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Home My WebLink AboutCity Manager Budget Overview & HighlightsSTAFF PRESENTATION TO FOLLOW: 1 r I C04;qui h CITY OF lOVVA CITY 410 East Washington Street Iowa City, Iowa S2240-1826 (319) 356-5000 (3I9) 356-5009 FAX www.icgov.org CITY OF IOWA CITY UNESCO CITY OF LITERATURE City of Iowa City FY2021 Budget Proposal January 4, 2020 City Council Budget Review Schedule July & August 2019: Community Budget Engagement 0 February 18: Public Hearing on Budget / Adopts Resolution Setting Max Property Tax IC March 6: Setting of Public Hearing on Budget 0 August 20: Council Work Session on Budget Priorities February 4: Setting of Public Hearing on Proposed Maximum Property Tax January 4: Operating Budget Review i January 7: Capital Improvement Plan Review March 17: March 31: Public Hearing on Certification with Budget /Adoption of County Auditor Budget Slide 2 SA1 Add chip in Simon Andrew, 12/20/2018 Budget Document Areas to Focus: Transmittal Letter (Executive Summary) Economic Trends Fund Structure and Description Financial and Fiscal Policies Long Range Financial Planning General Fund Summary Pages 9-26 Pages 36-39 Pages 68-73 Pages 83-89 Pages 90-93 Pages 1 13-127 City of Iowa City Fund Structure Budgetary Funds Non Funds -Budgetary Special Internal Debt Service Enterprise Capital General Fund Revenue Service Fund Funds Projects Fund Funds Debt SerNce General (10") CDBG (2100) Parking (710') Capital Projects Equipment (810') HOKE Grant (2110) Transit (715') Risk Management (8200) Road Use Tax Information (2200) wastewater (720') Technology Services 830' Other Shared Water (730') Central Services Revenues (2300) (8400) Metro Planning Organ¢ation of Refuse Collection Health Insurance Johnson County (7400) (8500) 2350 Employee Benerrts Landfill (750*) Dental Insurance (2400) (8600) Emergency Levy (2450) Airport (7600) Affordable Housing gency Stormwt (2500) Water (T700) Funds Peninsula Housing Authority Project G Apartments (2510) (79") (9102)reen Tax Increment Financing (26") Self-Supportlng Majorfunds fvLnicipal Improvement Diamct (zezo) Iowa City: A Robust Era of Growth 4th largest population growth in the State of Iowa (top 3 in DSM Metro) Estimated growth in this decade is already greater than the previous two decades combined 2014-2018 five year annual averages: 159 new single-family and duplex residential units 476 new multi -family residential units Takeaways: August 20, 2019 Budget Work Session Aggressively respond to the City Council's climate crisis declaration nvest in new permanent staff positions with a basic services a Council strategi priorities Continue to contribute $1 million to the City's Affordable Housing Fund Achieve a moderate reduction in the City's overall property tax rate Raise the minimum wage for temporary employees to $13.25 Develop strategies for funding road and transit needs If'A Social Justice Step 2 of the hourly wage rate increase for temporary employees ($13.25/hr) Step 1 to $1 1.50/hr, estimated to cost $261 k (FY 2020) Step 2 to $13.25/hr estimated to cost $275k (FY 2021) Step 3 to $15.00/hr estimated to cost $400k (FY 2022) $75k for the Social Justice and Racial Equity Grant program $25k to support the expansion of Kirkwood Community College's English Language Learning program Further expansion of translated City documents and operational resources for continued cultural outreach programming and training Funding for accessibility improvements (parks, sidewalks and public facilities) Social Justice — Aid to Agencies The City Council made a mid -year decision in FY2020 to include a one-time budget increase to fund all requests from 'legacy agencies' General Fund Support FY2018 $246,656 FY2019 $250,000 FY2020 budget $501,500 FY2021 proposed $345,850 General Fund support is in addition to approximately $100,000 from Community Development Block Grant funds FY2021 proposed budget includes a 25% increase in General Fund funding over historical levels (in addition to shifting utility fund support to the General Fund) • The 25% increase in General Funds exceeds both a 2% inflation factor and CPI increases since General Fund support leveled -off in FY2010 The Housing and Community Development Commission has requested a joint meeting with the City Council to discuss a permanent expansion of funding of this program at or above the level that Council set with the FY 2020 mid -year adjustment Affordable Housing Since FY2015 the City has invested approximately $10 million in affordable housing initiatives 111 • Funds have assisted more than 450 affordable units (excludes public housing and workforce housing tax credits) • City funds have leveraged $6.75 million in outside Low Income Housing Tax Credit (LIHTC) funding • The majority of funds provided to the Housing Trust Fund of Johnson County are distributed as loans and thus will continue to bolster affordable housing resources as loans are paid off The FY2021 budget contains $1 million in General Fund support for Affordable Housing for the third straight year (including $350,000 in one-time funding) • 70% of funds will be distributed to the Housing Trust Fund of Johnson County (20% reserved for LIHTC) • 7.5% of funds are dedicated to an Opportunity Fund • 7.5% of funds are dedicated the City's Healthy Homes Program • 10% is reserved for community security deposit assistance and a risk mitigation fund projects • 5% is reserved for emergent situations (e.g. sudden displacement) Investments in Roads Budget continues to increase funding for pavement rehabilitation Provides for new equipment to help the Streets Division improve efficiency and effectiveness of in-house pavement management efforts Necessarily increasing our reliance on General Obligation bonds for road projects in the CIP $3,500,000 $2,500,000 ••• ••• $1,500,000 Annual Pavement Rehabilitation Capital Expenditures 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Major Road Improvements Major Upcoming CIP-Funded Road Projects (outside of the annual pavement rehab program) 2020: McCollister Blvd extension First Ave and Scott Blvd intersection American Legion Rd reconstruction 2021: Rochester Ave00, reconstruction Benton Street improvements Orchard Street reconstruction Melrose Ave improvements Gilbert Street Bridge replacement 2022: Court Street reconstruction Market/Jefferson two-way conversion 2023: Kirkwood/Capitol connection Dubuque Street reconstruction 2024: Dodge Street reconstruction Park Rd reconstruction N. Gilbert Street reconstruction Bike and Park Master Plan Implementation • Bicycle lanes: • Crossing Burlington St Bridge • Benton Street • Southgate Ave • Governor Street • Complete Foster Road lane striping • Bike Boulevards: • Sandusky/Taylor • Prentiss and Bowery • Keokuk 4 to 3 lane conversion • Construction of McCollister from Gilbert to Sycamore with bike lanes • Reconstruction of American Legion Road with bike lanes Near -Ten Pmjeds Bike Masser Plan SA Projects rte -Term Projects ---- Bike R q rxMeuo-e,. d+�1Meb)Lnemve.Ln eiye�emw 'S seo,m J s _H ti �TMwv�r�Mi <amymd YlnnrS [on�IrvWw�N i 'i m siert ---- Bike R Changes to Staff Support Council directive to increase minimum wage for hourly staff to $13.25/hour: FY2021 $275,000 Initiative to convert temporary/hourly positions to permanent resulted in a wage and benefit increase of: FY2021 $272,526 Projected cost for salary and benefits of positions not recommended: $430,036 Positions converted to permanent status in FY2021-22 Police Officer 1.00 Continuation of Data -Driven Justice initiatives Maintenance Worker - Forestry 2.00 Urban forestry/climate initiatives Building Inspector 1.00 Enhanced energy code inspections Associate Planner 0.50 Long-term planning/ code revisions Civil Engineer 1.00 Significant engineering project workload Transportation Operations Supervisor 0.25 Transit and Parking evening operations support Data Analyst - Transportation Services 1.00 Enhanced operations and planning Customer Service Representative (Parking, Transit, Refuse, Landfill) 0.75 Improved customer service response time Maintenance Worker I - Parking 1.00 Enhanced service and response in PM hours Management of additional HUD special Housing Program Assistant 0.63 population housing vouchers issued in late 2019 Senior Center Receptionist 0.13 Enhanced customer service desk coverage Total 9.26 Future Concerns Sustaining our Strong Fiscal Position Commercial backfill from State of Iowa continues to be vulnerable Multi -residential taxability continues to erode 2024 cliff - preparing for sharp, immediate decline in multi - residential taxability Multi -Residential Property Taxability Multi -residential property class has been separated from Commercial and is taxed at a declining rate - the taxable percentage decreases annually until it equals the residential tax rate in 2024 In FY21, multi -residential property will be taxed at 71.25%, which equates to a loss of $157 million in taxable value The loss of taxable value equates to approximately $2.5 million in lost property tax revenue for FY2021 Cumulative loss through FY2021 is projected to be over $8 million without a state backfill Residential Rollback Trend 90-/1 81% 80% 70% v 60% Rollback by Assessment Year 53% 50% 44% 40% 30% 20% 10% 0% 1978 1983 1988 1993 1998 2003 2008 2013 2018 The rollback dropped to 55% in FY2021 A 1% change in the rollback figure represents approximately $788k in tax revenue 2024: Multi -Residential Cliff Prior to 2013 property tax reform, multi - residential properties were classified as commercial and taxed at 100% of value After FY 2024, multi -residential properties will be taxed at the same percentage as residential properties Residential has dipped as low as 44% in recent years (2007 Assessment Year) • Multi -residential is approximately 9% of Iowa City's taxable valuation The single year drop in tax revenue between FY23 and FY24 could be a million or greater State of Iowa Backfill Future of Backfill Remains Uncertain State lawmakers have previously called for the elimination or phase out of the backfill. In 2018 negotiations on a phase out bill stalled on the last day of the legislative session Iowa City Budget Equivalents $.36 added to our property tax levy 13.5 police officer or fire firefighter positions Other Variable Costs Fue Moving to higher efficiency or electric vehicles and lower fuel costs are reducing costs, but buses, waste trucks, and heavy equipment must run. Five years ago, the City's aggregate fuel cost was nearly $760k more than anticipated fuel costs today. Di Snow & Ice Management It's challenging to predict a full season of winter weather therefore we may see periodic spikes in costs to manage snow and ice. The 2018-2019 snow season saw a salt/sand and overtime cost increase of $100k (33%) over an average year. Healthcare Health insurance costs vary year to year. As a self-insured organization, healthcare claims add up to real dollars. In the last five years, costs have increased by 47%. Revenue Pro ert Taxes $ 60,296,653 $ 65,910,973 9.3% Other Cit Taxes $ 6,210,156 $ 5,551,041 -10.6% Licenses &Permits $ 2,585,810 $ 2,735,470 5.8% Use of Money &Prop $ 3,615,275 $ 3,143,149 -13.1% In $ 46,379,146 $ 35,159,064 -24.2% Charges for Services $ 41,800,437 $ 42,579,844 1.9% Miscellaneous $ 6,941,014 $ 7,294,955 5.1% Other Financial Sources $ 14,482,393 $ 13,077,981 -9.7% ota 1 $182,310,884 $175,452,477 -3.8% All Funds Revenue Sources All Funds Revenue Sources Use of Money & Pr, 2% Licenses & Per 2% Othe 3% ier Financial Sources 7% General Fund Revenue Sources Charges for Services (2%) include program fees, fire inspections, housing and building inspections, animal care, cemetery, etc. Other Financing Sources (1 %) are primarily loans or sale of assets Use of Money & Property 2% Licenses& Permits 5% Other City Taxes (5%) includes hotel/motel and utility franchise taxes Property Tax Rate Trend tJ SMO $3,500 $3,000 c 0 $2,500 c $2,000 l 9 $1,500 X X 12 $1,000 $500 Taxable Value and Levy Rate �V FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 Tax Val (millions) $2,848 $2,960 $3,036 $3,137 $3,183 $3,421 $3,543 $3,745 $3,923 $4,259 Val % Change 327% 3.93% 2.56% 3.32% 1.46% 7.50% 3.55% 5.72% 4.74% 8.55% +Rtax Rate 17.842 17269 16.805 16.705 16.651 16.583 16.333 16.183 15.833 15.773 Rate % Change 0.48% -3-21% -2.69% -0.60% -0.32% -0-41% -1-51% -0.92% -2.16% -0.38% `lFM 17 16.5 U 15.5 IR *FY2021 Proposed Overlapping Tax Rate — FY2020 Levy Rates • The City of Iowa City tax levy rate is one component of the total property tax rate property owners pay • The three largest components of the overlapping property tax rate are the City, the School District, and the County The City's Levy rate has dropped each of the last 8 years but our rate accounts for less than half the total rate paid by property owners Percent of Overlapping Tax Rate State o Iowa 0% Kirkwood 3% *The State of Iowa has a special levy of $0.0031/$1,000 of taxable value 29 Overlapping Tax Rate Trend $45.00 $40.00 $35.00 $30.00 $25.00 $20.00 $15.00 $10.00 $S.OD $O.OD FYI] FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 � ICCSD Johnson County Kirkwood State of Iowa City of Iowa City ♦Iowa City Percentage of Total 44.50% 43.50% 42.50% 41.50% 40.50% 39.50% 38.50% Property Tax Levy Comparison mm FY2020 Tax Rate FY2012 Tax Rate Change FY12-FY20 Council Bluffs $18.26 $17.85 2.30% Waterloo $17.55 $18.53 (5.30%) Davenport $16.78 $15.53 8.05% Des Moines $16.64 $16.58 0.36% Iowa City* $15.83 :4 Sioux City $15.68 $16.66 5.88% Cedar Rapids $15.44 $15.22 1.42% Coralville $13.53 $13.53 0.00% North Liberty $11.03 $11.03 0.00% West Des Moines $10.99 $12.05 8.80% Dubuque $10.33 $10.45 1.13% Ames $10.03 $10.84 7.51 * Proposed Iowa City tax rate for FY2021 is $15.77. Levy Breakdown Emergency Levy Use of the $.027 emergency levy is permitted after the $8.10 General Tax Levy is fully utilized. The emergency levy is used by 45% of cities in Iowa. As of November2018, 50% of Iowa cities with populations over 50,000 were using the emergency levy, all of them at the max of $0.27. Major Revenue Sources — Hotel / Motel $1,400,000 $1,200,000 $1,00(),00() W,000 $600,000 $400,000 $200,000 0 Hotel Motel Tax FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020* FY 2021 ** $776,501 $813,896 $871,706 $967,049 $1,057,386 $1,078,762 $1,136,712 $1,045,686 $1,301,827 $1,045,696 $1,301,820 Major Revenue Sources — Utility Franchise $1,050,000 $1,000,000 $950,000 $900,000 $850,000 $800,000 Utility Franchise Tax is currently 1% $750,000 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 City FY2017 Franchise Fees Rate North Liberty 0% Davenport 0% West Des Moines 0% Ames 0% Coralville Iowa City Council Bluffs 1% 14141 2% Cedar Rapids 3% Waterloo 3% Dubuque 5% Sioux City 5% Des Moines 5% Cable Franchise Fee Revenue $815,503 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 FY2020 budget Cable TV Franchise • Revenue declining as alternate forms of media increase in popularity • City franchise agreement expired August 1, 2018 and will result in additional loss of funds • Pass through funding for PATV (-$242k) and PEG funding (-89k) have ceased - PATV merged with PSI in 2019 • Future of franchise fee revenue is uncertain at best Major Revenue Sources — Road Use Tax $10,000,000 $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 Road Use Tax Receipts FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 $5,881,020 $6,436,785 $6,589,111 $6,744,663 $7,230,663 $8,320,117 $8,672,279 $8,426,502 8,820,138 es Moines 2019 None $45,268,074 edar Rapids 2009 2024 $19,368,587 avenport 1989 None $16,522,128 oux City 1987 None $12,317,912 est Des Moines 2018 None $11,051,230 ouncil Bluffs 1990 None $9,848,279 'aterloo 1991 2025 $9,702,458 ubuque 1988 None $8,775,003 mes 1987 None $7,849,222 50 % Property Tax Relief, 50% Street, Neighborhood and Public Safety Improvements 100% Street Repair 60% Property Tax Relief, 40% Capital Improvements and Equipment 60% Property Tax Relief, 20% Infrastructure Projects, 10% City Facilities, 10% EDX 50% Property Tax Relief; 50% Quality of Life Projects 100% Streets and Sewers 100% Street Repair 50% Property Tax Relief, 20% City Facilities Maintenance, 30% Special Assessment Relief 60% Property Tax Relief, 40% Community Betterment Expenditures All Expenditures by Category � �� $00 $o FY2021 Expenditures by State Budget Category Excludes transfers Public Safety Public Works Culture & Community & General Debt Service Capital Projects Business Type Recreation Economic Government Activities Development General Fund Expenditures Personn 74% Services Contingency 1% Supplies 3% Capital Outlay 4% ier Financial Uses 1% Excludes transfers 40 onnel $43,813,771 ices $12,414,445 upplies $1,814,362 ;apical Outlay $3,122,110 Dther Financial Uses $861,000 .ontingency $530,596 otal Expenditures* $62,556,284 $46,581,470 6.1 $11,026,756 -11.1 $1,752,995 -3. $2,445,585 -21. $400,000 -53.54 $617,000 16.28 2,823,806 0.43 Public Safety Pension Contributions *Amended ** Proposed 3,000,000 2500,000 2000,000 1,500,000 1,000,000 500,000 0 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 FY2020* FY2021** ■Fire 961,815 1,052,753 1,226,921 1,289,744 1,208,773 1,158,015 1,178,514 1,223,644 1,258,262 1,318,504 ■Police 1,251,111 11344,954 1,688,246 1,668,273 1,585,142 1,532,865 1,591,762 1,683,193 1,778,122 1,812,778 Total 2,212,926 2,397,707 2,915,167 2,958,016 2,793,915 2,690,880 2,770,276 2,906,837 3,036,384 3,131,282 %Change 31.27% 8.3517 21.5817 1.4717 -5.55% -3.69% 2.9517 4.937 4.4617 3.137 *Amended ** Proposed IPERS Pension Contributions 4,000,000 3,500,000 3,000,000 2500,000 2000,000 1,500,000 1,000,000 500,000 *Revised **Proposed FY15 FY16 FY17 FY18 FY19 FY20* FY21** ■ IPERS 2,550,271 2,555,490 2,655,816 2,710,906 2,914,700 3,270,393 3,455,884 ■ % Change -0.66% 0.20% 3.93% 2.07% 7.52% 12.20% 5.67% *Revised **Proposed Debt Service MIA Debt Service Debt restructuring and elimination continues to be a critical component of the strategy to respond to property tax reform State of Iowa limits debt service to no more than 5% of total assessed property value. Iowa City currently utilizes 19.8% of the allowed debt limit City goal is to meet Moody's Aaa benchmark of net direct debt outstanding of .75% of city's total assessed value. Iowa City is projected to be at 0.99% of total valuations Iowa City policy specifies that debt service levy shall not exceed 30% of the total City levy in any fiscal year The projected debt service levy is approximately 16.3% of the total levy Distribution of Moody's General Obligation Ratings for All US Cities 800 .•• 500 o400 �.0 E Iowa City Z 300 0 Aaa Aal Aa2 Aa3 Al A2 A3 Baal Baa2 Baa3 ■ National 238 306 709 531 405 205 96 36 31 20 %of Total 1 9.15% 111.77%127.27%120.42%115.58%1 7.88% 1 3.69% 1 1.38% 1 1.191Y. 1 0.77% Moody's Aaa Rating Distribution of Moody's General Obligation Bond Ratings for Cities in Iowa 20 18 16 14 12 U_ Aal ° 10 a E z 8 Aa3 Al A2 A3 Iowa City 6 4 6 2 13 0 Aaa Aal Aa2 Aa3 Al A2 A3 Baal Baal 3 6 12 13 19 10 6 0 0 tlama3State %ofTotal 4.35% 8.70% 17.39% 18.84% 27.54% 14.49% 8.70% 0.00% 0.00% Moody's Aaa Rating Analysis and Summary Mo Enterprise Fund Balances Fund Parking Transit Wastewater Water Refuse Landfill Airport Stormwater Estimated Revenues Budgeted Estimated Fund and Transfers In Expenditures Transfers out and Balance 6/30/20 Restricted, Unassigned Committed, Fund Unassigned Balance as Assi ned Balance, % of Rev .Trans In g urn mnon EM FY2021 User Fee Changes No fee increases recommended for sewer, storm water, parking, or transit 5% water rate increase previously approved for FY2021 to fund system upgrades and maintenance $0.90 monthly refuse fee increase is recommended to support operations due to growth in recycling program use $2.50 Landfill trash disposal tipping fee increase recommended, along with a $3.00 increase for recycling TV monitors over 18" Property Tax Impact FY2021 w/ Avg Assessment Increase $100k used to allow for easy adjustment to an individual's home value. The average valuation increase for residential properties this year is 9.1 %. 51 Annual Financial Household Impact $2,500 $2,000 $1,500 Based on a residential customer with $100,000 $1.000 property valuation. $500 $0 PJVV FY2016 FY2017 FY2018 FY2019 FY2020 FY2021 e Property Taxes $928 $922 $930 $900 $901 $869 ■Stormwater $42 $54 $54 $54 $60 $60 ■ Refuse $191 $191 $205 $229 $229 $240 ■ Sewer - 800 cubic feet $433 $433 $433 $433 $433 $433 Water— 800 cubic feet $362 $362 $362 $380 $399 $419 Total $1,955 $1,962 $1,984 $1,996 $2,022 $2,021 Percent Change 1.9170 0.376 1.1% 0.676 1.376 -0.1% Building Critical Reserves • Emergency Reserve (Balance =$5.2 million) • Disaster response and mitigation (including land acquisition) • Cover unexpected shortfalls in revenues or loss in State funding • Mitigate sharp spikes in volatile line items (pensions, insurance, etc.) • Avoid any defaults in bonded debts Rehabilitation / replacement of depreciated / outdated municipal buildings Other financial emergencies declared by the Council • Facility Reserve (Balance = $4 million) • Reduce need for bonded debt • Avoid referendum requirement • Significant ten year facility needs: • Police Station • Transit • Equipment Maintenance • Senior Center (Rehabilitation) • Fire Station (Two new and one rehabilitation) • Pools and Rec Centers Next Year's Budget Plan for. • Slowing growth in our taxable base (development activity normalizing + non -assessment year) Fairly stable utility fund rates A comparatively small reduction in the debt service levy Continued effort to expand the Facility Reserve fund • More specificity on financial resources needed to execute the City's climate actions • Adequate resources for continued strategic and master plan initiatives Continued pressure for enhanced staffing in key service areas Major Considerations for the City Council Prior to FY 2022 Transit Service Expansion Roadway Maintenance Funding Study and recommendations expected to be complete in summer 2020 Service enhancements such as Sunday service, expanded hours/frequencies and fare free operations will be costly The City will need to look to new revenue sources to implement the recommendations • Property taxes • Utility taxes Parking fees Road condition study nearly complete Iowa City's road condition stacks up well against other large cities in Iowa Maintaining our overall road conditions will require significant investment beyond our current efforts Local Option Sales Tax (LOST) should be considered as Road Use Tax monies will stagnate and more pressure will be placed on general obligation bonding Continues a significant commitment to Affordable Housing with a $1 million General Fund contribution and increases non-profit support with a 25% General Fund increase to the Aid to Agency grant program Aggressively funds Climate Action and Adaptation efforts setting the table for Iowa City to be a national leader Makes the biggest investment in staff in well over a decade with a minimum wage increase, temporary to permanent conversions, new staff positions and investments to improve working conditions Continues implementation of recently adopted bicycle, parks and natural areas master plans At the same time, the FY2021 budget: (1) Builds stronger reserves for the future (2) Avoids significant spikes in utility and user fees by making incremental changes in water, recycling and landfill rates (3) Continues to reduce the tax levy, bringing our rate more in line with other large Iowa cities despite not accessing alternative revenues such as LOST I r i CITY OF IOWA CITY UNESCO CITY OF LITERATURE Thank You STAFF PRESENTATION CONCLUDED � r rrM as � h CITY OF IOWA CITY 410 East Washington Strect Iowa City, Iowa 52240-1826 (3 19) 356-5000 (3 19) 356-5009 FAX www. icgov. o rg