HomeMy WebLinkAbout2004-03-01 Public hearingTo: City Council
From: Deb Mansfield ~-/~~
Budget Management Analyst
Date: February 26, 2004
Re: Information Available to Public for March 1, 2004 Public Hearing on FY2005 Budget
The attached information is available at the City Clerk's Office, Finance Department and Iowa City Library for the FY2005
Budget Public Hearing scheduled for March 1, 2004.
The proposed property tax rate, Iowa City portion, is $17.31394 for FY2005 compared to $17.59587 in FY 2004, a decrease
of $0.28193. A residential property with an assessed value of $100,000 is proposed to pay $838.96 in city taxes in FY05,
compared to $904.21 in the current year, FY04. (City taxes are about 46.92% of the current year tax bill, the remainder goes
to schools, county, assessor and the state.) Changes between the FY05 city proposed tax rate and FY04 city tax rate are as
follows:
· The proposed Employee Benefit levy increases $0.23 cents, which is a 7.23% change primarily due to health
insurance rates continuing to increase and a change in the police / fire pension rate from 20.5% of police/fire
wages to 24.92% of their wages in FY2005.
· The debt service levy decreases by approximately $0.62 cents, or a decrease of 13.5% due to the 2003 bonds
being issued later than originally planned, lowered debt service due to the 2002 G.O. refunding issue, and
anticipated receipt of $500,000 in donations from the library foundation to abate debt service on the library
expansion. The contribution of $500,000 in library donations equates to savings of $0.24 in the debt service
levy for FY05. City Council policy is that debt service shall not be more than 25% of the city tax rate. The
FY05 debt levy is 22.8% of the proposed FY05 city levy rate.
· The tort levy increases by $0.11 cents or 42.6% ($0.24 to $0.35) based on estimated insurance premiums and
claims.
The General Fund as proposed includes 416.61 full time equivalem (FTE) employees in FY05 compared to 425.98 FTE in
the original FY04 budget. Reductions in general fund staffing, primarily through attrition, have been planned due to the loss
of state shared revenues. Bank franchise tax, municipal assistance, personal property tax replacement and monies and credits
are the state shared revenues which cities will no longer receive. These revenues in FY03 (including bank franchise tax)
totaled approximately $I million in the City's general fund. FY05 includes staffing reductions and revenue / fee increases
which were proposed to City Council in May/June 2003 due to the loss of these revenues and decreases in the residential
rollback. However, there are also some p~rsonnel additions to the general fund in FY05 due to labor collective bargaining
changes regarding temporary employee~, and operations added for the Court Street Transportation Center.
FY2005 proposed revenues for governmental and business type activities total $153.7 million compared to $142.8 million in
FY04 and $166.5 million in FY03, line 14 of the public hearing notice.
FY2005 proposed expenditures and transfers out for both governmental and business type activities total $158.3 million
compared to $135.3 million in FY2004 and $192.2 million in FY2003, line 28 of the public hearing notice.
The June 30 ending fund balance projected for FY2005 is $104.7 million compared to $109.2 million estimated for FY2004
and $101.7 million actual for FY2003, line 31 of the public hearing notice. Of the $104.7 million FY05 ending estimated
balance, $13 million is for general fund, $16 million is in bond proceeds and grant funds for capital projects, $31.5 million is
restricted for debt service. The remaining $44.2 million fund balances are for business type funds, escrows and restricted
donations.
Please contact Kevin O'Malley, Finance Director at 356-5053 or myself at 356-5051 if we can be of assistance.
ALL FUNDS SUMMARY
FY2005 BUDGET
ESTIMATED TOTAL ESTIMATED
BALANCE TOTAL DISBURSE- BALANCE
06/30/04 RECEIPTS
FUND MENTS 06/30/05
1. GENERAL FUND 12,764,506 42,043,629 41,865,465 12,952,670
2. DEBT SERVICE FUND 2,534,706 10,483,741 11,083,742 1,934,705
3. CAPITAL PROJECTS -803,5991 22,831,300 22,831,300 -803,599
4. ClP BOND PROCEEDS 17,042,286J 6,300,0001 6,447,711 16,894,575
5. PARKING SYSTEM OPERATIONS ~ 548,329 4,054,250 4,217,239 385,340
6. BOND RETIREMENT & RESERVE FUNI~ 3,142,351 1,174,504 1,305,550 3,011,305
7. WASTEWATER TRMT OPER 3,248,700i 12,885,000~ 13,100,114 3,033,586
8. BOND RET & RES FUNDS 14,035,627/ 7,281,875 7,167,3061 14,150,196
9. WATER OPER. & MAINT. 6,840,790/ 9,761,835 11,074,480 5,528,14~
10. BOND RET & RES FUNDS 7,766,1291 2,703,122 2,185,253 8,283,998
11. REFUSE COLLECT ON OPERATIONS 672,812 2,143,600 2,290,657 525,755
12. LANDFILL OPERATIONS 9,162,537' 4,115,000~ 2,965,834 10,311,703
13. LANDFILL RESERVE 11,342,996 1,827,449 569,618 12,600,827
14. AIRPORT OPERATIONS -12,981 347,155~ 328,956 5,218
15. BROADBAND TELECOMMUNICATIONS 791,745 853.931 921,337 724,339
16. I BTC RESERVES 75,764 12,200 3,300 84,664
17. !STORM WATER MANAGEMENT 290,075 420,000 161,989 548,086
18. 'ESCROW ACCOUNTS 2,182,295 110,000 48,599 2,243,762
19. LIBRARY DEV. OFFICE SALARY 8,819 53,610 54,406 7,957
20. LIBRARY EQUIPMENT RESERVES 152,173 57,747 209,920
21. PARK LAND RESERVES 285,871 33,060 150,000 168,931
22. TRANSIT REPLACEMENT RESERVE 184,969 173,580 11,389
23. FIRE EQUIPMENT REPLACEMENT RES 187,544 32,000 219,544
24. JCCOG 8,942 592,556 589,077 12,421
25. GO BOND TRUST 4,127,915 16,206 4,111,709
26. ~EMPLOYEE COMPUTER PURCHASE -16,910 16,910
27. IOWA CITY HOUSING AUTHORITY 2,723,354 7,510,498 7,373,267 2,860,585
28. PUBLIC HOUSING-ClAP 168,361 168,36t
29. EMERGENCY SHELTER GRANT -1,982 106,717 104,735
30. GEN FUND LOAN REPAYMENTS 108,860 108,860
31. ~FHLB - HOUSING REHAB -6,135 -6,135
32. HOUSING PROPERTY MANAGEMENT 129,893 46,298 50,000 126,191
33. ENERGY CONSERVATION 152,207 152,207
34. IFARENTAL REHAB REPAYMENTS 35,521 35,521
35. SPEC ASSESSMENT FUND 9 9
36. ROAD USE TAX 4,020,498 5,208,730 5,900,934 3,328,294
37..EMPLOYEE BENEFITS 597,432 7,776,370 7,776,375 597,427
38. PUBLIC SAFETY RESERVE 902,131 11,000 585,140 327,991
39..EMERGENCY LEVY 553,361 553,361
40. CDBG METRO ENTITLEMENT 302,994 1,667,000 1,662,501 307,493
41. HWY 6 COMMERCIAL -98 -98
42. PEPPERWOOD PLAZA TIF -496 ~196
43. 64-1a PROJECT 3,940,577 68,082 4,000,000 8,659
44. ~SYCAMORE MALL 706 222,313 221,812 1,207
45. PLAMOR -171 -171
46. SEABURY AND SM TH -331 150,987 149,432 1,224
47. OWENS-BROCKWAY -361 167,308 167,308 -361
48. ALPLA -35,206 -35,206
49. INFORMATION TECHNOLOGY SVCS 681,970 1,306,809 1,354,094 634,685
50. REPLACEMENT FUND 579,659 242,689 124,676 697,672
51. POLICE CMPTR REPLACEMENT 275,528 109,042 47,702 336,868
52. GENERAL FLEET MAINTENANCE 201,869 1,703,200 1,722,054 183,015
53. EQUIPMENT REPLACEMENT 2,413,582 1,067,606 1,132,315 2,348,873
54. CENTRAL SUPPLY 216,266 278,027~ 262,061 232,232
55. RISK MANAGEMENT 1,151,672 798,700 805,112 1,145,260
56. HEALTH INSURANCE RESERVE 3,579,481 4,949,192 4,379,7911 4,148,882
57. 'GRAND TOTAL 118,533,820 164,246,764 168,082,750 114,697,834
CITY OF IOWA CITY
ADDITIONAL POSITIONS REQUESTED: FY2005
RECOMMENDED IN FY2005 FINANCIAL PLAN
SALARY /
DEPARTMENT POSITION FTE* WAGES BENEFITS TOTAL
Landfill Operations /
Solid Waste Surcharge Res.** Recycling Coordinator 1.00 39,437.67 16,325.82 66,400.77
Transit Intermodal Facility Parking Enforcement Attendant 1.00 28,423.25 14,732.50 43,155.75
Transit Intermodal Facility Maint. Worker II 1.00 30,376.16 15,014.18 45,390.34
Recreation Pool Supervisors (2 half-time) 1.00 26,291.78 14,244.40 40,536.18
GRAND TOTAL - POSITIONS RECOMMENDED FY05: 4.00 124,528.86 60,316.90 195,483.04
POSITION CHANGES IN FY2005 FINANCIAL PLAN
INCREMENTAL
DEPARTMENT POSITION FTE* WAGES BENEFITS TOTAL
Equipment Division Mechanic I to Mechanic II 2.00 2,890.71 387.35 3,278.06
Transit Account Clerk to Customer 1.00 2,490.00 333.66 2,823.66
Service Representative
NOT RECOMMENDED IN FY2005 FINANCIAL PLAN
Emergency Comm. Center Emergency Comm. Operator 1.00 34,564.02 15,733.16 50,297.18
Emergency Comm. Center Emergency Comm. Operator 1.00 34,564.02 15,733.16 50,297.18
Fire Prevention Fire Code Enforcement Spec. 1.00 51,014.01 25,267.41 76,281.42
Water Customer Service MW III - Water Cust. Serv. 1.00 35,556.20 15,762.70 51,318.90
Desktop Support PC Desktop Analyst 1.00 42,677.02 16,809.61 59,486.63
Phone Administration Telephone Technician 1.00 37,523.93 16,065.19 53,589.12
GRAND TOTAL: NOT RECOMMENDED IN FY2005: 6.00 235,899.20 105,371.23 341,270.43
* FTE: Full Time Equivalent ** Funded from Landfill Operations (25%) and Solid Waste Surcharge Reserve (75%)
- 49 - Revised 2/26/04
NOTICE OF PUBLIC HEARING
BUDGET ESTIMATE
FISCAL YEAR BEGINNING JULY 1,2004 - ENDING JUNE 30, 2005
City of Iowa City , Iowa
The City Council will conduct a public hearing on the proposed Budget at Cit~ Hall, 410 E. Washington St
on 3/1/2004 at 7:00 PM
(Date) xx/xx/xx (hour)
The Budget Estimate Summary of proposed receipts and expenditures is shown below.
Copies of the the detailed proposed Budget may be obtained or viewed at the offices of the Mayor,
City Clerk, and at the Library.
The estimated Total tax levy rate per $1000 valuation on regular property .......... $ 17.31394
The estimated tax levy rate per $1000 valuation on Agricultural land is ........... $ 3.00375
At the public hearing, any resident or taxpayer may present objections to, or arguments in favor of, any part
of the proposed budget.
(319/ 356-5041 Marian Karr
phone number City Cler~JFinance Offlce[~s NAME
Budget FY Re-estimated FY Actual FY
2005 2004 2003
(a) (b) (c)
Revenues & Other FInancina Source~
['axes Levied on Property 1 34,793,489 34,072,974 31,856.71(
.ess: Uncollected Proper[}, Taxes-Levy Year 2 0 0
Net Current Property Taxes 3 34.793,489 34,072,974 31.856,71~
)elinquent PmpeB~ Taxes 4 0 0 16,52~
r'lF Revenues 5 608,690 161,935 6,254
3thor Cib/Taxes 6 1,339,748 1,350,684 1,267,11 ~
Jcenses & Permits 7 1,161,612 1,068~225 965,952
Jse of Money and Proper[}, 8 1,487,720 1,467,643 3,279,67(;
intergovemmental 9 27,705,638 16,277,25~ 18,355,895
Charges for Fees & Service 10 36,877,871 35,278,39'~ 33,581,382
Special Assessments 11 0 9,725
Miscellaneous 12 3,524,28( 3,126,10£ 6,257,318
Other Financing Sources 13 46,238,451 49,991,90~ 70,924,993
Total Revenues and Other Sources 14 153,737,49c. 142,795,11(~ 166,521,553
Expenditures & Other Financino Uses
Public Safer}, 15 14,990,023 14,687,682 13,534,061
Public Works 16 9,348,494 8,698,962 8,105,223
Health and Social Services 17 0 0
Culture and Recreatior) 18 9,233,185 9,007,299 8,952,027
Communil¥ and Economic Development 19 8,224,276 5,776,510 4,051,491
General Government 20 6,661,074 6,667,879 5,793,724
Debt Service 21 11,272,659 10,452,865 16,978,783
Capital Proiects 22 19,005,606 5,648,800 17,158,088
Total Government Activities Expenditures 23 78,735,311 60,939,998 74,573,397
Business T},pe / Enterprises 24 40,116,387 36,860,326 66,448,631
Non-Program 25 0 0
Total ALL Expenditures 2( 118,851,698 97,800,324 141,022,028
Transfers Out 2~ 39,402,451 37,481,158 51,191,562
Total ALL Expenditures/Transfers Out 2~ 158,254,149 135,281,482 192,213,590
Excess Revenues & Other Sources Over
~,U rider) Expenditures/Transfers Out 29 -4,516,650 7,513,634 -25,692,037
3eginning Fund Balance Ju~}, 1 3(~ 109,255,998 101,742,364 127,434,401
Ending Fund Balance June 30 31 104,739,348 109,255,998 101,742,364
Adoption of Budget and Certification of City Taxes 52--483
FISCAL YEAR BEGINNING JULY 1, 2004 - ENDING JUNE 30, 2006
City Name: Iowa City County Name: JOHNSON Date Budget Adopted: 03/02104
(319/ 356~504t
CountyAuditor DateStamp January 1. 2003 Property Valuations
Regular 2, 2.049.483,853 2b 2,003.871,359 I 62,380
DEBT SERVICE 3a 2.072,923.255 3b 2.027.310.761
I
I
Ag Land 4o 1,967,769 4b 1,967,769
TAXES LEVIED
(A) (e) (C)
Code Dollar Request with Properly Taxes
Sec. Limit Purpose Utility Replacement Levied Rate
384.~ ~ 10000 Regular General levy 5 16,600,819 16,231,358 43 8,10000
1384) Non-Voted Other Permissible Levies
12(8) o 67500 Contract for use of Bddge 6 0 0 44 0
~2¢o) o9~ooo Opr & Maint publicly owned Transit 7 i,~4~i01~ 1,903,678 ~5 0.95000
12(11) Amt Nec Rent, Ins. Maint of Civic Center 8 0 0 4e 0
12(12) 0 ~3S00 Opr & Maint of City owned Civic Center 9 0 0 47 0
12(13) oo~75o Planning a Sanitary Disposal Project ~0 0 0 48 0
~2¢4) o27~0o Aviation Authority (under sec.330A,15) m* 0 0 49 0
12(15) Amt N.~ Joint city-county building lease ~2 0 0 50 0
12(16) 006750 Levee {mpr. fund in special charter city ,3 0 0 5m 0
12(18) ^mt~.. Liability, property & self insurance costs ~4 712,080 696,225 s~ 0~34744
121~) A.,t ~. Support of a Local Emer~.M~mt. Comm. 4~ 0 0 4s5 0
13~l Voted Other Permissible Levies
lZll) 0 ~3500InstrumentalNocal Music Groups ?5 0 0 53 0
12(2) 0810CO Memodal Building ~6 0 0 r~ 0
12(3) 013500 Symphony Orchestra ~? 0 0 55 0
12(4) o 2700~Cultural & Scientific Facilities 18 0 0 56 0
~z(s) ^.wt~ County Bridge 1~ 0 0 57 0
1~(61 13~ooo Missi or Missoud River Bridge ConsL 20 0 0 58 0
12(9) 003375 Aid to a Transit Company 2~ 0 0 50 0
lzH?) o 205~ Maintain Institution received by gift/devise z2 0 0 eo 0
1211~) 1 oceoe City Emergency Medical Distdct 4~3 0 0 4~ 0
~z(21) o27o~ Support Public Library 23 553~361 541,0~ ~ 0.27000
28E.22 1500~ Unified Law Enforcement 24 0 0 62 0
Total General Fund Regular Levies (5 thru 24) ~ 19,813,270 19,372,306
364.1 $300375 Ag Land ~ 5,911 5,911 83 3.00375
Total General Fund Tax Levies (25+261 27 19,819,181 19,378,217 I [3o t4ot ~dd
Special Revenue Levies
384.s o21o~ Emergency {if general fund at levy limit) ;8 553,361 541,045 04 0.27000
384,s ^rn~ ~e~ Police & Fire Retirement 2~ 1,661,56~ 1,624,599
Ar~ff N~ PICA & IPERS (if general fund at levy limit) 30 2,107,694 2,060,781
I
^.~t u~ Other Employee Benefits 3~ 3,245,895 3,173,651
Total Employee Senefit Levies (29,30,31) 32 7,015~158 6,859,031 ~5 3.42289
Sub Total Special Revenue Levies (28+321 ~3 7,568,519 7,460,076
Valuation
Total Special Revenue Levies (33+38} 3~ 7,568,519 7,400,076
~4.4 ^mt~ Debt Service Levy 76.10(6} 4o 8,195,537 40 8,015,196 7~ 3.95361
384.7 067500 Capital Projects (Capital Improv. Reserve) 41 41 O 71 0
Total Property Taxes (27+39+40+411 42 35,583,237 4~ 34,793,489 ~z 17.31394
COUNTY AUDITOR - I certify the budget is in compliance with ALL the following:
F0.~6~ CITY OF Iowa City ADOPTED BUDGET SUMMARY
YEAR ENDED JUNE 30, 2005 Fiscal Years
Special Debt Capita[ Budget Re-estimated Actual
General Revenues Service Projects Permanent Proprietary 2005 2004 2003
(A) (B) (C) (D) (E) (F) (G) (H) (~)
Revenues & Other FiRancing Sources
TexesLev[e~onProperty 7; 19,378,217 10{ 7,400,076 134 8,015,196 161 234 34,793,489 26z 34,072,974 294 31,856,715
Less: Uncollected PropertyTaxes-Levy Year 7~ 0 10i 0 135 0 162 235 0 265 0 295
NetCurrentPropertyTaxes 7! 19,378,217 10~ 7,400~076 136 8,015,196 163 236 34,793,489 26( 34,07~74 296 31,856,715
DelinquentPropertyTaxes 8( 0 10.c 0 137 0 164 0 237 0 267 0: 297 16,525
T~FRevenues 11( 608,690 238 608,690 '~6~ ~i,9~ ~98 6,254
Other C!ty Taxes 81 990,964 ~ 168,443,~l 180,341 165~ (] 239 1,339,748 26.~ 1,350,68~ 299 1,267,115
Licenses&Permits 8; 1,161,612 11: 0 212 240 1,161,612 27( 1,0~8,22.' 3o0 965,952
UseofMoneyandFYoperty 8( 377,265 11: 16,000 13~ 0 166 0 1941 0 213 ~,094,455 241 1,487,720 271 1,467,64.' 30~ 3,279,67C
Intergovernmental 8z 2,683,078 11~ 7,232,975 14( 0 167 9,702,020 426 8,087,565 242 27,705,638 27; 16,277,25.' 302 18,355,895
ChargesforFees&Service 8.= 3,515,489 11( 0 14' 0 168 0 1951 0 214 33,362,382 243 36,877,871 27.' 35,278,39,~ 303 33,581,382
SpecialAssessments 8( 0 11{ 0 14; 0 169 0 427 244 0 27z 304 9,725
I 0 215 965,128 245 3,524,280 275 3,126,10C 305 6,257,318
Miscellaneogs 8~ 1,902,152 117 157,000 14: 500,000 170 0 ;;~
Sub-TotalRevenues 8~ 30,008,777 11~ 1~,583,184 14. 8,695,537 17~ 9,702,020 0 216 43,509,530 246 107,499,04~ 2z~ 92,803,20~ 306 95,596,56C
Other Financing Sources:
Transfersln ~c~ 11,944,477 ~91 941,240 14~ 1,788,20Z 172 9,303,580 ~981 0 217 15,424,950 247 39,402,451 ~7~ 37,451,15~ 307 50,458,490
Proceeds of Debt 9C 0 4591 0 14( 173 6,300,000 21~ 0 248 6,300,000 275 12,015,00C 308 19,120,250
ProceedsofCapitolAssetSales 91 386,000 14~ 174 0 1991 0 219 ~50,000 249 536,000 27~. 495,75( 3~9 1,346,253
TotalRevenuesandOtherSources 9~ 42,339,254 120] 16,524,424 14( 10,483,741 175 25,30~,600 2001 0 220 59,084,480 25O 153,737,499 28C 142,795,11{~ 3~0 ~66,521,553
Expenditures & Other Financing Uses
PubiicSafety 60£ 14,821,911 6OS 168,112 62; 0 335 14,990,023 63; 14,687,683 642 13,534,061
Pub~icWorks 601 9,340,340 61~ 8,154 62z ~0 336 9,3481494 63~ 8,69~,962 643 8,105,223
Health and Social Services 60~ 0 611 0 62~ 0i 352 0 634 6M.
Culture and Recreation 60~ 9~233,185 612 0 62( 371 9,233,185 63~ 9,007,29c. 645 8,952,097
CommunityandEconomicDevelopment 604 1,329,411 613 6,894,865 62~ 372 8,224,276 63~ 5,776,51C 646 4,051,491
GenecalGovemment 605 6,477,290 614 183,784 62( 373 6,661,07~ 637 6,667,87C~ 647 5,793,724
DebtSer~[ce 60~ 0 615 0 618J 11,272,65.c 62<. 44O 11,272,659 638 10,452,865 648 16,978,783
~apltalProjects 607 0 616 0 6211 19,005,600 63( 441 19,005,600 63~c 5,648,80C 649 17,158,088
£otalGovemmentActivifiesExpenditures 608 41,202,137 617 7,254,915 6191 11,272,65~c 6221 19,005,600 631 442 78,735,311 64~ 60,939,998 650 74,573,397
BusinessTypeProprietray:Enterprise&lSF 40,116,387 374 40,116,387 641 36,860,326 651 66,448,631
Transfers Out 101 1,129,117 1~9 14,462,847 15~ ~84 6,275,000 207 229 17,535,487 25[ 39,402,451 28~ 37,481,158 319 51,191,562
~ndin~ Fund Balance June 30 105 14,691,979 133 4,931,280 16C 5,873,707 188 13,478,920 211 85,08~ 233 65,675,378 26.' 104,739,345 293 109,255,998 323 101,742,364
Fo~63~ B CITY OF Iowa City
REVENUES DETAIL
Fiscal Year Ending 2005 Fiscal Years
Special Debt Capital Budget Re-estimated Actual
GENERAL Revenues Service Projects PERMANENT PROPRIETARY 2005 2004 2003
(Al (B) {CI (D) {EI {Fl (Gl
REVENUES & OTHER FINANCING SOURCES
Taxes Levied on Properly 19,378,21; 7,400,07t 8,015,196 0 34,793,48c~ 34,072,974 31,856,718
Less: Uncollected Proper~y Taxes -Lew Year 0
Net Current Property Taxes (line 1 minus line 2) 19,378,21~ 7,400,07( 9,015,196 0 34,793,48c~ 34,072,974 31,8~6,7i~
Delinquent Property Taxes 0 16,528
TIF Revenues 608,69( 608,69C 161,935 6,25~
Other City Taxes:
Utility Tax Replacement Excise Taxes 440,96z 168,44~ 180,3411 0 472 789,74~ 800,684 703,634
Padmutuel wager tax 473 0
Gaming wager tax 474 0
Mobile Home Taxes 393 0
Hotel/Motel Taxes 1£ 550,00£ 394 550,00¢ 5~0,000 563,48~
Other Local Opbon Taxes $ * 11 395 0
Subtotal - Other City Taxes (lines 6thru 11) 12 990,96~ 168,44.' 180,341 0 1,339,748 1,350,684 1,267,118
Licenses & Permits 13 1,161,61; 1,161,612 1,068,225 965,952
Use of Mone},& Properly 14 377,26[ 16,00£ 1,094,455 1,487,72¢ 1,467,643 3,279,67¢
~ntergovernmental:
Federal Grants & Reimbursements 15 405,18£ 1,510,00£ 3,181,8~. 7,937,565 399 13,034,644 7,971,257 8,403,527
State Shared Revenues 16 5,208,73£ 400 5,208,73C 5,116,590 6,191,37c~
Other State Grants & Reimbursements 17 427,12~ 218,11.c 6~0,12~ 150,000 401 7,235,368 1,113,916 1,713,99~
Local Grants & Reimbursements '/8 1,850,778 296,12[ 80,00( 402 2,226,89~ 2,075,490 2,046,998
Subtotal - Intergovernmental (lines 15 thud 18) 19 2,683,078 7,232,97~ 9,702,02( 8,087,565 27,705,63~ 16,277,253 18,355,89~
Charges for Fees & Service:
Water Utility 20 9,371,835 404 9,371,83~ 9,516,800 9,729,611
Sewer Utility 21 12,550,000 405 12,550,00{3 12,205,300 12,248,488
Electric Utility 22 406 0
Gas Utility 23 407 0
Parking 24 ~18~,300 408 3,188,30(3 3,122,080 2,661,06~
Airber[ 25 409 0 7,871
Landfil6Gart)age 2~ 2." 6,728,600 410 6,728,625 5,806,025 6,524,87C
Hospital 27 4tl
Transit 28 990,30C 412 990,30(3 647,300 770,824
CedleTV, Itaemet &Telephone 29 838,631 429 838,631 793,009 316,563
Housing Authedty 30 242,816 430 242,816 ~0,000 1,40C
Storm Water Utility 31 420,000 431 420,00a 420,000 11,94~
Other Fees & Charges for Service 32 2,525,164 22,200 413 2,547,364 2,.507~880 1,308,748
Subtotal - Charges for Service (lines 20 thru 32) 33 3,515,48~ 01 33,362,382 36,877,871 35,278,394 33,581,382
Special Assessments 34 0 9,72~
Miscellaneous 35 1,902,152 157,00a 500,00c 965,12t 3,524,28a 3,126,100 6,257,31~
Other Financing Sources:
Operating Transfers In 36 11,944,477 941,24~ 1,788,20~ 9,303,58( 15,424,95( 39,402,451 37,481,158 50,458,49C
Proceeds of Debt 37 6,300,00~ 6,300,000 12,015,000 19,120,25C
Proceeds of Capital Asset Sales 38 366,000 150,09( 536,000 495,750 1,346,253
Subtotal-Other Financing Sources ~= ~ ~ 3~l 30 12,330,477 941,24~ 1,788,20~ 15,603,58£ 15,574,95( 46,238,451 49,991,908 70,924,993
Total Revenues except for pegthnthg fund balance
(lines 3, 4, 5, ~12, 13, 14, 19, 33, 34, 35, & 39) 40 42,339,254 16,524,424 10,483,741 25,305,60£ 59,084,48( 153,737,490 142,795,116 166,521,553
Sepinning 6und Ba ance Ju ¥ 41 14,683,97~ 10,124,618 6,662,62~ 13,453,92£ 88,08z 64,242,77; 109,255,998 101,742,364 127,434,401
TOTAL ALL REVENtJES ili~ ~o + ~ 42 57,023,233 26,649,042 17,146,368 38,759,52£ 88,08z 123,327,25; 424 262,993,497 244,537,480 293,955,954
E tar the amount the city calculates to be atthbutable to property tax rehef. The entry is required bu CAN NOT be made using he sol. rare.
CITY OF Iowa City Department0fManage~nent
EXPENDITURES SCHEDULE PAGE 1
Fiscal Year Ending 2005 Fiscal Years
Special Debt Capital Budget Re*estimated Actual
GENERAL Revenues Service Projects PERMANENT PROPRIETARY 2005 2004 2003
GOVERNMENT ACTIVITIES (A) CB) {C) (D) (E) (F) (G) (H) (I)
Public Safety
Police Department/Crime Prevention 8,253,329 325 8,253,329 8,040,791 7,415,350
Jail 327 0 0 0
Emergency Management 328 0 01 0
Flood Control 329 0 0
Fire Department 4,936,786 330 4,936,786 4,805,69~ 4,312,677
Ambulance 331 0 0
Building Inspections 1,154,324 332 1,154,324 1,107,34~ 1,059,821
Miscellaneous Protective Services 333 0
Animal Control 477,472 349 477,472 548,482 457,968
Qther Public Safety i£ 168,112 334 168,112 185,37( 288,245
TOTAL (lines 1 - 10) 11 14,821,911 168,112 14,990,023 14,687,68." 13,534,061
Public Works
Roads, Bridges, & Sidewalks 12 2,483,122 353 2,483,122 2,235,547 1,778,529
Parking - Meter and Off-Street 13 356 0 0
Street Lighting 14 413,073 324 413,073 364,707 356,187
Traffic Control and Safety 15 729,422 326 729,422 674,92z 640,569
Snow Removal 16 160,764 354 160,764 131,34{ 281,515
Highway Engineering 17 963,576 355 963,576 1,001,04~ 922,586
Street Cleaning 18 66,363 359 66,363 42,76.~ 207,569
Aicport (if not Enterprise) 1 ~ 365 0 0
Garbage (if not Enterprise) 20 358 0 0
Other Public Works 21 4,524,020 8,154 350 4,532,174 4~248,62~ 3,918,268
TOTAL (lines 12 - 21) 22 9,340,340 8,154 0 9,348,494 8,698,96~ 8,105,223
Health and Social Services
Welfare Assistance 23 337 0 0
Ci[y Hospital 24 338 0 0
Payments to Private Hospitals 25 339 0 0
Health Regulation and Inspection 26 340 0 0
Water, Air, and Mosquito Control 27 341 0 0
Community Mental Health 28 342 0 0
Other Health and Social Services 29 343 0 0
TOTAL (li~es 23 L 29) 30 0 0 0 0 0
CITY OF Iowa City
EXPENDITURES SCHEDULE PAGE 2
Fiscal Year Ending 2005 Fiscal Years
Special Debt Capital Budget Re-estimated Actual
GENERAL Revenues Service Projects PERMANENT PROPRIETARY 2005 2004 2003
(A) (B) (C) (D) (E) (F) (G) (H} (I)
Culture and Recreation
Library Services 31 4,162,84.- 344 4,162,843 4,014,030 4,085,79(
Museum, Band and Theater 32 345 0
Parks 33 1,342,42." 346 1,342,425 1,325,02z 1,276,04(
Recreation 34 2,755,05`" 587 2,755,058 2,755,75' 2,722,42."
Cemetery 35 312,16`" ~66 312,168 331,08.( 265,411
Community Center, Zoo, & Madna 36 347 0
Other Culture and Recreation 37 660,691 348 660,691 ~81,40[ 602,34~
TOTAL (lines31-37) 38 9,233,185 0 0 9,233,185 9,007,29.( 8,952,027
Community and Economic Development
Community Beautification 39 436,829 367 436,829 396,60z 362,631
Economic Development 40 173,128 4,538,552 368 4,~11,680 2,403,52( 240,51c.
Housing and Urban Renewal 41 50,006 1,662,501 369 1,712,501 1,644,91( 1,973,72c.
P~anning & Zoning 42 669,45,1 379 469,454 666,817 671,837
Other Corn &Econ Development 43 693,812 370 093,812 664,64.( 802,77."
TOTAL (lines39-43) 44 1,329,411 6,894,665 ~ 8,224,276 5,776,51( 4,051,491
General Government
Mayor, Council, & City Manager 45 594,704 375 594,704 605,06~ 579,471
C~erk, Treasurer, & Finance Adm. 46 2,651,508 376 2,651,508 2,718,86( 2,497,06~c
Elections 47 377 0
Legal Services & City Attorney 4~ 576,381 378 576,381 554,657 ~28,83£
City Hall & General Buildings 49 443,552 380 443,552 430,44~ 392,892
Tort Liabili[y 50 712,080 382 712,080 581,82.'. 352,70c~
Other General Government 51 ~,499,065 183,784 381 1,682,849 1,777,02c. ~ ,442,752
TOTAL (lines 45 - 51) 52 6,477,290 183,784 0 6,661,074 6,667,87c. 5,793,724
Debt Service 53 11,272,65.( 11,272,659 10,452,86[ 16,976,783
Capital Projects 54 19,005,606 19,005,60( 5,648,80£ 17,158,06`"
TOTAL Government Activities Expendituret
(lines 11+22+30+38+44+52+53+54) 55 41,202,137 7,254,915 11,272,65c. 19,005,600 0 I 78,735,311 60,939,99`" 74,573,397
BUSINESS TYPE ACTIVITIES
Proprietary: Enterprise & Budgeted ISF
Water Utility 5( 4,997,70." 360 4,997,70." 4,742,432 4,245,721
Sewer UClity 57 5,016,83~ 357 5,016,83~ 4,580,677 3,983,188
Electric Utility 5~ 361
Gas Utility 5c. 362
Airport 6~ 243,51( 365 243,51( 282~48~c 225,987
Landfill/Garbage ~ 4,840,781 383 4,869,781 4,802,72~ 4,367,692
Transit 6; 364 0
CableTV, Intemet &Telephone 62 760,81~ 443 760,81~ 731,55~ 665,741
Housing Authority 6z 7,541,62`" 444 7,541,62( 0,328,194 6,520,958
Storm Water UCli[y 6." 31,98c. 44~ 31,98.c 0
Other Business Type (city hosp., ISF, parking, etc.) 66 2,507,39~ 446 2,507,39a 2,468,394 2,418,802
Entsrpnse DEBTSERVICE 67 10,321,02; 447 10,321,02; 10,385,663 35,479,606
Enterprise CAPITAL PROJECTS 6`" 3,825,70£ 448 3,825,70`" 2,458,200 8,540,936
TOTAL Business Type Expenditures(lines 56 - ~6) 6.c 40,116,387 40,116,387 36,860,326 66,448,631
Non-Program 7`" 0
TOTAL COY & BUS TYPE EXP. (lines55+69+70) 71 41,202,137 7,254,915 11,272,65~c 19,005,600 0 40,116,387 118,851,69( 97,800,324 141,022,028
Transfers Out 72 1,129,117 14,462,847 6,275,000 17,535,487 39,402,451 37,481,158 51,191,562
i'otal Expend~tt~res and Other Financing Usm (lines 71 +72) 7~ 42,331,254 21,7~,762 11,272,656 25,280,600 ~ 57,651,87~ 158,254,14c~ 135,281,482 192,213,599
Ending Fund Balance June 30 7a 14,691,979 4,931,280 5,873,70? 13,478,920 88,08z 65,675,378 104,739,34~ 109,255,998 101,742,364
TOTAL REQUIREMENTS (Lines73+74) 7[ 57,023,233 26,649,04; 17,146,366 38,759,520 88,0~z 123,327,252 389 262,993,497 244,537,480 293,955,954
LONG TERM DEBT SCHEDULE
GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS. LOANS, LEASE-PURCHASE PAYMENTS
City Name: Iowa City
Principal Interest Bond Registration Total Obligation Amoun~ Paid by Other Amount Paid by Current
Project Name Amount of Date certified Due FY Due FY Due FY Due FY Funds & Debt Service Year Utility Replacment and
Issue To County Auditor 2005 2005 2005 2005 Fund Balance Debt Service Taxes
(A) (B) (C) (D) ~E) +~F) =(G) (H) (I)
119)
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