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
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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
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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
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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
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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
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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
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