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HomeMy WebLinkAbout2016-01-04 CorrespondenceCity of Iowa City Fiscal Year 2017 Proposed Budget Quick Reference Iowa City Departments City Clerk — The City Clerk's is appointed by the City Council, reports directly to the Council and attends all City Council meetings. The City Clerk is charged with custody of deeds, contracts, and abstracts. The Clerk's office is responsible for the keeping of all ordinances, resolutions, minutes, and the City Code. Director: Marian Karr Number of FTEs: 4.00 Divisions: City Clerk Boards & Commissions: Community Police Review Board City Attorney — The City Attorney is appointed by the City Council and works at the direction of the City Council. The City Attorney's Office represents the City in court litigation and provides legal advice, opinions, and services to City staff, boards, and commissions. The City Attorney Office also reviews and approves proposed City ordinances, resolutions, contracts, and other legal documents; oversees property acquisition needed for public improvements. Director: Eleanor Dilkes Number of FTEs: 5.50 (1.00 FTE reported in Finance) Divisions: City Attorney Boards & Commissions: None City Manager - The City Manager is the chief administrative officer for the City and is appointed by the City Council, managing the City's day-to-day operations under broad policy direction from Council. The City Manager supervises the activities of all City departments and advises the City Council on matters relating to planning, development, and municipal operations. Director: Tom Markus Number of FTEs: 15.50 Divisions: City Manager, Communications, Human Resources, Human Rights Boards & Commissions: Human Rights Commission, Civil Service Commission, Telecommunications Commission Finance - The Finance Department supervises the preparation and dissemination of financial data for use by City Council and staff in making managerial decisions and coordinates the annual budget process. Responsibilities include managing the health & dental plans, risk insurance pools, accounting records and audit, utility billing, accounts payable and receivable, and computer system operations. Director: Dennis Bockenstedt Number of FTEs: 35.78 (1.00 supervised by City Attorney) Divisions: Administration, Accounting, Purchasing, Revenue, Information Technology Services, Risk Management, Purchasing Boards & Commissions: None Police - The Police Department is to protect the rights of all persons within its jurisdiction to be free from crime, to be secure in their possessions, and to live in peace. By pursuing the goals of education, prevention and enforcement, it is the primary objective of the Iowa City Police Department to pursue the ideal of a community free from crime and disorder in a fair, responsive, collaborative and professional manner. Activities include police patrol, criminal investigations, crime prevention and education, community relations, and animal control. Director: Chief Sam Hargadine Number of FTEs: 105.00 Divisions: Administration, Administrative Services, Field Operations Boards & Commissions: None Fire - The Fire Department provides the community fire and hazardous materials emergency and preventive services. The department operates from four fire stations and staffs four engine companies, one truck company, and a command vehicle. The department also maintains the outdoor emergency sirens, completes fire investigations, and fire code building inspections. Director: Chief John Grier Number of FTEs: 64.00 Divisions: Administration, Emergency Operations, Fire Prevention, Fire Training Boards & Commissions: None Parks & Recreation — The Parks & Recreation department provides cost-effective, quality programs and services, facilities, parks, open spaces, and information to the community. Activities include forestry, adult and youth recreation programming, recreation centers, park mowing and maintenance, and maintaining sports fields. Director: Juli Seydell Johnson Number of FTEs: 43.75 Divisions: Administration, Parks Maintenance, Recreation, Cemetery Operations Boards & Commissions: Parks & Recreation Commission Libra - The Library provides free and open access to the general public for books, magazines, educational materials, internet, media and video, meeting space, and programming. The Library operates and maintains the Iowa City Public Library building. Director: Susan Craig Number of FTEs: 44.77 Divisions: Library Operations, Library Foundation Boards & Commissions: Library Board of Trustees Senior Center - The Senior Center offers programs and services that promote wellness, social interaction, community engagement, and intellectual growth aging among older adults. The Center also serves the public through intergenerational programming and community outreach. Director: Linda Kopping Number of FTEs: 7.00 Divisions: Senior Center Boards & Commissions: Senior Center Commission Neighborhood & Development Services - The Neighborhood & Development Services (NDS) department is to protect the health, safety, and welfare of the general public through the enforcement of a broad range of public health and safety regulations (i.e., zoning, nuisance, building codes, rental housing, environmental, etc.). The department is also responsible for providing affordable housing opportunities through the Housing Choice Voucher, Public Housing, and Homeownership programs. Director: Doug Boothroy Number of FTEs: 40.42 Divisions: Administration, Development Services, Neighborhood Services, Economic Development, Metro Planning Organization of Johnson County Boards & Commissions: Planning & Zoning Commission, Board of Adjustment, Historic Preservation Commission, Public Art Advisory Committee, Housing and Community Development Commission, Board of Appeals Public Works - The Public Works Department exists to provide the essential infrastructure and related services necessary for the health, safety, and welfare of our community. Director: Ron Knoche Number of FTEs: 118.00 Divisions: Administration, Engineering, Streets, Wastewater, Water, Storm Water, Equipment Boards & Commissions: None Transportation & Resource Management - The Transportation & Resource Management department manages the City's Parking, Transit, Refuse Collection and Landfill divisions. All divisions are self- supporting enterprise funds with the exception of the Administration division that is located in the General Fund. The department also oversees the maintenance of the Central Business District. Director: Chris O'Brien Number of FTEs: 106.76 Divisions: Parking, Public Transportation, Refuse Collection, Landfill Boards & Commissions: None Airport - The Iowa City Municipal Airport provides a safe, cost-effective general aviation airport that creates economic, educational, health care, cultural, and recreational opportunities for the greater Iowa City area. Director: Michael Tharp Number of FTEs: 1.00 Divisions: Municipal Airport Boards & Commissions: Airport Commission, Airport Zoning Commission, Airport Board of Adjustment 4 Iowa City Funds Major Funds General Fund (10**) — The City's primary operating fund. If revenues or activities are not designated by law or for a specialized purpose, they are defaulted to the General Fund. • Managed by: Contains activities from nearly all departments including police department, fire department, Iowa City public library, senior center, parks & recreation, city manager, city clerk, city attorney, finance department, building and housing inspection, community development, engineering, public works administration, and city council • Revenue Funding: 64% of revenue from property tax levies; licenses, permits, and fees; other taxes (hotel/motel, utility franchise, cable franchise) • Fund Restrictions: Library reserves; Emergency reserves; Police forfeiture reserves; Local option sales tax reserves; Fire equipment reserves; Cable television equipment reserves • Fund Type: Governmental, General CDBG Fund (2100) — Accounts for Federal Community Development Block Grant funds. • Managed by: Neighborhood & Development Services Director • Revenue Funding: Federal CDBG funds • Fund Restrictions: None • Fund Type: Governmental, Special Revenue Road Use Tax Fund (2100) — Accounts for Road Use Tax revenues distributed by the State of Iowa which are restricted for use of improvements and maintenance for roads, street signs and lighting, and infrastructure in the public right-of-way. • Managed by: Public Works Director • Revenue Funding: Road Use Tax revenues • Fund Restrictions: None • Fund Type: Governmental, Special Revenue Employee Benefits Fund (2400) — Accounts for the Employee Benefits property tax levy. This funds employee health care and pension benefits for General Fund and Road Use Tax Fund employees. It also covers police and fire retiree medical benefits. • Managed by: Finance Director • Revenue Funding: Employee benefits property tax levy • Fund Restrictions: None • Fund Type: Governmental, Special Revenue Debt Service Fund (5***) — Accounts for the Debt Service property tax levy which is used to repay the City's bonded debt principal and interest. • Managed by: Finance Director • Revenue Funding: Debt service property tax levy • Fund Restrictions: TIF revenue bond reserve • Fund Type: Governmental, Debt Service Parking Fund (710*) — Accounts for the City's parking operations including parking meters, parking ramps, and parking enforcement. • Managed by: Transportation & Resource Management Director • Revenue Funding: Parking service charges • Fund Restrictions: Parking impact fee reserve, Debt service reserves • Fund Type: Business -Type, Enterprise Transit Fund (715*) — Accounts for the City's bus system. • Managed by: Transportation & Resource Management Director • Revenue Funding: State and Federal Transit Funds, transit service charges, transit property tax levy • Fund Restrictions: Bus replacement reserve • Fund Type: Business -Type, Enterprise Wastewater Treatment Fund (720*) — Accounts for the City's sewer plant, pumping stations, and sewer lines. • Managed by: Public Works Director • Revenue Funding: Sewer service charges • Fund Restrictions: Debt service reserves • Fund Type: Business -Type, Enterprise Water Fund (730*) — Accounts for the City's water plant, water storage and pumping systems, and water distribution lines. • Managed by: Public Works Director • Revenue Funding: Water service charges • Fund Restrictions: Debt service reserves • Fund Type: Business -Type, Enterprise Refuse Collection Fund (740*) — Accounts for the City's garbage collection operations. • Managed by: Transportation & Resource Management Director • Revenue Funding: Refuse collection service charges • Fund Restrictions: None • Fund Type: Business -Type, Enterprise Landfill Fund (750*) — Accounts for the City's landfill operations. • Managed by: Transportation & Resource Management Director • Revenue Funding: Landfill service charges • Fund Restrictions: Closure and post -closure reserves; landfill cell replacement reserve • Fund Type: Business -Type, Enterprise Storm Water Fund (7700) — Accounts for maintenance of the City's storm sewer and drainage infrastructure. • Managed by: Public Works Director • Revenue Funding: Storm Water utility fees. • Fund Restrictions: None • Fund Type: Business -Type, Enterprise [.1 Public Housing Authority Fund (79**) — Accounts for the City's public housing and voucher and Section 8 programs. • Managed by: Neighborhood & Development Services Director • Revenue Funding: Federal Housing funds • Fund Restrictions: Housing funds from sale of property • Fund Type: Business -Type, Enterprise Other Non -major Funds Home Fund (2110) — Accounts for Federal HOME funds. • Managed by: Neighborhood & Development Services Director • Revenue Funding: Federal HOME funds • Fund Restrictions: None • Fund Type: Governmental, Special Revenue Metro Planning Organization Fund (2350) — Accounts for the Metro Planning Organization of Johnson County's (MPOJC) operations. • Managed by: Neighborhood & Development Services Director • Revenue Funding: General Funds and Road Use Tax Funds and contributions from the other member agencies • Fund Restrictions: None • Fund Type: Governmental, Special Revenue Tax Increment Financing Fund (26**) — Accounts for the collection of tax increment property taxes and the repayment of tax increment debts and obligations. • Managed by: Finance Director and Neighborhood & Development Services Director • Revenue Funding: Tax increment property taxes * Fund Restrictions: None • Fund Type: Governmental, Special Revenue SSMID Fund (2820) — Accounts for the self-imposed municipal improvement district levy and the distribution to the Iowa City Downtown District (ICDD). + Managed by: City Manager • Revenue Funding: Self-supporting municipal improvement property tax levy • Fund Restrictions: None • Fund Type: Governmental, Special Revenue Airport (7600) — Accounts for the municipal airport operations. This is funded primarily through airport operations revenues and is subsidized by the City's General Fund. • Managed by: Airport Director • Revenue Funding: Airport revenues and General Fund subsidy • Fund Restrictions: Reservation for airport improvements of $100,000 • Fund Type: Business -Type, Enterprise 7 Capital Projects Funds Accounts for major capital and public improvements that are derived through the Five -Year Capital Improvement Program. These are funded primarily through bonded debt, capital grants, and transfers from the operating funds. This includes projects that are both governmental in nature and those that pertain to business -type activities. internal Service Funds Equipment Fund (810*) — Accounts for the City's garage and fuel operations and the replacement of the City's heavy equipment and vehicles. • Managed by: Public Works Director • Revenue Funding: Internal service charges. • Fund Restrictions: Restricted fund balance for equipment and vehicle replacement Risk Management Fund (8200) — Accounts for the City's self-funded insurance program. • Managed by: Finance Director • Revenue Funding: Internal service charges. • Fund Restrictions: None Information Technology Services Fund (830*) — Accounts for the City's computer, network, and phone systems. • Managed by: Finance Director • Revenue Funding: Internal service charges. • Fund Restrictions: None Central Services Fund (8400) — Accounts for the City's copy machine replacement and postage operations. • Managed by: Finance Director • Revenue Funding: Internal service charges. • Fund Restrictions: None Health Insurance Fund (8500) — Accounts for the City's self-funded health insurance plan. • Managed by: Finance Director/Human Resource Coordinator • Revenue Funding: Internal service charges and employee contributions. • Fund Restrictions: Restricted fund balance for OPEB liabilities Dental Insurance Fund (8600) — Accounts for the City's self-funded dental insurance plan. • Managed by: Finance Director/Human Resource Coordinator • Revenue Funding: Internal service charges and employee contributions. • Fund Restrictions: None 0 Iowa City Long Range Planning, Processes, and Financial & Fiscal Policies Strategic Plan Developed by the City Council and updated every two years, this plan provides the general policy guidelines and principles for the preparation of the City's budget. Other Planning Processes Comprehensive Plan/District Plans - The City of Iowa City Comprehensive Plan presents a vision for Iowa City, provides a strategy for realizing the vision, and sets policies for the growth and development of specific geographic areas of the city. Airport Strategic Plan - This strategic plan is to guide the direction of the Iowa City Municipal Airport and is updated every five years. Fire Strategic Plan - The strategic plan is intended to guide the organization within established parameters set forth by the authority having jurisdiction. Capital Improvement Plan —The five-year capital improvement program is developed and updated annually through a process involving all City departments in the collection and review of the capital improvement needs of the City. The plan reviews, plans, and prioritizes the capital replacement and capital expansion needs of the City in coordination with the City's financial strengths. Park Master Plan - The community -driven plan establishes a clear direction to guide city staff, advisory committees, and elected officials in their efforts to enhance the community's parks system, open space, trails, recreation facilities, programs, and services. Iowa City Public Library Strategic Plan — The Library's strategic plan establishes the library's long range values, objectives, and goals. The library strategic plan is updated every five years. Long Range Transportation Plan - The Long Range Transportation Plan is the transportation vision for the community in the same way that a comprehensive plan is the land use vision for a municipality. Metro Bicycle Master Plan - The Metro Planning Organization of Johnson County (MPOJC) Metro Bicycle Master Plan outlines a strategy to create an accessible, coordinated, safe, and comfortable bike network that is bolstered by targeted education and encouragement programs, as well as enforcement and policy recommendations that expand the bicycle network. Long Range Financial Plans Impact of State Property Tax Reform - The strategy that the City has undertaken is to 1) seek revenue diversification, 2) build contingency funding to provide for unexpected events, and 3) work to build a more efficient organization and to control spending. As part of this strategy, the City has created an Emergency Reserve fund that is an assigned portion of the General Fund. Bus & Equipment Replacement Reserves - The City maintains long-term replacement reserves including cable television equipment, library equipment, vehicles and heavy equipment, information technology equipment replacement, and public transportation buses. Risk Management & Health Insurance Reserves - The City contracts for actuarial services for the purpose of calculating and maintaining reserves that are intended to provide for certain liabilities. Actuarial calculations regarding liabilities for future expenditures are determined for risk management (liability, workers compensation, and property insurance) payments, health insurance payments, and retiree health insurance benefits. Long-term General Obligation Bonded Debt - A long-term general obligation bonded debt projection is prepared that incorporates the five-year requirements as determined by the Capital Improvement Program. This projection is used to assist the City in complying with its Debt Policy as well as determining the amount of funding available from long-term debt that may be used for future improvements. Parking Fund Financial Projection - The Parking Fund has completed a long-term financial projection for the purpose of entering into a lease -purchase agreement to acquire a 600+ space parking structure in the near -downtown area. The purpose of this projection was to ensure cash flows and proper net revenue coverage for the annual lease -purchase payments. Water Rate Study - In May 2008, HDR Engineering completed a comprehensive water rate study for the City. In that study, they identified the City's challenge to maintain capital funding rates equal to or greater than depreciation to ensure the replacement of existing infrastructure. Landfill Replacement & Closure Reserves - Legally, the City is required to maintain and fund a closure and a post -closure reserve to ensure that sufficient funds are retained to close and monitor landfill cells as they become full. In order to comply with these funding requirements, the City hires a certified landfill engineering firm to calculate the future cost requirements and to provide us with a certified report. The City also maintains a reserve to set funds aside for the construction of new landfill cells as current ones are closed. A cost -per -ton for cell replacement has been calculated based on the actual costs to replace the last landfill cell. Capital Project Plan - The five-year capital improvement program (CIP) is developed and updated annually through a process involving all City departments in the collection and review of the capital improvement needs of the City. The plan reviews, plans, and prioritizes the capital replacement and capital expansion needs of the City in coordination with the City's financial and operational demands. Financial & Fiscal Policies Operating Budget Policies — sets the guidelines for the development of the annual budget Operating Budget Preparation Criteria — outlines the general guiding principles for the preparation of the annual budget Revenue Policies — sets the guidelines and goals for revenue generation and rate setting Economic Development Policies — sets policies and guidelines for the use of economic development incentives Capital Improvement Program Budget Policies — guides the development of the five-year capital improvement program Reserve Policies — sets the guidelines and goals for maintaining operating and capital reserves Debt Policies — outlines the allowed uses and limitations surrounding the use of long-term debt Accounting, Auditing, and Financial Reporting Policies — sets the minimum financial reporting requirements 10 Iowa City Other Information FY2017 Proposed City Property Tax Rate ..................... $16.55200 FY2016 City Property Tax Rate ....................................... $16.65096 FY2016 Total Property Tax Rate .................................... $38.81115 FY2017 Residential Rollback ....................................... 55.6259% FY2017 Commercial & Industrial Rollback .................. 90.00% FY2017 Multi -Residential Rollback %.......................... 86.25% Proposed Operating Expenditure Budget ..................... $127,343,874 Proposed Capital Budget ................................................. $38,895,148 Total Proposed Budget Expenditures ............................ $166,239,022 (Does not include internal service funds) Proposed Five Year Capital Program Expenditures..... $174,905,892 Total FY2017 Proposed Permanent FTEs ...................... 598.48 FY2017 Total Assessed Property Value ......................... $5,351,520,163 FY2017 Total Taxable Property Value ............................ $3,422,550,795 FY2017 Tax Increment Value ........................................... $74,941,826 FY2017 Debt Limit (5% of assessed value) ..................... $267,576,008 FY2016 Projected Outstanding GO Bonds ....................... $55,611,426 FY2016 Projected Outstanding TIF Revenue Bonds....... $2,525,000 FY2016 Projected Outstanding Water Revenue Bonds. $14,945,000 FY2016 Projected Outstanding Sewer Revenue Bonds. $25,065,000 11