Total 100,000 0 0 0 0 100,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
110,o00 CONTRIBUTIONS&DONATIONS 100,000 0 0 ❑ 0 100,000
Total 100,000 0 0 0 0 100,000
Budget Impact
This project would increase the operating budget due to maintenance and inspection costs of the generator.The estimated annual increase in operating expenditures is less
than$5,000.This serves as a declaration of official intent under Treasury Regulation 1.150.2 that it is reasonably expected that capital expenditures will be made in respect
of the above-described project,such expenditures to he advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the
expenditures with the proceeds of bonds,notes or other indebtedness to be issued or incurred by the City in the future.
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CIP-Projects Detail
Iowa City; IA
Project k Y4449
Project Name Animal Shelter-Training Annex
Total Project Cost $1,250,000 Contact Denise Brotherton
Department Police Type Multi-Phase
Category Police Priority Efficiency Improvement(3)
Status Active Useful Life 40 years
GRANTEE Friends of the Animal Center Foundation MATCH°/o NONE
Description
The Friends cf the Animal Center Foundation have confirmed they will provide funds to add a dog training annex to the existing Animal Care and Adoption Center to aid in the
City's performance of training dogs housed at the facility,as well as providing the Shelter multi-use space.
Justification
Training activities are limited in the winter as there is not currently an indoor space available.Additionally,the multi-purpose space can serve as overflow sheltering when
large volumes of animals are seized or surrendered.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 950,000 0 0 0 950,000
PLANNING/DESIGN 145,000 0 0 0 0 145,000
CONTINGENCY 20,000 100.000 0 0 0 120,000
INSPECTION 0 15,000 0 0 0 15,000
ADMINISTRATION 5,000 5,000 0 0 0 10,000
OTHER 0 10,000 0 0 0 10,000
Total 170,000 1,080,000 0 0 0 1,250,000
Funding
Sources 2025 2026 2027 2028 2029 Total
CONTRIBUTIONS&DONATIONS 170,000 1,080.000 0 0 0 1,250,000
Total 170,000 1,080,000 0 0 0 1,250,000
Budget Impact
Would he more space to maintain(clean,heat,heat)but not large enough to merit additional staff.Annual maintenancelutilities estimated at$5000.
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2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# Z4406
Project Name Fire Apparatus Replacement Program
Total Project Cost $7,471,000 Contact Scott Lyon
Department Fire Type Multi-Phase
Category Fire Priority Critical(1)
Status Active Useful Life 16 years
GRANTEE U OF I MATCH% VARIES
PLAN None TIF DISTRICT None
Description
To ensure an operational fleet of front line and reserve fire response vehicles. The cost of the next fire apparatus to he replaced is now costed at$1.8 million.
Justification
This revision realigns the C I P with the ICFD's replacement program.The replacement program uses a wear-based scoring algorithm,and by department policy assumes a
life of fifteen years for heavy apparatus.Fire engines serve in front line capacity for 9 years,and reserve status for 7 years. The Fleet Manager and I C F D request the
replacement of 3 fire engines in FY24.It should be noted that apparatus manufacturing timelines have recently been extended to four years from time of specification.Fire
engines ordered in FY24 likely will not he received until FY25.While new market parameters for apparatus purchase are uncertain,the City should prepare for conveying
payments across two fiscal years-likely when the chassis is paid for,and finally when the apparatus is received. It should also be noted that a 2%increase per quarter is
planned by the manufacturer.
Prior Expenditures 2025 2026 2027 2028 2029 Total
5,621,000 EQUIPMENT 1,850.000 0 0 0 0 1,850,000
Total 1,850,000 0 0 0 0 1,850,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
5,621,000 GO BONDS-ESSENTIAL PURPOSE 1,700,000 0 ❑ 0 ❑ 1,700,000
UNIVERSITY of IOWA 150,000 0 0 0 0 150,000
Total 1,850,000 0 0 0 0 1,850,000
Budget Impact
The operating expenses for the City should decrease due to the replacement of older equipment with newer equipment.The estimated decrease in operating expenses is
less than$10,000.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to be issued or incurred by the City in the future.
641
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# Z4411
Project Name Fire Station#5 Construction and#3 Replacement
Total Project Cost $15,000,000 Contact Scott Lyon
Department Fire Type One Phase
Category Fire Priority Essential(2)
Status Active Useful Life 40 years
GRANTEE NONE MATCH% NONE
PLAN None TIF DISTRICT None
Description
The project is to construct a new Fire Station#5 and construct a new replacement Fire Station#3. As we prepare for the construction of fire department facilities the
following provides for the most current costing of fire stations that have been built in various areas of the state. The OPN facility study used$466Isf in hard costs and$7231sf
as an all-in budget number that included soft costs. These numbers vary greatly and are no doubt subject to many factors such as inflation,land cost,utility fees,and so on.
Recent fire station construction hard costs have varied between$50Wsf to$5751sf. It is my recommendation that if a replacement fire station or a new location satellite fire
station be constructed that it he no larger than 10,0001sf. A building of this size would allow for two apparatus hays that are large enough for a primary fire engine,a reserve
fire engine,and two smaller units such as a quick response unit or an ambulance.
Justification
The City is continuing to grow and expand which increases to need to add fire stations and reposition them for the changes in the City coverage areas in order to meet
demand and maintain appropriate response times.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 0 ❑ 14,500,000 0 14,500,000
PLANNINGIDESIGN 0 0 500,000 ❑ 0 500,000
Total 0 0 500,000 14,500,000 0 16,000,000
Funding
Sources 2025 2026 2027 2028 2029 Total
FACILITY REPLACEMENT RESERVE 0 0 500,000 14,500,000 0 15,000,000
Total 0 0 500,000 14,500,000 0 15,000,000
Budget Impact
Fire Station#5 will require new staffing,equipment,and facilities which will require considerable additional annual expenditures.The replacement of Fire Station#3 will most
likely also increase annual operating expenditures even though it may he more efficient,it will require more costly insurance coverage and operating costs.The estimated
increase in annual operating expenditures is$600,000 per year.
642
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City; IA
Project# Z4413
Project Name Rehab of Sleeping Areas&Alerting System Station1
Total Project Cost $710,000 Contact Scott Lyon
Department Fire Type One Phase
Category Fire Priority Essential(2)
Status Active Useful Life 20 years
Description
This project is designed to meet the needs of our current employees at Fire Station 1 to provide a private sleeping space and to construct non-gender specific
showerlrestrooms.Ten sleeping rooms to he constructed of materials that can be repurposed or resold when the final facilities plan is implemented.Project includes the
following elements-demolition of existing non-private sleeping areas,demolition of current gender specific restroomishower areas,construction of non-gender specific
showerlrestroom facilities,installation sleeping rooms with doors.
Justification
Over the past number of years the sleeping areas and restroom facilities at Station 1 have become inadequate by not allowing expected privacy of all members.All other fire
stations have private,secure sleeping areas for members.As the Fire Department continues to evolve in diversity it is imperative that the safety and well-being of all staff is
promoted.Ensuring that all Fire Stations promote internal equity and inclusive environment is supported as part of the current City of Iowa City's Strategic Plan.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 585,000� 0 0 0� 0 585,000
PLANNINGIDESIGN 70,000 0 0 0 0 70,000
CONTINGENCY 55,000 ❑ 0 0 0 55,000
Total 710,000 0 0 0 0 710,000
Funding
Prior Sources 2025 2026 2027 2028 2029 Total
85,000 GO BONDS-GENERAL PURPOSE 625,000 C 0 0 ❑ 625,000
Total 625,000 0 0 0 0 625,000
Budget Impact
No impact is noted for the operational budget.
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
643
Produced Using Plan-It CIP Software
2025 thru 2029
CIP-Projects Detail
Iowa City, IA
Project# Z4414
Project Name FlooringlFurniture Station 1
Total Project Cost $95,000 Contact Scott Lyon
Department Fire Type One Phase
Category Fire Priority Aesthetic Improvement(4)
Status Proposed Useful Life 15 years
Description
The previously budgeted fire station 1 flooring and furniture replacement funds were reallocated to the fire station 1 sleeping area remodel. The current flooring and office
furniture have exceeded useful life and need to he replaced. The current flooring represents a tripping hazard in multiple locations while the office furniture is non ergonomic
in designed and is in poor condition.
Justification
The flooring at Fire Station 1 is beyond its useful life. Many holes,wear through areas,and carpet coming free from the floor has created tripping hazards. Vacuuming the
carpet typically results in more damage to the worn areas.
Expenditures 2025 2026 2027 2028 2029 Total
CONSTRUCTION 0 95,000 0 ❑ 0 95,000
Total 0 95,000 0 0 0 95,000
Funding
Sources 2025 2026 2027 2028 2029 Total
GO BONDS-GENERAL PURPOSE 0 95.000 0 0 0 95,000
Total 0 95,000 0 0 0 95,000
Budget Impact
None
This serves as a declaration of official intent under Treasury Regulation 1.150-2 that it is reasonably expected that capital expenditures will he made in respect of the above-
described project,such expenditures to be advanced from the Capital Projects fund,and the City reasonably expects to reimburse all or a portion of the expenditures with
the proceeds of bonds,notes or other indebtedness to he issued or incurred by the City in the future.
644
Produced Using Plan-It CIP Software
City of Iowa City
Capital Improvement Program
Unfunded Projects
Project Name Description Unfunded Amt
1 - Bridges
1 Iowa Avenue Culvert This project will include the removal and replacement of the $3,500,000
existing reinforced concrete box culvert with a new three-
sided arch culvert. The project will also include removal and
replacement of slope protection adjacent to the bridge on
Ralston Creek, removal and replacement of street pavement
and sidewalk, and site restoration.
2 F Street Bridge This project involves the removal and replacement of the $773,000
existing corrugated metal arch bridge with a larger bridge.
3 Fourth Avenue Bridge This project will replace the bridge over the South Branch of $773,000
Ralston Creek at Fourth Avenue and will include sidewalks.
Possibility of approximately$75,000 state funding.
4 Sixth Avenue Bridge This project involves the removal and replacement of the $773,000
existing twin box culvert with a larger bridge.
5 Third Avenue Bridge This project will include the removal and replacement of the $650,000
existing concrete bridge with a new single-span reinforced
concrete box culvert. The project will also include removal
and replacement of slope protection adjacent to the bridge on
Ralston Creek South Branch, removal and replacement of
street pavement, and storm sewer improvements.
6 First Avenue Bridge This project will be a comprehensive concrete rehabilitation of $2,250,000
the Iowa Ave Bridge over the Iowa River. Additional repair
items will include sidewalks, approach pavement, expansion
joints, pedestrian handrails and painting.
2 -Streets
7 Brookland Park Drive Rehabilitation This project will include reconstruction of Brookland Park $1,450,000
Drive and updates to utilities.
8 Dodge St-Burlington To Bowery Street reconstruction and storm sewer improvements. This is $13,250,000
a joint project with the IDOT.
9 Dubuque Rd Paving-Bristol To Reconstruct and upgrade to urban cross sections. $1,339,000
Dodge
10 Dubuque Street Access Road And This project will construct an access drive from the north end $2,000,000
Traffic Signal of Laura Dr to Dubuque Street, south of the Interstate 80/
Dubuque St interchange. May also facilitate a second means
of access from the Peninsula area to Dubuque St.
11 Emerald Street Diamond Grinding This project will diamond grind all of Emerald Street to $212,000
remove the slab warping that interferes with the use of this
street by fire trucks.
12 Gilbert/Us 6 Intersection Left Turn Reconstruct the intersection of Gilbert& US 6 to include dual $4,840,000
Lanes left turn lanes on Gilbert St.
13 Gilbert St lais Underpass This project relocates the sidewalks of the Gilbert St. $327,000
underpass at the IRIS Railroad. The sidewalks are moved
further from the street and existing erosion problems are
addressed.
14 Old Hwy 218 Streetscape Streetscape improvements on Old Hwy 218 entrance- $812,000
Sturgis Ferry Park to US Hwy 6. This project includes
landscaping, lighting and sidewalk improvements. The
project should be coordinated with Sturgis Ferry Park
upgrade and/or Riverside Drive Redevelopment project.
15 Highway 965 Extension This project will be initial phase of constructing Hwy 965 $9,167,000
extended from the south side of Hwy 218 to Melrose Avenue
to arterial standards.
16 Mccollister-Sycamore St To Scott Extend proposed McCollister Boulevard from Sycamore $9,088,000
Blvd Street to Scott Boulevard.
17 Muscatine Avenue Reconstruction, This project will reconstruct Muscatine Avenue from Iowa $10,510,000
Iowa To First Ave Avenue to 1 st Avenue.
645
City of Iowa City
Capital Improvement Program
Unfunded Projects
Project Name Description Unfunded Amt
18 Oakdale Blvd This project would construct an extension north across 1-80 to $15,000,000
a new intersection with Iowa Hwy 1.
19 Oakdale Blvd-Hwy 1 To Prairie Du This project would construct Oakdale Blvd from Hwy 1,west $8,240,000
Chien Rd to Prairie Du Chien Road.
20 Peninsula Secondary Access Road This project will establish a more reliable access to the $2,883,000
Peninsula neighborhood by either elevating Foster Rd from
Laura Dr to No Name road by creating a secondary access to
the area. This project will not be necessary if the Taft
Speedway Levee Project is constructed.
21 Riverside Drive Streetscape Phases 11 to V of the South Riverside Drive Streetscape $2,650,000
Master Plan,which includes improvements to the west side of
Riverside Drive from Benton to Hwy 6 and the east side of
Riverside from Myrtle to Hwy 6. Project includes
consolidation of driveways, undergrounding of utilities, and
installation of sidewalks and landscaping.
22 Rohret Rd Improvements- Project will reconstruct Rohret Rd to urban standards. $1,813,000
Lakeshore To Limits
23 South Gilbert Street Improvements Reconstruction from Benton Street to Stevens Drive. This $4,326,000
project does not include improvements to the Gilbert St./
Highway 6 intersection.
24 South Arterial And Bridge, Us218 Construction of a south arterial street and bridge over the $15,987,000
To Gilbert Street Iowa River, connecting from Old Hwy 218/US 218
interchange on the west side of the Iowa River to Gilbert
Street/Sycamore U intersection .
25 Sycamore-Hwy 6 To Highland This project involves additional lanes to improve capacity and $750,000
storm sewer improvements.
26 Sycamore Street-East-West Leg This project will reconstruct Sycamore Street to arterial $3,040,000
From"L"To South Gilbert standards using the Complete Streets Policy. This phase will
be the east-west leg of Sycamore Street.
27 Taft Avenue—Herbert Hoover Hwy Reconstruct Taft Avenue from Herbert Hoover Hwy to Court $5,000,000
To Lower West Branch Street.
28 Taft Avenue—American Legion Reconstruct Taft Avenue from American Legion Road to $12,300,000
Road To 420th Street Herbert Hoover Hwy.
29 Laura Drive Reconstruction Reconstruction of entire length of Laura Drive to standard two $2,000,000
lane width with curb, storm sewer and sidewalk.
30 Linn Street Reconstruction, This project is part of the downtown streetscape master plan. $1,935,000
Burlington To Iowa This project reconstructs Linn Street from Burlington Street to
Iowa Avenue. Project also improves sidewalk pavement,
addresses critical update to water main, replaces and
relocates storm sewer between Washington &Iowa.
31 Clinton Street Streetscape Improve Clinton Street Streetscape south of Burlington Street $1,500,000
consistent with the Riverfront Crossings Plan. Minor
pavement improvements and lane striping a part of project.
32 Kimball Road Reconstruction Reconstruct Kimball road from N. Gilbert Street to N. $3,480,000
Governor Street. Project includes 22 foot wide PCC street
and a 5 foot wide sidewalk on one side of the street, new 8"
DIP water main, new storm sewer, and sanitary service
improvements.
33 Interstate 80 Aesthetic Landscaping and aesthetic treatments in the Interstate 80 $300,000
Improvements corridor. The objective of this project is to mitigate the visual
impact of the addition of a third lane to 1-80 and to provide
cohesive and pleasing feel to the Iowa City corridor.
34 Towncrest Drive Reconstruction A private street that the property owners would dedicate the $600,000
right of way to the City, and the City will reconstruct. Parking
along and adjacent to the right of way will be reconfigured to
better facilitate vehicle movement and pedestrian safety.
646
City of Iowa City
Capital Improvement Program
Unfunded Projects
Project Name Description Unfunded Amt
35 Gilbert Street Functional Design- Obtain consulting services to provide a functional design of $60,000
Hwy 6 To Kirkwood Gilbert Street between Hwy 6& Kirkwood Avenue. The
functional design should take into account all previous design
work completed for the corridor.
36 Foster Road Elevation This project will reconstruct and elevate Foster Road from No $7,800,000
Name Street to Dubuque Road.
37 Camp Cardinal Blvd/Kennedy This project will construct a roundabout at Camp Cardinal $2,058,839
Parkway-Roundabout Boulevard/Kennedy Parkway. This project is intended for the
unfunded list of projects.
38 Kirkwood Ave to Capitol Street The extensions of these streets plays an important part in the $3,100,000
Connection overall development of the Riverfront Crossings area. It will
also improve access and the traffic circulation in this area.
This project does not include any costs necessary for the
property acquisitions.
39 Gilbert Street Lighting & This project will provide landscaping and street/pedestrian $975,000
Landscaping Improvements lighting on Gilbert Street from College Street to the Gilbert
Street Bridge over Ralston Creek
40 Washington Street Recon-Madison This project will reconstruct Washington Street from Madison $2,700,000
to Clinton Street to Clinton Street and will include new street pavement,
sidewalk, curb ramps, utility repairs/improvements and other
associated work.
41 Friendship Sidewalk Infill-5th Ave This project will construct a 5'wide ADA sidewalk on $210,000
to 7th Ave Friendship Street between 5th Ave and 7th Ave
42 Herbert Hoover Highway-Turn This project will construct dedicated left-turn lanes(or a $6,400,000
Lanes center left-turn lane)on Herbert Hoover Highway at American
Pharoah Drive, Hanks Drive and Thunder Gulch Road. This
project is intended to be placed on the unfunded list of
projects until the pending traffic study is complete.
43 Lakeside Drive Crosswalk This project generally includes the construction of a raised $240,000
Improvements midblock crosswalk on Lakeside Drive between Aniston
Street and Amber Lane at the Sycamore Greenway Trail
44 Linn Street Reconstruction This project includes the reconstruction of three blocks of $3,650,000
brick street along Linn Street from Bloomington Street to
Church Street
45 Park Road Reconstruction -Rocky Reconstruction of Park Road from Rocky Shore Drive to the $7,500,000
Shore to Riverside west project limits of the Gateway Project, approximately
Riverside Drive. This project will include new street
pavement, sidewalk, utility improvements and other
46 Kitty Lee Road SW Improvements This project is necessary to provide an adequate secondary $7,700,000
access for the future Carson Farms and other developments
in the area.
47 Ridgewood Lane Reconstruction This project includes complete reconstruction of Ridgewood $700,000
Lane and a portion of Virginia Drive, as well as water main
and storm sewer replacement.
3 -Transportation Services
48 Rock Island Railroad Depot Preparation of Old Rock Island Railroad Depot for Amtrak $5,381,000
Restoration service, including platform construction, lighting, utilities,
passenger information display,ticketing kiosks, canopy,
warming shelter, signage, parking, and accessibility
improvements.
49 Replacement of LED fixtures in Project to replace all LED fixtures in the Court Street $200,000
Parking Facilities Transportation Center, Capitol Street ramp, Dubuque Street
ramp, Tower Place ramp, Chauncey Swan Ramp, and fixtures
in other facilities as they age out of production.
647
City of Iowa City
Capital Improvement Program
Unfunded Projects
Project Name Description Unfunded Amt
4 - Ped & Bike Trails
50 Iowa River Trail, Highway 6 To This project will extend the Iowa River Trail from just north of $1,180,000
Sturgis Ferry Park Highway 6 to Sturgis Ferry Park on the west side of the Iowa
River.
51 Iowa River Trail, Gateway Segment Construction of a trail extension adjacent to(east)of the Iowa $500,000
River between Park Road and the University of Iowa
pedestrian bridge.
52 Windsor Ridge Trail Extension The project includes the extension of a 10'wide trail along $1,200,000
north Branch of Snyder Creek from Scott Boulevard to
American Legion Road.
53 Old Highway 218 Trail/Wide This project will construct an 8'wide sidewalk adjacent to Old $550,000
Sidewalk Highway 218 between Sturgis Ferry Park and McCollister
Boulevard.
54 Crandic Railroad Rails-To-Trails The project removes the existing Crandic tracks and $1,575,000
Project repurposes the existing corridor for a 10' multi-use trail
approximately between Oakdale Boulevard in Coralville to
Gilbert Street in Iowa City(approximately 6.1 miles). Iowa
City's portion of the project is approximately 1.75 miles.
55 Myrtle Ave Sidewalk Infill The project will construct sidewalk along the north side of $155,000
Myrtle Avenue between Greenwood Drive and Olive in order
to fill in a gap in the City's sidewalk network.
56 Willow Creek Trail-Phase lii Construct a trail from Willow Creek Drive, under Highway $870,000
One, around perimeter of airport,to connect with Iowa River
Corridor(IRC)Trail.
57 Willow Creek Trail-West Connect Willow Creek Trail from its current west terminus via $2,814,000
a tunnel under Highway 218, to connect with the trail in
Hunters Run Park and further west.
58 Fairmeadows Trail Addition of a loop trail and connections to the bikeways in the $125,000
surrounding neighborhood.
59 Southgate Ave-Iowa River Trail This project will construct a cul-de-sac at the west terminus of $300,000
Connector Southgate Ave as well as 8'wide trail connection from
Southgate Ave to the Iowa River Trail.
60 Napoleon-Riverfront Crossings Trail Replacement of the asphalt trail from Napoleon Park to $720,000
Segment Repl Riverfront Crossings Park with a 10'wide concrete trail (1.25
miles). This will include a new spur connecting the trail to
Southgate Ave
61 Whispering Meadows Trail Current trail infrastructure is reaching end of life and needs $250,000
Improvements replaced in order to continue to serve park users.
62 Stone Bridge Park Development Funding to develop new neighborhood parks in emerging or $275,000
underserved locations. 2026 improvements in soon to be
acquired location in the Stone Bridge Subdivisions to include
playground, shelter, or other park features.
5 -Wastewater
63 North Branch Dam Trunk Sewer This project extends easterly along Ralston Creek from the $3,860,000
North Branch Dam to Scott Boulevard.
64 Northeast Trunk Sewer Reconstruction of an under-sized sewer through the $5,221,000
northeast neighborhoods.
65 Sanitary Sewer Extension-Scott To This project includes the design and construction of a sanitary $790,000
Hickory Trail sewer trunk extension between Scott Boulevard and Hickory
Trail.
66 New Cold Storage Building Construct 90'by 40'covered roof area with open side similar $360,000
to the Sludge Storage area. Building to be the same
dimension of the existing cold storage building.
648
City of Iowa City
Capital Improvement Program
Unfunded Projects
Project Name Description Unfunded Amt
67 Geo-Thermal Hvac Conversion Project would include the conversion of the HVAC system to $300,000
Geo-Thermal. Installation of Geo-thermal loops, new pump
systems, new chiller, and improved controllers required to
operate the system.
68 Secondary Calrifier 5300-5400 This project will replace the rake mechanisms and drives for $864,000
Repairs Calrifiers C5300 and 5400 that were new in 2002 and part of
WWTP upgrades.
69 Heat for Cold Storage Building Project would require the addition of natural gas fired area $123,000
heaters. Initially the heat load would be enough to keep the
building above freezing.When the digester rehabilitation
project proceeds, glycol heating from the digester boilers
would be included that project. Glycol piping would be routed
under the parking lot and drive to the building to new heating
units.
70 Aeration Eqiuipment Improvements Replace the remaining mixers in the aeration trains 1 -4 with $2,978,000
Phase 1 high efficiency mixers matching those placed in Cell 9 of
trains 1-4 and replace mixers in the high strength tank. This
would be total of 30 mixers.
71 Aeration Eqiuipment Improvements Replace Lamson 300 HP Centrifugal Blower with a High- $1,911,000
Phase 2 (Lamson) Speed Turbo Blower including any ancillary equipment, pipe
modifications and PLC programing.We currently utilize
service contract for yearly maintenance for two existing high-
speed blowers installed.We would want to require service
contract for hte new high speed blowers once the warrenty
period had expired.
72 Hawkeye Lift Station Rehabilitation includes demolishing the existing building, $1,645,000
converting the station to a wet-well valve vault with surface
hatches for pump access, basket screening, new standby
generator, replace 20 year old pump, new controls,valve
vault with bypass capacity, new security fence, landscaping
and access road improvements. The station would be
plumbed for future expansion, but would not include
additional pumps.
73 Peninsula Control Panel and Pump The project includes the replacement of the control panel and $130,000
Improvement aquisistion of a redundent pump.
74 Effluent Water Pump Station Install a fourth Effluent Water Pump to serve the in plant $76,000
Improvements distribution system and soccer park irrigation system.Work
includes rebuilding of the Amiad filtration system.
75 UV Building and Storage Build a 40'x 60'structure over Ultra Violet disifection structure $1,100,000
for protection and for storage of the UV bank modules during
the off season. Project will include buillding heat and electrical
supply. Funds requested below are for design with
construction to follow in 2029.
76 Wastewater Division Master Plan Perform a master plan for the Wastewater Division looking $299,000
forward for the next 20 years. The study will include the
wastewater treatment plant, all sanitary lift stations, and the
sanitary sewer collection system.
6 -Water
77 West Side Ground Storage Construction of a two million gallon ground or elevated $15,000,000
Reservoir storage reservoir with associated pumping station and
generator west of US-218. Current land acquired for this
reservoir is southeast of the Slothower Rd at Hebl Ave
intersection.
649
City of Iowa City
Capital Improvement Program
Unfunded Projects
Project Name Description Unfunded Amt
78 Collector Well#1 Rehabilitation Clean two of the existing laterals and cap one existing lateral $3,000,000
of Collector Well#1. Install two new 12-inch laterals to
increase the production capacity of this raw water well.
79 Water Treatment Plant Filter#6 Add underdrains, granular media, controls, and $1,500,000
Buildout instrumentation to filter bay#6. This bay was left unfinished
to allow for future expanded production. The project will also
repair or replace a number of filter control valves. The project
will be informed by the Treatment Study.
80 Well Field Electrical Cable Replace aging medium voltage(13,200V)cabling and install $1,000,000
Replacement communication fiber to wells at the Water Plant and
Peninsula sites.
81 Lee/Highwood Street Water Main This is a water main replacement project with respective $1,000,000
Replacement street and sidewalk replacement at Lee Street and Highwood
Street. Approximately 550 feet of 6"cast-iron pipe(vintage
1951)will be replaced with 6" PVC pipe. Approximately 300
feet of PVC will be installed where no pipe has existed
previously.
82 Deforest Ave Water Main Approximately 500 feet of 6-inch cast-iron pipe(vintage 1958) $700,000
Replacement will be replaced with 500 feet of 8-inch PVC on the 900 block
of Deforest Avenue.
83 Giblin Drive Water Main This is a water main replacement project with respective $600,000
Replacement street and sidewalk replacement. Approximately 620 feet of 6
inch cast-iron pipe(vintage 1953)will be replaced with 8"
PVC.
84 Sixth Avenue Water Main This is a water main replacement project with respective $600,000
Replacement street and sidewalk replacement. Approximately 650 feet of 6
inch cast-iron pipe(vintage 1974)will be replaced with 8"
PVC.
85 Lime Lagoon Outlet Structure Modify the lagoon outlet structure to an open channel design. $500,000
Modifications This project will be informed by the Treatment Study.
86 Market Street Water Main -Madison Extend 20-inch water main from Madison to Clinton on Market $3,000,000
To Clinton St. Tie in 12-inch on Clinton St.to 16-inch at Bloomington St.
This project will be preceded by the abandonment of the 20-
inch main along the old Davenport St right-of-way between
dormitories.
87 Bloomington Gsr Decommissioning Decommission the Bloomington ground storage reservoir $ 500,000
within the University of Iowa Campus Parking Ramp and
return the space to the University of Iowa per the associated
28E agreement. The 28E agreement expires on December
31, 2038. (Resolution No. 88-176)
88 Soda Ash Replacement Remove the existing soda ash and ammonia chemical feed $ 1,000,000
systems. Replace the existing powdered soda ash feed
system with a liquid soda ash feed. The use of soda ash is
to increase alkalinity of the source water for lime softening
purposes. This is necessary if drawing from the river. This
project will be informed by the Nutrient Study.
89 Sand Pit Pumping Station Clean and inspect the laterals of the Sand Pit Pumping $ 1,000,000
Rehabilitation Station. Replace and repair the lateral isolation valves and
operators.
90 East Side Water Tower Construct a two million gallon ground or elevated storage $ 15,000,000
reservoir within the East Pressure Zone.
91 Sycamore Gsr Replacement Replace the two million gallon ground storage reservoir $ 15,000,000
located on Sycamore Street with a ground or elevated two
million gallon storage tank along McCollister Blvd.
650
City of Iowa City
Capital Improvement Program
Unfunded Projects
Project Name Description Unfunded Amt
92 Melrose&Westgate 16-Inch Water Install 16-inch water main parallel to the existing water main $ 6,000,000
Main on Melrose Ave from Dublin Rd to Westgate St and on
Westgate St from Melrose Ave to Benton St. This project
would reduce velocity headloss from the Emerald ground
storage reservoir to customers west of US-218, increasing
service pressure. This project will be evaluated by hydraulic
modeling after the West Side GSR project is completed.
93 Hvac System Replacement& Replace and upgrade aging HVAC equipment and controls at $ 2,500,000
Remove Process Area Heaters the water treatment facility. Remove gas overhead heaters
and associated gas lines, electrical, and exhaust piping. The
heaters are not used and in time pose a safety hazard.
94 Teeters Ct Water Main Replace approximately 410 linear feet of 6-inch 1950 cast $ 500,000
Replacement iron water main on Teeters Ct. The water main has
experienced three main breaks and services Lincoln
Elementary.
95 Hwy 6 (Industrial Park Rd To Replace approximately 1,400 linear feet of 12-inch 1971 $ 1,000,000
Riveria) ductile iron water main on Highway 6. The water main has
experienced two water main breaks. Due to the size of the
water main, it's proximity to the Sycamore reservoir, and 16-
inch water main on the north side of Highway 6, breaks tend
to cause large system disruptions.
96 Southlawn Dr Water Main Replace approximately 1,100 linear feet of 6-inch 1962 cast $ 700,000
Replacement iron water main on Southlawn Dr(800-900 blk). The water
main has experienced 10 main breaks and services Lucas
Elementary.
97 Pwf Water Material Outdoor Installation of paving and covered outdoor material storage $ 100,000
Covered Storage structures to protect water distribution materials from the
elements.
98 Water Plant And Gsr Gate Replace the (3)water plant site gates and the (3) GSR gates $ 100,000
Replacement (Rochester, Emerald, and Sycamore).
99 Highway 1 from Miller Ave to Replace approximately 400 feet of 1984 12-inch water main $ 700,000
Hudson Ave Water Main on Highway 1 between Miller Ave and Hudson Ave. The work
Replacement would also simplify the utility network in the area.
100 Hwy 6 from Rocky Shore Dr to Replace approximately 800 feet of 1994 16-inch water main $ 1,000,000
Newton Rd& Rocky Shore Dr from on Hwy 6 between Rocky Shore Dr and Newton Rd&replace
Hwy 6 to Dill St Water Main 400 feet of 1967 12-inch on Rocky Shore Dr from Hwy 6 to
Replacement Dill St.
101 Pleasant St from Cedar St to Replace approximately 350 feet of 1948 2-inch water main on $ 400,000
Davenport St Water Main Pleasant St from Cedar St to Davenport St
Replacement
7 -Stormwater
102 Carson Lake Regional Storm Water Construction of a regional storm water management facility on $1,160,000
the middle branch of Willow Creek immediately west of
Highway 218. This facility will serve development west of
Highway 218 and south of Rohret Road.
103 Riverfront Crossings Storm Sewer Storm sewer improvements in the Central Crossings Sub- $1,375,000
District.
104 Iowa Avenue Culvert Repairs This project will repair a box culvert that carries Ralston Creek $348,000
under Iowa Avenue.
105 N. Branch Basin Excavation Aerial mapping done for the update to the flood plain maps $135,000
revealed that sedimentation has consumed a portion of the
capacity of the facility. This basin is located in Hickory Hill
Park.
651
City of Iowa City
Capital Improvement Program
Unfunded Projects
Project Name Description Unfunded Amt
106 Olympic Court Storm Water Storm sewer retrofit to relieve localized flooding from storm $464,000
water runoff.
107 Sunset Street Storm Sewer The area just north and south of Kineton Green, east of $440,000
Sunset, has experienced backyard flooding and drainage
problems.
108 Riverside Drive&Arts Campus This will be a joint project with the University of Iowa to $1,000,000
Storm Sewer upgrade the Riverside Drive/Arts Campus storm sewer and
lift station to perform better during future floods.
8 - Parks & Recreation
109 Waterworks Park Boat Ramp This project is to add a boat ramp to access the Iowa River in $250,000
the northeast corner of Waterworks Park. Improvements
include a boat ramp, boat trailer parking, a boat dock, and an
access road.
110 Riverfront Crossings Park-Phase 4 Phase 4 of the Riverfront Crossings Park master plan adds a $1,353,000
new river access, an amphitheater, a kayak launch, and new
river trails.
111 Riverfront Crossings Park Restroom Construction of second restroom/shelter by Nature Play and $910,000
&Bridge second bridge to 2nd Street; also includes removing an
abandoned trunk sewer line.
112 Iowa River Trail, Benton To This project will extend the Iowa River Trail from Benton St to $1,700,000
Highway 6 Highway 6, on the west side of the Iowa River. Future
phases of the trail could extend to Sturgis Ferry Park and on
top of the west side levee to McCollister Blvd.
113 Lower City Park Master Plan Implement changes to make the park more resilient to $23,268,522
Improvements flooding. Follows from the 2015 master plan.
114 East Side Sports Complex Build out of a new 73 acre park on the City's east side. The $14,034,794
Improvements park includes expansion of various field sports as well as
serves as a neighborhood amenity. Follows from the 2015
master plan.
115 Scott Park Driveway and Parking Replace the chipseal driveway and parking area at Scott Park $275,000
with a concrete surface and reconfigure the lot to more
effeciently serve additional parking
116 Robert A. Lee Recreation Center Post 2021 Recreation Master Plan-moved RALRC pool and $4,060,000
Pool Filter& HVAC HVAC project to FY27, updated costs to replace RALRC
existing pool filtration system, add a UV disinfectant system,
upgrade deteriorated iron piping under deck,surge tank
replacment and add dehumidication HVAC system to bring
facility to current building code compliancy for air quality.
117 Thornberry and Rita's Ranch Dog This project will replace and or improve trails,fencing and $300,000
Park Improvements other amenities at Thornberry and Rita's Ranch Dog Parks.
Thornberry will include trail resurfacing and fencing repairs.
Rita's Ranch will include a new loop trail and fencing repairs.
Both parks may include other site amenity updates.
118 Court Hill Park Basketball Court Replace Court Hill Park Basketball Court and add accessible $100,000
Renovation path from trail.
119 Kickers Playground Replacement Replace one of the playgrounds at Kickers Soccer Fields. $150,000
120 Hickory Hill Park Scott Blvd Entrance, parking lot, restroom, and trail connections on $575,000
Entrance parcel number 1002477001 of Hickory Hill Park adjacent to
Scott Blvd.
652
City of Iowa City
Capital Improvement Program
Unfunded Projects
Project Name Description Unfunded Amt
121 South Hickory Hill Park Shelter Replace large picnic shelter in South Hickory Hill Park. $250,000
Replacement
122 Mercer Scanlon Floor Replacement Replacement of tile flooring through central section of Mercer- $300,000
Scanlon Building.
123 Riverfront Crossing Band Shell and Build a permanent band shell at north end of ellipse in $300,000
Storage Room Riverfront Crossing Park to accommodate performances in
the area and enclosure of the back end of the restroom
building to make a year round storage space for large event
equipment.
124 Community Garden Enhancements Upgrades and Maintenance for Wetherby and Kiwanis $300,000
Community Garden Spaces included adding accessible,
paved paths both to and within each garden, adding fencing
to deter deer, adding additional water sources and
composting areas. Chadek Green was recently completed
and Reno Street Park gardens will be addressed as part of
larger park renovation.
125 Oak Grove Park Renovations Oak Grove Park renovations including replacing aged $400,000
playground, replacing basketball court(full rebuild)and
adding paths for accessibility.
126 City Park Baseball Restroom Update and add capacity to restroom facilities for the City $500,000
Park Baseball fields.
127 Napoleon Park Softball Restroom Replace restroom/storage building at Napoleon Park Softball. $500,000
and Storage Remove and replace current structure with single user
restrooms and dedicated storage.
9 -Other Projects
128 Burlington Street Median Construct the Burlington Street median from Gilbert Street to $1,973,000
Madison Street. Project includes relocation of water and
sewer utilities. This project will require a traffic signal
preemption system. (Part of the Riverfront Crossings
amendment to City-University URA).
129 City Hall Relocation Relocate and expand/modernize City Hall and City Council $12,000,000
Chambers.
130 Police Evidence Storage Facility Construction of a permanent evidence storage facility. $929,000
131 Central Police Station Relocation Relocate and expand/modernize Central Police Station. $19,000,000
132 Fire Station#1 Relocation Relocate and expand/modernize Central Fire Station#1. $11,593,000
133 Fire Station#6 Construction of Fire Station#6 in the Southwest Planning $2,898,000
District.
134 Flood Buyouts This project will provide funds for the purchase of houses in $530,000
designated flood hazard buyout areas after FEMA and CDBG
buyout programs have ended.
135 Riverside Drive Redevelopment This project includes methane abatement, excavation, and fill $2,527,000
at the 7 acre site owned by the City at Riverside Dr. and Hwy
6. This site preparation would allow for marketing of this
property for commercial development.
136 Airport Equipment Shelter Snow removal equipment was previously stored in United $337,500
Hangar. Equipment Shelter would provide enclosed storage
for equipment.
137 Airport Perimeter Road Construction perimeter road for maintenance and fueling $267,700
vehicles to travel to south development area.
138 South Airport Site Development South General Aviation area site development with access $2,125,100
roadway and utilities.
653
City of Iowa City
Capital Improvement Program
Unfunded Projects
Project Name Description Unfunded Amt
139 Summit Street Historic Plan Streetscape and intersection elements through Summit Street $302,000
Historic District.
140 Traffic Signal Pre-Emption System This project will install a city-wide Geographic Information $1,221,000
System based traffic signal pre-emption system for
emergency vehicles. This system is necessary if the
Burlington St Median Project is constructed between Madison
St and Gilbert St.
141 Iowa Interstate Railroad Quiet The Quiet Zones project would be for design and $1,000,000
Zones implementation of required upgraded warning devices and
physical infrastructure(medians and gates)for four at-grade
street crossings. The upgrades would improve safety at each
crossing and reduce the need for trains to sound their horns.
142 Burlington Street Dam Modification of the Burlington Street Dam to address public $6,435,000
safety concerns, improve riverbank stability, improve fish
habitat, and create recreational opportunities.
143 Excavator for compost operations This machine would be used primarily in the compost and $280,000
wood chip facility at the landfill to assist in safely grinding
incoming materials.
144 Material Vending Machine-Remote Purchase and installation of two library material vending $300,000
145 ICPL Children's Room Shelving Remove original (built-in) media shelving along the interior $71,500
east wall of the Children's Room and replace with shelving
that can accommodate current formats and reflects modern
materials usage. New shelving will be modular and flexible to
allow for reuse in a larger,future renovation of the Children's
Room. Existing shelving was designed to hold CDs,which
were a significant part of the Children's circulating collection
for several years. The shelves have been modified multiple
times in an attempt to maximize their useful life.
Total -Unfunded Projects
$ 413,001,955
654
INTERNAL SERVICE FUNDS
F Equipment
Y Risk Management
Information Technology Services
2 Central Services
Health Insurance Reserve
0 Dental Insurance Reserve
2
6
655
EQUIPMENT FUND
The Equipment Fund is an internal service fund created to account for the City's fuel facility,
maintenance of the City's vehicle and equipment fleet, and the accumulation of funds for the
replacement of vehicles and equipment.
Internal customers and departments and other local governments are charged labor and parts
for the cost to repair vehicles and equipment by the City's fleet maintenance division. Those
charges are designed to cover the division's actual cost of service. Fuel has also been charged
at actual cost, however, starting in fiscal year 2015 a fuel surcharge was added to accumulate
savings for the future replacement of the new fuel facility. These funds are reported in the
replacement reserve assigned fund balance.
The Equipment Fund also charges departments for the replacement cost of their vehicles and
equipment. These charges are calculated at the estimated replacement cost less the estimated
resale value of the piece of equipment. Purchases of new vehicles and equipment are
budgeted in the departmental budgets. When new equipment is added, the departments are
then charged by the reserve for their future replacement.
The graph below represents the Equipment Fund's actual and projected fund balances.
Fund Balance(1)
$25,000,000 —
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$0 FY2023 FY2024 FY2025 FY2026 FY2027
0Designated for Equip $17,990,484 $20,676,170 10,196,168 12,017,128 12,385,298
■Unassigned $3,064,920 $2,519,096 $3,975,290 $2,698,746 $2,720,877
(1) FY25—FY27 are estimates.
656
The Equipment Fund's unassigned fund balance is budgeted to increase in fiscal year 2025 by
$131,850 or 5.2% from fiscal year 2024 to $2,650,946. This budgeted increase is due to
chargebacks expected to be greater than expenses. Unassigned fund balance is projected to
start increasing in future years as well to $2,698,746 in fiscal year 2026 and $2,705,877 in
fiscal year 2027. These increases are also due to the chargebacks expected to be greater than
the expenses.
Total fund balance is projected to be $21,980,774 in fiscal year 2025, a decrease of$1,214,492
or 5.2% over the previous fiscal year. The decrease in fund balance is due to the carryover of
equipment that was ordered in previous years but won't be received until fiscal year 2025. In
fiscal year 2026, the total fund balance is expected to decrease by $7,264,900 or 31.3.% which
is due to the construction of a new equipment maintenance facility. Fund balance growth is
expected to increase in fiscal year 2027 due to the previously mentioned chargebacks being
greater than anticipated expenses.
657
Equipment (8100 - 8101)
Fund Summary
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 20,152,789 $ 21,055,404 $ 20,811,558 $ 23,195,266 $ 2199809774 $ 14,715,874
Revenues:
Use Of Money And Property
Interest Revenues 354,553 649,083 185,000 185,000 1869000 185,000
Intergovernmental
Fed Intergovnt Revenue - 6,327 - - - -
Disaster Assistance 1,400 703 - - - -
Local 28E Agreements 699,326 583,861 656,300 656,300 6749800 574,800
Charges For Fees And Services
Refuse Charges 399 819 500 500 800 800
Miscellaneous
Intra-City Charges 6,961,889 7,346,432 7,652,800 7,807,600 794739400 7,622,868
Other Financial Sources
Sale Of Assets 210,505 227,740 160,000 160,000 1669000 165,000
Sub-Total Revenues 8,228,072 8,814,965 8,654,600 8,809,400 893999000 8,548,468
Transfers In:
Miscellaneous Transfers In 71,298 994,981 - - - -
Sub-Total Transfers In 71,298 994,981 - - - -
Total Revenues $ 8,299,370 $ 9,809,946 $ 8,654,600 $ 8,809,400 $ 893999000 $ 8,548,468
Expenditures:
General Fleet Maintenance 4,185,138 4,234,424 4,487,000 4,730,750 494879700 4,606,867
Non-Public Safety Radio System 591 228 - - - -
Equipment Replacement Reserves 2,139,728 2,465,922 3,407,700 5,293,142 394769200 3,566,300
Sub-Total Expenditures 6,325,457 6,700,574 7,894,700 10,023,892 799639900 8,173,167
Transfers Out:
Capital Project Fund 1,000,000 - 7,400,000 - 797009000 -
Miscellaneous Transfers Out 71,298 969,510 - -
Sub-Total Transfers Out 1,071,298 969,510 7,400,000 - 797009000 -
Total Expenditures&Transfers Out $ 7,396,755 $ 7,670,084 $ 15,294,700 $ 10,023,892 $ 1696639900 $ 8,173,167
Fund Balance,June 30 21,055,404 23,195,266 14,171,458 21,980,774 1497169874 15,091,175
Adjusted Fund Balance,June 30 21,055,404 23,195,266 14,171,458 21,980,774 1497169874 15,091,175
Restricted/Committed/Assigned 17,990,484 20,676,170 10,196,168 19,329,828 1290179128 12,385,298
Unassigned Balance $ 3,064,920 $ 2,519,096 $ 3,975,290 $ 2,650,946 $ 296989746 $ 2,705,877
% of Revenues 37% 26% 46% 30% 32% 32%
658
Division: Equipment Services
Activity: General Fleet Maintenalce(710510)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money ald Property
Interest Revenues 72,891 163,154 35,000 35,000 36,000 35,000
Intergovernmental
Fed Intergovnt Revenue - 6,327 - - - -
Disaster Assistalce 1,400 703 - - - -
Local 28E Agreements 699,326 583,861 656,300 656,300 674,800 574,800
Charges For Fees ald Services
Refuse Charges 399 819 500 500 800 800
Miscellaleous
Intra-City Charges 3,741,010 3,878,003 4,181,200 4,170,800 3,924,900 4,003,398
Total Revenues $ 4,515,026 $ 4,632,867 $ 4,873,000 $ 4,862,600 $ 4,636,600 $ 4,613,998
Expenditures:
Personnel 1,135,089 1,244,339 1,268,300 1,268,300 1,441,300 1,484,539
Services 714,594 747,330 635,200 740,200 689,100 702,882
Supplies 2,331,860 2,226,598 2,569,700 2,569,700 2,367,300 2,404,446
Capital Outlay 3,595 16,157 13,800 152,550 - 15,000
Total Expenditures $ 4,185,138 $ 4,234,424 $ 4,487,000 $ 4,730,750 $ 4,487,700 $ 4,606,867
Personnel Services-FTE 2023 2024 2026 2026 2026
Buyer I-Equipment 1.00 1.00 1.00 1.00 1.00
Equipment Assistant Superintendent 1.00 1.00 1.00 1.00 1.00
Equipment Superintendent 1.00 1.00 1.00 1.00 1.00
Mechalic I-Equipment 2.00 2.00 2.00 2.00 2.00
Mechalic 11-Equipment 3.00 3.00 3.00 3.00 4.00
Mechalic III-Equipment(Day) 1.00 1.00 1.00 1.00 1.00
Mechalic III-Equipment(Eve) 1.00 1.00 1.00 1.00 1.00
Parts/Inventory Clerk-Equip 1.00 1.00 1.00 1.00 1.00
Total Personnel 11.00 11.00 11.00 11.00 12.00
Capital Outlay 2026 2026 2026
Diagnostic Platform $ 12,000 $ 150,750 $
Office Furniture 1,800 1,800
Total Capital Outlay $ 13,800 $ 152,550 $
659
Division: Equipment Services
Activity: Non-Public Safety Radio System(710540)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Expenditures:
Services 591 228
Total Expenditures $ 591 $ 228 $ - $ $ $
Division: Equipment Services
Activity: Equipment Replacement Reserves (710520)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money ald Property
Interest Revenues 281,662 485,929 150,000 150,000 160,000 150,000
Miscellaleous
Intra-City Charges 3,220,879 3,468,429 3,471,600 3,636,800 3,648,600 3,619,470
Other Finalcial Sources
Sale of Assets 210,505 227,740 160,000 160,000 166,000 165,000
Total Revenues $ 3,713,046 $ 4,182,098 $ 3,781,600 $ 3,946,800 $ 3,863,600 $ 3,934,470
Expenditures:
Services 40,721 101,436 54,300 54,300 66,000 66,300
Capital Outlay 2,099,007 2,364,486 3,353,400 5,238,842 3,411,200 3,500,000
Total Expenditures $ 2,139,728 $ 2,465,922 $ 3,407,700 $ 5,293,142 $ 3,476,200 $ 3,566,300
Capital Outlay 2026 2026 2026
Automobiles 30,000 30,000 62,000
Other Vehicular Equipment 911,400 966,334 1,686,000
Snow Removal Equipment 52,000 100,000 11,200
Tractors 39,400 95,616 186,700
Other Vehicles&Trucks 2,320,600 4,046,892 1,467,300
Total Capital Outlay $ 3,353,400 $ 5,238,842 $ 3,411,200
660
RISK MANAGEMENT FUND
The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction
of assets; workplace accidents, errors and omissions; and natural disasters. During fiscal year
1988, the City established the Loss Reserve Fund, an internal service fund, to account for and
finance its uninsured risks of loss. Funds pay annual premiums to the Loss Reserve Fund based
on actuarial estimates of the amounts needed to pay prior and current-year claims and to establish
a reserve for catastrophic losses. Accumulated monies in the Loss Reserve Fund are available
to cover the self-insured retention amounts and any uninsured losses.
The Housing Authority Fund is insured under a separate policy with the Assisted Housing Risk
Management Association. All other funds participate in the Loss Reserve Fund. Nearly 95% of
the Risk Management Fund's revenue is from internal service charges to the other funds for
annual premiums.
For the fiscal year ending June 30, 2024 the City has purchased property, liability, and workers'
compensation insurance under the program that provides for a $100,000 self-insured retention
per occurrence on property losses (2% or $250,000 for wind or hail damage), and a $500,000
self-insured retention per occurrence on liability, and a $500,000 self-insured retention on
workers' compensation losses. Liability insurance provides coverage for claims in excess of the
aforementioned self-insured retention up to a maximum of $20.0 million annual aggregate of
losses paid.
Settled claims have not exceeded this commercial coverage in any of the past five fiscal years.
The City will seek bids to renew or replace its insurance coverage this spring for fiscal year 2025.
The fiscal year 2025 revised fund balance is $3,576,594 which is $444,500 or 11.1% lower than
the fiscal year 2024 ending fund balance. The fund balance is expected to slightly decrease over
the next two years; however, the change in fund balance is entirely dependent on the amount of
claims paid.
661
Risk Management Reserve (8200)
Fund Summary
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 4,058,071 $ 4,257,231 $ 3,370,956 $ 4,021,094 $ 396769694 $ 3,426,294
Revenues:
Use Of Money And Property
Interest Revenues 123,031 214,103 50,000 50,000 609000 50,000
Miscellaneous
Intra-City Charges 1,118,453 1,025,114 1,029,000 1,029,000 196209000 1,652,400
Other Miscellaneous Revenue 153,766 564,325 47,200 47,200 149100 14,100
Sub-Total Revenues $ 1,395,250 $ 1,803,542 $ 1,126,200 $ 1,126,200 $ 196849100 $ 1,716,500
Transfers In:
Miscellaneous Transfers In - 4,168 - - - -
Sub-Total Transfers In - 4,168 - - - -
TotalRevenues&Transfers $ 1,395,250 $ 1,807,710 $ 1,126,200 $ 1,126,200 $ 196849100 $ 1,716,500
Expenditures:
Risk Management Loss Reserve 1,196,090 2,043,847 1,320,700 1,570,700 198349400 1,873,784
Total Expenditures $ 1,196,090 $ 2,043,847 $ 1,320,700 $ 1,570,700 $ 198349400 $ 1,873,784
Fund Balance,June 30 4,257,231 4,021,094 3,176,456 3,576,594 394269294 3,269,010
Restricted/Committed/Assigned - - - - - -
Unassigned Balance $ 4,257,231 $ 4,021,094 $ 3,176,456 $ 3,576,594 $ 394269294 $ 3,269,010
% of Revenues 305% 223% 282% 318% 203% 190%
662
Finance Department
Division: Risk Management
Activity: Risk Management(310600)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 123,031 214,103 50,000 50,000 60,000 50,000
Miscellaneous
Intra-City Charges 1,118,453 1,025,114 1,029,000 1,029,000 1,620,000 1,652,400
Other Miscellaneous Revenue 153,766 564,325 47,200 47,200 14,100 14,100
Total Revenues $ 1,395,250 $ 1,803,542 $ 1,126,200 $ 1,126,200 $ 1,684,100 $ 1,716,500
Expenditures:
Personnel 230,207 358,089 251,600 251,600 269,600 277,688
Services 959,508 1,684,819 1,049,500 1,299,500 1,646,600 1,576,512
Supplies 1,561 939 19,600 19,600 19,200 19,584
Capital Outlay 4,814 - - - - -
Total Expenditures $ 1,196,090 $ 2,043,847 $ 1,320,700 $ 1,570,700 $ 1,834,400 $ 1,873,784
Personnel Services-FTE 2023 2024 2026 2026 2026
Finance Director 0.05 0.05 0.05 0.05 0.06
Occ Safety&Trng Spec 1.00 1.00 1.00 1.00 1.00
Revenue& Risk Manager 0.50 0.50 0.50 0.50 0.60
Risk& Finance Assistant 0.25 0.25 0.25 0.25 0.26
Total Personnel 1.80 1.80 1.80 1.80 1.80
663
INFORMATION TECHNOLOGY SERVICES FUND
The Information Technology Services (ITS) fund is an internal service fund that accounts for the
cost of providing computer and computer related services to the City's departments. Those
services include personal computer support and replacement, network and internet support,
fiber optic networking, file server management, telephone administration and support, computer
programming and application support, and Geographical Information System (GIS)
administration and support.
Internal customers are charged annual service fees depending on the number of devices they
use, how many users they have, how many phone sets they have, how much storage they use,
and other factors. Internal customers are also responsible for budgeting funds for new
computer equipment; however, internal service charges are then charged by the ITS fund for
the service and replacement of that equipment. The ITS Fund includes a replacement reserve to
save and restrict funds for the replacement of computer equipment that costs more than $5,000.
The ITS fund has an estimated ending fund balance of$3,268,999 at the end of fiscal year 2025.
This is a decrease of$611,215 or 15.8% from fiscal year 2024. This is primarily due to a
reduction in the chargeback revenue to decrease ITS reserves.
Fund balance is expected to decrease in fiscal year 2026 by $174,200 or 4.2%. This decrease is
primarily due to the chargeback revenue being less than the ITS expenditures. The estimated
fund balance designated for equipment replacement is $2,037,292 in fiscal year 2024, $1,971,126
in fiscal year 2025, and $2,054,526 in fiscal year 2026.
664
Information Technology Services (8300 - 8301)
Fund Summary
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 3,967,709 $ 4,158,200 $ 3,790,895 $ 3,880,214 $ 392689999 $ 3,094,799
Revenues:
Use Of Money And Property
Interest Revenues 104,722 196,463 40,000 40,000 409000 40,000
Intergovernmental
Federal Intergovernmental Revenue - 1,703 - - - -
Disaster Assistance - 189 - - - -
Charges For Fees And Services
Miscellaneous Charges For Services 26,459 27,997 26,500 26,500 289000 28,000
Miscellaneous
Intra-City Charges 2,942,020 2,782,383 2,701,101 2,701,101 391469600 3,421,680
Other Miscellaneous Revenue 593 2,074 600 600 - -
Other Financial Sources
Sale Of Assets 2,464 2,957 - - - -
Sub-Total Revenues 3,076,258 3,013,766 2,768,201 2,768,201 392139600 3,489,680
Transfers In:
Miscellaneous Transfers In 159,851 369,865 - - - -
Sub-Total Transfers In 159,851 369,865 - - - -
Total Revenues $ 3,236,109 $ 3,383,631 $ 2,768,201 $ 2,768,201 $ 392139600 $ 3,489,680
Expenditures:
Information Technology 2,545,810 2,796,407 2,717,380 2,919,150 299879400 3,012,329
Info Technology Equipment Replacement 239,957 418,037 357,808 360,266 3009300 375,102
Sub-Total Expenditures 2,785,767 3,214,444 3,075,188 3,279,416 392879700 3,387,431
Transfers Out:
Capital Project Fund 100,000 100,000 100,000 100,000 1009000 100,000
Misc Transfers Out 159,851 347,173 - - - -
Sub-Total Transfers Out 259,851 447,173 100,000 100,000 1009000 100,000
Total Expenditures&Transfers Out $ 3,045,618 $ 3,661,617 $ 3,175,188 $ 3,379,416 $ 393879700 $ 3,487,431
Fund Balance,June 30 4,158,200 3,880,214 3,383,908 3,268,999 390949799 3,097,048
Restricted/Committed/Assigned 1,767,939 2,037,292 1,415,189 1,971,126 290649626 2,063,124
Unassigned Balance $ 2,390,261 $ 1,842,922 $ 1,968,719 $ 1,297,873 $ 190409273 $ 1,033,924
78% 61% 71% 47% 32% 30%
665
Division: Information Technology Services
Activity: Information Technology Services (310500)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 104,722 196,463 40,000 40,000 40,000 40,000
Intergovernmental
Federal Intergovernmental Revenue - 1,703 - - - -
Disaster Assistance - 189 - - - -
Charges For Fees And Services
Miscellaneous Charges For Services 26,459 27,997 26,500 26,500 28,000 28,000
Miscellaneous
Intra-City Charges 2,647,760 2,442,166 2,407,001 2,407,001 2,761,800 3,037,980
Other Miscellaneous Revenue 593 2,074 600 600 - -
Other Financial Sources
Sale Of Assets 2,464 2,957 - - - -
Total Revenues $ 2,781,998 $ 2,673,549 $ 2,474,101 $ 2,474,101 $ 2,829,800 $ 3,105,980
Expenditures:
Personnel 1,306,579 1,401,212 1,517,220 1,517,220 1,618,100 1,666,643
Services 625,303 656,600 551,700 753,470 670,600 684,012
Supplies 541,898 564,661 648,460 648,460 648,700 661,674
Capital Outlay 72,030 173,934 - - 60,000 -
Total Expenditures $ 2,545,810 $ 2,796,407 $ 2,717,380 $ 2,919,150 $ 2,987,400 $ 3,012,329
Personnel Services-FTE 2023 2024 2026 2026 2026
Application Specialist 1.00 1.00 1.00 1.00 1.00
Data Base Administrator 1.00 1.00 - - -
GIS Coordinator 1.00 1.00 1.00 1.00 1.00
I.T.S. Coordinator 1.00 1.00 1.00 1.00 1.00
Operations Clerk-I.T.S. 0.80 0.80 0.80 0.80 0.80
P.C.Technician 1.00 1.00 1.00 1.00 1.00
Security Analyst - - 1.00 1.00 1.00
Solutions Architect 1.00 1.00 1.00 1.00 1.00
Sr Systems Engineer 1.00 1.00 1.00 1.00 1.00
Systems Engineer 1.00 1.00 2.00 2.00 2.00
Voice/Data Network Analyst 1.00 1.00 1.00 1.00 1.00
Total Personnel 9.80 9.80 10.80 10.80 10.80
Capital Outlay 2026 2026 2026
Server Software 60,000
$ $ $ 60,000
666
Division: Information Technology Services
Activity: Information Technology Equipment Replacement(310581)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Intra-City Charges 294,260 340,217 294,100 294,100 383,700 383,700
Total Revenues $ 294,260 $ 340,217 $ 294,100 $ 294,100 $ 383,700 $ 383,700
Expenditures:
Services 267 311 100 100 100 102
Supplies - 42,637 - - - -
CapitalOutlay 239,690 375,089 357,708 360,166 300,200 375,000
Total Expenditures $ 239,957 $ 418,037 $ 357,808 $ 360,266 $ 300,300 $ 375,102
Capital Outlay 2026 2026 2026
File Servers 70,145 70,145 -
Server&Storage Node - - 64,400
Network Switches/Firewalls 252,276 252,276 226,600
P.C. Hardware 20,123 20,123 20,300
Printers 15,164 15,164 -
Server Hardware - 2,458 -
Total Capital Outlay $ 357,708 $ 360,166 $ 300,200
667
CENTRAL SERVICES FUND
The Central Services internal service fund provides services to internal clients/staff and
other local governments in the following areas:
• Mailroom processing of outgoing City Mail, UPS, and Fed-Ex
• Procurement of City copiers and maintenance contracts
The cost of these services is recovered through service charges to the internal clients and
to other local governments for the services that they consume. Funds are also retained for
the replacement of copy machines on a regularly scheduled basis.
Total fiscal year 2026 budgeted revenue is $179,700, and internal service fund charges
make up 97.2% of the fund's revenue. Budgeted revenue in fiscal year 2026 is an
increase of 25.0% from fiscal year 2025 budgeted revenue of$143,800.
The Central Services fund has an estimated ending fiscal year 2025 fund balance of
$640,294. This is a $293,652 decrease from fiscal year 2024. The fiscal year 2026
estimated ending fund balance is $620,694 which is a decrease of 3.1% from fiscal year
2025 ending fund balance. The changes in fund balance are primarily the accumulation of
replacement funds for copy machines versus what is spent on replacement during the
given year and trying to decrease the fund balance.
668
Central Services (8400)
Fund Summary
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 814,624 $ 877,316 $ 897,601 $ 933,946 $ 6409294 $ 620,694
Revenues:
Use Of Money And Property
Interest Revenues 24,343 45,520 5,000 5,000 69000 5,000
Miscellaneous
Intra-City Charges 237,851 180,642 138,800 138,800 1749700 192,170
Sub-Total Revenues $ 262,194 $ 226,162 $ 143,800 $ 143,800 $ 1799700 $ 197,170
Transfers In:
Miscellaneous Transfers In - 1,158 - - - -
Sub-Total Transfers In - 1,158 - - - -
Total Revenues&Transfers $ 262,194 $ 227,320 $ 143,800 $ 143,800 $ 1799700 $ 197,170
Expenditures:
Central Services 199,502 170,690 218,900 237,452 1999300 202,810
Sub-Total Expenditures 199,502 170,690 218,900 237,452 1999300 202,810
Transfers Out:
Capital Project Fund - - - 200,000 - -
Sub-Total Transfers Out - - - 200,000 - -
Total Expenditures&Transfers Out $ 199,502 $ 170,690 $ 218,900 $ 437,452 $ 1999300 $ 202,810
Fund Balance,June 30 877,316 933,946 822,501 640,294 6209694 615,054
Adjusted Fund Balance,June 30 877,316 933,946 822,501 640,294 6209694 615,054
Restricted/Committed/Assigned - - - - - -
Unassigned Balance $ 877,316 $ 933,946 $ 822,501 $ 640,294 $ 6209694 $ 615,054
% of Revenues 335% 413% 572% 445% 346% 312%
669
Finance Department
Division: Purchasing
Activity: Central Services (310300)
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Revenues:
Use Of Money And Property
Interest Revenues 24,343 45,520 5,000 5,000 6,000 5,000
Miscellaneous
Intra-City Charges 237,851 180,642 138,800 138,800 174,700 192,170
Total Revenues $ 262,194 $ 226,162 $ 143,800 $ 143,800 $ 179,700 $ 197,170
Expenditures:
Personnel 43,599 37,975 48,300 48,300 32,400 33,372
Services 109,263 114,360 128,100 128,100 126,800 129,336
Supplies 419 137 500 500 100 102
Capital Outlay 46,221 18,218 42,000 60,552 40,000 40,000
Total Expenditures $ 199,502 $ 170,690 $ 218,900 $ 237,452 $ 199,300 $ 202,810
Personnel Services-FTE 2023 2024 2026 2026 2026
Purchasing Assistant 0.50 0.50 0.50 0.50 0.60
Total Personnel 0.50 0.50 0.50 0.50 0.60
Capital Outlay 2026 2026 2026
Copiers 42,000 60,552 40,000
Total Capital Outlay $ 42,000 $ 60,552 $ 40,000
670
HEALTH INSURANCE RESERVE
The City maintains insurance reserves for permanent employees' health care coverage.
The health insurance plan is partially self-insured, with a stop-loss policy which provides
coverage for claims in excess of $125,000 per employee. Operating funds and
participating employees are charged premiums which are deposited into the Health
Insurance Reserve Fund. The City reimburses a health insurance provider for actual
medical costs incurred plus a claims processing/ administrative fee.
The State of Iowa requires all public entities which maintain a self-funded health
insurance plan file an annual certificate of compliance with the Iowa Insurance
Commissioner, along with an independent actuarial opinion and financial statement
which demonstrate that the plan continues to meet the requirements of Iowa Code
509A.14-.15 as well as applicable provisions of the Iowa administrative code.
In fiscal year 2024, health insurance premiums increased by 8.16%, and in fiscal year
2025, premiums increased by 4.96%. Premiums are budgeted to increase by 10.00% in
fiscal year 2026.
Increases in employee contributions have been negotiated as shown in the following
table:
Health Insurance Plan: FY2023 FY2024 FY2025 FY2026 FY2027
Single Deductible $ 800 $ 800 $ 800 $ 800 $ 800
Family Deductible 1,600 1,600 1,600 1,600 1,600
Single Out-of-Pocket Max 1,300 1,300 1,300 1,300 1,300
Family Out-of-Pocket Max 2,600 2,600 2,600 2,600 2,600
Single Contribution/Month (1) 11% of cost 11% of cost 12% of cost 12% of cost 12%of cost
Family Contribution/Month (1) 11% of cost 11% of cost 12% of cost 12% of cost 12%of cost
(1) Police premiums will be 11%of cost for Single&Family Contributions/Month in FY2023 and FY2024;
premiums will be 12%of cost in FY2025 and budgeted to be 12%of cost for FY2026&FY2027.
Fire premiums will be 11%of cost for Single&Family Contributions/Month starting in FY2023,FY2024&FY2025;
premiums will be budgeted 11%of cost in FY2026 and FY2027.
AFSCME&Non-union premiums will be 11%of cost for Single&Family Contributions/Month in FY2023 and FY2024;
premiums will be 12%of cost in FY2025 and budgeted to be 12%of cost for FY2026&FY2027.
The fiscal year 2025 estimated ending fund balance is estimated at $21,509,839. This is
an increase of $2,095,100 or 10.8% from the fiscal year 2024 ending fund balance of
$19,414,739. For fiscal year 2026, the fund balance is expected to increase to
$23,008,039 which is an increase of$1,498,200 or 7.0%.
Restricted/assigned fund balance represents the City's Net OPEB Obligation. The City's
Net OPEB obligation at June 30, 2024 was $9,523,167. This increased by $793,074 or
9.1% over the fiscal year 2023 restricted/assigned fund balance due to increases in
actual experience, assumptions, interest, and service cost estimates.
671
Health Insurance Reserve (8500)
Fund Summary
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 14,435,853 $ 16,400,412 $ 17,515,941 $ 19,414,739 $ 2196099839 $ 23,008,039
Revenues:
Use Of Money And Property
Interest Revenues 334,165 666,785 180,000 180,000 1809000 180,000
Charges For Fees And Services
Miscellaneous Charges For Services 555,574 540,200 555,600 555,600 6409200 567,210
Miscellaneous
Intra-City Charges 11,734,603 12,408,436 13,618,000 13,618,000 1396249000 13,929,720
Total Revenues $ 12,624,342 $ 13,615,421 $ 14,353,600 $ 14,353,600 $ 1492449200 $ 14,676,930
Expenditures:
Services 10,659,783 10,600,874 12,257,500 12,257,500 1297469000 13,382,250
Supplies - 220 1,000 1,000 19000 1,020
Total Expenditures $ 10,659,783 $ 10,601,094 $ 12,258,500 $ 12,258,500 $ 1297469000 $ 13,383,270
Fund Balance,June 30 16,400,412 19,414,739 19,611,041 21,509,839 2390089039 24,301,699
Restricted/Committed/Assigned 8,730,093 9,523,167 8,730,093 9,523,167 996239167 9,523,167
Unassigned Balance $ 7,670,319 $ 9,891,572 $ 10,880,948 $ 11,986,672 $ 1394849872 $ 14,778,532
% of Revenues 61% 73% 76% 84% 96% 101%
672
DENTAL INSURANCE RESERVE
The City provides dental coverage for permanent employees and maintains insurance
reserves for this purpose. The City's dental insurance plan is self-insured. Operating
funds and participating employees are charged premiums which are deposited into the
Dental Insurance Reserve Fund. The City reimburses a dental insurance provider for
actual costs incurred plus a claims processing/ administrative fee.
For non-union and AFSCME employees, the covered benefits are $1,500 per eligible
member. For police union and fire union employees, covered benefits are $500 per
eligible member.
The Dental Insurance Reserve's fund balance at the end of fiscal year 2025 is expected
to be $650,842 or $52,900 higher than the fiscal year 2024 ending fund balance. This is
an increase of 8.8%. Fund balance is expected to increase in fiscal year 2026 to
$701,642, which is an increase of$50,800 or 7.8%.
673
Dental Insurance Reserve (8600)
Fund Summary
2023 2024 2026 2026 2026 2027
Actual Actual Budget Revised Budget Projected
Fund Balance,July 1 $ 469,246 $ 529,317 $ 577,737 $ 597,942 $ 6609842 $ 701,642
Revenues:
Use Of Money And Property
Interest Revenues 14,757 28,817 2,000 2,000 29000 2,000
Charges For Fees And Services
Miscellaneous Charges For Services 20,092 18,975 20,100 20,100 199000 19,000
Miscellaneous
Intra-City Charges 412,114 419,978 441,000 441,000 4409000 448,800
Total Revenues $ 446,963 $ 467,770 $ 463,100 $ 463,100 $ 4619000 $ 469,800
Expenditures:
Services 386,892 399,145 410,200 410,200 4109200 418,404
Total Expenditures $ 386,892 $ 399,145 $ 410,200 $ 410,200 $ 4109200 $ 418,404
Fund Balance,June 30 529,317 597,942 630,637 650,842 7019642 753,038
Restricted/Committed/Assigned - - - - - -
Unassigned Balance $ 529,317 $ 597,942 $ 630,637 $ 650,842 $ 7019642 $ 753,038
% of Revenues 118% 128% 136% 141% 162% 160%
674
STATISTICS
US Census Data
F Revenue Comparisons
Y Property Tax Levies
Property Tax Valuations
2 Principal:
Taxpayers
0 Employers
2 Sewer Customers
Water Customers
6 Operating Indicators
Department Statistics:
Police
Fire
Library
Senior Center
Transportation Services
Neighborhood & Development
Services
675
US Census Data
Iowa City Johnson Iowa
Count
Population
Population estimates,July 1,2023,(V2023) 75,678 157,528 3,207,004
Population estimates base,April 1,2020,(V2023) 74,825 152,862 3,190,427
Population,percent change-April 1,2020(estimates base)to July 1,2023,(V2023) 1.10% 3.10% 0.50
Population,Census,April 1,2020 74,828 152,854 3,190,369
Population,Census,April 1,2010 67,862 130,882 3,046,355
Age and Sex
Persons under 5 years,percent 4.30% 5.20% 5.80%
Persons under 18 years,percent 14.40% 19.10% 22.80%
Persons 65 years and over,percent 11.50% 13.80% 18.60
Female persons,percent 50.40% 50.40% 49.90%
White alone,percent 75.90% 81.90% 89.60%
Black or African American alone,percent (a) 8.50% 8.70% 4.50%
American Indian and Alaska Native alone,percent (a) 0.30% 0.40% 0.60%
Asian alone,percent (a) 7.90% 6.20% 2.70%
Native Hawaiian and Other Pacific Islander alone,percent (a) 0.00% 0.10% 0.30
Two or More Races,percent 5.20% 2.70% 2.20
Hispanic or Latino,percent (b) 6.70% 6.80% 7.40%
White alone,not Hispanic or Latino,percent 73.20% 75.90% 83.10
Veterans,2018-2022 2,084 4,826 171,836
Foreign born persons,percent,2018-2022 13.70% 11.00% 5.60%
Housing
Housing Units,July 1,2023,(V2023) X 69,454 1,449,340
Owner-occupied housing unit rate,2018-2022 46.30% 59.10% 71.50%
Median value of owner-occupied housing units,2018-2022 $256,600 $277,800 $181,600
Median selected monthly owner costs-with a mortgage,2018-2022 $1,757 $1,878 $1,444
Median selected monthly owner costs-without a mortgage,2018-2022 $669 $667 $572
Median gross rent,2018-2022 $1,077 $1,086 $914
Building Permits,2023 X 1,236 11,230
Households,2018-2022 30,544 61,414 1,290,139
Persons per household,2018-2022 2.25 2.38 2.4
Living in same house 1 year ago,percent of persons age 1 year+,2018-2022 69.90% 76.60% 86.30
Language other than English spoken at home,percent of persons age 5 years+,2018-2022 19.10% 15.90% 8.70
Households with a computer,percent,2018-2022 96.50% 96.30% 92.70%
Households with a broadband Internet subscription,percent,2018-2022 87.60% 89.40% 86.30%
Education
High school graduate or higher,percent of persons age 25 ears+,2018-2022 96.80% 96.00% 93.00%
Bachelor's degree or higher,percent of persons age 25 ears+,2018-2022 59.80% 54.10% 30.30
Health
With a disability,under age 65 years,percent,2018-2022 6.90% 6.50% 8.40
Persons without health insurance,under age 65 years,percent 6.00% 5.00% 5.40
Economy
In civilian laborforce,total,percent of population age 16 ears+,2018-2022 67.60% 69.60% 66.50%
In civilian laborforce,female,percent of population age 16 ears+,2018-2022 65.20% 66.70% 62.30%
Total accommodation and food services sales,2017 $1,000 c 185,389 D 7,110,658
Total health care and social assistance receipts/revenue,2017 $1,000 c 2,421,811 2,629,594 22,419,847
Total transportation and warehousing receipts/revenue,2017 $1,000 c 34,961 854,606 8,913,447
Total retail sales,2017 $1,000 c 1,167,170 2,264,682 50,063,082
Total retail sales per capita,2017 c $15,378 $15,128 $15,925
Mean travel time to work(minutes),workers age 16 ears+,2018-2022 17.7 19.7 19.6
Median household income in 2022 dollars),2018-2022 $54,879 $72,977 $70,571
Per capita income in past 12 months in 2022 dollars),2018-2022 $34,820 $42,175 $37,949
Persons in poverty,percent 26.70% 15.30% 11.00
Total employer establishments,2022 X 3,510 83,560
Total employment,2022 X 69,188 1,386,299
Total annual payroll,2022 $1,000 X 3,514,605 74,805,280
Total employment,percent change,2021-2022 X 3.20% 2.50%
Total nonem to er establishments,2021 X 10,840 220,690
All employer firms,Reference year 2017 1,224 2,591 61,849
Men-owned employer firms,Reference year 2017 596 1,344 35,303
Women-owned employer firms,Reference year 2017 226 434 9,377
Minority-owned employer firms,Reference year 2017 27 113 2,395
Nonminori -owned em to erfirms,Reference year 2017 954 2,064 53,664
Veteran-owned employer firms,Reference year 2017 53 138 3,965
Nonveteran-owned employer firms,Reference year 2017 905 2,006 50,337
Geography
Population per square mile,2020 2,923.30 249.4 57.1
Population per square mile,2010 2,713.30 213.1 54.5
Land area insquare miles,2020 25.6 613 55,853.42
Land area insquare miles,2010 25.01 614.04 55,857.13
Methodology differences may exist between data sources,and so estimates from different sources are not comparable.
Some estimates presented here come from sample data,and thus have sampling errors that may render some apparent
differences between geographies statistically indistinguishable.
The vintage year(e.g.,V2023)refers to the final year of the series(2020 thru 2023).Different vintage years of estimates
are not comparable.
(a)Includes persons reporting only one race
(b)Hispanics may be of any race,so also are included in applicable race categories
(c)Economic Census-Puerto Rico data are not comparable to U.S.Economic Census data
Source:US Census Bureau-QuickFacts
https://www.census.gov/quickfacts/fact/table/lA,johnsoncountyiowa,iowacitycityiowa/PST045221
676
Revenue Comparisons
Revenue Comparisons are done on the ten (10) largest cities in Iowa and our neighboring
cities of Coralville and North Liberty.
Property Tax Rate Comparison
(Levy Rate per$1,000 Valuation
FY25 FY25/FY24
City Tax Rate Rank %Change
Waterloo 22.074 1 11.88%
Council Bluffs 17.855 2 -2.22%
Davenport 16.611 3 -1.01%
Des Moines 16.610 4 0.00%
Sioux City 16.541 5 4.92%
Cedar Rapids 16.466 6 1.35%
Iowa City 15.633 7 0.00%
Coralville 14.550 8 1.66%
North Liberty 11.371 9 -0.70%
West Des Moines 10.850 10 -0.46%
Ames 1 10.094 1 11 1 -1.04%
Dubuque 1 9.926 1 12 1 0.25%
FY2025 Estimated General Fund Revenue
FY2025 Adopted Budget
Debt Per Per
Transfers Proceeds/ Total Capita Cap.
City Revenues In Asset Sales Revenues Revenue* Rank
Dubuque $81,454,113 $13,202,538 $63,108 $94,719,759 $1,587.47 1
Coralville $27,213,352 $5,967,837 $1,000 $33,182,189 $1,486.79 2
Council Bluffs $60,632,899 $19,873,861 $0 $80,506,760 $1,281.98 3
West Des Moines $77,552,085 $9,678,278 $32,000 $87,262,363 $1,269.77 4
Cedar Rapids $125,759,952 $47,686,521 $150,000 $173,596,473 $1,260.59 5
Sioux City $71,278,201 $30,886,189 $121,881 $102,286,271 $1,192.19 6
Des Moines $168,997,394 $67,551,539 $17,017,000 $253,565,933 $1,184.15 7
Waterloo $62,177,223 $15,657,396 $85,000 $77,919,619 $1,157.55 8
Iowa City $62,112,328 $13,753,900 $420,900 $76,287,128 $1,019.50 9
North Liberty $16,138,651 $3,967,810 $0 $20,106,461 $981.81 10
Davenport $67,098,421 $27,188,107 $0 $94,286,528 $926.89 11
Ames $35,848,041 $9,872,716 $0 $45,720,757 $688.29 12
677
Hotel/Motel Tax Revenues
FY2024 Receipts
City* EffectiveDate Receipts
Des Moines 4/1/1979 8,954,639
West Des Moines 4/1/1979 5,088,138
Cedar Rapids 4/1/1979 4,228,066
Davenport 4/1/1981 3,270,883
Council Bluffs 4/1/1979 3,060,723
Coralville 7/1/1983 3,052,864
Dubuque 4/1/1979 2,814,272
Ames 4/1/1988 2,762,285
Sioux City 4/1/1979 2,728,361
Iowa City 4/1/1983 2,043,186
Waterloo 4/1/1981 1,553,400
North Liberty 7/1/2008 107,663
*All cities listed impose the state allowed maximum rate of 7%
Source: Iowa Department of Revenue
Utility Franchise Tax Rates (as of September 11, 2024)
Franchise
City Fee Rate
Davenport 0%
West Des Moines 0%
Ames 0%
Coralville 1%
Iowa City 1%
Council Bluffs 2%
Cedar Rapids 3%
North Liberty 3%
Waterloo 4%
Des Moines 5%
Dubuque 5%
Sioux City 5%
Utility Rates (Residential Monthly Billing - July 1, 2024)
City Water Sewer Refuse Storm Total Ranking
Davenport $61.55 $63.44 $19.23 $3.25 $147.47 1
Des Moines $41.27 $54.92 $24.98 $18.20 $139.37 2
Dubuque $38.96 $54.65 $23.16 $10.50 $127.27 3
North Liberty $45.48 $53.76 $19.50 $2.00 $120.74 4
Cedar Rapids $40.97 $41.71 $22.53 $8.08 $113.29 5
West Des Moines $44.15 $43.73 $16.42 $8.90 $113.20 6
Ames* $38.20 $39.65 $30.00 $5.20 $113.05 7
Sioux City** $38.20 $55.20 $16.50 $1.60 $111.50 8
Iowa City $37.41 $38.62 $26.00 $5.50 $107.53 9
Council Bluffs $34.63 $50.89 $21.00 $0.00 $106.52 10
Coralville $27.04 $40.151 $23.501 $3.00 $93.69 11
Waterloo $22.69 $36.191 $20.751 $5.00 $84.63 12
Ames residents use commerical haulers for refuse pickup. This is an average monthly charge
for commercial haulers in the area.
Sioux City calculates stormwater charge based upon a runoff weighting factor and lot size for
single family homes. $1.60 is an monthly average for a single family home.
678
Property Tax Levies
Property Tax History - All Direct and Overlapping Governments
(per $1,000 assessed valuation)
Iowa City Kirkwood State City of Iowa City
Collection Community Johnson Residential
Year School County* Community of Iowa Total Percentage Rollback
District College Iowa City of Total
2012-13 14.073 7.075 1.079 0.003 17.269 39.499 43.7 50.7518
2013-14 13.688 7.077 1.065 0.003 16.805 38.639 43.5 52.8166
2014-15 13.699 7.062 1.058 0.003 16.705 38.528 43.4 54.4002
2015-16 13.868 7.228 1.061 0.003 16.651 38.811 42.9 55.7335
2016-17 13.989 7.093 1.080 0.003 16.583 38.748 42.8 55.6259
2017-18 13.959 7.179 1.132 0.003 16.333 38.606 42.3 56.9391
2018-19 14.856 6.839 1.204 0.003 16.183 39.085 41.4 55.6209
2019-20 14.791 6.761 1.213 0.003 15.833 38.601 41.0 56.1324
2020-21 14.839 6.674 1.257 0.003 15.773 38.546 40.9 56.6259
2021-22 14.851 6.493 1.312 0.003 15.673 38.331 40.9 56.4094
2022-23 14.934 6.345 1.344 0.003 15.633 38.259 40.9 56.4919
2023-24 16.274 6.356 1.395 0.003 15.633 39.661 39.4 54.6501
2024-25 16.819 6.743 1.395 0.002 15.633 40.592 38.5 47.4316
*Includes Johnson County, the City of Iowa City Assessor, and Agricultural Extension levies.
Source: Johnson County Auditor
679
Property Tax Valuations
Last Ten Fiscal Years
Assessed Valuation
Tax Collection Year:
FY2026 FY2025 FY2024 FY2023
Residential $ 7,187,768,101 $ 7,078,353,727 $ 5,932,542,314 $ 5,302,710,934
Agricultural(taxed at Ag rate) 1,661,050 1,789,188 1,650,370 1,574,220
Multi-Residential' - - - 544,717,108
Commercial 1,183,679,130 1,187,202,405 1,058,466,499 1,048,701,445
Industrial 88,393,670 87,930,360 77,109,703 77,491,638
Railroads 4,993,223 5,041,874 4,628,817 4,380,355
Utilities wbut Gas& Electric 284,700 276,868 269,478 2,779,716
Gross valuation 8,466,779,874 8,360,594,422 7,074,667,181 6,982,355,416
Less: Military& Homestead exemption3 27,745,500 15,527,428 2,150,172 2,239,068
Net valuation 8,439,034,374 8,345,066,994 7,072,517,009 6,980,116,348
Incremental value 4 161,426,211 188,582,994 134,159,857 133,492,758
Gas and Electric Utilities 186,696,295 173,705,884 161,652,144 134,787,151
Total Assessed valuation $ 8,787,156,880 $ 8,707,355,872 $ 7,368,329,010 $ 7,248,396,257
Percent change 0.916% 18.173% 1.655% 3.263%
Taxable Valuation
Tax Collection Year:
FY2026 FY2025 FY2024 FY2023
Assessment Limitation:
Residential rollback 47.4316% 46.3428% 54.6501% 54.1302%
Agricultural rollback 73.8575% 71.8370% 91.6430% 89.0412%
Multi-Residential rollback' NA NA NA 63.75%
Commercial and rollback 90.0% 90.0% 90.0% 90.0%
Industrial rollback 90.0% 90.0% 90.0% 90.0%
Railroad rollback 90.0% 90.0% 90.0% 90.0%
Utilities rollback 100.0% 100.0% 100.0% 100.0%
Residential $ 3,388,287,368 $ 3,260,915,759 $ 3,208,598,660 $ 2,841,405,824
Agricultural(taxed at Ag rate) 1,226,809 1,285,294 1,512,444 1,401,705
Multi-Residential' - - - 343,613,885
Commercial 1,007,143,659 1,008,744,853 901,891,655 937,999,668
Industrial 78,596,511 78,155,039 68,348,823 69,541,657
Railroads 4,475,402 4,518,715 4,150,574 3,942,320
Utilities wbut Gas& Electric 284,700 276,868 269,478 2,779,716
Gross valuation 4,480,014,449 4,353,896,528 4,184,771,634 4,200,684,775
Less: Military& Homestead exemption3 27,745,500 15,527,428 2,150,172 2,239,068
Net valuation 4,452,268,949 4,338,369,100 4,182,621,462 4,198,445,707
Incremental value 124,505,761 137,141,542 134,159,857 133,492,758
Gas and Electric Utilities 42,653,413 41,986,461 43,501,718 44,017,962
Total Taxable Valuation $ 4,619,428,123 $ 4,517,497,103 $ 4,360,283,037 $ 4,375,956,427
Percent change 2.256% 3.606% -0.358% -0.410%
Total Direct Tax Rate
City of Iowa City $ 15.633 $ 15.633 $ 15.633 $ 15.633
' Beginning in FY2024 Multi-Residential is included with Residential.
z Beginning in FY2024 the first$150,000 of assessed value is taxable at the Residential rollback and then the remainder at 90%.
680
FY2022 FY2021 FY2020 FY2019 FY2018 FY2017
$ 5,067,120,030 $ 4,958,648,218 $ 4,399,451,083 $ 4,255,597,838 $ 4,001,761,478 $ 3,882,757,454
1,727,980 1,748,000 2,539,080 2,625,810 3,425,692 3,720,671
539,398,739 539,636,381 489,176,499 471,420,082 411,460,472 410,426,868
1,056,414,063 1,060,943,044 932,699,374 915,964,068 821,949,555 805,734,128
79,998,654 80,663,794 76,905,588 71,553,904 72,635,554 73,206,895
4,072,190 4,488,469 3,601,348 3,549,414 3,984,932 4,096,577
4,339,508 6,152,547 7,386,408 7,099,293 6,734,894 7,375,066
6,753,071,164 6,652,280,453 5,911,759,380 5,727,810,409 5,321,952,577 5,187,317,659
2,392,784 2,435,380 2,489,088 2,579,836 2,635,396 2,727,994
6,750,678,380 6,649,845,073 5,909,270,292 5,725,230,573 5,319,317,181 5,184,589,665
142,496,667 89,469,635 115,175,495 85,379,709 80,577,275 72,666,677
126,171,274 118,583,613 109,124,421 97,050,716 94,582,279 92,987,351
$ 7,019,346,321 $ 6,857,898,321 $ 6,133,570,208 $ 5,907,660,998 $ 5,494,476,735 $ 5,350,243,693
2.354% 11.809% 3.824% 7.520% 2.696% 8.074%
FY2022 FY2021 FY2020 FY2019 FY2018 FY2017
56.4094% 55.0743% 56.9180% 55.6209% 56.9391% 55.6259%
84.0305% 81.4832% 56.1324% 54.4480% 47.4996% 46.1068%
67.50% 71.25% 75.00% 78.75% 82.50% 86.25%
90.0% 90.0% 90.0% 90.0% 90.0% 90.0%
90.0% 90.0% 90.0% 90.0% 90.0% 90.0%
90.0% 90.0% 90.0% 90.0% 90.0% 90.0%
98.5489% 100.0% 100.0% 100.0% 100.0% 100.0%
$ 2,837,384,852 $ 2,719,569,602 $ 2,490,442,298 $ 2,356,529,643 $ 2,274,451,551 $ 2,155,033,296
1,452,029 1,424,328 1,425,151 1,429,547 1,618,090 1,706,955
360,829,356 382,070,966 363,613,829 368,969,925 337,946,106 353,335,857
944,990,382 950,525,463 832,628,954 819,505,276 734,200,396 720,036,878
71,998,513 72,596,824 68,970,889 64,152,540 64,688,055 65,301,535
3,664,971 4,039,622 3,241,213 3,194,473 3,586,439 3,686,919
4,276,538 6,152,547 7,386,408 7,099,293 6,734,894 7,375,066
4,224,596,641 4,136,379,352 3,767,708,742 3,620,880,697 3,423,225,531 3,306,476,506
2,392,784 2,435,380 2,489,088 2,579,836 2,635,396 2,727,994
4,222,203,857 4,133,943,972 3,765,219,654 3,618,300,861 3,420,590,135 3,303,748,512
131,180,258 84,077,937 115,175,495 85,379,369 80,559,947 72,650,838
40,595,608 40,156,239 42,719,065 41,797,475 41,702,196 44,986,783
$ 4,393,979,723 $ 4,258,178,148 $ 3,923,114,214 $ 3,745,477,705 $ 3,542,852,278 $ 3,421,386,133
3.189% 8.541% 4.743% 5.719% 3.550% 7.501%
$ 15.673 $ 15.773 $ 15.833 $ 16.183 $ 16.333 $ 16.583
681
PRINCIPAL TAXPAYERS
Current Year and Nine Years Ago
(amounts expressed in thousands)
2015 2024
% of Total % of Total
Taxable Taxable Taxable Taxable
Ten largest taxpayers' Valuation Rank Valuation Valuation Rank Valuation
Rise at Riverfront Crossing Owner LLC $ - - N/A $ 68,695 1 1.58 %
Tailwind Iowa City LLC - - N/A 57,607 2 1.32
BBCS Hawkeye Housing LLC - - N/A 50,041 3 1.15
1201 Gilbert LLC - - N/A 45,412 4 1.04
Mid-American Energy Company 44,302 1 1.41 % 32,055 5 0.74
Hollingsworth Capital Partners Iowa LLC - - N/A 31,989 6 0.73
Webber- Iowa LLC - - N/A 31,810 7 0.73
Augusta Place LLC - - N/A 29,355 8 0.67
Vesper Iowa City LLC - - N/A 28,000 9 0.64
McLaughlin, Michael T - - N/A 25,787 10 0.59
ACT Inc(Am College Testing Prgrm) 44,151 2 1.41 - - N/A
Ann Gerdin Trust(formerly Russell Gerdin) 21,233 3 0.68 - - N/A
Dealer Properties IC LLC (Billion Auto) 18,676 4 0.60 - - N/A
Proctor&Gamble LLC 15,419 5 0.49 - - N/A
Alpha Inc. 14,616 6 0.47 - - N/A
CCAL 100 Hawk Ridge Drive LLC The Lodge 13,171 7 0.42 - - N/A
National Computer Systems (Pearson) 12,428 8 0.40 - - N/A
Wal-Mart Real Estate 12,078 9 0.39 - - N/A
Kobrin Deve Co Inc(Southgate Dev Co) 11,712 10 0.37 - - N/A
$ 207,786 6.62 % $ 400,751 9.19 %
Sources:
iCity of Iowa City Assessor's Office,Johnson County Auditors Office
682
PRINCIPAL EMPLOYERS
Current Year and Nine Years Ago
2015 2024
Employers Employees Rank Percentage Employees Rank Percentage
University of Iowa Hospitals&Clinics' - - N/A % 15,500 1 16.4 %
University of Iowa' 27,354 1 27.8 10,300 2 10.9
Iowa City Community School District 2,346 2 2.4 2,000 3 2.1
Veterans Administration Medical Center 1,562 3 1.6 2,000 4 2.1
Procter&Gamble - - N/A 1,300 5 1.4
City of Iowa City 990 8 1.0 988 6 1.0
ACT Inc. (formerly American College Testing Program) 1,089 7 1.1 985 7 1.0
NCS Pearson 1,200 5 1.2 800 8 0.8
Goodwill of the Heartland - - N/A 638 9 0.7
System Unlimited 890 9 0.9 500 10 0.5
Mercy Hospital 1,559 4 1.6 - - N/A
Hy-Vee 1,166 6 1.2 N/A
Internaltion Automotive Components formerly Lear Corp 785 10 0.8 N/A
38,941 39.6 % 35,011 36.9 %
Total Employees 98,500 94,400
Sources:
Iowa City Area Development Group
Various Employers and documents
Starting 2024 University of Iowa and University of Iowa Hospitals&Clinics are broken out separately.
683
PRINCIPAL SEWER SYSTEM CUSTOMERS
Current Year and Nine Years Ago
2015 2024
Customer Name Charges Rank Percentage Charges Rank Percentage
University of Iowa $ 1,831,543 1 14.95 % $ 1,972,383 1 14.64 %
Proctor&Gamble 1,111,847 2 9.08 802,484 2 5.96
Iowa City Landfill 137,895 3 1.13 196,737 3 1.46
Veterans Administration Medical Center 126,782 4 1.04 185,096 4 1.37
Graduate Hotel(formerly RBD Iowa City LLC) 59,569 10 0.49 115,118 5 0.85
Mercy Hospital 105,044 6 0.86 106,480 6 0.79
Tailwind Iowa City LLC formerly Dolphin Lake 123,920 5 1.01 91,060 7 0.68
Campus Apartments 73,486 8 0.60 83,052 8 0.62
Rise at Riverfront Crossing - - N/A 66,416 9 0.49
Dominium JIT Sry formerly Mark IV Apts 80,811 7 0.66 64,954 10 0.48
University of Iowa/Mayflower Apartments 68,369 9 0.56 - - N/A
$ 3,719,266 30.37 % $ 3,683,780 27.34 %
Total Sewer System Charges $12,248,082 $ 13,474,832
Sources:
City of Iowa City Revenue Division
684
PRINCIPAL WATER SYSTEM CUSTOMERS
Current Year and Nine Years Ago
2015 2024
Customer Name Charges Rank Percentage Charges Rank Percentage
Proctor&Gamble $ 611,186 1 7.51 % $ 697,783 1 6.50 %
Veterans Administration Medical Center 102,194 2 1.26 189,497 2 1.76
Tailwind Iowa City LLC formerly Dolphin Lake/Lakeside Manor 76,188 3 0.94 88,513 3 0.82
Graduate Hotel(formerly RBD Iowa City LLC&Sheraton Hotel) 35,860 8 0.44 82,527 4 0.77
Mercy Hospital 66,050 4 0.81 79,859 5 0.74
Campus Apartments 59,240 6 0.73 78,756 6 0.73
Dominium JIT Sry formerly Mark IV Apts 60,058 5 0.74 62,832 7 0.59
Rise at Riverfront Crossing - - N/A 50,735 8 0.47
Seville Apts 31,979 10 0.39 46,396 9 0.43
Oaknoll Retirement Residence - - N/A 45,679 10 0.43
University of Iowa,Mayflower Apt. 41,017 7 0.50 - - N/A
CCAL 100 Hawk Ridge Drive 32,187 9 0.40 - - N/A
$ 1,115,959 13.72 % $ 1,422,577 13.24 %
Total Water System Charges $ 8,136,670 $ 10,739,382
Sources:
City of Iowa City Revenue Division
685
City of Iowa City,Iowa
Operating Indicators by Function
Last Ten Fiscal Years
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Public Safety
Police'
Physical arrests 5,595 5,465 4,482 4,488 5,212 2,891 2,525 2,998 2,619 2,255
Traffic Violations 3,356 2,989 2,246 3,103 3,422 1,052 1,627 2,708 2,468 3,298
Fire'
Number of calls answered 6,016 6,974 6,749 7,122 7,532 6,979 8,106 9,039 9,212 8,574
Inspections conducted 1,903 2,459 874 1,031 1,300 181 1,194 1,194 1,250 1,806
Parking
Parking Violations 65,196 57,549 62,930 50,346 61,330 48,042 45,727 69,502 72,491 97,412
Wastewater Treatment
Daily average treatment
in million gallons 9.76 10.48 8.32 7.77 10.97 8.58 7.93 7.38 7.80 7.58
Maximum daily capacity
of plant in million gallons 43.3 43.3 43.3 43.3 43.3 43.3 43.3 43.3 43.3 43.3
Number of sewer system
customers 24,533 25,085 25,485 26,069 26,270 26,576 26,892 27,021 27,105 27,172
Water
Daily average consumption
in million gallons 5.33 5.32 5.50 5.84 5.69 5.33 5.57 5.52 5.60 5.60
Maximum daily capacity of
plant in million gallons 16.7 16.7 16.7 16.7 16.7 16.7 16.7 16.7 16.7 16.7
Customers by Classification
Residential 23,089 23,638 24,025 24,595 24,818 25,133 25,452 25,588 25,555 25,612
Commercial 1,409 1,415 1,425 1,436 1,431 1,448 1,448 1,442 1,449 1,463
Industrial 14 14 14 15 15 15 15 15 15 15
Other 135 131 134 136 139 138 137 137 133 130
Total Customers 24,647 25,198 25,598 26,182 26,403 26,734 27,052 27,182 27,152 27,220
Sanitation
Number of Customers 14,811 15,620 15,917 15,960 16,112 16,180 16,330 16,481 16,606 16,681
Tonnage 9,210 9,476 9,623 9,694 8,989 9,682 10,339 10,247 9,747 9,742
Landfill
Tonnage 123,692 126,875 137,025 140,658 127,587 128,210 151,823 135,557 132,672 142,874
Sources:Various city divisions.
Notes:
Numbers are based on a calendar year and 2024 year-to-date figures are compiled through 11/11/24 for FIRE and 11/04/24 for Police.
686
Iowa City Police Department Statistics
Why We Exist: The mission of the Iowa City Police Department is to protect the rights of all
persons within its jurisdiction to be free from crime, to be secure in their possessions, and to
live in peace. By pursuing the goals of education, prevention and enforcement, it is the
primary objective of the Iowa City Police Department to pursue the ideal of a community free
from crime and disorder in a fair, responsive, collaborative and professional manner.
General Police Data Discrepancies
Performing a comparative analysis between local jurisdictions is an imperfect process. Data are
influenced by differences in definitions, reporting, and collection measures. It must be noted that
it is important to focus on the trends in the data rather than any one specific data point between
communities. While measures have been taken to universalize and standardize the data, the
trend in the data is the most valuable information provided.
Data & Comparison
The data presented below represent the raw data collected by the Iowa City Police Department
and information gathered from the Federal Bureau of Investigation. Iowa City data synthesis for
2012 to 2019 is based on the 2010 US Census population. Iowa City 2020-2023 data synthesis
is based on the 2020 US Census population. The comparison of Iowa City with the nine largest
cities in Iowa is based on 2020 US Census population. The comparison uses the UCR system,
which is described below.
UNIVERSAL CRIME REPORTING (UCR 1)
Crimes can be reported in various ways. The UCR system has been a standard used by police
departments across the United States and is utilized by the State of Iowa as a means of
reporting data. UCR1 data specifically refers to two groups of crimes: UCR 1 Property Crimes
and UCR 1 Violent Crimes. The following crimes are represented in these two groups:
UCR 1 Property Crimes UCR 1 Violent Crimes
Arson Murder/Non-Negligent Manslaughter
Burglary Forcible Rape
Larceny Robbery
Shoplifting Aggravated Assault
All forms of theft
While more crimes exist, these crimes are utilized to provide an overview of workload and
highlight serious crimes in a community. Even with universal reporting, actual reporting of
crimes may vary between communities.
687
Iowa City Raw Data
Calendar Year 2015 2016 2017 2018 2019 2020 2021 2022 2023
Number of Officers 82 83 82 86 84 78 73 77 78
Total Violent Crimes 194 197 156 176 167 139 229 198 254
Total Property Crimes 1,978 1,551 1,767 1,518 1,252 1,354 1,263 1,794 1,462
Total Violent Crime 93 80 78 78 108 91 116 112 146
Arrests
Total Property Crime 444 330 292 213 270 206 183 203 268
Arrests
Total Juvenile Violent 7 5 10 11 7 3 6 12 12
Crime Arrests
Total Juvenile Property 88 52 46 28 17 21 15 11 32
Crime Arrests
Total DUI Arrests 621 703 594 602 590 292 539 483 324
Total PAULA Arrests 216 254 348 281 114 41 101 66 62
688
Iowa City Synthesized Data
Per capita calculations use the 2010 US Census from 2013 to 2019. Per capita calculations for 2020 to 2023 use the
2020 US Census.
Calendar Year 2015 2016 2017 2018 2019 2020 2021 2022 2023
Sworn Officers 1.21 1.22 1.20 1.26 1.24 1.04 0.94 1.03 1.04
per 1,000 Population
Total Violent Crimes 2.86 3.00 2.20 2.60 2.46 1.86 2.95 2.65 3.37
per 1,000 Population
Total Violent Crime
Arrests 1.37 1.18 1.14 1.15 1.60 1.22 1.50 1.50 1.94
per 1,000 Population
Total Property Crimes 29.15 23.84 26.03 22.40 18.45 18.09 16.29 17.94 19.39
per 1,000 Population
Total Property Crime
Arrests 6.54 4.86 4.30 3.14 3.98 2.75 2.36 2.72 3.55
per 1,000 Population
Total UCR 1 Arrests 6.55 4.94 4.51 3.38 4.50 3.81 4.10 4.09 5.31
per Sworn Officer
Juvenile Violent Crime 3.61% 2.54% 6.41% 6.25% 4.20% 3.30% 5.20% 10.7% 8.20%
Arrests as %of Total
Juvenile Property
Crime Arrests as % of 4.49% 3.35% 2.60% 1.84% 1.36% 1.55% 8.20% 5.40% 12.00%
Total
Total DUI Arrests 9.15 10.36 8.75 8.87 8.70 3.90 6.95 6.46 4.30
per 1,000 Population
Total DUI Arrests 7.57 8.47 7.24 7.00 7.02 3.74 7.38 6.27 4.15
per Sworn Officer
Total PAULA*Arrests 3.18 3.74 5.13 4.14 1.70 .56 1.3 0.88 0.82
per 1,000 Population
Total PAULA*Arrests 2.63 3.06 4.24 3.27 1.36 .53 1.38 0.86 0.79
per Sworn Officer
*Possession of Alcohol Under the Legal Age
689
Iowa Largest Cities Comparison
The tables below present total offenses and rates by UCR 1 type.
UCR 1 Data, 2023:
Ave.
w/o
Cedar Council Des Sioux Iowa Iowa
Ames Rapids Bluffs Davenport Moines Dubuque City Waterloo City City
Population 67186 135777 62214 99911 209658 58492 85365 66211 98102 75396
Violent Crime 105 407 276 659 1453 239 480 374 499 254
Violent Crime Rate 156 300 444 660 693 409 562 565 509 337
Murder/Non-negligent
Manslaughter 0 8 2 9 9 2 6 3 5 0
Murder/Non-negligent
Manslaughter Rate 0 6 3 9 4 3 7 5 5 0
Rape 40 8 39 61 112 59 66 12 50 30
Rape Rate 60 6 63 61 53 101 77 18 51 40
Robbery 7 41 46 91 190 7 79 37 62 27
Robbery Rate 10 30 74 91 91 12 93 56 63 36
Aggravated Assault 58 350 189 498 1142 171 329 322 382 197
Aggravated Assault
Rate 86 258 304 498 545 292 385 486 390 261
Property Crime 938 4009 1929 3942 7173 968 3103 1427 2936 1462
Property Crime Rate 1396 2953 3101 3946 3421 1655 3635 2155 2993 1939
Arson 2 12 11 30 75 8 22 12 22 11
Arson Rate 3 9 18 30 36 14 26 18 22 15
Burglary 110 477 362 688 947 171 442 274 434 185
Burglary Rate 164 351 582 689 452 292 518 414 442 245
Larceny-Theft 787 3162 1237 2703 4814 743 2350 983 2097 1134
Larceny-Theft
Rate 1171 2329 1988 2705 2296 1270 2753 1485 2138 1504
Motor Vehicle Theft 39 358 319 521 1337 46 289 158 383 132
Motor Vehicle Theft 58 264 513 521 638 79 339 239 391 175
Rate
• Variations in population coverage and reporting practices may cause differences in reporting from year to year.
• Rates are the number of reported offenses per 100,000 population.
• Sources: FBI Uniform Crime Reports (2012-2019), FBI Crime Data Explorer(2020-2023).
• Beginning in 2020, the FBI transitioned to reporting only National Incident-Based Reporting System (NIBRS)
data. Prior to 2020, data was reported using the Summary Reporting System (SRS). SRS collected aggregated
data using the Hierarchy Rule,which stated that that only the one most serious offense within a criminal incident
was counted.
690
Iowa City Fire Department Statistics
Why We Exist: The mission of the Iowa City Fire Department is to protect our community by
providing progressive, high quality emergency and preventive services.
General Fire Data
Performing a comparative analysis between local jurisdictions is an imperfect process. Data is
influenced by differences in definitions, reporting, and collection measures. It must be noted that
it is important to focus on the trends in the data rather than any one specific data point, the trend
in the data is the most valuable information provided.
Broadly speaking, the physical, political, and demographic characteristics of each reporting
jurisdiction influence performance. Examples include unusually good or bad weather, major
budget cuts, and median household income. Citizen preferences, council or board priorities,
local tax resources, and state-imposed spending limits cause additional variation in the
resources available for providing fire and EMS services.
More specifically, some of the factors that influence the comparability of fire and EMS data are:
Building stock—Industrial structures are more likely to be involved in fire or hazardous
materials events. Older structures are less likely to meet current fire codes or to be equipped
with fire detection and suppression systems. High-rise structures may pose additional
challenges.
Geoaraahv—Street layout, terrain, the fire/EMS station locations, and traffic flow can
significantly impact the ability for one jurisdiction to achieve the same level of service as
another.
taffin —Jurisdictions can vary in the numbers assigned per fire apparatus, the minimum
scheduled to work each day, the percentage of sworn vs. civilian staff, and the percentage of
volunteers.
co e—Jurisdictions have varying levels of EMT-medical services offered by fire departments.
The three levels are first responder, paramedic provisional and full paramedic EMS. Cost of
service may vary depending on the degree to which different departments perform EMS
services.
691
Iowa City Raw Data
Collected by the Iowa City Fire Department
Calendar Year 2015 2016 2017 2018 2019 2020 2021 2022 2023
Number of Firefighters 64 64 64 64 64 64 64 65 66
Total Non-Fire Incidents 5,819 6,786 6,284 6,865 7,330 6,742 7,925 8,876 9,025
Total Building Fires 115 106 121 93 101 120 126 164 112
Residential Building Fires 91 79 99 74 79 79 72 61 79
Non-Residential 24 27 22 19 22 17 44 17 33
Building Fires
Total Non-Building Fires 81 82 76 64 53 51 52 86 77
Average Response Time - 5:28 5:43 5:47 5:51 5:59 6:33 5:42 5:23 5:40
Fire Incident (Min)
Average Response Time - 5:21 5:44 6:22 5:38 5:41 5:59 5:35 5:30 5:31
Non-Fire Incident (Min)
False Alarms 928 997 903 977 951 799 830 925 935
Iowa City Synthesized Data
Per capita calculations use the 2010 US Census through calendar year 2020, and the 2020 US Census after that.
Calendar Year 2015 2016 2017 2018 2019 2020 2021 2022 2023
Sworn Firefighters 0.94 0.94 0.94 0.94 0.94 0.94 0.85 0.86 0.88
per 1,000 Population
Total Non-Fire Incidents 85.75 99.99 92.59 101.16 108.01 99.35 106.3 118.6 120.6
per 1,000 Population
Total Building Fires 1.69 1.56 1.78 1.37 1.48 1.77 1.69 2.10 1.49
per 1,000 Population
Residential Building Fires 1.34 1.16 1.45 1.09 1.16 1.16 .96 .81 1.05
per 1,000 Population
Non-Residential
Building Fires 0.35 0.40 0.32 0.28 0.32 0.25 0.59 0.22 0.44
per 1,000 Population
Total Non-Building Fires 1.34 1.16 1.11 0.94 0.78 0.75 0.69 1.16 1.02
per 1,000 Population
False Alarms 13.67 14.69 13.30 14.4 14.01 11.77 11.14 12.3 12.4
per 1,000 Population
692
Iowa City Public Library Statistics
Why We Exist: The Iowa City Public Library is a center of community life that connects
people of all ages with information, engages them with the world of ideas and with each
other, and enriches the community by supporting learning, promoting literacy, and
encouraging creativity-
The Library values and is committedto: access,belonging, collaboration, community,
enjoyment, intellectual freedom, and literacy_
General Library Data Discrepancies
Performing a comparative analysis between local jurisdictions is an imperfect process. Data are influenced by
differences in definitions, reporting, and collection measures. It must be noted that it is important to focus on
the trends in the data between communities rather than any one specific data point. While measures have
been taken to universalize and standardize the data, the trend in the data is the most valuable information
provided.
More specifically, some of the factors that influence the comparability of Library data are:
• Nonresident borrower ratio: The ratio of resident to nonresident borrowers can influence funding for
materials acquisition and program planning. Generally, jurisdictions are more inclined to fund materials
and programming for their own residents.
• Some variation in the number of borrowers may be attributed to the frequency with which jurisdictions
remove inactive borrower records. All other conditions being equal, jurisdictions that purge records
frequently tend to report fewer registered borrowers than jurisdictions that purge infrequently.
• Because some jurisdictions provide library services to neighboring jurisdictions by means of contract or
other official agreement, the size of the service area may be larger than the population of the
jurisdiction.
• Variations in library expenditures may be attributed to differences in the number of library facilities, the
hours of operation, and the size and scope of holdings and programs.
• Also possibly influencing expenditure levels is citizen demand for library services; traditional library
services such as book loans and reference assistance as well as less traditional library-based services
such as Internet access, adult literacy programs, and more.
• Some differences in the number of items circulated during the reporting period may be attributed to the
size of a jurisdiction's library collection and the proportion of the collection that circulates outside the
library. For example, an increasing number of jurisdictions offer access (both in-library and remote) to
substantial electronic holdings that do not circulate outside the library per se and, therefore, may not be
reflected in circulation statistics.
• Differences result depending on expenses that may or may not be included in overall budgets such as
building cleaning, grounds upkeep, and various technology expenses.
693
Iowa City Raw Data
Fiscal Year FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24
Circulation 1,307,735 1,226,305 1,292,526 950,617 889,483 1,252,569 1,256,383 1,214,537
Visits 800,040 746,359 676,237 455,549 105,020 375,939 475,444 543,468
Registered Borrowers 61,117 57,601 52,872 49,788 45,755 44,929 57,208 41,171
Total Collection 241,612 266,427 251,666 243,140 252,920 266,380 268,771 265,780
Reference 42,360 44,643 43,735 31,554 12,108 18,690 25,051 22,354
Transactions
Reserves Placed 170,255 193,606 225,606 105,567 228,295 138,425 129,929 123,870
I nternet Terminal 83,104 75,067 68,613 48,119 3,550 31,172 40,223 51,928
Users
WIFI uses 1,130,391 1,266,902 1,146,005 731,539 17,972 19,286 22,196 26,976
Children's Program 37,618 47,981 45,503 21,941 2,378 21,436 40,246 26,429
Attendance
Iowa City Synthesized Data
Per capita calculations use ICPL's entire service area population, 90,324, as reported by the Institute of Museum &Library Services
(FY22).
Fiscal Year FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24
Circulation per 15.68 15.18 15.50 11.31 10.74 14.85 14.90 13.45
Capita
Circulation per 21.4 21.98 24.45 19.09 19.44 27.88 21.96 29.50
Registered Borrower
Visits per Capita 9.59 8.95 8.11 5.42 1.27 4.46 5.64 6.02
Visits per Registered 13.09 12.96 12.79 9.15 22.95 8.37 8.31 13.20
Borrower
Registered
Borrowers as % of 73% 69% 63% 59% 55% 53% 68% 45%
Service Area
Population
Iowa Metro Coalition Comparison
The Metropolitan Coalition is an organization comprised of Iowa's largest communities. FY2022 data, as
reported to the State Library of Iowa, are used. Per capita metrics are based on the population of each city's
jurisdiction, not the service area of the library. While not all Metro Coalition cities' data are presented, all five
cities' data are included in the `average without Iowa City' calculations. For this report populations used is the
city population and does not include contract areas which, for Iowa City, include rural Johnson County, Hills,
University Heights and Lone Tree.
694
Revenue:
City Iowa City Ames Cedar Coralville Council Des Moines Waterloo
Rapids Bluffs
Population 74,828 66,427 137,710 22,318 62,799 214,133 67,314
City Income $6,376,589 $4,829,999 $7,487,467 $2,611,248 $3,038,978 $10,341,119 $2,040,662
City Income per $85.22 $72.71 $54.37 $117 $48.39 $48.29 $30.31
Capita
County Income $544,828 $149,565 $80,225 $180,991 $297,524 $89,860 $63,063
State/Federal Income $68,697 $59,002 $101,473 $42,168 $26,030 $107,889 $37,276
Other Income $0 $0 $0 $0 $9,724 $0 $0
Total Income $7,333,959 $5,414,578 $8,278,730 $2,909,624 $3,651,373 $11,434,533 $2,870,124
Total Income per $98.01 $81.51 $60.12 $130.37 $58.14 $53.40 $42.64
Capita
Expenditures:
City Iowa City Ames Cedar Coralville Council Des Moines Waterloo
Rapids Bluffs
Staff Expenditures $5,549.415 $2,817,623 $5,732,868 $1,898,085 $2,386,403 $8,300,292 $2,322,374
Collection Expenditures $723,877 $656,584 $687,490 $285,594 $350,808 $1,134,488 $247,518
Other Expenditures $894,865 $964,894 $1,856,899 $336,163 $629,580 $1,989,655 $226,971
Total Expenditures $7,168,157 $5,414,578 $8,277,257 $2,519,842 $3,366,791 $11,424,435 $2,796,863
Per Capita Expenditures $94.79 $81.51 $60.11 $112.91 $53.61 $53.35 $41.55
Collections:
City Iowa City Ames Cedar Coralville Council Bluffs Des Moines Waterloo
Rapids
Total Physical Items 199,931 217,703 184,869 108,683 147,030 416,210 97,827
Total Downloadable 65,849 201,130 28,750 52,945 161,699 66,307 20,505
Total Downloadable& 265,780 418,833 213,619 161,628 308.729 482,517 118,332
Physical
Licensed Databases 31 24 23 37 21 25 18
695
Circulation/ Building Visits:
City Iowa City Ames Cedar Coralville Council Bluffs Des Moines Waterloo
Rapids
Total Circ 1,214,537 932,885 658,231 321,383 306,861 1,247,830 254,614
Per Capita Circ 16.23 14.04 4.78 14.40 4.89 5.83 3.78
Registered Borrowers 41,171 49,203 55,736 47,440 52,687 86,593 42,416
Visits 543,468 332,355 442,863 330,078 174,602 887,821 136,785
Total Hours Open:All 4,291 4,053 6,656 2,790 3,453 17,219 3,206
Buildings/Bookmobile
Other:
City Iowa City Ames Cedar Rapids Coralville Council Des Moines Waterloo
Bluffs
Reference Transactions 22,354 14,258 50,232 18,484 21,954 192,076 13,489
Children Ages 0-5 697 1,311 318 238 658 938 209
Total Programs
Children Ages 0-5 Program 22,758 22,391 9,711 8,791 13,115 41,723 3,879
Attendance
Children Ages 6-11 155 123 295 52 160 923 47
Total Programs
Children Ages 6-11 Program 3,491 2,727 9,414 1,868 9,570 36,701 3,849
Attendance
Young Adult Ages 12-18 289 112 183 73 487 264 30
Total Programs
Young Adult Ages12-18 1,830 1,489 3,104 1,277 5,938 4,960 500
Program Attendance
Adult 18+Total Programs 216 493 827 282 282 719 115
Adult 18+ Program 4,624 5,132 9,557 3,109 3,646 7,899 2,092
Attendance
All Ages Total Programs 235 126 243 80 358 353 5
All Ages Program 22,263 13,959 19,503 5,769 6,383 25,307 519
Attendance
Internet PCs 90 63 122 29 46 116 47
Internet PC Use per Year 51,928 46,695 67,816 14,855 22,613 86,264 21,983
FTE Librarian 15.00 25.50 19.00 14.50 8.00 41.00 8.03
FTE Other Staff 48.66 19.75 49.00 5.75 19.02 57.63 19.95
FTE Total Staff 63.66 43.25 68.00 20.25 27.02 98.63 27.98
696
Selected National Library Comparison
The charts below present data from selected public libraries. Data were compiled by the Institute of Museum
and Library Services. Fiscal year 2022 reported data are used, the most recent available for comparison
libraries. Libraries were selected based on their similarities to ICPL services and their cities' similarities to Iowa
City.
*Population includes residents for each library's entire service area, including contracting cities and proportional
representations of rural county populations. For instance, the population used for Iowa City includes a portion of rural
county residents, Hills, and University Heights. This is important to help standardize data.
Iowa City Westerville Evanston Boulder Ann Arbor Bloomington
Library Public Public Public Public District Public Library,
Library, IA Library, OH Library, IL Library, CO Library, MI IL
Number of 1 0 0 0 0 1
Bookmobiles
Number of Branch 0 0 1 4 4 0
Libraries
Population Legal 90,234 100,042 78,110 104,930 177,696 78,680
Service Area
Number of Outlets 1 1 1 1 1 1
ALA-M LS 15 25.7 19.25 13.75 14 14.25
Librarians
Total Staff 60.54 77.68 81.52 75 173.50 64.61
Local Revenue $6,471,504 $4,350,604 $7,298,616 $8,855,397 $18,299,026 $4,966,564
Local Revenue per $71.72 $43.49 $93.44 $84.39 $102.98 $63.12
Capita
State Revenue $58,765 $3,724,997 $167,114 $29,641 $209,148 $243,400
State Revenue per $.65 $37.23 $2.14 $.28 $1.18 $3.09
Capita
Total Revenue $6,786,261 $8,967,540 $8,329,430 $9,412,908 $18,648,756 $5,706,054
Total Revenue per $75.21 $89.64 $106.64 $89.71 $104.95 $72.52
Capita
Total Collection $709,120 $1,026,709 $839,000 $1,156,086 $1,685,236 $654,239
Expenditures
Total Collection
Expenditures per $7.86 $10.26 $10.74 $11.02 $9.48 $8.31
Capita
Total Operating $6,765,006 $8,463,734 $7,796,217 $8,100,219 $16,978,492 $5,253,311
Expenditures
Total Operating
Expenditures per $74.97 $84.60 $99.81 $77.20 $95.55 $66.77
Capita
Total Circulation 1,252,569 1,534,005 954,782 1,474,664 5,593,863 1,126,539
Total Circulation 13.88 15.33 12.22 14.05 31.48 14.32
er Capita
Reference 18,690 47,424 33,280 48,048 94,164 38,449
Transactions
Library Visits 270,527 305,968 216,136 529,733 909,101 206,793
Library Visits per 3 3.06 2.77 5.05 5.11 2.63
Capita
Children's
Program 11,176 10,191 8,341 8,848 13,071 1,342
Attendance
697
Senior Center Statistics
Why We Exist: The mission of the Senior Center enhances quality of life by creating
opportunities to support wellness, social connections, community engagement and lifelong
learning for a diverse and growing older adult population.
Membership &Associated Revenue Sources
74.59% of Center members are between the ages of 60 and 79.
Membership Distribution by Age Group
FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24
Total 1,554 1,608 1,732 1,565 1,215 1,231 1,303 1,491
Members*
Percent, Age 6.10% 5.50% 5.64% 5.53% 3.63% 4.06% 3.61% 3.54%
<_59
Percent, Age 35.5% 33.30% 33.75% 30.55% 24.54% 24.13% 24.48% 23.16%
60-69
Percent, Age 39.2% 42.0% 43.42% 45.16% 50.42% 52.15% 51.11% 51.43%
70-79
Percent, Age 19.2% 19.2% 17.21% 18.76% 21.33% 19.65% 20.80% 21.80%
>_80
*Number of members as of the end of each fiscal year.
FY2024 total membership increased 12.53% based on the peak membership number.
Peak Membership Number During the Fiscal Year
FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24
1,614 1,608 1,715 1,774 1,622 1,296 1,325 1,491
Membership fees were introduced in 2003 and increased in FY2013 and FY2017. Membership fees
are differentiated based on the location of the member's residence.
Membership Fee Revenue
FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24
Membership Fee $61,555 $63,105 $67,455 $51,720 $48,445 $47,850 $51,075 $57,245
Revenue
% Change 26.5% 2.5% 6.9% -23.3% -6.3% -1.2% 6.7% 12.1%
81.29% of the Senior Center's membership resides within the corporate limits of Iowa City; 16.3% of
the Senior Center's members are Johnson County residents outside of Iowa City.
698
Membership Distribution by Place of Residence
FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24
Percent of Members, Iowa 80.6% 80.41% 80.77% 74.48% 82.88% 82.56% 83.03% 81.29%
City Residents
Percent Johnson County
Residents (Outside Iowa 17.4% 17.79% 17.09% 13.97% 14.81% 15.13% 14.25% 16.3%
City)
Percent non-Johnson 2 0% 1.80% 2.14% 1.91% 2.30% 2.31% 2.64% 2.41%
County
During FY2024, the City of Iowa City supported 79% of the Senior Center's budget. Senior Center
revenue includes grants, donations, membership fees, parking fees, independent contractors, and
rentals, etc. From FY 2012 — FY22 the City began applying for the Economic Development/Quality of
Life Block Grant application to Johnson County for funding, receiving $60,000-$70,000 annually. As for
FY24 we have established a service agreement with the County, receiving $62,420.
Iowa City Senior Center Finances
FY20 FY21 FY22 FY23 FY24
Senior Center Revenue $247,595 $188,346 $211,737 $150,520 $228,155
Senior Center Expenses $913,615 $927,263 $1,031,992 $1,053,569 $1,068,697
Iowa City Contribution $666,020 $738,917 $820,255 $903,049 $840,542
699
Programs, Attendance, and Volunteerism
FY23 Senior Center Programming by Area of Mission
Area of Mission FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24
Community Engagement * * * 29 27 19 29 37
Lifelong Learning * * * 103 102 88 98 89
Social Connections * * * 60 22 30 53 47
Wellness * * * 77 26 42 32 55
Total Program Offerings * 269 177 179 212 228
(unduplicated)
Additional Program Details
Virtual * * * 32 171 85 32 23
Off-site * * * 15 5 21 27 37
Diverse representation and * * * 18 23 26 28 29
culturally responsive
Climate Action * * * 4 20 9 10 12
`New measures in 2020.
Volunteer involvement in the Senior Center remains strong.
Volunteer Involvement
FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24
Volunteers 623 685 648 600* 202** 194 259 227
*Number approximated due to a new volunteer system.
**Number is significantly lower because of the suspension of in-person activities due to pandemic-related closure.
700
Iowa City Transportation Services Statistics
Why We Exist: The Iowa City Transportation Services Department is committed to
providing convenient, safe parking options, safe and courteous transit services, and quality
customer service to the citizens and visitors of Iowa City.
General Parking Information
The Parking Division of the Transportation Services Department is a self-supporting enterprise
fund responsible for providing safe and convenient parking options in downtown Iowa City. The
division oversees the operation of six ramps, five surface lots, and on-street (metered) parking.
Parking Services enforces parking regulation in the central business district, while the Police
Department enforces parking regulations in residential areas.
Iowa City Parking Data
Collected by the Iowa City Transportation Services Department
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024
Web Citation Payments 72.10% 76.30% 76.20% 84.70% 77.80% 90.00%
Citations Issued 61,330 48,044 45,727 69,695 72,491 97,401
$0 Expired Meter Citations 19,041 15,782 13,557 20,599 26,062 35,412
Citation Appeals 818 603 619 1,091 1,149 970
Faulty Meters 2,411 2,342 2,172 1,680 260 2,600
Available Spaces
On Street 1,177 1,177 1,177 1,177 1,156 1,172
Off Street 3,686 3,686 3,686 3,686 3,798 3,823
Transient Hours Parked 5,054,757 3,621,758 2,152,048 3,487,624 4,998,527 5,198,414
Average Hourly Duration
Access Controlled facilities
Transient Only 3.41 3.68 4.32 4.71 3.74 3.47
Transient&Permit 5.44 4.4
Credit Card Usage
Access Controlled facilities 78% 81% 85% 83% 80% 80%
Pay by Space facilities 89% 99% 91% 90% 94% 97%
Permits Issued
Automobile 11,918 1 2,104 1 2,204 1 1,944 1 2,932 31053
Moped/Scooter/Motorcycle 1 721 1 793 1 471 1 532 1 326 1 994
*FY19 Faulty Meters data includes all meter service calls. Previous data was exclusively coin
jams and battery issues.
701
General Transit Information
The Transit Division is a self-supporting enterprise fund that provides fixed-route and paratransit
bus services as well as operating the Court Street Transportation Center. The division is
committed to providing safe, courteous, and quality transportation to the citizens and visitors of
Iowa City as well as the City of University Heights.
Iowa City Transit Data
Collected by the Iowa City Transportation Services Department
FY 2019 * FY 2020 * FY 2021 * FY 2022* FY 2023 FY 2024
Ridership 1,486,351 1,149,620 525,416 851,383 1,050,132 1,505,184
Total Operating $5,563,357 $5,796,283 $5,619,675 $6,290,985 $6,706,629 $7,483,865
Expense
Fare Revenue $1,172,298 $953,281 $637,606 $919,434 $1,036,756 $64,503.50
Revenue Vehicle Miles 702,568 634,526 688,207 678,907 700,683 771,985
Revenue Vehicle Hours 53,937 51,710 54,869 50,932 53,162 65,607
Cost per Ride $3.74 $5.04 $10.70 $7.39 $6.39 $4.97
Cost per Rev Vehicle $7.92 $9.13 $8.17 $9.27 $9.57 $9.69
Mile
Cost per Rev Vehicle $103.15 $112.09 $105.42 $123.52 $126.15 $114.07
Hour
Farebox/Expense Ratio 0.21 0.16 0.11 0.15 0.15 0.01
Average Fare $0.79 $0.83 $1.21 $1.08 $0.99 $0.04
Operating Deficit per $2 95 $4.21 $9.48 $6.31 $5.40 $4.93
trip
Riders per Rev Vehicle 2.12 1.81 0.76 1.25 1.5 1.95
Mile
Riders per Rev Vehicle 27.56 22.23 9.58 16.72 19.75 22.94
Hour
Passenger Miles 3,210,518 2,483,179 1,129,644 1,830,473 2,257,784 3,236,146
Fleet Vehicles 27 27 27 27 27 27
Base Fare $1.00 $1.00 $1.00 $1.00 $1.00 **$1.00
Fleet Average Age 7.59 8.59 9.44 8.66 9.53 10.53
Fuel Consumption 189,081 177,699 172,720 170,151 169,162 178,268
Days Operated 305 309 305 308 305 302
Court St Trans Center
Total Revenue $1,285,686 $1,101,006 $762,482 $971,011 $860,012 $988,340
Total Ops Expense $182,030 $143,813 $182,508 $229,879 $198,354 $159,811
Net Income $1,103,656 $957,193 $579,974 $741,427 $661,658 $828,529
*FY18 - FY22 Data reflects a separation of the Court Street Transportation Center from Transit
Fleet Operations
**Fare Free Pilot Program began August 1, 2023
702
Iowa City Neighborhood & Development Services Statistics
Neighborhood Services Division
The Neighborhood Services Division is responsible for the administration of various housing
services, housing programs and revitalization efforts that focus on sustaining healthy, safe,
affordable neighborhoods.
Community Development
Community Development staff are committed to providing Iowa City residents with access to
safe and affordable housing, jobs, and services. This is accomplished by coordinating efforts
with local organizations, businesses, and other community partners, and by administering and
coordinating activities relating to city, state, and federal housing and community and economic
development programs.
FY21 FY22 FY23 FY24
CDBG/HOME Funds Spent' $2,017,280 $892,278 $2,430,755 $1,385,964
South District Homes Rehabbed and Sold 1 0 2 2
HMGP Buyouts - Purchased/removed from 0 1 0 0
floodplain
Aid to Agencies $675,000 $719,250 $739,050 $764,775
'Includes CARES Act CDBG-CV funds beginning in FY21 and HOME-ARP funds beginning in FY24.
Housing Authority
The Housing Authority administers housing assistance programs throughout its jurisdiction,
including all of Johnson County, Iowa County and portions of Washington County. Annually, the
Housing Authority assists over 1,600 low-income families to acquire and maintain affordable
housing through rental and ownership programs. Rental assistance includes the Housing Choice
Voucher/Section 8 (HCV), Public Housing, and Veterans' Supportive Housing (VASH) Programs.
Homeownership opportunities exist under the
CY20 CY21 CY22 CY23
Public Housing Units 86 86 86 86
Housing Choice Vouchers 1,191 1,191 1,266 1,286
VASH Vouchers 95 95 95 95
Project Based Vouchers 24 24 60 60
Mainstream Vouchers 78 78 78 78
Emergency Housing Voucher NA 69 69 69
Stability Vouchers (new in CY23) 7
Total HAP Payments (Landlords, Mortgage $8,060,850 $8,313,683 $9,665,697 $10,783,386
Lenders, Escrow Deposits)
Public Housing Payment for maintenance & $425,149 $451,324 $431,143 $476,386
repair of Public Housingunits
Public Housing Payment in Lieu of Taxes $26,123 $43,302 $27,177 $24,095
PILOT
703
Housing Inspection
Housing Inspection's mission is to ensure that Iowa City's housing facilities are of the quality
necessary to protect and promote the health, safety, and welfare of those persons utilizing these
facilities and the general public.
CY20 CY21 CY22 CY23
Rental Units 19,927 19,491 19,282 19,330
Documented Compliant Cases 2,158 2,004 1,777 1,663
Development Services Division
The Development Services Division is responsible for overseeing the development process
including land annexation, zoning, subdivision, building permits, and inspections and
enforcement of City codes and regulations. The Division consists of the Urban Planning
Division and the Building Inspections Services Division. The Urban Planning Division is
responsible for administering rezoning, subdivision, and special exception applications and
staffs the Planning and Zoning Commission, the Board of Adjustment, and the Historic
Preservation Commission. The Building Inspections Services Division is responsible for
reviewing site and building plans, conducting building inspections, enforcement of nuisance and
other zoning-code related regulations, and administering permits such as temporary use
permits.
704
APPENDIX
F State Property Tax Reform Impact
Summary
Y Glossary
2
0
2
6
705
State Property Tax Reform Impact Summary
On May 22, 2013, the State of Iowa legislature passed a property tax reform bill (SF295) that
will have a significant impact on the City's ability to finance services in the future. The property
tax reform bill has multiple components; the specific provisions of bill SF295 that affect the
City's ability to finance services are briefly explained below along with an estimate of the future
financial impact to the City's operations.
Residential Assessment Limitation
Summary: For each assessment year beginning January 2013 and thereafter, SF295 reduces
the limit of taxable valuation growth from 4 percent to 3 percent or whichever is lowest of the
agricultural and residential classes. The City will not receive any money from the State due to
lost revenue from this provision.
Commercial & Industrial Rollback
Summary: For valuations at January 1, 2013, commercial and industrial property will be rolled
back to 95 percent. For valuations at January 1, 2014, commercial and industrial property were
rolled back to 90 percent. Thereafter, the two classes are taxed at 90 percent of their assessed
value. The bill establishes a standing appropriation for the State to backfill losses to the City
due to the commercial and industrial rollback beginning in Fiscal Year 2015 and then caps the
amount at Fiscal Year 2017 levels.
Multi-residential Property
Summary: This provision establishes a multi-residential property classification that includes
mobile home parks, manufactured home communities, land-leased communities, assisted living
facilities and property primarily intended for human habitation containing three or more separate
living quarters. Additionally, for buildings that are not otherwise classified as residential property,
that portion of a building that is intended for human habitation can be classified as a multi-
residential property, even if human habitation is not the primary use of the building and
regardless of the number of dwelling units.
The following rollback percentages will be phased in over eight years, beginning in assessment
year 2015 (fiscal year 2017). The projected loss will not be backfilled:
• January 1, 2015— 86.25%
• January 1, 2016— 82.50%
• January 1, 2017— 78.75%
• January 1, 2018 — 75.00%
• January 1, 2019— 71.25%
• January 1, 2020—67.50%
• January 1, 2021 —63.75%
• January 1, 2022 and thereafter— same as residential property
Telecommunications Property Taxation
Summary: This provision provides partial exemption of property used by companies in the
transaction of telegraph and telephone business that is on a graduated percentage scale based
upon the value of the property. This is phased in, with half in assessment year 2013 (Fiscal
Year 2015) and the remainder being added in assessment year 2014 (Fiscal Year 2016). The
projected loss will not be backfilled.
706
December 15, 2024
Page 2
40 percent of the actual value of the property that exceeds $0 but does not exceed $20
million.
35 percent of the actual value of the property that exceeds $20 million but does not
exceed $55 million.
25 percent of the actual value of the property that exceeds $55 million but does not
exceed $500 million.
20 percent of the actual value of the property that exceeds $500 million.
10-Year Financial Impact Projection for the City
Not Subject to State Backf ill Subject to State Backf ill
Multi-Residential 3%Growth Com/Ind Com/Ind Com/Ind Total Property
Properties(1) Limit Rollback Total Rol l back-Year 1 Rol l back-Year 2 Total Tax Reduction
FY15 $ - $ 306,121 $ $ 306,121 $ 1,015,119 $ - $ 1,015,119 $ 1,321,240
FY16 - 627,423 627,423 1,017,657 1,017,657 2,035,314 2,662,737
FY17 851,745 982,915 1,834,660 730,102 730,102 1,460,203 3,294,863
FY18 1,116,560 1,350,772 3,651 2,470,982 730,102 730,102 1,460,203 3,931,186
FY19 1,396,497 1,757,911 50,443 3,204,852 730,102 730,102 1,460,203 4,665,055
FY20 1,692,226 2,177,375 54,219 3,923,821 730,102 730,102 1,460,203 5,384,024
FY21 2,004,442 2,638,952 109,644 4,753,038 730,102 730,102 1,460,203 6,213,242
FY22 2,333,868 3,115,578 113,569 5,563,014 730,102 730,102 1,460,203 7,023,218
FY23 2,681,255 3,637,715 174,931 6,493,902 730,102 730,102 1,460,203 7,954,105
FY24 3,428,308 4,177,423 179,019 7,784,750 730,102 730,102 1,460,203 9,244,954
Total $ 15,504,902 $20,772,185 $685,477 $36,962,564 $ 7,873,589 $ 6,858,470 $14,732,059 $ 51,694,623
(1)3%annual value growth
(2)At current property tax rate
Additional legislation
During the 2021 legislative session, the State of Iowa legislature passed new legislation to
phase out the State's backfill payments to local governments for lost revenue due to the
commercial and industrial rollback provisions of the 2013 property tax reform bill. Starting in
fiscal year 2023, the City's backfill payment from the State will be reduced by 20% per year until
it is fully phased out in fiscal year 2027.
During the 2022 legislation session, the State of Iowa legislature passed new legislation to
convert the Business Property Tax Credit to a permanent rollback reduction on the first
$150,000 of property tax valuation for all commercial, industrial and rail property owners.
Currently, the State of Iowa is backfilling the losses to the City, which is estimated to be
approximately $680,000 in fiscal year 2024. This amount is being capped at approximately the
fiscal year 2024 amount as the State set aside a limited amount for this backfill and the amount
was reached in the first year.
New legislation
During the 2023 legislative session, the State of Iowa legislature passed new legislation (HF
718) which eliminates two levies, Library Levy and Emergency Levy, that the City was utilizing.
This legislation was further adjusted during the 2024 legislative session. These levies will be
phased out by fiscal year 2029. This legislation also limits the growth of the General Levy. It
does this by reducing the levy by approximately 1% if the taxable growth is 2.75% or greater,
approximately 2% if the taxable growth is 4% or greater and approximately 3% if the taxable
growth is 6% or greater. Due to the amount of variables, we are not able to estimate future
annual impacts, but once the levies are completely phased out, at current year taxable
valuation, it is approximately $2.1 million property tax dollars annually.
707
GLOSSARY
28E Agreement: Agreement formed between various state and local governments in Iowa
to make efficient uses of their powers by enabling them to provide joint services
and facilities.
Agency Funds: One of four types of fiduciary funds. Agency funds are used to report
resources held by the reporting government in a purely custodial capacity (assets =
liabilities). Agency funds typically involve only the receipt, temporary investment,
and remittance of fiduciary resources to individuals, private organizations, or other
governments.
Activity: The organizational subdivision of a division.
Actual Valuation: The estimated actual value placed upon real and personal property by
the City Assessor as the basis for levying property taxes.
Annual Report: This is the annual audited financial statements of the City compiled in
accordance with Generally Accepted Accounting Principles.
Assigned Fund Balance: The portion of the net position of a governmental fund that
represents resources set aside by the government for a particular purpose.
Balanced Budget: A balanced budget is one that has revenues sufficient to equal
expenditures. The City will prepare an annual balanced budget for all operating funds.
Bonded Debt: A written promise to pay a specified sum of money at a future date along
with periodic interest. Proceeds from bonds are typically used for long-term debt to
pay for construction of capital projects.
Bond Rating: Each bond issue has a rating assigned to it by an independent bond rating
company. The rating is based on the City's financial condition and has an impact on
the bond bids and interest rates the City will pay on the bonds over their lifetime.
The City's bond rating agency is Moody's Investors Service.
Budget: A financial plan for a specific time period that estimates the expenditures
and the means of financing those expenditures which are associated with all
services and functions performed by the City.
Budgetary Basis: The basis of accounting that the City uses to prepare, present, and
monitor its adopted budget. The City uses an adjusted the Modified Accrual Basis
of accounting as its budget basis. The modified accrual basis of accounting used in
the preparation of budget is similar to the accounting basis used in the City's
Annual Report for the governmental funds, except for the treatment of interfund
loans, loan repayments, and same fund transfers.
708
Capital Improvements Program (CIP): A management tool used to assist in the
scheduling, planning, and execution of a series of capital improvements over a five-
year period. The CIP is prepared to cover a five-year period but is updated
annually. It sets forth the estimated expenditures by year and specifies the
resources estimated to be available to finance the project expenditures.
Capital Improvements Projects: The specific projects that make up the Capital
Improvements Program. The projects involve construction, purchase, or renovation
of city facilities or property. They are generally non-recurring major improvements
to the City's physical plant which necessitate long-term financing and are
permanent in nature. A capital improvement project is the improvement of land,
buildings, or infrastructure and related expenditures that is greater than $25,000
and has a useful life of three years or more.
Capital Outlay: Expenditures for fixed assets, such as equipment, remodeling, minor
building improvements, and vehicles, that are funded from the operating budget and
are at least $5,000. Since long-term financing is not necessary and expenditures of
this type are of such recurring character, these items are not part of the Capital
Improvements Program.
Cash Basis: A basis of accounting in which transactions are recognized only when cash
is increased or decreased. Or, a basis of accounting in which transactions are
recorded when cash is expended or received for goods and services which are
sold.
Committed Fund Balance: Self-imposed limitation imposed at highest level of decision
making that requires formal action at the same level to remove.
Commodities: Items or supplies needed for routine maintenance and operations.
They include cleaning, maintenance and office supplies, repair materials, minor
equipment, and tools.
Contingency: Funds set aside, but not appropriated or approved for use. These funds
could be used for unanticipated expenditure requirements, new programs, or to
absorb unexpected revenue losses.
Contractual Service: Services such as utilities, postage, printing, employee travel, repairs and
rentals, which are purchased from private contractors.
Debt Limit: Debt incurred as a general obligation of the City shall not exceed statutory
limits: presently 5% of the total assessed value of property within the corporate
limits as established by the City Assessor.
Debt Service: Payment of principal and interest to holders of the City debt instruments.
Deficit: Excess of an entity's liabilities over its assets (a negative fund balance). The term may
also be used to describe a situation where expenditures exceed revenues.
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Department: A major organizational unit in the City comprised of related work activities
aimed at accomplishing a major service or regulatory program.
Division: The organizational subdivision of a department.
Ebilling: Electronic billing enables the City to digitally send invoices for utility services.
The bill is generated by the City's financial software solution and sent to the payer
by email.
Employee Benefits: Contributions made by the City to designated funds to meet
commitments or obligations for employee fringe benefits. Included are the City's
share of costs for Social Security, Iowa Retirement System, and the other pension,
medical, and life insurance plans.
Enterprise Fund: Separate financial entity used for government operations that are
financed mainly from user fees — see Business-Type Activities.
Equity Transfers: Non-recurring or non-routine transfers of equity between funds.
Expenditures: The cost of goods received and services rendered.
Fiduciary Funds: A category of funds used to report assets held in a trustee or agency capacity for
others and which therefore cannot be used to support the government's own programs. The
fiduciary fund category includes pension (and other employee benefit) trust funds,
investment trust funds, private-purpose trust funds, and agency funds. The City's only
fiduciary fund is an agency fund.
Fiscal Year(FY): A 12-month time period to which the annual operating budget applies. In Iowa, the
fiscal year begins July 1 and ends the following June 30.
Full-time Equivalent (FTE) Positions: A part-time position converted to the decimal equivalent
position based on total hours per year. Full-time positions charged to more than one program
are shown as an appropriate fraction in each program.
Fund: An independent fiscal and accounting entity with a self-balancing set of accounts recording
cash, which are segregated for the purpose of carrying on specific activities or attaining
certain objectives.
Fund Balance: Net position of a fund (difference between assets, liabilities, deferred outflows of
resources, and deferred inflows of resources).
General Fund: The fund supported by taxes, fees, and other revenues that may be used for any
lawful purpose.
General Obligation Bonds (G.O. Bonds): When the city pledges its full faith and credit to the
repayment of the bonds it issues, then those bonds are general obligation bonds.
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Generally Accepted Accounting Principles (GAAP): The accounting standards as determined by
the independent agency, the Governmental Accounting Standards Board, for the
presentation of the City's Annual Report.
Governmental Accounting Standards Board (GASB): The independent board that determines
Generally Accepting Accounting Principles. These are the principles used by the City to
prepare its annual audited financial statements.
Governmental Funds: Funds generally financed through taxes, intergovernmental revenues, and
other non-exchange revenues. These funds include the General fund, special revenue
funds, the Debt Service fund, capital project funds, and permanent funds.
Grants: Contributions or gifts of cash or other assets from another governmental entity to be used or
expended for a specified purpose, activity or facility.
Intergovernmental Revenue: A contribution of assets (usually cash) by one governmental unit or
other organization to another. Typically, these contributions are made to local governments
from the State and Federal governments. Grants are usually made for specified purposes.
Internal Service Fund: Funds used to account for the financing of goods or services provided by
one department or agency to other departments or agencies of the City, on a cost
reimbursement basis.
Interfund Loan: Loans between funds.
Iowa Public Employees' Retirement System (IPERS): Established by the Iowa Legislature
in 1953 to provide a secure defined benefit retirement plan for Iowa's public
employees. IPERS covers all municipal employees, with the exception of sworn police
officers and fire fighters.
Levy Rate: The property tax rate stated in terms of dollars and cents for every thousand dollars
of assessed property value.
Market Value: The estimated value of real and personal property based upon the current price
at which both buyers and sellers are willing to do business.
Major Fund: During the preparation of the City's Annual Report, funds are evaluated based
upon the level of their revenues, expenditures, assets, and liabilities to determine
whether or not they are a major fund. Governmental accounting standards sets forth the
minimum provisions for determining which funds to treat as a major fund. If a fund is
determined to be a major fund, its financial information is presented individually in the
City's CAFR and cannot be presented as an aggregate with other funds. For budgetary
presentation, all of the City's funds are presented individually.
Municipal Fire & Police Retirement System of Iowa (MFPRSI): The defined benefit public
retirement system for public safety staff. The System was created by act of the 1990 Iowa
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Legislature, with formal operations beginning on January 1, 1992. MFPRSI is administered
under the direction of a Board of Trustees, with representatives from the membership,
participating cities, citizens of Iowa and the Iowa General Assembly under Iowa Code
Chapter 411.
Modified Accrual Basis: This is the basis of accounting that the City utilizes as its budgetary basis
of accounting for all funds. The modified accrual basis of accounting uses a current financial
resources measurement focus, which generally includes only current assets and current
liabilities on the balance sheet. This became the City's budgetary basis of accounting
starting in fiscal year 2013.
Moody's Investors Service: An independent bond rating agency that provides bond rating
services for the City's bond issues. The City's current bond rating is Aaa for its long-term
General Obligation bonds.
Non-Program: Program costs that do not relate to any one department, but represent costs of a
general City-wide nature.
Non-spendable Fund Balance: Portion of net resources that cannot be spent because of their
form or because they must be maintained intact.
Ordinance: A formal legislative enactment by the City Council, which implements or amends
local law. Any budgetary change which affects total appropriations, levies, use of
reserved appropriations, personnel authorizations, or duties and powers of appointed
officials requires the adoption of an ordinance.
Other Financing Sources/Uses: Other financing sources and uses include a limited number of
special transactions that are used to account for non-operating revenues/receipts and
expenditures/disbursements. Examples are receipt of loan proceeds, payment of loan
principal, and the sale of capital assets.
Personnel: A category of expenditures used for services rendered by full-time, part-time, and
temporary employees to support the functions of City departments. Costs include salaries,
fringes and other related benefits.
Program: A distinct function of city government which provides services to the public or other city
departments. Legal compliance is met if actual expenditures do not exceed the budgeted
expenditures by program areas: Public Safety, Public Works, Health & Social Services,
Culture and Recreation, Community and Economic Development, General Government,
Debt Service, Capital Projects and Business Type/Enterprises.
Property Tax Levy: A property tax (or millage tax) is a levy on property that the property owner is
required to pay. The amount owed is calculated by applying the property tax rate against the
taxable value of the property as determined by the City Assessor in accordance with State
law.
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Property Tax Rate: The property tax levy rate that is set by the City Council that is applied against
the assessed taxable value of real and personal property to calculate property tax revenues.
This rate is applied per$1,000 of taxable value.
Proprietary Funds: Funds that are generally financed in whole or in part by fees charged to
external parties for goods or services. These activities are reported as enterprise funds and
internal service funds.
Reserves: An account used to earmark a fund balance or a portion of a fund balance for a specific
use. A reserve may be established formally by ordinance or resolution or informally by
administrative action.
Restricted Fund Balance: Limitations imposed by creditors, grantors, contributors, laws and
regulations of other governments or laws through constitutional provisions or enabling
legislation.
Revenue: Income derived from taxes, fees, grants and charges. In the broader sense, "revenue"
refers to all government income, regardless of source, to fund services.
Revenue Bonds: A bond that is payable from a specific source of revenue and to which full faith
and credit of the city is not pledged.
Services: A category of expenditures used for the purchase of services provided by individuals,
businesses or agencies who are not in the direct employ of the city.
Self-Supporting Municipal Improvement District (SSMID): An area of contiguous property within
the City that has an additional property tax levy. The added revenue can be used for
improvements to the district, administrative fees, and debt for the cost of improvements.
Special Assessment: A tax levied against a property owner to offset all or part of the cost of public
capital improvements which are deemed to benefit that particular property. Special
assessments are commonly used to finance improvement projects such as street
construction, sidewalk construction, or installation of sewer lines. Special assessments are
levied in addition to regular property taxes.
Subsidy: Financial aid given to a governmental unit by another governmental unit. For example, in
Iowa City, the General Fund subsidizes the Airport with property tax monies.
Supplies: A category of expenditures used for the purchase consumable goods and materials that
do not have a depreciable useful life and are less than $5,000.
SurePay: An application used within the City's billing for residents to pay their utility bills
automatically through their checking or savings account.
Tax Incremental Financing District (T.I.F.): A geographical area designated for public end private
development. Public improvements are funded by debt which is repaid through segregating
the increased property taxes resulting from private development.
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Taxable Valuation: The amount of the estimated actual property value that is used for
levying property taxes after it is reduced by limitations set under State law.
Tort Liability: A tort is a wrong against an individual or property that is neither a crime nor a violation
of a contract. The City could be found liable or responsible by a court when a tort occurs on
City property, as a result of the actions of a City employee, or the function of a City operated
activity. The City levies a special tax to purchase tort liability insurance and to cover the cost
of tort damages for which the City is found responsible.
Transfers (In/Out): Financial transactions that occur between City funds. Interfund transfers occur
between two separate funds. Intrafund transfers occur within a single fund. Transfers may
be for operating or capital purposes. Transfers "In" are those being received by a fund.
Transfers"Out'are those being sent to another fund.
Unassigned Fund Balance: Residual net resources. Total fund balance in the general fund
in excess of non-spendable, restricted, committed and assigned fund balance.
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CITY OF IOWA CITY
UNESCO CITY OF LITERATURE