HomeMy WebLinkAbout1996-02-27 Info PacketCity of !owra City
MEMORANDUM
DATE:
TO:
FROM:
RE:
February 16, 1996
City Council
City Manager
Material in Information Packet
Memorandum from the City Manager regarding elderly bus pass renewal.
Copies of letters to City Manager:
a. Rebecca M. Teasdale regarding Furniture Project
b. Matt and Lisa Dunahoo regarding Fire Department response
c. William Dickinson regarding appreciation of services
?.57
758
759
Memorandum from the City Clerk regarding February 7, 1996, Council Work
Session.
Memoranda from the Finance Director:
a. Revisions to the Fiscal Year 1997, 1998, and 1999 Proposed Three-
Year Financial Plan and Seven-Year Capital Improvements Project
Budget
b. Comprehensive Annual Financial Report for the Fiscal Year Ended
June 30, 1 995
Copy of letter to Senator Harkin from the Finance Director regarding Clinton
Administration budget proposal concerning the 2% de minimus rule.
Copy of memorandum to the City Manager from the Director of Parks and
Recreation regarding Jensen and Neuzil properties.
Copy of letter to Edwin Clopton from the City Manager regarding public
transit issues
Copies of letters to Mayor Novick:
a. Tim and Leslie Gay regarding First Avenue Improvements Project '7~7
b. Sara Schneider regarding transit -76 ~'
Copy of letter to Floyd Palkay from Judith Sturgess regarding Iowa City
Landfill.
Agenda for the PATV Board of Directors meeting held February 15, 1996.
Agenda for the Johnson County Board of Supewisors meeting held
February 20, 1996,
Memo from PCD Director regarding Fringe Agreement.
77!
77X
Information Packet
February 16, 1996
page 2
Human Service Agency funding (figures for FY97). r-/7:
Transit fund FY97 to FY99 (~djusted Seats contract to $550,000 from $448,000; rate
increase moved to July 1 +$95,000; added $80,000 of service cuts back in)
Transit Consolidation Study dated May 1990.
Agenda for Bd. of Supervisors - 2/15/96.
Information regarding the Mayor/Council Seminars.
Information regarding 1996-1997 Capital Improvements Projects.
City of Iowa City
MEMORANDUM
Date:
To:
From:
Re:
February 15, 1996
City Council
City Manager
Handicapped and Elderly Bus Pass Renewals
it is time to process renewals for the 2 year handicapped and elderly bus passes. The Transit
Division will do a press release and post flyers on the buses that define the times and locations
renewals can be obtained. The Treasury Division is responsible for processing renewals at the
Civic Center. An Account Clerk will be stationed in the Civic Center Lobby OR Lobby Conference
room from 1:30 p.m. to 4:00 p.m. on 2/21,22 and 23 (Wednesday, Thursday and Friday) and also
2/26, 27 and 28 (Monday, Tuesday and Wednesday). The Transit Division will process renewals
at the Senior Center, Goodwill Industries, Nelson Adult Center and Systems Unlimited. Actual
dates are unknown at this time, but will be included in the press release.
indexlm~crn2-15
February 7, 1996
Mr. Stephen J. Arkins
City Manager
City of Iowa City
410 East Washington Street
Iowa City, iowa 52240
Dear Mr. Arkins:
Thank you for your support of the Furniture Project in fiscal year 1996. Through the funding
provided by the Solid Waste Division, the Project has recycled 13.8 tons of furniture and
appliances in the first seven months of this fiscal year. The Project has distributed 271 items,
including beds, couches, dressers, and appliances·
Since 1993, the Furniture Project has been won~ing to keep good, usable furniture out of the
landfill and in the homes of families in need. Families moving from an emergency shelter into
homes of their own have received 1447 items, saving 75.5 tons of waste from entering the local
sanitary landfill.
The Furniture Project needs your continued support to provide this valuable service to the
community. The Project requests $10,000 as partial salary for the Coordinator position in fiscal
year 1997. The Coordinator is the Project's only paid staff position and oversees all aspects of
the program, including donation receipt, furniture distribution, publicity, and fund-raising. The
Furniture Project is actively seeking funding from a vadety of public and private sources.
Unfortunately, due to its unique services, the Project falls between the cracks of many funding
programs.
Thank you again for your support of the Furniture Project. Please do not hesitate to contact me
if I can provide any additional information. ~,.. ~
Sincerely,
Rebecca M. Teasdale
Coordinator
Iowa City Manager
410 E. Washington
Iowa City, Iowa 52240
February 4, 1996
To Whom It May Concern:
On Sunday, February 4, 1996, my family and I retam~ed to our mobile home to find tl~ Carbon Monoxide
d~toctor activated. Not knowing the procedures for this situation, I called the normal lrasineas number for
the Iowa City Police. The dispatcher quickly explained that the fire department would respond to
determine ff we had a {tarben monoxide problem.
The fire department responded within five mhlute8 of the illitial telephone call to the police department.
They quieldy checked our home with their carbon monoxide measurement devices uncl found no abnormal
readings. When we stated our concern for our twelve month old daughter, they re-verified the cah'bmfion
of their equ/pment and the Battalion Chief confirmed theft findings.
We are duly impressed with the profeasionali.qm that the fire department exhibited. They were extremely
thorough checking the gas stove, the water heater, and the furnace. In addition, a member of the team
briefed us on the warning signs of carbon monoxide poisoning and to call the station ff symptoms appeur.
We are comfortable, once again, with the safety of our home.
These people conveyed a sense of pride in theft work and a concern for us. Please convey our thank.~ once
a~in to these individuals.
Sincerely,
Matt and Lisa Dunahoo
Mr. Stephen Arkins
City Nmnager
City of Iowa City
The Civic Center
Iowa City, Iowa 52240
Dear Mr. Arkins,
February 9, 1996
I want to compliment two city departments for the beautiful Jobs
that they did during the past awful two weeks of winter.
First, the Streets and Sanitation gays did a splendid Job of
removing the heavy snow on Ridgewood Lane the morning after
the big Friday snowstom. In fact, they always seem to arrive
here in a very timely fashion.
Then, a week later, a water main broke at the corner of Virginia
and Ridge Road. The crew responded within ten minutes of our
phone oall to the City Water Department and had the break repaired
within three hours with very little inconvenience to the neighbor-~.
hood.
These past couple of weeks must have been a trying time for these
departments and this is to let you know Just how much their efforts
are appreciated.
Sincer~l~1 '~
6 Ridgewood Lane
Iowa City 52245
City of Iowa City
MEMORANDUM
Date:
To:
From:
Re:
February 16, 1996
Mayor and City Council
City Clerk
Council Work Session, February 7, 1996 - 9:30 a.m. in the Council Chambers
Mayor Novick presiding. Council present: Novick, Baker, Kubby, Lehman, Norton,
Thornberry, Vanderhoef. Staff present: Arkins, Helling, Karr, Davidson, Logsden, Fowler,
Dollman, Yucuis, Mansfield. Tapes: Reel 96~23, All; 96-24, Side 1.
Meeting transcriptions are available in City Clerk's Office upon request.
1997-1999 FINANCIAL PLAN BUDGET DISCUSSIONS: Reel 96-23, Side 1
Council discussed budget issues and directed staff to make the following changes to the
proposed 1997-1999 financial plan:
Human Rights. Fund ½-time paralegal/investigator position.
Convention & Visitors Bureau. Fund 25% of hotel/motel tax minus $10,OO0 (as budgeted).
Give direction to CVB restore grant program for next year. Indicate to arts festival and jazz
festival that money may not be available from the City next year. Schedule Council discussion
regarding use of hotel/motel tax.
Johnson County Historical Museum. 93,000 as budgeted.
Sensitive Areas. City Manager Arkins will prepare formal recommendation and schedule
discussion.
Airport. Airport Manager O'Neil to prepare memorandum regarding concerns expressed in Dee
Norton's memo of February 1, item //6.
Senior Center. "No" to personnel request.
Police Computer System. Fund $115,000 each year for a four-year period.
Parks and Recreation. Half-time maintenance position as budgeted. ,
Housing. Citv Manager Atkins stated interviews will be scheduled within the week to ten
days for the administrator position.
ICAD. Defer decision.
Library. "No" to budget request for additional staff.
2
Fire Department. Fund computer equipment setaside and reevaluate next year. Lobby State
regarding rollback figures.
Cemetery. Discuss in future.
Heritage Trees. Fund $3,000 for inventory.
Engineering. City Manager Atkins will prepare more detailed information addressing item//11,
page 2 of Dee Norton's memo of February 6. Information update on GIS mapping project
requested.
Aid to Agencies. Defer action until staff presentation by Linda Severson.
Transit Capital Purchase Fund. Confirmed elimination of $60,000 a year transit capital
purchase fund.
Road Use Tax Fund. City Manager Atkins provided information regarding road use tax monies
to fund personnel positions,
Sale of Peninsula Property. Directed staff to continue discussions with the Elks Club;
$30,000 consultant fee already budgeted.
Marketing of Urban Renewal Property. City Manager Arkins reported that a meeting is
scheduled with center space representatives on Friday. Need to budget money for marketing
64-1a.
City Plaza, City Manager Arkins stated he will schedule further discussions regarding City
Plaza recommendations.
Transit.
Fare increase to 75¢.
Bus pass increase to $25.
Establish low income policy.
Look at children's bus fare/riding with parent.
Strip ticket pass discount program.
Employer purchase pass discount program.
Look at Saturday service redesign.
Propose nighttime service redesign, funding target $80,000 to $100,000.
Kubby requested map of current citv bus routes.
COUNCIL SCHEDULE DISCUSSION:
Reel 96-24, Side 1
Council agreed to schedule their next budget discussion on Wednesday, February 14, 9:30
a.m.
Meeting adjourned at 12:05.
City of Iowa City
MEMORANDUM
Date:
February 16, 1996
To:
From:
Re:
City Council and City Manager
Donald J. Yucuis, Director of Finance ~9~91
Revisions to the Fiscal Year 1997, and 1999 Proposed Three-Year
Financial Plan and Seven-Year Capital improvements Project Budget
A public hearing is scheduled for Tuesday, February 27, 1996, at 7:30 p.m. in the Council
Chambers regarding the adoption of the Fiscal Year (FY) 97 budget, the FY97, FY98, and
FY99 three-year financial plan, and the seven-year Capital Improvements Project (CIP) budget.
This packet includes the public hearing notice that will appear in the newspaper on Thursday,
February 22, 1996, and the forms that are required by the State to be filed with the adoption
resolution.
The attached schedules highlight the changes that have occurred in the FY97, FY98 and FY99
three-year financial plan between the time the budget document was printed and distributed
in December 1995 and the City Council's final review and recommendation. Attached is a
summary of the changes made to the three-year financial plan by fund and then a more
descriptive explanation of the differences.
Please note that the FY97 property tax levy rate is set at 12.653 per $1,000 of taxable
assessed valuation compared to 12.992 in FY96. The FY97 tax levy request and total
expenditures as published in the newspaper for the public hearing cannot be increased but can
be reduced prior to final approval.
Final City Council approval of the FY97 budget, three-year financial plan, and seven-year CIP
is scheduled for Tuesday, March 5, 1996. Two resolutions will be presented for your
approval. The first resolution will approve the FY97 budget. The second resolution will
approve the FY97 to FY99 three-year financial plan and also the seven-year Capital
Improvements Projects budget FY96 to FY2002.
Please contact me at 356-5052 or Deb Mansfield at 356-5051 if you have any questions.
Attachment
Form831.1
City of Iowa City, Iowa
NOTICE OF PUBUC HEAR}NG
BUDGET ESTIMATE
Fiscal Yea~ July 10 1998 - June 30, 1997
The City Council will conduct a public hearing on the proposed 1998 - 1997 Budget at the Civic
Center, 410 E. Washington St. on February 27, 1996 at 7;30 o'clock p.m. The Budget Estimate
Summary of proposed receipts and expenditures }s shown below. Copies of the detailed proposed 1996
- 1997 Budget may be obtained or viewed st the offices of the Mayor, City Clark, and at the Library.
The estin~ated Total tax levy rate per $1000 valuation on regular property is ................... $12.B53
The estimated tax levy rate per $1000 valuation on Agricultural land is ......................... $ 3.004
At the public hearing, any resident or taxpayer may present objections to, or arguments in favor of, any
part of the proposed budget.
City Clerk
Budget Re-estimated Actual
FY 1997 FY 1996 FY 1995
REVENUES & OTHER RNANCING SOURCES
Taxes Levied on Property 1 19,768,220
Less: Uncollected Property Taxes*Levy Year 2
= Net Current Property Taxes 3 19,768,220
Delinquent Property Taxes 4
TIF Revenues 5 82,000
Other City Taxes 8 440,000
Licenses & Permits 7 581,450
Use of Money & Property 8 1,971.132
Intergovernmental 9 14,496,115
Charges for Services Io 27,660,552
Special Assessments 11
Miscellaneous 12 2,747,243
Other Financing Sources; 13 42,573,890
Total Revenues & Other Sources 14 110,298,602
EXPENDITURES & OTHER FINANCING USES
Community Protection la 10,676,835
(police.fire,street lighting, etc.)
Human Development 18 9,993,155
(health, library, recreation. etc.)
Home & Community Environment 17 55,618,707
Igarbage, streets, utilities, etc.}
Policy & Administration 18 5,950,085
(mayor. council, clerk, legal, etc.}
Non-Program 19
Total Expenditures 20 82,238,792
Less:
Debt Service 21
Capital Projects 22
Not Operating Expenditures 23
Transfers Out 24
Total Expenditures/Transfers Out 25
Excess Revenues & Other Sources dyer
(Under) Expenditures/Transfers Out 26
Beginning Fund Balance July 1 27
Ending Fund Balance June 30 28
10,260,484
24,159,127
47,819,201
23,627,890
105,866,682
4,431,920
40,645,416
45,077,336
19,284,133 18,424,715
19.264,133 18,424,715
55,164 39,070
440,000 456,634
612,855 605,311
1,529,666 2,651,643
18,731,434 14,488,528
24,883,351 22,477,572
53,093
1,641,865 42.565,829
64,925,153 44,534.709
132.083,621 146,297,104
10,575,173 9,575.091
8,022,527 7,O58,847
118.976,490 50.1 40,183
7,095,222 4.666,862
726,653
144.669.412 72,1 67,638
46,956.165 14,O71.255
45.673.492 14,565,501
52,039.755 43,530.880
35.854.112 33,058,780
180,523,524 105,226,416
(48.439,903) 41,O70,688
89,085,319 48,O14,631
40,645,416 89,O85,319
Form 635.2A
CITY OF IOWA CITY ADOPTED BUDGET SUMMARY
YEAR ENDED JUNE 30, 1997
---~ ..... ~ ~ ...... !_%_' ~c~ I ....
"~Yv~ &'~-~-F~n~ou~c~s , --- ' '
~: Uncol~ ~o~ Taxes-LaW Ye~ ;~ 1~ ~ -- · , 135 · ~ ~2 -
~ 505.~ ~13g ' 1~ ] 213
c~,,,~o,s,~,.. . ~'[ ~.?~8.6e~,si.o.s~ '~, .... ~ .........
M~s ~ 8~ 798.584 ~ 117 ' 43.268 13.~1 170, 710.O~ 196 · 215 I
'~u~Tote ~ve~ '- 21.~ ~178~i~3~.~ 905.391 171 J 2.282.0~ , 216
TranCes In '~ 89 7.212.337 I 11~ -657.~ [ 145 I t.996.873 172 1.550.815 1~ 188.5~ ~ 217 '"
'~a,~, of Lo~. T~ ~,~,~ ~o ........T'~,'~ ....I,~6 ~~6,~o,~'t'~
~o~ds of F,~d AS~ Sales --' 91 77,0~ 'f~~ I~- 174 199 [ ' 219
Total Revenues a ~f ~s I 92 ~b.~4T~2 ', 1~ ', 13.892.639; 1 ~ I 3.~2.2~ 175 9.8T~.~ 5 ~ [~' ~ 335.720: 220 63.691
--'~' ~0~90.373 i 121 ' -[149 i ~462 176 0
19~ 6,~2.31.1~12~.. . {1~. 423,7~ 177
.(_heeJ?: l~b.r.aW.: recreat,on, etC.)
.H_o~me._& Comm~mt~ Environment
· 221
.... ~5 3.656.694t 123 6.536.765 [151 ; ....
....... I 3'196'896"2'78-'§'6--84'907 203
_Camta~ P~ojects
97 ;26.240.239. 125 5.726.989 ~163 .112 335.218 "225
. !,
9~ o, ,27 1 ~'~t'l~ - ~:~£1.oo?
101 I 2.706.527 8.472,897 ~5~ I -
,102 [28.~6.766 i129 [ 14~.8~6~ 3.907.1'12~I~--'[~.~} 207, · 229
~8 ~ 335.218
130
I ---i. 1158 [4,8~)~186~ (18,19 ~%~ 502 231
103 ~ 1272.634}1 131 1307.2471
1~ 6.508.171 ~132 5.6~,866 159I 620461 187 f 23,266 12101 16,918:2321
11~,~2~5.5~ 133 5.297.~9!~6o 6~5.6~3 188 6,0741211~ 17,420i2~[
14.338,120
15.516.755
48.656
97STATE.XL8
Budge1
FY 1996/97
(G) i
[ Re-es~natedi ! Actu~
FY 1995/96 ', ] FY 1994/95 :
(.~ [-:_T..-:: ~.C"~
19'"-~.~0' 19.264.133 18.424.715
19.766.220 t 266 19.264.133 18.424.715
63.000 56.164 39.070
581.450 612.865
1.971.132 1.529.666 2.651.643
22,477,672
2,747,243
67.724,712
23.603,6S0
18,893,000
110.298.602
1.64t.855 42.666.829
67.158.468 101.762.395
99,500 76,885
10.676.835 10.575.173 i31~. 9.575.091
9.993.165 8.022.627 7.058.847
56.618,707 118.976.490 50.140.183
5,_..~9 ~50 ~.08~ 7,095,222 4,666,862
726,653
82.238.792 144.669.412 72.167.636
t0.260.464 14.071,255
24.159.127 1~565.501
47.919.201 62,039,753; 43.52~680
23.627.890 35.854.112 33°058.780
18~523.524i 105.226.416
(48.439.903} 41.070.688
89.085.3t9 48.014.631
45,077.336 40.646,416 89.055.319
CITY OF IOWA CITY
RESOURCES DETAIL
YEAR ENDED JUNE 30, 1997
.... i S~eciai ; Debt Capital Expendable
................ j General h Revenue ~.. _ Service Projects Trust I
: (A) ' ~ - .-L (C) (D)
Taxes Lev~ on Pro r~y .... ' ~ ' -
.... ~r= ......... "" ___~_.. '~.:747.~s.L ....~325.72,' :.~'.~ ...............
OeJln~luen! ~*~=~q'*rv Taxes .~ ':., :" . ,. '. '. :' ',
7'IF Taxes $ ' . . 62.000 , · ",.' · .
Om~ Cn'y T.ax.e~: ......... ', "' .'~ "' ' ' '
M~ ~o~* Tax~ ~" :, '-- ,'.'~ '=, ':.... ~.... .
HO~I/MO~el Taxes 7 -~-*~.000 .. ~ .... ~ ....,,... ,..' . ,. ~. ~.,
State Shared Revenues T *-- -~ -*.**~ T,081,000 4.,.'..o~..000
Subtotal. Intergovernmental {lines 12 thru 16] .... ~,.~ ~. 2,~ g.218,~ 38 1 1,672.000
~ec~.c ' ' i~' t ..........
~,~ort . . .~ .....22
O~e*ati Transfers In * ** t - * ~'212'337T'-* * - 657,000 1.99~.~3-----1,550,815t 188.500
TOTAL RESOURCES fhnes ~ + 35] I ~-~:~82.~3 19 497 505 , 4,522.72~ - 9.~6 081
97~A~1~$
~. Budget , Re-estimated Actual
'oprletar~._.. FY 199~/~7 t FY 1995/96.. 'I FY 1994195
:': :' ':. :i 422: 19.766,220 19,264,133 j 18.424,715
423 [
.:.i... !, ~:'-' 440.000 440,000 456,834
.' ":~ '"'~ 44*0.000
2 $-~'~00 401 -- 300.000 2, 746.030 1.976.489
26,500 ~ ~,4~2 541.257 493,297 510,780
5.937,091 ~ 404 I 5,937,091 4.808,100 '~.9127_448~
9,495,274 405 9,495.274 8.539.091 .6,75____1,0BE.
.406
4O7
2,"--'~?--~.000 I ~03 2.3?7.000 2,374.500 f 2.439.07..8.
4O9
6,167,~-------~ 410 ~,157.000 5,717.000 8,070..283
-'~31,500 412 - --- 831.500 64.5,D00 662,271
53,000 413 2,882.68? 2,789.860 2,642.426
I ~.998.365 417~ 23.603,890 35.827,508 32.880.475
12,923,000 --:419 77.000 99,600 ?~:~8"~'
13,~'~,032 421 ~10.298.602 132,083.621 I 146,297.t04
!7.~,734 390 40.645.416 89.0~5.3'~'~, 48.014.631
CITY OF IOWA CITY
REQUIREMENTS SCHEDULE
YEAR ENDED JUNE 30, 1997
A. COMMUNITY FRbT~TiEi~ .....
'~lice Department .......
Traffic Co.n~{_ol and SafeW
Jail 4
Civil Defense 5
~lood Control ....... 6
t ~ S~eclai Debt Capital Expendshie
I General Revenue Sen/ice Projects Trust
.. ./._. £A)... [6) __.. [C) ID~ [E£
.... ¥f' 318,731
2 5,370,610
3 579,970
P~opriet a~/
IF)
:a,r~ bulance ' ! ......
Department of I~ec~i~ ....... _ ._ __ 750,751 -'
~li~:ellanenus Protective Services
Budget Re*estimated Actual
FY 1996/97 .F¥..19%5_/96 F~_ [994/95
¢G) (H)
325 6.370.6~0 5,2o2.549 4.377.2ss
327
328
329
331
332 750,751
__ 737.015
333 : --
334__ 286,462 320,29S __332,922
~3.35 253,198 .453,504
336 10,676,835 10,575,173 9,575,O91
337
338
339
340
341
342
343
344 2,769,622 2,5_9_8:6__74 2,673,763
345
346 2,904,565 2,883,136 i 2,473,514
347
345 497.213 452,4.~__2. j 425,475
'*~49 270,911 260,880; 202.276
350 423,754 408,981 I 509,924
Debt Service
_CaP. it a.I.Projecl:s
~/elfare Assistance
Payments to Private Hospitals
Health Regulation ~.ln_sp_ec_t.i.on ..
_W_.at_er:..AJ_r._&_~_osquito Control - _-
CommuniW Mental Health
~)ther Social Services
_Lib.ra_? Services _..
Museum, Band, & Theater
Parks & Recreation Activities
Com.____m_~_m_'.t:/._C_en_.te_r, ~_o_o & Meri__.na . -
Other Recreation and Culture
Animal ControJ
Debt Service
_~ ~_ .pi~ a/.Pr_oje c'~s ,
~(~TAL [lines 14-28j
17
18
19
2O
-- 21 2,7~9:~"2- .....
23 i 2,904,565
24 t
25 { 497.213
'~o.511 ....
27~
423.754 ,~. ~ '¥~,,:~ ~:~:,.'~
___ [ ...... :E-_ .......
I 423.754 / 3, t27.100 I I
CITY OF IOWA CITY
REQUIREMENTS SCHEDULE
YEAR ENDED JUNE 30, 1997
.-. _~.p?ci_'~ .__L._.._~Debt i Capital I Expendable I
General , Revenue / Service 1 Projects__~.....T.r~t_ _Pr~p~etary
(,~.i" ' T- ~'~ T-- JcJ_.. (O) (El (F)
; Budget I Re-estimated Actual
i FY 1996/97 ~-~995196 'FY 199./95
354 114,316 87.451; 186.081
3ss ?~;o7o 73o..._e~.
356 1.523.847 1.533.429 1.34~.352
._ 357 3.008.246 3,028.726
358 3,722.094 3.763.062 3.~42,854
359 28.145 926 138.566
'-- 360 3,489,469 ~*.~.4.747 2.847.668
361
362
~ -. 267.113 280,08~- 285~7~-
....... 3.195,020~ 2.828.251
~65 190.680
366 ~07,763 192.520 174.611
367 432,245 411,433 310.93~-
388 129,762 622,406 763,736
369 8.552,015 6o200,696 8.979,319
370 371.429 ~85.998 394.046
371 8.550,248 46.226,888 13.228,408
372 21o023,027 43.912.474 13,315,466
374
375 421.238 415.~38 ~J4,435
378 2,374.686 2.322,132 2.016.t45
380 270,146 264,351 234,463
.... ~81 1.258.85~ 2.568.390 988,578
382 4~.9_..125 461,493f 230.965
383
384 6.000 ~-9,426 .. 22.626
386 52,238,752 1~4.669,412 [ 72.167,636
337 ..... 23.627.850 '"~5-]§5-4:~ 1--~ i 33.058.780
Snow Removal
~,ghway Eng~eenng
Parking - Me/te~'an~ ~fiT~e~ .......
Sewers & Sewage D~posel
?~:070t
35
53
54
1,523,847
37 3,489.469
43-- 207,'f1~3]'
TST2~ ' 3.533.765
4~T.233
55 372.414
Planrang & Zonm~l 56 754,613
CitY ~elt & General I~iid~ngs ; -- "~7 27~. ~
0~e~ ~msn~t~aUve Expe~se~ I 58 1,068,629 190,2241
To. ~,,w ......... ~ ~ - ~ ......... ~ ...... ~ ' ~ --
E~,ng ~ ~l~ce Ju~ ~ --' '~--*~ 6,23~,~7~ -" 6.297.619 ]' *- ~ -- '~.0~4/ t7.420 32.~.073'
~QU~ F~s~ * 65 + 66) ~-- 67 ~ ~.~53 t ..... 19.497.505 ~ ' 4.522.725 ~ 9,~1 / 352.638 81,582,766
CITY OF IOWA CITY
SCHEDULE OF DIFFERENCES IN REVENUES BY FUND BETWEEN THE ORIGINAL PROPOSED
THREE YEAR FINANCIAL PLAN FY 97 - FY 99 TO THE FINAL PROPOSED THREE YEAR FINANCIAL PLAN
AFTER CITY COUNCIL AND ADMINISTRATIVE ADJUSTMENTS
! FY97 BUDGET FY98 PROJECTED
Dec 95 Feb 96 Dec 95 Feb 96
RECEIPTS & TRANSFERS IN Original Revised Change Odginal Revised
1 GENERAL FUND
28.724,996 28.674.132 (50,864) 29,355.181 29,312.390
ENTERPRISE FUNDS
2 PARKING OPERATIONS 2,962.400
3 PARKING. RESERVES 1.099.598
4 WASTEVVATER TREATMENT OPERATION 10.089.425
5 WASTEWATER RESERVES 5.474.684
6 WATER OPERATIONS 6.135.091
7 WATER CUSTOMER DEPOSITS
8 WATER.RESERVES 1,004,100
9 REFUSE COLLECTION OPERATIONS 1.957,000
10 LANDFILL OPERATIONS 3.725,000
11 LANDFILL RESERVES 2,691,250
12 AIRPORT OPERATIONS 257,000
13 TRANSIT OPERATIONS 3.163.661
14 TRANSIT RESERVES
15 BROADBAND TELECOMMUNICATIONS 302.000
16 BROADBAND TELECOM RESERVES 306.000
TOTAL ENTERPRISE FUNDS 39.167.210
2,962,400
1.099,598
10.089.426
5,474,684
6.135.091
1.004,100
1.957.000
3,725.000
2,691,250
257.000
3.331.171
302,000
306.000
39,334.720
167,510
167,510
2,957,400 2,957,400
1,094.303 1,094,303
11,093.087 11,093,087
6.159,564 6.159,564
7,405,970 7.405,970
1,676,300 1.676,300
1,957,000 1,957,000
3.745,000 3.745,000
2.691,250 2,691.250
234.000 234,000
3,240.711 3,313.121
302,000 302,000
106,000 106.000
42.662,585 42.734,995
OTHER FUNDS
17 DEBT SERVICE 4.055,343
18 INFORMATION SERVICES 481.656
19 INFO SVCS. COMPUTER REPL. RESRV. 218.800
20 JCCOG 335,720
21 EQUIPMENT MAINTENANCE 1.240.000
22 EQUIPMENT REPLACEMENT RESERVE 903.000
23 FIRE EQUIP REPLACEMENT RESERVE 16.265
24 CENTRAL SERVICES 651,025
25 ASSISTED HOUSING 4,018.497
26 ENERGY CONSERVATION
27 RISK MANAGEMENT LOSS RESERVE 701.045
28 HEALTH INSURANCE RESERVE 2,573.500
29 SPECIAL ASSESSMENTS
30 ROAD USE TAX 4,100,000
31 EMPLOYEE BENEFITS 4.064.233
32 PUBLIC SAFETY RESERVE 120.000
33 CDBG. METRO ENTITLEMENT 1.527.406
34 RISE REPAYMENT FUND 13.391
36 VILLA GARDENS 62,000
TOTAL OTHER FUNDS 25.081.881
3.888.873 (166.470) 4.737.208 4,667.636
481.656 707.157 707.157
246,800 28.000 186,821 211.821
335.720 353.450 353,450
1.240.000 1,275,000 1,275,000
903.000 - ~ 923,000 923,000
16,265 16.672 16,672
651,025 684,076 684.076
4,01g,000 503 4.095,000 4.019.000
701.045
2,573.500
4.100.000
4,064.233
120.000
1.527,406
13.391
62.000
24.943.914
(137,967)
720,577 720.577
2.676,500 2.676.500
4.400.000 4,400.000
4,297.549 4,297,549
90,000 90,000
1.486.622 1.486,622
13,391 13.39I
62,000 62.000
26,725,033 26,604,461
36 CAPITAL PROJECTS
GRAND TOTAL
24,121.715
7.095,802
24.159.127
117.111.893
37,412 47,976,715 47,976,715
16.091 146.719,514 146,628.561
Change
(42,791)
72.410
7~.410
(69,572)
25.000
(76.000)
-!
(120,572)
(90,953)
FY99 PROJECTED
Dec 95 Feb 96
Original Revised
29,971,375 29.948,082
Change
(23,293]
2,952.400 2.952,400
1,107.033 1.107.033
12,119,476 12.119,476
6,457.594 6.457.594
8,874,451 8,874.451
2.405.700 2.405,700
1.957,000 1.957.000
3,770.000 3.770,000
2,691.250 2.691,250
238.000 238,000
3.279.370 3,441.551 162.181
302,000 302.000
106.000 106.000
46.260,274 46,422,455 162,181
5,546,650 5,415.251 (131.399',
456.791 456,791 -
192,426 203.426 11.000!
374,520 374,520
1.310,000 1,310,000
943,OO0 943.000
17,089 17.089
718.282 718.282 .
4.290,000 4.019.000 (271.00C
740,694 740.694
2.779.500 2.779,500
4,500.000 4.500.000
4,337,938 4,337,938
50,000 50.000
1.453,762 1.453.762
13.391 13.391
62,000 62.000
27,786.043 27.394.644 (391,399)
6,617.715 6,617,715
110,635,407 110,382.896 (252.511)
CI1~' OF IOWA CITY
SCHEDULE OF DIFFERENCES IN EXPENDITURES BY FUND BETWEEN THE ORIGINAL PROPOSED
THREE YEAR FINANCIAL PLAN FY 97- FY 99 TO THE FINAL PROPOSED THREE YEAR FINANCIAL PLAN
API ~R CITY COUNCIL AND ADMINISTRATIVE ADJUSTMENTS
FY97 BUDGET
Dec 95 Feb 96 Dec 95
EXPENSES & TRANSFERS OUT Ong~nal Revised Change Original
FY98 PROJECTED
Feb 96
Revised
1 GENERAL FUND 28.830,264 28,946,242 115.978 29,872,177 29,962,842
ENTERPRISE FUNDS
2 PARKING OPERATIONS 3,134,417 3.153.445 19,028
3 PARKING. RESERVES 1,120.280 1.120.280
4 WASTEWATER TREATMENT OPERATION' 9.448.329 9.448.329
5 WASTEWATER RESERVES 5.039.739 5.039.739
8 WATER OPERATIONS 5.524.519 5.524.519
7 WATER CUSTOMER DEPOSITS
8 WATER.RESERVES 443.333 443,333
9 REFUSE COLLECTION OPERATIONS 1.907.180 1.906.180 (1.000)
10 LANDFILL OPERATIONS 3,394.776 3.394,776
11 LANDFILL RESERVES 178.138 178,138
12 AIRPORT OPERATIONS 245,680 245,680
13 TRANSIT OPERATIONS 3,133.306 3.315.306 182.000
14 TRANSIT RESERVES 204,000 231,370 27,370
15 BROADBAND TELECOMMUNICATIONS 308.484 310.984 2.500
16 BROADBAND TELECOM. RESERVES 6.494 6.494
TOTAL ENTERPRJISE FUNDS 34.088.675 34.318.573 229.898
OTHER FUNDS
17 DEBT SERVICE 4.205.537 3,893.721 (311.818)
18 INFORMATION SERVICES 481.656 481.655 (1)
19 INFO SVCS COMPUTER REPL RESRV 218.800 194,300 (24.500}
20 JCCOG 335.389 335.218 (171)
21 EQUIPMENT MAINTENANCE 1,246.704 1,246,704
22 EQUIPMENT REPLACEMENT RESERVE 654.034 654,034
23 FIRE EQUIP REPLACEMENT RESERVE
24 CENTRAL SERVICES 635,594 635,594
25 ASSISTED HOUSING 4.135.668 3,974,263 (161.405)
26 ENERGY CONSERVATION 1.000 (1.000)
27 RISK MANAGEMENT LOSS RESERVE 552,852 552.852
28 HF_ALTH INSURANCE RESERVE 2.382,434 2.382.434
29 SPECIAL ASSESSMENTS 524 524
30 ROAD USE TAX 4.440,914 4.355.914 (85.000)
31 EMPLOYEE BENEFITS 3.789.857 3,789.857
32 PUBLIC SAFETY RESERVE 457.215 457.215
33 CDBG, METRO ENTITLEMENT 1,560.637 1.560.637
34 RISE REPAYMENT FUND 13.391 13.391
35 VILLA GARDENS 62.000 62.000
TOTAL OTHER FUNDS 25.174,206 24,590.313
24.121.715 24.159,127
36 CAPITAL PROJECTS
(583,893)
37.412
(200.605)
3.203.350
912.271
10.181.924
5.811.874
6.174,449
1.372.250
1,967,675
3.448,342
1,681,370
232,926
3,223.767
314.639
38.524.837
4.934,815
707,166
142,000
353,653
1.297.735
1.193,141
640,548
4,274,823
1,000
571.301
2,453.907
4.456.407
4.014.302
790.221
1,486,622
13,391
62,000
27.393,032
47.976.715
I43,766.761
GRAND TOTAL 112.214,860 112.014.255
3.223,445
912,271
10,181,924
5.811,874
6,174,460
1,372,250
1,967,675
3.448,342
1,681,370
232.926
3.411.577
314,839
38.732.753
4.642.176
707.165
117,000
353,581
1,297.735
1.193.141
640.548
4.043.407
571.301
2,453.907
4,456,407
4,014,302
790,221
1,486,622
13,391
62,000
26,842,904
47.976.715
143.515.214
Change
90,665
20,095
11
187.810
207,~1'6
(292.639)
(1)
(25.000)
(72)
(231.416)
(1.000)
(550,128)
(251.547)
FY99 PROJECTED
Dec 95 Feb 96
Original Revised Change
30.850.884 31.015,249 164.365
3,294,440 3,315.667 21.227
1,160.838 1,160,838
10.478.041 10.478,041
6.430,079 6.430.079
6.992.422 6.992.443 21
1.540.300 1,540.300
2.032.439 2,032.439
3.504,529 3,504,529
185.852 185.852
237.416 237.416
3.335.424 3,529.314 193,890
329.569 329.569
39,521,349 39,736.487 215,138
5.728,994 5,446.648 (282.3~
456,791 456,790 (1
194.900 101,000 (93,900)
372.999 372,922 (77)
1,351,191 1,351.191
1.543.500 1.543,500
677,236 677,236
4.419,132 4,114.954 (304,178
1.ooo (I,OOO)
590.451 590.451
2,527.524 2.527.524 -i
4,060.533 4.060,533
4.253.703 4.253,703
832,228 832,228
1.453,762 1.453,762
13.391 13,391
62,000 62.000
28,539.335 27,857.833 (681,502~
6,617.715 6.617.715
105.529.283 105,227,284 (301.999',
CITY OF IOWA CITY
FY97 - FY99 PROPOSED FINANCIAL PLAN
RECONCILIATION OF CITY MANAGER'S ORIGINAL PROPOSED TO CURRENT PROPOSED
AFTER CITY COUNCIL AND ADMINISTRATIVE ADJUSTMENTS
FUND/REVENUE/EXPENDITURE DESCRIPTION
FY 97 FY 98 FY 99
BUDGET BUDGET BUDGET
GENERAL FUND:
REVENUES:
Total per City Manager's Proposed Budget
Adjustments:
Property taxes-based on County Auditor's Valuation report (72.871}
Admin Expense Chargeback * from 'Charges for Services" 107,575
Police Services 7,524
Fees, Contracted Services 4,190
Federal Crime Grant 37,741
Animal Control Services 17,817
Transfer-Employee Benefits Transfer (45,265)
Charges for Services - moved to 'Admin Chargeback" (107.575)
Total Proposed General Fund Revenues $28,674,132
EXPENDITURES:
Total per City Manager's Proposed Budget
Adjustments:
Personal Services:
Human Rights Investigator (1/2 time)
Animal Control. Health Insurance change
Sub total - Personal Services Changes
Commodities. Services & Charges:
information Services funding - from Transfers Out
information Services - Revisions to Police Computers
Convention Bureau Expense to 100,000/yr {25% less 101(}
Police expense to start funding computer replacement
Miscellaneous - Parks
Sub-total Commodities, Services & Charges Changes
Capital Outlay:
Eliminate CEBA loan prat to state
Add Replacement of Animal Control Cat Cage
Move Cemetery Chair Purchases to FY96
St. Center flooring - add'l to replace with commafinal grade
Sub-total Capital Outlay Changes
Transfers Out:
Information Services Funding - is an exp. rather than transfer
Transfer to Transit- Taxes and subsidy
Sub-total Transfer Out Changes
Calculated Change
Total per Final Budget
Total Proposed General Fund Expenditures
$28,724,996 $29,355,181 $29,971,375
$28,83O.264
(73,851) (76,090)
110,802 114,126
7,900 8,295
10.835 32,864
39,628 41,609
20,225 19,933
(47,528) (49,904)
(110,802} (114,126}
929,312,390 829,948.082
929,872,177 830,8§0,884
22,097 23,410 24,805
3.215 3,341 3,472
25,312 26,751 28,277
519.076 707,167 456,791
(22,000) (25,000) (39,000}
(10,000} (13,300) {16,699}
50,000 49,808 49,610
(4} (4) (4)
537,072 718,871 450,698
(20,000) (20,000) (20,000}
6,000
{970)
15,130
160 {20,000l (20,000)
(519.076) (707,167} (456.791)
72.510 72,410 162,181
(446,566) {634,757} {294.610}
(446.566) (634,757) (294,610}
2.706,003 2,835,011 2,839,191
828,946,242 929,962,842 831,015,249
RECON97.XL$
CITY OF IOWA CiTY
FY97 - FY99 PROPOSED FINANCIAL PLAN
RECONCILIATION OF CITY MANAGER'S ORIGINAL PROPOSED TO CURRENT PROPOSED
AFTER CITY COUNCIL AND ADMINISTRATIVE ADJUSTMENTS
FUNDIREVENUEIEXPENDITURE DESCRIPTION
ENTERPRISE FUNDS:
REVENUES:
Total per City Manager's Proposed Budget
Adjustments:
Increase Transit Fares (6 month adjustment)
Transit - General Fund subsidy * $amount for evening service
Transit -Decr. Transit Levy, per Auditor's Valuation report
Total Proposed Enterprise Fund Revenues
EXPENDITURES:
Total per City Manager's Proposed Budget
Adjustments:
Parking - Increase salaries for vacant cashier position
Refuse - Portable radio moved up to FY96
Transit - Add back amount for evening service
Transit o SEATS service additional amount
Water Fund - Miscellaneous adjustment
Transit Reserve -Incr. transfer to bus purchase CIP account
Cable TV - Add back software from I.S. replacement fund
Total Proposed Enterprise Fund Expenditures
FY 97 FY 98 FY 99
BUDGET BUDGET BUDGET
$39,167,210 $42,662,585 $46.260,274
95,000
80,000 80,000 170,000
(7,490) (7,590} (7,819)
$39,334,720 942,734,995 $46,422,455
$34,088,675 938,524,837 $39,521,349
19,028 20,O95 21,227
(1,000)
80,000 80,000 80,000
102,000 107,810 113,890
11 21
27,370
2,500
934,318,573
938,732,753 $39,736,487
OTHER FUNDS:
REVENUES:
Total per City Manager's Proposed Budget
Adjustments:
Assisted Housing revenue adjustments
Debt Service- Property tax, revised debt ~ssue projections
Information Services - revised funding
Total Proposed Other Fund Revenues
EXPENDITURES:
Total per City Manager's Proposed Budget
Adjustments:
Assisted Housing adjustments
Debt Service - Decreased principal/interest amount
JCCOG - Miscellaneous adjustments
Road Use Tax- Rewse funding to CIP
Information Services - Revised Police Computer cap~tal outlay &
remove Assisted Housing computer purchases from th~s fund.
Energy Conservation - Eliminate Expense
Total Proposed Other Fund Expenditures
GRAND TOTAL - OPERATING BUDGET
Total Operating Revenues after Adjustments
Total Operating Expenditures after Adjustments
825,081,881 926,725,033 927,786,043
503 (76,000) J271,000)
(166,470) (69,572) (131,399)
28,000 25,000 11,000
924,943,914 926,604,461 $27,394,644
825,174,206 $27,393,032 $28,539,335
(161,405) (231,416) (304,178)
{311.816) (292,639) (282.346)
{171} (72} (77)
(85,000}
(24,501) (25,001) (93,901)
(1.000) ( 1,000) (1,000)
924,590,313 926.842,904
892,952,766
887,855,128J
898,851,846
895,538,499
$27,857.833
8103,765,181
$98,609,569
RECON9?.XLS
CITY OF IOWA CITY
FY97 - FY99 PROPOSED FINANCIAL PI.AN
RECONCILIATION OF CITY MANAGER'S ORIGINAL PROPOSED TO CURRENT PROPOSED
AFTER CITY COUNCIL AND ADMINISTRATIVE ADJUSTMENTS
FUND/REVENUE/EXPENDITURE DESCRIPTION
CAPITAL IMPROVEMENT PROJECTS {CIP)
REVENUES:
Total per City Manager's Proposed Budget
Correct various CIP projects estimates
Total Proposed CIP Fund Revenues/Trsnsfers in
EXPENDITURES:
Total per City Manager's Proposed Budget
Adjustments:
Correct various CIP projects estimates
Total Proposed CIP Fund Expenditures
FY 97 FY ~8 FY 99
BUDGET BUDGET BUDGET
$24,121,715 $47,978,715 $6,617,715
37,412
$24o159,127 =)47,976,715 $6,617,715
$24,121,715 $47,976,715
37,412
$24,159,127 $47,976,715
$6,617,715
$6,617,715
RECON9/~L$
City of Iowa City
MEMORANDUM
DATE:
February 16, 1996
TO:
FROM:
RE:
City Council and City Manager
Don Yucuis, Finance Director~
ComprehensiveAnnual Financial R~port for the Fiscal Year
Ended June 30, 1995.
Attached is the City of Iowa City Comprehensive Annual Financial
Report for the fiscal year ended June 30, 1995. This document is
prepared by the Finance Department Accounting Division and audited
by Ernst and Young.
Please call me at 356-5052 if you have any questions.
CITY OF IOWA
Iowa
COMPREHENSIVE ANNUAL
FINANCIAL REPORT
For the Fiscal Year ended June 30, 1995
COMPREHENSIVE ANNUAL
FINANCIAL REPORT
CiTY OF IOWA CITY, IOWA
FOR THE FISCAL YEAR ENDED JUNE 30, 199§
PREPARED BY:
DEPARTMENT OF FINANCE
CITY OF IOWA CITY, IOWA
J'NTRODUCTORY SECTION
CITY OF IOWA CITY, IOWA
Table of Contents
June 30, 1995
Paq~
INTRODUCTORY SECTION
Table of contents ........................... 1
Listing of City officials ....................... 3
4
Organization chart ..........................
Letter of transmittal ......................... 5
Government Finance Officers Association Certificate of
Achievement for Excellence in Financial Reporting ........ 12
FINANCIAL SECTION
Report of independent auditors .................... 13
GENERAL PURPOSE FINANCIAL STATEMENTS
Combined balance sheet, all fund types and account groups ..... 14
Combined statement of revenue, expenditures and changes in
fund balances, all governmental fund types and expendable
trust funds ........................... 20
Combined statement of revenue, expenditures and operating
transfers, non-GAAP basis - budget and actual, all
budgeted funds .......................... 22
Combined statement of revenues, expenses and changes in total
equity, all proprietary fund types ............... 27
Combined statement of cash flows, all proprietary fund
types ............................. 28
Notes to financial statements ................... 30
COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND OTHER SUPPLEMENTAL
INFORMATION
Special Revenue Funds
Combining balance sheet ..................... 60
Combining statement of revenue, expenditures and changes
in fund balances (deficit) ................. 61
Capital Projects Funds
64
Combining balance sheet .....................
Combining statement of revenue, expenditures and changes
in fund balances (deficit) ................. 65
Enterprise Funds
68
Combining balance sheet .....................
Combining statement of revenues, and changes
70
in total equity ........................
Combining statement of cash flows ................ 72
Internal Service Funds
76
Combining balance sheet .....................
Combining statement of revenues, and changes
77
in total equity ........................
Combining statement of cash flows ............... 78
Trust and Agency Funds
Combining balance sheet, all trust and agency funds ....... 80
Combining statement of revenues, expenditures and changes
in fund balances, all expendable trust funds .......... 81
Combining statement of changes in assets and liabilities,
all agency funds ........................ 82
Other supplemental information
Summary of bonded indebtedness, debt service requirements
to maturity (including interest) ................ 84
-1-
CITY OF IOWA CITY, IOWA
Table of Contents
June 30, 1995
STATISTICAL SECTION (Unau~ted)
General governmental expenditures by function and transfers
to other funds .....................
General governmental revenues by source and transfers from
other funds ............................
Property tax budgets and collections .................
Property tax rates & tax dollars budgeted ........
property tax, road use tax & hotel/motel tax revenue .......
Assessed and estimated actual value of taxable property
and exempt property .....................
Property tax rates, all direct and overlapping governments
Principal taxpayers and employers ................
Special assessment collections .................
Ratio of net general obligation bonded debt to assessed value
and net bonded debt per capita ................
Ratio of annual debt service expenditures for general bonded
debt to total general governmental expenditures .......
Computation of direct and overlapping debt ..............
Schedule of revenue bond coverage .................
Demographic statistics ........................
Property value, building permits and bank deposits ..........
Miscellaneous statistical data ....................
Parking rates .............................
Schedule of liability and property insurance in force .........
COMPLIANCE SECTION
Report of independent auditors on the supplementary schedule of
federal financial assistance ....................
Schedule of federal financial assistance programs ...........
Notes to schedule of federal financial assistance
programs ..............................
Report of independent auditors on the internal control structure
based on an audit of the general purpose financial statements
performed in accordance with Government Auditing Standards .....
Report of independent auditors on compliance with laws, regulations,
contracts and grants based on an audit of the general purpose
financial statements performed in accordance with Government
Auditing Standards ........................
Report of independent auditors on compliance with the specific
requirements applicable to major federal financial assistance
programs .............................
Report of independent auditors on compliance with the general
requirements applicable to federal financial assistance
programs .............................
Report of independent auditors on compliance with specific
requirements applicable to nonmajor federal financial assistance
program transactions ......................
Report of independent auditors on the internal control structure
used in administering federal financial assistance programs ....
schedule of findings and questioned costs ...........
Page
86
88
90
91
92
93
94
95
96
97
98
99
100
101
102
104
106
107
109
l10
112
113
115
116
117
118
119
122
-2-
CITY OF IOWA CITY, IOWA
LISTING OF CITY OFFICIi%LS
J~ne 30, 1995
ELECTED OFFICIALS
Mayor ........................ Susan M. Horowitz
Council Member ...................... Larry Baker
Council Member .................... Karen Kubby
Council Member ....................... Ernie Lehman
Council Member .................. Naomi Novick
Council Member ...................... Bruno Pigott
Council Member ................... James Throgmorton
APPOINTED OFFICIALS
City Manager ....................... Stephen J. Arkins
City Clerk ....................... Marian K. Karr
City Attorney ...................... Linda Newman Woito
DEPARTMENT DIRECTORS
Director Of Housing and Inspection Services ....... Douglas W. Boothroy
Library Director ....................... Susan Craig
Director of Planning & Community Development ........ Karin Franklin
Assistant City Manager ................... Dale E. Helling
Director of Parking and Transit ................ Joseph Fowler
Senior Center Coordinator ................. Bette F. Meisel
Airport Manager ...................... Ronald J. O'Neil
Fire Chief .......................... James Pumfrey
Director of public Works ............... Charles J. schmadeke
Parks and Recreation Director .............. Terry G. Trueblood
Chief of Police ....................... R.J. winkelhake
Director of Finance .................... Donald J. Yucuis
-3-
City
Iowa
of Iowa City,
Organizational (;hart
Citizens of
Iowa City
City Council
AirDort Boards &
Commission Coanissloos
Broadband
--Teleco~nunlcatlons
----Civil Rights
----Personnel Administration
~Administratton
~BD Maintenance
-~Cemetery
--Forestry
----Government Buildings
--Parks
--Recreat,on
Key
City City City
Attorney Manager Clerk
Board of
Trustees
~Admlnlstration
mAccounting
~oc~nent Servi res
--Information Services
---Purchasing
---Risk ~anagement
~Treasury
--Administration
---Cormaunity geveiopment
--JCCOG Programs
---Urban Planning
~con~mic Oevel opment
---Neighborhood Services
k ransit Operations
ark ~ ng
I
mAdmin./Training
~lre Prevention
-~Fi re Suppression
I
--Administration
Assisted
--Housing
Building
--Administration
--Animal Control
---Emergency Coalnun,rations
---Patrol
--Records & Identification
Energy
-Conservation
--Engineering
-Equipment
Maintenance
--Solid waste ;
--Streets
Traffic
-Engineering
Wastewater
--Treatment
December 13, 1995
CITY OF I0 WA CITY
TO the Citizens, Honorable Mayor, Members
of the City Council and city Manager
City of Iowa City, Iowa
The Comprehensive Annual Financial Report of the City of Iowa City, Iowa (the "City")
for the fiscal year ended June 30, 1995 is s~bmitted herewith in accordance with the
provisions of Chapter 11 of the Code of Iowa. This report was prepared by the City's
Finance Department. Responsibility for both the accuracy of the data presentedand the
completeness and fairness of the presentation, including all disclosures, rests with
the City. We believe the data, as presented, is accurate in all material aspects, is
presented in a manner designed to fairly set forth the financial position and results
of operations of the City, as measuredby the financial activities of its various funds
and that all disclosures necessary to enable the reader to gain the maximum
understanding of the City's financial activities have been included.
This report is organized into four sections: introductory, financial, statistical and
compliance. The introductory section contains the table of contents, listing of City
officials, an organizational chart and this letter of transmittal. The financial
section contains the report of the independent auditors, the general purpose financial
statements, the notes to the financial statements and the combining and individual fund
financial statements. The statistical section contains comprehensive statistical data
which is intended to provide a broader and more complete understanding of the financial
and economic trends of the City. The City is required to undergo an annual single
audit in conformity with the provisions of the Single Audit Act of 1984 and U.S. Office
of Management and Budget ("OMB") Circular A-128, Audits of State and Local Governments.
Information related to this single audit, including the schedules of federal financial
assistance, findings and questioned costs, and auditors' reports on the internal
accounting and administrative controls and compliance with applicable laws and
regulations, are included in the compliance section of this report.
Chapter 11 of the Code of Iowa requires an annual audit of the financial condition and
transactions of the City. This requirement has been complied with and the auditors'
opinion is included in this report. It must be emphasized that this opinion includes
all fund types and account groups of the City and the results of all the fund types
operations and cash flows of its proprietary fund types for the year ended June 30,
1995. In the opinion of our auditors, the financial statements are presented fairly
and are in conformity with generally accepted accounting principles.
The Reporting Entity and its Services
The financial statements and schedules include the financial activities resulting from
the provision of services through the City's 14 basic departments which are under the
control of the City Council:
Administration
Airport
City Attorney
City Clerk
Finance
Fire
Housing & Inspection
Services
Library
Parking & Mass
Transportation
Parks & Recreation
Plarn~ing & Community
Development
Police
Public Works
Senior Center
The Airport is administered by a Commission, the Library by a Board of Trustees, the
City Clerk and City Attorney administer their respective functions and the City Manager
administers all the other departments.
The Mayor's Youth Emplo!rment Program and Project Green each act under the direction of
an autonomous Board, and do not otherwise meet the component unit criteria described
in the Notes to Financial Statements. The City does, however, act as financial
custodian for the funds of these entities and, therefore, includes them in its general
purpose financial statements.
This report does not include financial statements of the Iowa City Community School
District or the Iowa City Conference Board which governs the City Assessor's Office,
as they are administered by independent and autonomous Boards and are not legally a
part of the City or subject to control by the City Council.
Economic Condition and Outlook
The City's economic strength is based upon education, medical services and diversified
manufacturing. The University of Iowa is the largest employer with over 20,000
employees and the University of Iowa Hospitals and Clinics is the largest University-
owned teaching medical center in the United States. In addition to the University, the
City has a significant number of private employers which have a history of providing
stable and increasing employment in the community.
The stability of the University of Iowa, coupled with our soilrid base of industrial and
commercial interests, will continue to help shield the City from the negative economic
impacts of inflation and unemployment, as well as a weak agricultural economy.
We continue to see sustained production in our major local industries. Continued
economic development efforts involving the Iowa City and Coralville Chambers of
Commerce, local private interests, the University of Iowa and other surrounding
communities through participation as a member of the Iowa CityArea Development Group,
are positive.
The corridor between the City and Cedar Rapids has been identified as one of two major
growth areas for new business development in the state of Iowa. Continued developments
in that area have shown a favorable impact upon the City's economy.
A~though there are budget challenges facing the University of Iowa, the City's economy
as a whole continues to grow. Other major employers have maintained their workforce
size. For the first six months of 1995, the unemployment rate for Johnson County
continued to reraain low at between 2.2% and 3.0%. This compares to 2.19% and 3.2% for
the same time period in 1994. The City has consistently experienced modest increases
in assessed property valuations. New housing continues to be relatively strong with
189 new single-family houses added to the tax rolls for the fiscal years ended June 30,
1993, 168 in 1994 and 175 in 1995. The total residential assessed value added was over
$27.4 million. This, along with the low unemployment rate, continues to be indicative
of the City's economic well-being.
In preparing the financial plan for the year ending June 30, 1996, the process of
budget balancing has again been ~ost difficult. With the latest round of tax
limitations imposed by the state, and other federaland state regulations and mandates,
the municipal service needs for our growing community are difficult to satisfy. The
ultimate outcome is that local financial resources are, by law, being directed to
fulfill the state and federal agenda and, thereby, further lessening local discretion.
In balancing the budget for the three-year period ended June 30, 1995, wherever
practical, the City attempted to avoid any substantial reduction in service levels.
In addition, our planning has been to maintain our current fiscal strengths and attempt
to avoid an erosion of that fiscal position, such as maintenance of our Aaa bond
rating.
A major element which continues in the three-year financial plan is the objective to
increase and strengthen the City's cash reserve position. In addition, procedures were
adopted to allocate unreserved fund balances between a contingency and an undesignated
fund balance. The contingency fund is available during the fiscal year for
unanticipated and unbudgeted expenditures, while the undesignated fund balance is
intended to be maintained as working capital. The City is committed to drawing from
the undesignated fund balance only in emergency situations. This unreserved fund
balance allocation along with specific budgeting techniques has allowed the City to
increase or maintain fund balances over the past years.
-6-
The City continues to pursue cooperative efforts with other local governments. Joint
funding, purchasing, planning and other efforts allow us to meet mandates for new and
improved services in the future at the most reasonable cost. Joint cooperation
continues for regional transportation planning, human services, solid waste management
planning, a hazardous materials response program, an enhanced 911 emergency
communications system, comml~nity relations and education on drug and alcohol abuse,
joint operation of an animal control facility, joint operation of an indoor swimming
pool facility and joint economic development efforts. While such cooperative efforts
are not new in concept, the City expects to enter into more such agreements with
neighboring governmental subdivisions, as well as with the University of Iowa.
There are many signs that the City remains healthy and vibrant with great promise for
the future. The new eye clinic at the University of Iowa Hospitals opened. We
continue to see sustained production in our major local industries. Industrial and
commercial interests within the community have continued to thrive.
We will be challenged during the next couple of years to maintain the vitality of the
City through greater economic development efforts, fiscal restraint in local government
and continued cooperation among local government officials. We are confident that the
City is positioning itself to better meet the needs of the community in the future
through more effective long-term financial planning, as well as increasing the
financial strength ~nd stability of the City. The City Council and its staff are
committed to managing the City's destiny well into the future.
Major Initiatives
Engineering plans to build a new water treatment facility and improve the existing
distribution system were started in FY95. The project costs exceed $50 million and are
planned to be phased in over the next six years. Water user fees were increased by 40%
on March 1, 1995 to help pay for these projects. Future annual increases are plarhned
for the next five years.
A new landfill cell and leachate control system totalling $2.25 million was in progress
at year end. These projects are paid for from tipping fees at the landfill. Recent
changes in the Federal Environmental Protection Agency regulations require that a
leachate control system be in place.
Recent Federal regulation changes regarding wastewater treatment required the City to
develop a plan to comply with those rules. To comply, a $42 million project was
proposed. This will be phased in over the next five years with phase i estimated at
$28 million to begin in 1996. User fees were increased 35% on March 1, 1995 with
several planned increases over the next five years to pay for the project costs.
The Iowa City Municipal A/rport is in the process of upgrading their master plan. This
plan will recommend improvements to the existing airport. Preliminary cost estimates
total approximately $10 million. The City is unsure of the federal contribution of
these renovations. They are usually shared 90% federal and 10% local.
The Library is looking into expanding its existing facility. Preliminary studies will
be completed in FY96. It is anticipated that the project could cost as much as $12
million but would need voter approval prior to proceeding.
The Iowa City Housing Authority provides rental assistance for 880units with an annual
contribution contract with the federal government of $3.7 million. Commu~xity
Development Block Grant monies totalling approximately $758,000 were utilized for
rehabilitation and renovation of both owner-occupied homes and rental units.
Additional one-time Community Development Block Grant Funds for flood relief totalling
$1.23 million were received and spent on removal and rehabilitation of homes damaged
in the flood of 1993 and purchase of undeveloped parcels within the flood plain.
Financial Information
In developing and evaluating the City's accounting system, consideration is given to
the adequacy of internal accounting controls. Internal accounting controls are
designed to provide reasonable, but not absolute, assurance that assets are safeguarded
against loss from unauthorized use or disposition, transactions are executed in
-7-
accordance with management's authorization and recorded properly to permit the
preparation of the general purpose financial statements in accordance with generally
accepted accounting principles. The concept of reasonable assurance recognizes both
that the cost of a control should not exceed the benefits likely to be derived and also
that the evaluation of costs and benefits requires estimates and judgments by
management.
All internal control evaluations occur within the above framework. We believe that the
City's internal accounting controls adequately safeguard assetsand provide reasonable
assurance of proper recording of financial transactions.
The City maintains its day-to-day accounting records on the modified cash basis.
However, this report is prepared on a modified accrual basis for the governmental,
expendable tin/st and agency operations and on the full accrual basis for the City's
enterprise and internal service activities.
Single Audit: As a recipient of federal financial assistance, the City is responsible
for ensuring that adequate internal controls are in place to ensure compliance with
applicable laws and regulations related to those programs. These internal accounting
and administrative controls are subject to periodic evaluation by the City's
management.
The results of the City's single audit for the fiscal year ended June 30, 1995 provided
no instances of material weaknesses in the internal controls or significant violations
of applicable laws and regulations based upon the audit of the general purpose
financial statements.
Budgst~ The City adopts a two-year budget which includes both operations and capital
improvements. The state requires at least a one-year operating budget. While legal
spending control is exercised at the program level, management control is exercised on
a major objective of expenditure basis at budget decision %u%it levels within funds.
Encumbrance accounting is utilized in all funds for budgetary control. Encumbrances
outstanding at year-end for the governmental fund types are reflected as reservations
of the fund balances. Appropriations which are not encumbered lapse at the end of the
year.
Retirement Plans: With the exception of police and fire employees, substantially all
permanent City employees are covered by the Iowa Public Employees Retirement System
("IPERS"). The state annually sets the contribution rate for all municipal entities
and covered employees. All covered employees are required to contribute 3.7% of a
maximum salary of $41,000, while employers contribute 5.75%. There is no allocation
or measurement of unfunded liability to any municipal entity and, upon the retirement
of employees, the IPERS has the sole responsibility for their benefits. The City has
no responsibility to pay employee pension benefits of the IPERS system besides the
required contribution.
The police and fire employees are covered by the Municipal Police and Fire Retirement
System of Iowa ("MPFRSI"). This state-wide system is a cost-sharing multiple-employer
public employee retirement system. The state annually sets the contribution rate for
all municipal entities and employees. The City has no responsibility to pay employee
pension benefits of MPFRSI besides the required contribution.
Comparative information concerning the contributions made to the pension and retirement
systems for the year ended June 30, 1995 is as follows:
MPFRSI IPERS
Employees' contributions
Employer's contributions
Covered payroll
Number of employees
Contributions as a percentage
of active member payroll:
City
Employees
$ 327,751 $ 488,454
744,100 758,122
3,985,561 13,200,740
107 583
18.71% 5.75%
8.1-8.35 3.70
-8-
~eneral Governmental Financial Analysis: Revenue and transfers from other funds for
general governmental functions (General Fund, Special Revenue Funds and Debt Service
Fund) totaled $43,690,000 for the year ended June 30, 1995, an increase of 9.7% over
1994. Property taxes accounted for $18,470,000, 42.3% of the total. The 7.8% increase
in property taxes was added primarily to the General Fund to meet inflationary costs.
Intergovernmental and use of moneyand property revenues increased by 16.1% and 45.0%
or $1,787,000 and $422,000, respectively, due to two large construction grants in the
Housing Authority Fund and higher fund balances and interest rate yields.
A con~parative summary of the general governmental revenue and transfers from other
funds is as follows:
Percent Increase Percent
of (Decrease) of Increase
1995 Total From 1994 (Decrease)
(in thousands) (in thousands)
Property taxes
Licenses and pe1~mits
Intergovernmental revenue
Charges for services
Use of money and property
Miscellaneous
Transfers from other fu/~ds
Total
$18,470 42.3% $ 1,336 7.8%
605 1.4 41 7.3
12,860 29.4 1,787 16.1
2,689 6.2 126 4.9
1,359 3.1 422 45.0
1,574 3.6 (78) (4.7)
.6~133 14.0 226 3.8
$43,690 100.0% $3,860 9.!%
Expenditures and transfers to other funds for general governmental functions (General
Fund, Special Revenue Funds and Debt Service Fund) totaled $40,825,000 for the year
ended June 30, 1995, an increase of $2,091,000, or 5.4% over 1994. Capital outlay
increased by 78.8% due to the Housing Authority Fund's acquisition of land for housing
construction projects.
A co~q~arative summary of general governmental expenditures and transfers to other funds
is as follows:
Percent Increase Percent
o~ (Decrease) of Increase
1995 Total From 1994 (Decrease)
(in thousands) (in thousands)
Current Operating:
Community protection $ 8,776 21.5% $ 424
Human development 5,558 13.6 51
Home and comm%lnity
environment 8,194 20.1 423
Policy and administration 4,592 11.2 84
Capital outlay 2,360 5.8 1,041
Debt Service:
Principal 1,808 4.4 (14)
Interest 559 1.4 33
Transfers to other funds 8,978 22.0 49
Total $40,82~ ~00.0% ~ 091
5.1%
0.9
5.5
1.9
78.8
(0.8)
6.3
0.5
5.4%
Enterprise Funds~ The City has seven enterprise funds. Enterprise funds operate
primarily from user charges for services. In the Sanitation Fund, the solid waste
disposal fees did not increase during the year ended June 30, 1995. In the Parking
Fund, parking fees did not increase during the year ended June 30, 1995. The Water
Fund increased its fees approxi~tely 25% to 40%. The Wastewater Treatment Fund
increased its fees approximately 35%. The Mass Transportation and Airport Funds
operations continue to be heavily subsidized by transfers of property tax revenues from
the General Fund. These transfers represent 58% and 63% of these funds' total revenue,
respectively.
Debt ~%~m~nistration: The ratio of net general obligation bonded debt to assessed
valuation and the amount of net tax supported debt per capita are useful indicators of
the City's debt position to management, citizens and investors.
the City as of June 30, 1995 were as follows:
Ratio of
Net Tax Supported
Debt to Assessed
Value
These statistics for
Net Tax
Supported
Debt Per
Net tax supported debt $10,662,023
$4.71 : $1,000 $170
Outstanding general obligation bonds as of June 30, 1995 totaled $23,655,000, of which
$5,771,365 issued for wastewater treatment improvements will be funded by the
Wastewater Treatment Fund, and $7,221,612 issued for water improvements will be funded
by the Water Fund. Tables in the statistical section of this report present more
detailed information about the debt of the City.
The City continues to have the same excellent bond rating on its general obligation
bonds that it has had'for the past several years. This rating is given to those bonds
judged to be of the best quality and carrying the smallest degree of investment risks.
The City's bond ratings by Moody's Investors Services, Inc. as of June 30, 1995 were
as follows:
General obligation bonds Aaa
Parking revenue bonds A
Wastewater treatment revenue bonds A
Capital Projects ~hmds~ During the fiscal year ended June 30, 1995, $4,629,000 was
expended for capital outlay, of which $1,288,000 was capitalized in the General Fixed
Assets Account Group. The remainder was not capitalized according to the City's policy
of not capitalizing infrastructure fixed assets.
General Fixed Assets~ The 9enersl fixed assets of the City are those fixed assets used
in the performs_nce of general governmental functions and exclude the property and
eq~/ipment of the proprietary funds. AS of J%~ne 30, 1995, the general fixed assets of
the City amounted to $35,204,000, as compared to $32,203,000 as of J~e 30, 1994. This
amount represents the original cost of the assets and is considerably less than their
present value and replacement cost. The City follows a policy of not capitalizing
infrastructure fixed assets, such as streets, bridges, lighting systems, sidewalks and
sto_~m sewers, as well as expensing individual assets with a cost of less than $500.
Depreciation is not recorded for general fixed assets.
Cash Management: The majority of the City's investment activity is carried on by the
City's investment pool except for those funds which are reckired to maintain their
investments separately. This pooled concept provides for greater investment earnings
which are then allocated on a systematic basis.
For the year ended June 30, 1995, the City earned $2,847,000 from all investments, an
increase of $813,000 from the prior year. The following table shows how this was
allocated by fund type for the fiscal years 1995 and 1994:
1995 1994
Investment Investment
Fund T~;De Earnings Ea~ninqs
(in thousands) (in thousands)
Governmental $1,288 $1,168
Proprietary 1,547 863
Fiduciary O 3
Totals ~2,830.
Risk Management: The City completed its eighth full year under a property and
liability insurance program that provides for a $100,000 self-insured retention per
occurrence, with an annual aggregate retention of $610,000. The insurance provides
coverage for claims in excess of $100,000 per occurrence to a maximum of $5,000,000
annual aggregate. The operating funds pay a/mual premiums to the Loss Reserve Fund,
-10-
which is accounted for as an internal service fund. The balance in the Loss Reserve
Fund is available to cover the self-insured retention amounts and any uninsured losses.
For the past eight years that the City has had this insurance coverage, the accumulated
10ss ratio for paid claims was 5% of the aggregate loss reserve amount. The total
assets in the Loss Reserve Fund as of June 30, 1995 was $3,501,000.
Independent Audit~ Chapter 11 of the Code of Iowa requires an annual audit to be
performed. The independent public accounting firm of Ernst & Young LLP was selected
by the City. In addition to meeting the requirements set forth in chapter 11, the
audit also was designed to meet the requirements of the Single Audit Act of 1984 and
related OMB Circular A-128. The auditor's report on the general purpose financial
statements and combining and individual fund statements and schedules is included in
the financial section of this report. The auditor's reports related specifically to
the single audit are included in the compliance section.
Certificate of Achievement
The Government Finance Officers Association of the United States and Canada ("GFOA")
awarded a Certificate of Achievement for Excellence in Financial Reporting (the
"Certificate") to the City of Iowa City, Iowa for its comprehensive annual financial
report for the fiscal year ended June 30, 1994. The Certificate is the highest form
of recognition for excellence in state and local financial reporting.
In order to be awarded the Certificate, a governmental unit must publish an easily
readable and efficiently organized comprehea%sive annual financial report, whose
contents conform to program standards. Such comprehensive annual financial report must
satisfy both generally accepted accounting principles and applicable legal require-
ments.
The Certificate is valid for a period of one year only. The City has received the
Certificate for the last ten consecutive years. We believe our current report
continues to conform to the Certificate requirements and we are submitting it to GFOA
to determine its eligibility for another certificate.
Acknowledgements
The preparation of this report could not have been accomplished without the efficient
and dedicated services of the entire staff of the City's Finance Department. We would
like to express our appreciation to all members of the department who assisted and
contributed to its preparation. We want to especially recognize the contributions of
Senior Accountants, Ann Maurer and Regina Schreiber. In addition, we would like to
commend Sara Sproule, Senior Ac6ountant, Treasury, for her work with cash, investments
and interest income. The final document's professional quality is attributable to the
fine efforts of the Document Services Division and the Central Procurement and Services
print shop, in particular, Judy Mills.
We would also like to thank the Mayor, the members of the City Council and the City
Manager for their interest and support in planning and conducting the financial
operations of the City in a responsible and progressive manner.
Respectfully submitted,
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Iowa City,
Iowa
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
June 30, 1994
A Certificate of Achievement for Excellence in Financial
Reporting is presented by the Government Finance Officers
Association of the United States and Canada to
government units and public employee retirement
systems whose comprehensive annual financial
reports (CAFRs) achieve the highest
standards in government accounting
and financial reporting.
President
Executive Director
Fi~NANCIAL SECTION
E $ &You G u?
Sude 3400
801 Grand Avenue
Des Moines. Iowa 50309-2764
Phone- 515 243 2727
Report of Independent Auditors
The Honorable Mayor and Members of the City Council
City of Iowa City, Iowa
We have audited the a~companying general purpose financial statements of the City of
Iowa City, Iowa as of and for the year ended June 30, 1995, as listed in the table of
contents. These f'mancial statements are the responsibility of the City's management.
Our responsibility is to express an opinion on these financial statements based on our
audit.
We conducted our audit in accordance with generally accepted auditing standards,
Chapter 11 of the Code of Iowa and Government Auditing Standards, issued by the
Comptroller General of the United States. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the general purpose
financial statements are free of material misstatement. An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in the financial statements.
An audit also includes assessing the accounting principles used and significant estimates
made by management, as well as evaluating the overall general purpose financial
statement presentation. We believe that our audit provides a reasonable basis for our
opinion.
In our opinion, the general purpose financial statements referred to above present fairly,
in all material respects, the financial position of the City of Iowa City, Iowa at June 30,
1995, and the results of its operations and the cash flows of its proprietary fund types for
the year then ended in conformity with generally accepted amounting principles.
Our audit was made for the purpose of forming an opinion on the general purpose
financial statements taken as a whole. The combining and individual fund financial
statements and other supplemental information, as listed in the table of contents, are
presented for purposes of additional analysis and are not a required part of the general
purpose financial statements of the City of Iowa City, Iowa. Such information has been
subjected to the auditing procedures applied in our audit of the general purpose financial
statements and, in our opinion, is fairly stated in all material respects in relation to the
general purpose financial statements taken as a whole.
The information included in the statistical section, as listed in the table of contents, is
presented for purposes of additional analysis and is not a required part of the general
purpose fmancinl statements. Such information has been compiled from City records by
City personnel, has not been subjected to the auditing procedures applied in our audit of
the general purpose financial statements and, accordingly, we express no opinion on it.
In accordance with Government Auditing Standards, we have issued a report dated
December 13, 1995 on our consideration of the City's internal control structure and a
report dated December 13, 1995 on its compliance with applicable laws and regulations.
December 13, 1995
-13-
CIT~ OF IO~% CIT~, IoWA
COMBINED BALANCE SHEET
ALL FUND T~P~S AND ACCOUNT (~{OUPS
June 30, 1995
(amounts expressed in thousands)
Gov~z~m~nta~ Fund T~oes
O~her Debits
Sl~e~al Debt Capital
Revenue Service Projects
Assets:
Cash on hand
Equity in pooled cash
and investments
Receivables:
Property taxes
Accounts and
urnbilled usage
Interest
Special assessments
Notes
Advances to other funds
Due from other
governments
Inventories
Restricted assets -
Equity in pooled cash
and investments
Property and equipment:
Land
Buildings and
structures
Improvements other
than buildings
Equipment and
vehicles
Accumulated
depreciation
Construction
in progress
Other debits:
A~ount available in
Debt Service Fund
~mount to be provided
for the payment of
general long-term
debt
2
9,199
234
1,067
146
20
369
39,059
9,085 551
52 38
79 48
184 -
55 -
65 -
-
Total assets and
other debits
$ 50,096 $ 10,112 $ 637
5,886
72
10
$ 5,968
'14-
Xn~.ernal
Enterprise Service
F£~u~iar~
Fund Types
and
A~count Groups
~neral ~neral Total
F:~xed Long-Term (Memorandum
Assets Debt Only)
2 $ -
15,064 3,591
1,969 35
425 51
3,027 -
16 -
239 453
3,087
31
$ - $ - $ 4
46,463
324
3,198
880
20
55
3,092
1,018
692
12,059 2,119 - - 53,237
7,123 45 3,387 10,555
52,845 555 20,818 74,218
45,118 50 992 46,160
11,171 5,700 7,450 24,321
(29,162) (3,303) - - (32,465)
6,375 - 2,557 - 8,932
504
11,787
$ 126,271., $ 9,296 $ 3,120 $35,204 $ 12,291
See accompanying notes.
-15-
504
11,787
$ 252,995
(continued)
June 30, 1995
(amounts e.~pressed in thousands)
(continued)
Llab~li~Les,
Equity and oth~r
Liabilities:
Accounts payable
Contracts
payable
Accrued
liabilities
Advances from other
funds
Due to other
governments
Due to agency
Deferred revenue:
Property taxes
Special
assessments
Other
Deferred compensation
payable
Liabilities payable
from restricted
assets:
Interest payable
Deposits
Bonded debt payable
Other long-tem debt
payable
Governmental Fund T~pes
~anerml Revenue Sezwice ProSects
$ 170 $ 66 $ 13 $ 71
10 202 797
874 32 10
410 - - 2,544
136 30 22 -
20 - -
288 - 48 -
38,414 - -
- - 50
Total liabilities
$ 40,322 $ 330 $ 133
$ 3,422
-16-
In~=nal
EntQrpri~e Service
$ 108 $ 126
535 -
14,120 1,303
138 -
85
1,447
349
56,925
$ 73,707
Fiduciazy
Fu~d TMpeS A~aoun~ G~oups
~eneral General To~
T~s~ ~d Fix~ Long-Te~
$ - $ - $ - $ 554
- - - 1,544
26 - 1~549 17,914
- - - 3,092
- - - 85
167 - - 167
- - - 188
- - - 20
- - - 336
2,917 - - 2,917
$ 1,429 $ 3,110
- - 1,447
- ~ 38,763
- 10,662 67,637
- 80 80
$ - $ 12,291 $ 134,744
-17-
CITX OF XOW~ CIT~, IOWA
Ill
C0MBINE~ BALANCE SHEET
ALL FUND %"XP~S AND ACCOUNT ~ROUPS
Liabilities,
E~uity and Other
creW/rs
Total liablilities
forwarded
Equity a~d other
credits:
Investment in
general fixed
assets
Contributed
capital
Retained earnings:
Reserved by
bond ordinance
Reserved for
health insurance
Unreserved
Fund balances:
Reserved for:
Encumbrances
Long-term
receivables
Employee
retirement
commitments
Johnson County
Council of
Governments
Perpetual care
Unreserved:
Designated for
future improve-
ments
Undeslgnated
Total equity
and other
credits
June 30, 1995
amounts expressed in thousands)
(continued)
Gove~nu~n'cal Fund T~oes
Speoial Debt Capital
~eneral Revenue Service Projects
$40,322 $ 330 $ 133 $ 3,422
$ $ - $ - $
163 2,171 - 1,786
65 -
5,084 -
64
581 -
8,966 2,462 504 760
$ 9,774 $ 9,782 $ 504 $ 2,546
Total liabili-
ties, and equity
and other credits
$ 50,096 $ 10,112 $ 637 $ 5,968
-18-
Intez~al Trust and
Enterprise SetrAce Agenc~
$ 73,707 $ 1,429 $ 3,110
A~count Groups
~eneral ~eneral Total
Fixed Long-Term (Memorandum
Assets Debt Only}
$ - $ 12,291 $ 134,744
[
31,127 2,212
$ 35,204 $ $ 35,204
- 33,339
[
10,263 -
- 2,119
11,174 3,536
10
10,263
2,119
14,710
4,120
65
5,084
10
64
581
12,692
$ 52,564 $ 7,867
10 $ 35,204
$ 126,271 $ 9,296 $ 3, 120
$ 35,204
See accompanying notes.
-19-
12,291
$ 118,251
$ 252,995
(continued)
CITY OF IOWA CITY, IOWA
C~INED STATEMENT OF REVENUES, FD~ENDXTDRES
AND CNAN~ES ~N FUND ~ALANCES
ALL ~O~ERNM~NTAL FUND T~PE8 ~/~D EXF~NDABLE TRUST FUNDS
Year ended June 30, 1995
(amounts expressed in thousands}
~overnmental
Special
~ene~al Revenue
Property taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Miscellaneous
Total revenues
$13,245 $ 2,857
605
2,137 10,723
2,609 80
533 719
1,300 255
$ 20,429 $ 14,634
EXpenditures
Current operating:
Co~nunity protection
Human development
Home and community environment
Policy and administration
Capital outlay
Debt service:
Principal
Interest
Total expenditures
$ 8,776 $ -
5,558 -
2,655 5,539
4,354 238
660 1,700
$ 22,003 $ 7,477
Excess (deficiency} of revenues
over (under) expenditures
$ (1,574) $ 7,157
other Financing Sources (Uses)
Operating transfers:
From other funds
(To) other funds
Net bond proceeds
Total other financing sources
(uses)
6,034 $ 7
(2,430) {6,548)
3,604 $ [6,541]
Excess (deficiency) of revenues
and other financing sources
over (under) expenditures and
other financing sources (uses)
$ 2,030 $ 616
Fund Balances, Beginning
7,752 9,166
Residual equity transfers out
(8)
Fund Balances, Ending
$ 9,774 $ 9,782
-20-
!'-
F.
L
1_
Fund ~pes
Service
$ 2~ 368 ~ -
- 635
- [3
107 227
19 78
$ 2,494 $ 953
- 4,629
1,808 -
559 -
$ 2,367 $ 4,629
$ 127 $ (3,676)
$ 92 $ 2,919
- (1,369)
- 1,538
$ 92 $ 3,088
Fiduoiaz~
Fund
Total
Ex~endable (M~morandvm
Trust only)
$ - $ 18,470
- 605
144 13,639
1 2,703
4 1,590
- 1,652
149 $ 38,659
- $
298
2
300
8,776
5,558
8,492
4,592
6,989
1,808
561
36,776
$ (151) $ 1,883
$ 135 $ 9,187
(10,347)
1,538
$ 135 $ 378
$ 219 $ (588) $ (16) $ 2,261
285 3,134 28 20,365
- - (2) (10)
$ 504 $ 2,546 $ 10 $ 22,616
See accompanying notes.
-21-
CITY OF ~'O~A CITY, IOWA
CO~INED STATEMENT OF REVENUES, E~NDITURES A~ OPERATING
TRANSFERS, NONC4%AP R~IS
B~DG~T J%ND ACTUAL
ALL BUDGETED FUNDS
Year ended June 30, 1995
(amounts expressed in thousands)
General Fund
Property taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Miscellaneous
Total revenues
Expenditures/Expenses
Current operating=
Co~Hnunity protection
Human development
Home and community environment
Policy and administration
Tota! expenditures
Other Financing Sources (uses):
Operating transfers from other funds
Operating transfers (to) other funds
Sale of bonds, net of issuance costs
Total other financing sources (uses)
Excess (deficiency) of revenues and
other financing sources over (under)
expenditures and other financing
uses - nonGAAP basis
Adjustments to GAAP
Excess (deficiency) of revenues ano
other financing sources over (under)
expenditures and other financing
uses - GAAP basis
Budget Actual
Variance
Favorable
(Unfavorable)
13,282 $ 13,241 $ (41)
609 605
1,689 1,606 (83)
2,492 2,547 55
380 488 108
1,468 5,105 3,637
19,920 $ 23,592 $ 3, 672
9,239 $ 8,789 $ 450
6,101 5,810 291
4,244 7,934 (3,690)
4,753 4,408 345
24,337 $ 26,941 $ (2,604)
6,683 $ 6,904 $ 221
(3,642) (2,752) 890
935 (935)
3,976 $ 4,152 $ 176
$ {441)~ $ 803 $ 1,244.
1,227
$ 2,030
-22-
Spoolel Revenue Funds
varianoe
Favo=shle
Budget A~tual (Unfavorable) Budget Aotual
$ 2,824 $ 2,855 $ 31 $ 2,377 $ 2,368
14,412 10,475 (3,937)
80 81 1
358 515 157 25 80
210 253 43 3,353 19
$ 17,884 $ 14,179 $ (3,705) $ 5,755 $ 2,467
$ - $ - $ 333 $ 333
- - 601 510
11,411 7,044 4,367 6,323 2,702
261 238 23
11,672 $ 7,282 $ 4,390 $ 7,257 $ 3,545
512 $ 526 $ !4 $ 1,493 $ 1,348
{8,933) (7,067) 1,866
{8,421) $ (6,541) $ 1,880 $ 1,493 $ 1,348
...$ .....?,209), $ 356 $ 2,565 S {9) $ 270
260
Variance
Favorable
(Unfavorable
$ (9;
55
3,334]
$ 3,288 }
$
91
3, 621
$ 3,712
$ (.45,
$ 279
$ 616 $ 219
-23-
See accompanying notes.
(con t i n ued)
CITY OF IOWA CITY,
CO~4BINED STATEMENT OF P~VENU~S, E~ENDITU~ES AND OPEP4%T~
TRANSFERS, NONGAAP BASIS
BUDGET AND A~TUAL
ALL BUDGETED FUNDS (continued)
Year ended June 30, 1995
(amounts expressed in thousands)
Capital Projects Fund
Property taxes
Licenses and petraIts
Charges for services
Use of money and property
Miscellaneous
Ex~enditure s/Expense s
Current operating:
Community protection
Human development
Home and community environment
Policy and administration
Total expenditures
Other Financing Sou=ces (Uses):
Operating transfers from other funds
Operating transfers (to) other funds
Sale of bonds, net of issuance costs
Total other financing sources {uses)
Excess (deficiency) of revenues and
other financing sources over {under]
expenditures and other financing
uses - nonGAAP basis
Adjustments to GAAP
Excess (deficiency) of revenues and
other financing sources over (under)
expenditures and other financing
uses - GAAP basis
Budget Aotual
$ - $
1,565 746
- 13
100 164
187 77
$ 1,853 $ 1,000
466 $
1,671
8,714
43
10,894 $
8,906 $
(14,691)
8,500
2,715 $
Favorable
(Unfavorable)
$
(820]
13
64
(110)
$ (853]
454 $ 12
739 932
3,343 5,371
21 22
4,557 $ 6,337
3,566 $ (5,340)
(9,079) 5,612
8,432 {68)
2,919 $ 204
$ (6, 326) $ (638] $ 5,688
5O
(588)
See accompanying notes.
-24-
Bu4get
Ex!se~8-hle T~ust Fund
Varianee
Favorable
Actual (Unfavorable)
128
36~608
36,736
$ - $
151 23
I 1
(17) (17]
36,603
$ 36,738 $ 2
- $ - $
3,044 1,712 1,332
3,044 $ 1,712 $ 1,332
$ 187
$ 187
$ 136 $ (511
(3) (31
$ 133 $ (54]
33,879 $
35,159
(35,175)
$ 1,280
$ [16]
See accompanying notes.
Enterprise Funds
Budget Actual
Favorable
(Unfavorable)
$ $ - $
943 1,511 568
]9,486 19,835 349
1,162 1,422 260
1,134 1,018 (116)
$ 22,725 $ 23,786 $ 1,061
$ - $
34,869 27,405 7,464
34,869 $ 27,405 $ 7,464
26,809 $ 21,141 S (5,668]
(21,652) (14,158) 7,494
2,482 2,482
5,157 $ 9,465 $ 4,308
(6,987) $ 5,846
(1,787)
$ 4,059
$
$
$
$ 12,833
{continued)
-25-
CITY OF
COMBINED STATE'lENT OF REVENUES, EXPENDITURES AND OPERATING
TRANSFERS, NON(~IAP BASIS
BUDGET AND ACTUAL
ALL BUDGETED FUllS (continued)
Year ended June 30, 1995
(amounts expressed in thousands]
Total Funds
Property taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Miscellaneous
Total revenues
Expenditures/Expenses
Current operating:
Community protection
Human development
Home and community environment
Policy and administration
Total expenditures
Other Financing Sources (Uses):
Operating transfers from other funds
0Derating transfers (to) other funds
Sale of bonds, net of issuance costs
Total other financing sourcos [uses)
Excess (deficiency) of revenues and
ether financing sources over (under)
expenditures and other financing
uses - nonG/%%P basis
Adjustments to GAAP
Excess (deficiency) of revenues and
other financing sources over (under]
expenditures and other financing
uses - GAAP basks
Budget Actual
Variance
Favorable
(Unfavorable)
$ 18,483 $ 18,464 $ (191
609 605 (4)
18,738 !4,489 (4,2491
22,058 22,477 419
2,025 2,652 627
42,960 43,075 115
$ 104,873 $ 101,762 $ (3,11!)
$ 10,038 $ 9,576 $ 462
8,373 7,059 1,314
68,605 50,140 18,465
5,057 4,667 390
$ 92,073 $ 71,442 $ 20,631
$ 44,590 $ 33,621 $ {10,969)
(48,9181 (33,0591 15,859
9,435 10,914 1,479
$ 5,107 $ 11,476 $ 6,369
$ 17,907 $ 41,796 $ 23,889
(35,4761
$ 6,320
See accompanying notes.
-26-
C:ZT~ OF TOWA CZ~ I01~.
COMBINED ST. ATEI. E~T OF P. EV~'I~ EXPKNSE~ AND CHANTS IN TOTAL
Year ended June 30, 1995
(amounts expressed in thousands)
Opu=a~ingRevenues
Charges for services
Miscellaneous
Total operating revenues
Total
Internal (Memorandum
Enterprise service on1¥)
$ 19,883 $ 5,356 $ 25,239
1,378 531 1,909
$ 21,261 $ 5,887 $ 27,148
O~ezat~gExpenses
Personal services
Commodities
services and charges
Depreciation
Total operating expenses
$ 5,888 $ 850 $ 6,738
941 1,162 2,103
6,988 3,721 10,709
$ 13,817 $ 5,733 $ 19,550
3,219 716 3,935
$ 17,036 $ 6,449 $ 23,485
Operating income (loss)
$ 4,225 $ (562) $ 3,663
Nonopezating Revenues (E~penses)
Gains on disposals of property
and equipment
Operating grants
Interest income
Interest expense
Income (loss) before operating transfers
From other funds
(To) other funds
Total operating transfers in (out)
Net income (loss)
Depreciation on assets acquired
by contributed capital that reduces
contributed capital
$ 10 $ 8 $ 18
668 - 668
1,297 245 1,542
(3,301) (3,301)
$ 2,899 $ (309) $ 2,590
$ 1,948 $ - $ 1,948
(788) (788)
$ 1,160 $ - $ 1,160
$ 4,059 $ (309) $ 3,750
154 154
Total Equity, Beginning 46,290
Capital contributed during the year 2,061
TotalSqUery, ~nd/ng $ 52,564
8,164 54,454
12 2,073
$ 7,867 $ 60,431
See accompanying notes.
-27-
C~i'tI~D ~ O~' CA3H Fr_~W-q
AT~ ~:t,0PRT. E~ARZ ~ ;Ir~ES
Zos.= andact Eune 30~
(a~ount:s ex~rasaec~ ~ thousands)
Operating income (loss)
?m~erp=Lso
$ 4,225
Total
only)
(562) $ 3,663
Adjustments to reconcile operating income (loss) to net
cash provided by operating activities:
Depreciation 3,219 716
Changes in operating assets and liabilities:
Accounts, interfund and other receivables 290 (20)
Inventories (10) 183
Deposita (149} -
Accounts, interfund and other payables 373 11
Accrued liabilities 594 404
Total adjustments $ 4,317 $ 1,294
Net cash provided by operating activities $ 8,542 $ 732
$ 668
1,948
(788)
Nonmapital ;{~o.'L~g Activities Operating grants zeceived
Operating transfers from other funds
Operating transfers (to) other funds
Net cash provided by noncapital financing
activities
1,828
$ 6,893
(10,050)
(2,515)
(3,121)
536
10
(5,749)
6,246
Capital and Related Financing AattvitiQs
Net bond proceeds transferred in
Acquisition and construction of property
and equipment
Principal paid on bonded debt
Interest paid on bonded debt
Capital contributed
Cash received from sale of equipment
Transfers to restricted bond reserves
Payments from restricted bond reserves
Net cash used in capital and related
financing activities
$
(542)
cash Flows ~rovid~d hy Investing Activities
Interest on investments
Net increase in cash and cash equivalents
Cash ~ Cash Equivalents,
Canh and Cash Equivalents,
$ (7,750) $ {542}
Suppl~ntal Noneash Dtsolosures:
Capital contributed for property and equipment
3,935
270
173
(149}
384
998
$ 5,611
$ 9,274
$ 668
1,948
(788)
$ 1,828
$ 6,893
(10,592)
(2,515)
(3,121)
536
10
(5,749)
6,246
$ (8,292}
$ 1,232 $ 220 $ 1,452
3,852 410 4,262
11,212 5,300 16,512
$ 15,064 $ 3,591 $ 18,655
$ 1,692 $ 13
$ 1,705
See accompanying notes.
-28-
-29-
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATE~4]~NTS
June 30, 1999
1. Accounting Policies
The City of Iowa City, Iowa (the "City"), was incorDorated April 6, 1853, and
operates under the Council/Manager form of government. The City provides a broad
range of services to citizens including general government, public safety,
streets, parks and cultural facilities. It also operates an airport, parking
facilities, a mass transportation system, water, wastewater treatment and
sanitation utilities and a housing authority.
The financial statements of the City have been prepared in conformity with
generally accepted accounting principles ("GAAP") as applied to governmentunits.
The Governmental Accounting Standards Board ("GARB") is the accepted standard-
setting body for establishing governmental accounting and financial reporting
principles. The more sig~ificant of the City's accounting policies are described
below.
The Reporting Entity
For financial reporting purposes, the City includes all funds, account groups,
agencies, boards, commissions and authorities. The City has also considered all
potential component units for which it is financially accountable, and other
organizations for which the nature and significance of their relationship with
the City are such that exclusion would cause the City's financial statements to
be misleading or incomplete. TheGovernmental Accounting Standards Boardhas set
forth criteria to be considered in determining financial accountability. These
criteria include appointing a voting majority of an organization's governing
body, and (1) the ability of the City to impose its will on that organization or
(2) the potential for the organization to provide specific benefits to, or impose
specific financial burdens on the City. There were no component u_nits required
to be included.
Description of Funds and Account groups
These financial statements include all funds and account groups
ministered by the City, for which the City acts as custodian,
determined to be component units of the City.
owned or ad-
or that were
The City maintains its records on a modified cash basis of accounting under which
only cash receipts, cash disbursements and encumbrances, investments and bonded
debt are recorded. These modified cash basis accounting records have been
adjusted to the accrual or modified accrual basis, as necessary, to prepare the
accompanying financial statements in accordance with GAAP.
The accounts of the City are organized on the basis of funds or account groups,
each of which is cousidered to be a separate accounting entity. The fund types
are governmental, proprietary and fiduciary. The account groups are general
fixed assets and general long-termdebt. Each fund or account group is accounted
for by providing a separate set of self-balancing accounts that comprise its
assets, liabilities, equity, revenue and expenditures or expenses, as appropri-
ate. The funds and account groups are presented as follows:
~overnmental Fund Types
The aeneral Fund accounts for all financial resources of the City, except for
those required to be accounted foz separately. The revenue of the General Fund
is primarily derived from property taxes, charges for services, fines and
forfeitures, licenses and permits, and certain revenue from state and federal
sources. The expenditures of the General Fund primarily relate to general
administration, police and fire protection, streets and public buildings
operation and maintenance, and parks and recreation.
-30-
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continue~)
Ju~e 30, 1995
The Special Revenue Funds account for revenue derived from specific sources that
are required to be accounted for as separate funds. The funds in this category
include the Community Development Block Grant Fund, Other Shared Revenue and
Grants Fund, Employee Benefits Fund and the Housing Authority Fund.
The Debt Service Fund accounts for the accumulation of resources and for the
payment of general long-term debt principal, interest and related costs.
The Capital Projects Fun~s account for all resources to be used in the
acquisition and construction of capital facilities and other major fixed assets,
with the exception of those that are financed by proprietary fund monies. The
funds in this category include the Bridge, Street and Traffic Control Construc-
tion Fund and the Other Construction Fund.
Proprietary Fund Types
The Enterprise Funds account for operations and activities that are financed and
operated in a manner similar to a private business enterprise,' and where the
costs of providing goods or services to the general public on a continuing basis
is expected to be financed or recovered primarily through user charges, or where
the City has decided that periodic determination of revenues earned, expenses
incurred, and/or net income is appropriate for capital maintenance, public
policy, management control, accountability or other purposes. The various
enterprise funds include the Parking Fund, Wastewater TreatmentFund, Water Fund,
Sanitation Fund, Airport Fund, Mass Transportation Fund and the Broadband
Telecommunications Fund.
The Internal Service Funds account for goods and services provided by one
department to other City departments on a cost reimbursement basis. The funds
in this category are the Equipment Maintenance Fund, Central Services FLuad, and
the Loss Reserve Fund.
Fiduciary Fund Types
The Trust and Agency Funds account for assets held by the City in a trustee or
custodial capacity and include the following funds:
Expendable Trust Funds
Johnson County Council of Governments Trust Fund
Wastewater Treatment Revenue Bonds Funded Trust Fund
Agency Funds
Project Green Fund
Mayor's Youth Employment Program Fund
Employee Deferred Compensation Fund
Community Economic Betterment Account Fund
Account Groups
The General Fixed Assets Account Group accounts for all City general fixed
assets, except for property and eqllipment associated with the operations of
proprietary funds.
The General Long-TermDebt Account Group accounts for all City general obligation
and other long-term debt expected to be financed from governmental fu]qd types.
Basis of Accounting
The accounting and financial reporting treatment applied to a fund is determined
by its "measurement focus". All governmental funds and expendable trusts are
accounted for using a current financial resources measurement focus, which
generally includes only current assets and current liabilities on the balance
-31-
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENT8 (continued)
June 30, 1995
sheet. The modified accrual basis of accounting is used for these funds, along
with the agency fu/~ds. 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 (if they
are collected within 60 days after the year-end), intergovernmentaland interest
earned on investments. Expenditures are recorded when the related fund liability
is incurred. Principal and interest on general long-term debt are recorded as
fund liabilities when due.
All proprietary funds are accounted for on a flow of economic resources
measttrement focus, which includes all assets and liabilities associated with the
operations of these funds on the balance sheet. The accrual basis of accounting
is used for these funds. Therefore, revenue is recognized in the accounting
period in which it is earned and expenses are recognized in the period incurred.
Proprietary funds are accounted for on the flow of economic resources measurement
focus and use the accrual basis of accounting. Under this method, revenues are
recorded when earned and expenses are recorded at the time liabilities are
incurred. The government applies all applicable Financial Accounting Standards
Board pronouncements issued on or before November 30, 1989, except those that
conflict with Governmental Accounting Standards Board pronouncements, in
accounting and reporting for its proprietary operations.
Cash and Investments
The City maintains one primary demand deposit account through which the majority
of its cash resources are processed. substantially all investment activity ls
carried on by the City in an investment pool, except for those funds regnired to
maintain their investments separately. The earnings on the pooled investments
are allocated to the funds on a systematic basis. All investments are stated at
cost or amortized cost, except the investments in the Employee Deferred
Compensation Fund, which are stated at market value.
For the purpose of the statement of cash flows, nonrestricted investments with
a maturity of three months or less are considered cash equivalents. Only
restricted investments with a maturity of less than one day are considered cash
equivalents.
Receivables and Revenue Reco~nition
Property taxes receivable are recognized at the time they are levied by the local
taxing authority, the County of Johnson, State of Iowa. Property taxes levied
for the fiscal year ended Jane 30, 1995 were certified on March 15, 1994, based
on the 1993 assessed valuations establishing a lien date of July 1, 1993. Taxes
are payable in two installments, due September 1 and March 1, with a 1% per month
penalty for delinquent payment. That portion of the property taxes receivable
that is recorded in the governmental fund types and similar trust funds, and that
is not available for the current year's operations, is shop,n as deferred revenue.
Special assessments receivable are recorded at the time of the levy, and that
portion that is not available for the current year's operations is shown as
deferred revenue. Interest revenue on special assessments is recognized when
collected.
Federal and state grants, primarily capital grants, are recorded as receivables
and the revenue is recognized during the period in which the City fulfills the
requirements for receiving the grant awards.
Income from investments in all fund types and from accounts and unbilled usage
receivables in proprietary fund types is recognized when earned. Licenses and
permits, fines and forfeitures, fees and refunds, charges for services (in
governmental fund types), miscellaneous and other revenues are recorded as
-32~
I-
ll
l_'
L
I_
CITY OF IOWA CITY, IOWA
NOTES TO FINANCI;tLSTATEMENTS (continued)
June 30, 1995
revenue when received in cash because they are generally not measurable until
actually received.
Inventories
Inventories are recognized only in those funds in which they are material to the
extent of affecting operations. For the City, these are the Water Fund,
Equipment Maintenance Fund and the Central Services Fund, all of which are
Proprietary Fund types. Inventories are reported at the lower of cost (first-in,
first-out) or ~arket. The costs of governmental fund type inventories are
recorded as expenditures when purchased.
Property and Eq~ipment
Property and equipment in the General Fixed Assets Account Group are reported at
original cost, or at fair market value at the date of donation when received as
donated properties. The City follows the policy of not capitalizing infrastruc-
ture fixed assets such as streets, bridges, lighting systems, sidewalks and
individual assets with a cost less than $500. Depreciation is not recorded for
general fixed assets.
Property and equipment associated with the proprietary fund types are reported
at original cost, or at fair market value at the date of donation when received
as donated properties. Assets with an individual cost less than $500 are not
capitalized. Depreciation is computed using the straight-line method over the
following estimated useful lives:
Buildings and structures 20-50 years
Improvements other than buildings 15-50 years
Vehicles 5-20 years
Other equipment 5-30 years
In the Mass Transportation Fund, the City restores to retained earnings the
depreciation on certain buses that have been acquired through federal grants, by
a corresponding reduction of the contributed capital. This application is
limited to the depreciation on the buses acquired by these grants, as the City
anticipates that these buses will be replaced through additional federal funding.
property that is being acquired under lease purchase contracts has been capital-
ized in the financial statements in accordance with generally accepted accounting
principles.
Intereat is capitalized on proprietary fund assets acquired with tax-exempt debt.
The amount of interest to be capitalized is calculated by offsetting interest
expense incurred from the date of the borrowinguntil completion of the project,
with interest earned on invested proceeds over the same period.
Bond Discount
Costs incurred by proprietary fund types in connection with the issuance of
bonded debt have been recorded as an asset and are being amortized over the term
of the related debt.
Debt issued at a discount is recorded net of the unamortized discount, with the
discount being amortized over the term of the debt.
Compensated Absences
Permanent City employees accumulate vacation and sick leave hours for subsequent
use or for payment upon death, retirement or termination. If sick leave is paid
upon death, retirement or termination (except firefighters), the total accumu-
lated hours are paid at one-half of the then effective hourly rate for that
employee or at the sick leave payout amount as of June 28, 1985, whichever is
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (sontinued)
June 30, 1995
less. Employees hired on or after June 29, 1985 are not eligible for payment of
accumulated sick leave upon termination, death or retirement.
For governmental fund types, the amount of accumulated unpaid vacation and sick
leave that is payable from available resources is recorded as a liability of the
respective fund, and the remaining amount is recorded in the General Long-Term
Debt Account Group. The vested amount of unpaid vacation and sick leave of
proprietary fund type employees is recorded as a liability of the appropriate
fund.
Landfill Closing Costs
Costs expected to be incurred in ultimately closing the present landfill site are
being systematically provided for through charges to expense over the estimated
useful life of the landfill on the basis of capacity used (see Note 15).
Budgetary and Legal Appropriation and Amendment Policies
The City prepares and adopts an annual program budget, as prescribed by Iowa
statutes, for all funds except pension trust, internal service and agency funds.
This is formalized in a separate budgetary report, the Financial Plan. This
budget is adopted on or before March 15 of each year to become effective July 1,
and constitutes the City's appropriation for each program and purpose specified
therein until amended. The adopted budget must include the following:
a. Expenditures for each program:
Community Protection
Human Development
Home and Community Environment
Policyand Administration
b. The amount to be raised by property taxation
c. Income from sources other than property taxation
d. Transfers in and transfers out
The legal level of control (the level at which expenditures may not legally
exceed appropriations) is the program level for all funds combined, rather than
at the individual fund level. Management can transfer within program, within
fund type, without approval of the governing body. It is necessary, therefore,
to aggregate the expenditures of the budgeted activities within the governmental
fund types with the expenditures of the budgeted activities within the enterprise
funds on a program basis, and to compare such program totals to program budgeted
totals in order to demonstrate legal compliance with the budget. The City's
budget for revenue focuses on the individual fund revenue rather than on
aggregated fund totals.
The City formally adopts budgets for several funds that are not required by state
law to be included in the annual program budget. Annual operating budgets are
adopted for the internal service funds. These budgets are adopted and amended
at the same time and in the same manner as the City's annual program budget.
A City budget for the current fiscal year may be amended for any of the following
purposes as prescribed by Iowa statute:
a. To permit the appropriation and expenditure of unexpended, unencumbered cash
balances on hand at the end of the preceding fiscal year.
b. To permit the appropriation and expenditure of amounts anticipated to be
available from sources other than property taxation.
c. TO permit transfers between funds.
d. To permit transfers between programs.
A budget amendment must be prepared and adopted in the same manner as the
original budget. The City's budget was amended as prescribed, and the effects
of that amendment are shown in the financial statement presentation. Individual
amendments were not material in relation to originally appropriated amounts.
-34-
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 1995
Appropriations as adopted or amended, and not encumbered, lapse at the end of the
fiscal year.
Statements of budget and actual revenue and expenditures have been presented on
a fund type basis and disclosures are presented that compare budget and actual
expenditures on the legal program budget basis for the City as a whole. The
statements reflect the City's modified cash basis method of budget preparation,
which records revenue on a cash basis and expenditures on a cash basis, plus
accrues outstanding purchase orders at fiscal year-end.
Encumbrances
Encumbrances represent commitments related teenperformed contracts for goods or
services. Encumbrance accounting-under which purchase orders, contracts and
other commitments for the expenditure of resources are recorded to reserve that
portion of the applicable appropriation-is utilized in the governmental funds.
Encumbrances outstanding at year-end are reported as reservations of fund
balances and do not constitute expenditures or liabilities because the commit-
ments will be honored during the subsequent year. For budgetary control
purposes, encumbrances provide authority to complete those transactions as
expenditures during subsequent years. Encumbrances are reflected for all funds
in the budgetary statements contained in this report, and expenditures that
occurred as a result of a prior year's encumbrance, for which the budget was not
amended, have been eliminated.
Total Columns on Combined Statements
The total columns on the combined statements are captioned "MemOrandum Only" to
indicate that they are presented only to facilitate financial analysis. Data in
these columns do not present financial position, results of operations or cash
flows in conformity with generally accepted accounting principles; neither are
such data comparable to a consolidation because interfund transactions have not
been eliminated in the aggregation of this data.
-35-
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTB (continued)
June 30, 1995
9.. Com~lianoe and Accountability
At June 30, 1995, the Sanitation Fund has a deficit retained earnings balance of
$2,938,000. This deficit balance does not represent a violation of any law and
occurred because of the $13,141,000 Landfill postclosure charge required by the
adoption of the GOVernmental Accounting Standard Board Statement No. 18,
effective July 1, 1993 (see Note 15).
At June 30, 1995, the retained earnings balance for the Airport Fund is a deficit
of $694,000. This deficit balance does not represent a violation of any law.
It is a result of Airport operations. The operating subsidyprovided by general
property taxes has always been calculated for cash basis funding requirements of
operations, which does not consider depregiation expense, which primarily relates
to assets funded through contributed capital.
At June 30, 1995, the Mass Transportation Fund has a deficit retained earnings
balance ~f $21,000. This deficit does not represent a violation of any law. The
operating subsidy providedbygeneral property taxes has always been calculated
for cash basis funding requirements of operations, which does not consider
depreciation expense, which primarily relates to assets funded through
contributed capital.
At June 30, 1995, the Bridge, Street and Traffic Control Construction Fund has
a deficit fund balance of $662,000. This deficit does not represent a violation
of any law and results primarily from expenditures in excess of funding provided
to-date on several individual capital projecte. The deficit will be financed in
the future from grants, transfers from other City funds and proceeds from general
obligation bonds.
At June 30, 1995, the Housing Authority Fund has a deficit balance of $4,000.
This deficit does not represent a violation of any law and results primarily from
expenditures in excess of funding provided to-date on several individual capital
projects. The deficit will be financed in the future from grants.
3. Residual Equity Transfers
The Equipment Maintenance Fund accounts for the provision of maintenance and
replacement of City vehicles and equipment for City departments from a central
vehicle pool. When a fund requires additional vehicles, the fund purchases the
vehicle from the f~nd's resources and then transfers the vehicle to the Equipment
Maintenance Fund. A transfer of $7,700 was made out of the General Fund for the
year ended June 30, 1995.
Li
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-36-
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 1995
4. Cash and Investments
The City maintains a cash and investment pool that is available for use by all
funds. Each fund type's portion of this pool is presented on the combined
balance sheet as ,'Equity in Pooled Cash and Investments".
Deposits
At June 30, 1995, the carrying amount of the City's deposits, including certifi-
cates of deposit, was $42,074,080. The bank balances totaled $42,828,097. Of the
bank balances, $700,000 was covered by federal depository insurance or the
National Credit Insurance Fund, $40,128,097 was collateralized with securities
and $2,000,000 was collateralized by a letter-of-credit held by the City or the
City's agent in the city's name, or by a multiple financial collateral pool in
accordance with Chapter 12C of the Code of Iowa. Chapter 12C provides for
additional assessments against the depositories to ensure that there will be no
loss of public funds.
Investmen=s
The City is authorized by statute to invest public funds in obligations of the
United States Government, its agencies and instrumentalities; certificates of
deposit or other evidences of deposit at federally-insured depository institu-
tions approved by the City Council and the Treasurer of the State of Iowa; prime
eligible bankers' acceptances; certain high-rated commercial paper; perfected
repurchase agreements; certain registered open-end management investment
companies; and certain joint investment trusts.
Upon establishment of the Funded Bonds Trust Funds and the Refunding Bonds Trust
Fund, specific purchases of U.S. government obligations were made with the monies
deposited into the respective trust funds, in accordance with the respective
trust agreements.
The City's investments are categorized to give an indication of the level of risk
assumed by the City at year-end. The categories are defined as:
(1)
(2)
(3')
Insured or registered in the City's name, or securities held by the City
or its agent in the City's name.
Uninsured and unregistered securities held by the counterparty's trust
department or agent in the City's name.
Uninsured and unregistered securities held by the counterparty or by its
trust department or agent, but not in the City's name.
-37-
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 1995
The following is a
assets, at June 30,
U.S. Government
securities
Investments in:
Annuity contracts
Iowa public
Agency
Investment
Trust
Employee deferred
compensation
funds
Mutual funds
summary of the City's investments,
1995:
Cateqorv
$9,848,732 $ - - $ - -
including restricted
Carrying Market
Amount Value
$ 9,848,732 $ 9,845,678
1,354,499 1,354,499
8,000,000 8,000,000
2,916,681
35,505,338
.$57,6~5,2~0.
2,916,681
35,487,784
~5~_~4,642.
The aforementioned annuity contracts, Iowa Public Agency Investment Trust,
employee deferred compensation funds and mutual funds represent investments in
pools managed by others. Therefore, these investments are not categorized
because they are not evidenced bysecurities that exist in physical or book entry
form.
The City's investments during the year did not vary substantially from those at
June 30, 1995, in type, amounts or level of risk.
-'38-
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June S0, 1995
5. Changes in ~eneral Fixed Aesets
During the year ended June 30, 1995, general fixed asset acquisitions
disposals by type and funding source were as follows:
Chan~es bv TvDe and Fundin~ Source
and
Disposals
Balance Acquisitions and Balance
July 1, 1994 and T~sfere Transfers June 30, 1998
By type:
Land
Buildi~gs and
structures
Other improvements
Equipment and
vehicles
Construction in
progress
By funding source:
General Fund
Special Revenue
Funds
Gifts
Capital Projects
Funds -
General
obligation bond
proceeds
Other governments
$ 3,322,180 $ 65,157 $ - - $ 3,387,337
20,422,564 395,783 - - 20,818,347
952,933 38,590 - - 991,523
6,886,823 737,829 175,133 7,449,519
617,800 2,851,431 912,299 2,556,972
$32,202,300 $4,,0~8,79~ $1,087,392 ~35,203~698
$10,364,191 $1,753,341 $ 921,960 $11,195,572
8,723,589 1,633,196 12,631 10,344,154
513,438 181,903 24,402 670,939
11,550,274 174,575 46,299 11,678,550
1,050,808 345,775 82,100 1,314,483
032,202,309 $4,088,790 $1,087,39% ~35,203,698
439-
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIA~ STATE1/~I~TS (continued)
june 30, 1995
As of June 30, 1995, the composition of general fixed assets by type and function
was as follows:
Composition by TVDs and Funorion
Lan~
Oonstr~e-
Buildings Other B~uipment tion
an~ Improve- and in
8truerurea merits Vehicles Pro~rsss
Total
Community
Protection:
Police
protection $ - - $ 316,536 $ 33,304 $2,253,077 $ 2,052 $2,604,969
Fire protection 41,581 438,186 - - 1,760,306 14,000 2,254,073
Traffic
engineering - - 4,229 - - 63,865 - - 68,094
Inspection
services ...... 149,878 - - 149,878
Total Community
Protection $ 41,581 $ 758,951 $ 33,304. $4,227,126 $ 16,052 $5,077,014
Home a~d Community
Environment:
Physical
environment $ 12,812 $ 41,252 $254,586 $ 74,720 $ 42,272 $ 425,642
Community
development 2,023,143 4,383,227 46.825 369,535 1,773,750 8,596,480
Streets 177,217 102,917 280,134
Total Home and
Cor~mL%rlity
Environment $2,035,955 S 4,601,696 $301,411 $ 547,172 $1,816,022 $ 9,302,256
Human Development:
Parks $1,088,801
Recreation - -
Library 155,000
Animal Shelter - -
Senior Center __ - -
Total Human
Development $1,243,801
$ 1,078,267 $617,097 $ 178,978 $ 618,459 $ 3,581,602
4,699,140 16,434 397,956 58,997 5,172,527
3,497,644 - - 851,313 43,244 4,547,201
407,549 ~ - 51,636 459,185
1,228,493 1,850 213,526 1,443,869
S10,911,093 ~635,38~ Sl,693,409 $ 720,700 $15,204,384
Policy and
Administration
66,000 $ 4,546,607 $.~1,427. $ 981,812 $ 4,198 $ 5,620,044
Total general
fixed assets
$3,387,337 $20,818,34~ 99~ $7,449,519. $2,556,972 $35,2,03,698
-40-
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CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STAT~S (continued)
Ju/%e 30, 1995
During the year ended June 30, 1995, general fixed asset acquisitions and
disposals by function were as follows:
Chanaes by Function
Acquisitions Disposals
Balance and and
July 1, 1994 Transfers Transfers
Balance
June 30, 1995
Community Protection:
Police protection
Fire protection
Traffic engineering
Inspection services
Total Community Protection
2,391,223 $ 563,221 $ 349,475 $ 2,604,969
1,995,349 520,561 261,837 2,254,073
68,094 68,094
129,14~ 20,736 149,878
4,583,808 $1,104,518 $ 611,312 $ 5,077,014
Home and Co~unity
Environment:
Physical environment
Community development
Streets
Total Home and Community
Environment
$ 350,596 $ 75,601 $ 555 $ 425,642
6,763,222 1,882,413 49,155 8,596,480
277,538 2,596 - - 280,134
7,391.356 $1,960,610 $ 49,710
$ 9,302,256
Human Development:
Parks
Recreation
Library
Animal Shelter
Senior Center
Total Human Development
Policy and Administration
Total general fixed assets
$ 3,337,195 $ 393,063 $ 148,656 $ 3,581,602
5,044,577 157,196 29,246 5,172,527
4,399,721 177,172 29,692 4,547,201
447,882 11,881 578 459,185
1,438,624 154,738 149,493 1,443,869
$14,667,999 $ 894,050 $ 357,665 $15,204,384
$ 5,559,137 $ 129,612 $ 68.705
$32,202,309 $4,088,790 $1,087,392
$ 5,620.044
~35,203,698
-41-
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
June 30, 1995
6. Pension and Retirement
Municipal Police and Fire Retirement System of Iowa
The City is a participating employer in the Municipal Police and Fire Retirement
System of Iowa (the "Plan"), which is a cost-sharing multiple-employer public police
and fire employees retirement system.
The Plan is administered by a Board of Trustees. All fire fighters and police
officers appointed under civil service participate in the Plan, except for those in
cities who were not required by law to participate. The Plan provides retirement,
disability and death benefits which are established under state statute. A member
may retire at age 55 with 22 years of employment, and receive full benefits which
are equal to 60% of the average of the highest three years' wages for a member
retiring after July 1, 1995. Other benefits are also calculated as varying
percentages of the highest three years' wages. Benefits vest after four years of
service.
Member contribution rates are established by statute. For the fiscal year ended
June 30, 1995, members contributed 8.10% through December 31, 1994 and 8.35% from
January 1, 1995 through June 30, 1995 of earnable compensation. Contribution rates
will increase to 9.35% on July 1, 1995.
The City's contribution rate is based upon an actuarially determined normal contri-
bution rate. The normal contribution rate is provided by state statute to be the
notarial liabilities of the Plan less current plan assets, the total then being
divided by 1% of the actuarially determined present value of prospective future
compensation of all members, further reduced by member contributions. Legislatively
appropriated contributions from the state may further reduce the City's contribution
rate. However, the City's contribution rate may not be less than 17% of earnable
compensation.
For the year ended June 30, 1995, the City's contribution rate was 18.71% of
earnable compensation of each member. The contribution paid by the City for the
year ended June 30, 1995 totaled $744,100and the contribution paidby the employees
totaled $327,751. The total payroll for employees covered by the Plan was
$3,985,561 and total payroll for all City employees was $20,207,125 for the year
ended June 30, 1995. The City's employer and employee contributions during the year
ended June 30, 1995 represented approximately 18.7% and 8.2% of the total payroll
for employees covered by the plan; and, cumulatively, approximately 3.2% of total
contributions of all participating entities.
The pension benefit obligation is a standardized disclosure measure of the present
value of pension benefits, adjusted for the effects of projected salary increases
and step-rate benefits, estimated to be payable in the future as a result of
employee service to-date. The measure, which is the actuarial present value of
credited projected benefits, is intended to help users assess the Plan's funding
status on a going concern basis, assess progress made in accumulating sufficient
assets to pay benefits when due and make comparisons among public employee
retirement systems and among employers. The Plan does not make separate measure-
ments of assets and pension benefit obligation for individual employers. At
June 30, 1995, the pension benefit obligation for the Plan as a whole, determined
through an actuarial valuation performed as of that date, was approximately $898
million. The Plan's net assets available for benefits on that date, valued at cost,
were approximately $671 million (valued at market were approximately $736 million),
leaving an unfunded pension benefit obligation of $227 million.
Historical trend information showing the Plan's progress in accumulating sufficient
assets to pay benefits when due is presented in its annual report.
-42-
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATe'lENTS (continued)
June 30, 1995
Iowa Public Employees Retirement System
The City is also a participating employer in the Iowa Public Employees Retirement
System ("IPERS"), which is a cost-sharing multiple-employer public employees
retirement system designed as a supplement to Social Security.
All employees, except temporary employees of six months or less of employment
duration, who do not participate in any other public retirement system in the state
are eligible and must participate in IPERS. The pension plan provides retirement
and death benefits that are establishedby state statute. Generally, a member may
retire at the age of 65, or any time after age 62 with 30 years or more of service,
or when age plus years of service equals or exceeds 92, and receive unreduced (for
age) benefits. Members may also retire at the age of 55 or more at reduced
benefits. Benefits vest after four years of service or after attaining the age of
55. D/11 benefits are equal to 60% of the average of the highest three years of
covered wages times years of service divided by 30.
The Plan is administered by the state of Iowa and the employer's responsibility is
limited to payment of contributions. The contribution rates are actuarially
determined; state statute requires contributions of 3.70% by the employee and 5.75%
by the employer, for the fiscal year ended June 30, 1995. These rates are applied
on the first $38,000 of compensation in calendar year 1994 and on the first $41,000
of compensation in calendar year 1995. The contribution paidby the employer for the
year ended J~ne 30, 1995 totaled $758,122 and the contribution paid by employees
totaled $488,454. The total payroll for employees covered by IPERS for the year
ended J~/%e 30, 1995 was $13,200,740 and the total employer payroll was $20,207,125.
The City's employer and employee contributions during the year ended June 30, 1995
represented .38% of total contributions of all participating entities.
The pension benefit obligation is a standardized disclosure measure of the present
value of pension benefits, adjusted.for the effects of projected salary increases
and step-rate benefits, estimated to be payable in the future as a result of
employee service to-date. The measure, which is the actuarial present value of
credited projected benefits, is intended to help users assess IPERS' funding status
on a going concern basis, assess progress made in accumulating sufficient assets to
pay benefits when due and make comparisons among public employee retirement systems
and among employers. IPERS does not make separate measurements of assets and
pension benefit obligations for individual employers. At June 30, 1995, the pension
benefit obligation for IPERS as a whole, determined through an actuarial valuation
performed as of that date, was $7.0 billion. IPER$' net assets available for
benefits on that date valued at cost were $7.3 billion (valued at market were $8.2
billion), leaving no unfunded pension benefit obligation.
Historical trend information showing IPERS' progress in accumulating sufficient
assets to pay benefits when due is presented in its annual report. IPERS does not
invest in obligations of the state of Iowa or its political subdivisions.
-43 -
I
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
JIl~e 30, 1995
Deferred Compensation Agreement
The City offers its employees deferred compensation plans (the Plans) administered
by the Public Employees Benefits Services Corporation, The International City
Manager's Association, Washington National Insurance Company, A~TNA Life Insurance
and Annuity Cogany, Ohio National Life Insurance Company, USCM/Midwest, Twentieth
Century, and American Express Financial Advisors. These plans are created in
accordance with the provisions of Internal Revenue Code Section 457. The Plans are
available to all City employees and permit them to defer a portion of their salary
until future'years. The deferred compensation and accumulated earnings thereon,
totaling $2,916,681 at June 30, 1995, are not available to employees until
termination, retirement, death or unforeeeeable emergency.
The Plans are fully funded by the City as the deferred compensation is earned by.the
employees. Plan assets, and the related liability to employees, are accounted for
in the Employee Deferred Compensation Fund, an agency fund, at the current market
value of the investments.
All amounts of compensation deferred under the Plans, all property and rights
purchased with those amounts, and all income attributable to those amounts,
property, or rights, are, until paid or made available to the employee or other
beneficiary, solely the property and rights of the City and are not restricted to
the provision of benefits under the Plans. Plan assets are subject to the claims
of the City's general creditors. Participants' rights under the Plans are equal to
those of general creditors of the City in an amount equal to the fair market value
of the deferred account for each participant.
It is the opinion of the City's legal counsel that the City has no liability for
losses under the Plans, but does have the duty of due care that would be required
of an ordinaryprudent investor. The City believes that it is unlikely that it will
use the assets to Satisfy the claims of general creditors in the future.
CITY OF IOWA CITY, IOWA
NOTE8 TO FINANCIAL STATEMENTS (continued)
Jurie 30, 1995
8. Bonded and Other Long-Term Debt
The following is a summary of changes in bonded and other long-term debt for the
year ended Ju~e 30, 1995:
July 1, 1994 Iesues Retirements June 30, 1995
General Long-TermDebt
Account Group:
General obligation bonds
Other long-termdebt
Employee vested benefits
Litigation accrual
Total General Long-Term
Debt Account Group
$10,870,983 $ 1,550,400 $ 1,759,359 $10,662,024
93,735 - - 13,392 80,343
1,370,748 78,185 - - 1,448,933
130,000 ~ - 30,000 100,000
$12,465,466
$ 1,628,585 $ 1,802,751
$12,291,300
Proprietary Funds:
General obligation bonds
Revenue bonds
Total Proprietary Funds
Trust Funds -
Revenue bonds
$ 6,919,017
45,518,719
$52,437,736
6,949,600 $ 875,640
2,500,000 4,086,689
9,449,600 $ 4,962,329
$12,992,977
43,932,030
$56,925,007
$ 100,000 $ - $ 100,000 $
Total long-term debt
~65,003,202 $11,07E,185 $ 6,865,080' $69,216,30~
General Obligation Bonds
Various issues of general obligation bonds, totaling $23,655,000, are outstanding
as of June 30, 1995. The bonds have interest rates ranging from 4.2% to 6.4% and
mature in varying annual amounts ranging from $125,000 to $1,000,000 per issue,
with the final maturities due in the year ending June 30, 2007. Interest and
principal payments on all general obligation bonds, except tax abated portions
recorded in the enterprise funds, and refunded portions recorded in the
expendable trust funde, are accounted for through the Debt Service Fund.
Portions of several general obligation bond issues have been used to acquire or
expand the enterprise fund facilities. In some instances, revenue generated by
the enterprise funds is used to pay the general long-term debt principal and
interest. The liability for those bonds that are expected to be paid by the
enterprise funds is included in those funds.
Revenue Bonds
As of June 30, 1995, the following unmatured revenue bond issues are outstanding:
Parkinq
Wastewater Treatment
Original issue amount
Interest rates
Annual maturities
Amount outstanding
$10,935,000
4.75% to 10%
$115,000 to
$415,000
$6,590,000
$42,750,000
5.8% tO 7.7%
$235,000 tO
$3,315,000
$37,750,000
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (oont~nued)
Ju/le 30, 1995
The revenue bond ordinances required that wastewater treatment and parking system
revenue be set aside into separate and special accounts as they are received.
The use and the amo%ults to be included in the accov/lts are as follows:
Account ;~nount
(a) Revenue Bond and Interest
sinking Reserve
(b) Revenue Debt Service
Reserve
(c) Improvement Reserve
Amount sufficient to pay current bond and
interest maturities.
Amount required to be deposited in the
Revenue Bond and Interest Reserve %mtil
the reserve balance equals: Parking
Revenue bonds - 10% of the original prin-
cipal amount. Wastewater Revenue bonds -
maximum debt service due on the bonds in
any succeeding fiscal year.
$20,000 per month to a maximum reserve
balance of $2,000,000 for wastewater
treatment bonds, and $5,000 per month to
a maximum reserve balance of $300,000 for
parking bonds.
-46-
CITY OF IOWA CITY, IOWA
NOTE~ TO FINANCIAL STATEMENTS (continued)
June 30, 1995
8~,~.~y of Bond Issues
General obligation and revenue bonds payable (excluding funded revenue bonds) at
June 30, 1995 are comprised of the following individual issues:
General Obligation Bonds:
Multi-Purpose &
Water Computer System~
Multi-Purpose &
Wastewater Treatment
Construction~
Multi-Purpose & Wastewater
Treatment and Water
Construction~
Multi-Purpose & Wastewater
Treatment Construction~
Refunding of two bonds
with issue dates of
November 1, 1985 and
August 1, 1986~
Multi-Purpose & Wastewater
Treatment and Water
Construction
Multi-Purpose & Wastewater
Treatment and Water
Construction~
Total General Obligation
Bonds
Date of ~mount Interest Outstanding
Issue,,. Issued Rates June 30, 1995
Feb. 1988 $1,260,000 6.2-6.4% $ 385,000
Dec. 1989 2,960,000 5.7-6.0 1,500,000
Dec. 1990 2,300,000 5.4-6.2 1,350,000
Sep. 1991 2,340,000 5.3-5.6 1,600,000
Jun. 1992 4,870,000 3.4-5.5 3,695,000
Jun. 1994 7,370,000 4.6-4.7 6,625,000
Apr. 1995 8,500,000 4.8-5.125 8,500,000
$23,655,000
Revenue Bonds:
Refunded Parking Bonds
Wastewater Treatment
Refunded Parking Bonds
Parking Capital Loan Notes
Refunded Wastewater
Treatment Bonds~
Refunded Parking Bonds
Total Revenue Bonds
Nov. 1985 $ 3,795,000 8.75-10.0 $ 195,000
Aug. 1986 38,950,000 7.7 950,000
Jun. 1992 1,190,000 5.2-5.3 970,000
Oct. 1992 3,450,000 4.75-5.2 2,925,000
Jan. 1993 37,300,000 5.8-6.0 36,800,000
Apr. 1995 2,500,000 7.25-7.4 2,500,000
$44,340,000
$67,995,000.
~Thes~ projects for proprietary funds have a portion of the general
obligation bonds payable shown as a liability on the balance sheets
of the Water Fund and Wastewater Treatment Fund.
~Does not include unamortized discount on issue of $407,970.
At June 30, 1995, the City had restricted investments and deposit liabilities in
the General Fund of $37.8 million, representing the proceeds of escrow accounts
to be used for the advance refunding of certain bonds on July 1, 1995 as
discussed hereinafter.
-47-
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STAT~S (continuad)
June 30, 1995
Funded Wastewater Treatment Revenue Bonds
On July 1, 1986, the City created an irrevocable self-administered trust, the
Wastewater Treatment Revenue Bond Funded Trust. This trust was established when
$694,361 from the Wastewater Treatment Fund was converted into U.S. Government
securities for the express purpose of paying the principal and interest on the
outstanding bonds from Wastewater Treatment Revenue Bond Issues, Series 1965 and
1966, which totaled $800,000. At the same time, a residual equity transfer was
made in the amount of $105,639 to the Wastewater Treatmen[ Fund, which increased
the contributed capital of the Wastewater Treatment Fund. The bonds had interest
rates ranging from 3.4% to 3.75%. The final payraent was made on January 1, 1995,
as required.
Rsfu~ding of Parking Revenue Bonds
The 1978 Series Parking Facility Revenue Bonds with a total outstanding balance
of $4,730,000 were refunded in November 1985 by the issuance of $3,795,000, 1985
Series Parking System Revenue Bonds. An irrevocable trust was created with an
unrelated third party, whereby the proceeds from the 1985 Series Bonds were
converted into U.S. Government securities. These securities were placed in an
escrow account for the express purpose of paying the principal and interest on
the refunded bonds as they come due. For financial reporting purposes, the debt
has been defeasedand the liability has, therefore, been removed from the Parking
~kmd. As of June 30, 1995, the amount of defeased debt amounted to $1,465,000.
Refunding of Parking Revenue Bonds
The November 1985 series of Parking Revenue Bonds were partially refunded
($2,470,000) in April 1995 by the issuance of $2,500,000 1995 Series Parking
Revenue Bonds. This refunding was undertaken to reduce the total debt service
payment over the next eight years of $247,833, and to obtain an economic gain of
$184,044.
Refunding of Wastewater Treatment Revenue Bonds
On January 15, 1993, the City issued $37,300,000 of Wastewater Treatment Revenue
Bonds in order to advance refund $33,500,000 of outstanding August 1, 1986
Wastewater Treatment Revenue bonds. This advance refunding was undertaken to
reduce the total debt service payments over the next 20 years by $3,020,729, and
to obtain an economic gain of $1,850,911. On June 30, 1995, the amount of
dereased debt amounted to $33,500,000.
General 0bligation Advance Refunding
On July 8, 1992, the City issued $4,870,000 in general obligation bonds to
finance the refunding of $4,550,000 of outstanding November 1, 1985 and August 1,
1986 issued general obligation bonds. This advance refunding was undertaken to
reduce total debt service payments over the next 10 years by $212,621. This
advance refunding results in an economic gain to the City of $181,936. The final
payment on the refunded bonds was June 1, 1995.
-48-
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATKMENTS (continued)
Ju/le 30, 1995
8uaumary of Principal and Interest Maturit~es
Annual debt service requirements to service all outstanding bonded debt, other
than the funded revenue bonds, as of June 30, 1995, are as follows:
Year Ended
J%tne 30
Oeneral Obligation
Bonds
Principal Interest
Revenue Bonds
Principal Interest
1996 $ 3,360,000 $1,269,412 $ 1,725,000 $ 2,666,694
1997 2,860,000 1,033,719 1,820,000 2,478,018
1998 2,740,000 888,544 1,980,000 2,367,144
1999 2,620,000 747,079 2,090,000 2,247,946
2000 2,615,000 612,291 2,210,000 2,121,809
2001 2,330,000 475,516 2,345,000 1,988,111
2002-2005 5,720,000 885,595 9,870,000 6,496,230
2006-2009 1,410,000 108,218 10,140,000 4,147,518
2010-2013 - ~ 12,160,000 1,513,500
$23.655~999 $6,020,374 $44,340,00~ $26.026,970
Debt Legal Compliance
Legal Debt Margin:
As of June 30, 1995, the general obligation debt
exceed its legal debt margin computed as follows:
issued by the City did not
Assessed valuation:
Real property
Utilities
Total valuation
$1,725,470,558
59,576,910
$1,785,047,468
Debt limit, 5% of total assessed
valuation
Debt applicable to debt limit:
General obligation bonds
Legal debt margin
$ 89,252,373
23,655,000
$ 65,597,37~
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMIrThS (continue~)
June 30, 1995
9. Contractual Commitments
The total outstanding commitments for all construction projects as of June 30,
1995 are as follows:
~olect
General Fund
Southside design consulting
36,670
Housing Authority
Bridge, Street and Traffic
Control Construction
Other Construction
parking
Wastewater Treatment
Public housing construction
Paving and bridge construction
Soccer site development and
library expansion
Parking ramp
Wastewater treatment facility
design and consulting, and
wastewater consulting
2,172,001
$1,647,013
138,546
754
593,649
Water
Water distribution and
facility design
1,586,990
Sanitation Landfill consulting, leachate
control, and cell construction 34,066
Broadband Cable television consulting 28,108
~_~,237,797
10. Risk Management
The City is exposed to various risks of loss related to torts; theft of, damage
to and destruction of assets; errors and omissions; and natural disasters.
During fiscal year 1988 the City established a Loss Reserve Fund to account for
and finance its uninsured risks of loss. During the year ended June 30, 1994,
the City purchased property, liability and workers' compensation insuranceunder
the program that provides for a $100,000 self-insured retention per occurrence
on property losses and a $100,000 self-insured retention per occurrence on
liability and worker's compensation losses, with an annual aggregate retention
of $510,000. During the year ended June 30, 1995, the program was identical,
except the annual aggregate retention is $610,000. The insurance provides
coverage for claims in excess of the aforementioned self-insured retention to a
maximum of $5,000,000 annual aggregate of losses paid. The operating funds pay
annual premiums to the Loss Reserve Fund, an internal service fund. Accumulated
monies in the Loss Reserve Fund are available to cover the self-insured retention
amounts and any uninsured losses. Settled claims have not exceeded this
commercial coverage in any of the past three fiscal years.
The Housing Authority Fund is insured under a separate policy with the Assisted
Housing Risk Management Association. The remainingFunds participate in the Loss
Reserve Fund. The funds make payments 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 catastrophe losses. That reserve was $67,000 at
June 30, 1995, and is reported as unreserved fund balance. The Fund's accrued
liabilities balance includes $853,000 in claims liability at June 30, 1995, based
on the requirements of Government Accounting Standards Board Statement No. 10,
which requires that a liability for claims be reported if information prior to
the issuance of the financial statements indicates that it is probable that a
liability has been incurred at the date of the financial statements and the
amount of the loss can be reasonably estimated. New changes in the Loss Reserve
-50-
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (oontinued)
June 30, 1995
Fudd's claims liability amount (included in accrued liabilities) for the years
ended 1995 and 1994 were:
Year Ended June 30
1995 1994
Unpaid claims as of July 1
Incurred claims (including claims incurred
but not reported as of June 30):
Provision for current-year events where
the City has retained risk of loss
Increases in provision for prior years'
events where the City has retained
risk of loss
$574,000 $280,000
244,000 403,000
421,00@ 204,00.0
Total incurred claims
.6~5,Q00 .607,000
Payments:
Claims attributable to current-year events
where the City has retained risk of loss 122,000
Claims attributable to prior years' events
where the City has retained risk of loss 264,000
Total payments
386,000
Unpaid claims as of June 30
194,000
119,000
313,000
$574,000
insurance, for
its permanent
Also, the City is partially self-insuring, through stop-loss
employee health care coverage, which is available to all of
employees. This insurance provides stop-loss coverage for claims in excess of
$50,000 per employee with an aggregate stop-loss of approximately $2,027,250.
The operating funds are charged premiums by the Loss Reserve Fund. The City
reimburses a health insurance provider for actual medical costs incurred, plus
a claims processing fee. The Loss Reserve Fund's retained earnings reserved for
health insurance is available to cover the cost of incurred but not paid claims.
11. Contingent Liabilities
Litigation
The City is a defendant in a number of lawsuits arising principally from claims
against the City for alleged improper actions by City employees, including
improper police action, unlawful taking of property by zoning, negligence,
appeals of condemnations and discrimination. Total damages claimed are
substantial; however, it has been the City's experience that such actions are
settled for amounts substantially less than claimed amounts. The City Attorney
estimates that the potential claims against the City, not covered by various
insurance policies, would not materially affect the financial condition of the
City. The City has accrued $100,000 in the General Long-TermDebt Account Group,
$45,000 in the Sewer Fund, and $245,000 in the Water Fund as a provision relative
to these lawsuits. The City has the authority to levy additional taxes (outside
the regular limit) to cover uninsured judgments against the City.
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEMENTS (continued)
J~u~e 30, 1995
12. Interfund Receivables end Payables
As of June 30, 1995, interfund receivables and payables were as follows:
Community Other
Development Shared
Advances B1ook Revenue Wastewater
From Grant and Grents Treatment Water Sanitation
Advances to:
General $30,000 $35,053 $ - - $ - - $345,470
Other Con-
struction ..... 1,570,238 974,295
Airport .... 137,644
Total $30,00q $35,053 $1,570,238. $974,295 $4~3,114
Total
$410,523
2,544,533
137,644
~3,992,700
-52-
I-
I'
j-
I.
I_
i_
tL
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATEM]~NTS (oontinued)
June 30, 1995
13. Segment Information for ~nterprise Funds
The City maintains seven enterprise funds. These funds operate primarily from
proceeds of user charges. Segment information as of and for the year ended
June 30, 1995 is as follows (amounts expressed in thousands):
Wastewater
Treatment
Parkinq Water
Results of operations:
Operating revenues $ 2,928 $ 6,715 $ 4,111 $ 5,412
Depreciation 415 1,638 352 350
Operating income (loss) 970 2,674 877 2,431
Operating grants - - 28 31 48
Operating transfers, net (584) (2) (45) (70)
Interest expense (537} (2,536) (228) - -
Net income (loss) 127 667 809 2,723
Financial position:
Total assets
Net working capital
(deficiency)
Property and equipment
additions
Bonded debt payable
Retained earnings
(deficit)
Current capital
contributions
Total equity
14,368 74,780 19,318 10,613
4,039 12,137 4,762 (5,477)
88 1,972 5,523 1,484
6,590 43,113 7,222 - ~
7,310 10,387 7,250 {2,938)
75 19,824 3,885 56
7,385 30,211 11,135 (2,882)
-54-
Airoort
$ 11S
84
(236)
4
179
(53)
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATeMeNTS (continued)
June 30, 1995
Mass Broadband
TransDot tation Telecommunications Total
$ 683 $ 297 $21,261
351 29 3,219
(2,496) 5 4,225
557 - - 668
1,746 (67) 1,157
- - (3,301)
(166} (48) 4,059
2,459 4,353 380 126,271
(232) 547 243 16,019
298 667 18 10,050
- - 56,925
(694) (21) 143 21,437
2,903 4,200 184 31,127
2,209 4,179 327 52,564
-55-
CITY OF IOWA CITY, IOWA
NOTES TO FINANCIAL STATeMeNTS (oontinued)
June 30, 1996
14. ~ost-Retirement Benefits
All full-time employees who retire or become disabled are offered the following
post-employment health care benefit options:
Health insurance - The option of continuing with the Cit¥'s health
insurance plan at the individual's own cost.
Life insurance - The option of converting the employee's City-paid
policy from term insurance to whole life insurance at the indivi-
dual's expense with the City's life insurance carrier.
Long-term disability - The option of converting the employee's City
paid group policy to a personal policy at the individual's expense
with the City's long-term disability insurance carrier...
Terminating employees and their dependents have the opportunity to continue
health insurance, at the individual's expense, under the Consolidated Omnibus
Budget Reconciliation Act of 1985 or Chapter 509B of the Code of Iowa,
Continuation and Conversion of Group Health Insurance. Length of coverage is
determined by the ql/alifying event and the option chosen.
15. Closure and Postclosure Care Costs
In AugUst, 1993, theGovernmental Accounting Standards Board issued Statement No.
18, Accounting for Municipal Solid Waste Landfill Closure and Postclosure Care
Costs (the "Statement"). As permitted under the Statement, the City adopted the
provisions of the new standard as of July 1, 1993.
Under these rules, in addition to operating expenses related to current
activities of the landfill, an expense provision and related liability are being
recognized based on the future closure and postclosure care costs that will be
incurred near or after the date the landfill no longer accepts waste. The
recognition of these landfill closure and postclosure care costs is based on the
amount of the landfill used during the year.
The estimated liability for landfill closure and postclosure care costs has a
balance of $13,141,000 as of June 30, 1995, which is based on 50% usage (filled)
of the landfill. It is estimated that an additional $13,141,000 will be
recognized as closure and postclosure care expenses between the date of the
balance sheet and the date the landfill is expected to be filled to capacity by
the year ended June 30, 2016. The estimated total current cost of the landfill
closure and postclosure care ($26,282,000) is based on the amount that would be
paid if all equipment, facilities, and services required to close, monitor, and
maintain the landfill were acquired as of June 30, 1995. These amounts are based
on an estimated postclosure care and monitoring period of 30 years, consistent
with current State Department of Natural Resources regulations. However, the
actual cost of closure and postclosure care may be higher due to inflation,
changes in technology, or changes in landfill laws and regulations. Such changes
in estimates would be included in the city's statement of operations in the
period of the change.
-56-
CITY OF IOWA CITY, IOWA
NOTE8 TO FINANCIAL STATEMENTS (oontinued)
June 30, 199B
Finally, there are several contingent items that are noteworthy:
The olosure calculations exclude the cost of a synthetic liner. The liner is
art additional "final cover" mandate of the Environmental ProteCtion Agency,
that has not yet been adopted by the State of Iowa. The City believes that
the state will eventually adopt this mandate. Had this liner been included
in the closure liability calculation, it would have increased by $8.3
million.
The postclosure care calculation assumes that the City will incur~ostclosure
costs for only thirty years. The City believes that it will be responsible
to maintain the site until gas and leachate leakage is insignificant; which
will probably be a minimum of one hundred years, at a current annual cost of
$226,000 per year.
As of June 30, '1995, the city of Iowa City was required by state laws and
regulations to provide some form of financial assurance to finance closure and
postolosure care. The City has informed the state that the City will meet
financial assurance through the issuance of General Obligation Bonds. However,
as of June 30, 1995, the City has $1,363,000 in related pooled cash and
investments at cost and market and charges its landfill users an additional $5-
$10 per ton. The City estimates that these cash reserves will only provide a
fraction of the dollars needed to close and monitor the landfill. The remaining
portion of postclosure care costs, of anticipated future inflation costs
(including inadequate earnings on investments, if any) and additional costs that
might arise from changes in postclosure requirements (due to changes in
technology or more rigorous environmental regulations, for example) may need to
be covered by charges to future landfill users as well as taxpayers.
-57-
SPECIAL REVENUE FUNDS
The Special Revenue Funds are utilized to account for revenue derived from
specific sources which are required to be accounted for as separate funds. The
funds in this category and their purpose are as follows:
Community Development Block Grant Fund accounts for revenue from U.S.
Department of Housing and Urban Development Community Development Block Grant
programs.
Other shared Revenue ancl Grants Fund - accounts for revenue from various sources,
including road use tax monies and reimbursable programs funded by federal and
state grants.
Employee Benefits Fund - accounts for the employee benefits related to those City
employees who are paid through governmental fund t~pes, which are funded by a
property tax levy.
Housing Authority Fund - accounts for the operations and activities of the City's
low and moderate income housing assistance and public housing programs.
-59-
Ase~ts
CZT~ OF ZO~ CIT~,
COMBINING BALANCE S~T
ALL SPECIAL R~v~m[UE PUNDS
June 30, 1995
(a~ounts expressed in thousands)
Other
Co~w~ t~ 8bared
D~op~t Revenue
Bloak. al~ ~1OF~ Ho~g
Gr~t Grits ~efits Au~ort~ To~
Equity in pooled cash
and investments $ - $4,213 $ 4,863 $ 9 $ 9,085
Receivables:
Property taxes - - 52 - 52
Accounts and
tunbilled usage - - 79 - 79
Interest - 64 120 - 184
Notes 55 - - 55
Advances to other funds 30 35 - 65
Due from other
governments 49 309 234 592
Total assets $ 134 $ 4,621 $ 5,114 $ 243 $ 10,112
Liab~li~z~es
Balances (Deftoit)
Liabilities:
Accounts payable
Contracts payable
Accrued liabilities
Deferred revenue -
property taxes
Total liabilities
Fund balances (deficit):
Reserved for:
Encumbrances $
Long-term receivables
Employee retirement
commitments
Unreserved, undesignated
Total fund balances (deficit) $
Total liabilities
and fund balances (deficit)
$ 46 $ $ $ 20 $ 66
- 202 202
7 25 32
3O 30
$ 53 $ $ 30 $ 247 $ 330
$ $ $ 2,171 $ 2,171
30 35 65
5,084 5,084
51 4,586 - (2,175) 2,462
81 $ 4,621 $ 5,084 $ (4) $ 9,782
134 $ 4,621 $ 5,114 $ 243 $ 10,112
-60-
CITY OF
COMBINING STAT]Z~TT OF REVEI~, EH~E~DZ'A'u~S
AND CHAN~ES IN ~ BALANCes (DEFICIT)
ALL SPECIAL REVE]FdE ~NDS
Year ended June 30, 1995
(amounts expressed in thousands)
Other
¢ommunit~ Shared
Blook and Employee Housing
Grant Grants Benefits Authority
Property taxes
Intergovernmental
Charges for services
Use of money and property
Miscellaneous
Total revenues
To~l
Current operating:
Home and conunity environment
Policy and administration
Capital outlay
Total expenditures
$ 39 $ 2,818 $ - $ 2,857
1,616 3,695 5,412 10,723
- 79 1 80
4 208 343 164 719
95 34 126 255
1,715 $ 3,976 $ 3,240 $ 5,703 $ 14,634
over expenditures
$ 1,618 $ 69 $ $ 3,852 $ 5,539
- 238 - 238
56 - 1,644 1,700
$ 1,674 $ 69 $ 238 $ 5,496 $ 7,477
Other Finanoing Sources (Uses)
Operating transfers:
From other funds
(To) other funds
Total other financing uses
$ 41 $ 3,907 $ 3,002 $ 207
Excess (deficiency) of revenues
and other financing sources
over (under) expenditures and
other financing uses
7 $ $ -
(3,325) (3,223) -
(3,318) $ (3,223) $ -
Fund Balances (Defioit),
$ 41 $ 589 $ (221)
40 4,032 5,305
$ 7,157
Fund Ba.%ances (Deficit), Ending $ 81 $ 4,621 $ 5,084
7
(6,548)
(6,541)
$ 207 $ 616
(211) 9,166
$ (4) $ 9,782
-62-
CAPITAL PROJECTS FUNDS
The Capital Projects Funds are utilized to account for all resources used in the
acquisition and construction of capital facilitiesand other major fixed assets,
with the exception of those that are financed by proprietary fund monies. The
funds in this category are as follows:
Bridge, Street and Traffic Control Construction Fund accounts for the
construction or replacement of infrastructure fixed assets, such as streets,
bridges, dams, sidewalks, lighting systems and storm sewers.
Other Construction Fund - accounts for the construction or replacement of other
City general fixed assets, such as administrative buildings with various funding
sources, including general obligation bonds, intergovernmental revenues and
contributions.
-63-
CIT~ OF IO~A CIT~, IOH~
[]
COMBinING BALANCE S~T
ALL CAPITAL PROJECTS FURDS
June 30, 1995
(amounts expressed in thousands)
Assets
Bridge,
8~zeet and
Traffio
Control
Construot/on
Equity in pooled cash
and investments $ 139
Interest receivable 1
Due from other governments 10
Total assets $ 150
Other
Cons truo'c.%on
5,747
71
5,818
Total
5,886
72
10
5,968
Liabilities and Fund Balances (Defie/t)
Liabilities:
Accounts payable $ 19
Contracts payable 783
Accrued liabilities 10
Advances from other funds -
Total 1/abilities $ 812
Fund balances {deficit):
Reserved for encumbrances $ 1,647
Unreserved, undesignated (2,309)
Total fund balances {deficit $ (662)
$ 52 $ 71
14 797
10
2,544 2,544
$ 2,610 $ 3,422
$ 139 $ 1,786
3,069 760
$ 3,208 $ 2,546
Total liabilities
and fund balances {deficit $ 150
$ 5,818 $ 5,968
-64-
]
AND CHANGE8 IN ~ BALaNCeS (DI~ICZ~)
ALL CAPZTAL PI~J~C~8 F~I~D8
Year ended June 30, 1995
(amounts expressed in thousands)
Tra~fd.o
Control
Con~truot.'ion
Other
Construot.%on
Intergovernmental
Charges for services
Use of money and property
Miscellaneous
Total revenues
Ex~ez~/turee
Capital outlay
Deficiency of revenues
under expenditures
other Finan=Lng Sources {Uses)
Operating transfers:
From ocher funds
(To) other funds
Sale of bonds
Total other financing sources
Deficiency of revenues
and other financing sources
under expenditures and
other financing uses
F-nd Balances, Beg~--4ng (Deficit)
~hmd Balances, 1~nck~ng (DefiezLt)
$
635
13 -
I 226
78 -
727 $ 226
3,663
(2,936)
966
(740)
Total
$ 635
13
227
78
$ 953
$ 4,629
$ (3,676)
$ 2,465 $ 454 $ 2,919
(1,369) (1,369)
1,538 1,538
$ 2,465 $ 623 $ 3,088
$ (471) $
(191)
$ (662) $
(117)
3,325
3,208
(588)
3,134
2,546
[]
1'1
I1
ENTERPRISE FUNDS
The Enterprise Ftmds are utilized to account for operations and activities that
are financed and operated in a manner similar to a private business enterprise,
and where the costs of providing goods or services to the general public on a
continuing basis is expected to be financed or recovered primarily through user
charges, or where the City has decided that periodic determination of ~evenues
earned, expenses incurred, and/or net income is appropriate for capital
maintenance, public policy, management control, accountability or other purposes.
The funds in this category are as follows:
Parking Fund - accounts for the operation and maintenance of all of the City's
"on" and "off" street public parking facilities.
Wastewater Treatment Fund - accounts for the operation and maintenance of the
City's wastewater treatment facility and sanitary sewer system.
Water Fund - accounts for the operation and maintenance of the City's water
system.
Sanitation Fund - accounts for the operation and maintenance of the City's solid
waste collection system and landfill.
Airport Fund - accounts for the operation and maintenance of the City's airport
facility.
Mass Transportation Fund - accounts for the operation and maintenance of the
City's public transportation system.
Broadband Telecomunications Fund - accounts for the operation and maintenance
of the Broadband Telecommunications Commission which oversees the franchise
agreement with the cable television company, including the productions and
broadcasting on the government television channels.
-67 -
CO~4~INXl~G BALANC~ S/~ET
June 30, 1995
(amounts expressed in thousands)
Wastewater
Parking T=ea~ment Water
Cash on hend
Equity in pooled cash and investments
Receivables:
Accounts and unbilled usage
Interest
Advances to other funds
Due from other governments
Inventor/es
Restricted assets -
Equity in pooled cash and investments
Property and equipment: Land
Buildings and structures
Improvements other than buildings
Equipment and vehicles
Acc~ulated depreciation
Construction in progress
$ 1 $ $ -
1,655 3,173 2,394
39 815 533
98 155 62
1,570 974
11
239
2,639 7,869 1,521
Total assets
1,480 387 4,326
12,135 32,679 4,693
48 34,341 7,313
171 5,821 1,376
(3,965) {14,514) (5,804)
67 2,473 1,691
Liabilities:
Accounts payable
Contracts payable
Accrued liabilities
Advances from other funds
Due to other governments
Liabilities payable
from restricted assets:
Interest payable
Deposits
Bonded debt payable
Total liabilities
$ 14,368 $ 74,780 $ 19,318
5 $ 20 $ 22
67 91 170
111 179 366
13
210 1,166 71
319
6,590 43,113 7,222
6,983 $ 44,569 $ 8,183
Equity:
Contributed capital
Retained earnings (deficit):
Reserved by bond ordinance
Unreserved
Total equity
Total liabilities and equity
$ 75 $ 19,824 $ 3,885
2,429 6,703 1,131
4,881 3,684 6,119
$ 7,385 $ 30,211 $ 11,135
$ 14,368 $ 74,780 $ 19,318
-69-
[
[
[
[
I'
I_
1.
L
[
I
$anit~tion Airpozt
$
6,938
506
91
483
15
1
2
$ 1 701
212 717
130 800
1,159 1,964
69 29
(792) (1,396)
1,817 327
$ 10,613 $ 2,459 $
$ 2
188 15,064
i 74 1,969
15 4 425
- 3,027
3 16
- 239
- 30 12,059
1 7,123
2,408 52,845
293 45,118
3,516 189 11,171
(2,586) (105) (29,162)
- 6,375
4,353 $ 380$ 126,271
6i $ $
101 105
13,261 7
138
72 -
- $ $ 108
- 1 535
174 22 14,120
- 138
- 85
$ 13,495 $
250 $
- 1,447
- 30 349
- 56,925
174 $ 53$ 73,707
56 $ 2,903 $
(2,938) (694)
(2,882) $ 2,209 $
10,613 $ 2,459 $
4,200 $ 184 $ 31,127
- 10,263
(21) 143 11,174
4,179 $ 327$ 52,564
4,353 $ 380$ 126,271
-69-
CITY OF
C~4~INING STATEMENT OF REVEN~S, EXP~NSES
AND CHANTS IN ~ EQUITY
ALL ~'~m/~ISE FUNDS
Year ended June 30, 1995
(amounts expressed in thousands)
Wastewater
Pa~king T=eat~ent
Charges for services
Miscellaneous
Total operating revenues
Personal services
Co~m~odities
Services and charges
Depreciation
Total operating expenses
Wa~er
Operating income (loss)
970 $ 2, 674 $ 877
Nonoperating R~vmnues (Erasenses)
Gain on sale of equipment
Operating grants
Interest income
Interest expense
Income (loss) before operating
transfers
Operating transfers:
From other funds
(To) other funds
Total operating transfers in (out)
Net income (loss)
Depreciation on assets acquired
by contributed capital that reduces
contributed capital
Total Equity (Defiuit), Beginn/rig
Capital contributed during the year
~otal Equity (De~icit), Ending
- $ $ -
- 28 31
277 501 174
(537) (2,536) (228}
710
(583)
(583)
$ 127
$7,258 $ 28,263 $ 9,935
1,281 391
$7,385 $ 30,211 $
$ 667 $ 854
(45)
$ (45)
667 $ 809
$2,434 $ 6,468 $ 4,111
494 247 -
$2,928 $ 6,715 $ 4,111
$ 884 $ 1,073 $ 1,096
48 239 573
611 1,091 1,213
$1,543 $ 2,403 $ 2,882
415 1,638 352
$1,958 $ 4,041 $ 3,234
Sanita'c:Lon
6, 191
221
6,412
~o~t
115
63
5
199
267
84
351
Transporta~..ion
Broadband
Telec~cat/ons Total
$ 679 $ - $ 19,883
4 297 1,378
$ 683 $ 297 $ 21,261
$ 1,481 $ 180 $ 5,888
15 11 941
1,332 72 6,988
$ 2,828 $ 263 $ 13,817
351 29 3,219
$ 3,179 $ 292 $ 17,036
1,111
50
2,470
3,631
350
3,981
I $ 2,431 $ (236) $
(2,496) $ 5 $ 4,225
$
48 4
314
2,793 $ (232)
S 202
(70) (23)
(70) $ 179
2,723 $ (53)
10 $ $ 10
557 668
17 14 1,297
- - (3,301)
$ (1,912) $ 19 $ 2,899
1,746 $ $ 1,948
(67) (788)
1,746 $ (67) $ 1,160
(166) $ (48) $ 4,059
154 154
$ (5,605) $2,243 $ 3,821 $ 375$ 46,290
19 370 2,061
(2,882} $2,209 $ 4,179 $ 327$52,564
Ol~mza~tug Ac~vtties
Operating income (loss)
970
Adjustments to reconcile operating income (loss) to net
cash provided by (used in)operating activities:
Depreciation 415
Changes in operating assets and liabilities:
Accou/%ts, interfund and other receivables 5
Inventories -
Deposits -
Accounts, interfund and other payables 22
Accrued liabilities 3
Total adjustments $ 445
$ 1,415
Net cash provided by (used in) operating activities
Operating grants received $ -
Operating transfers from other funds -
Operation transfers (to) other funds (583)
Net cash provided by (used in) noncapital financing
activities $ (583)
Capital an~Rolate~ Financing Activities
Net bond proceeds transferred in
Acquisition and construction of property
and equipment
Principal paid on bonded debt
Interest paid on bonded debt
Cash received from sale of equipment
Capital contributed
Transfers to restricted bond reserves
Payments from restricted bond reserves
Net cash used in capital and related
financing activities
Cash Flows Pzovi~e~by Investing Activities -
interest on investments
Net increase in cash and cash equivalen%s
Cash and Cash Equ/valants, Beginning
Cash and Cash ~uivale~te, EricLing
Supplemental Noncash Disolosuxes:
Capital contributed for property and equipment
(88)
(475)
(476)
(1,136)
1,485
$ (690)
Wastewater
T=ea~nent
$ 2,674
1,638
5O7
(18)
(75)
$ 2,052
4,726
$ 28
$ 28
2,013
(1,972)
(1,703)
(2,516)
(3,480)
3,615
$ (4,043)
259 $ 542
401 1,253
1,254 $ 1,920
1,655 $ 3,173
$ 1,281
$ 877 $ 2,431 $ (236)
352 350 84
23 (238)
(10)
(149)
70 61 243
265 382 3
$ 551 $ 555 $ 330
$ 1,428 $ 2,986 $ 94
$ 31 $ 48 $ 4
_ 202
(45) (70) (23)
I' $ (14) $ (22) $ 183
L $ 4,880 $ $
(5,523) (1,484) (298)
(129)
(1,133)
1,146
(1,096) $ (1,484) $ (298)
152 $ 258 $ (1)
470 1,738 (22)
$ 37
1,924 $ 5,200
2,394 $ 6,938
391 $
$ 15
$ 2O
MASS
Bzoadbanct
$ (2,496) $ 5$ 4,225
35]
(3)
15
363
(2,133)
$ 557
1,746
2,303
(667)
10
536
29 3,219
(4) 290
(10)
(149)
(5) 373
1 594
21 $ 4,317
26 $ 8,542
(67)
(67)
(18)
$ (121}
8
57
644 $
701
$
-73-
(18)
14
(45)
233
188
668
1,948
(788)
$ 1,828
$ 6,693
(10,050)
(2,515)
(3,121)
10
536
(5,749)
6,246
$ (7,750)
$ 1,232
3,852
$ 15,064
$ 1,692
INTERNAL SERVICE
The Internal Service Funds are utilized to account for goods
provided by one department to other City departments on a cost
basis. The funds in this category are:
and services
reimbursement
Equipment Maintenance Fund - accounts for the provision of maintenance for City
vehicles and equipment, and vehicle rental to other City departments from a
central vehicle pool.
Central Services Fund - accounts for the printing services and office supplies
inventory provided to ether City departments.
Loss Reserve Fund - accounts for the property and liability insurance premiums
and claims activity for all City departments, including the self-insured
retention portion.
June 30, 1995
(amounts expressed in thousands)
Equity in pooled cash and investments
Receivables:
Accounts and unbilled usage
Interest
Inventories
Restricted assets -
Equity in pooled cash and investments
Property and equipment: Land
Buildings and structures
Improvements other than buildings
Equipment and vehicles
Accumulated depreciation
Total assets
$ 1,988
35
32
430
45
555
50
5,457
(3,138)
5,454 $
245
3
23
230
(160)
341
$ 1,358
16
2,119
13
(5)
$ 3,501
$ 3,591
35
51
453
2,119
45
555
50
5,700
(3,303)
$ 9,296
Liabilities:
Accounts payable
Accrued liabilities
Total liabilities
Equity:
Contributed capital
Retained earnings:
Reserved for health insurance
Unreserved
Total equity
Total liabilities and equity
$ $ $ 126 $ 126
109 6 1,188 1,303
$ 109 $ 6 $ 1,314 $ 1,429
$ 2,194 $ 16 $ 2
- 2,119
3,151 319 66
$ 5,345 $ 335 $ 2,187
$ 5,454 $ 341 $ 3,501
$ 2,212
2,119
3,536
$ 7,867
$ 9,296
-76-
Operat/ngRev~uuee
Charges for serVices
Miscellaneous
Total operating revenues
Opez&ting]~eneee
Personal services
Commodities
Services and charges
Depreciation
Total operating expenses
Operating income (loss)
Nonoper&tingRev~nues
Gains on disposals of
property and equipment
Interest income
Net income (loss)
capital contributed
CIT~ OF IO~ CITY,
AND CHANGAS IN TOTAL EQUITX
ALL ~ SERVICE FUNDS
Year ended June 30, 1995
(al~ounts expressed in thousands)
Iqu/poBnt Cent.~al Loss
Ma/ntenance Se=viees aese~ve Total
$ 2,552 $ 17 $ 2,787 $ 5,356
2 523 6 531
$ 2,554 $ 540 $ 2,793 $ 5,887
$ 763 $ 53 $ 34 $ 850
1,111 49 2 1,162
183 389 3,149 3,721
$ 2,057 $ 491 $ 3,185 $ 5,733
682 32 2 716
$ 2,739 $ 523 $ 3,187 $ 6,449
$ (185) $ 17 $ {394) $ (562)
8 $ - $ $ 8
104 13 128 245
(73) $ 30 $ (266) $ (309)
5,406 $ 305 $ 2,453 $ 8,164
12 12
5,345 $ 335 $ 2,187 $ 7,867
C~TY OF lO~U% CITY
C(~BINING S~ OF CA~S FLOWS
ALL INTEP/~L SERVICE FOND TYPES
Yea~ ended J~ne 30, 1995
(amounts eap~sne~[ in ~housands)
Ec~/pn~nt Cen~al Loss
0pe=at&ng aotiv~es
Operating income (loss)
$ (185) $ 17 $ (394) $ (562)
Adjustments to reconcile operating income (loss) to net
cash provided by operating activities:
Depreciation
Changes in operating assets and liabilities:
Accounts, interfund and other receivables
Inventories
Accounts, interfund and other payables
Accrued liabilities
Total adjustments
682
(20)
187
853
Net cash provided by operating activities
$ 668
Capi~al and RelatedFtnanoingAot~v~bies
Acquisition and construction of pcoperty
and equipment
(506)
Cash FXowe pro~-ldedbyInves~ngA~tiv/bies
Interest on investments
83
Net increase in cash and cash equivalents
32 2 716
Cash ~nd C~sh P-quivalents, Baginn/ng
Cash and Cash F~u~valen~s, Snd/ng
Supplements/ Eonoash Disalosures:
Capital contributed for property and equipment
(20)
(4) 183
11 11
4 396 404
,$ 32 $ 409 $ 1,294
$ 49 $ 15 $ 732
$ (30) $ (6} $ (542)
$ 12 $ 125 $ 220
$ 245 $ 31 $ 134 $ 410
$ 1,743 $ 214 $ 3,343 $ 5,300
$ 1,988 $ 245 $ 1,358 $ 3,591
S 12
$ 1 $ S 13
-78-
TRUST AND AGENCY FUNDS
The Trust and Agency Funds are used to account for assets held by the City in a
trustee or custodial capacity for the bond trust fund, and for other entities,
such as individuals, private organizations, or other governmental units. These
fund types are categorized as follows:
Expendable Trust Funds
Johnson County Council of Governments Trust Fund - accounts for the financial
activities of the metropolitan/rural cooperative planning organization.
Wastewater Treatment Revenue Bonds Funded TrUSt Fund accounts for the
investments placed in a self-administered trust, which, along with the earnings
thereon, are expected to pay the outstanding wastewater treatment revenue bonds
and the related interest as they mature.
Agency Funds
The City acts as custodian for the following funds:
Project Green Fund - accounts for donations that are received to plant and
develop yards and lawns, both public and private, within Iowa City.
Mayor's Youth Employment Program Fund - accounts for state grants and local
contributions to provide jobs for disadvantaged youths in Johnson County at
various private nonprofit, public organizations and private sector work sites.
Employee Deferred Compensation ~und - accounts for assets held for employees in
accordance with the provisions of Internal Revenue code Section 457. Eligible
employees are allowed to defer a portion of their salary until later years.
Con~nunity Economic Betterment Account Fund - accounts for a loan from the State
of Iowa passed through the City to a private company for economic development
purposes. The loan is not an obligation of the City of Iowa City.
-79-
Equity in pooled cash and investments
Interest rece£vabls
Due from other governments
Total assets
Expendable
Trus~ Funcl -
Johnaon Count~
Counoil of
Gove~ts
Liabilities an~ Fund Balances
Liabilities:
Accrued liabilities
Due to agency
Deferred compensation payable
Total liabilities
Fund balances:
Reserved ~or ~ohnson County Council
o[ Governments
Total liabilities and fund balances
$ 14 $ 3,073 $ 3,087
7 24 31
$ 21 $ 3,099 $ 3,120
$ 10
$
15 $ 26
167 167
2,917 2,917
$ 3,099 $ 3,110
$ $ 10
$ 3,099 $ 3,120
-80-
Intergovernmental
Charges for services
Use of money and property
Total revenues
CIT~ 0P IOW~ CIT~, IOW~
COMBINING STJ~T~4ENT OF BEVENUES, ~ENDI~T~ES
AND CH~N~$ I~ ~$ND BALaNCeS
ALL EX~NDABLE TRUST PUNDS
Year ended June 30, 1995
(amounts expressed in thousands)
~ohnson Count,
CoUncil of
~vermaents
Wasteware=
Trea~-~t
R~venue
Bonds Fundad
Trust Total
144 $ - $ 144
i - 1
4 4
145 $ 4 $ 149
Current operating -
home and conunity environment
Debt seruice - interest
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
298 $ $ 298
- 2 2
298 $ 2 $ 300
Other Finant/rig Soureaa (Uses)
Operating transfers from ether funds
Operating transfers to other funds
Net operating transfers
(153) $ 2 $ {151)
135 $ - $ 135
135 $ $ 135
Excess {deficiency} of revenues
and other financing sources
over {under) expenditures and
other financing uses
{18) $ 2 $ (16)
2S
$ 28
(2)
Residual equity transfer out
(2)
Fund Balances
10 $ $ 10
-81-
COMSININ~ STATEMENT OF CHANGES
IN ASSETS A~D LIABILITIES
ALL AGENCY FUNDS
June 30, 199.5
(amounts expressed in thousands)
Balance
July 1, 1994 Increases
Balance
June 30, 1995
PreJeat Green
Assets:
Equity in pooled cash and investments
Interest receivable
Total assets
Liabilities~
Due to agency
Total liabilities
Mayor's Youth Em~1olrment Program
Assets:
Equity in pooled cash and investments
Due from other governments
Total assets
]08 $ 43 $ $ 151
i 1 - 2
109 $ 44 $ - $ 153
$ 109 $ 44 $ $ 153
$ 109 $ 44 $ $ 153
$ 8 $ $ 3 $ 5
l0 14 - 24
$ 18 $ 14 $ 3 $ 29
Liabilities:
Accrued liabilities S 18 $ $ 3 $ t5
Due to agency 14 - 14
Total liabilities $ 18 $ 14 $ 3 $ 29
Employee Deferred Com~ensation Fund
Assetsx
Equity in pooled cash and investments
Total assets
Liabilities:
Deferred compensation payable
Total liabilities
$ 2,261 $ 656 $ - $ 2,917
$ 2,261 $ 656 $ - $ 2,917
$ 2,261 $ 656 $ - $ 2,917
$ 2, 26I $ 656 $ - $ 2,917
Community Essnomic Betterment Account Fund
Assets:
Equity in pooled cash and investments
Total assets
Liabilities:
Accoultts payable
Total liabilities
$ $ 635 $ 635 $
$ $ 635 $ 635 $
$ $ 635 $ 635 $
$ $ 635 $ 635 $
Total
Assets:
Equity in pooled cash and investments
Interest receivable
Due from other governments
Total assets
$ 2,377 $ 1,334 $ 638 $ 3,073
1 1 - 2
lO 14 - 24
$ 2,388 $ 1,349 $ 638 $ 3,099
Liabilities:
Accounts payable
Accrued liabilities
Due to agency
Deferred compensation payable
Total liabilities
$ S 635 S 635 $
i8 3 15
109 58 - 167
2,261 656 - 2,917
$ 2,388 $ 1,349 $ 638 $ 3,099
-82-
OTHER SUPPLEMENTAL INFORMATION
-83-
CITY OF IOWA CITY, IOWA
SUMMARY OF BONDED INDEBTEDNESS
DEBT BERVIC~ REQUIREMENTS TO MATURITY (INCLUDING I/~TERE~T)
Year
Ended ~eneral Bevenue
June 3~ 0bl£~ation Bonds Total
1996 $ 4,629,412 $ 4,391,694 $ 9,021,106
1997 3,893,719 4,298,018 8,191,737
1998 3,628,544 4,347,144 7,975,688
1999 3,367,079 4,337,946 7,705,025
2000 3,227,291 4,331,809 7,559,100
2001 2,805,516 4,333,111 7,138,627
2002-2005 6,605,595 16,366,230 22,971,825
2006-2009 1,518,218 14,287,518 15,805,736
2010-2013 - - 13,673,500 13,673,500
Total ~29,675~37~ ~70,366~979 ~109,042,34~
-84~
STATiSTiCAL SECT[ON
~85°
C1'~'~ OF ZOWA CITY, IOHA
GENERAL GOVEI1NI~NTAL* ~EPENDI~IIU~S BY FUNCTION lIND TRANSfeRS TO OTHER FUNDS
Last Ten Fiscal Years
(amounts expressed in thousands)
~neral Fund
Fiscal Year
Ended Community au~an
June, 3~ Pro2ection ' DeveloPment =
Nome and
Comm~ Policy ~nd Capital
Environment 3 Administration ' Outlay
Debt Service
& Long-ts~-m
Leases
1986 $4,076 $2,625 $2,539 $3,050 $951
1987 4,870 2,703 2,452 2,666 541
1988 5,112 2,821 2,597 3,439 987
1989 5,433 3,302 2,584 3,327 470
1990 5,826 3,686 2,722 3,449 430
1991 6,450 3,927 3,460 3,466 806
1992 7v338 4,670 2,528 3,919 625
1993 7,597 5,041 2,473 4,068 684
1994 8,352 5,507 2,792 4,378 915
1995 8,776 5,558 2,655 4,354 660
General Fund, Debt Service Fund and Special Revenue Funds.
"Housing Authority was an Enterprise Fund prior to fiscal year ended June 30, 1992.
Includes Police, Fire, Housing and Inspection Services, Traffic Engineering.
Includes Recreation, Library, Senior Center, Parks, Animal Control.
Includes Engineering, Streets Maintenance, Forestry & Cemetery, Public Works
Administration.
Includes Legislative, Executive, Financial Administration, Government Buildings,
Escrows, Clearing Accounts, Planning & Community Development.
126
124 [~
41
79
-86-
~o~un~ty
776
965
604
717
639
62?
764
1,619
1,674
Special Revenue Funds
Other Shared
and Orants
$164
103
161
22
95
110
89
49
69
Urban
Devalopmmnt Employee Housing
Action Grant Benefits Authority
- $724
100 90
53
46
75
124
47 2,908
165 4,587
3,815
238 5,496
Debt Transfers to
Service Other Funds Total
$1,935 $3,061 $19,928
2,734 3,629 20,867
3,014 4,218 23,436
2,946 4,274 23,235
2,587 6,321 25,959
2,761 5,978 27,739
2,907 7,333 32,915
2,380 7,975 35,902
2,348 8,929 38,734
2,367 8,978 40,825
-87-
CITY OF IOWA ~,Z~L'Y,. IOWA
GOVERNMENTAl* lq..EVENUE5 BY 80URCE ~ 'Xl~NSFER8 FROM Cr.l:~,,~R FUNDS
Last Ten Fiscal Years
(amounts expressed in thousands)
Fiscal Year lntergov-
Ended Property Licenses and ernmental Charges for Fines and
June 30 Taxes Pezmi~s Revenue Services Forfei~urss
1986 $10,526 $310 $4,000 $1,561 $366
1987 11,334 332 3,855 1,735 345
1988 13,223 367 3,883 1,891 392
1989 13,899 404 4,241 2,196 381
1990 14,463 458 4,136 2,334 451
1991 15,091 415 4,575 2,554 448
1992 15,803 452 8,825 1,509
1993 16,543 473 10,797 891 **
1994 17,134 564 11,073 2,563 **
1995 18,470 605 12,860 2,689 **
Includes General Fund, Debt Service Fund and Special Revenue Funds.
Reelsseed as miscellaneous revenue in fiscal 1992.
Notes As of fiscal 1992, the Housing Authority Fund is reported as a
special Revenue Fund.
-88-
Use o£
~one~ and
P~o~v N~sca~aneou$ o'che~ Funds ~o~&~
$272 $339 $2,249 $19,623
428 595 2,860 21,484
499 552 3,292 24,099
562 1,045 2,804 25,532
693 784 3,877 27,196
703 861 4,453 29,100
649 1,996 4,721 33,955
996 1,925 4,881 36,506
937 1,652 5,907 39,830
1,359 1,574 6,133 43,690
-89-
~:'~TY OF vOh~ C~'TY,IOWA
~t Ten F~cal Y~
(Cash Bas~s )
(~ounts exp=ess~ in thousands)
Percent of
Assessment Collect£on Total Tar C=rrent Tax Budget Delinquent
Year Year Budqeted Colleotiona ~ollected Collec~lona
1984 1985-86 $ 10,451 $ 10,302 98.6% $ 134
1985 1986-87 11,227 10,972 97.7 230
1986 1987-88 12,355 12,460 100.8 a 304
1987 1988-89 13,269 13,183 99.4 a 313
1988 1989-90 13,821 13,330 96.4 a 261
1989 1990-91 14,577 14,489 99.4 163
1990 1991-92 15,567 15,422 99.1 212
1991 1992-93 16,593 16,588 100.0 190
1992 1993-94 17,187 17,150 99.8 27
1993 1994-95 18,484 18,440 99.8 24
To~al Tax
$ 10,436
11,202
12,764
13,496
13,591
14,652
15,634
16,778
17,177
18,464
The state of Iowa made personal property exempt from property taxes with assessment year 1986. "~urrent Tax
Collections" for the 1987-88 collection year lncludes the state's final payments of personal property tax credits
for the 1986-87 collection year. "Current Tax Collections" for the 1988-89 collection year includes a personal
property tax replacement payment by the state for the 1987-88 collection year.
~ota! as
a Pewcent
2u~rent Budqet
99.9%
99.8
103.3
101.7
98.3
100.5
100.4
101.1
99.9
99.9
CITY OF IOWA CITY, IOWA
PROPERTY TAX ~8 & TAX DOLLARS BUDGETED
Last Ten Fiscal Years
(amounts expressed in thousands)
Tax Rates (1)
Fiscal
Y~ar
Ended Employee To~c Debt
June 30 ~eneral Llbrar~ Benefits LlabilitF Service
1986 $7.510 $ - - $ .693 $.370 $1,952
1987 7.107 - - .415 .835 1.892
1988 7.143 - - .709 .696 2,520
1989 7.991 - - .619 - - 2.545
1990 8.100 - - 1.135 - - 2.953
1991 8.100 - - 1.336 - - 2,152
1992 8.100 ~ - 1,927 ~ - 2.103
1993 8,100 .270 1.965 - - 1.541
1994 8.100 .270 2.073 - - 1.496
1995 8.100 .270 1.981 - - 1.661
Transit
$ .360
.360
.481
.540
.540
.540
.540
· 950
· 950
.942
Total
city
Tax Rate
$10.885
10. 609
11.549
11 ·695
12.028
12.128
12.670
12.826
12.889
12.954
Agri-
cultural
Land
Tax Rate
$3.004
3.004
3.004
3. 004
3.0O4
3.004
3. 004
3. 004
3. 004
3. 004
Tax Dollars Budgeted
FiscaX
Year
Ended Trust Tort Debt
June 30 General Librar~ & Agency Liability Service
1986 $ 7,204 $ - $ 665 $ 355 $ 1,872
1987 7,513 - 439 882 2,003
1988 7,630 - 757 743 2,701
1989 9,048 - 701 2,900
1990 9,291 - 1,302 2,600
1991 9, 71 9 - 1,603 2,600
1992 9, 934 - 2,364 2,600
1993 10,470 349 2,540 2,000
1994 10,793 360 2,763 2,000
1995 11,549 385 2,824 2,377
(:;Tax rate per $1,000 of taxable valuation.
-91-
Transit
345
380
514
611
619
648
662
1,228
],266
1,343
Agri-
cultural
Land
$
10
10
8
8
7
7
6
6
6
Total
$ 10,451
11,22)
12,355
13,268
13,820
14,57~
!5,567
16,593
17,188
18,484
CIT~OF ZOWA CITY,
PROPE~TYTA~, ROAD USE TAX & HOTEL/MO~EL TAX ~u~
Last Ten Fiscal Years
(amounts expressed in thousands)
Fiscal
Year ~nded
June 30 Property Tax Road Use Tax Rotel/Motel Tax
1986 $ 10,525 $ 1,760 $ 211
1987 11~334 1,872 220
1988 13,223 1,917 243
1989 13,899 2,148 210
1990 14,463 2,463 223
1991 15,091 2,595 337
1992 15,803 3,228 328
1993 16,556 3,282 306
1994 17,134 3,493 427
1995 18,470 3,637 574
Total
12,497
13,426
15,383
16,257
17,149
18,023
19,359
20,144
21,054
22,681
-92~
CITY OP 1Ot'IA CX'ZY,TOWA
ASBSSBED AND I~.SWIMAT~-D AC~JP~ VALUS OF WAXABI.~ PROPBRTY
AND BXI~IP~ PROPER~."Y
Last Ten Fiscal Years
(amounts expressed in thousands)
January
Collection
Year Ended
June 30
Taxable Property
Assessed Value/
Estimated
Actual Value
Exempt
Property Value
1986
1987
1988
1989
1990
1988
1989
1990
1991
1992
1,246,382
1,291,185
1,308,654
1,380,339
1,416,496
61,814
62,357
65,923
71,925
74,864
1991
1992
1993
1993
1994
1995
1,554,754
1,599,347
1,785,047
76,185
84,432
84,132
1994
1995
1996
1997
1,858,875
2,154,979
96,508
98,450
Notes:
p=operty is roassossed in the odd n~m~er years to make ad3ustments to all property values,
As per the Cod~ of Iowa, Volume II, Chapter 441, paragraph 441.21 1.a., "All real ~d
t~le p~=so~ pr~ s~eut ~ t~a~on s~11 ~ ~ued at its actual ~lue ~d,
so ~ss~ shall ~ t~en ~d consl~r~ as ~e aosess~ ~lue ~d ~le ~ue of ~e
Taxable property lnoLud~s real property, bulld/ngs and structures, industriaX plant and
lix~mpt property lnoLudes that owned by religious and eduuational institutions, charitable and
benevolent seelsties, low-rent housing and ansooiatlons for war veterans. Each must apply
£or property t~ exe=pt status with the City Assessor, who deters/nos if the properky
qualifies under state guidelines. Exempt property is assessed each year like other ~axable
property. property owned by governmental entities is not taxable and is not included in
"Exempt Property".
~93-
CITY 0I~ XOW~ CITY~ IOWA
PROPSRTY TAX ItATBS - ALL DXRECT ~M4D OVERIJ~Pp'rN(~
Last Ten Fiscal Years
(per $1,000 assessed valuation)
Iowa City Kirkwood Ratio of
Collection school City of Johnson Community State of Iowa City
Year District Iowa City Count¥~) College Iowa Total to Total
1985-86 $11.247 $10.885 $4.894 $0.445 $0.010 $27.481 39.6%
1986-87 11.381 10.609 4.915 0.445 0.005 27.355 38.8
1987-88 10.928 11.549 4.912 0.472 0.005 27.886 41.4
1988-89 '10.817 11.695 5.043 0.475 0.005 28.03S 41.7
1989-90 11.042 12.028 4.992 0.482 0.005 28.549 42.1
1990-91 11.347 12.128 5.327 0.481 0.005 29.288 41.4
1991-92 11.081 12.670 5.667 0.502 0.005 29.925 42.3
1992-93 11.331 12.826 6.378 0.532 0.005 31.072 41.2
1993-94 12.334 12.900 6.431 0.539 0.005 31.922 40.4
1994-95 12.338 12.954 6.431 0.$30 0.005 32.258 40.2
8ou~om~ "Tax Levies for Johnson County, Iowa," compiled by the Johnson County Auditor.
Includes Johnson County, Assessor and Agricultural Extension levy.
-94-
Ton largest taxpaye~s(~)
Iowa-Illinois Gas &
Electric Company(2)~
Procter & Gamble
Manufacturing Company
Heitman Properties
James & Loretta Clark
Southgate Development
company
United Technologies
Automotive
Gillette.- Canada (Oral-B)
American ~ollege Testing
Program
Rel,aseInternational
Barker Partnership
Total
¢IT~ OP IOWA ¢I~"~, IOWA
PRINCIPAL TAXPAYERS A~ID EMPLOYERS
Fiscal Year Ended June 30, 1995
(amounts expressed in thousands)
TFDe of Business
Public Utility
Personal Products Manufacturing
Old Capitol Mall Shopping Center
Apartments
Real Estate Developer
Automotive Products Manufacturing
Brush Manufacturing
Educational Testing Service
Paper Manufacturing
Apartments
Ten largest taxpayers as a percent of total assessed
value.
Ten major employerso)
University of Iowa
Iowa City Conmlunity S¢hool District
Veterans Administration Medical Center
City of Iowa City
Mercy Hospital
United Technologies Automotive
American College Testing Program
National Computer Systems
Procter & Gamble Manufacturing Company
Hy-Vee Food Stores
Sources
¢~) City of Iowa City Assessor's Office
(~) State Department of Revenue
(2) Job Service of Iowa and the respective employer
(including full- and part-time employees)
Taxable
Valuation
% of Total
Assessed
Valuation
$ 60,510 2.81%
26,882
21,072
18,250
15,442
14,541
13,673
13,318
12,700
11,251
9.64%
21,211
1,446
1,297
1,296
1,023
830
790
789
665
470
1.25
0.98
0.85
0.72
0.67
0.63
0.62
0.59
0.52
-95-
SPECIAL ASSESSMENT COLLECTIONS
Last Ten F£scal Years
(amounts expressed £n thousands)
FLscal Year Special Special Ratio of
Bnded Assessments Assessments ColLection 20
30-Jun Billed Collected Amount Billed
1986 $ 53 $ 83 156.6%
1987 80 106 132.5
1988 65 75 115.4
1989 62 79 127.4
1990 207 274 132.4
1991 46 59 128.3
1992 29 35 120.7
1993 28 32 114.3
1994 26 45 173.1
1995 26 44 169.2
$ourc~
Johnson County Treasurer's Office
"Special Assessments Collected" include the amounts received on the special
assessments, past due assessments and the future installments.
Total
Outstanding
Assessments
731
615 ~
544
464 ~
241 ~
182
65
20
-96-
CXTY OF :lOW& CXT~, ~OWA
~TXO OF NET GEI~-.~%L OBLXG,~ZON BORDED DEBT(~
~ ASSESSED ~ ~ ~ BONDED DEBT PER CJ~PX~
Last Ten Fiscal Years
(amounts expressed in thousands, except per capita)
~sse~sms~
as of
January i PoDulation Assessed Value(~)
1986 50,508 $ 1,246,382
1987 50,508 1,291,185
1988 50,508 1,308,654
1989 50,508 1,380,339
1990 59,738 1,416,496
1991 59,738 1,554,754
1992 59,738 1,599,347
1993 59,738 1,785,047
1994 59,738 1,858,875
1995 59,738 2,154,979
General Obligation bonds.
City of Iowa City Assessor's Office
Debt
Payable from
Pro~ri~tar~
and
Bonde~ Debt ~st ~nds ~nd ~lance
$ 13,820 $ 1,931 $ 474
18,110 2,684 123
16,958 2,324 251
14,490 2,578 399
15,170 3,416 673
14,985 4,097 759
I4,550 3,621 807
12,650 3,061 504
17,790 6~919 285
23,655 12,993 504
Net Eeneral
Obligation
Bonde~ Dab~
$ 11,415
15,303
14,383
11,513
11,081
10,129
10,122
9,085
10,586
10,158
Ratio of Net Net Bonded
Bonded Deb2 2o Debt
Assessed Value Per Capita
9.16=1000 $ 226
11.85=1000 303
10.99=1000 285
8.34:1000 228
7.82:1000 185
6.51:1000 170
6.33:1000 169
5.09=1000 152
5.69:1000 177
4.71:1000 170
CZ~ OF ZOW& CZt~Z, 10~
IUtTXO OF ~ DES~ B~VX~ ~X~S
G~ ~O~D DEBT TO ~ G~ ~~
Last Ten Fiecal Years
(~ounts eMpressed In thousands)
Total
~eneral
~overmaental
Total Expenditures
Interest Debt service and Transfers
656 $ 1,935 $ 19,928
1,024 2,734 20,866
942 3,014 23,436
931 2,946 23,234
837 2,588 25,959
822 2,760 27,740
826 2,906 32,915
639 2,380 35,903
526 ~,349 38,734
559 2,367 40,825
Fiscal Year
~nda~
June 30 Principal
1986 $ 1,279
1987 1,710
1988 2,072
1989 2,015
1990 1,751
1991 1,938
1992 2,080
1993 1,741
1994 1,823
1995 1,808
Ratio of Debt
Service to ~eneral
~xpend£tures
$.10 : 1.00
.13 : 1.00
.13 : 1.00
.13 ~ 1.00
.10 : 1.00
· 10 : 1.00
.09 : 1.00
.07 : 1.00
· 06 ~ 1.00
.06 : 1.00
.General Fund, Debt Service Fund and Special Revenue Funds.
-98-
[
[
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{
l:
I_
~overnmental Unit
City of Iowa City
Iowa City Community
School District
Total
CITY OF IOWA CITY, IOWA
COM~UTATION OF DXItECT ]%ND OVEItT~APPING DEBT
June 30, 1995
(amounts expressed in thousands, except per capita)
Amount
Total ~eneral % Applicable Applicable
L~ng-Te~ to the to ~he
Bonded Debt City of City of
Outatanding_ Iowa CitF Iowa CltF
$ 10,662
6,700
,$
100.00% $ 10,662
70.81% 4,744
$ 15,406
Per capita assessed value
Per Capita
$ 170
79
249
$ 36,074
sourcel Johnson County Auditor's Office
-99-
CIT~ OF IOWA CITY, IOWA
S~HEDULE OF ~ BOND CO'ERASE
Last Ten Fiscal Years
(amounts expressed in thousands)
Fiscal
Yen= Net Revenue ~-~ual Debt Service
Ended Available for Ratio o~i
June 30 Revenue Expenses(~2 Deb~ Service Principal Interest Total ~overa~
PnrJ~inq Revenue(~)
1989 2,187 954 1,233 170 448 610 2.00
1990 2,271 983 1,288 100 435 615 2.09
1991 2,345 983 1,362 195 419 614 2.22
1992 2,430 1,022 1,408 220 385 605 2.33
1993 2,778 1,340 1,438 405 493 898 1.60
1994 3,139 1,291 1,848 445 505 950 1.95
1995 3,205 1,543 1,662 475 476 951 1.75
Wastewater Treatment Revenue(2)
1986 $ 1,793 $ 965 $ 828 $ 70 $ 30 $ 100 8.28
1987 3,077 979 2,098 - 794 794 2.64
1988 4,785 983 3,802 3,023 3,023 1.26
1989 5,638 1,035 4,603 - 3,023 3,023 1.52
1990 4,902 1,408 3,494 650 2,998 3,648 0.96
1991 6,024 1,758 4,266 625 2,926 3,551 1.20
1992 6,459 1,997 4,462 725 3,025 3,750 1.19
1993 6,137 2,044 4,093 775 2,841 3,616 1.13
1994 6,882 2,467 4,415 1,060 2,287 3,347 1.32
1995 7,244 2,403 4,841 1,165 2,292 3,457 1.40
fi) Excludes depreciation.
(~) Parking Revenue bonds ratio Of "Net Revenue Available for Debt Service" to "Total Annual
Debt Service" is required to be at least 1.25
(2) Wastewater Treatment Revenue bonds ratio of"Net Revenue Available for Debt Service" to
"Total ~n~nual Debt Service" is required to be at least 1.10.
-100-
CITY OF IOn& CITY~ IOW~
DEMOGP~PHIO STAT~ STICS
Median
Calendar Popula- Per Capi2a Median F~ly Education Retail Sales*
Yea~ ~ion Income Age Income Level(~) (Approx.)
1950 27,212 N/A 25.3 $ 3,245 68.1% $34,993,000
1960 33,443 $ 1,914 24.1 5,769 69.5 46,607,000
1970 46~850 3~025 22.6 9,942 82.1 84,322,000
1974 47,744 4,465 23.4 9,942 82.1 125,920,000
1980 50,508 7,247 24.6 22,325 89.5 215,305,000
1990 59,738 13,277 24.9 39,259 93.9 480,964~848
Sou=ce~ U.S. Department of Commerce~ Bureau of the Census
Percent of Population completing 12 years of formal schooling or more.
N/A - Not Available
Iowa Retail Sales & Use Tax Report, State of Iowa Department of Revenue & Finance.
Fiscal Year
Ended June 30
8chool Enrollment
Public(~ Private(~
Unemployment
Rate~4~
1986 8,355 611 2.1
1987 8,595 616 1.7
1988 8,693 626 1.9
1989 8,971 649 1.1
1990 9,10-2 677 1.7
1991 9,380 729 1 · 7
1992 9,658 746 2.3
1993 9,830 834 1.9
1994 10,022 878 1.5
1995 10,233 920 3.1
Iowa City Community School District
Local private schools
Job Service of Iowa
-101-
CITY OF 10'~A CITY, ZOW&
PROPERTY VALUE, BUZLDXNG PEI~ZTS RND B~.NK DEPOSITS
Last Ten Fiscal Years
(amounts expressed in thousands)
F£scal New Construc%ion
Year Number
~nded PropertF Value(1) of Value
June 30 Real Exempt Permits _ of Permits(2)
1988 $ 1,246,382 $ 60,943 160 $ 17,62~
1987 1,291,185 60,987 178 12,750
1988 1,308,654 62,576 168 15,669
1989 1,380,339 67,777 229 42,280
1990 1,416,496 74,864 238 40,655
1991 1,554,754 76,185 234 27,167
1992 1,599,347 84,432 256 31,070
1993 1,785,476 84,132 299 39,592
1994 1,858,875 96,508 345 56,257
1995 2,154,979 98,450 215 40,481
{1) Source: Iowa City Assessor's Office
(2) Permit values are based on estimated construction costs.
(3) Local bank offices - Hills Bank & Trust Company, Perpetual Savings Bank,
Iowa State Bank & Trust Company, Hawkeye State Bank, First National Bank, Homeland
Savings Bank, Federal Employees Credit Union and the University of Iowa Community
Credit Union.
-102-
Raodel~ng
Re_pair and &dd£'cone
Total Bui1ding Per. its
Ntmber Value Number Value
265 $ 5,962 425 $ 23,590
321 7/419 499 20,168
337 9,491 505 25,160
276 5,943 468 48,223
302 8,185 540 48,839
301 12,710 535 39,877
374 14,957 630 46,026
360 9,292 659 48,884
543 18,812 888 75,069
436 10,915 651 51,396
Bank and
Credit Union
Deposits(3)
$ 552,479
578,988
583,626
609,261
655,389
698,578
748,518
786,882
805,857
854,155
CI~"Z OF IOWA CITY, IOWA
MISC~J.4%NEOUS STATISTICAL DATA
Year ended Juno 30, 1995
Date of incorporation
Form of government
Area
Miles of streets:
Paved (approx.)
Unpaved (approx.)
Number of street lights
Police protection: Number of stations
Number of sworn personnel
Fire protection: Number of stations
Number of sworn personnel
Municipal water department: Number of active accounts
Average daily consumption (in gallons)
Miles of water mains (approx.)
Lift stations (active)
Miles of sanitary sewers (approx.)
Cemetery
Recreation:
Municipal parks:
Number of parks
Number of acres
Municipal swimming pools
Oolf courses non-municipal
Other municipal facilities=
Recreation Center
Ball diamonds
Tennis courts
Senior Center
Parking=
Parking ramps/spaces
Parking lots/spaces
On-street meters
Landfill:
Number of account receivable customers
Tons (charge and cash)
Sanitation:
Number of customers
Tons
April 6, 1853
Council/Manager
14,240 acres
230
8
2,483
1
58
3
51
18,138
6,700,000
230
14
200
35
858
3
5
1
25
12
1
3/2064
8/515
870
309
86,667
12,694
9,852
-104- .
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[
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[
[
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I:
CI~'~ OF ZOlA CX~ ZOlA
HISCELT. J~NEOUS STaTiSTICaL D~TA
Year ended June 30, 1995
(continued)
Library~
Number of volumes (approx.)
Registered Cardholders
Educational Inetitutions¢~1I
Elementary schools
Junior high schools
High schools
Alternative Learning Centers
Vocational-school
Community college
University
Hospitals
City Employeee~
Permanent
Temporary
Electionsl~>l
Last general election - 1994
. Registered voters
Number of votes cast
Percentage voting
Last municipal election - 1993
Registered voters
Number of votes cast
Percentage voting
207,239
55,064
18
3
3
1
1
1
1
3
565
731
38,873
19,791
50.9%
36,984
7,929
21.4%
(~) Iowa City Community School District and local private school off
school offices.
¢z) Johnson County Auditor
-105-
C~"L~I OF' IOWA CI~'Y, IOWA
Last Ten Fiscal Years
Fiscal On-Street Off-Street CI~ Perilshera1
Year En~ Meters Meters Meters i=) Ramps Lots ¢~)
June 30 (Der hour} (Der hour} (D~r hour} (Der hour} ¢~er month}
1986 . $ 0.30 $ 0.30 $ 0.40 $ 0.40 $ 30
1987 0.30 0.30 0.40 0.40 30
1988 0.30 0.30 0.40 0.40 30
1989 0.30 0.30 0.40 0.40 30
1990 0.30 0 · 30 0.40 0 · 40 30'
1991 0.30 0.30 0.40 0.40 30
1992 0 · 30 O. 30 0.40 0.40 30
1993 0.30 0.30 0.50 0.45 m 35
0.50
1994 0.30 0.30 0.50 0.45 ~ 35
0.50
1995 0.30 0.30 0.50 0.45 ~' 35
0.50
O. 30
Employees of the City of Iowa city pay half price for permits in the peripheral lots.
CBD refers to Central Business District.
Dubuque Street Ramp.
Capitol Street Ramp.
Chauncey Swan Ramp.
Co~merolal
Ramp Permits
(per m~nth)
$ 40
Overtime
Parking
$ 3
40 3
40 3
40 3
40 3
40 3
40 3
45 ~' 3
55
45 ~ 3
55
45 ~ 3
55
35
CITY OF IOWA CITY, IOWA
SCHEDULE OF LIABILITY AND PROPERTY INSURANCE IN FORCE
June 30, 1995
Company
St. Paul Companies
Assodated Aviation Un-
derwriters
Travelers Insurance Co-
mpany
Assisted Housing Risk
Management Associa-
tion
Fidelity Bonds:
Allied Mutual
Insurance Company
Type of Coverage
Comprehensive general tiability, auto
liability, police professional liability,
public officials' errors, workers' com-
pensation and omissions liabiIity.
Blanket building and contents, con-
tractor's equipment, EDP, auto phy-
sisel damage, flood and earthquake
included at $10 million sub-limit.
Airport premises liability and ground
hangarkeeper's legal liability.
Boiler and machinery coverage at nine
locations.
Public Housing Pool: general liability
and property damage coverage,
Public employees blanket bond
Finance Director
Assistant Finance Director
Limits of Coverage
$5 million general aggregate - oc-
currence; $100,000 self-insured
retention (SIR) and $610,000 maxi-
mum retention
Polic
of Policy # Annual
~ Premium
t6 GP08000049 $459,047
V~.~VA8001130
;)6 87ALI153830 $7,350
)6 660933G2446TIL95 $5,223
)6 P100188059 $7,260
L100188058
96 BD7900550692 $2,143
$88,160,583 agreed amt. per occur-
fence; deductible on property sec-
tion is $50,000 per event and
$250.000 aggregate 6/95-6/96
$5 million/combined single limit; $1 6/95-6/96
million/aircraft
$8,287,388 aggregate; $10,000 de- 6/95-6/96
ductible
$1 million per occurrence on liability; 3/95-3/96
$5 million on all property damage
$75,000 honesty blanket bond on all
employees; $925,000
6/95-6196
-108-
COMPLIANCE
SECTION
~ ~RNST& YOUNG ILP
Suite 3400
801 Grand Avenue
Des Moines. Iowa 50309-2264
Report of Independent Auditors on the
Supplementary Schedule of Federal Financial Assistance
· Phone: 515 243 2727
The Honorable Mayor and Members of the City Council
City of Iowa City, Iowa
We have audited the general purpose financial statements of the City of Iowa City, Iowa
as of and for the year ended June 30, 1995, and have issued our report thereon dated
December 13, 1995. These general purpose financial statements are the responsibility of
the City's management. Our responsibility is to express an opinion on these general
purpose financial statemenu based on our audit.
We conducted our audit in accordance with generally. accepted auditing standards,
Chapter 11 of the Code of Iowa and Government Auditing Standards, issued by the
Comptroller General of the United States. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the general purpose
financial statements are free of material misstatement. An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in the general purpose
financial statements. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall financial
statement presentation. We believe that our audit provides a reasonable basis for our
opinion.
As discussed in Note 2 to the accompanying Schedule of Federal Financial Assistance,
the City of Iowa City, Iowa prepares the schedule on the basis of cash disbursements.
The accompanying general purpose financial statements have been prepared on the
accrual and modified accrual basis and, thus, reflect accrued grant receivables and
deferred grant revenues that are not recorded in the accompanying Schedule of Federal
Financial Assistance.
Our audit was made for the purpose of forming an opinion on the general purpose
financial statements of the City of Iowa City, Iowa taken as a whole. The accompanying
Schedule of Federal Financial Assistance is presented for purposes of addit/onal analysis
and is not a required part of the general purpose financial statements. Such informat/on
in that schedule has been subjected to the auditing procedures applied in the audit of the
general purpose financial statements and, in our opinion, is fairly presented in all material
respects in relation to the general purpose financial statements taken as a whole.
December 13, 1995
-109-
Federal Programs:
Department of
Mousing and
programs-Pass Througa Funds:
Development
C~tT~ o~ Iowa C~
Sch~e o£ Federal F~nan~m/
June 30, 1995
Community Development Block Grant:
Metro Entitlement
Metro Entitlement
Metro Entitlement
Metro Entitlement/Flood Grant
Metro Entitlement/Flood Grant
B91-MC-19-0009
B93-MC-19-0009
894-MC-19-0009
B93-MF-19-0009
B94-MF-19-0009
Public Housing Drug Grant
Public Housing Acquisition
Public Housing Acquisition
Public Housing Construction Grant
14.218' $ 1,000 $ 1,000
14.218' 438~661 432,144
14.218 * 432,175 432,175
14.218 * 526,694 526,694
1,464,523 1,458,006
B94-MC-19-0205 14.239 54,336 54,336
Section 8 Existing-Cert. 8-01
Section 8 Voucher Program 9-01
Iowa Rive= Flood Repairs
IA05DEPO-2293 14.854 23,005 23,005
IA05-PO22-006 14.850 * 1,625 1,625
IA05-PO22-010 14.850 * 845,169 84B, 169
1A05PO22008 14.850 * 348,727 348,727
1A05PO22009 14.850 * 240.627 260.627
Development -
1A05-E022-008/021
IA-05-V022-009/019
Total Housing and Urban
Direct Federal Funds
Rental Eehab ~rogram
68-6114-4-731 10.062
Emergency Shelter Grant
Emergency Shelter Grant
2,281,182
1,299.882
3,581,064
6.559.077
259,892
$ 6,~J8.969
Total Direct Federal Funds
2,281,182
3,581,064
6.572.559
183,880
R91-SG-19-0114 14.230 $ 29,026 S 29,026
93-ES-017 14.510
94-ES-013 14.510
M92-SG-19-0106-100 14.239
Federal Pass Through ~unds
56.132
56,132
56.132
56,132
C~t%, of Z~wa Clt-~
Section 9 Operating Capital Grant
Sect£on 9 Operating Capital Grant
IA-90-X141
Section 8 Planning Grant - ~Y94
Section 8 Planning Grant - FY95
ETA section 9 FY94
ETA section 8 FT95
Torre/
20.507 3,560 2,848
20.507 2.998.189 294.130
3,001,749 296,978
20.505
20.505 30.025
30,025
24,O~0
Dept. of Transpor%a~ion
Passed through to Iowa
Dept. of Transportation
Federal Emergency Mgt.
Passed through iowa Dept.
of Public Defense
Transit "PL" Funds FY95
Section 3 Bus Acquisition Grant
FHWA Flood Grant
FEMA PuOlic Assistance Grant
'Tested as a "major" program.
See Notes to Schedule o~ Federal }'lnancial Assistance Programs.
IA-PL/8-~Y9¢-JCCOG
rA-PL/8-~Y95-JCCOG
03-0071-371-94
900
F~WA 57,399
20. 500 656,446
FHWA
Total Department of Transportation -
Federal Pass Through ~unds
103-38595 83.516
Total Federal Pass Through Funds
713,835
3,745,609
189,202
4.155,963
Total Federal Assistance $ 10,974,93~1
45,911
521,031
566,942
887,940
170.282
S 1.279.373
8,035,812
(1}
(2)
CITY OF IOWA CI%"~, IOWA
Notes to Schedule of Federal Financial
Assistan=e Programs
Year Ended June 30, 1995
General
The accompanying Schedule of Federal Financial Assistance Programs
presents the activity of all federal financial assistance programs of the
City of Iowa City, Iowa, for the year ended J~e 30, 1995. The city of
Iowa City reporting entity is described in Note I to the City's general
purpose financial statements. All federal financial assistance received
directly from federal agencies as well as federal financial assistance
passed through other government agencies is included on the Schedule.
Expenditures include, where appropriate, the City's matching monies.
Basis of Acco%mtinq
The accompanying Schedule of Federal Financial Assistance Programs is
presented using the cash basis of accounting (cash receipts are recorded
in the year cash is received by the City and cash disbursements are
recorded in the year the City issued the warrant). Federal financial
assistance revenues are reported in the City's general purpose financial
statements on the modified accrual/accrual basis of accounting, which is
described in Note 1 to the City's general purpose financial statements.
-112-
ERNST& YOUNG LLP
Suite 3400
80! Grand Avenue
Des Moines, Iowa 50309-2764
Phone 515 243 2727
Report of Independent Auditors on the Internal Control Structure
Based on an Audit of the General Purpose Financial Statements
Performed in Accordance With Government Auditing Standards
The Honorable Mayor and Members of the City Council
City of Iowa City, Iowa
We have audited the general purpose financial statements of the City of Iowa City, Iowa
as of and for the year ended June 30, 1995, and have issued our report thereon dated
December 13, 1995.
We conducted our audit in accordance with generally accepted auditing standards,
Chapter 11 of the Code of Iowa and Government Auditing Standards, issued by the
Comptroller General of the United States. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the general purpose
f'mancial statements are free of material misstatemenu
The management of the City of Iowa City, Iowa is responsible for establishing and
maintaining an internal control structure. In fulfilling this responsibility, estimates and
judgments by management are required to assess the expected benefits and related costs
of internal control structure policies and procedures. The objectives of an internal control
structure are to provide management with reasonable, but not absolute, assurance that
assets are safeguarded against loss from unauthorized use or disposition, and that
transactions are executed in accordance with management's authorization and recorded
properly to permit the preparation of general purpose f'mancial statements in accordance
with generally accepted accounting principles. Because of inherent limitations in any
internal control structure, errors or irregularities may nevertheless occur and not be
detected. Also, projection of any evaluation of the structure to future periods is subject to
the risk that procedures may become inadequate because of changes in conditions or that
the effectiveness of the design and operation of policies and procedures may deteriorate.
In planning and performing our audit of the general purpose financial statements of the
City of Iowa City, Iowa for the year ended June 30, 1995, we obtained an understanding
of the internal control structure. With respect to the internal control structure, we
obtained an understanding of the design of relevant policies and procedures and whether
they have been placed in operation, and we assessed control risk in order to determine our
auditing procedures for the purpose of expressing our opinion on the general purpose
financial statements and not to provide an opinion on the internal control structure.
Accordingly, we do not express such an opinion.
-~1 ~RNST & YOUNG LLP
Our consideration of the internal control structure would not necessarily disclose all
matters in the internal control structure that might be material weaknesses under
standards established by the American Institute of Certified Public Accountants. A
.material weakness is a condition in which the design or operation of one or more of the
internal control structure elements does not reduce to a relatively low level the risk that
errors or irregularities in mounts that would be material in relation to the general
pur~o.~. fmuncial statements being audited may occur and not be detected within a timely
penoo ~)y employees m the normal course of performing their assigned functions. We
noted no matters involving the internal control structure and its operations that we
consider to be material we~k'~esses as defined above.
However, we noted certain matters involving the internal control structure and its
operation that we have reported to the management of the City of Iowa City, Iowa in a
separate letter dated December 13, 1995.
This report is intended for the information of the management of the City of Iowa City,
Iowa, the cognizant oversight agencies and other federal and state grantor agencies.
However, this report is a matter of public record and its distribution is not limited.
December 13, 1995
~114~
ERNST& YOUNG LLP
· Smte 3400 801 G~'and Avenue
Des Moines, Iowa 50309-2764
· Phone: 515 243 2727
Report of Independent Auditors on Compliance With Laws,
Regulations, Contracts and Cn'ants Based on an Audit of the
General Purpose Financial Statements Performed in
Accordance With Government Auditing Standards
The Honorable Mayor and Members of the City Council
City of Iowa City, Iowa
We have audited the general parpose financial statements of the City of Iowa City, Iowa
as of and for the year ended June 30, 1995, and have issued our report thereon dated
December 13, 1995.
We conducted our audit in accordance with generalist..accepted auditi.ng standards,
Chapter 11 of the Code of Iowa, and Government Audittng Standards, issued by the
Comptroller General of the United States. Those smdards require that we plan and
perform the audit to obtain reasonable assurance about whether the general purpose
financial statements are free of material misstatement.
Compliance w;ith laws, regulations, contracts and grants applicable to the City of Iowa
City, Iowa is the responsibility of the City's management. As part of obtaining
reasonable assurance about whether the general purpose financial statemenu are free of
material misstatement, we performed tests of the City's compliance with certain
provisions of laws, regulations, contracts and grants. However, the objective of our audit
of the general purpose financial statements was not to provide an opinion on overall
compliance with such provisions. Accordingly, we do not express such an opinion.
The results of our tests disclosed no instances of noncompliance that are required to be
reported herein under Government Auditing Standards.
This report is intended for the information of the management of the City of Iowa City,
Iowa, the cognizant oversight agencies and other federal and state grantor agencies.
However, this report is a matter of public record and its distribution is not limited.
December 13, 1995
-115-
~ Subic 3400
80] Grand Avenue
De.~ Moines. Iowa 50309-2764
· Phone: 515 2432727
Report of Independent Auditors on Compliance
With the Specific Requirements Applicable to
Major Federal Financial Assistance Programs
The Honorable Mayor and Members of the City Council
City of Iowa City, Iowa
We have audited the general purpose financial statements of the City of Iowa City, Iowa
as of and for the year ended June 30, 1995, and have issued our report thereon dated
December 13, 1995.
We also have audited the City of Iowa City, Iowa's compliance with the requirements
governing types of services allowed or unallowed; eligibility; special reporting
requirements; monitoring subrecipients; matching, level of effort and/or earmarking
requirements; and special tests and provisions that are applicable to each of its major
federal financial assistance programs, which are identified in the accompanying Schedule
of Federal Financial Assistance, for the year ended June 30, 1995. The management of
the City is responsible for the City's compliance with those requirements. Our
responsibility is to express an opinion on compliance with those requirements based on
our audiL
We conducted our audit of compliance with those requirements in accordance with
generally accepted auditing standards, Chapter 11 of the Code of Iowa, Government
A. uditing Standards, issued by the Comptroller General of the United States, and Office of
Management and Budget ("OMB") Circular A-128, Audits of State and Local
Governments. Those standards and OMB Circular A-128 require that we plan and
perform the audit to obtain reasonable assurance about whether material noncompliance
with the requirements referred to above occurred. An audit includes examining, on a test
basis, evidence about the City of Iowa City, Iowa's compliance with those requirements.
We believe that our audit provides a reasonable basis for our opinion.
The results of our audit procedures disclosed immaterial instances of noncompliance with
the requirements referred to above, which are described in the accompanying Schedule of
Findings and Questioned Costs. We considered these instances of noncompliance in
forming our opinion on compliance, which is expressed in the following paragraph.
In our opinion, the City of Iowa City, Iowa complied, in all material respects, with the
requirements g. oveming types of services allowed or unallowed; eligibility; special
reporting requirements; monitoring subrecipients; matching, level of effort and/or
earmarking requirements; and special tests and provisions that are applicable to each of
its major federal financial assistance programs for the year ended June 30, 1995.
This report is intended for the information of the management of the City of Iowa City,
Iowa, the cognizant oversight agencies and other federal and state grantor agencies.
However, this report is a matter of public record and its distribution is not limited.
December 13, 1995
-116-
ERNST& YOUNG LLP
· State 3400 801 Grand Avenue
Des Moines, Iowa 50309-2764
Phone: 51.5 243 2727
Report of Independent Auditors on Compliance
With the General Requirements Applicable to
Federal Financial Assistance Programs
The Honorable Mayor and Members of the City Council
City of Iowa City, Iowa
We have a~u~ .t~d the general purpose financial statements of the City of Iowa City, Iowa
as of and ior the year ended June 30, 1995, and have issued our report thereon dated
December 13, 1995.
We have applied procedures to test the City of Iowa City, Iowa's compliance with the
following requirements applicable to its federal financial assistance programs, which are
identified in the Schedule of Federal Financial Assistance, for the year ended June 30,
1995: political activity, Davis-Bacon Act, civil rights, cash management, rolecation
assistance and real properly acquisition, federal financial reports, allowable costs/cost
principles, Drug-Free Workplace Act and administrative requirements.
Our procedures were limited to the applicable procedures described in the Office of
Management and Budget's Compliance Supplement for Single Audits of State and Local
Governments. Our procedures were substantially less in scope than an audit, the
objective of which is the expression of an opinion on the City of Iowa City, Iowa's
compliance with the requirements l/steal i~ the preceding paragraph. Accordingly, we do
not express such an opinion.
With respect to the items tested, the results of those procedures disclosed no material
instances of noncompliance with the requirements listed in the preceding paragraph.
With respect to items not tested, nothing came to our attention that caused us to behove
that the City of Iowa City, Iowa had not complied, in all material respects, with those
requirements.
This report is intended for the infomarion of the management of the City of Iowa City,
Iowa, the cognizant oversight agencies and other federal and state grantor agencies.
However, this report is a matter of public record and its distribution is not limited.
December 13, 1995
-117-
Suite 3400
801 Grand Avenue
Des Moines, Iowa 50309.2764
· Phone: 515 243 2727
Report of Independent Auditors on Compliance With
Specific Requirements Applicable to Nonmajor
Federal Financial Assistance Program Transactions
The Honorable Mayor and Members of the City Council
City of Iowa City, Iowa
We have audited the general purpose financial statements of the City of Iowa City, Iowa
as of and for the year ended June 30, 1995, and have issued our report thereon dated
December 13, 1995.
In con~_.ection with our audit of the. general purpose .financial statements of the City of
Iowa C~ty, Iowa, and with our consideration of the C~ty's internal control structure used
to administer federal financial assistance programs, as required by the Office of
Management and Budget ("OMB") Circular A-128, Audlts of State and Local
Governraen~, we selected certain transactions applicable to certain nonmajor federal
financial assistance programs for the year ended Jane 30, 1995. As required by OMB
Circular A-128, we have performed auditing procedures to test compliance with the
requirements governing types of services allowed or unallowed and eligibility that are
applicable to those transactions. Our procedures were substantially less in scope than an
audit, the objective of which is the expression of an opinion on the City's compliance
with these requirements. Accordingly, we do not express such an opinion.
With respect to the items tested, the results of those procedures disclosed no material
instances of noncompliance with the requirements listed in the preceding paragraph.
With respect to items not tested, nothing carne to our attention that caused us to believe
that the City of Iowa City, Iowa had not complied, in all material respects, with those
requirements.
This report is intended for the information of the management of the City of Iowa City,
Iowa, the cognizant oversight agencies and other federal and state grantor agencies.
However. this report is a matter of public record and its distribution is not limited.
December 13, 1995
-118-
ERNST&YOUNG LLP
State 3400
801 Grand Avenue
Des Moines. Iowa 50309-2>'64
Phone 515 243272?
Report of Independent Auditors on the Internal Control Structure
Used in Administering Federal Financial Assistance Programs
The Honorable Mayor and Members of the City Council
City of Iowa City, Iowa
We have audited the general purpose f'mancial statements of the City of Iowa City, Iowa
as of and for the year ended June 30, 1995, and have issued our report thereon dated
December 13, 1995. We have also audited the City's compliance with requirements
applicable to major federal financial assistance programs and have issued our report
thereon dated December 13, 1995.
We conducted our audits in accordance with generally accepted auditing standards;
Chapter I 1 of the Code of Iowa; Government Auditing Standards, issued by the
Comptroller General of the United States; and Office of Management and Budget (OMB)
Circular A-128, Audits of State and Local Governments. Those standards and OMB
Circular A-128 require that we plan and perform the audit to obtain reasonable assurance
about whether the general purpose f'mancial statements are free of material misstatement
and about whether the City complied with laws and regulations, noncompliance with
which would be material to a major federal financial assistance program.
In planning and performing our audits for the year ended June 30, 1995, we considered
the City of Iowa City, Iowa's internal control structure to determine our auditing
procedures for the purpose of expressing our opinions on the general purpose financial
statements of the City and on its compliance with requirements applicable to major
programs, and to report on the internal control structure in accordance with OMB
Circular A-128. This report addresses our consideration of internal control structure
policies and procedures relevant to compliance with requirements applicable to federal
trmancial assistance programs. We have addressed policies and procedures relevant to our
audit of the general purpose financial statements in a separate report dated December 13,
1995.
The management of the City of Iowa City, Iowa is responsible for establishing and
maintaining an internal control structure. In fulfilling this responsibility, estimates and
judgments by management are required to assess the expected benefits and related costs
of internal control structure policies and procedures. The objectives of an intemal control
structure are to provide management with reasonable, but not absolute, assurance that
assets are safeguarded against loss from unauthorized use or disposition, that transactions
are executed in accordance with management's authorization and recorded properly to
permit the preparation of general purpose financial statements in accordance with
generally accepted accounting principles, and federal financial assistance programs are
ERNST& YOUNG LLP
managed in compliance with applicable laws and regulations. Because of inherent
limitations in any internal control structure, errors, irregularities, or instances of
noncompliance may nevertheless occur and not be detected. Also, projection of any
evaluation of the structure to future periods is subject to the risk that procedures may
become inadequate because of changes in conditions or that the effectiveness of the
design and operation of policies and procedures may deteriorate.
For the purpose of this report, we have classified the significant internal control structure
policies and procedures used in administering federal financial assistance programs in the
following categories:
General Requirements
o Political activity
o Civil rights
· Relocafion assistance and
real property acquisition
· Allowable costs/cost principles
· Davis-Bacon Act ~
o Cash management
~ Federal fumcial reports
· Drug-Free Workplace Act
* Administrative requirements
Specifie Requirements
* Types of services allowed
or unallowed
· Eligibility
* Special reporting requirements
· Monitoring subrecipients
Matching, level of effort and/or
earmarking
· Special tests and provisions
For all of the internal control structure categories listed above, we obtained an
understanding of the design of relevant policies and procedures and determined whether
they have been placed in operation, and we assessed control risk.
During the year ended June 30, 1995, the City of Iowa City, Iowa expended 87% of its
total federal financial assistance under major federal financial assistance programs.
We performed tests of controls, as required by OMB Circular A-128, to evaluate the
effectiveness of the design and operation of internal control structure policies and
procedures that we considered relevant to preventing or detecting material noncompliance
with specific requirements, general requirements, and requirements governing claims for
advances and reimbursements and amounts claimed or used for matching that are
applicable to each of the City of Iowa City, Iowa's major federal f'mancial assistance
programs, which are identified in the accompanying Schedule of Federal Financial
Assistance. Our procedures were less in scope than would be necessary to render an
opinion on these internal control structure policies and procedures. Accordingly, we do
not express such an opinion.
-120-
[1
II
~ ~RNST& }zOUNG LLP
Our consideration of the internal control structure policies and procedures used in
administering federal financial assistance programs would not necessarily disclose all
matters in the internal control su'ucture that might be material weaknesses under
standards established by the American Institute of Certified Public Accountants. A
material weakness is a condition in which the design or operation of one or more of the
specific internal control structure elements does not reduce to a relatively low level the
risk that noncompliance with laws and regulations that would be materiE to a federal
f'mancia] assistance program may occur and not be detected within a timely period by
employees in the normal course of performing their assigned functions. We noted no
matters involving the internal control structure and its operation that we consider to be
material weaknesses as defined above.
However, we noted other matters involving the intemal control structure and its operation
that we have reported to the management of the City of Iowa City, Iowa in a separate
letter dated December 13, 1995.
This report is intended for the information of the management of the City of Iowa City,
Iowa, the cognizant oversight agencies, and other federal and state grantor agencies.
However, this report is a matter of public record and its distribution is not limited.
December 13, 1995
-121-
City of Iowa City, Iowa
Schedule of Findings and Questioned Costs
Year ended lane 30, 1995
Finding
1.
Grant Title/Number
.Public Housing Administra-
taon Section 8 Voucher
Program IA-05-V022-
009/019
Public Housing Administra-
tion Acquisition/IA-05-
P022-010
Findtng/Noncempliance
During our review of the
housing assistance appli-
cant files, we noted an
incorrectly calculated utility
allowance on one applieanr
Recommendation
We recommend that the
housing authority personnel
more closely review appli-
cant files to ensure that
utility information is
City's Response
We reviewed the above ~fie
and have corrected the
deficiency noted above.
During our review of the
housing assistance appli~
cant files, we noted a lack
of documentation of a
review of one applicant's
£fle by the Public Housing
Authority.
Recommendation
We recommend that the
housing authority personnel
more closely review appli-
cant files to ensure that
adequate documentation of
all reviews are included in
the applicant's files.
Clty's Response
We reviewed the above f'fie
and have corrected the
deficiency noted above.
-122-
Questioned
Cost
Su!te 3400
801 Grand Avenue
Des Moines, Iowa 50309.2764
Phone: 515 243 2727
1:
[.
I.
The Honorable Mayor and Members
of the City Council
City of Iowa City, Iowa
In planning and performing our audit of the general purpose financial statements of the
City of Iowa City, Iowa (the "City") for the year ended June 30, 1995, we considered its
internal control structure to determine our auditing procedures for the purpose of
expressing our opinion on the general purpose financial statements and not to provide
assurance on the internal control structure. Our consideration of the internal control
structure would not necessarily disclose all matters in the internal control structure that
might be material weaknesses under standards established by the American Institute of
Certified Public Accountants. A material weakness is a condition in which the design or
operation of one or more of the specific internal control structure elements does not
reduce to a relatively low level the risk that errors or irregularities in amotmts that would
be material in relation to the general purpose financial statements being audited may
occur and not be detected within a timely period by employees in the normal course of
performing their assigned functions. However, we noted no matters involving the
internal control structure and its operation that we consider to be material weaknesses as
defined above.
We have the following comments on other matters.
REVIEW OF PRIOR YEAR FINDINGS AND COMMENTS
Our review of prior year findings and comments disclosed that the City had appropriately
considered our suggestions during the current fiscal year ended June 30, 1995, and certain
changes were implemented. Our comments had dealt with improving the segregation of
duties in the data processing area; adding policies to better control the use of personal
computers and the local area network; and improving the analysis of construction project
expenditures.
CURRENT YEAR FINDINGS AND COMMENTS
Water Deposits
Water deposits are initially recorded as water revenue when received by the City. This
water revenue is then reclassified to a water deposit account for financial reporting
purposes. When a deposit is refunded, it is reclassified into a water miscellaneous
revenue account, and then refunded as a negative revenue. We believe that all water
&Young tip ~s a member of [rn51 &Young Internal[onal, ltd.
~2~! ~:RNST & ~"OUNG LLP
deposits, when received, should be recorded directly as a deposit. Also. when refunding
deposits, the deposit account and cash are the only accounts which should be affected.
This would avoid recording deposits in revenue accounts, as customer deposits are not
revenues of the City, but rather, are a liability.
City Response: This change will be made so that water deposits are no longer recorded
as revenues.
Approval of Cash Disbursements
The listing of cash disbursements periodically submitted to the City Council for approval
includes only disbursements which have an assigned expenditure account number. This
excludes those disbursements which are coded with a receipt account number as various
disbursements are recorded as negative receipts. We recommend that the listing
submitted to the City Council for approval include all cash disbursements. regardless of
how the disbursement is coded. This could be accomplished by submitting the check
registers (computer and manual) to the City Council for approval rather than the City's
current separate listing.
City Response: This recommendation will be implemented as it provides the City
Council with a more complete listing of disbursements to be approved.
Petty Cash
During our cash work, it was noted that the Senior Center combines its petty cash and
coffee funds. Further, both the Senior Center and Animal Control do not reconcile petty
cash. We suggest that the Senior Center separate its petty cash and coffee funds so as not
to commingle public and private funds. Further, the Senior Center and Animal Control
need to reconcile petty cash to ensure that all cash is spent appropriately and reflected in
the accounting records.
City Response: The City is aware of the situation and intends to imple~nent these
suggestions to provide for proper accountability of its petty cash.
Records Retention
Currently, the City does not maintain documentation of employee payroll elections in the
employee personnel files. Rather, these forms are filed by )'ear in the payroll department.
which leads to old forms being disposed of when storage becomes limited. Thus, original
employee elections are lost unless the employee has updated an election. To avoid this.
we recommend that all payroll election information be maintained in each employee's
personnel file (including only the most recent changes in credit union deductions, United
Way contributions, U.S. Savings Bonds, parking permits, garnishments, union dues,
deferred compensation and child support). This way, the City would always have each
employee's most recent payroll elections on file regardless of when the elections were
made. In doing so, the City would avoid disputes regarding the amount of a given
deduction as it would have the employee's signed authorization on file. It also may
reduce the number of records maintained by the City since it would not need to maintain
all employee changes dating back ten to twenty years.
~ ~RNST& ~'OUNG LLP
3
City Response: All employee information, including payroll election information, will be
maintained in the employee personnel files kept by Human Resources.
Related Party Transactions
City department heads may not be aware of the City's policy regarding the reporting of
related party transactions. We suggest that the City develop a questionnaire for
department heads inquiring as to their knowledge of the related party transaction policy.
This would document that all department heads are aware of the policy, and improve tl~e
likelihood that all related party transactions are reported.
City Response: This suggestion will be pursued internally.
STATE COMPLIANCE MATTERS
The following comments about the City's operations are based exclusively on knowledge
obtained from procedures performed during our audit of the general purpose financial
statements of the City of Iowa City, Iowa for the year ended June 30, 1995. Since our
audit was based on tests and samples, not all transactions that might have had an impact
on the comments were necessarily exanfined. The comments involving statutory and
other legal matters are not intended to constitute legal inte~oretations of those statutes.
Prior year statutory comments have been resolved except for item ten.
I. Official Depositories - A resolution naming the following official depositories
has been approved by the City:
Financial Institution
Maximum
Authorized
Deposit
Amount
First National Bank, Iowa City
Hawkeye State Bank, Iowa City
Iowa State Bank and Trust Company, Iowa City
Firstar Bank Cedar Rapids, N.A., Cedar Rapids
Homeland Savings Bank, FSB, Iowa City
Hills Bank and Trust Company, Iowa City
Perpetual Savings Bank, FSB, Iowa City
Norwest Bank Iowa, N.A., Cedar Rapids
University of Iowa Community Credit Union, Iowa City
$12,000,000
1,500,000
12,000,000
25,000,000
10,000,000
15,000,000
I0,000,000
20,000,000
5,000,000
The maximum deposit amounts stated in the resolution were not exceeded
during the year ended June 30, 1995, with the exception of deposits at Iowa
State Bank and Trust Company, Iowa City, which were exceeded five times
during the year.
~ ~RNST& ~/OUNG LLP
4
Recommendation: Chapter 12C.2 of the Code of Iowa provides that the City
must have a written resolution approving each depository and the maximum
amount which may be kept on deposit. Accordingly, the City should comply
with this written resolution by not exceeding the approved maximum deposit
balances.
Response: We will consider the need to increase the approved maximum
deposit balance at lowa State Bank and Trust Company, Iowa City through a
new resolution.
Conclusien: Response accepted.
Certified Budget - Disbursements during the year ended Jlme 30, 1995 did not
exceed the amounts budgeted. The City published the notice of public hearing
on the budget, including a summary of the proposed budget, as required by
Chapter 384.16 of the Code of Iowa.
Questionable Disbursements - We noted no expenditures that may not meet
the requirements of public purpose as defined in an Attorney Generdl's opinion
dated April 25, 1979.
[
1
4. Travel Expense - No expenditures of City money for travel expenses of
spouses of City officials or employees were noted.
5. Business Transactions - No business transactions between the City and City
officials or employees were noted.
Bond Coverage - Surety bond coverage of City officials and employees is in
accordance with statutory provisions. The amount of coverage should be
reviewed annually to ensure that the coverage is adequate for current operations.
Council Minutes - No transactions were found that we believe should have
been approved in the Council minutes but were not. Minutes of Council
proceedings were published within 15 days, as required by Chapter 372.13(6) of
the Code of Iowa, and annual gross salaries were published in accordance with
an Attorney General's opinion dated April 12, 1978.
Investments - During the year ended June 30, 1995, we noted no instances of
noncompliance with the deposit and investment provisions of Chapter 12B and
12C of the Code of Iowa and the C~ty's investment po icy.
Grant Activity - The results of our testing indicate that federal grant funds
have been expended in accordance with the agreements under which they were
received, except as noted in the Schedule of Findings and Questioned Costs
accompanying our report on the City's Schedule of Federal Financial
Assistance.
~ ~RNST & ~ZOUNG LLP
5
10.
Joint Purchases of Equipment - The City is required to document, in its
Council minutes, the proceedings of political subdivisions contacted regarding
joint purchases of equipment, as required by Chapter 28E.20 of the Code of
Iowa.
Recommendation: Currently, the City is pursuing joint purchases of equipment
with other governmental subdivisions under provisions of Chapter 28E.20.
However, the City should include which subdivisions were contacted in the City
Council minutes, as also required by Chapter 28E.20.
Response: We will include this information in the Council minutes.
Conclusion: Response accepted.
This report is intended solely for the information and use of the management of the City
of Iowa City, Iowa, its cognizant oversight agencies and other federal and state grantor
agencies. However, this report is a matter of public record and its distribution is not
limited.
[
[
We would be pleased to discuss the above matters or to respond to any questions, at your
convenience.
December 13, 1995
February 13, 1996
The Honorable Tom Harkin
U,S. Senate
531 Hart Senate Office Building
Washington, D.C. 20510
Re: Clinton Administration Budget Proposal Concerning the 2% De Minimus Rule
Dear Senator Harkin:
I have been contacted by my professional association to which I belong, the Government
Finance Officers Association (GFOA), regarding the Clinton Administration's tax-exempt bond
proposal. It is my understanding that the Administration's most recent budget proposal
contains a provision which would disallow the deduction taken by non-financial corporations
for expenses incurred to hold and purchase tax-exempt securities and effectively repeal the
so-called 2% de m/nimus rule. Although this proposal appears to target corporations, if
enacted, this proposal would lead to increased state and local borrowing costs. Corporations
would not be willing to purchase tax-exempt securities at the same interest rate if they lost
the current low-interest deduction.
I am writing to request that you co-sign the letter being circulated by Senator Orrin Hatch and
Senator Max Baucus that they intend to send to Secretary of the Treasury Robert Rubin in
opposition to the Clinton Administration's tax-exempt bond proposal.
If you or your staff would like more information about this proposal, please feel free to contact
the GFOA at (202)429-2750 and ask for Cathy Spain or Jeannine Markoe. I can be reached
at (319)356-5052 if you wish to speak with me.
Sincerely,
Donald J. Yuclis~
Finance Director
copy also sent to:
Charles Grassley
bC2-3DY
410 EAST WASHINOTON STREET · IOWA CITy, IOWA }2240-]826 · {3193 3S6-~000 · FAX (319))56-}009
CITY OF IOWA CITY
PAI~ AND RECI~TION DEPART~
MEMOl~D~JM
TO:
FROM:
DATE:
RE:
Steve Atkins, City Manager
Terry Trueblood, Parks & Recreation Director
February 15, 1996
Jensen and Neuzil Properties
At their meeting of February 14, 1996, the Parks and
Recreation Commission discussed the recent appraisals of the
Jensen and Neuzil properties (Jensen = $38,500/acre; Neuzil
= $43,000/acre).
The commission determined they are D.ot interested in pursuing
acquisition of either property at these prices. However, in
view of the fact that a parkland deficit exists in both
areas, the Commission does not want to close the door
completely. They would like to keep their options open in
the event circumstances should change.
cc: Karin Franklin
February 15, 1996
CITY OF I0 WA CITY
Edwin L. Clopton
519 N. Governor St.
Iowa City, IA 52245
Dear Mr. Clopton:
Thank you for your recent letter as well as your appearance at the City Council's public
hearing concerning public transit issues. I have copied and distributed your letter to the City
Council.
I wanted to take a moment to provide you with some additional information concerning the
city-wide motor vehicle tax you proposed. Iowa law does permit the initiation of a vehicle
tax, something like $10, $1 5, etc., per vehicle, This legislation is by referendum only, that
being a public petition and/or the City Council by resolution can authorize such a referendum.
The law is very specific in that area communities in addition to Iowa City are also permitted
to vote.
To my knowledge, no other city in Iowa uses the vehicle tax. The most recent numbers we
have used would indicate there are approximately 70,000 registered vehicles in Johnson
County and thereby proportionally the CiW may have as many as 40,000 such vehicles. The
problem has been the point of r(~gistration, that is Iowa City has many out-of-county and out-
of-state vehicles that would not be subject to this tax.
just wanted to let you know we had reviewed this matter in the past.
Thanks for taking the time to write.
Sincerely,
City Manager
cc: 'xJ/City Council
RECEIVEO FEB 1 3 lgg6
February 12, 1996
Noami Novick - Mayor
306 Mullin Ave.
Iowa City, Iowa 52246
Dear Larry,
As cofounder of the Creekside Neighborhood Association, I am writing in regard to your
work session this Tuesday, February 13th on the First Avenue Improvements Project.
To be brief, the two most important questions are:
(1) How safe is the new design?
(2) Will First Avenue ever be four lane between Highway 6 and Interstate 80?
First Avenue has three schools of which currently draw the majority of traffle before and
after school, and during school events. During these times there is also pedestrian traffic.
Research from street designers has shown that 3-lane systems are safer. Therefore, the
only conceivable reason to widen to 4-lane would be to comply with a long term written
plan to widen First Avenue to Interstate 80. I must emphasize written long term plan
to justify the impact on homeowners who will lose major portions of their yards, trees
and property values let alone the cost to taxpayers. These are issues that cannot and must
not be taken lightly.
Our neighborhood was presented with the two alternate plans for the First Avenue
Improvements and there was a consensus agreement and a sense of relief with the 3-lane
plan. It is safe, has the least impact on neighbors directly effected in our area, and is
most compatible with our neighborhood.
Sincerel~ ,/
Leslie Gay
)
RECEIVED FEB 1 ? 19gt~
UNITED STATES ENVIRONMENTAL PROTECTION AGENCY
REGION VII
726 MINNESOTA AVENUE
KANSAS CITY, KANSAS 66101
0 7
Mr. Floyd Pelkey
City of Iowa City
Department of Solid Waste
412 East Washington Street
Iowa City, IA 52240
Dear Mr. Pelkey:
This is to acknowledge receipt of documents submitted on
behalf of the Iowa City Landfill by Ms. Cindy Turkle, Turkle-
Clark Environmental Consulting, pertaining to your
responsibilities under the National Emission Standard for
Hazardous Air Pollutants (NESHAP) for asbestos.
On November 17, 1995, Ms. Turkle submitted an "Asbestos
Disposal Site Report" to satisfy initial reporting requirements
of the regulation at 40 C.F.R. Sections 61.10 and 61.153. Her
January 25, 1996, letter answered questions I raised about the
landfill's recordkeeping practices°
After reviewing this information I have concluded it
satisfies your reporting responsibilities under the regulation.
We are hereby closing our file in the matter.
Your cooperation is appreciated. Please contact us at
913-551-7385 if we can answer any questions you may have
concerning your asbestos-related responsibilities.
Sincerely,
· ~dlth M. Sturgess/
Environmental Pro%ection Specialist
Asbestos Control Program
Ms. Cindy Turkle
Turkle-Clark Environmental Consulting
1396 Highway 65 - 69 S. #6
Indianola, IA 50125
Mro Marion Burnside
Iowa Department of Natural Resources
RECYCLE
AGENDA
PATV BOARD OF DIRECTORS MEETING
Thursday, February 15, 1996
7:00 pm
Meeting Room C, ICPL
1. Call meeting to order
2. Approval of January minutes
3. Board announcements
4. Short public announcements
5. Reports
BTC
Library
Chair
Committee projects
Update from meeting with Drew Shaffer and Dale Helling
Letter from library re: space
Financial Committee
Administrative Committee
Outreach Committee
Evaluation Committee
Management
Hometown Hoedown
6. Old business Access Radio
Legal Counsel for contract negotiations
Coralville relationship - update from T. Stevens & S. Wurtzler
6-month policy review
Prime-time series
Statement of Responsibility
7. New business
8. Adjournment
If you have additional agenda items or cannot attend the meeting, please
contact Ren(~ at 338-7035,
77(
Approved Minutes 12121195 PATV General Meeting
Present: Hayward, Murray, Wurtzler, Easley, Maurer, Painter, Randall, Stevens
Absent: Grube
BTC: Betty McKray
Library: Beth Fisher
Introductions:
Members introduced at 7:05 It was moved that nominations be moved to the top of the agenda.
Chair: Wurtzler declined nomination by Stevens and Murray. Maurer nominated by Wurtzler
and Randall. Easley and Painter successfully moved to elect Maurer chair by acclamation.
Vice-Chair: Maurer and Easley nominated Wurtzler; Hayward and Randall successfully moved
to elect Wurtzler Vice-Chair by acclamation.
Secretary: Stevens nominated Painter. Nomination passed.
Treasurer: Stevens nominated Hayward. Nomination passed.
Approval of November Mtnutes:
Wurtzler noted typo of PTC rather than BTC; Stevens noted historical inaccuracies regarding
attendance of BTC member at PATV meetings. This material was removed by unanimous vote.
Board Announcements: none
Public Announcements: none
Reports:
BTC: [t has been unclear whether there is a calendar of expectations for community
programming vs. current status. McKray asked Drew Shaffer about a timetable. She was told
that BTC will take up the matter of dividing pass-through funds and negotiate a contract for
public access services. There is no hurry to this process, but BTC is ~1ooking for an agency to
provide services." Still, McKray says BTC is "not looking for another contractor."
LIBRARY: Fisher reported that the Library Channel's new character-generating computer was
returned due to malfunctioning. The Library's CD-ROM multimedia offerings proved
exceptionally popular: out of 100, only 6 were not checked out on day one.
CHAIR: Maurer thanked Board for ejection. He said many challenges await, especially with the
new contract. After all related issues are well In hand, long-term planning should begin. Board
members should feel there are "no barriers to participating" at any level in this planning
process.
FINANCIAL COMMITTEE: No report, though Paine noted that the bookkeeper is moving and is a
couple of months behind. She will contact the financial committee.
ADMINISTRATIVE COMMITTEE: No report, but Wurtzler noted that March is the time of policy
review and revision.
OUTREACH: No report.
EVALUATION: Review process of Paine's position is awaiting her evaluative guide before
proceeding. Paine wishes to meet with ad hoc Evaluation Committee. Aliaire and McCormick
volunteered to continue work on this process, which began during their terms of service. Paine
expressed a preference that new board members complete the process, not old members.
1. Board handbooks: Paine will send board handbooks and obtain necessary board signatures for
banking purposes.
2. Letter and bill from attorney. PATV attorney Jim Larew submitted a lengthy, considered
letter to the PA']A/Board that was unsolicited and for which PATV was billed $288.75. Stevens
will call and ascertain If the bill was deliberate or a mistake.
3. Workshops are scheduled for Mecca and other area organizations wishing to produce their
own programming.
4. The access center will be closed January 8-10 for reorganizing of physical space and other
maintenance chores. Programming will continue as scheduled but the office will be closed.
5. PATV was contacted by Access America about a free web site (an item from the strategic
plan). Another issue that has been raised is the possibility of late-night call-in shows, which
in turn raises the topic of split shift staffing.
6. Wurtzler asked about presenting community programming issues to City Councilors in a
positive way. Paine is compiling information packets for the council, which she hopes will open
the avenue to one-on-one communication between PATV board members and councilors.
OLD BUSINESS
1. New location. Wurtzler noted that the soonest the Public Library would want us out is 18
months, and thers is no discussion by BTC of using pass-through money for a new access center.
He explained for new members that pass-thrOugh funds are $.50 a month on each cable bill for
"local programming" which is collected and passed through to the city. Murray and Paine will
meet to discuss locations. CenterSpace and Science Center have expressed interest for PATV
being housed in assorted local centers which are already established. Paine will pursue these
possibilities.
2. A lengthy review of the topic of community programming followed. (See packet distributed
to board members.)
NEW BUSINESS
1. Drew Shaffer suggested PATV visit with Coralville access leaders regarding that separate
station. Paine/Stevens urged visiting and raising the topic of working as a unit rather than
having separate pass-through monies. Paine, Wurtzler, and Stevens will be liaisons with
Coralville Access.
2. Paine recommended having a strategic planning meeting, which was set for 1/11/96.
3. Corr{mittees are as follows:
Finance: Hayward, Stevens, Grube
Administrative: Wurtzler, Maurer, Easley
Evaluation: Maurer and board officers
Outreach: Murray, Painter, Randall
Ta: ]OL~ C~TY CLERg
2-18-~ 12:58p. p. 2 or 3
Johnson Count)
Don Sehr, Chairperson
Joe Bolk¢om
Chad,s D. Duffy
Stephen P. Lacina
Sally Statsman
BOARD OF SUPERVISORS
1. Call to order 9:00 a.m.
February 20, 1996
INFORMAL MEETING
AMENDED
Agenda
2. Review of the formal minutes of February 15th.
3. Business from Robert Kemp re: Senior Center update/discussion.
4. Business from the County Engineer.
a) Discussion re: right-of-way negotiations for Johnson County Projects
L-D-13-3 and STP-S-52(37)-5E-52.
b) Discussion re: resolution for embargoed roads on oiled roads in
Johnson County.
c) Other
Business from Cheryl Whitney, Area Administrator for Department of
Human Services.
a) Discussion re: family preservation grants:
Early Intervention Services System.
b) Other
Healthy Families, Iowa
913 ~OUTH DUBUQUE ST.
P.O. BOX 1350 IOWA CITY, IOWA 52244-1350 TEL: (319)356-6000
FAX: (319) 356'd086 7q~
.To: ~0~ ClPt CLL~g
Froa: ~o hogarty
2-18-96 12:58pa p. 3 of 3
Agenda 2-20-96
Pa~e 2
6. Business from the Director of S.E.A.T.S.
o
a) Discussion re: transfer of S.E.A~T.S. van # 124 to Washington County.
b) Other
Business from the Fire Departments and E-911 Board re: Supervisors
passing ordinances for rural house signs/discussio~
8. Business from the Board of Supervisors.
a) Discussion re: Managed Care Plan and Central Point of
Coordination.
b) Discussion re: appointments to the Johnson County Historic
Preservation Commission..
c) Discussion re: budgets.
d) Discussion re: on-line access to county board and commission
agendas and minutes (Joe)
e) Repom
t) Other
9. Discussion ~om the public.
10. Recess.
City of Iowa City
MEMORANDUM
Date: February 15,1996
To: City Council ·
From: Karin Franklin, Director, Planning and Community Develo
Re: Fringe Agreement
The Council received a letter dated January 18, 1996 from the County Board of Supervisors
that includes the County's latest response regarding the Johnson County/iowa City Fringe Area
Policy Agreement (attached). A history of the agreement was provided to the Council in a
packet of material dated November 28, 1995. The City Council's last discussion of this matter
was on December 4, 1995, a summary of which is attached. Provided below is a review of the
County's latest proposal and some options the Council may wish to consider as a response.
Current County Prol~osal
Both jurisdictions agree that annexation is the purview of the City and that notice will be
given to the County of any proposed annexation. This is the practice now and is
required by State law.
Fringe Area A (north): The original amendment (March, 1995) suggested an RS-3 (one
dwelling unit\three acres) density for this area with cluster development required. The
County countered with RS-3 east of Highway 1 and RS (one dwelling unit/acre) west
of Highway 1. The City Council on December 4 proposed a compromise, accepting RS
west of Highway 1 provided cluster development was required. The County now
suggests RS-3 in the area, with RS zoning as an incentive for cluster development.
Fringe Area B (east and southeast): The County proposes all property outside the Iowa
City growth boundary develop at RS-3. The odginal proposal permitted one dwelling/40
acres. For the sake of comparison, on a 40 acre tract the County would consider 13
dwellings (subject to corn suitability rating, water table and soils). On that same tract,
the odginal proposal would allow one dwelling. Both jurisdictions agree that within the
City's growth area, full City standards would apply.
Fringe Area C (west and southwest): The County proposal opens up this area for
development similar to Area A, at RS-3 with an incentive for cluster development being
provided through the higher density RS classification.
An appeals board is proposed to permit case-by-case deviations from the Fringe
Agreement. These appeals would be the exception and would probably require some
cdteria for evaluation of each case.
'7?:
2
Overall thero appears to be some compromise in Fdnge Area A. However, the proposals for
Area B and C encourage further rural residential development on the perimeter of Iowa City,
outside the growth area. These areas would be similar to but at a lower density than existing
development in the North Corridor. The proposal definitely establishes a suburban character
around Iowa City and is inconsistent with the IOWA CITY: BEYOND 2000 vision of defining the
edge of Iowa City and developing the community in a compact manner.
Options for Council Consideration:
Adhere to the original proposal of March, 1995, developed and recommended by the
City and County Zoning Commissions.
2. Accept the County's proposal.
Accept the compromise on Fringe Area A and the appeals board concept with criteria
for review, but reject the proposal for Areas B and C.
Impose full City design standards in the two-mile extraterritorial jurisdiction and leave
the zoning decisions entirely to the County.
We can discuss, these and other options during your work session on Tuesday, February 20.
cc: R.J. Moore, Assistant County Zoning Administrator
tp4-2
Jonson Couniy
Don Sehr, Chairperson
Stephen P. Lacina
Joe Bolkcom
Charles D. Duffy
Sany $tutsman
BOARD OF SUPERVISORS
January 18, 1996
Mayor Naomi Novick and the Iowa City City Council
410 East Washington Street
Iowa City, IA 52240
Re: Johnuon CountyHowa City Fringe Area Policy Agreement
Dear Mayor Novick and Council Members:
Following the jolnt Iowa City and Johnson County work session of January 10, 1996, the
Board would like to take this opportunity to confinn what it understands are points of mutual
agreement.
The County fully recognizes the City's authority to annex property abutting the City.
It was not the Board's intention to determine whether or not the City could annex,
it is just our desire to be informed of annexations so that we may determine possible
impacts on our road infrastructure. A clause in the agreement that says the City will
inform the County of possible annexations would be sufficient.
In proposed Fringe Area A, we would agree to maintaining the RS-3 (one
residential unit per three acres) residential zoning classification, with the provision
that if a developer chose to cluster, then the developer could do so at the RS (one
residential unit per one acre) classification. With the understanding that under the
clustering concept, for every one acre of residential use, there must be one acre set-
aside for common use areas.
In proposed Fringe Area C, the Board agrees that area C will be allowed to
develop the same as in proposed area A.
In proposed Fringe Area B, the Board would agree to require City standards be
imposed in the identified growth area. The Board would like to see the remainder
of area B develop at the RS-3 zoning classification. As always, before residential
913 SOUTH DUBUQUE ST. P.O. BOX 1350 IOWA CITY, IOWA 5Z244-1350 TEL: (319) 356-(~00 PAX: 019) 3~4-4213
~ to Ci~ Council January 18, 1996
Page 2
uses are permitted in this area, the County will review such reque~ks based on the
identified goals of preserving agricultural lands, and areas that are environmentally
sensitive.
The Board would agree to the formation of an "Appeals Board," to consist of two
County representatives and two City representatives. The Appeals Board would
have the authority to review ~special exceptions" to the agreed upon zoning in the
Fringe Area.
The Board looks forward to further discussion and resolution of the Fringe Area Agreement.
Sincerely,
Chairman, Johnson county Board of Supervisors
cc: Ks~in Franklln
Rick Dvorak
City of Iowa City
MEMORANDUM
Date:
To:
From:
Re:
December 14, 1995
City Council and City Manager opm~~~
Karin Franklin, Director, Planning & Community Deve
Iowa City/Johnson County Fdnge Area Policy Agreement
After the Council's discussion at the work session of December 4, the following points were
concluded by the Council to be an appropriate response to the County's revised agreement:
The Council rejects the change made by the County which would, in essence, give the
County authority to determine what land the City can annex within the two-mile
extraterritorial jurisdiction.
2. Deletions under the section entitled Development Standards are acceptable.
The weakening of the language regarding cluster development is unacceptable and the
language describing a maximum lot size in certain areas should be reinserted,
In Area A, the Council would accept the RS density on the west side of Highway 1
provided cluster development to protect natural areas was .required in any subdivision in
this area.
o
The Council rejected the County's proposal to provide only easements for sewer and
water within the City's projected growth area. The Council also rejected the opening up
of Area B, outside the City's growth area, to RS development. It was understood that the
County would be reconsidering their position on Area C, both regarding future density and
land use changes in the area and the statement regarding commemial and industrial
development.
It was understood that the extension of the two-mile area upon annexation as suggested
in the Commissions' original proposal would be reinserred.
Council also asked for an explanation of why cluster development should be advocated, and why
and where "dual" sewer and water systems were required. The concept of cluster development
is quite common in Iowa City in planned developments. Extending this concept to the County was
an issue that was raised and strongly supported by the County Commission representatives; the
City representatives on the frir~ge subcommittee also strongly endorsed this concept. The basic
ideas behind it are to protect natural areas; lessen the need for more extensive road extensions;
and to provide a more efficient way of providing services in the County. Such services include
school bus service and fire protection, both of which have been mentioned in public discussions
of the North Corridor.
2
The "dual" sewer and waste systems that have been referred to are the requirement to install
sewer and water lines to City specifications plus install package sanitary sewer systems and
common wells, This requirement would apply to any subdivision which occurs in the County within
the City's growth area. The purpose behind this requirement is to act as an economic
disincentive to development in the growth area of Iowa City pdor to annexation, In the original
agreement proposal, these "dual" systems were required only in the growth area in Areas B and
C.
The summary provided above is to enable the current Council to agree on a position regarding
the Fringe Agreement at this point in time. Obviously, conclusion of the Agreement negotiations
will be taken up by the incoming Council, However, since a majority of the Council are
continuing, It seemed prudent to ensure that this group agreed to what you had discussed, We
will continue the discussion of this agreement with the new Council in January or February.
bJ~nge
CITY OF IOWA CITY
HUMAN SERVICE AGENCY FUNDING
FY97
Increase City
Agency Allocated Request Dollar Percent Proposed Percent
FY96
Big Brothers/Big Sisters 833,075 $36,000
Crisis Center 831,200 835,880
Domestic Violence Int. $44,100 846,305
Elderly Services Agency 853,500 855,105
Emergency Housing Project $6,000 811,000
Free Medical Clinic 85,000 $5,250
HACAP $6,240 86,240
ICARE $8,925 810,000
Mayor's Youth Employment $35,000 845,000
MECCA 924,500 825,235
Neighborhood Centers 847,250 866,150
Rape Victim Advocacy $12,000 813,000
Red Cross 84,410 $4,720
United Action for Youth 853,000 865,000
TOTAL AGENCY CONTINUATION $364,200 8424,885
85,828 86,000
CONTINGENCY
TOTAL CONTINUATION
New Requests -- Existin¢~ Acmncies
Independent Living
Youth Homes
TOTAL NEW REQUESTS
TOTAL CONTINUATION
PLUS NEW REQUESTS
82,925 8.8% 833,600 1.6%
84,680 15.0% 833,000 5.8%
8 2,205 5.0% $46,000 4.3%
81,605 3.0% 855,105 3.0%
$5,000 83.3% 87,500 25%
8250 5.0% 85,180 3.6%
80 0.0% $6,240 0.0%
81,075 12.0% 89,200 3.1%
810,000 28.6% 836,000 2.9%
$735 3.0% 825,235 3.0%
81 8,900 40.0% 849,000 3.7%
81,100 8.3% 812,500 4.2%
8310 7.0% 84,510 2.25%
81 2,000 22.6% 854,900 3.6%
860,685 16.6% 8377,770
$172 3.0% 85,585 -4.1%
8370,028 8430,885 860,857 16.4% $383,355
82,000 82,000 N/A 80 0
924,000 924,000 N/A 80 0
826,000 926,000 N/A 80
9456,885 986,857 23.6% 9383,35~ 3.65%
$370,028
CITY {~F IOWA CiTY
TRANSIT FUND - FY 97 TO FY99
***ADJUSTED SEATS CONTRACT TO $550,000 FROM $448,000.
***RATE INCREASE MOVED TO JULY I - + $95.000
***ADDED $80,000 OF SERVICE CUTS BACK IN
FY90 FY91 FY92 FY93
ACTUAL ACTUAL ACTUAL ACTUAL
258,131 253,349
654,784 629,146 639,597
30, 355 . _ 2_5,.7.82 28.562
236.210 195.63.5 ..... 233.814 19.?._5.59
_F. EM.A~F...H~.A. FJooQ Gra___._.~nt. ...... ~ ...........
Fede~a! Grants 185,023 188,360 301.862 __'~ .--. ;~__85.604
19,691 14.796 12.033
Receipts
Bus Fares 630,097
I:..ocel Governmental A~n. _?.e.s ..... _2.3.,2-.25 __
State Grants
Jnter___est Income 21,409
_Mi.s.c. silanesus Revenue ...... .__2,_50_.8.. _ 7,409 499 4,548
_Tr__a~sfe~: Transit Levy 631.712 651,316. ___ 666,787 1,233,038
Trar~fer: Genera! Levy 470,075 420,000 678.674 213.894
'T~'~sTe~'~¥~n par__.~.n__g .~_u?~ __: _'.'_' 47.891 2.809 11,908
FY94 I FY95 FY99
ACTUAL '-~ ACTUAL ~STIMATE
SCHEDULE YY
2/14/96
FY97 FY98 FY99
BUDGET
154.814 122,589 222.089 181,026 196,891--
672,493 652.327~. 645.000
26.~73 __27,060 26,500
__228,372 . 257,141 220,000
17.078 1,637 :__
260,168 296. g78 350,260
__7.541 8.674 6.000
296 480
1.263,240 1,338,844
213,500 317.633
1.407.146
469,000
90.000 9o,ob6'
TOTAL RECEIPTS __. 2,248,150 2,170.390 2;562.268 2,6.1.4,825 2,689,621 2,990,774
Expenditures
.P_ .e~...o.r ~.1...S.e r v. i. ' c es 1,052,104 1.094,569 --1,273,5~1 1,368,293 1.418.80_7.
Commo<fities 8,.3_57 7,714 __ 9., 172 7,638 9,712
Services And Charges ........... 956..9. 5. 4 996.677 1.075.274 ..~.:1~8,601 1.~11,463
Capital Outlay _.. 3,081 9,747 56,825 31,003 4,682
T,ansfers 245.000 60.000 192,198 - .. '_-,:'1 ~, 1~'~-~ 75.S82
2.607,050
PROJECTION
831,500 831,500 831
.26.500 --26.500'~ 26.500
...250,000 260.000 250.000
250.000
286,445 I 298.130 I 253,349
1,482
395
1.765.462 1.938,839
363.954-- 370.105 399.819
677.910 775.965 964,420
' 18,928'I 110.060 84.573
65,000 60.000
3,315.306
196.891
6,113,89--~4 "--
60.000
65.000
1,512.121 1.580.551
532.000 567.000
90,000
3,313,121
405,067
2.095
993,642 1.023."'~'~ ~ -
3.411.577
98,435
5,462,827 4,395,045
487.000
154.513 I 122,589 I 222.089
Revised Genera] Fund Cas~ Balance at 2113/~6 "~
Dec 95- General Fund Transfer .......
General Fund Trar~sf~ ]ncreese. d. - __
add._esl..bec. k $80.000 of service cuts----- >_._~
80.000 80,000
.To. T_A.L_ EX_PE NDI~T U RES
ENDING BALANCE
G:\FY97\DY~ TRANSIT,XLS ~BUDGET.REV FEB 9 96
//¥
TRANSIT
CONSOLIDATION
STUDY
for the
Iowa City Urbanized Area
May 1990
JCCOG
Transit Consolidation Study
for the Iowa City Urbanized Area
May 1990
Prepared by
The Johnson County Council of Governments
Transportation Planning Division
Prepaxation of this report waS financed In part through a grant by the Urban Mass Transportation Administralion under
Section 8 of the UMT Act. This report does not constitule a standard, specification or regulation.
Table of Contents
1
2
5
11
2O
22
23
26
Statement of Study Purpose
Summary of Relevant Information
Review of Existing Conditions
Performance Comparison
Cy-Ride: The City of Ames Transit Agency
Legal Authority
Existing Cooperation and Coordination
Alternative Organizational Arrangements
Statement of Study Purpose
The development of three separate transit systems In the Iowa City Urbanlzed Area occurred In
the 1970s, as the public sector took over the role of transit provider formerly held by th~ private
sector. The success and growth of Coralville Transit, Iowa City Transit, and University of Iowa
CAMBUS led to the entrenchment of three individual transit systems. The Johnson County
Council of Governments (JCCOG) was established in 1980 to provide centralized planning and
grant administration services.
The existing organizational arrangement of three transit systems within a single urbanized area
is not unusual. Most major metropolitan areas within the United States have multiple public
transit agencies. This is less common in a small urbanized area such as Iowa City. Although
there continues to be local suppor~ for three separate systems, the JCCOG Board of Directors
has acknowledged the need to periodically reassess this arrangement.
The purpose of this report is to present the financial, political, legal, and operational ramifications
of consolidating Coralville Transit, Iowa City Transit, and Ul CAMBUS into a single transit system.
This report Is intended to permit the JCCOG Board of Directors to discuss the various issues and
reassess whether or not to change the existing organizational arrangement.
Summary of Relevant Information
The Existing Systems. Coralville Transit, Iowa City Transit, and CAMBUS have evolved
into three distinctly different transit systems. To form a consolidated system will require
Coralville, Iowa City, and the University putting aside the various differences in operating
policies and forming a single transit vision for the community.
Coralville Transit and iowa City Transit have many similarities and could be absorbed into
the same system most easily. Both are radial systems which provide service between the
downtown-hospital area and outlying areas of the community. Both are operated by
municipalities, are unionized, have a 50¢ base fare, and receive planning, grant
administration, and regulation compliance services from JCCOG. Individual operat!ng
policies vary, such as how often buses operate, how often they're cleaned and serviced,
and wage and salary levels.
Except for the connection to JCCOG, CAMBUS differs from Coralville Transit and iowa
City Transit in virtually every aspect. The CAMBUS service area consists of university
facilities, which are primarily not in outlying areas of the community. CAMBUS operates
a much higher level of service than the municipal systems, as frequently as every ten
minutes during peak classroom times. CAMBUS can afford to do this because its
employees are almost entirely part-time university students. Part-time student labor is not
organized under a labor union, and receives comparably low wages with no fringe
benefits.
Funding Is also radically different for CAMBUS, with a mandatory student fee in lieu of a
fare. Free-fare service is a tremendous ridership incentive. CAMBUS also varies from the
municipal systems with respect to policies such as how often buses are cleaned and
serviced.
Cost Strucfure. CAMBUS enjoys significant cost savings because of its use of part-time
student labor and the associated low wage rate. By comparison, Iowa City Transit has
the highest wage/fringe benefit rate of nine college town transit systems which were
surveyed. Research shows that consolidation of "low cost" and "high cost" transit
systems consistently results in adoption of the higher cost structure.
For Coralville Transit to operate its existing service level with Iowa City Transit's
wage/fringe benefit rate would increase annual operating expenses approximately
$70,000. For CAMBUS to use Iowa City Transit's wage/fringe benefit rate would increase
annual operating expenses $757.000.
Performance Comparison with Other Communities. Nine transit systems representing
major universities in small urbanlzed areas were selected for a comparison of perfor-
mance factors. Coralville Transit, Iowa City Transit, and CAMBUS were shown to be
among the most effective and efficient of the systems surveyed. If the systems surveyed
are any indication, CAMBUS is one of the most effective, efficient transit systems in the
country.
Comparison with Ames Cy. Rlde, The City of Ames, Iowa operates a successful transit
system in coordination with Iowa State University (ISU). Rather than begin its own transit
system, ISU chose to participate in the operation of the City of Ames system. The
success of Ames Cy-Ride is directly attributable to land use policies and parking
restrictions imposed by the university which limit the use of automobiles and make transit
a convenient alternative.
CAMBUS has benefitted from sirelist land use policies on the University of Iowa campus,
although they are not as extensive as ISU's. The university is able to mandate parking
restrictions which are not politically feasible for the municipalities, enabling CAMBUS to
operate very effectively. For example, student parking is not provided at the on*campus
residence halls. This provides a guaranteed ridership for CAMBUS, which is compounded
further because of the free-fare policy.
Paratransit: Transit Service for Persons with Disabilities. Paratransit service is ne~.rly
identical for Coralville Transit and Iowa City Transit. it is provided under contract by
Johnson County SEATS and a local taxi company. CAMBUS operates its own Bionic Bus
paratransit system. There exists a certain amount of inefficiency between SEATS and
Bionic Bus due to an overlap in service area and client group. This is largely the result
of federal policies which mandate both systems be open to the public.
Legal Authority. Under Iowa law there is no legal impediment to the consolidation of
Coralville Transit, Iowa City Transit, and CAMBUS into a single transit system.
Existing Cooperation and Coordination. Cooperation and coordination is evident
between the three transit systems. Examples include establishment of the Downtown
Transit Interchange as a centralized transfer point, the Iowa City Transit facility major
maintenance agreement, honoring of monthly passes between systems, joint vehicle
purchases, and participation in the JCCOG Technical Advisory Committee. Service area
duplication is Insignificant, and is limited to areas where CAMBUS feels the municipal
systems have not provided enough service to adequately serve a university facility.
Summary of Advantages and Disadvantages to Consolidating Coralville Transit, Iowa
City Transit, and CAMBUS info a Single Transit System.
Following is a generalized list of advantages and disadvantages, which is supported by
the data which follow. These have not been weighted as to importance. Certain items
(e.g. administrative expenses, number of spare buses, deadhead mileage) are relatively
minor cost components. Others (local control of system priorities) are difficulty to
quantify.
Advantages
2.
3.
4.
5.
Increased maintenance efficiency.
Reduction in administrative expenses.
Reduction in number of spare buses required.
Better coordination in route and service planning.
Better coordination and possible expense savings in provision of paratransit
service.
Disadvantages
3.
4.
5.
6.
Significant overall increase in operating expenses if system is organized under a
collective bargaining unit and CAMBUS labor rate Is not used (likely).
Area-wide ridership decrease if CAMBUS free-fare not preserved.
Dilution of local control and individual system priorities.
Less inclination for high level of local funding, especially by City of Coralville.
Need for new support services network.
Increase in deadhead (out of service) mileage if centralized facilities are
implemented.
No Significant Impact
Reduction in service area duplication.
Coordination of minor activities such as training, procurement, and public
information.
Planning, grant administration, and regulation compliance services provided by
JCCOG.
Federal and state funding.
Review of Existing Conditions
The existing organizational structures of Coralville Transit, Iowa City Transit, and CAMBUS will
influence the ability to form a single consolidated transit system. Similarities in existing
operations will ease the transition; differences will hinder it. The ease in developing a single
operating policy where there are now three will depend on the ability to synthesize the goals and
objectives of each system into a single vision.
Policy Authority. Policy authority for the three systems is vested with three separate bodies:
the Coralville City Council, the iowa City City Council, and the State of Iowa Board of Regents.
Local policy control of CAMBUS is the authority of the UI Business Manager. Local policy
authority for certain planning and grant administration tasks is the responsibility of the JCCOG
Board of Directors, which has representatives from each of the three transit systems.
Service Area, Activity Centers. The function of Coralville Transit and iowa City Transit is similar,
to transport persons between outlying areas of the community and the UI Hospital/downtown
Iowa City area. All Coralville Transit and iowa City Transit routes are oriented in a radial pattern
to the Central Business District.
CAMBUS retains an orientation to the CBD only because of the Ul's central location in the
community. The function of CAMBUS is to facilitate non-automobile travel between University
facilities. Nearly all University facilities in the urbanized area receive CAMBUS service, with
special emphasis placed on serving residence halls, commuter parking lots, and UI Hospital.
Adopted Operating Policies. The City Councils of Coralville and iowa City have the discretion
to modify any aspect of Coralville Transit and Iowa City Transit service. There are no adopted
ordinances or policies which limit their authority, other than the requirements of Federal and State
regulations. There are no adopted operating policies to guide levels of service, service area, or
extensions of service into newly developing areas. These are determined on a discretionary
basis by the respective City Councils.
The CAMBUS system was formed to facilitate the goal of minimizing automobile traffic on central
campus. An attempt has been made to limit on-campus parking facilities while providing outlying
commuter parking lots with a high level of CAMBUS service. Parking is prohibited at UI
residence halls and CAMBUS service is provided. University facilities are not constructed or
expanded without consideration given to the provision of CAMBUS service. The University
parking and transit organizations are consolidated into a single department headed by a single
administrator.
Personnel There is great variation in the labor component of the three transit systems, which
is detailed in the table which follows this section. All Coralville Transit and Iowa City Transit
employees are represented by the American Federation of State, County, and Municipal
Employees (AFSCME), except for management positions. Although represented by the same
union local, wage rates are higher at Iowa City Transit for all personnel positions.
CAMBUS labor is entirely part-time students except for the Operations Manager and three
mechanics. Except for the three mechanics, no CAMBUS employees are represented by a union
bargaining unit. CAMBUS wage rates are significantly lower than Coralville Transit and Iowa City
Transit wage rates. For example, the starting CAMBUS driver wage ($4.85) is approximately 40%
lower than the starting Iowa City Transit driver wage ($7.98).
There is great variation in Transit Manager salaries between the three systems, with the highest
(Iowa City) approximately 100% greater than the lowest (Coralville).
The number of personnel positions per system varies because of the difference in the size of
each system. There appear to be some scale economies with personnel positions, as Iowa City
Transit operates the most miles of service with the fewest number of employees per mile.
Coralville transit operates the fewest miles of service with the greatest number of employees per
mile. An exception is maintenance and servicing personnel, where Iowa City Transit operates
the most miles of service, but uses the most employees per mile of the three systems.
Support Services. Each of the three transit systems receives similar support services from its
parent organization. These include physical plant maintenance, data processing, payroll,
accounting, personnel, legal assistance, and insurance. CAMBUS receives substantial savings
by participating in the State of Iowa insurance pool.
Planning, Grant Administration, Regulation Compliance. For all three systems, these activities
are the responsibility of the JCCOG Transportation Planning Division.
Fare and Service Levels. Each system is responsible for determining its own fare and service
levels. Coralville Transit and Iowa City Transit have the same base fare, 50¢. CAMBUS is free
fare.
There is great variation in service levels between the three systems. For example, during midday
Coralville Transit does not operate two of its routes, while Iowa City Transit has 60*minute
headways on all routes, and CAMBUS maintains 10-minute headways between the residence
halls and main campus. Rush hour, night, and weekend service all vary between the three
systems. The transit systems generally do not encroach on each other's service area, but this
is strictly an informal agreement.
Specialized Paratransit (elderly and handicapped) Services. Coralville and Iowa City contract
with Johnson County SEATS for paratransit services. CAMBUS operates their own paratransit
service, Bionic Bus. Paratransit service operates throughout the urbanized area during the same
hours as regular fixed route transit service.
Coralville and Iowa City also contract with a local taxi operator for paratransit service to
supplement their contracts with Johnson County SEATS.
Maintenance and Cleaning. The bulk of mechanical maintenance is pedormed by in-house
mechanics employed by each of the three transit systems. The maintenance programs
conducted by each system differ, although all are concerned with adequately maintaining buses
through a 12 to 15 year life cycle, Major maintenance services for Coralville Transit and CAMBUS
are available at the Iowa City Transit garage, per a federally-mandated major maintenance
agreement.
Outside maintenance service is similar for each system, consisting of radio, tire, and radiator
servicing; as well as some major component rebuilding.
Iowa City Transit has its own body repair capability, which is available for use by Coralville Transit
and CAMBUS.
Iowa City Transit and CAMBUS have similar daily routine bus cleaning programs. Iowa City
Transit is assisted by its automatic washing and cleaning equipment. Coralville Transit manually
cleans buses on a daily/as needed basis. All three systems conduct periodic major cleaning.
Bus Storage, Coralville Transit uses 100% of their inside bus storage capacity, including
vehicles which are parked overnight in maintenance bays. With a recent reduction in fleet size,
Iowa City Transit now uses 75% of the capacity in its 28-space bus storage area. The balance
is utilized for the storage of 13 Johnson County SEATS vehicles. CAMBUS vehicle storage is
presently 80% of capacity.
Revenue Sourcea and Trends. Coralville Transit and Iowa City Transit receive the majority of
their operating funding from two local sources: property taxes and user fees (fares). In the
recent period of ridership decline fare revenue has decreased, and property tax revenue has
taken a larger role in financing both systems.
CAMBUS supplants property tax and fare revenue with student fees and other UI revenue
sources. These sources are impacted by University enrollment, but are relatively stable
compared to the volatility of annual property tax allocations.
All three systems receive operating grants from the Iowa DOT State Transit Assistance program
and the UMTA Section 9 program. Taken together, these grants fund 10~20% of each system's
operating budget.
The federal role in capital equipment funding is similar for each system, with 80/20 or 75/25 grant
programs the norm. Federal programs are currently in a state of flux, as a new federal
transportation funding bill is being drafted in Washington.
The following table details the existing organizational structure of Coralville Transit, Iowa City
Transit, and CAMBUS.
Existing Organizational Structure
Coralville Transit Iowa City Transit CAMBUS
Policy Authority
Service Area,
Activity Centers
Coralvilla City Council
City of Coralville, Iowa
City CBD, UI Hospital
Area
Iowa City City Council
City of Iowa City, iowa
City CBD, UI Hospital
Area, City of University
Heights
Ultimate: State Board of
Regents
Local: UI Business
Manager
University facilities, es-
pecially residence hails
parking lots, Pentacrest,
UI Hospital
Adopted Operating
Pollcy
City Council has discre-
tionmy power to modify
operations at any time.
City Council has discre-
tionmy power to modify
operations at any time.
UI policy to encourage
pedastdan campus; con-
trols on-campus parking
to encourage CAMBUS
use; high level of
CAMBUS service to
outlying parking lots and
on-campus residence
halls; parking and transit
depts. consolidated
under a single a(~-
mlnistrator.
Management end Sup-
port Personnel
$ala/yl~Yage
Bus Drivers
Salary/Wage
1 FT Transit Mgr:
$23,000
7 FT Ddvers -
$7.75-$10.09 (AFSCME)
6 PT Drivers -
$7.75~10.09 (AFSCME)
FT drivers receive full
benefits
PT drivers receive no
benefits
1 FT Transit Mgr:
$34,273-$47,923
3 FT Operations Supt:
$21,902.,$28,974
13/4-tlme Account Clerk:
$7.98-$10.24/hr
(AFSCME)
17 FT Drivers -
$7.98-$10.24 (AFSCME)
16 PT Drivers -
$7.98-$10.24 (AFSCME}
FT drivers receive full
banetits
PT drivers receive pro-
rated benefits
1 1/5-time administrator:
$NA
1 FT Transit Mgr.:
$31,40O
5 PT Suparvisors: $6 00-
$6.19/hr.
8 PT Dispatchers: $5.50-
$7 53/hr.
4 PT Training Assts.:
$5.5O-$7.53
2 PT Clerks: $5.50-$7.53
95 PT Drivers -
$4.85-$6.85 (incl. clean-
up, fueling, and
mechanic helper posi-
tions)
No benefits
Coralville Transit
Iowa City Tranalt
CAMBUS
Mechanics &
Maintenance personnel
$ala~ylWage
2 FT Mechanlce -
$7.75510.09 (AFSCME}
2 PT Maintenance -
$4.87-$6.05 (AFSCME)
1 PT Equipment Supt. -
$13.09-$17.72
1 FT Shop Supervisor ·
$11.33515.10
4 FT Mechanics -
$9.39-$12.06 (AFSCME)
1 PT Body Repair
Mechanic o
~8.~,-$11.36 (AFSCME)
I PT Parts Clerk -
$8.52-$10.98 (AFSCME)
2 FT Maintenance -
$9.25-$11.35 (AFSCME)
4 PT Maintenance -
$7.24-$9.22 (AFSCME)
3 FT Mechanics -
Approx. $7.75-$10.09
(AFSCUE)
3 PT Student Mechan.
ics-$5.50-$7.53
4 PT Maintenance -
$4.85-.$6.85
Suppo~ Sen/cos
Planning
Grant Administration
Regulation Compliance
Base Fare
Daytime Service
Night service
Weekend service
City of Corallille:
bldg. & grounds malnt.
data processing
payroll
accounting
personnel
legal
JCCOG
JCCOG
JCCOG
50¢
30 to 60 min. headways
during rusl~ hours; hour-
ly senrice midday with
some routes suspended.
5 routes total.
One route until midnight.
60 min. headway.
One route Sat. 6:00 am-
6 pro; 60 min. headway.
No Sun. service.
City of Iowa C~:
purchasing
payroll
accounting
personnel
legal
equipment repair
JCCOG
JCCOG
JCCOG
5O¢
30 min. headways
during rush hours; 60
min. headways midday.
13 routes total.
9 routes until 10:30 pro.
60 min. headways
Sat, service on allrOutes
6:30 am-7:00 pm; 60
min. headways. No
Sun. service.
University of Iowa:
physical plant malnt.
purchasing
data processing
payroll
accounting
legal
motor pool
JCCOG
JCCOG
JCCOG
Headways vary 10-30
min. depending on
route; special parking lot
service during rush
hours; lower sen/ice
level during summer and
Interim padads. 11
routes total.
5 routes until 12:30 am.
Headways vary 15.30
min. Special late night
service until 3:00 am
during academic year
Frl-Sat.
Sat, and Sun. service
11:30 am-midnight
during academic year.
30 mln. headways.
Specialized Paretransit
(E&H) Services
Bus Maintenance
In.house
Coralville Transit
Provided by Johnson
County SEATS and a
local taxi operator.
Daily operations check;
routine maim. weekly
and @3500, 7000,
24,500, and 150,000 mi.
Some major malnt. at
Iowa City Transrt garage.
Iowa City Transit
Provided by Johnson
County SEATS and a
local taxi operator.
Daily operations check
with driver status cards;
monthly preventive
maim. Insp.; semlannual
and annual major Insp.
incl. all components. Oil
analysis if problem sue-
pasted. Major corn.
ponent tabulid and over-
haul capability In-house.
CAMBUS
'Bionic Bus' service
operated by CAMBUS.
Oaiiy check with driver
vehicle status reports;
routine maint. @ 2000,
6000 & 18,000 mi; an-
nual major insp. Regu-
lar engine and trans. oil
analysis. Some major
maint. at Iowa City Tran-
sit garage. Major com-
ponent rebuild and over-
haul capability In*house.
Bus Maintenance.
Outside
Radio, tire, battery, and
radiator servicing; some
body repair; some major
component rebuild.
Radio, tire, and radiator
servicing; some major
component rebuild.
Radio, tire, battery,
radiator, and AC ser-
vicing; ~ repair;
some major component
rebuild.
Bus cleaning
Daily/as needed manual
cleaning and washing.
Quarterly major cleaning.
Daily machine washing
and cleaning. Daily
manual cleaning. Perio-
dic major cleaning.
Daily manual cleaning;
as needed manual
washing. Periodic major
cleaning.
Inside Bus Storage
Capac~ = 10 Capacity = 28
In Use = 10 In Use = 21
Excess cap. used to
store 13 Johnson
County SEATS vehicles.
Capacity = 25
In Use = 20
Operating Revenue Major: Property Taxes, Major: Property Taxes,
Resources Fares Fares
Operating Revenue
Trends
Capital Equipment
Revenue Resources
Capital Equipment
Revenue Trenda
Minor: State & Federal Minor: State & Federal
grants grants
Prop. Tax: Increasing Prop. Tax: Incraasing
Fares: Stable Fares: Stable
State: Increasing State: Incraaalng
Federal: Declining Federal: Declining
Major: Fed. grants
Minor: State & local rev.
Fed. grants: unstable
State & local rev.: stable
Major: Fed. grants
Minor: State & local rev.
Fed. grants: unstable
State & local rev.: stable
Major: Student fees
Minor: Other UI
sources,
State & Fed.
grams
Student fees:Stable
Other UI rev:Stable
State grants: Increasing
Fed grants: Declining
Major: Fed. grams
Minor: State rev.
Fed. grants: unstable
State & local rev.: stable
Performance Comparison
with Other Communities
Evaluation of transit system performance can be accomplished through the generation of
performance factors, Pedormance factors indicate the effectiveness or efficiency of a transit
system. Effectiveness refers to a system's adequacy in serving the public and fulfilling policy
objectives. Efficiency measures a system's ability to provide service in the most economical
manner. It relates the quantity of service provided to the resources required to accomplish the
effort.
In assessing the performance of Coralville Transit, Iowa City Transit, and CAMBUS, it is useful
to compare performance factors with transit systems in other communities. Comparisons have
been done periodically showing how the Iowa City Urbanized Area transit systems compare with
other cities in Iowa. These studies show clearly the advantage of having a large university in a
small community. iowa City and Ames have the most effective, efficient transit systems in the
state.
It is more useful to compare how Coralville Transit, Iowa City Transit, and CAMBUS compare to
other college towns in small urbanized areas. The following systems were selected for compari-
son:
Community Population School
Gainesville, FL 104,000
Columbia, MO 65,380
Chapel Hill, NC 102,000
Bloomington, IN 63,513
Lafayette, IN 91,000
Ames, IA 45,775
University of Florida
University of Missouri
University of North Carolina
University of Indiana
Purdue University
Iowa State University
The following figures compare transit system performance for the six communities listed above
with the three transit systems in the Iowa City Urbanized Area. The source of the data is tile
current edition of National Urban Mass Transit Statistics published by U.S. DOT in 1989. The
figures represent annual totals for fiscal year 1987. "ICUA Combined" indicates the pedormance
of the three Iowa City Urbanized Area transit systems added together.
Effectiveness
Figures 1 and 2 provide a comparison of transit service effectiveness. Figure 1, ridership per
hour o! service, allows the comparison of ridership between different sized communities.
Ridership per hour of service on Iowa City-area transit systems is highest of the communities
surveyed.
Hours of transit service provided per capita (Figure 2) shows the very high level of transit
service provided in Iowa City. The three Iowa City-area transit systems provide a much higher
level of service than the other college communities listed.
Fig. 1
Ridership
Per Hour of Service
59
28 28
18
16
36
34
27
IOWa Cotill- CAMBUS
City ville
43
ICUA
Coml)lno<l
Fig. 2
Hours of Transit
Service Provided Per Capita
2.1
0.86 0.79
0.38
1.37
ICUA
Combined
Efficiency
Figures 3 through 5 provide an indication of transit system efficiency. Cost per ride (Figure
3) for Coralville Transit, Iowa City Transit and CAMBUS is among the lowest of the systems
surveyed. CAMBUS is by far the lowest. Figure 4, cost per hour of service, reflects the labor
and maintenance cost components of each system. Coralville Transit and Iowa City Transit
are among the most expensive systems. However, CAMBUS is so inexpensive that the average
of the three Iowa City-area systems is lowest of the communities surveyed.
Figure 5 shows farebox/expense coverage, or the percentage of transit operating expenses
covered by user fees. In spite of a four-year decline in fare revenue, Coralville Transit and
Iowa City Transit are still highest of the systems surveyed. The Iowa City urbanized area total
is among the highest of the systems surveyed, in spite of no fare revenue being generated by
CAMBUS.
52.08
Fig. 3
Cost Per Ride
$1,99 $1.98
$1.38
$1.63
$0.77
OalnOa- Chapel Colurn- Bloom- Lafey- Areal
$1.28
-- $1.17
$0.26
IOwa Coral- CAMBUS
City ylllo
$0.62
ICUA
Combined
Fig. 4
Cost Per Hour of Service
$46
$39
$3?
$31
$26
$28
$40
$35
$15
IOWa Coral- CAMBUS
$26
ICUA
Combined
0.18
Fig. 5
Farebox/Expense Coverage
0.35
0.32
0.30
0.15
0.32
.00
10~8 Coral- CAMBUS
0.24
ICUA
Employee Productivity
Figures 6 through 8 reflect employee productivity with employees represented in Full Time
Equivalents (FTE). The average annual hours of service operated per employee (Figure 6)
shows most systems in the 1,200 to 1,300 range. Coralville is least efficient at 800, reflecting
its small size and lack of scale economies.
Figure 7 reflects hours of service operated per administrative/support employee. Coralville
Transit and Iowa City Transit are among the most efficient systems. CAMBUS is among the
least efficient.
Hours of service operated per maintenance/servicing employee (Figure 8) shows Iowa City
and Coralville among the least efficient systems. CAMBUS is among the most efficient.
1.2
Fig. B
Hours of Service
Operated per Employee (FTE)
1.3
1.2 1.2
0.9
(in thousands)
1.3
0.8
1.2
1,2
ICUA
Comt31ned
6.9
Fig. 7
Hours of Service Operated
per Administrative/Support Employee (FTE)
6.3 6.2
12.1 (in thousands)
11
7.2 7
12.4
8.3
6.4
Galnea- Chapel Coium-Bloom- Lafay- Amee Iowa Coral- CAMBUS ICUA
5.3
Fig. 8
Hours of Service
Operated per
Maintenance/Servicing Employee (FTE)
lO.2 (in thousands)
9.1
7
5.8
NA
8.2
4.2 4.1
Iowa Coral- CAMBU8
City vl[Io
5.4
ICUA
Combined
Employee Compensation
Figure 9 provides a comparison of salaries, wages, and fringe benefits. Iowa City Transit
provides the greatest compensation per employee of the systems surveyed. Coralville Transit
is near the middle of the range. CAMBUS Is by far the lowest, reflecting its use of part-time
student labor.
Fig. 9
Average Annual Wage plus Fringe Benefits
per Employee (FTE)in thousands
$26.6
$18.7
$25.3
$17.6
$25.5525.5
$22.8
$22.2
$10.5
IOwa Coral- CAMBUS
City ville
$18.6
ICUA
Spare Fleet Ratio
Figure 10 shows spare bus ratio, which is the ratio of buses needed for peak hour service to
the total fleet size. The graph indicates a higher number of spare buses owned by Coralville
Transit, Iowa City Transit, and CAMBUS than the other systems surveyed.
Fig. 10
Spare Fleet Ratio
0.50
0.29
0.27 0.27
0.07
0,22
Arno~
0.38
0.31
0.36
Iowa Coral- CAMBUS ICUA
City vlllO Combined
Cy-Ride:
The City of Ames Transit Agency
There has been interest by proponents of transit consolidation to study Cy-Ride, the City of
Ames transit system. Cy-Ride is the single public transit system which operates in the City
of Ames, location of Iowa State University (ISU). Ames and ISU are each slightly smaller than
Iowa City and the University of Iowa. Unlike the University of Iowa, the ISU campus is not
centrally located. It is approximately one mile west of the Ames central business district.
Beckground. Cy-Rlde is the only public transit system operating in the City of Ames; however,
it is not the result of a multiple transit system consolidation. Cy-Rlde was established as a
single system by the City of Ames in 1975. It was still in its formative stages In 1981 when the
University and the City of Ames formed the cooperative transit agency which exists today.
Cy-Ride is a municipally owned system operated by the City of Ames. A six person authority
board governs transit system policy, with approximately equal representation by the city and
university, including students. The university contributes approximately twice as much revenue
to the system as the City does. The operation of Cy-Ride is oriented heavily to the ISU
campus, not to downtown Ames. Ridership standards are used to determine when service
should be added or deleted on the various mutes.
Performance. Cy-Ride is among the most ericlent, effective public transit systems in the State.
Cy-Ride's success is not due to its being a single transit authority in the City of Ames, but due
to an aggressive program of land use and parking management which was established by ISU
at the inception of the system. This was not the result of an elaborate development plan, it
was simply the realization that innovative parking policies are the key to a strong transit
system.
It has been the desire of the ISU administration to keep central campus free of automobiles.
Traffic gates installed in 1976 limit vehicles on-campus to Cy-Ride buses and university service
vehicles. A building program in the 1980s created the need for more than 1,000 new parking
spaces on campus. Not only were the 1,000 spaces not constructed, but 500 additional
parking spaces were eliminated on central campus.
In lieu of onecampus parking, several innovations have been Implemented which support the
transit system. These include shuttle bus service to outlying commuter parking lots, higher
fees for parking close to campus, prohibiting students who live near Cy-Ride routes from
parking on campus, and more aggressive enforcement of parking regulations. At the same
time that parking restrictions were implemented, an emphasis was made to make transit a very
convenient alternative. For example, buses operate every seven minutes from the commuter
parking lots during peak classroom times. These parking policies have resulted in an attractive
pedestrian campus which is free of traffic congestion and large expanses of parking lots.
The City of Ames has received the UMTA admlnlstrator's award for excellence because of thelr
innovative transit and parking policies. The cooperative relationship between the Cy-Ride
employees union and Cy-Ride management has also contributed to operating efficiencies.
Work rules are more flexible and wage rates lower than most other unionized transit agencies.
Summary. The existence of Ames Cy-Rlde as a single area-wide transit authority has facilitated
cooperation and coordination between the City of Ames and Iowa State University. However,
it Is not a significant factor in the efficient operation of Cy-Ride. The successful operation of
Cy-Rlde is a result of:
Aggressive land use and parking policies on the ISU campus which limit the use of
automobiles and make transit a convenient alternative.
Flexible work rules, lower than average wage rates, and an overall cooperative attitude
by the Cy-Ride employees union.
Legal Authority
Existing Arrangement Municipalities are authorized under Chapter 364 of the Code of Iowa to
provide and assist public transportation by acquisition, construction, and operation of existing
or additional transit facilities. The provision of service may be provided directly by the
municipality or by lease arrangements with other parties.
Similarly, the University of Iowa Is authorized under Chapter 262 of the Code of Iowa to provide
and assist public transportation by acquisition, construction, and operation of existing or
additional transit facilities. The provision of service may be provided directly by the University
or by lease arrangements with other parties.
Consolidated Arrangement. Chapter 28E of the Code of Iowa allows the joint exercise of public
agency powers when it is mutually advantageous. Public agency is defined as any political
subdivision of the state or any agency of state government. Part 17 of Section 28E pertains
specifically to transit and allows:
For unification or official coordination of local mass transportation services on an
area-wide basis.
o
That unification or official coordination of local mass transportation services on an
area-wide basis shall not require voter approval.
Summary. Under Iowa law there is no legal impediment to the consolidation of Coralville
Transit, Iowa City Transit, and University of Iowa CAMBUS into a single transit system.
Existing Cooperation and Coordination
The Consolidation Issue . Pas! History, In 1986 the City of Iowa City requested JCCOG
establish an ad hoc Area Transit Study Committee. This committee included representatives
from Coralville, Iowa City, CAMBUS, and Johnson County SEATS; as well as the Downtown
Association, AFSCME Local 183, and a private citizen. In its four month existence the function
of this committee was to examine various transit issues, with a consensus committee position
established on each. One of the issues addressed was the advisability of consolidating
Coralville Transit, Iowa City Transit, and CAMBUS.
The committee concluded it was not advisable to consolidate the three transit systems into
one. It determined the advantages of consolidation were already occurring because of
cooperation and coordination between the three systems, and that there were legitimate
reasons not to consolidate. The conclusions of the ad hoc Area Transit Committee were as
follows:
Existing Cooperation and Coordination. Since the establishment of the three transit systems
during the 1970s there has been a high level of cooperation and coordination. This was
formalized in 1981 with the establishment of the Johnson County Council of Governments
and establishment of the JCCOG Technical Advisory Committee. JCCOG is the centralized,
coordinated transit planning and grant funding agency for all public transit services in the Iowa
City Urbanizsd Area.
Specific examples of cooperation and coordination between the three systems include
establishment of the Downtown Transit Interchange as a centralized transfer point, the Iowa City
Transit facility major maintenance agreement, sharing of common parts inventory, honoring
of monthly passes between systems, and joint vehicle purchases.
Service Duplication. There is very little service duplication between the three systems.
Service areas overlap, but coordination is evident. For example, it would appear CAMBUS
duplicates Iowa City Transit service to Hawkeye Apartments and east Iowa City. However,
CAMBUS only serves these areas in the evening after ICT has stopped service. Similarly, the
CAMBUS Oakdale route operates through the City of Coralville but will not pick up or drop off
people in the Coralville Transit service area.
Route duplication exists in the UI Hospitai-CBD corridor, not because of competition between
systems, but because this is a common origin/destination area. A total of nine routes operate
in this corridor. Competitively this arrangement favors CAMBUS since they are a free-fare
system competing with systems which have a 50¢ fare.
Service duplication exists between iowa City Transit and CAMBUS in the North Dubuque Street
corridor. When Mayflower Apartments became part of the UI residence hall system in the
1980s, the UI felt obligated to serve this facility with a high level of CAMBUS service. This is
standard policy for all Ul residence halls. This effectively eliminated the only significant
ridership generator from the ICT North Dubuque Route. The University felt justified in their
action, as ICT would not have served Mayflower with an adequate level of service to make it
a viable facility. ICT was unable to drop the North Dubuque Route because of the Ul's refusal
to have CAMBUS serve the small residential area north of Mayflower. ICT has recently
mitigated this situation by combining the North Dubuque route with another mute.
Paratransit service in the iowa City Urbanized Area is not as highly coordinated as fixed-route
service. Since U.S. DOT requires all transit systems which receive UMTA funding to be open
to the public, paratransit service cannot be limited to certain client groups. CAMBUS cannot
limit Bionic Bus service to University-related persons, and SEATS cannot limit their service to
non-University persons. Consequently there is client and service area duplication between
Johnson County SEATS and CAMBUS Bionic Bus. As operating expenses increase there Is
more inclination on the part of each system to coordinate and eliminate service area
duplication as much as possible.
Local Control Local financial support provides 80-90% of the operating revenue for Corelville
Transit, Iowa City Transit, and CAMBUS. The combined local transit subsidy per capita in the
Iowa City Urbanized Area is by far the highest in the state and among the highest in the
nation. Given that each transit system is operated by a distinct unit of government, there
would be an eroding of local support for a single large system. As the size of a governmental
unit increases, so does distrust as local control is lessened. This is seen as especially critical
for the City of Coralville since it is by far the smallest governmental unit of the three.
In spite of ridership fluctuations experienced by all three systems since 1983, the fact remains
that each system is among the most efficient and effective in the state, that each system is
relatively politically powerful, and that each system is relatively financially stable.
Levels of Sen/Ice,
which is provided.
headways.
The three transit systems have wide variation in the level of transit service
This pertains to service area, fare structure, hours of operation, and
Wage Rates. Because Coralville Transit and Iowa City Transit are subject to collective
bargaining with AFSCME Local 183, their wage rates are substantially higher than CAMBUS
wage rates. Except for mechanics, CAMBUS employees are not subject to collective
bargaining.
Administrative Cosfa. Extremely low administrative costs by Coralville and CAMBUS do not
offer much potential for further savings if the systems were consolidated. Coralville Transit has
a single administrator who also performs operating functions. CAMBUS has a single full-time
administrator who supervises over 100 employees.
Deadhead Mileage. In the early 1980s all three systems constructed or remodeled their bus
storage facilities. At that time It was determined that lower deadhead (out-of-service) mileage
was a reason to maintain separate storage facilities for each system. It would be possible to
maintain separate storage facilities under a consolidated arrangement, but it would be
uncommon in an area as small as the Iowa City Urbanlzed Area.
Alternative Organizational Arrangements
A decision will be made to change the existing organizational arrangement of three separate
transit systems if there are advantages perceived to such a change. There are four perspectives
from which to evaluate alternative organizational arrangements:
· Sen/ice. A change in organizational arrangement should provide transit service in a more
effective manner.
o Financial Considerations. A new organizational arrangement should provide for greater
operating efficiency. There should be an increase in operating revenue or a decrease in
expenses.
o Funding. A change in organizational arrangement should provide for an adequate, stable
source of financial resources.
o Operating Policies. A change in organizational arrangement must assure responsiveness to
policies established by local elected officials and University of Iowa administrators.
The following analysis uses the information presented in the preceding sections of this report to
evaluate three organizational arrangement alternatives:
A consolldated transit system. Operated either as an independent authority or by the
City of Iowa City, this alternative would eliminate Coralville Transit, Iowa City Transit, and
University of Iowa CAMBUS. In its place would be created a single public transit system
for the Iowa City Urbanized Area.
Three separate transit systems with more centralized authority. This alternative would
keep the three separate transit systems intact, but formalize many of the service elements
which are currently informally coordinated or uncoordinated. For example, determining
where routes go, how often and on what days buses operate, and at what level fares are
set would be coordinated by a transit coordinating council. Individual systems would not
be permitted to implement service changes without the sanction of the coordinating
council. The transit coordinating council would be staffed by JCCOG with representatives
from each transit system. The authority of the transit coordinating council could be as
far reaching as desired by the participating agencies.
Existing arrangement. No change in the existing organizational arrangement of three
separate transit systems with planning, grant administration, and regulation compliance
coordinated by JCCOG.
Service
A change in organizational arrangement should provide
transit service in a more effective manner.
Consolidated
System
Service levels determined by
board of directors
mpresantlng Coralville, Iowa
City, and University.
Centralized coordination of
route and sewice planning.
Centralized coordination of
parstransit service, if SEATS
is also pa~t of consolidated
arrangement.
3 Separate Systems
w/More Centralized
Authority
Existing. Three
Separate Systems
Sewice basically unchanged. Existing service levels
determined by Iowa City
Trans~ coordinating council. Council, Coralville City
mechanism for negotiating Council, and University of
service changes which would Iowa Director of Parking and
Involve all three systems. Transportation.
Issues: route duplication,
service levels, fare levels, informal coordination
parstransit. between systems. Route
duplication wl~era CAMBUS
For those items designated feels municipal systems have
under the purview of the not provided adequate
coordinating council, systems service to UI faciStles.
not permitted to take
Independent action.
Service levels vary
significantly between
systems: hours of service,
days of service, headways,
fare levels.
Paratransit service level mir.
rots fixed route service.
Municipal and UI paratransit
service relatively uncoordinat-
ed - overlap in client group
and service area.
Financial Considerations
New organizational arrangement should
increase revenue or decrease expenses
Consolidated
System
Significam increase in annual
operating expenses likely.
Not expected that CAMBUS
would be able to preserve its
low wage structure and use
of part-time student labor.
Need to add support services
network if independent transit
authority formed. Increase in
insurance expense if
CAMBUS leaves State pool.
Local revenue decrease
possible as consolidated
system will undermine
individual control.
Municipalities leas likely to
use property tax revenue to
fund a system seen as
benefiting students and UI
personnel; UI less likely to
fund system with student fees
and payking revenue if direct
benefit to students and
parking system is not
obvious.
Ridership drop if fare
instituted on UI portion of
system.
Increased efficiency In
maintenance and
administration areas.
Fewer spare buses required.
3 Separate Systems
w/More Centralized
Authority
Little opportunity for Increased
revenue or decreased
expenses.
Minor expense savings If
small amount of route
duplication is eliminated
(North Dubuque Corridor,
Hospital-CBD Corridor).
Possible expense savings with
consolidated maintenance
effort - Increase in deadhead
(out of service) mileage.
Existing - Three
Separate Systems
Farebox recovery higher than
average for Coralville Transit
and Iowa City Transit In spite
of decline in fare revenue
since 1983. CAMBUS
expenses very low because
of use of Student labor.
High amount of local revenue
contributed to each system.
Overall employee productivity
relatively high for Iowa City
Transit and CAMBUS.
Efficiency per employee
lower for Coralville because
of small size. Most Inefficient
aspect of CVT and ICT:
maintenance and servicing.
Most ineificient aspect of
CAMBUS: administration.
When compared to other
college town transit systems,
wages and salaries are high
for lOT, average for CVT, and
very low for CAMBUS.
Coordinated planning, grant
admin., regulation
compliance (JCCOG).
Deadhead mileage minimized
with separate facilities.
Funding
Organizational arrangement should provide for
an adequate, stable source of financial resources
Consolidated
System
28E agreement for funding
consolidated system.
Sources could remain same
with percentages established
for each funding agency.
Loss of flexibility for individual
systems to adjust local
funding.
3 Separate Systems
w/More Centralized
Authority
No significant change from
existing arrangement.
Possible reduCtion In capital
funding if cooperative sharing
arrangements increase.
Existing - Three
Separate Systems
Relatively stable local funding
SOurces. Property tax (most
significant source, including
special levy) must compete
with other municipal services.
Student fee (CAMBUS)
subject to enrollment
fluCtuation.
Less political support for
current high levels of local
funding. Less political
support from Ul students if
fare Instituted.
State operating grants
increasing; federal operating
grants decreasing for all three
systems.
Local revenue increase
required ff higher COSt
structure adopted with
consolidated system
collective bargaining
agreement.
No significant change In st&re
and federal operating funding.
Decrease In capital funding
required: fewer spare buses
needed, likely reduction In
infraStructure.
Operating Policies
Responsiveness to Policies Established by
Elected Officials and the UI
Consolidated
System
Operating policies
(~stermlne~ by Board of
Directors representing
Coralville, Iowa C'~, UI,
and others with funding
commitment (University
Heights, Johnson County).
Reduced responsiveness
to Individual system
priorities; increased
opportunity to influence
transit operating policies in
entire urbanized area.
Existing policy makers (City
Councils. Uladmlnistration)
would have to manipulate
political process to achieve
individual objectives.
Ability to achieve Individual
priorities ratsted to amount
of funding contributed to
system.
3 Separate Systems
w/More Centralized
Authority
Responsive to Individual
system priorities except for
elements deemed to be of
urbanlzed area-wide
significance. These would be
subject to regulation by "transit
coordlnstlng council' staffed by
JCCOG with representatives
from all 3 systems.
The transit coordinating council
would increase centralized
authority beyond the existing
areas of planning, grant
adminiStration, and regulation
comp!iance.
Transit coordinating council
elements COUld Inc[ude any of
the following: route design,
service levels end scheduling,
fares, procurement, training,
equipment end facilities, public
information, legislative
Initiatives, wage rates,
paretransit.
Existing - Three
Sapsrate Systems
Responsive to individual
priorities established by City
Councils and UI
administration. Each system
has authority to implement any
change In operating policy
deemed appropriate.
Centralized authority (JCCOG)
for matters pertaining to
planning, grant administraiton,
and regulation compliance.
Operating policies vary
significantly between the titme
systems: hours of service,
fare levels, number of
personnel positions, wage
rates, maintenance and
cleaning programs, paratrensit
service, and funding sources.
To; IO~ CITY CLERK
From ~o hogartv ~-14-95 8:S{{am p. Z of ~
Johmon Cuuni)-
Don Sehr, Chairperson
Joe Bolkcom
Charles D. Duffy
Stephen P. La¢ina
Sally Stutsman
BOARD OF SUPERVISORS
February 15, 1996
1. Call to order 9:00 a-m.
2. Action re:
3. Action re:
FORMAL MEETING
Agenda
claims
formal minutes of February 8th.
4. Action re: payroll authorizations
5. Business from the County Auditor.
a) Action re: permits
b) Action re: reports
c) Motion to authorize the Johnson
Proposed Johnson County Budget
d)
County Auditor to publish the
Summary and Notice of Public
Hearing for a public hearing to be held on March 5, 1996 at 5:00 p.m.
6. Business fi'om the Zoning Administrator.
a) Final comideration of application Z9551 of Kim and Curt Hynek.
b) Final consideration of application Z9552 of Bernard and Opal Huber.
Final consideration of application Z9553 of Hal Knowling.
d) Final consideration of application Z9554 of Jay Stolba and Sarah
Ordover.
e) Motion setting public hearing.
f) Other
913 SOLrI'H DUBUQUE ST. P.O. BOX 1350 IOWA CITY, IOWA 52244-1350 TEL: (319) 356-6000
...................... ..~ ~o..~:~ __m~,c.-:-..-..t~ .......... -. .......... ~---.-.~
FAX:(319) 356-6086
To: IOWA CIT~ CLERK
From: .io hogarty 2-14-9§ 8:58am p. 3 of 4
Agenda 2-15~96
Page 2
7. Business from the Assistant Zoning Administrator.
a) Discussion/action re: the following Piat~ing applications:
Application S9592 of Connie J. McRoberts requesting preliminary
and final plat approval of Knowling Subdivision, a subdivision
located in the NE 1/4 of the NW 1/4 of Section 2; Township 79
North; Range 8 West of the 5th P.M. in Johnson County, Iowa
(This is a 1-1or, 5.00 acre, residential subdivision, located on the
south side of 340th Street SW, approximately 0.6 of a mile west of
its intersection with Cosgrove Road 8W in Hardin Twp.).
Application S9593 of Jay Stolba requesting preliminary and final
plat approval of McAllister Creek Second Subdivision (A
Resubdivision of Lot 1, McAllister Creek Subdivision), a
subdivision located in the SE 1/4 of the SE 1/4 of Section 5;
Township 81 North; Range 7 West of the 5th P.M. in Johnson
County, Iowa (This is a 24ot, 4.36 acre, residential subdivision,
located on the west side of Highway 965 NW, approximately .25
miles north of its intersection with 120th Street NW in Jefferson
Application S9596 of Karen Long requesting preliminary and final
plat approval of Sugar Woods Subdivision, a subdivision located in
the South 1/2 of the NE 1/4 of Section 11; Township 78 North;
Range 6 West of the 5th P.M. in Johnson County, Iowa (This is a
1-1or, 2.19 acre, Highway Commercial subdivision, located on the
east side of Sand Road SE, approximately 1/4 of a mile north of
the intersection of Sand Road 8E and 490th Street SE in Pleasant
Valley Twp.).
To: IONA CTTY CLERI(
From: ,io hogartv
2-Z4-56 8:58aa p, 4 o~ 4
Agenda 2-15-96
Page 3
8. Business from the County Attorney.
a) Discussion/action re: 1996-99 administrative unit collective bargaining
agreement.
b) Discussion/action re: resolution setting public hearing on disposal of
old Coralville Power Dam to Iowa City.
c) Report re: other items.
9. Business from the Board of Supervisors.
a) Motion re: letter responding to those persons concemed about
Chatham Oaks funding and authorize the Chairperson to sign letter.
b) Motion re: letter of congratulations to Steve Holmes, Laurie Robinson
and the Johnson County Historical Society for winning the Best of Show
at the 1996 Movies to Go/Iowa Film Awards for his film Voices: A
Brief History of Johnson County and authorize the Chairperson to send
a letter of congratulations.
c) Other
lO. Adjourn to informal meeting.
a) Presentation/discussion re:FY '95 audit by Charles Bailey &
Associates.
b) Discussion re: budgets.
c) Inquiries and reports from the public.
d) Reports and inquiries from the members of the Board of Supervisors.
e) Report born the County Attorney.
t) Other
I l. Adjournment.
~°X
The new 5-part training serie
for e~ected municipal official=
continues wit15 Phase 3 on the ICN
IOWA
LEAGUE
CITIES
In cooperation with
the University of Iowa Institute of Public Affairs an
the Iowa State University Extension
Becoming an effective mayor~)r council member
requires commitment, hard work and strong
leadership. With their vote, the people in your
community demonstrated their confidence in your
ability to lead. Now you need to keep your skills sharp
to be able to turn your vision into reality.
This new five-part training program, co-sponsored by
the iowa League of Cities, the University of Iowa
Institute of Public Affairs and the Iowa State University
Extension, is designed to give you the tools you need,
and to help build your leadership skills along the way.
From the pre-office sessions held after municipal
elections to the League's Annual Conference and
Exhibit, each training phase will give local elected
officials the edge you need to run your city in today's
world.
Phase Three -- Staying the Course
This three-hour session will be held via the Iowa
Communications Networ~ (ICN) on Thursday, March 14,
from 6 to 9 p.m., at 27 convenient sites across Iowa.
Your input at phase one and two sessions indicated
you wanted phase three to provide more information
on:
Personnel Issues
How to avoid common personnel mistakes
Risk management
How to determine your city's insurance needs
Capital Improvements
How to plan and pay for projects
Investments
How to keep your city solvent
See the agenda and registration form In this brochure.
Phase One B Hit the Ground Running
The first phase of the Mayor/Council Seminar series is
held in December following municipal elections to give
newly elected officials an idea of what's ahead before
taking office. Because many people begin municipal
service without fully realizing all the laws and
regulations determining local government operations,
this phase is designed as a survival kit for those first
few hectic weeks at city hall. Newly elected officials
get the Information needed to hit the ground running
as they begin their municipal careers.
Phase Two B Navigating the Way
Phase two of the Mayor/Council Seminar series takes
place in January at several locations around the state.
It is designed to help both newly elected and veteran
officials better understand the basic framework of
govern.mental laws and regulations. Participants learn
about budget and finance, strategic planning~ problem-
solving, economic development, and the mechanics of
local government.
For more information about any of the phases of
the League's Mayor/Council Seminars, call the
League office at (515) 244-7282.
Registration
Phase Three m
Staying the Course
Thursday, IViarch 14
6 - 9 p,m, at the ICN site
nearest you
Agenda
Co-sponsored by the Iowa League of Cities,
the University of Iowa Institute of Public Affairs and the
Iowa State University Extension
Personnel issues
Hiring, civil service and collective bargaining
FLSA, ADA, and sexual harassment
Evaluations, discipline and termination
City management issues Risk management
Multi-year capital improvement programs
Cash vs. debt financing for public projects
Investments and cash management
investment opportunities
Fiscal policies
Registration deadline to guarantee space Is March 4, 1996,
NOTE: Refunds will be'honored until March 4.
Please contact the League office of any special accessibility
accommodations required.
Mayor/Council Seminars
Phase '[hree -- Staying the Course
City
Address Zip.
Phone ( ).__
Name
Title
Name
Title
Name
Title
Name
Title
Name
Title
Sign us up for:
(~} Algona [~ Ames {~ Ankeny
[] Audubon Q Bedford [~} BIoorcfield
[~1 Calmar Q Carroll ~1 Char~esCity
[] Cherokee ~ Corydan I~ Creston
[] For~Dodge ~ Independence [] Johnston
~ Mapleton [~ Maquoketa [] Marshalltown
[~ Mason City [~ Ottumwa ~) Pella
I~} Red Oak [~ Sac City I~ Sibley
[~j Sigoumey Q Wapello [~ Winterset
Registration fees
League members
League non-members
x $25/person =
x $50/person =
Please identify contact person responsible for the
information included in this registration.
Contact name
Title
Please return this registration form and appropriate fe~
to the Iowa League of Cities, 317 Sixth Avenue,
Suite 1400, Des Moines, IA 50309-4122,
Phase Four m Staying the Course
Phase four will cover hot topics of interest to city
officials in greater depth. Your input at other sessions
will set the agenda for this phase, to be held in May of
1996. Issues may include:
Working effectively with the media
How to handle electronic and print media
Working with citizens
How to weigh the public good of citizen demands
Improving the community through nuisance abatement
How to get it done
Further information and registration materials will be
mailed to member cities this spring.
Phase Five m In the Mainstream
Phase five is the continuing education link for all
elected officials -- a special elected official track at the
League's Armual Conference and Exhibit.
Of course, the League's Annual Conference is held
each fall and every year it offere training of
unmistakable value to city officials, both elected and
appointed. But in the years following municipal
elections, the specific Mayor/Council Seminar Phase
Five track will expand on the foundation of municipal
leadership expertise built in.phases one through four.
Once you've begun this sharpening of your municipal
governance skilJs, you'll want to complete the cycle.
Your participation in the League's Annual Conference
will allow you to continue learning, as well as give you
a chance to share your cily's successes with other city
officials in Iowa.
The League's 1996 Annual Conference will be held in
Cedar Rapids on September 18-20. More information
and registration materials will be mailed to all member
cities this summer.
ICN interactive sites include:
Algona
Iowa Lakes Comm. College
Algona Affendance Center
~ Highway 169 Norlh
Ames
· _~ Iowa State University
Nt 47 Lagomarciea
Ankeny
DMACC. Bldg 6, Room 18
2006 S Ankeny Bird
Audubon
Audubon High School. Room 206
800 Third Avenue
Bedford
Bedlord Community SChOOls
F~ber Oplic Room
1006 I;lino~S
Bloomfield
Davis County H.S. Room 101
106 North East Street
Calmar
Northeast Iowa Comm. College
Trades & Indust¢/B!dg.. Re. 115
Highway 150
Carroll
OMACC Cartel Campus, Rrn. 144
906 North Grant Rood
Charles City
North iowa Area Corem College
Chades City Center, Room 106
200 Han~ood Ddve
Cherokee
Washington High School
Arrno~y Building
Fiber Optic Room
Gilatie Dnve
Corydon
Wayne Community HS.. Rrn. 100
102 N DeKalb
Creston
Southwestern Comm· College
Instructional Center. Re. 209
t501 West Townline Road
Fort Dodge
Arrowhead AEA
Fort Dodge Campus
. Ubrary Building. 2rid Floor
330 Avenue N
Independence
Independence High School
Fiber Optic Room
514 5th Avenue SE
Johnston
IP'I'~. ClasSrOom 2
6450 Corporate Drive
Mapleton
Maple Valley H.S.. Room 147
410 South 6th
Ma~uoketa
Maquoketa High SCI~3Ol
Alternative High School Buitding
600 Washington
Marshalltown
iowa Valley Come· Coltage
Continuing Ed. Center. Room 806
3702 S Center Street
Mason City
North Iowa Area Comm. College
Career Buildrag 128
500 College Dnve
Ottumwa
Indian Hills Comm. College
Advanced Tech. Ctt. Room 107
' 525 Grandwew Avenue
Pella
Canb'al College
Geisler LJbra~, Room 204
812 University
Red Oak
Southwestern Come College
Red Oak Canlet. Room lt6
2300 4th Sleet
Sac City
Sac come HS. Rooms 151-152
300 S 11th Street
SIbley
Sibley High School. Room 128
120 11th Avenue NE
Slgoumey
Sigoumey H,gh School
Talecommunicatioos Room 201
907 E Pleasant Valley
Wapello
Wapello High School
Fiber Optic Room
501 Buchanan Street
Winterset
Wintersat High School
Fiber Optic Roere
624 W Husky
{City
Leasue members $40 x = S
Leasue non-members $5o x = $ __
Please notify the LeaSue offi¢s of any
ac.r. esslhi[iry or tlistar~ acc=mmodacions required.
Please ic[entify a contact person ~esgonsible fo~ the 5nforma-
~on ~nc[udec[ in t~Le r~jis~a~o~.
Ketum this earti anti the appropriate fee to the Iowa Leasue
of Ci~ Attn: x996 Lesi~latlve Day, ~Iz Sixth Awnue/
Su{te ~¢o% Des/v~nes~ LA ~o3o9-4a~2
9:30 ' 9:~ a.m.
I0:I~ - IL a.m.
a.m. - Noon
/xloon - ]:30 p.m.
]:30 -:IS p.m.
z:z$ - 3 p.m.
3- 4 P.m.
4- $p.m.
Lesis[ative, Day
Ke~strador~
How a bill becom~ ~w tan
offki~l
We~e
~d~ss
Iowa G~cra[ ~bly
~d~ by ~pm~aCio~ cMi~ of
~a G~a[ ~semb~y
Ran
Hot ~ue
~m~k ahutt[~ ~ ~pi~[
~p and C~m ~p~on at the
~pito[
PROJECT COST
Melrose 8r=dge
NNVVIDennylEd $1,653.148
Melrose Ave Paving. Bridge to Hawkins
NNVV/Denny/Ed
Burlington/Gilbert Intersec~on $645.617
Jeff/Ed
George/Oakcrost Slorm Sewer $70.000
Dan/Rob
Melrose West Paving Improvements $2,691.386
Shlve~KIm/Rick
First Ave. Muscatine to D St $800.000
Groan/Rob
Soccer Sffe Access Rd $132,000
Rob/Steve
ADA Curb Ramps $184.585
Jeff
Abbey Lane Sanitary Sewer $880.000
MMS/Da~/Rob
Kiwanis Park Storm Sewer $338.000
MMSIDanRob
Leechate Force Main & Gravity Sewer $~48.675
Shiva/Dan
Landfill Cell and Cap $1,400,000
Green/Dan
Highlander Lift Stabon and seni~ary Sewer $405.217
Shoemaker/Rob
Whispering Meadows Slorm Extension $20.000
Jonathan/Rob
South Gilbert Storm Sewer $100.000
MMS/Jonathan/Ed
Iowa River Trail. IMU Bddge to Iowa Ave $200,000
VJ/R~ck/Kim
Madison Street Water Main & Paving $120.000
UoflIB&V
ShamrocldPeterson Storm Sewer $112.660
Jeff
Longfellow Sanitary Sewer Joint Sealing $50,000
Shiva/Rick
Pain Road Storm Sewer $60.000
DardEd
Zimansky Sanitary Sewer $12.400
Landmark/Danny
Silurian Wells SW-1. SW-2 $326.400
Chuck/Green
Jordan Well JW-1 $324,200
ChucldGreen
Ground Storage Reservoir $75.8.]50,0~
Chuck/Green
Raw Water Piping $1.275.500
Chuck/Green
Iowa River Dam Improy. $686,200
Chuck/Green
Silunan Wells SW*3.SVV4. Jordan Well, Upper Terminus $456.600
Chuck/Green
W~lliams Bros. P~peline $607.000
Chuck/Green
Pond Stabilization & Site $464.500
ChucJ'JGreen
North Corridor R~er Sanitary Sewer $478.400
ChucfidGreen
South River Corridor Sewer $17.054.000
Chuck/Stanley
South River Corndot L~ Station $5,558.000
Chuck/Stanley
NON-CONSTRUCTION
Flood Map Revisions $140,000
Shiva/Rick
Landfill Ground Water M0nitodng $30,000
Green/Dan
GIS
Research
Design Standards
MAJOR CALENDAR YEAR '97 PROJECT FOR CONSTRUCTION
MELROSE AVENUE - HAWKINS TO BYINGTON
FIRST AVENUE - BRADFORD TO MUSCATINE
WATERFRONT DRIVE - NORTH OF STEVENS DRIVE
SCO'FI' BOULEVARD TRUNK SEWER
IAIS RR STORM SEWER - SEVENTH AVE TO FIRST AVE
SOUTH SYCAMORE REGIONAL STORMWATER MANAGEMENT FACILITY
SANDUSKY/SOUTHGATE STORM SEWER
SOUTH RIVER CORRIDOR SEWER
SOUTH RIVER CORRIDOR LIFT STATION
CURB RAMPS
ASPHALT RESURFACING
WILLOW STREET RECONSTRUCTION AND STORM SEWER
ACT/HWY 1 INTERSECTION IMPROVEMENTS
SOUTHGATE AVENUE EXTENSION
BROOKSIDE DRIVE BRIDGE
MELROSE RESURFAClNG - HVVY 218 TO CITY LIMITS
LANDFILL WIND BREAK / SCREENING
IOWA RIVER TRAIL - BURLINGTON TO STRUGIS FERRY
SUMMIT STREET BRIDGE
IOWA AVENUE STREETSCAPE
WILL BEGIN THE DESIGN OF THE FOLLOWING IN '1996:
SYCAMORE - BURNS TO CITY LIMITS
WOOLF AVENUE RECONSTRUCTION
RIVER STREET RECONSTRUCTION
EAST WEST ARTERIAL - NORTH SIDE - PHASE I
EAST WEST PARKWAY - SYCAMORE TO DETENTION BASIN
SCOTT BOULEVARD EXTENDED - PHASE 1
FY 98 LANDFILL CELL
1998 ASPHALT RESURFACING
1998 CURB RAMP PROJECT
DODGE STREET IMPROVEMENTS - GOVERNOR STREET TO DUBUQUE ROAD
FOSTER ROAD WEST OF DUBUQUE STREET
WATERFRONT DRIVE NORTH OF SOUTHGATE AVENUE
HAFOR CIRCLE STORM SEWER
City of Iowa City
MEMORANDUM
Date:
February 23, 1996
To: City Council
From: City Manager
Re:
Material in Information Packet
Copy of a letter to Mayor Novick regarding upcoming lecture entitled "The Manufactured
Crisis in Public Education."
7 79
Copies of letters from Mayor Novick to:
a. Area legislators regarding the proposed increase in the transit levy.
b. Board of Supervisors regarding Fringe Area Agreement.
780
Memoranda from the City Manager:
a. Renewal of Annual Concrete Contract.
b. Near Northside Business Association.
Memorandum from the Transportation Planner regarding a proposal to amend the JCCOG
Arterial Street Plan.
7
Memorandum from the City Clerk regarding summary of the Council Work Session of February
13, 1996.
7 g5
Minutes of the Neighborhood Council meetings of November 5, 1995, and January 17, 1996._.~)_~
Copy of a letter to the Mayor of University Heights from the Director of Planning and
Community Development regarding an appraisal of the Neuzil tract.
Copy of a letter to the Greater Iowa CiW Housing Fellowship and Robert Burns and Associates
from the Community Development Coordinator regarding use of FY96 CDBG funds.
Copy of an article from Council Member Dee Norton entitled "The Need for Aged Buildings." '7 (~ _
Copy of an article from the February 15, 1996, issue of ICON entitled "Watching for Merging
Traffic,"
Copy of a news release from the Iowa City Water Division.
Copy of a news release from the Office of the County Zoning Department. 7~
Copy of the Free Lunch Program Newsletter. 7~
COpy of "The Safety Not."
Agenda of the February 22, 1996,-formal meeting of the Johnson County Board of
Supe isors.
790 _
bJ~packet
Information Packet
February 23, 1996
page 2
Information for the 2/26/96 Conference Bd. meeting. ~7~
Memo from the City Manager regarding being out of the City. '7~
Memo from Council Member Novick regarding Transit Issues.
Memo from Shirley Wyrick, President of Arts Iowa City.
Agenda for 2/27 Bd. of Supervisors meeting.
Copy of letter from Aquadrill regarding Iowa City Water System Improvements Project.
Memo from PCD Dir. regarding Burlington St./Gilbert St. Intersection Improvement Project.
Memo from City Mgr. regarding pending development issues.
Memo from City Mgr. regarding Multi-Year Contracting-Seats.
Memo from City Mgr. regarding Assisted Housing.
Memo from City Arty. regarding City Assessor's Office: A creature of state law.
February 22, 1996
Mrs. Naomi Novick
Mayor of Iowa City
Civic Center
410 E. Washington Street
Iowa City, IA 52240
Dear Mayor Novick:
On Monday afternoon, March 4, at 3:30 P.M., Dr. David C. Berliner will be
giving a lecture at ACT entitled "The Manufactured Crisis in Public Education." Dr.
Berliner is Professor of Curriculum and instruction, Professor of Psychology in
Education, and Regents Professor of Education at Arizona State University.
Dr. Berliners lecture is open to the public and will be held in the cafeteria of the
ACT Lindquist building. We at ACT would appreciate your disseminating the attached
announcement to your staff and others who might be interested.
Thank you.
Sincerely,
Richard Sawyer
Asst. Vice President
Measurement and Statistical Research
RS/sjl
Enclosure
2201 North Dodge Street, P.O. Box 168
Iowa C~. Iowa 52243-0168
(379) 337-1000
February 20, 1996
The Honorable Mary Neuhauser
3485 G. Richard Circle SW
Iowa City, IA 52240
Dear .~ e~'~or
CITY OF I0 WA CITY
We urge you to support the increase in the transit levy from $.95 to $1.05 per $1000 assessed
property value. This money can be vital to our future operation of a city transit system.
Iowa City operates a fixed route transit system and contracts both with Johnson County SEATS
and with a local taxi operator to provide paratransit service. As we discuss the City's FY97
budget and our 3 year financial plan, we are spending a very high propoRion of our time
discussing how to change our transit system. Federal funds for operations have been cut and
are predicted to decrease to zero in FY99. So we will have to raise fares and cut some
service. This may cause a decrease in riders, and we will have to deal with that in next year's
budget. We all know that our operation of transit cannot continue as in the past.
Wrthout an increase in local funds, we are predicting a $80,000 deficit in the FY99 transit
budget. A 10¢ increase in the transit levy would allow us to levy approximately $158,000 more
in 1999. Based on this, we have a choice to levy less than $1.05 or to decrease the amount
that we transfer from the general fund. Just having that option would be a big help to all Iowa
municipal transit systems.
We appreciate your help on this issue.
Sincerely,
Naomi J. Novick
Mayor
mdexlm~novi2-20
February 23, 1996
CITY OF I0 WA CITY
Don Sehr, Chairperson
Johnson County Board of Supervisors
P.O. Box 1350
Iowa City, IA 52244-1350
Dear Don & Members of the Board:
The City Council has received your letter of January 18, 1996, regarding the Johnson
CounW/Iowa City Fringe Area Policy Agreement. We discussed your proposal at a work
session on February 20. The Council concurs with points 1, 2, and 5 in your letter. We
believe that it is necessary to clearly defttie what is meant by the clustering concept in item
2 and that we need to agree upon some criteria for review of any "appeals" in item 5. We
would suggest that the "appeals board" consist of Planning and Zoning Commissioners as well
as Board and Council representatives.
The areas in which we have not reached agreement are those areas addressed in numbers 3
and 4 of your letter - Areas B and C. The Council feels that it is logical and in the best
interest of the people of Johnson County, including Iowa City, to direct growth in Iowa City's
two-mile area to a part of that area and not open the entire fringe to the development you
suggest. Since the north area, Fringe Area A including the North Cor?idor, has for years been
the designated growth area for Johnson County, we accept and endorse your proposal for
Fringe Area A. However, we believe that in Areas B and C development should take place
within the growth area of Iowa City and that outside that growth area agricultural use should
dominate. We are not advocating any downzoning; any property currently zoned RS or a
designation other than A-1 would remain at that zoning designation, and the property owners
would enjoy all the rights of those zones.
I am hopeful that we will be able to reach agreement on these important land use issues and
can formally adopt a revised Fringe Area Policy Agreement in the near future. It is our
understanding that this agreement would be in effect for a period of three years, at which
time both bodies would consider an extension of the agreement or adoption of amendments.
The Council believes that since our County continues to grow, the more frequent evaluation
of our agreement will be important.
410 EAST V/ASHINOTON STREET · IOWA CITY. IOWA 52240-IE26 o [319! 3Sg~-$000 e FAX (319) 3~6-$009
Don Sehr & Board of Supervisors
February 23, 1996
Page 2
As soon as we receive some response from you, we will direct our staff to revise the text of
the agreement in accordance with the principles outlined above. I am sure that we all look
forward to an early resolution of this matter.
Sincerely,
Naomi J. Novick
Mayor
City of Iowa City
MEMORANDUM
Date:
To:
From:
Re:
February 21, 1996
City Council
City Manager
Renewal of-Annual Concrete Contract
We renewed our current annual contract with Iowa City Ready Mix for concrete. Iowa City
Ready Mix requested a 2.8% increase over the FY95 bid of ~ 137,000. The 2.8% request for
increase is due to materials. No increase due to labor has been requested. Operating funds
are budgeted and available for this contract.
City of Iowa City
MEMORANDUM
Date:
To:
From:
Re:
Februa~j 20, 1996
City Council
City Manager
Near Northside Business Association
Recently, David Schoon represented the City at an informal meeting of business owners in the
Near Northside. Attached is a copy of their minutes. They appear interested in forming their own
association and the purpose of the meeting was to serve as a brainstorming session.
We will be working with these folks in order to pursue their interest. If you have any other
suggestions or ideas that may be of assistance to either the association or staff, please let us
know.
Attachment
bj~nns
- 02/07/~996 ~1:10
31 93374124
AL ~ ~_~NATIVES
PAGE 01
The "What should our name be?" Business Association
A~t~cts
Altemative,~
Altcmalives
RNetside Theater
Riverside Theater
Riverside Theater
Holland Law Office
Gilpin Paint & Ghaa Inc.
City of Iowa City
Je~i Palermo
Janelie 1%mi8
Robin Butler
Reu C~
~ody Hovel~d
P~ S~
Jae Ho~
Pat ~p~
~a~d Schoon
339-7512/358-9170
358-9617
337-41241 ~ same
337-4124/~ax ~.
33a-76~ ~ ~e
338-767~ ~ ~e
338.767~ ~ ~e
35~331
338.7573/33~7742
35~S73~/356-5009
What follows are notes from the first meetin8 of a developin8 Business Association. The
first me.,etin8 8erierally comisted of discussing possible reaso~ for laving a Business
As,moclafion and what the individual members wish to see the Association accomplish. All
agreed tlat the AssociaIion v411 be an action.driven organization. ONe don't like goiug to
meetings md not accomplis~g aay~bins...)
L Rea.qolla for h0v{ng_a Business/kssociatiou ~.4om Breinaonuing Ideas... (1) ~cr~ n~orh~d ~o~fion ~ the mo~ ~St ~ ~y
(2) P~ tOg~ a n~borho~ ~ecto~
(3) S~t F~s
(4) ~o~ ~b~to ahow u~en~ o~n~h~ood
[~.
(6) Posm~ ofdo~ the Bu~n~ ~ to~ebqer
(~ Possib~ o~Bugn~ ~dation h~ns
(8) Sid~
(9) Old ~gon
(10) C~ge p~pl~s
(~) ~
p._~])iscusR{On Of Olin. hal Near!~orth,~ide Business Association
Valat did it do and wlmt-if any--chatter did it have?
- 02/07/~99G 11:10
3193374124 AL¥~TZVES
PAGE 02
HI Whst Stlould Our Name Re?
(1) Northaide/Nca~ Northaid~
(2) Uptown
(3) Northcout/Northsbore
(4) North M.~ket Place [to give an archor Boot to help get people oriented.]
(5) More nsme~ to come...
IV. Wh~t Should O.r B~apha.ls 9e?
(I) ttistoric~l connection to N~h M~kct S~ ~o
(2) ~'s ~ ~O ~sto~ th~ to ~ n~ ~ ~ ~8 up oM photos of
(3) ~er ~sto~ ~a: Su~on's w~ wh~e ~ is; C~ d~ ~
wh~ La P~t~ Paul ~ere's & ~t~ves b; ~e ~s o~ w~ ~
o~ NCS.
(4) ~we ~e so~ ~ ofMstofi~ fi~r wc ~uld po~bly Set bmch~ ~o
"M~ It a Not.de ~t" ~ts · the)
"M~ it a No~idc ~' (Shops)
"~c it a No~de lifo" (Se~)
¥. C~y Of)nw~ Cites lnvolwment with
(1) City can help ~nc~ghborhood needs ~pccLqc |mprovcments
(2) Some block 8rants
(3) Neigtlborhoeds nee~ to identify their own issues/problems
(i} What resion sllould the ~c~6on co~ Shoed we ~ ~e~ ~
{2) Ev~m~y Bu~s ~aUon s~d have m~ on k~ ~
~ups: C~b~ ~ ~n~; Co.tree on Co~u~ N~ ~c.
(3) N~ ~s su~ u t~, 1o~, ~e
(4) Could sm~ bu~ cl~ ~ r~lVa p~j~t ~r us?
JCCOG
m e m o
Date:
February 21, 1996
To:
From:
Iowa City City Council
Jeff Davidson, Transportation Planner
Re:
Proposal to amend the JCCOG Artedal Street Plan for the Iowa City Urbanized
Area: add the extension of Oakdale Boulevard between First Avenue (Coralville)
and County Road W-66 (Dubuque Street extended)
On March 6, 1996, the JCCOG Urbanized Area Policy Board will be asked to consider a
request by the City of Coralville to amend the JCCOG Arterial Street Plan. The proposed
amendment is to extend the planned construction of Oakdale Boulevard in north Coralville
between First Avenue and County Road W-66. At the present time the JCCOG Arterial Street
Plan reflects Oakdale Boulevard terminating at First Avenue. The east end of the i3roposed
street extension corridor is currently within unincorporated Johnson County; however, it is within
the annexation area of Iowa City.
Attached is a staff report which was prepared for the JCCOG Transportation Technical Advisory
Committee summarizing the issues associated with the proposed Arterial Street Plan
amendment. I will attend your February 26 work session to answer any questions you have.
In addition to the Artedal Street Plan amendment at JCCOG, this issue is also being processed
as an amendment to the Iowa City Comprehensive Plan, since the JCCOG Artedal Street Plan
is the arterial street planning element of the Iowa City Comprehensive Plan. It is hoped the two
issues can be resolved consistently: the Artedal Street Plan amendment by the JCCOG
Urbanized Area Policy Board, and the Iowa City Comprehensive Plan amendment by the Iowa
City City Council.
Information has been sent out informing property owners in the area of this proposal. Feel free
to contact me at 356-5252 if you have any questions prior to the February 26 wod~ session.
CC:
City Manager
Director of Planning & Community Development
Attachment
Date:
January 29, 1996
To~
From:
JCCOG Transportation Technical Advisory Committee
Jeff Davidson, Transportation Planner '~//
Re:
Proposal to amend the JCCOG Urbanized Area Arterial Street Plan: add the
extension of Oakdale Boulevard between First Avenue and County Road W-66
The City of Coralville has asked JCCOG to consider an amendment to the JCCOG Arterial
Street Plan. The amendment would extend the proposed Oakdale Boulevard in north Coralville
from First Avenue to County Road W66 (Dubuque Street extended). The proposed amendment
is shown on Figure 1 which also shows all existing adopted artedal street extensions currently
in the JCCOG Artedal Street Plan.
The only portion of Oakdale Boulevard currently constructed is within Oakdale Research Park.
The City of Coralville will begin constructing the segment between Oakdale Research Park and
12th Avenue in 1996. Portions of the Oakdale Boulevard alignment between 12th Avenue and
First Avenue will be constructed in the short-range future (1996-2006) as development occurs
in the area.
Purpose
Coralville wishes to have the segment of Oakdale Boulevard between First Avenue and County
Road W-66 added to the JCCOG Artenal Street Plan for the following reasons:
It will put Coralville property owners in the area on notice that as property is developed,
right-of-way for the proposed artedal street will need to be reserved.
It will require the governmental agency which controls the eastern end of the corridor
(currently Johnson County) to reserve adequate right-of-way for Oakdale Boulevard as
property is redeveloped.
It will allow federal funds to be expended on the construction of Oakdale Boulevard.
Federal funds may not be expended ~f the proposed street extension is not included in
the JCCOG Arterial Street Plan. This requirement ensures that artedal street
extensions are planned in conjunction with an urbanized area-wide process that takes
into consideration all ~mpacted governmental units and members of the public.
11711171lt17 'lTlTTIT
FOLLOWlibel I$ '-~ "~ "~
I~S~I' DOC, UNIENT AVAILABLE
posed for
i!
COUR!
Figure 1
ADOPTED
STREET EXTENSIONS
JCCOG Ar~eri~z~ Street Plun
Effective 8124 94
~, "' 'T--~-" n
Iowa City Urbonized Area I JCCC~
ArterlaI-Exp*'esswoy Street SystemJ ~
,¸i
3
Coralville-Iowa City Annexation Agreement
In 1994 the c~ties of Coralville and Iowa City entered into an agreement establishing authority
~n the overlapping two-mile extratemtodal review area between the two cities. As shown in
Figure 2, a boundary line was established governing each city's nght to review county
rezonings and subdiwsions, as well as designate future annexation areas. Coralville retains
authority west of the dashed line, and Iowa City east of the line
The extraterritorial review/annexation line is predicated on the ability of each community to
serve the area with sanitary sewer service. In the area west of the line. Coralville can provide
sanitary sewer by gravity flow to a lift station and force main located just west of First Avenue.
The area to the east of the line flows into a drainage area more appropriately served by Iowa
City.
Comprehensive Land Use Planning
Cora/ville. The City of Coralville has recen{ly amended its Commanity Plan to more specifically
address the north Coralville area. As shown in Figure 3, the area east of First Avenue is
intended for a mix of Planned Low Density Residential and Planned Low Intensity Commercial
development. Due to the presence of sensitive environmental features, there will also be
substantial areas of open space. Oakdale Boulevard will be a major feature of this area, and
there have been standards and guidelines established (Figure 4) for development which abuts
Oakdale Boulevard. The City of Coralville has indicated that property owners in this area are
interested [n redevelopment, and it is anticipated that redevelopment of the area will occur in
the short-range (1996-2006) future.
Iowa City. In the short-range future the City of Iowa City does not plan to annex property north
of their new water treatment plant site. Iowa City has an undesignated 700 acres of sanitary
sewer capacity north of their current corporate limits. This limit is due to capacity constraints
downstream in the dyer corridor trunk sewer. Any redevelopment of property in the vicinity of
the proposed Oakdale Boulevard-W66 intersection in the short-range future will likely occur in
umncorporated Johnson County at rural densities.
Johnson County, Two-thirds of the proposed alignment of Oakdale Boulevard between First
Avenue and County Road W66 is currently in unincorporated Johnson County. This area is
zoned for residential development. County zoning officials have stated that if this amendment
to the JCCOG Arterial Street Plan is approved, they would attempt with any redevelopment
proposal to reserve adequate right-of-way for the proposed Oakdale Boulevard extension.
Construction of the proposed artedal street in unincorporated Johnson County is unlikely, but
if constructed it would be as a rural cross-section highway, similar to County Road W66.
Subdivision of county property in the proposed Oakdale Boulevard corridor is subject to
approval by City of Coralville or the City of Iowa City. There is the possibility that the proposed
totersection of two arterial streets (Oakdale Blvd/VV66) may be proposed for rezoning to allow
for commercial development in the county. The rezoning would not reqmre approval by the City
of Iowa City, although any subsequent commercial subdiws~on would.
FOI. LOWINGI 18 '~ "~
BEST DOCUMENT AVAILABLE
L
I annexation agreement
/-
-~ JccoG
FOLLOWINO 18 -~ -t~ '~
DOCUMENT AVAILABLE
Please note: this is a reproduction of a color figure. Contact Jeff Davidson if you would like the
color version
""-"'- ~" u~q~o. ~sTmo LA~o USE
~ ' i ' ~ ~'~'~)
.~"' .~ . ~: "' ~, ...~
2, , .:' :
:". I,,oms,o Z ~
~ J £LEMAI~rARY t ~v~c ~mw* ~v
LAND USE A~END~ENTS IA~g~sl 2g, I ~95)
LaD USE STUDY J
COreLLE, IOWA i~S~a?E~ . , ~ '..
Figure 3 ~..:
Figure 4 6
Excerpt from Coralville Community Plan
A. PURPOSE:
Establish design standards and guidelines for development along the Oakdale Boulevard
colder to protect the publ{c's health, safety, and welfare, to minimize the impact of the
boulevard on the surrounding residential neighborhoods, and to insure the physiCal and visual
resources and aesthetics of the neighborhood are presen, ed and enhanced.
B. DESIGN STANDARDS:
The following standards apply to the development of Oakdale Boulevard and to all developn~nt
abutting the fight of way of the boulevard:
1. A minimum 100' boulevard nght-of-wsy for the four (4) lane undivided sacben.
2. A minimum 8' wide sidewa[k,/trail along the south side of the boulevard, between the
Oakdale Research Park and Dubuque Street.
3. A m{nimum 4' wide sidewalk along the north side of the boulevard, between the Oakdale
Research Park and Dubuque Street.
4. A minimum 50' resibenUal building setback from the boulevard rtght~3f. way.
5. A minimum 35' commercial building setback from the boulevard ~ght~f-way.
6. A mmimum 25' parking setback from the boulevard right-<If-way for al[ developmenC
7. A minimum 25' fence or screen wall setback from the boulevard right-of-way.
8. A minimum 25' sign sstbac~ from the bouleva,'d nght-of-way.
Boulevard access shall be limited to public streets serving residential neighbotho~ls and
pdvats drives serving commercial and reSidential developments not less than five (5)
acres in size.
10. No boulevard access shall be cJoser than 250' to an ntbrsecUon curb line.
11.
Where arterial and collector streets intersect the boulevard, raised, landscaped medians
shall be constructed ~n both intersecting streets to facilitate safe conveyance of vehicular
and pedestrian traffic. A leftohand turn lane shall be provided in arterial streets.
C. DESIGN AND PLANNING GUIDELINES:
The following design and planning guidelines are intended to facilitate the orderly planning and
consideraUon ot propcsals to develop along the boulevard right-of-way
1. Where residential development abuts the boulevard right-of-way, every attempt shall be
made to s~ta and onenl buddtngs to maximize safety. pnvacy, and aesthetics.
Parkrag and service areas shall be scmaned from view. In both residenbal and
commercial areas, screening shall be accomplished using a combination of landscaping,
earth berling and architectural sereorang. Architectural screens shall be compa~bta in
detail and matanal w~th the associated architecture.
The boulevard right-of-way should be perceived as a part of the community open space
system. Pedesthan connections tram res~denltal open spaces to parks and to walks and
trade along the boulevard should be encouraged.
Street and pedes~an bghting, s~gnage. pavement materials, and other detailed tJ'eatrnents
of public improvements along the boulevard shall express a consistent and unified design
theme.
7
Traffic Service and Roadway Impact
The extension of Oakdale Boulevard between First Avenue Coralville and County Road W66
will impact traffic conditions on two existing street corridors: First Avenue/Highway 6 in
Coralville, and Dubuque Street/County Road W66 in north Iowa City.
First Avenue Coralville/Highway 6. The JCCOG QRS-11 traffic analysis model was used to
assess the potential impact of extending Oakdale Boulevard according to the proposed
amendment. Existing traffic service vanes in this corridor, from under capacity on First Avenue
north of 1-80, to beginning to exceed capacity on First Avenue between 1-80 and Highway 6,
and ovemapacity on Highway 6.
Long range (20-30 years) forecast traffic conditions show projected traffic volumes increasing
to well over capacity on First Avenue. The extension of Oakdale Boulevard results in only
minor diversion of traffic off of First Avenue and Highway 6; slightly roore than 1%. The model
results indicate that whether or not Oakdale Boulevard is extended will not be a significant
determinant'of traffic conditions on First Avenue. First Avenue will be much more significantly
impacted by commercial traffic generated from 1-80. Oakdale Boulevard will also not
significantly impact future Highway 6 traffic volume.
Dubuque Street/W66. Dubuque Street south of Park Road was reconstructed in the 1980s
and is in very good condibon. There are at least 20 years of useful service life remaining in
the existing pavement. Capacity of this segment is adequate for current traffic volumes. In the
short term (1996-2006) capacity constraints are projected in the area between Kimball Road
and Chumh Street, becoming more severe (V/C greater than 1.4) in the long range (20 year)
forecast. Roadway capacity in this segment would be enhanced by the construction of left tum
lanes at the intersection of Dubuque Street and Church Street, but this cannot be accomplished
within the existing right.-of-way.
Dubuque Street between Park Road and 1-80 is in relatively good condition. The southbound
lanes have no sedous deficiencies forecast in the short term with regular patching and crack
filling. The northbound lanes are older, and within five years should be milled, overlayed, and
drainage improved. This would extend the pavement life of the northbound lanes approximately
ten more years. Traffic capacity is adequate in this segment for existing and projected
volumes.
County Road W66 north of 1-80 was widened to twelve foot lanes and resurfaced in 1985. This
work was done in conjunction with replacement of the Butler Bridge over the Iowa R~ver. The
~oadway pavement should be adequate for at least ten years with regular maintenance.
Existing capacity ~s adequate, w~th forecast traffic bnnging County Road W66 to slightly over
capacity conditions
The traffic analysis model cannot be used to predict future traffic levels w~th an absolute
degree of accuracy. Oakdale Boulevard is being constructed as a two-lane arterial street.
consistent with long range traffic projections in the 3000 to 6000 vehicle per day range. This
volume of traffic is consismnt with other arterial streets on the fringe of the community Right-
of-way w~11 be reserved for possible future expansion to a four-lane street.
Some percentage of Oakdale Boulevard traffic will impac~ Dubuque Street and County Road
W66 if Oakdale Boulevard is extended east of First Avenue. However, this will be a small
percentage of overall traffic growth in the Dubuque Street/W66 corridor. For example, long
range traffic projections for Dubuque Street between 1-80 and Park Road are for traffic volume
to increase by approximately 11,000 vehicles per day. Diversion from Oakdale Boulevard could
possibly add 1,000 to 2,000 vehicles per day, an increase of 14% over projected traffic
volumes. This will not create a significant difference in future volume/capacity conditions in the
Dubuque Street/W66 corridor.
Public Input
Consistent with the JCCOG transportation planning public input policy, the proposed
amendment to the JCCOG Arterial Street Plan will be circulated for public comment. Area
groups and organizations will have the opportunity to comment on the proposed extension of
Oakdale Boulevard. This input will be made available to the JCCOG Urbanized Area Policy
Board prior to their consideration of adding the proposed street extension to the JCCOG
Arterial Street Plan.
Level of Analysis
The issue currently under consideration is a planning level analysis. If a decision is made to
amend the JCCOG Artedal Street Plan accordingly, then a more detailed alignment study
should be undertaken to identify a specific right-of-way for Oakdale Boulevard. This would
appropriately be a joint undertaking of Coralville, Iowa City, and Johnson County.
Attachment
City of iowa City
MEMORANDUM
Date:
February 21, 1996
To:
Mayor and City Council
From: City Clerk
Re:
Council Work Session, February 13, 1996 - 6:00 p.m. in the Council Chambers
Mayor Novick presiding. Council present: Novick, Kubby, Lehman, Norton, Thornberry,
Vanderhoef, Baker (6:35 p.m.). Staff present: Arkins, Helling, Woito, Karr, Franklin,
Davidson, Fosse, Winstead, Robinson, Schoon. Tapes: Reel 96-25, All.
Meeting transcriptions are available in City Clerk's Office upon request.
REVIEW ZONING MATTERS:
Reel 96-25, Side I
PCD Director Franklin presented the following Planning and Zoning items for discussion:
Setting a public hearinq for February 27 on an ordinance amending Title 14, Chapter
6, "Zoning," Article H, "Industrial Zones," to allow the outdoor stora¢le of recvclable
materials in the I-1 zone as an accessorv use to a recvclin.q processin.q facilitv bv
special exception.
Setting a public hearing for February 27 on an ordinance amending Title 14, Chapter
6, "Zoninq," to allow temporary real estate sales centers in residential zones.
Kubby requested feedback from neighborhood associations regarding the ordinance to
allow temporary real estate sales centers in residential zones.
Setting a public hearing for Februarv 27 on an ordinance amending the Conditional
Zoning Agreement for the D&L Subdivision, located southeast of the intersection of
Highwav 1 and Sunset Street, to eliminate the reguirement to provide access to
property to the south.
Public hearing on an ordinance amending Title 14, Chapter 6, entitled "Zoning," Article
K, entitled "Environmental Regulations," Section 1, entitled "Sensitive Areas
Ordinance," Subsection I, entitled "Steep Slopes," to allow consideration of
development activities within areas containing previously altered slopes.
City Attorney Woito provided information regarding judgment of altered slopes and
incorporating the definition of altered slopes. Franklin requested that Council continue
the public hearing to allow for language changes to the proposed ordinance amend-
ment.
Public hearinq on an ordinance amendine the Zonino Chapter by aPproving a Sensitive
Areas Development Plan and channing the use reeulations from PRM, Planned Hieh
Density Multi-Family Residential Zone, to PRM-OSA, Planned High DensiW Multi-family
Residential - Sensitive Areas Overlay Zone for a 0.32 acre property located at 517 S.
Linn Street (Kidwell/formerly 521 & 515 S. Linn).
City Attorney Woito and Chris Stephan, MMS Consultants, provided design
information.
Ordinance amendinq the Zonin~ Chapter bv chan(lin(I the use reclulations of an
approximate .3 acre propertv located at 1500 Sycamore Street from RS~5, Low
Density Sinele-Familv Residential, to CO-1, Commercial Office. (4C's/Second
consideration)
Ordinance amendine the Zonin(~ Chapter bv chan.qinQ the use reoulations for a .5 acre
13roDertv located at 840 Cross Park Avenue from C0-1, Commercial Office, to CC-2,
Communitv Commercial. (Sunblad/Second consideration)
TAX ABATEMENT - CITIZEN BUILDING:
(Agenda Item #12)
Reel 96-25, Side 1
Economic Development Coordinator Schoon and City Attorney Woito provided information.
FIRST AVENUE AND MUSCATINE RECONSTRUCTION DESIGN:
Reel 96-25, Side 1
City Engineer Fosse, Engineer Winstead, City Forester Robinson, and Transportation Planner
Davidson provided information.
Vanderhoef requested that the First Avenue and Muscatine reconstruction design be
reconsidered and scheduled for further Council discussion.
Meeting adjourned at 7:30 p.m.
NEIGHBORHOOD COUNCIL MEETING
JANUARY 17, 1996
PRESENT:
Jane Klitzka, Grant Wood Neighborhood Association
Mary L~wis, Grant Wood Neighborhood Association
Pain Ehrhardt, Longfellow Neighborhood Association
Kathy Sans, Goosetown Neighborhood Association
Sally Crowe, Penny By/no Neighborhood Association
Eleanor Steele, Northside Neighborhood Association
David Dawes, Pepperwood Neighborhood Association
IL J. Winkelhake, ChiffofPolice
Marcia Klingaraan, Neighborhood Services Coordinator
Karla Twodt, Neighborhood Services Intern
Dec Norton, City Councilor
LOCATION: Iowa City Recreation Center, Meeting Room A
Marcia Klingaman introduced the Chief of Police, R. J. Winkelhake to present information on the
Neighborhood Policing Program. ChiefWinkdhake explained that Iowa City received a grant in
1994 which provided funds to be used for community policing. Six new officers were hired with
the grant money. The chief explained the goals of neighborhood policing. Community policing
allows the officers to work with a neighborhood, build wast with the residents, and stop crime
before it occurs. The program gives officers more time to attend the neighborhood association
meetings and learn the concerns and fears of the neighborhood. Because residents often emphasize
different issues than police officers, community policing allows the officers to learn what issues are
important to the people. Other advantages of neighborhood policing include lower perceptions of
fear, an improved quality of life, and a better understanding of what police do. The emphasis of
neighborhood policing is preventing problems rather than responding to problems. Toward this
end, the officers can help teach crime prevention to the residents of the neighborhood. Officers are
concerned that neighborhood policing will be sot~ on crime, since they probably will not make as
many arrests. They are also wonder how they will know the program is working. Chief
Winkelhake emphasized that the focus on crime prevention makes it more difficult to determine the
r~ults of the program, but offers a more efficient use of true.
In response to questions, Chief Winkdrake explained that there will be four districts of community
policing. The program will begin on the southeast side oflowa City Officers are currently in
tmimng, and will begin around mid-April. Five officers will cover each district so one of the five
officers should be on duty the majority of the time. The other three beats will begin anytime
between April, 1996 and January 1, 1997.
Minutes from the November 15 meeting were discussed and approved. Marcia Klingaman stated
that the City is working to develop a process to inform neighborhoods about zoning procedures and
to provide education about what the different zones permit.
Pam Ehrhardt from the Longfellow Neighborhood Association gave an update on the four
Longfellow PIN grant projects. The trec planting commattec submitted a list of trees and potential
planting sites to the city forester. Some sites were not possible because of limited planting area or
utilities in the right of way, so the cornmittee is askiag privat~ homez~wncrs for permission to plant
tr~s on their property. Planting will occur when weather permits. The committ~ anticipates
using the allotted grant mon~ orS1000. The Ralston Cre~k stabili~aion project report followed.
The area along Ralston Creak has b~n designated public open space. The commit~ has hired a
consultant for the pr¢l'uninmy plan, and has m~t with Terry Treeblood and the electric company.
They hope to have the plan approved by the neighborhood at the February 13 me~ing and proc~cl
in the spring. Volunt~rs, Eagle Scouts, and stu&nts will provide the labor. They plan to use all
$5000 allotted to the project. The toilet rofitting project committ~ has wri~n the guidelines,
which will be inchded in the newsle~tter. They will choose five households for the proje~ and will
use the allotted $500. The load testing project is compk~xt and all the funds havo been spent. The
February meeting of the Longfellow Association will include a report from the consultant workin8
on the historical survey in the neighborhood. Pain expressed concern with a potential traffic
incrinse resulting from the housing d~v¢lopm~nt on the sit~ of the ADS property.
David Dawes of the Pepperwood Neighborhood Association stated that a current focus has been
the new group home under construction on Birch Street. It is owned by Hillcrest Family Services
and will house five residents. Due to the high concentration ofgreup homes in the area, the
neighborhood is planning to address the City Council at some point. The Pepperwood Association
had a meeting on January 9 and discussed the Birch House, as well as PIN grant ideas and an
upcoming survey. The agenda for the January 9 meeting included a presentation by Bob Miklo and
Melody Rockwell regarding the South Area Study. The neighborhood has some ceneerns
regarding development, and hopes active dialogue will eliminate problems. Rick Fosse discussed
the storm and sanitary sewer projects, which will both occur in the summer of 1997. Sandusky
will be closed t~mporarily, causing some traffic problems. An informal meeting, held on January
16 discussed the specifies of the neighborhood survey and also decided to pass out the surveys door
to door and pick them up in the same manner in an attempt to increase the rate of response.
Kathy Jam represented the Goosetown Neighborhood Association. Althongh she had nothing to
report, discussion ensued regarding concerns about the historical district, as well as unclear
boundaries between the Northside Neighborhood Association and the Goosetown Neighborhood
Association.
Mary Lewis and Jane Klitzka from the Grant Wood Neighborhood Association reported on their
PIN grant project. They have $5000 to plant trees and shrubs in Whispering Meadows Wetlands,
and are purchasing the trees and shrubs from Iowa City Landscaping. Terry Robinson reviewed
their selections, and recommended more shrubs be purchased, as shrubs shelter more wildlife. The
Park and Recreation Deparanent offered staff and equipment to help with the planting, and the City
will dig holes for the trees. The Iowa City Credit Union has been asked to sponsor tee shins for
the first 50 volunteers who come. Planting will occur sometime in April or May. The next meeting
of the Grant Wood Association will be February 1. A newsletter is going out next week, and will
include a survey in an attempt to get more volunteers for the various endeavors of the association.
Mary and Jane reported that traffic speed on Lakeside between Hollywood and Union has been a
problem. Officer Reynolds has stopped many ears, and has made a drug bust in the process. Jane
Klitzka reported that the East Loop bus route is doing well. The number ofhders has increased,
and the drivers are flexible to changes in the student schedules.
Eleanor Steele of the Northside Neighborhood Association stated that new members were elected
to the board in December, so this has been a period of transition. The association will be meeting
soon to discuss their action plan, including parking, traffic, and over-occupancy problems. They
2
have been involved with the reque~ to increase the allowable number of roomers in the RNC
zones. The neighborhood feels this will negatively impact the zone that the neighborhood worked
so hard to e~ablish. Eleanor stated that the tr~ planting for their PIN grant project will occur on
or around Arbor Day.
Sally Crowe from the Penny Bryas Neighborhood Association stat~ that the/have m-formed a
committee to address the illegal parking problem. They have also drag~ a lelier concerning
inaeeessibihty problems to Willow Creek Park. In addition, dog poop has been a problem in
Willow Creek Park. There is some speculation that the problem arose because the City removed
most of the trash cans, leaving only two at the shelter. Various solutions were suggested: Sally
merrtionsd that in Switzerland, there are rolls of plastic bags on street signs so ~hat p~opl¢ can
clean up a~r their pets. Another suggc~ion was that signs throughout the park might provide a
reminder to peepl¢ to clean up the dog poop. Putting the trash cans back may also salvo the
problem, however, there may be a problems with the City trucks being able to reach the trash cans.
Marcia Klingamun agreed to talk to Terry Treebleed about the problem.
Marcia Klingaman gave an update on the Scott Park Improvement Project. The Friendship
Neighborhood Association is meeting with Terry Treeblood to discuss playground equipment for
the park.
The Neighborhood Council discuss~l about the possibility of increasing neighborhood involvement
in the city budget. Dee Norton suggested that the neighborhood associations compile a list of
budget concerns to submit to the City Council.
Marcia stated that she will soon be hooked up to Interact on her computer and that information
could then be sent via e-mail to the neighborhoods to reduce paper waste. Those wishing to
receive packets in this way can give Marcia Klingaman their e-mail addresses.
Dee Norton announced that the Planning and Zoning Commission is taking applications for new
Commission members. Various other advisory boards to the City Council also have openings,
including the Human Rights Conmssion and the Civil Service Commission.
Marcia Klingaman reported that the City of Iowa City will be delaying the census until next ~all
due to the fademl budget crisis.
Pain Ehrhardt and the other members of the Neighborhood Council applauded the efforts and
patience of Marcia. David Dawes expressed hope that PIN grant funding will continue in the
future. Marcia mentioned that a sununary report will be presented to the City Council to show
how valuable the PIN grants are to the neighborhoods.
February 21, 1996 was decided upon as the date for the next Neighborhood Council meeting. PIN
applications are due on March 1, 1996.
3
NEIGtlBORItOOD COUNCIL MEETING
NOVEMBER 15, 1995
Marcia Mekies, Ty'n cae Neighborhood Association
Jane Klitzka, Grantwood Neighborhood As~q. ation
Mary Lewis, Grantwood Neighborhood Association
Leslie Gay, Creekside Neighborhood Association
Carl Klaus, Oo~setown Neighborhood Association
Mary Beth Slonneger, Goosetown Neighborhood Association
Wendy Brown, Goosetown Neighborhood
Loma Wamock, Galway Hills Neighborhood Association
David Dawes, Pepperwood Neighborhood Association
Jack Widness, Melrose Avenue Neighborhood Association
Marcia Klingaman, Neighborhood Services Coordinator
Dee Norton, City Councilor-Elect
LOCATION: Iowa City Public Library, Meeting Room C
Marcia Klingaman introduced Dee Norton, who along with the other 2 newly elected City Council
members was invited to attend a Neighborhood Coundl meeting. Marcia explained to Dee Norton
that ~e standard schedule for the meeting included the representatives from the neighborhood
association presenting updates about their recent activities.
Marcia Mekies from the Ty'n Cae Neighborhood Association stated that the neighborhood has
been heavily involved with the Mormon Trek Village rezoning, working with Parks and Recreation
on development of KIWANIS Park, and pursuing the installation of the waffic signal at the new
intersection of Cae, Rohret and Mormon Trek Blvd. Dee Norton added that the northwest comer
of Rohret and Mormon Trek would be planted as a prairie.
David Dawes of the Pepperwood Neighborhood Association stated they are a new organization
and have had 2 meetings so far. One of their major focuses is the construction of a sixth family
care facility in their neighborhood by Hillcrest Family Services. They have had the director of
Hillcrest attend a meeting and respond to questions. The neighborhood is particularly ceneerned
that they were not notified sooner about the facility. The neighborhood is also interested in growth
to the west and south and the Whetbefoy Park expansion. They plan on being involved in the
upcoming planning study for the south and west of their neighborhood.
Leslie Gay of the Creekside Neighborhood Association explained that the neighborhood has been
spending time on the plans by HyVee to construct a store at the corner of First Avenue and
Muscatine. She stated that she felt comfortable with the store plans and the interest to integrate the
structure into the neighborhood. The soil contamination that exists on the site might also best be
remedied by covering it with a parking lot. She rated that the neighborhood will also be involved
in ~ 1st Avenue Improvement Project due to slar~ this summer. She st.~t_ext that the neighborhood
was also excited about the future development of a pedestrian trail along Ralston Creek.
Lorna Warnock from Galway Hill~ Neighborhood Association stated that their group was small
(about 20 homes) but very busy. A recent rezoning request by the developer of their subdivision to.
increase the densi~ from RS-5 to RS-8 was met with considerable opposition by the neighborhood.
The neighbors felt that they were going to be impacted by a substantial increase in traffic in their
streets and had been misl~6 by the developer who promised that the entire development would
remain RS-5 when they purchased their property. Lorna also explained that Melrose Avenue west
of Mormon Trek was to be widened to 4 lanes and felt that should improve traffic flow. She
stated that she felt the engineering firm (Shire Hattery) had listened to the neighborhood and their
coneeros. Loma also detailed the discussions that were occurring regarding the potential
connection of their neighborhood with the West High School drive. She stated that the
neighborhood was very concerned about this as it may lead to increased traffic and danger in their
neighborhood.
There was considerable discussion amongst those in attendance about the lack of security some
nelghberhoods feel in development activities around them. A developer requesting a change in
zoning for property that neighben were assured would remain as it was originally zoned,
development of group homes/family care facilities in their neighborhoods without forewarning the
neighborhood, and additions to houses that would expand their original use were discussed. Marcia
Klingaman explained that some uses were permitted in some zones and that standard review
processos did not require public input such as a rezoning would require. Marcia stated that uses
permitted within a zone as well as property improvements that met the building code were approved
internally and she was not typically notified of these activities by the building inspection
department. Requiring inspection staff to be aware of what might be of concern to a neighborhood
was difficult. As neighborhood participation matures, Marcia stated that she expects to see an
increase in advanced notification due to other department's prior experiences with neighborhoods.
Mary Lewis and Jane Klitzka of the Grantwood Neighborhood Association explained that they
have been focusing on the development of the Whispering Meadows Wetlands Park. They received
PIN funding for planting trees within the park. They are working on installing a trail from
Lakeside Drive, where parking is available, into the park area. They are still concerned that
additional parking will be needed as the park becomes more popular. Lon Drake is working on an
educational component for the park and they expect to see the park used by schools as a learning
tool. The neighborhood is also pursuing the ongoing problem of traffic st:eed and volume on
2
Hollywood Boulevard and has asked for increased police monitoring. This has seemed to slow rhe
traffic and somewhat reduced lhe volume.
Jack Wiclaess of the Melrose Avenue Neighborhood Association stated tl,at discussions regarding
the Melrose Avenue Improvement Project have resulted in the neighborhood, the consultant and
city s~ agreeing on a a ~e op~on rather man 4 ~es and they were awaiting Smt~_ approval on
the Environmental Assessment. Jack is hoping to see that the project will help enhance and
stabili;,e lbe neighborhood by including wider sidewalks, Irees, lighting, etc. He also stated that
less conflict may have occurred if the process had been start~ earlier with the neighborhood. He
~ that he would ~ to see a better reiatioaship established with the University of Iowa who
should want to stabiliTe and improve the neighborhood; not downgrade it.
Carl Klaus, Mary' Beth Slonneger and Wendy Brown of the Goosetown Neighborhood
Association stated that the neighborhood had was just unveiling rrheir newest T-shirt and sweatshirt
design. The newest shirt details St. Wenceslans Church and a Chrisunas theme. The money from
the sale will go to impro~g the lighting at Reno Street Park and possibly the planting of some fruit
trees in the neighborhood. The neighborhood was concerned about the boundaries of the newest
Historic Preserv~on survey that included a portion of their neighborhood. The neighborhood has
expressed this concem to the Historic Preservation Commission. The sale of the Black Angel shirts
was very successful and will be funding the insmll~_ffon of a kiosk in Reno Street Park where
notices can be posted for rhe neighborhood's information. Carl also brought along the Heritage
Tree Walk brochures that were recently completed by the Goosetown, Northside, and Longfellow
neighborhoods. Oakland Cemetery was also surveyed.
The Neighborhoed Ceuncil then briefly discussed the reviewed PIN grant application package and
made a few minor changes. Marcia stated that she would be making the revisions and sending
them out to the neighborhood representatives before the end of the year so that they could get
star~ on thor application process.
The next Neighborhood Council meeting of January 17, 1996 was determined.
3
February 21, 1996
CITY OF I0 WA CI7
Don Swanson, Mayor
City of University Heights
138 Koser Avenue
Iowa City, IA 52246
Dear Mayor Swenson:
Enclosed is your copy of the appraisal which has been completed on the Neuzil tract. The
price per acre of approximateIv $43,000 reflects the development potential of this site. The
Iowa City Parks and Recreation Commission has reviewed this appraisal rind is recommending
that acquisition of this property at the price shown not be pursued. The City Council has not
yet discussed this matter.
I have also enclosed a copy of the invoice from East Iowa Commercial Real Estate Appraisers.
Payment of this invoice has been authorized. Pursuant to your letter of October 5, 1995, we
would appreciate reimbursement for $700, which is half the cost of the appraisal for the
Neuzil property. Please contact me if you have any questions about the appraisal or would
like to discuss this matter further.
Sincerely,
K~rin Franklin, Director
Department of Planning & Community Development
cc: Iowa City City Council
[CnC.
February 16, 1996
Greater Iowa City Housing Fellowship
Charles Eastham, President of the Board of Directors
P.O. Box 1402
Iowa City, IA 52244-1402
CITY OF lOWA CITY
Robert Burns and Associates
319 E. Washington Street
P,O. Box 1226
iowa City, IA 52244-1226
RE: Use of FY96 CDBG Funds
Dear Charlie and Bob:
As you are aware, $100,000 in FY96 CDBG funding was allocated to your partnership for land
acquisition for an affordable rental housing project. The 1996 fiscal year is nearly two thirds over and
we are concerned about the status of these funds, and the $100,000 in FY96 HOME funds that remain
uncommitted.
One of the guidelines for the CDBG program is the timely expenditure of funds, withir. a One year
period of t~me from the beginning of the fiscal year (July 1, 1995). We realize that you have been
actively seeking opportunities for the use of these FY96 funds. The CDBG program regulations,
however, do not allow the City unlimited flexibility to carry over funding indefiniteIv. According to
these regulations the City can only carry 1,5 times its grant amount (or about 81,500,000 in our case)
in the Letter of Credit extended to the City by HUD. Our FY97 CDBG allocation from HUD will be
approximately 8960,000. The FY97 funds in addition to our existing allocations for FY96 projects
{with unspent funds) will place us over the $1,500,000 level.
In response to this anticipated problem we are asking subrecipients, who have yet to commit FY96
funding, to provide the City with a proposal and timetable for the commitment and expenditure of
funds. We are therefore asking you to provide us with a plan for the use of the 8100,000 in FY96
CDBG funds by April 1. If there are no plans/projects realistically in the works at that time, we would,
suggest that these funds be released and returned to the CDBG program and re-allocated to FY97
projects.
Due to the political climate in Washington and the budget debate, it is especially important to get these
funds committed and spent as quickly as possible. If we can be of assistance please let us know, you
can call me at 356-5244 or Steven Nasby at 356-5248.
Sincerely,
Marianne Milkman
Community Development Coordinator
Stephen Arkins, City Manager
Start Quy, U.S. Department of Housing and Urban Development
mgr~cdbg2.! .~
.%
pmiec~ prairies. This myxh is especially destructive because it in-
terfer~ inmllccmdly with ou~ abilitT to s~ one of the simplest,
most urm¢ccssary, and most easily corrected reasous for much
stagnation and failure.
Super-block projects are ap~ m have all the disabilities of long
b10ck~ fr~ucntly in exaggerated form, and this is truc even when
they o. re laced with promcna&s and malls, and thus, in thcory~
possess streets ar reasonable intmmls through which p~oplc can
make their way. Thec~ streets are m~aningless beeause there is
seldom any active reason for a good eross-seetlon of l:~plc to
use them. Even in passive tcrm~ simply as various alternative
changes of scene in getting from hcrc to yonder, these paths~_.are
meaningless bec~us~ all their scenes are essentially the same. The
situation is the opposite from that the Newo Yorker reporter no-
riced in the blocks between Fifth and Sixth avenues. There poo-
plc try to hunt out stree-cs which they need but which are missing.
In proieem, people arc apt to avoid mall, and cross-malls which
are there, but are pointless.
I bring up this problcm not merely to bexatc the anomalies of
project planning again, but to indicate that frequent streets and
short blocks arc valuable because of thc fabric of intricate cross-
use that they permit among the users of a city neighborhood.
Frequent streets arc not an cnd in themselves. They are a means
toward an end. If that cnd--gcncraring diversity and eatalyzing
the plans of many people besides planners---is thwarted by too
repressive zoning, or by regimented construction that precludes
the flexible growth of diversity, nothing significant can b~ accom-
plished by short blocks. Likc mixtures of prim.my use, frequent
streets ar~ effective in helping to generate divetory only because
o[ the ,way they perform. The means by which they work (at-
trueting mixtures of users along them) and the results they' can
help accomplish (the growtab of diversity) are inextricably m-
Intcal. The rclafiomhip is reciprocal
The need for aged buildings
mwarr~m¢ 3: The district mgrt mingle buildings that
~ary in age and condltia~;~ ~ncluding a good propo~io~ of
old ones.
Gitlea need old buildings so badly it is probably impo~ble for
vigorous streets and districts to grow without them. By old build-
ings I mean not museum-piece old buildings, nor old buildings
in an excellent and expensive state of rehabilltation--although
these make fine ingredlen~ but also a good lot of plain, ordinary,
low-value old buildings, including some rundown old buildings.
If a city area has only ne~ buildings, the enterprises that ear
· xist there are automatically limited to those that can suppo~
the high costs of new oonstructiom Thes~ high costs of occupy-
ing new buildings may be levied in the form o£ rent, or they may
be levied in the form of an owner's interest and amortization
payments on the e~piraI cos of the corotruction. However tim
costs are paid off, they have to be paid off. And £or this reason,
enterprises th.~t support the cost of new construction must be
capable of paying a relatively high overhead--high in comparison
to th-~t necessarily rcqulrcd by old buildings. To support such
high overheads. the enterprises must be ckhcr (a) high profit or
(b) well subsidized.
If you look about, you will see that only operations that are
well established, high-turnover, standardized or heavily subsidized
can afford, commonly, to carry the costs of new consu'ucdon.
Chain stores, chain restaurants and banks go into new construc-
tlon. But neighborhood bars, foreign restaurants and pawn shops
go into older buildings. Supermarkets and shoe stores often go
into new buildings; good bookstores and antique dealers seldom
do. Well-subsidized opera and art museums often go into new
buildings. But the unformalized feeders of the arts--studios, gal-
leries, stores £or musical insu'uments and art supplies, backrooms
where the low earning power of s seat and a ~able can absorb
uneconomic discusslons~-thcse go into old buildings. Perh.~ps
more significant, hundreds of ordinary enterprises, necessary to
the safety and public life of streets and neighborhoods, and
preciared ~or their convenience and personal quality, can make
out successfully/n old buildings, but are inexorably slain by the
high overhead of new construction.
As for really new ideas of any kind--no matter how ultimately
profitable or otherwise successful some of them might prove to
be--there is no leeway for such charity trial, error and experi-
mentation in the high-overhead economy of new constructiota
Old ideas can sometimes us~ new buildings. l~cw ideas must use
old buildings.
Even the enterprises that can support new construction in cides
need old construction in their immediate vicinity. Otherwise they
are part of a total attraction and total environment that is
nomically too limited--and therefore'functionally too limited to
be lively, interesting and convenient. Flourishing diversity any-
where in a city means the mingling of high-yield, middling-yield~
low-yield and no-yield enterprises.
The only harm of aged buildings to a city district or street is
the harm that eventually comes of wot~g b~ old age--the harm
Tha ncc~ for a~c8 build/n~ [ ~89
that lies in everything being old and everything becoming worn
out. But a city ~ea in such a situation is not a failure because of
being all old. It is the other way around. The area is all old be-
cause it is a failure. For some other reason or combination of rea-
sons, .all its enterprises or people are unable to support new con-
struenon. It has, perhaps, failed to hang on to its own people or
enterprises that do become sucoessful enough to support new
building or rehabilitation; they leave when they become this suc-
cessful. It has also failed to attract newcomers with choice~ they
~ee no opportunities or attractions here. And in some cases, such
an are~ may be so infertile economically that enterpris~ wMch
might grow into successes in other phc~ and imild or rebuild
their shelter, never make enough money in this phce to do so.~
A successful city d/strict become~ a kind of ever-normal gran-
ary so far as construction is concerned. Some of the old buildings~
year by year, are replaced by new once--or rehabilitated to a de-
gree equivalent to replacement. Over the yea~ there is, therefore,
consrandy a mixture of buildings of many ages and types. This
is, of course, a dyv~fic process, with what was once new in the
nfixt ure eventually becoming what is old in the mixture.
We are dealing here again, as we were in the case of mixed
primary uses, with the economic effects of time. But in this case
we are dealing with the economics o£ time not hour by hour
through the day, bur with the economics of time by decades and
generations.
T'm~e makes the Mgh building costs of one generation the bar-
gains of a following generation. T/me pays off original capital
costs. and this depreciation can be reflected in the yields required
from a building. Tnne makes certain structures obsolete for some
enterprises, and they become aw!l,ble to others. T~ne can make
· Th~s~ are ~11 r~sons having to do ~th inherenr~ built-ln hmdical~
There ~s another reason, however. why' some city districts ~ge um-em~-
fingly. and ~ other reason has nothing to do~ necessarily, ~ith inhea'e~t
fl~ws. Tha d/sr. ric~ may have been bl~cldisted./~ ~ concert~ way, by mort-
g~ge Icadera, t~m way Boatoh's North End has bc~m. Th/s m~ans of doom-
ing a ndghborhood to inc.xor~bla w~ing out ~ both common ~nd d~-
~rucriw. But for ~e moment we are dc'aling with the conditions ~hat ~.ff~'~
a ci~ ~'s inhar~ ~conomlc ~ ro g,~*,'~ diversL,'y o,a ~mying
t~OW~
· e space e~dendes of one gen.e~fion ~e ~p~ce I~ of ?
o~er ~nemdon. One ce.~'s b~g co~onp~ ~ ~nomer
cents ~f~ aber~don.
~c ccono~c u~ for old bu~dM~ ~cd ~th new
nor ~ oddiV connc~ed ~ the prcSpito~ ~ ~ b~ng c~
~ce ~e w~, ~d ~y ~oughout ~e ~95o'a To be
the ~nce ~eon ~e ~eld mo~ ~ b~g m~
bring anti the yield ~at p~-Depr~ion b~din~ m~ b~g
~F~ly ~h~. In commemhl ~ach ~e ~n~ be~een ~-
~ing corn per square foot ~n be ~ much ~ t~ or x~ ~r~n~
even ~ough ~e older bu~din~ my be bener bugt ~ ~e new~
and ~en though the maintenan~ corn of ~ building, ~ciuding
old one, have ~n. Old bu~din~ we~ ~ nec,~ ~gredient
of ~ty dive~w back in ~e ~9~o'~ and the t89o s. Old buildin~
w~! ~ be a nec~iw when today'~ new bug~n~ ~e the
oa~. ~ ~ bee~ s~ ~, and w~ be; true no ma~er how
~afie or how ~dy ~mmcdon corn them~lv~ ~e, be~me
a depre~t~ bu~d~g requk~ I~ inco~ than one w~ich h~
~ot yet paid off i~ ~pital corn. Steadily r~mg ?n~on
sinply accentuate t~e ne~ for ~ld budding. p~ly mey a~
~ke nece~ z h~gher W~omo~.of old ~uildin~ ~ thy to~
s~eet or d~ai~ inkrare, be~u~ ming budding ~ ~m ~
gene~ ~hold of ~ mce~ r~ed to ~ppon ~e
co~ of new
A few year~ ago, I gave · talk at a elty d~gn conference
about the social need for commercial diversity in cities. Soon my
words began coming back at me from de~igue.rs, planners and
s'm-dents i~the forr~o£ a slogan (which I cemunly did not m-
vent): '~gqe must leave room for the corner grocery store!"
At first I thought this must be a figure of speec.h, the part
~tanding for the whole. But soon t began to receive m the mail
plans and drawings for projects and renewal areas i.n which, liter-
ally, room had been left here and there at great intervals for a
corner grocery store. These schemes were accompanied by let-
ters that said, "See~ we have taken to heart what you said."
This corner-grocery gimmick i~ a thin, patronizing conception
The need for aged bullclimBs [ ~9~
of city divea~ty0 po~bly snited to a village of the last century,
but hardly to a vkal city district of today. Lone little groceri~
in fact, do badly in clde~ as a rule. They are typically a mark of
vagnant and undiverse gray area.
Neverthel _~_. the designers of there sweetly meant inanities
were not simply being perverse. They were doing, probably, the
b~t they could under the economic conditions set for them. A
mburban-t'~ shopping center at some place in the project, and
this wan spotting of corner grocefi~ were the most that could
be hoped for. For these were schemes eontempiadng either great
blankets of new construction, or new comu-uetion combined
with extensive, prearranged rehabilitation. Any vigorous range of
diversity was precluded in advance by the consistently high over-
head. (The pfi:~l)ecm are made still poorer by insufficient primary
mixture~ ot: uses and therefore insufficient spread of customers
through the clay.)
Even the lone groceries, ff they were ever built,~ could hardly
be the cozy enterprises envisioned by their designers. To carry
their high overhead, they must either be (a) subfidized--by
whom and why?--or (b) converted into routin'd, high-turn-
over roill~,
Large swatches of comedon built at one time are [nherendy
inefficient for ~heltering wide ranges of cultural, population, and
bz~ness divem'ty. They are even inefficient for sheltering much
range of mere commercial diversity. This can be seen at a place
like $tuyvesant Town Ln New York. In ~9~9, more than a decade
after operation beg~ of.the $a store fronts that comprise $my-
ve~ant Town', eommerclal space, ,even were either empty or
were being u~l uneeonomieally (for storage, window adverfis-
ing oily, and the like). This represented disuse or underuse of
a~ percent of the fronts. At the ~ame time, across the bordering
~treets, where buildings of every age and condition are mingled,
were ~4o more fronts, of which ~ x were i:mlx'y or used uneco-
nomically, repre~entlng a disuse or underuse of only 7 percent.
Actually, the disparity is greater than d~ would appear, because
*'Fhey m mually dropped from the plsn.~ or tndefinltely postponed, at
the time when the economic realities of rents must be fsced.
the empty fronts in the old s~¢ts wcrc mostly small, and in
linear feet represented less than 7 perccnt~ a condldon which was
not true of the project stores. The good business side of the street
is the age-mingled side, even though a §rear share of its customers
are Smyvesant 'Town pc, pie, end even though they must cross
wide and dangerous traffic arteries to reach it. This rcality is
acknowledged by the chain stores and supermarkets too, which
have been building new quarters in the age-mingled setting in.
atead of filling those empty fronts in the project.
One-age consuucdon in city areas is sometimes protected now-
adays from the threat of more efficient and responsive commer-
cial competition. This protection--which is nothing more or less
than commercial monopoly--es considered very progressive
nlan ' ~ circles. The Sodcry Hill renewal plan for Philadelphia
~__n~ __ . , .
~ ' '; ' . revent corn cddon to ~ts developer s shopping
will, by zomng. p p
centers throughout e whole city district. The city's planners have
also worked out a "food plan" for the area, which means offering
a morlopolisdc restaurant concession to a single restaurant chain
for the whole district. Nobody cise's food allowed! The Hyde
Park-Kenwood renewal district of Chicago reserves a monopoly
on almost all commerce for a suburban-type shopping center to
be the property of that plan.? principal developer. In the hu. ge
Southwest redevelopment district of Washington, the major
he .us~.ng developer seems to be.g.oing so far as to eliminate com-
pendon with himself. The original plans for this scheme con-
m~.plated a cen~al, suburban-type shopping center plus a sinate
termg of convemence stores--our old friend, the lonely cotocr
grocery giromich. A shopping center economist predicted that
thee~ convenience stores might lead to diminished business for
the m~5~; suburban-type center which, itself, will have to support
high overhead. To protect it, the convenience stores were
dropped from the scheme. It is thus that toudnizcd monopolistic
pack.ages of substitute city are palmad off as "planned shopping?
Monop?ly p!anning can make financial successes of such in-
hcmndy mcfllc~ent and stagnant one-age operations. But ~
not thereby create, in some magical fashion, an equivalent to caty
divers/v/. Nor can it substitute for the titherent efficiency, in
The aced lor aged buildings [ tg~
Age of buildings, in relation to usefulness or desirability, is an
extremely relative thing. Nothing in a vital city district gems to
be too old to be chosen for use by those who have choice--or to
have its place taken, finally, by something new. And this useful-
hess of the old is not simply a matter of architectural distinction
or charm. In the Back--of~the-Yarda~ Chicago, no weather-beaten,
undisdnguished~ ron4own, presumably obsolete frame house
gems to be too far gone to lure out savings and to instigate bor-
towing~becanse thi~ is a neighborhood that people are not leav-
ing as they achieve enough success for choice. In Greenwich Vil-
lage, almost no old building is scorned by middle-class famili~
hunting a bargain in a lively district, or by ¥chabilitators seeking
a golden egg. In successful districts, old buildings "filter up."
At the other extreme, in Miami Beach, where novelty is the
sovereign remedy, hotels ten years old are considered aged and are
passed up because others are newer. Newness, and its superficial
gloss of well-being, is a very perishable commodity.
Many city occupants and enterprises have no need for new
construction. The floor of the building in which this book is be~
ing written is occupied also by a health club with a gym, a firm
of ecclesiastical dacerat,rs, an insurgent Democratic party re-
form club, a Liberal pa_,x-y political club, a music society, an
cordionists' assochtion, a retired imponex who sells mat~ by
mail, a man who sells paper and who also takes cam of shipping
the mat& a dental laboratory, a studio for watercolor lesson%
and a maker of costume jewelry. Among the tenants who were
here and gone shortly before ! came in, were a man who rented
out tuxedos, a union local and a Haitian dance troupe. There is no
place for the Iikes o.f us in new construction. And the last thing
we need is new eonsrxuedon.e What we n~ed, and a lot of others
need, is old construction in a lively district: which some among
us can help make liveilex.
Nor is new reddendal building in cities an unadulterated good.
Many disadvantages accompany new residential city building; and
0No, the ~z~ dfing we need ~ sore,, I~ter.__o~!~ welgl~g whether wc
sufficiently noncontroversial to ~ admitted m mbeldizcd qum'~.~ in
Utopian drcan) dry.
the value placed on various advantages, or the penalties accruing
from certain disadvantages, are given different weights by differ-
ent people. Some people, for instance, prefer more space for the
money (or equal space for less money) to a new dinette de-
signed for midgets. Some people like walls they don't hear
through. This is an advantage they can get with many old build-
!ngs but not with new apatu.ents, whether they are public hous-
ing at $x4 a room per month or luxury housing at $95 a room per
month? Some people would rather pay for improvements in
their living conditions partly in labor and ingenuity, and by se-
lecting which improvements are most important to them, instead
of being indiscriminately improved, and all at a cost of money.
In spontaneously unslumming slums, where people are staying
by choice, it is easy to observe how many ordinary citizens have
heard of color, lighting and furnishing devices for convening
deep or dismal spaces into pleasant and useful rooms, have heard
o£ bedroom air-conditioning and of aleetrie window fans, have
learned about taking out non-bearing partitions, and have even
learned about throwing two too small flats into one. Minglings
of old buildings, with consequent minglings in living costs and
tastes, are essential to get diversity and stability in residential
populations, as well as diversity in enterprises.
Among the most admirable and enjoyable sights to be found
along the sidewalks of big cities are the ingenious adaptations of
old quarters to new uses. The town-house parlor that becomes a
craftsman's showroom, the stable that becomes a house, the base-
ment that becomes an immigrants' club, the garage or brewery
that becomes a theater, the beauty parlor that becomes the
ground floor of a duplex, the warehouse that becomes a factory
for Chinese food, the dancing school that becomes a pamphlet
printer's, the cobbler's that becomes a church with lovingly
painted windows--the stained glass of the poor--the butcher shop
that becomes a restaurant: these are the kinds of minor changes
~' "Dear, are you sure the stove is one of the 5~ ~citlng reasons we'rz Eying
in Washington Square Village?" asks the wife in a cartoon issued by pro-
testing tenants in an expeizsive New York reclevelopmeat project. "You'll
have to speak up, honey," replie~ the husband. "Our neighbor jt;~ finsheel
1~ toile~"
fo~wer oeeurrlng where dty distrim havo vitality and are re-
sponsive to human needs.
Consider the history of the no-yield space that has recently
been rehabilitated by the Arts in Louisville Assoeiation as a the-
ater, music room, art gallery, library, bar and restaurant. It
started life as a fashionable athletic dub, ou~ved that and be-
came a school, then the stable of a dairy company, then a riding
school, then a finishing and dancing school, another athletic club,
an artist's studio, a school again, a blacksmith's, a factory, a ware-
house, and it is now a flourishing center of the arts. Who could
anticipate or provide for such a succession of hopes and schemes?
Only an unimaginative man would think he could; only an ar-
rogant man would want to.
These eternal changes and permutations among old city build-
lugs can be called makeshifts only in the most pedantic sense. It
is rather that a form of raw material has been found ha the right
place. It has been put to a use that might otherwise be unborm
What is makeshift and woebegone is to see city diversity out-
lawed. Outside the vast, middle-income Bronx project of Park-
chester, where the standardized, routinized commerce (with its
share of empty fronts) is protected from unauthorized competi-
tion or augmentation within the project, we can see such an out-
east huddle, supported by Parkchester people. Beyond a corner
of the project; hideously clumped on a stretch of pocked asphalt
left over from a gas station, are a few of the other things the
proieet people apparently need: quick loans, musical instruments,
earnera exchange, Chinese restaurant, odd-lot clothing. Hoe
many other needs remain unf,.lled? What is wanted becomes aca-
dearie when mingled building age is replaced by the economic
rigor mortis of one-age construction, with its inherent inefficiency
and consequent need for forms of "protectionism."
Cities need a mingling of old buildings to cokivate primary-
diveasity mixtures, as well as secondary diversity. In pardcnl_ur,
they need old buildings to incubate new primary diversity.
If the incubation is successful enough, the yield of the buildings
can, and often does, rise. Grady Clay reports that this is already
observable, for instance, in the Louisville sample-shoe market.
"Rents were very low when the market began to attract shop-
pers," he says. "For a shop about twenty feet by forty feet, they
were $25 to $5o a month. They have already gone up to about
$?$." Many a city's enterprises which become important eco-
nomic assets start small and poor, and become able, eventually,
to afford carrying costs of rehabilitation or new construction.
But this process could not occur without that low-yidd space in
the right place, in which to start.
Areas where better mLxtures of primary diversity must be cul-
tivated will have to depend heavily on old buildings, especially at
the beginning of deliberate attempts to catalyze dive~ity. If
Brooklyn, New York, as an example, is ever to cultivate the
quantity of diversity and degree of attraction and liveliness it
needs, ir must take maximum economic advantage of combina-
tions of residence and work. Without these primary combinations,
in effective and concentrated proportions, it is hard to see how
Brooklyn can begin to catalyze its potential for secondary di-
versity.
Brooklyn cannot well compete with suburbs for capturing big
and well-establlshed manufacturers seeking a location. At least it
cannot at present, certainly not by trying to beat our the suburbs
at their game, on theix terms. Brooklyn has quite different assets.
If Brooklyn is to make the most of work-residence primary' mix-
tures, it must depend mainly on incubating work enterprises, and
then holding on to them as long as it can. While it has them, it
must combine them with sufficiently high concentrations of resi-
dential population, and with short blocks, to make the most of
their presence. The more it makes of their presence, the more
firmly it is apt to hold work uses.
But to incubate those work uses, Brooklyn needs old buildings,
needs them for exactly the task they fulfill there. For Brooklyn
is quite an incubator. Each year, more manufacturing enterprises
leave Brooklyn for other locations than move into Brooklyn
from elsewhere. Yet the number of factories in Brooklyn has
been constantly growing. A thesis prepared by three students at
Brooklyn's Pratt Institutee explains this paradox wdh
o Stuaxt Cohe. r~ St:a.zficy Kogan ahd Fr'~k IV~rcdlino.
The aced for aged buildings I.
chris!The secret is that Broold .yn is an incubator of industry-. Small
.nesses a.re constantly being started there. A couple of ma-
rests, perhaps, will get tired of working for someone else and
~ out for them. selves.,? the back. of a garage. They'll prosper
ann grow; soon. they wm get too b,g..fo..r the garage and move to
a rented loft; still later they buy a buildmg..When they outgrow
that, and have to build for themselves, them ~s a~ood eftanee they
will re. ore out to Queens, or Nassau or New J~rsey. But in the
meantune, twenty or fifty or a hundred more like them will have
started up.
Why do they move when they build for themselves? For one
thing, Brooklyn offers too fe~ attractions aside.from those a new
industry finds m-e necessid~ old buildings and nearness to the
wide range of other skills and suppUes a small cnrerprisc must
have. For another, lk'-de or no effort has been marlo to plan for
working needs--e.g., great sums of money are spent on highways
choked with private automobiles rushing into the city and out of
it; no comparable thought or money is spent on trucking express-
ways for manufacturers who use the city's old buildings, its docks
and its railways. e :
Brooklyn, like most of our city areas in decline, has more old
buildings than it needs. To put it another way, many of its
neighborhoods have for a long time lacked gradual increments of
ne~t buildings. Yet if Brooklyn is ever to build upon its inherent
assets and advantages--which is the only- way successful city
* Cos~ of land, eotxvantionally assumed to be a slgnifieant deterrent today
.to b.uilding in the city for expanding businesses, has been steadily diminish-
mg m ratio to comtru¢fior~ costs, and to aImost all other costs. When
Time, Inc., deelded to build on an expensive plot of ground near the cert.
ter of Manhattan, for example, iratend of on much cheaper ground near
the edge, it b~sed its decL4on on a host of reruns, among which was the
fact that tard fares alone for employees' business trips from the incon-
veuient ~ite would come to more, per year, than the difference in land
carrying e..o~..! Stephen G. Thompson of/lrebiteemral Fotura has made
the (unpublished) observation that redevelopment subsidies frequendy
bring the cost of city land lower than the cost of earpet for the buildings.
To justify land costs higher than ear~t eos~ a city has to be a a/ty~ not a
machine or a desert.
building can be done---many of those old buildings, well distrib-
uted, will be essential to the process. Improvement must come by
supplying the conditions for generating diversity that are mi~ing,
not by wiping out old buildings in great swathe~.
We can see around us, from the days preceding proieet build-
Lug, many examples of decaying city neighborhoods built up all
at once. Frequently such neighborhoods have begun life as fash-
ionable areas; sometimes they have had instead a solid middle-class
start. Every city has such physically homogeneous neighborhoods.
Usually just such neighborhoods have been handicapped in ev-
ery way, so far as generating diversity is concerned, We cannot
blame their poor staying power and stagnation entirely on their
most obvious misfortune: being built all at once. Nevertheless,
this is one of the handicaps of such neighborhoods, and unfortu-
nately its effects can persist long after the buildings have become
aged.
When such an area is new, it offers no economic possibilities
to city diversity. The practical penalties of dullness, from this
and other causes, stamp the neighborhood early. It becomes a
place to leave. By the time the buildings have indeed aged, their
only useful city attribute is low value, which by itself is not
enough.
Neighborhoods built up all at once change little physically
over the years as a rule: The little physical change that does occur
is for the worse--gradual dilapidation, a few random, shabby
new uses here and there. People look at these few, random dif-
ferences and regard them as evidence, and perhaH as cause, of
ckastic change. Fight blight! They regret that the neighborhood
has changed. Yet the fact is, physically it has changed remarkably
little. People's feelings about it, rather, have changed. The neigh-
borhood shows a strange inability to update itself, enliven itself,
repair itseft, or to be sought after, out of choice, by a new gen-
eration. It is dead. Actually it was dead from birth, but nobody
noticed this much until the corpse began to smell.
Finally comes the decision, after exhortations to fix up and
fight blight have failed, that the whole thing must be wiped out
and a new cycle started. Perhaps some of the old buildings will
The need for aged
be left if they can be "renewed" into the economic equivalent
of new buildings. A new coq:~se is !aid ou~. It does not smell ye~,
but it is j~st as dead, just as incapable of the constant adjustmen~
adaptations and permutations that make up the proce~es of
There is no reason why this d~m~l, foredoomed cycle need be
repeated. If ~uch an area is examined to see which of the other
three conditions for generating diversity are mi.~g, and then
those missing conditions are corrected as well as they can be,
some of the old buildings must go: extra street:; must be added~
the concentration of people must be heightened, room for new
primary uses must b~ found, public and private. But a good min-
gling of the old buildings must remain, and in remai..ning they will
have become something more than mere decay f~om the past or
¢vldenee of previous failure. They will have become the shelter
which is necessary, and valuable to the distzict, for many varieties
of middling-, low- and no-yield diversity. The economic value
new buildings is replaceable in cities. It is replaceable by the spend-
ing of more construction money. But the economic value of old
buildings is irreplaceable at will. It is created by time. This eco-
nomic requisite for diversity is a requisite that vital city neighbor-
hoods can only inherit, and then sustain over the y~a
Watch for merging traffic
Economic differences
couid prevent the
merging of the area's
three transit systems
tu,~llv. after all the angles are examined, the
but ridership hasn't. Has the time finally come
for Iowa City Transit, Coraville Transit and
Cambus to merge into one?
It seems logical on the surface. Take three
50 buses and 31 routes in an eight -by- five
planned with more efficiency, administrative
offires could be combined. resources pooled
and overhead shared
The main problem? Economics and autono-
my, Each system operates independently and
two of them, Coralville and Cambus seem to
want to keep it that w3y, at lea~t for now,
Iowa City Transit has the most financial in-
ty of a $250,000 loss In federal money In theft
years has leg them scrambling for options to
cover the loss without significantly cutting st-r-
While Cambus and Coralelite also face the
loss of federal money, they aren't feeling the
pressure as significantly as Iowa City ts yet,
Cambus is scheduled to lose bet'ween three and
five percent of Its $1.3 million operating bud-
get. Cambus staff members have Indicated they
can cooe with the loss without maklne severe
reductions in their services.
Coralville Transit stands to lose approxi-
mately $.50,000 in federal assistance out of a to-
tal budget that roes around $750,000. '['hough
the Coralville City Council has told Johnson
County Council of
live dlre-,.'t or Jeff
Davidson that it Isn't
at this time, Coralville
councilor Diana Lun.
dell said maybe the
loss of federal money
and the rising cost of
S1F~TS could swing it
arnund In the future.
But perhaps Cor-
alville has a point. Af-
ter all, you're dealing with two different dries
whose services essentially don't overlap that
much. V~thy should Coralvllle's streamlined sys-
tem which hits only the high population areas
of ridership want to lump aboard with the
whtch blankets the dry with coverage whether
ridership is hlgh or low?
Cambus has its own distinct brand ol set-
"If there were ways to save
some real significant
money we would be
actively be pursuing
them."
vice as well. It prtwldes a large numl~cr of rides
for fairly short distances, shuttling penpie
around campus rather than provide kroger wsi.
demlal service. Since Cambus is alsn a state
agency, it doesn't have any taxing ability to col.
lect revenue.
~lt's like having a
ted for two different
kinds of companies,"
said Roger Flqher,
Coraville Transit dirc~'.
tot, "There art' two dl[.
ferent styles, two dif-
ferent sets of needs
being addressed It
would be easy for el-
or maybe both to be
less well In terms of all
its part icular needs tf It were done that way."
It could be that Coralville folks see their bus
systems as, well, theirs. Given that they have
the highest tax subsidized transit system in the
state of Iowa, with about 60 percent of their
transit budget coming from their general fund,
they might not want to see their tax dollars
rolltrig buses around Iowa City.
But then, their neighbors In Iowa City have
Iowa ( :lly Transit haq a tranqt levy and a trans.
let from it,; parking fnll¢l lb,it (2*ralvllk' ch~n't
i~ct, nt of Iowa City'~ transit laidget. Since'
ghoul Sill an honr JnWCl lb,ill Coralville,
(:(}ralville Coilhi %t;tlnl Io I~'lWiil front Mld~ a
I )c%pitc thor[ I~hihs%ophi[ ,d ;Itld eLonUUlJL;I[
different t~, it ~x'[n~ Iowa ( :fly ,red ( 'oralville at
the lwncfil% Ihat ~ ilv cm ploy~x'~ get.
wott[d impact Ihe way tl doe% huMiw%~
( 'ilv 'I r, msil ,red ( 'or.dville I r,ln~il. oll II1(,
%aJ;Irie% hinge Irlm~ $22. Ilk Io $2R.7/,h ISel
es, take turns in certain area~ ~11[I have a mtllU.
al dowmown interchange Imint? Is there any
"There are some cfficlendes that cuuld
achieve. I think it woukt work t~.tw~n Iowa
City and Coralville, hut the Unlve~lty It would
not wo[k/' Ron Logsden, Iowa City Transit
Manger ~ld. ~g~len. who work~ ~th Cam-
bus for seven years. ~!d CamPs' o~ratlng
cost would more than double ~au~ of the
low driver ~ge th~ now pay.
~me management, ~ibly ~me duplication
of ~c~. ~e bt~t draw~ck ~
wan~ the f~s of their s~tem to ~ t~l~
and the cost sha~ng and emphasis on
would have to ~ wor~ ~t,' L(~
'On the subace It ~ I~l~l, like there's
a lot of money to ~tentlally ~ ~ved,~ Brian
M~;latch~, O~rational Manager for ~m~s
~M." But when y~ g~ into it you ~alt~ that
Isn't the ~. ff the~ we~ ways to ~ve some
real signffi~nt mon~ we would ~ a~lveiy
pu~ulng them. I don't think you have any-
~y out th~ empire hullding."e
vat,ca ~OU~RV
MICROFILMED
BY
~NFORMAT~ON TECHNOLOGIES
Watch for merging traffic
Economic differences
could prevent tile
mcrgi ng of the area's
t h tee transit systems
qmhcq. nov penpie a~k old qm.'~tinns and even.
for Iowa City Transit, Coraville Transit and
It ~ms logical on the surface, Take th~
~parate transit systems that o~rate a total of
SO bu~ and 31 rout~ in an eight -by- five
~oare mile area and me~ them Into one met-
IopolRan transit ~lce. Rout~ could ~
planned with mum efficient. administrative
offices could ~ combin~, resources pool~
my. ~ch s~tem o~rates lnd~ndently and
two of them, ~ralvtlle and ~mbus ~m to
want to k~ It that way, at Ie~t for now.
iowa ClW Transit has the most financial in-
c~tlve to ~ ~th tk~ othem. ~e ~lblll.
~ of a S250,~ loss In f~e~l money In their
3.2 million annual budget over the next th~
yea~ h~ le~ them ~ambltng for optlo~ to
~r the 1~ ~out slgnifi~n~y ~tttng se~-
While ~mbus and Coralville also [a~ the
loss of f~e~} mon~, they a~n't f~llng the
pressure as significantly as Iowa City is yet.
Cambus Is scheduled to lose bet'we~n three and
five percent of its $1,3 million operating bud-
get, Cambus staff members have Indicated they
can cope with the loss without making severe
n.'duct Ions in their servlce~.
Coralville Transit stands to Io~e approxi-
mately $50,000 In federal a~tstance out of a to-
tal budget that runs around $750,000. Though
the Coralville City Council has told Johnson
County Council of
Governments' execu.
five director Jeff
Davidson that it tsn't
interested in a merger
at this time, Coralville
COUnCilor Dlana Lun.
dell Said maybe the
loss of federal money
and the rising cost of
SEATS could swing it
around In the future
But perhaps Col
alvllle has a point. Af-
ter all, you're dealing with two different rifles
whose servlces essentially don't overlap that
much. Why should Coralville's streamlined sys-
tem which hits only the high population areas
of ridership want to lump aboard with the
more expensive service of iowa City Transit,
which blankets the city wtth coverage whether
ridership is high or low?
Cambus has Its own distinct brand of set-
"If there were ways to save
some real significant
money we would be
actively be pursuing
them."
vice as well. It priorities a large numl)er of rides
for fairly short distances, shuttling pexqde
around earnpus rather than provide longer rest.
dentlal service. Since Cambus ts also a state
agency, it doesn't have any taxing ability tn col-
let't revenue.
"It's like having a
CEO for two different
kinds of companies,"
said Roger Fisher.
Coraville Transit
tor. "There an.' two dif-
ferent styles, two dif-
ferent sets of net, ds
being addressed. It
would be easy fo~ et-
tiler one or the ulher
or maybe both to be
le~ well In terms of all
its particular needs if it were done that way."
It could be that Coralville Iolks see their bus
systems as, well, theirs, Given that they have
the highest tax subsidized transit system in the
state of iowa, with about 60 percent of their
transit budget coming from their general fund,
they might not want to see their tax dollars
rolling buses around iowa City.
But then, their neighbors in Iowa City have
Iowa { :ily 'lYansit has a transit levy and a trans.
ter Irom it'; parktrig ruud Ihat ( k~ralville
h.rve, which when comhtnc~ f(R*tq a~ut 45
Iw~'ent of Iowa City% transit I)ndget. Since'
al~o a bl~er ol~-rathm, It eau spread its
abnnt $]{lan hotlr h)wcl lb,u1 Coralville, anti
different ~s, II stx'm~ h ~w,i ( '.ily and ( :or.dville al
w,~gL'%, I}tlllil~g ( ~dlnlRIX illin ,I ~ ity4vklc
Wtulld hnpact the way it thws buMflesh ,111d
rather different qy~tenlq who already c~rth-
al downtown interchange point? Is there any
"3 here are Mune efftclencic~ that could
achieve, I think it wnukl work betw~n Iowa
City and Coralville, hut the Unlve~lty It would
not work." Run l.ogsden, iowa Cl~ ~anslt
Manger ~ld. ~gaten, whn wmk~ with ~m-
~s for ~en yea~. ~ld C~mbus' o~tlng
low driver wage t~ now pay.
"You could eliminate some maintenant,
some ~nagement, ~tbly some dupli~tion
of ~i~. ~e bt~est drawback is evenbody
~n~ the f~s of thor s~tem m ~ t~lr f~
would have to ~ wurk~ out." L~en
~On the surface it ~ logical, like the~'$
a lot of mon~ to ~tentlally ~ ~," Brian
M~latch~, O~mtional Manager for ~m~s
~ld, ~ ~t when you get Into It ~u ~al}~ that
i~'t the ~, If there were ways to ~ ~me
real significant mon~ we w~ld ~ acridly
pu~ulng them. I don't think you have any-
~y out th~ empire buildlng."e
Iowa City Water Division
410 E Washington
Iowa City, IA 52240
Pouring It On
Nimtte Contamination of Drinking Water Iowa
For Immediate Release
Thursday, February 22, 1996
Contact: Carol Sweefing
356-5154
Iowa City-The Environmental Working Group has released a report on nitrate contamination in Iowa.
Contamination of tap water by nitrate can be a serious health problem. Nitrate concentrations over the
federal standard of 10 parts per million (ppm) in drinking water can cause methemoglobinemia, or blue
baby syndrome, a potentially fatal condition caused by oxygen deprivation in infants under six months of
age.
Iowa City's major source of water is the Iowa River which is largely an agricultural watershed. Excessive
use of niU'ogen fertilizer in agricultural has been identified as a primary cause of elevated nitrates in surface
water. EPA standard maximum contaminant level (MCL) is currently 10 ppm. The International Health
standard is lower at 5.6 ppm.
In 1990 and 1991 Iowa City had occurrences in drinking water when the ni~'ate level went above the
standard. To prevent futuraoccurrencas the following plan ofaction was implemented:
I. Iowa City monitors the nilrate levels daily and splits samples with the University Hygienic
Laboratory for accuracy.
2. In 1992 Iowa City reduced it's reliance on the Iowa River by obtaining an additional ground
water source, the Silurian aquifer. The addition of two Silurian wells along with the Jordan Well,
available since 1963, increased groundwater capacity to 2.3 million gallons daily. This water is
utilized for dilution or approximately 36 % of total plant capacity as nitrate free water.
Reducing iowa River use during elevated nitrate levels may be necessm'y to ensure safe water for
the community.
As levels increase the local newspaper will c, gry a daily level watch as well as special
information from the Water Division. The medical profession will also be alerted.
The proposed ~reaunent plant is being designed with ~ae primary sources being the Alluvial
aquifer, Jordan aquifer, and the Silurian aquifer. The potential for nitrates will be greatly reduced
due to the new sources. There will be an intake on the Iowa River, but this source will be used
minimally during periods of elevated nitrate levels in the river.
To: IO$1~CI~CLERg
F~,: jo hogArty
Z-18-9§ 2.'87pm p, 2 of 3
COUNTY ZONING DEPARTMENT
913 SOUTH DUBUQUE STREET
P.O. Box 1350
IOWA CITY, IA 52244-1350
P~O~ (319) ~S6-6083 FAX (319) 356-~086
RaCHARD J. DVO~a~K
Zoning Ad_m_!nlstrator
ILJ. MooRg
A~lz~ant Zoning Admirer
Contact person: ILJ. Moore, ~t Zoning Administrator (319) 356-6083
FOR IMMEDIATE RELEASE:
County Zoning Commission to hold informational
meeting on new Johnson County Land Use Plan
The Joh,,~on County Zoning Commis~inn will hold an informational rae~ting with a pr~nmtion by r~r~entativus
of the East C~ntral Iowa Council of Gowraments (ECICOO) r~garding the proposcA nw Land Us~ Plan for Jolm~on
County, Iowa, at their regular Ma~h 11, 1996 m~fing. The m~ting will l~ held in the Board Room of the John.~n
County Admim'~tratinn Building, 913 South Dubuque Street, Iowa City, at 6:30 P.M. The prcm~ntation will include,
bul not 1~ limitcA to, introduction of the project, project ~h~dulc, public involvem~t plan, population trends,
housing, and iacomo data~ This presentation will b~ limited to 30 minute. Th~ public is encouraged to attend.
The m~ting is the fu~t atep in the proce~ of &,weloping the L~d U~ Pla% w~ch h ~t~d~ m dc~U ~c laud
~ ~ ~o unln~omted ~s of Jo~n ~. ~c now ~d U~ Plan ~11 ~ ~o ~'s c~st~g
~rch~ivc Pla~ w~ch w~ adop~d by ~c Jo~n ~W Board of S~iso~ ~ 1978. ~ ~g mo~,
m~ ~1 bc held ~ at l~t fo~ d~t l~fio~ ~ Jo~n Co~ m co~t ~m ~d con~ ~om
r~id~. ~c ~o~fio~l m~8 on ~h I1 ~1 ou~c ~c ~ and goa~ f~ o~t~g ~c ~, and
~ p~o ~o ~g ~ion's ~isr m~ ~ch ~ bc~ at 7 o'cl~
°30-
Winter 1996
Annual Vol~t~r M~fing
Sa~y, M~ 2,
9~0 ~
Pleas~ plan on attending the Annual
Volunteer meeting on Saturday, March 2,
1996 at 9:30AM in the Wesley Lounge. Our
program for the day will be State
Representative Mary Masther speaking
and answering our questions about current
legislation related to hunger and
homelessness. For the second part of the
program, Meg Strohmet will tell us about
the Share the Table program and how we
at Free Lunch can make use of this new
network of people helping people. The
program will be from 9'.30-10'.30 AM with a
short Board meeting to follow. We want to
remind you that all team leaders are
encouraged to attend and be active in the
Board as well as the general meeting. Also
please invite any interested volunteers to
come to our annual meeting. Refreshments
will be served and there will be time for
sharing any concerns you may have. ALL
ARE WELCOME!!!
Share the Tallle
You may have already heard that we are
in the process of starting a network or
clearinghouse for accessing food called
Share the Table. This is a really exciting
coalition of people consisting of hospital
dietitians, restaurant association, grocers,
warehouses, and service agencies. The idea
is to ease the process of transferring food
from those who have too much to those who
need it. You at Free Lunch will play an
important role in the development process.
since you are one of the largest groups of
users, it w!11 be important to determine how
you want to utilize such a progran~ To help
plan and organize, we will be placing a
dipboard in the kitchen with a series of
questions for each group to fill out. In
general, we would like to know who you
access, if you need help finding food, if your
team would use prepared food if it is
available, and if you would like someone to
pick it up for you. It will be very important
to respond because we want to be very sure
that if the program starts up it will not end
up taking important sources away from
those already using them. If you have any
questions or concerns, please write them
down. With anticipated changes in
government i~volvement with programs
such as otus, we feel it is vital to make a
system work as efficiently as possible.
Right now we are doing well. The DHS
soup kitchen cornmodifies which we receive
have not been cut. In fact the state will be
asking for orders from us quarterly and
giving us a wider range of foods to choose
from. We know this will continue into 1997,
but the future after that is undetennined.
Help us plan ahead so we can keep Free
Lunch working as well it has for the past
years.
Diner Counts
Counts for the last quarter of the year wore
down ~rom the summer and fall. October we
had an average of 90 diners, November, 77
diners, and December, 79. I haven't tallied
the January counts yet, but between
blizzards and sub-zero weather, I'm sure
erratic describes it pretty well. Thank you
to the hardy soles who made the trek out cn
those tough days.
Christmas Day Dinner
(from Kathy Linhardt)
LizAnn Miller and Kathy Linhardt would
like to express their gratitude for the
invaluable support and contributions of so
many people for the very joyful seventh
annual FLP Christmas meal. The
following is a partial list of thanks because
some of the volunteers and donations
romaned anonymous.
For Monetary Support: Carol Lach,
Adelaide Bulgarelli, and Judy Fry.
For Food, Warm Clothing. Gifts, &
Volunteer Contributions: Spedal thanks ~o
the members of St. Wenceslaus for
supplying six turkeys, a ham, potato and
stuffing dishes, cranberry sauce, nuts, and
mints. The hard work of FLP team
coordinator~, Margaret Ping and Ann Drop,
and the enthusiastic involvement of their
congregation, was essential to the success of
the meal. Also thanks to another church,
Hope United Methodist, for providing
outerwear, cookies, and l~our beautiful
Christmas cakes from member, Jo Heald
who is a professional cake decorator.
Econofoods Bakery supplied treats galore
allowing us to have a Christmas cakewalk
with the guests. Mercy Hospital
contributed a Santa's bag worth of warm
slippers. Jason Clothier, aPhD candidate
in music, returned again this year to
provide beautiful guitar music with the
meal. We are also grateful to Adelaide &
Guido Bulgarrill, the Cilek Family, the
Arkins Family, Ann Donahue, Shirley
Kelly, the Reese Family, Amy & Rachel
Kolen, Dan Miller, Jill Smith, Mary Eileen
& Jim McAndrews, Elizabeth Clothier,
Linda Mildenstein, the Dozark Family,
and the Miller & Linhardt Families who
always have so much fun and hope to do it
again on Wed. 12/25/96.
More Thank Yousl
As always there are many people to thank
for contributions to the Free Lunch Program.
Again ff we have omitted you or someone
you wish we'd thanked, please let us know.
Thanks to St..Thomas More group fo~ the
new soup howls, Pilot's Club for the roasters
and a new table from the Mary Young
Memorial, Kappa Sigma fraternity, Phi
Gamma Delta for food, Hoover Student
Council, Sister Mary Francis and the
Regina kids who will continue to delight us
with their help throughout the winter,
Blooming Prairie, Hawkeye Foods, New
Pioneer Coop, HyVee dairy and bakery,
and West High students working with the
Wesley group.
Meg Strohmer 351-,5567
Julie Kearney 337-9423
February/March 1996
Jim Gulland, Occupational Safety Specialist, Finance Department, Civic Center356-5427
You Could Be Next!
THIS MONTH;S ININNER /!
Steve Miller of the Engineering Division has the distinction of being the first
winner of the City Employee Safety Slogan Contest· Although the voting was
close among the several excellent entry ideas, a panel of Wvelve judges (repre-
senting medicine, insurance, safety, and local government) gave the nod to Miller's
creation. A thank you in way of a $30 gift ceraficate goes to winner Miller for his
thoughtful contribution to the City's safety program.
The next safety slogan winner could be you. Simply write out your idea (in-
clude your name and division) and get it to the Occupational Safety Office, Civic
Center, by March 9, 1996. Judges are looking for ideas that demonstrate original-
ity, universaliw, creativity, clarity, appropriateness, positiveness, and brevity.
My Story: Beth Daly
Although it can affect so many of us - from keyboard op-
erators to mechanics - there is still much misinformation
and resulting confusion about carpal tunnel syndrome. Li-
brary Office Assistant Beth Daly shares her story in an ef-
fort to help others avoid needless pain and suffering.
"The first sign that I had any trouble w~th my wrists was
about five years ago when I was romp!ng around the house,
giving my daughter a 'hersay ride' down on all fours. I was
puzzled that my hands weren't as comfortable as they had
been in the past. I put it down to 'old age creeping up on me'
and continued to romp.
"1 had heard of carpal tunnel syndrome; who hadn't? A
couple of people at work even had surgery for the condition,
but I didn't believe my.wris. ts were that bad. Slowly, gradu-
ally. over several years. the uncomfortable feeling became
more obwou$.
"1 do type a lot at work. I type the weekly calendar and do
Safety Chat
"At roY lOb I work safely so that I can play softball on week.
ends and coach Ltttle League m the eventngs" Guy Irvin.
Traffic Engmeenng
'*The btggest reward of staytrig tnlurwfree tS avoiding pain -
pain hurts!" Scott Kugler. Planrang
"At my led I work safely so that the public service we prowde
ts delivered w~thout delay or ~nterrupr~on. " Chris 8ok. I:~re
Deeartrnant
"People who rake unnacessaG, risks are more hkely re not
only hurt themselves but eventually someone else." Heather
Murray. Arereal Control
Team
Engineering Division ·:'
a lot of data entry. I do many spreadsheets at the end of
each quarter. Some days. I am at my computer for six or
seven hours at a time. On those days, both my head and my
wrists would ache.
"1 was nervous about mentioning my pain to my boss;
perhaps I thought if I said something, it would be real and if I
~gnored it, it would go away.
"When I was pregnant with my second child. I would wake
up in the middle of the night with my hands completely numb.
I told myself it was due to pregnancy but mentioned it to my
doctor. He asked me to put my hands together at a right
angle at the wdst and asked ff it hurt. It didn't. so he said
nothing more.
"1 s~gned up for an ergonomics workshop at a staff train-
ing day. I learned that if one holds one's wrists straight.
chances of repetitive motion ~nju~/are lessened. I tried to
hold my wrists completely flat. Flat as a board. Straight as a
pcnciL The pmn got worseIF'
At n,ghts Beth would awaken w,th aches in her right wrist;
dunng the day her httle finger would tingle. After she bought
and tr,ed two different wrist splints. the pain only got worse,
spreading to both wrists. It was then that she contacted her
supervisor. Martha Lubaroff.
"1 d~dn't know what to expect. Would she behave me?
Would I have to have surgery~ Martha followed C~ty grade-
lines and helped me f,11 out a few forms. We mon~tored the
s~tuat~on and I tried wrist rests. taking breaks. and stretching
after long penotis of Wpmg I got an adlustable keyboard to
keep my forearms level. I held my wrists as straight as I
could get them."
After a few months w~th no rehef, Martha talked to Ass~s-
rant Finance Director Kewn O'Malley who helped set up an
appointment w~th Progressive Rehabditat~on Associates at
Mercy Hospital. 'A ve~, race physical therap,st examined
my wrists and hands and interviewed me. It was a non-threat-
ening exam, and when {t was over. he expla,ned that part of
turn page
The Safety Net page 2
Febru~ry/Alarch 1996
Daly
my problem was that I was holding my wdsts too straight!
The palm of the hand should be at a 15-degree angle to the
wr~st. He prescribed a different kind of splint to hold my
wrists at the correct angle. He said my case did not indicate
surgery at this point or medication ONHEW!
"if I had told my boss earlier, I would not have had to pay
for two splints that made the problem worse. The City paid
for the exam and the correct splints.
"1 continue to have mild wrist pain. It is worse dudng
quarterly reports and better when I am on vacation. I have to
watch my hobbies, too. I make bobbin lace, which involves
wrist action (and pain, if I am not careful). I wear my splints
during heavy typing days and leave them off during light days:
I have to be careful not to lean my wrists on the wrist rest
and wpe from a stationary position. I have to limit my use of
my home computer. I am fortunate that ! have not had to
have surgery. and with care, I hope that my wrists will im-
prove."
Employees suffering from cumulative trauma disorder- a
broad term applied to a host of arm, hand, elbow, shoulder,
and neck ailments (including carpal tunnel syndrome)-should
know that without proper treatment the condition will only
get worse. More can be earned through the videos CTD for
Office Personnel, CTD for Mechanics, and CTD for Transit
Drivers. Each can be checked out at the Civic Center Safety
Office.
Beth concludes her story with some poetic advice:
Listen to my tale of wee;
Take my ad~ce: don't suffer so.
Get some help at early s/gn
So your wnsts won't hurt as mine.
(Perhaps you have a personal experience - or know some-
one else who does - dealing with an issue of safety and health.
Sharing ~t with others through The Safety Ned's "My Story"
could be a valuable service to others. Submit your story to
Jim Gulland, Occupational Safety Specialist, at the Civic Cen-
ter or call 356-5427.)
Watch this video
and avoid frostbite
"Winter weather Can maim you for
'~~, life, and you need to know how to pro-
f~ tect yourself," declares Jackie Heinle,
Registered Nurse and Assistant
Nurses Manager at the University of
Iowa Burn Treatment Center.
For supporting evidence, Ms.
Heinle provided numerous slides of
wintertime victims in the presentation
"Frostbite: What It Is and How to
Avoid It" to over 50 City employees
, on December 15, 1995. Jackie also
I addressed the ~ssues of trenchfoot,
frostnip and hypothermia.
"This is information everyone should have. I want my
entire family to know about this," said one City worker after
the presentation.
A videotape of Jackie Heinle's presentation is available to
any City employee. View it along with co-workers and take it
home, too, for the entire family to see. Caution; Some
aspects of this presentation are extremely
graphic. For information concerning the frostbite tape,
contact the Occupational Safety Office at the Civic Center.
Tracking injuries helps Wastewater troubleshoot
"If you don't learn from past mistakes. you're bound to
repeat them." ~s an old adage taken to heart by the City's
Wastewater D~vision. Superintendent Dave Elias and
ruer Clerk Kathy Jackson recently comolied ~nju~, data for
the past five years.
Stabstins about the type of .nlury, frequency. lost time,
~nlur~ous job tasks and the like (see graph) help
Wastewater's safety committee estabhsh pnonbes and fo-
cus on needed ;njury-preventlOn programs.
However useful facts and figures may be, they are only
part of the stow. The human measures of injudes are the
resulbng pain. suffering. loss, and confusion. Can num-
bers keep workers safer~
"1 think they can," says Supenntendent Ehas. "The na-
tional statistics are way out there someplace. This data
something that relates to no one else m the world except
my staff."
Agreeing w~th his boss, Treatment Plant Operator Roger
Overton attests: "It certainly does make an ,mpress~on.
I'm more aware and now wear my hard hat and safety
glasses more often."
Lost Hours Per Injury Type
Back ~ ' '" 111.5
Other
Eye ~ 28.9
Head ~ 27.5
Hand ~ 14
0 20 40 80 80 100 120 140
Hours Lost
To: ZO~q CZ1~ CLERK
Don Sehr, Chairperson
Joe Bolkcom
Charles D. Duffy
Stephen P. Lacina
Sally Slutsman
BOARD OF SUPERVISORS
February 22, 1996
FORMAL MEETING .
Agenda :* '.
1. Call to order 9:00 a.m.
2. Action re: claims :'-"" ...,,
3. Action re: formal minutes of February 15th.
4. Action re: payroll authorizations
5. Business from the County Engineer.
a) 9:00 a.m. o continuation of Public Hearing for Road Vacation 01-96.
A portion of Meier Avenue SW beginning at its intersection with 540th
SWeet; thence Northerly approx~nately 1/4 mile.
b) Action re: accept counter offer from Tom Bayliss for $2,975.53 or
reject counter offer and extend final offer of $1,982.80 for right-of-way
necessary for Johnson County Project STP-S-52(37)--5E-52.
Action re: accept counter offer from Shirley Edmonds for $2,702.84 or
reject counter offer and extend final offer of $1,732.30 for fight-of-way
necessary for Johnson County Project L-D-13-3.
d) Action re: resolution 02-22-96-01 authorizing weight embargoes on
Secondary roads.
e) Other
913 .SOUTH DUBUQUE ST. P.O. BOX 1350 IOWA CITY, IOWA 52244-1350 TEL: (319) 356-6000
FAX:(319)356-6086
To: TOm CTTY CLERK
From jo booarty ~--21-96 8:38a~ p. 3 or 3
Agenda 2-22-96
Page 2
6. Business ~om the Coimty Auditor.
a) Action re: peimits
b) Action re: reports
1. Clerk's January monthly report.
c) Other
7. Business from the County Attorney.
a) Report re: other items.
8. Business from the Board of Supervhors.
a)
Action re: family preservation grants: Healthy Families~OWa..~arly
Intervention Services System in the amount of $5,000.00 ahd authgrize
Chairperson to sign contract. "~
b) Motion author/zing the Deeategorization Project to apply for a
Community Based Family Resource ~ant
Action re: l~ansferofS.E.A.T.S. van #124 to Washington County.
d) Action re: appointments to the Johnson County Historic Preservation
Commission.
e) Other
9. Adjourn to informal meeting.
a) Discussion re: budgets.
b) Inquiries and reports from the public.
Reports and inquiries from the members of the Board of Supervisors.
d) Report from the County Attorney.
e) Other
10. Adjournment.
OFFICE OF THE
IOWA CITY ASSESSOR
JOHNSON COUNTY ADMINISTRATION BUILDING
DAN L. HUDSON
ASSESSOR
DENNIS BALDRIDGE
DEPUTY
CAROLYN BURKE
DEPUTY
February 21,1996
Dear Conference Board Member:
The meeting of the Iowa City Conference Board for the public hearing on
the Iowa City Assessor's FY '97 budget is scheduled for Monday, February
26, 1996 at 6:30 P.M. at the Iowa City Civic Center.
Enclosed, so you may review the information before the meeting, are:
1. The Agenda
2. A copy of the Janurn7 29, 1996 minutes.
If you have any questions about the budget, or anything else, feel free to
call me.
Sincerely,
Dan L. Hudson
Iowa City Assessor
913 SOUTH DUBUQUE STREET - P.O. BOX 1350 - IOWA CITY, IOWA 52244
TELEPHONE: 319-356-6066
February 21,1996
TO WHOM IT MAY CONCERN:
The Iowa City Conference Board will meet at 6:30 P.M. on Monday,
February 26, 1996 at the Iowa City Civic Center Council Chamber.
The purpose of the meeting is to hold a public hearing on the Iowa
City Assessor's proposed budget for FY '97.
AGENDA:
1. Call meeting to order by the Chairperson.
2. Roll call by taxing body.
3. Act on minutes of January 29, 1996
Conference Board Meeting.
4. Public hearing 9n budget.
5. Adopt budget.
6. Other business.
7. Adjournment.
Dan L. Hudson
Clerk, Iowa City Conference Board
CB-AO26
CITY CONFERENCE BOARD
JANUARY 29,1996
City Conference Board: January 29, 1996, 6:35 P.M. in the Council Chambers
at the Iowa City Civic Center. Mayor Naomi Novick presiding.
Iowa City Council Members Present: Baker, Kubby, Lehman, Norton,
Novick, Thornberry, Vanderhoef.
Johnson County Supervisors Present: Bolkcom, Duffy, Lacina, Sehr,
Stutsman.
IC School Board Members Present: Matheson.
Others Present: Hudson, Atkins, Karr, Woito.
Taoe Recorded: Reel 96-17, Side 1.
Chair Novick called the meeting to order and Clerk Hudson called roll and
stated that a quorum was present, the School having only one member present
will not have vote recorded.
The City moved to accept the minutes of the last Conference Board meeting,
February 27, 1995, County seconded, and the motion carried, 2/0.
City Assessor Hudson present his proposed FY '97 Assessment Expense Fund
Budget. The increases are $8,900 for a 2.6% COLA plus $350 each for
salaries, $1,220 for FICA and IPERS, $6,700 for assessment ~{olls and postage,
$500 for insurance and $1,012 for a decrease in the unencumbered balance.
The only decrease is $1,600 for bonds which is an expense only every 6th year.
The proposed levy rate would go fi'om .20446 to .20482, an increase of only
0.2%. Funding for the Special Appraiser's Fund of $17,000 is requested,
$1,500 for the car replacement fund, $3,000 for soBware maintenance and
$12,500 for new aerial photos and orthophotos. Discussion was held about the
budget, deciding the $500 for insurance would probably not be needed.
The City moved to accept the proposed budget for publication, County
seconded, and the motion carried, 2/0.
The County moved to set the public hearing for Monday, February 26, 1996 at
6:30 P.M. at the Iowa City Civic Center, City seconded, and the motion
carried, 2/0.
The vacancy on the Iowa City Board of Review has been advertised and there
was one applicant. It was moved by the City to appoint Janice Sweet to the
Board of Review for a term ending December 31, 2001, County seconded, and
the motion carried, 2/0.
Other Business: Councilor Baker brought up his memo about reviewing the
costs of the assessor's office and how funding is handled. Assessor Hudson
discussed the information he handed out about how wages and benefits make
up the bulk of the budget. The subject of combining city and county assessor's
offices was also discussed. City Attorney Woito ruled that any costs of a study
of the office would be funded by the City.
There being no further business, it was moved by the City, seconded by the
County to adjourn at 7:12 P.M. Motion carried unanimously, 2/0.
Dan L. Hudson
Clerk, Iowa City Conference Board
City of Iowa City
MEMORANDUM
Date: February 20, 1996
To: City Council
From: City Manager
Re: Out of City
I want to remind you that I will be out of the city from Thursday, March 14 (late pm) through
Saturday, March 23. I will be home 5 PM on Saturday.
Lisa will have my itinerary.
indexlm\cm2-20
City of Iowa City
MEMORANDUM
Date: February 22, 1996
To: City Council
From: Naomi Novick
Re: Transit Issues
We have spent quits a bit of time discussing transit without the ability to move forward. Since
the operational details, riders, routes and hours, are not in need of an immediate decision, I
suggest that we each mull over this list of options and possibly find a happy medium-- or at least
an acceptable compromise. Remember that always and never do not exist in the real world --
the only constant is change ~ or any other ctiche that suits an individual's decision-making
mood. Whatever changes that are to be made will require a commitment of time and money for
education, publicity, etc. Working backward from July 1, we should start handing out new
schedules, etc. by June 1. Therefore to allow for designing, printing and delivery, decisions have
to be firm by April 15. Those who are at the NLC meetings may find people from other cities who
have faced similar transit funding problems and found solutions. Bring back some new ideas if
you find them.
The following list of ideas are those that I have heard at some time in our discussions. Please
write yes or no for each of them after you have reached a conclusion. Those options receiving
at least four yes's will be discussed at an upcoming meeting. Please remember that the fixed
route system operates at $44 an hour and that we do not want to exceed the total amount in the
latest budget revision (2-14-96). We will all turn in our Transit Options Ballot to the City Manager
no later than March 14. The meeting to discuss options will be scheduled after they are all in.
Thank you for all the time you have given to transit issues. It will be difficult to make some of
these decisions.
February 22, 1996
TRANSIT OPTIONS BALLOT
Please answer yes or no to each option, and turn in to the City Manager by March 14 or
earlier. Additional comments are welcome, Use the back of this page or another page.
Fixed Routs
Service hours:
__ M-F, 6am-11pm
__ Sat. 6am-6pm
Paratranslt
__ 24 hours all 7 days
6am-9pm __ M-F 6arn-11pm __ 6am-9pm
Sat. 6am-6pm __~ 7am-6pm
7am-6pm __ Sun, hours
Number of vehicles:
__ M-F no change
Evening __. 5 __ 3 __ 2
Sat. 5 3
M-F __9 __6 5
Evening 2
Sat. 4 2
Sun. 4 2
Fares Decided:
75¢ a dde, $25 monthly pass
$7.50 for 10 tickets
$1.50
No free rides
$3 Sun. or nights
Low-Income discounts:
Monthly pass
Strip tickets
Other Ideas:
Family pass or fare
Child's fare- age eligible, with parent,
alone
Quantity discount on monthly passes sold to
employers or social service agen-
cies,
Eligibility:
Single Ride
Monthly Pass
Punch Card
75 years old
disabled only
no change
Ride may be refused or delayed.
Taxi available 24 hours, 7 days.
ARTS CENTER AND GAU~RY * 129 E~st Washington Street · Iowa City, Iowa * 52240-3925 * (319) 337-7447
February 20, 1996
To the Iowa City Council: Mayor Naomi Novick~and Councilors Larry Baker, Karen
Kubby, Ernest Lehman, Dee Norton, Dean Thomberry and
Dee Vanderhoef
To the Iowa City Staff:
From:
Steve Arkins, City Manager
Karin Franklin, Planning & Community Development
Shirley Wyrick, President ~~
Arts Iowa City
A year ago I was asked to make a presentation to the Leadership Group of the Iowa
City Area Chamber of Commerce. Since my talk was to be the leadoff presentation
in a day highlighting arts and cultural activities, I decided first to pull together a list
of the arts and cultural groups our community has nurtured, just to give some idea
of the breadth of these endeavors. I found its scope astounding and think you may
also!
This list continues to evolve* and is always incomplete, but it does underline why
Iowa City is so strongly identified with arts and culture.
To follow up on what this list indicates, an Annual Cultural Economic Impact
Statement that will provide specific figures relating to this huge Iowa City industry
will soon be in progress. The impact statement will be modeled after the Cedar
Valley Cultural Council's Economic Impact Statement, a copy of which is enclosed.
* I welcome any additions you may have to this Arts/Cultural Groups list.
Arts in Iowa City:
An Incomplete Survey
Revised February 10,1996
The Visual Arts
Community Organizations
· Arts Iowa City/Center and Gallery - Diarme Kaufman
Beading Guild of Iowa City - Karen Kubby
· Book Arts Club - Penny McKean
Craft Guild of Iowa City - Cynthia Kemp
Fiber Arts - Astrid Hilger Bennett
· Legion Arts, CSPS Hall (Cedar Rapids) - John Herbert/Mel Andringa
· Iowa City Community School District - Nancy Wehrheim,
Art Coordinator
· Metal Artists Alliance - David Luck
The Raphael Club - Linda Behrendt
Robert A. Lee Community Recreation Center - Joyce Carroll
United Action for Youth - Jim Swaim
Visual Arts Alliance - Gary Gnade
Willowwind School - Nancy Macfarlane
· Women's Caucus for the Arts - Chris McOmber
· Wood Artisans Guild - David Naso
University-sponsored. serving the community:
The Checkered Space - School of Art & Art History
· Eve Drewelowe Gallery - School of Art & Art History
· Project Art, UI Hospitals & Clinics - Mark Towner
UI Arts & Crafts, IMU - Bianca Lippisch Bailey
UI Fine Arts Council - Bianca Lippisch Bailey
UI Museum of Art - Stephen Prokopoff
· Women's Resource & Action Center -
Visual Arts, contd.
-2-
Commercial Establishments - Visual Arts
Exhibitions of Art: The Cottage; The Cottage West; Great Midwestern Ice Cream
Co.; Hawkeye Audio; Iowa State Bank & Trust Co.; Lorenze Boot Shop; M.C.
Ginsberg Jewelers
Arts Sales: Artists Concepts - Mary Lea Kruse; Barn Collections - Alan Weinstein
Cosgrove Institute; Iowa Artisans Gallery - Astrid Hilger Bennett; Summit
Street Gallery - Ted Heald
Other Galleries, Frame Shops and Art Consultants: AA Cilek Gallery & Frame;
Artery Arts; Claim to Frame; Dick Blick Art Materials; The Frame House &
Gallery; The Frame Station; Galeria Clemencia; Gilpin Paint & Glass; Good
Times Artwork; Henry Louis, Inc; Hudson River Frame Co.; Kent Studio;
Lasansky Corporation Gallery; Ron Mason Framing & Photography; Charles
Morris Gallery; Nancy L. Purington, Art Consultant; South Side Gallery; 202
House of Art; Whispering Winds Gallery
Music
Community Organizations
Chamber Singers of Iowa City - Marcella Lee
Early Keyboard Society - John Fix
Eastern Iowa Brass Band - Bob Upmeyer
Eastern Iowa Recorder Society - Ruth Williams
Friends of Music USA - Brad Cornick
Friends of Old Time Music - Harry Oster
Iowa Arts Festival - Liz Dueland
Iowa City Chorolaires - Jill Van Dorpe
Iowa City Chorus, Sweet Adelines Intl. - Donna Johnson
Iowa City Classical Guitar Society - Tom Nothnagle
Iowa City Community Band - Steve West
Iowa City Community School District -
Bob Brady, Performance Music Coordinator
Vicki Arnold, General Music Coordinator
Iowa City Community String Orchestra - Allen Ohmes
Iowa City Girls Choir - Vicki Arnold
Iowa City Independent Piano Teachers - Cheryl Buller
Music, contd.
Iowa City Music Study Club - Miriam Canter
Jazz Festival - Mark Ginsberg
Kala Mandali - Barbara Nflausen-K
North Liberty Community Band - Elbert Edelbrock
Old Capitol Chorus - Gerald Miller
Opera Supers - Miriam Canter
Piano Teachers Festival - Veral Leaman
Willowwind Children's Choir - Nancy Macfarlane
University-sponsored, serving the community
Old Gold Singers - Tim Schumacher
School of Music - David Nelson
Cantorei Singers - William Hatcher
Opera Supers - Miriam Canter
Opera Theatre - Beaumont Glass
Stradivari String Quartet -
UI Symphony Orchestra - James Dixon
UI Concert Band -
UI Marching Band -
Voices of Soul - Ronnie Teague
and several others featuring individual & group performances
Commercial Establishments
Eble Music - David Hempel
Guitar Foundation
J. Hall Keyboards- J. Hall
Preucil School of Music - Doris Preucil
West Music Company, Inc. - Steve West
Theatre
Community Groups
Entre Nous Club -
Eulenspiegel Puppet Theatre - Monica Leo; Terry Breitbach
· Inner Ear - Margaret Eginton/Maggie Conroy
Iowa City Clown Club - David Panther
Theatre, contd.
Iowa City Community Theatre - Diane Thayer
La Petite Theatre _ Sharon Honore
Midwest Center for Developing Artists - Rebecca Gilman
Riverside Theatre - Ron Clark/Jody Hovland
SSRO (Seniors Standing Room Only) - Janie Yates
· T J Theatre - Patti Mott
West Branch Juggling Club - Jim Calkins
Young Footliters - Patti Mott
Zion Zealots - Patti Mott
University-sponsored, serving the community
· Hispanica Soliedad - Adolfo Cisneros
Hancher Auditorium - Wally Chappell
· University Theatres - Alan McVey
Dance
Community Groups, Commercial
Coralville Dance Center -
Dance of Iowa - Michael Kohli
Dance With Me -
· Folk Dance Club - Tim Shipe
· Kahraman Near East Dance Ensemble, Inc. -
· Kate Carol & Company Dance - Kate Carol
Wellspring Center for Dance - Carol Horwitz
University-sponsored, serving the community
Hancher Auditorium - Wallace Chappell
University of Iowa Dance Depm-tment - Francoise Martinet
Dance Forum - Marie Wilkes
Talented & Gifted Young Dancers Program - Diane Danhieux
The Arts in Iowa City, contd.
Literary Arts
Community Organizations
The Book Arts Rag - Penny McKean
Iowa Scribes (calligraphy) - Cheryl Jacobsen
National League of American Pen Women - Julia Peterson
Prairie Lights Readings by Writers - Jim Harris
Science Fiction League of Iowa Students - Susan West
Tractor Magazine - John Herbert
University Sponsored, serving the community
International Writing Program - Clark Blaise
(readings by writers)
Iowa Center for the Book - Kim Merker
· Iowa Summer Writing Festival - Peg Houston
University of Iowa Press - Paul Zimmer
· Writers' Workshop - Frank Conroy
(readings by writers)
Commercial - Literary
Books - new: B. Dalton Bookseler; Haunted Bookshop on-the-creek; Iowa Book
& Supply Co.; Murphy-Brookfield Books; Prairie Lights Books; University Book
Stores; Waldenbooks.
Books - used & rare: The Bookery; Counterpoint Used Books; Daydreams;
Haunted Bookshop on-the-creek; Murphy-Brookfield Books.
Film & Photography
Community Groups
Iowa City Camera Club - Margaret Alton-Herr
University sponsored, serving the community
· Communication Studies (film, tv & broadcasting) - Franklin Miller/
Dudley Andrew
Film & Photography, contd.
Commercial:
Custom Photofinishing: Color Works; Henry Louis Inc.; PhotoWorld;
University Camera
Photographers: Robert Hatcher Studios;. Mauro Heck Photography; Paris
Concepts and others
-6-
Radio, Television and Multimedia
Community Groups
Cable Consortium, Educational - Pat Braunger
Cable Television, Government Channel - Drew Sheaffer
o Interactive television (Civic Center) - Don Wood
o Iowa City Community Schools:
Mike Haverkamp
Johnson County Community Network - Chris Preuss
Kirkwood College Educational TV Channel - Jean Ketles
Public Access Television - Ren~ Paine
Radio Iowa - Dan Coffey
Thaw 96: Film, Video, Digital Media Festival - Lloyd Dunn
University sponsored, serving the community
Communication Studies (film, tv & broadcasting) - Franklin Miller/
Dudley Andrew
Other Cultural Institutions
Iowa City Public Library - Susan Craig
Johnson County Historical Society - Laurie Robinson
Legion Arts, CSPS Hall Cedar Rapids - John Herbert/Mel Andringa
The Science Center - James Larew
Senior Center - Bette Meisel
State Historical Society of Iowa - Marvin Bergman
United Action for Youth - Jim Swaim
University Club - Linda Shope
Other Cultural Institutions, contd.
-7-
University sponsored. serving the community
Division of Continuing Education - Emmett Vaughan
Center for International & Comparative Studies - Virginia Dominguez
Museum of Natural History/Iowa Hall - George Schrimper
· Old Capitol -
· University Libraries - Sheila Creth
Publications Featuring/Reporting on Arts and Culture of Our Community
The Advertiser
Arts at Iowa
The Daily Iowan
ICON
Iowa City Press-Citizen
Iowa City Magazine
The Gazette
Des Moines Register
River Cities' Reader
Tractor Magazine
Others?
MEMBER ORGANIZATIONS
* Area Education Agency VII
Cedar Arts. Forum
*Cedar Falls Community Schools
· Cedar Falls Community Theatre
Cedar Falls Historical Society
Cedar Falls Public Library '
*Donald O. Rod L'ibmry, UNI
Grout Museums (Grout, Russell, Imaginarium)
Hartman Reserve Nature Center
*Hawkeye Community College
Hearst Center for the Arts
Cedar Falls Municipal Band
KGGB-FM Public Radio
KUNI,rKLrNY/KHKE/KRNI-FM Public Radio
Martin Luther King Jr. Center.
Silos & Smokestacks
~l'heatre UNI
UNI Ethnic Minorities & Cultural Center
UNI Gallery of Art
' UNI Marshall Center One Room School
UNI Museum
UNI School of MuSic
Waterloo Community Playhouse/Black Hawk C~Idren's Theatre
*Waterloo Community Schools
Waterloo Museu'm of Art/Junior Art GallEry
Waterloo Public Library
Waterloo/Cedar Falls Symphony
Figures excluded clue to multifaceted purposes
Cedar
t/alley
Cultural
· Council
RESO.URCES
· PLUS
Economic Impact
RESOURCES PLUS: THE CEDAR VALLEY GULTURAL COUNCIL
Economic Impact
Full-time Staff
Part-time Staff
Interns ' '
Volunteers
Value Volunti~er Hours '"
Annual Operating
~.nd Capital Budgets
Gi,~s & Grants
School Chitdrffn Served Annually
Total People Served Annually
!990 I991 1992 .1993
154
257
142 149
206' 209
~,422 5,5~5
$6,558,005 $6,867,444
4,521
$7,706,7~5
881,391 910,109 865,138
.1994
' t58 163
356 353
41 76
4410 4756
$ fi93,706 $ 594,772
$~,634,613 $9,636,593
$I,590,117 · $1,232,897
95;155 101,225
~ 975,557 94~,,673
EXttiB!1'IONS education Dance
MUSIC. lectures Ai-t WORKSHOPS
science ~%F~5 Demonstrations
' PRESERVATION fieM trips
gSa~'t;rl C~vattr history 'Hikes
TOURS
TH~TRE
RESOURCES PLUS member institutions present programming
to almost 900,000 people each year. These visitors from all parts
of northeast Iowa are served through formal and informal programs
that are both educational and entertaining.
IMPACT In the met}o area, Resources Pius memb6rs
provide jobs for 163"full-time and 3534 part=time'employees.
Professional job training i~ given to over 76 interns each year.
In addition, almost $600,000 worth of time is donated by o~'er
4,700 volunteers who believe strongly in our educational
missions. o
The combined annual operating and capital budgets for RP
'members totaled $9,634,6t3 in 1993.. An 'a, dditi0nal
'$1,590,117 was received in gifts and grants. Sin~e one dollar
tums over four times' in a commuhity, these educational &
cultural ifist.itutions impacted the local economy by more than
$44 millioa! ·.
Several members have bern e~clud~ fi~om thee to~als ~n orde~ to give a more accurate s~mmm~'
oflhe impac~ the nrta & cultural oeganizallom Imve oo ~J~ ,~eon~y of Wa~oo/Ced,~' Falls.
To: IO~£IP/CL[RK
Johnston Count,'
Don Sehr, Chairperson
Joe Bolkeom
Charles D. Duffy
Stephen P. La¢ina
Sally Slutsman
BOARD OF SUPERVISORS
February 27, 1996
INFORMAL MEETING
Agenda
1. Call to order 9:00
2. Review of the formal minutes of February 22nd.
3. Business from the County Engineer.
a) Discussion re:
b) Discussion re:
projects.
c) Other
1996 Supplemental Construction Program.
right-of-way negotiations for various Johnson County
Business from Jeff Davidson, Director for Johnson County Council of
Governments re: Johnson County Council of Governments amendment to
the Arterial Strect Plan for Oakdale Boulevard between First Avenue of
Coralville and County Road W-66 (Dubuque Strect)/discussion.
5. Business from Dave U!rick, Iowa State Education Association re: impact
of Stanley Amendment on Local Government/discussion.
6. Business from Bruce Ahrem, Senior Farm Manager for Farmers
National Company re: County Farm Lease/discussion.
913 SOUTH DUBUQUE ST.
P.O. BOX 1350 IOWA CITY, IOWA 52244-1350 TEL: (319) 356..6000
FAX: (319) 356-6086
To: IO~q CI1¥ CLERK
From: jo hogarty 2-26-96 9:glaa p. 3 of 3
Agenda 2-27-96
Page 2
7. Business from the Board of Supervisors.
a) Discussion re: meetings for the week of March 17th, due to ISAC
Spring School of hnstmction for March 20th thru March 22nd.
b) Discussionrc: spring cleanup.
c) Discussion re: Central Point of Coordination job description and s~tary
range.
1. ,lob description for assistants to the Central Point of Coot >.~Ii.4'o~
d) Reports
e) Other
8. Department Head Meeting. ~>: '~'
a) Discussion re: the following: \.
1. Johnson County Govemment Video.
2. Update on budgets.
3. Report of League of Women Voters report, "The Status of County
Government in Johnson County 1995".
4. Computer Needs Committee report and correspondence regarding
Geograph/cal Information System.
5. Update on Employee Appreciation Activity.
6. Update on Boy Scouts Government Day, March 28th.
7. Jody Dvorak of the Iowa City Area Chamber of Commerce.
8. Other
b) Report from the County Attomey and discussion regarding the
following:
1. Fund procedures/Secondary Roads prosecutions.
2. Limitations on other compensation on county time.
3. Personnel-related staff needs.
4. Affamative action policy.
5. Sexual harassment policy/training.
6. Other
9. Discussion from the public.
10. Recess.
16 February 1996
aquadrill
717 East Second Avenue
Coralville, !owa 52241
Chuck Schmadeke
Director of Public Works
City of Iowa Cily
Civic Center
410 East Washington Street
Iowa City, Iowa 52240
Phone (319) 338-5052
Fax (319) 338-8953
Re: Iowa City Water System Improvements Project
Dear Chuck:
The purpose of this letter is to inform you that our subcontractor on the referenced project,
Mr. Ed Winslow of Winslow Drilling Company, received a telephone call a couple days ago
from a person who identified himself as Mr. Rodney Alber. Mr. Winslow was under the
impression that this gentleman was either an engineer or a geologist and that he was
employed by the City of Iowa City. Mr. AJber indicated that he was looking for new
potential well sites for the water system project and at least implied that his search was being
conducted on behalf of the City of Iowa City. He was confused as to exactly who he was
speaking with; he told Mr. Winslow that he was not happy that WinsJow's cre,,~ came from
Wichita (Layne-Western's crew on the Jordan well is, I believe, from Wichita) instead of
using "local" labor. Mr. Winslow, as you know, is based in Walcott, Iowa.
Apparently the conversation was bizarre enough that Mr. Winslow felt compelled to report it
to me. Since I believed that any new well siting would be done by the City's consultant, the
Howard R. Green Company, I suggested that Mr. Winslow was probably not speaking to a
City of iowa City representative and would probably be wise to assume his conversation was
not official. This incident may be entirely innocent, but I thought you should be aware of it.
Respectfully,
AQUADRILL, INC.
Diane E. JosJyn _ [, /
Vice President/Chief Op'~'ns officer
City of Iowa City
MEMORANDUM
E)ate: February 26. 1996
To: City Council .
From: Kadn Franklin, Director, Dept. of Planning & Community Devel
Re: Burlington Street/Gilbert Street Intersection Improvement Project
On March 5 you will hold a public hearing on the reconstruction of the intersection of Burlington
and Gilbert streets. This project will construct much needed capacity improvements to the
intersection. We are working with Iowa DOT on this project, since Burlington Street is also
Iowa Highway 1.
In December the City Council adopted a design plan for the Near Southside Neighborhood
south of Burlington Street. This plan provides implementation guidance for urban design
elements associated with redevelopment of property in the. Near Southside. Accordingly,
Planning Department staff has worked with the Engineering Division to incorporate Near
Southside Design Plan elements into the Burlington/Gilbert reconstruction project.
The Near Southside Design Plan elements proposed for the Burlington/Gilbert reconsb'uction
project include the use of paving bricks to delineate crosswalks, and the use of brick accents
between the curb and the sidewalk. We are also proposing to bury electrical conduit so that a
future decision to install pedestrian scale lighting can be accomplished without tearing up the
new pavement. There is no pedestrian scale lighting to be installed as part of this project.
Planning staff is also working with private sector property owners along Burlington Street to
accomplish similar aesthetic enhancements. This includes the Clark building proje,:t at Dubuque
Street, and the Hieronymus Square project at Clinton Street. I will be out of town the first week
of March, so Jeff Davidson and David Schoon will attend your work session on Monday, March
4 and Council meeting on March 5 to answer any questions pertaining to the Near Southside
Design Plan elements of the proposed reconstruction project.
cc: Steve Atkins
Jeff Davidson
David Schoon
Rick Fosse
Jeff McClure
tpS-2
City of Iowa City
MEMORANDUM
Date: February 26, 1996
To: City Council
From: City Manager
Re: Pending Development Issues
An application submitted by Southgate Development Company, Inc., for six special
exceptions to permit 1) dwelling units above the ground floor of a commemial use, 2)
restaurants over 2,500 square feet in size, 3) a reduction in the front yard requirement
along Mormon Trek Boulevard, 4) spaces in excess of the number permitted in the CN-1
zone, and 6) an exception to the steep slopes regulations of the Sensitive Areas
Ordinance for property located at 701 Mormon Trek Boulevard.
An application submitted by Tom and Mary Sunblad for a special exception to allow
eight dwelling units above a commercial use on property located in the CC-2,
Community Commercial, zone at 847 Pepperwood Lane.
An application submitted by Steve Moss for the Iowa City Fitness Center for two special
exceptions to permit 1) a reduction of off-street parking requirements and 2) an
exception to the steep slopes regulations of the Sensitive Areas Ordinance for property
located in the CH-1, Highway Commercial, zone at 2400 North Dodge Street.
Discussion of redevelopment of Haytwig Motors, Riverside Drive.
City of Iowa City
MEMORANDUM
Date:
To:
From:
Re:
February 26, 1996
City Council
City Manager
Multi-Year Contracting-SEATS
The JCCOG staff has spoken with representatives at the Federal Transit Administration regarding
the question of multi-year contracting for paratransit. You may recall under the earlier FTA
regulations we were required to pursue an RFP process. We were permitted a one-year
extension option in our contract but after that a new RFP would be necessary. Apparently the
Federal government has changed its regulations and we can enter into an agreement of up to five
yeare. We must provide written documentation as to why we would select the longer term
agreement and FTA will evaluate our documentation at their next triennial review.
The bottom line it appears that a multi-year agreement with the county is a possibility and that
it can stand the test of FTA regulations.
We will keep this in mind considering our future negotiations with the county,
CC;
Joe Fowler
Jeff Davidson
Kelly Hayworth
indexlm~memos\SEAT2o26
City of Iowa City
MEMORANDUM
Date: February 26, 1996
To: City Council
From: City Manager
Re: Assisted Housing
You will recall in November we identified our financial concerns for our Assisted Housing program
and, specifically, a list of policy/program changes that would be implemented. Since that time we
have continued to critically review our operations and determine whether there were other savings
and/or revenue generation we had not fully utilized. On all fronts we have experienced some
success. We have over issued Section 8 vouchers in accordance with HUD regulations, received
performance funds and initiated cost savings where appropriate. One major disappointment is
that HUD has "erased" our reserves, that is, those which are used to over issue certificates. It
appears the Federal government is taking a much stronger hand in administration of such funding
sources.
As of this date, we can now project that at year-end we will not have a deficit of $40,000+ as
earlier identified, but will have a zero cash balance. Our short-term revenue/expenditure
projections indicate basically dollar in-dollar out with no reserve position. While this is
uncomfortable, given the fact that we are dealing with a $3+ million operation, we can for the near
term continue our program substantially as in the past.
An additional improvement, we believe, will be the fact that we have recruited a new Housing
Administrator. Robert Hagarty, the Administrator of the Charles City Housing Authority with over
16 years of experience, has been successfully recruited for our position. Bob will begin work in
late March. He is well thought of by Charles City officials, as well as HUD Des Moines and
Washington, DC. We believe his experience will go a long way to improving our overall assisted
housing and public housing operations.
While these financial projections are short-term, they are more favorable than we had expected.
We will continue to monitor our operations critically and will provide you periodic updates.
cc: Doug Boothroy
Don Yucuis
Craig Standish
City of iowa City
MEMORANDUM
Date:
To;
From:
February 26, 1996
City Conference Board
Linda Newman Woito, City Attorney
Re:
City Assessor's Office: A creature of state law
There has been much confusion concerning the City Assessor's Office, as reported by the
media. I wanted to point out to you, as the sole "employer" of the City Assessor, the
following factual information concerning that office:
The City Council for the City of Iowa City has the authority to establish the office of
the City Assessor; but once established, Conference Board is the "employer" - not the
City Council. §44.1, .2, .6 (Code of Iowa) 1995.
The City Assessor is not a City employee, but rather is governed by state law set forth
in Chapter 441, Code of Iowa, together with case law decided by the Iowa Supreme
Court and legal opinions issued by the Attorney General.
The Attorney General has opined that the City Assessor is not subject to the same
rules and procedures as either the City government or the County government.
Opinion of the Attorney General//80-7-1 2.
Only the Conference Board can fix the budget of the City Assessor, together with
deciding the number of deputies and field personnel, and approving budgets for
miscellaneous expenses for the City Assessor's Office - including certification and
continuing education requirements. §441.16, Code.
While the Conference Board sets the budget for the City Assessor's Office, including
any other items necessary for the operation of the Assessor's Office, the City
Assessor is entitled to determine the hours that the office will be open to the public.
Opinion of the Attorney General #80-10~9(L), see attached.
The County Board of Supervisors is obligated to provide the City Assessor with an
office, together with heating and cooling and lights. §331.322(5), Code of Iowa
(1995).
The duties of the City Assessor are set out by the legislature, in considerable detail,
see §441.17 and following, Code of Iowa (1995). In reading the entire chapter of
Chapter 441, dealing with assessment and valuation of real property, it is clear that
the Iowa state legislature intended to remove the City Assessor from the vagaries of
the political arena, and thus provided the City Conference Board as the entity which
not only appoints the City Assessor, but approves their budget.
2
As previously discussed in a memo dated January 29, 1996, the City Conference
Board is composed of all members of the City Council, the School Board, and the
County Board of Supervisors. The Iowa Administrative Code provides that at least two
members of each voting unit must be present in order for the unit to cast a vote; and
in the event the vote of the members of a voting unit ends in a tie, that unit shall not
cast a vote on that particular matter. IAC 701-71.19(3)(a).
I invite the media to educate themselves on this body of law concerning City Assessors and
County Assessors, and tax assessments in general. However, one should not take lightly the
fact that misinformation has been tossed around concerning the statutory existence of the
City Assessor's Office. Treating the "City Assessor's Office" as a City office would be similar
to calling the City Development Board a "City department" - which is, of course, absurd.
I invite open and frank discussion, and will be available for questions.
cc: City Council
School District
City Assessor
County Assessor
County Attorney
City Clerk
City Manager
Assistant City Manager
Sarah Holecek, Assistant City Attorney
Attachment
FE'B 26'96
13:30 FR
IOWA ATTORNEY GENERAL 15 281
4~09 TO 9131935G5008
P.02/03
COUNTIES ~D COUNTY OI~IC]Qt~ MU~C~ALITI]~ CITY iasCOil:
1979. The co~ ~ ~ ~e ~ of ~e ~ ~, ~e ~ty ~r
ma~ ~t ~e ho~ f~ w~ ~t offi~ w~ ~ o~ ~ ~ ~H~ ~ett to
Yenge~, State ~c, i0129/80) {80-10-9 ~ L~ ,
1996
T~e Honor'able
Iowa
Capitol
LOC~
This office is in ~eccipt of you~ letter reque~ an ~inion eonuernir~ t~e
the office hours, a~d the supervision of a city a~ess~.
Beetion ~ ~he Code 1979, provides for the creation of the office of city
a.~aessoi, in cities with a population of I~tween ten thousaad ~qd one hundred
twenty~fiv. thousand, Pu~uant to ~441.2, Ths Code 1979, in each city which
assessor a conference bo~{ is established which eon~ts of the members of ti~
city council, sahoul board and eouuty board of su~e~vL~or~. The uonf~m,,,e
the eerUfyin8 boa~d foe all ~dget exl~aditu~es of time ei~ e~aa~'s office.
~eetion 441.16, The r.~e 11179, reqULl~ that each year the asaesso~ prepare a budget
which is to huelude all e~en~ for the foUowtll{~ year. The budset M then filed
with the conference boateL Inuluded hi the bud~t is a lisUn~ of the
~lmHes of the assessoF and eaoh deputy; the number aud comicmarion of
!ield
parserreel and other pe~oune~ a~d the estimated eracunt needed for expenim$ such
as i~iati~, mileage, end ethel. itel-ds ueee~{ry fez, the operation of the assessm,~
office.. {44L15, The Code 1079. The eonfei, e{~ee bo~d holds a meetin8 each fiseaJ
¥ea~ LU orde~ to adopt the budget. Therefore, the answer to you~ question in
~'eaPeet to- who dete~uines the sal~y of the city asaesao~ is found in The Code. It
{a the confer. once bo~d which fixes az{d ado~t~ the bud{or for the city
office and that budget includes the sala~ of the aasea~or and each of the
employees,
iu an opinion issued earlie~ this gea~ ou~ orifice coted that it aideased from
oh. 441~ The Cede 1979, that ~e off{co of the city asse~ur operates independently
from other county offices, This office d~t~'mLued tl~t "the city ~ i~ lief
subjoel to the same rules aud p~oeedums aa the r~ of the subdivisions of eetmty
government." Ot~Att~yGen. #80-?-1~ ~-2. Censerearly, the~e a~e no eount~
offlelala wllieh have the authority to determice the office hotu~ of the etty
'' F~B 86'9G 13:30 FR IOWR ATTORNEY GENERAL 15 Z81 4209 TO 9]3193565008 P.03/03
The Honorable Sue Yen~e~
assessor. In ~n anothe~ option titIs office eonelUded that resardtng appointed
eot~ offielals (whfoh .would include the eotmty assessor) such offices are
~autonomous fn theh~ Orsanlzetion end adm!n;_~t~atfon ertLraged in the l~O~manee
of a 8peelfie stattmtory duty and, therefore, a~'e... eaUtied to determine the
horus that thett' offfee sh~l be open to the [~blie." 1949 O~.Att~n. 1~2. The city
es~_=_~or t~ tn an~o~ous sttu~t~om W~.~e the conference board fixes' the budget of
the eit~ ssse~or and also, pu~ma~t to ~44L6, The Code 1979, appoints the dry
assessor, the 01ty assessor like the county assessor performs specific statutory
duties and Is, therefore, e~fitled to determine the hours that the offiee will be open
~n eoneluslon~ Tile Code provides t~t the c~nferenee board e~teblfsh the salary of
the eity a,~,e~so~,, Secondly, the eity assessor may set the hot~ fo~ wMeh that
off~ee wfil be open ~o the publie for btminess.
very ~'uly,
As~f, stent Attorney General
BD/elm
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