Burlington: A Great Place to Live, Work and Play Annual Budget Fiscal Year 2017 - 2018 CITY COUNCIL Shane McCampbell, Mayor Jim Davidson, Mayor Pro Tem Robert Fleming Tim Scott Annie Wilson PREPARED BY: Jim Ferneau, City Manager Stephanie Stuecker, Director of Administrative Services Annette Crowner, Accounting Manager
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Burlington: A Great Place to Live, Work and Play Annual Budget
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Burlington: A Great Place to Live, Work and Play
Annual Budget
Fiscal Year 2017 - 2018
CITY COUNCIL
Shane McCampbell, Mayor Jim Davidson, Mayor Pro Tem
Robert Fleming Tim Scott
Annie Wilson
PREPARED BY:
Jim Ferneau, City Manager Stephanie Stuecker, Director of Administrative Services
Annette Crowner, Accounting Manager
TABLE OF CONTENTS
INTRODUCTORY SECTION PAGE NO.
Transmittal Letter 1Vision and Values Statement 5Budget Calendar 7Basis of Accounting 8Budget Amendment Process 11Summary of All Funds 12Explanation of Major Revenue Sources 14Comparison of Revenues by Fund 26Summary of Revenue by Fund 27Comparison of Expenditures by Fund 32Comparison of Expenditures by Program 34Comparison of Expenditures by Type 36General Fund Revenue and Expenditures 38Summary of Expenditures by Activity 39Comparison Property Tax Asking 43Schedule of Interfund Transfers 44Current Year Taxes - How We Compare 45
Fund Balance Summary 60Revenue Detail Summary 61Expenditure Detail:Public Safety Fire Administration 64 Fire Control 66 Fire Prevention 69 Disaster Control 71 Hazardous Materials 73 Airport Fire Control 75 Ambulance 77 Law Enforcement/Records 79 Patrol/Investigations 82 Communications 85 Crime Prevention 87 Security Guard 89 Animal Control 91 Special Investigations 93 Traffic Safety Grant 95 Canine Unit 97 Building Code 99Community Development Planning & Zoning 101Culture & Recreation Auditorium 103 Library 105 Park M & O 108
Forestry M & O 111 Park Swimming Pool 114 Recreation Activities 116 Youth Center 118 Port of Burlington and Riverfront 120 Senior Center 122Health & Social Services Human Rights Commission 124 Potter's Field 126Public Works Public Works Admin 128 Engineering 130 Public Works Building 132 Transit Operation 134 Depot 137 Airport 139General Government Executive Administration 141 City Council 143 Personnel 145 Legal 147 City Clerk 149 Finance Administration 151 Accounting 153 Computer Operations 155 Insurance 157 City Hall 159
Targeted Jobs Fund 213Fund Balance Summary 214Revenue Detail Summary 215Expenditure Detail: Targeted Jobs 216
Special Assessments FundFund Balance Summary 218
DEBT SERVICE FUND 219
Fund Balance Summary 220Revenue Detail Summary 221Fiscal Year 2016 Actual Debt Limit 222Debt Margin and Credit Rating Comparison 223Fiscal Year 2018 Projected Debt Limit 224
Expenditure Detail: Schedule of General Obligation Bond Indebtedness 225 2010 Aquatic Center Note 226 2011 GO Bond 226 2012F GO Refunding 227 2013A Taxable GO Bond 227 2013B Taxable GO Bond 228
2013C GO Refunding 229 2013D GO Refunding 230 2014A GO Bond 230 2014B GO Refunding 231 2015A GO Refunding 231 2015B GO Refunding 232 2016A GO Refunding 232 2016B GO Refunding 233 Future General Obligation Bond 233
TRUST AND AGENCY FUND 234
Fund Balance Summary 235Revenue Detail Summary 236Expenditure Detail: Miscellaneous Trust and Agency 237
CAPITAL PROJECTS FUND 238
Fund Balance Summary 239Revenue Detail Summary 240Expenditure Summary 241Expenditure Detail: Capital Projects 242 Project & Funding Sources by Department 2018-2022 244 Projects by Funding Source 2018-2022 254
Safety Coordination Fund Balance Summary 327Expenditure Detail: Safety Coordination 328
Community Profile 330Miscellaneous Statistical Data 339Financial Policies 340Glossary 356
Burlington: A Great Place to Live, Work and Play
City of Burlington 400 Washington St Burlington, IA 52601
March 2, 2017
TO: The Honorable Mayor and City Council
FROM: City Manager Jim Ferneau
RE: Budget Fiscal Year 2017-2018
Overall Considerations
We began a process in 2012, at the very end of the FY2012 budget, of beginning an overhaul of our financial objectives as reflected within our operating budget. We began consolidating our account deficits where possible, eliminating operating costs as we could through operational reductions, and implementing a set of new financial policies and objectives. The Fiscal Year 2014 budget was the first operating budget prepared specifically with those financial objectives in mind. The Fiscal Year 2014 budget was approved in March 2013, and was planned at that time to be part of a 5 year process to eliminate all deficit fund balances and establish a 15% cash balance in the General fund. That 5 year process was estimated to culminate at the end of the FY2018 budget on June 30, 2018. I will not go through an overview of the changes that were necessary to put that plan together, nor the multiple obstacles that have arisen in the meantime; the majority of those can be reviewed at your pleasure by reading my cover letters to previous year’s budget documents.
The development of the FY2018 budget finds us on pace to have our deficit account balances eliminated, fulfilling that goal begun in 2012. We find ourselves falling short of the goal for the establishment of a 15% cash balance in the General fund; that is likely a couple of years off, though we are still continuing to grow our cash reserves. Many difficulties have arisen that have altered our landscape, but none of these have been insurmountable.
The most significant event that has impacted the development of the FY2018 budget has been the desire to enhance our community’s public safety focus. The end result is that we have accomplished this in a three-pronged approach: 1) increasing our nuisance enforcement staffing with the addition of a seasonal person, 2) increasing our fire/EMS division with the addition of one firefighter, and positioning ourselves to seek grant funding to leverage that into six positions for a period of three years, and 3) increasing our police protection with the addition of two police officer positions, with the possibility of seeing this force allocation be added to in ensuing years.
This increased emphasis on public safety was not taken lightly, or without significant discussions about how to make it possible. Ultimately, the decision was made by the Council to cover this additional staffing cost with the implementation of a tax increase, raising our levy from $15.93 to $16.33. Part of
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Burlington: A Great Place to Live, Work and Play
City of Burlington 400 Washington St Burlington, IA 52601
the ongoing discussion foreseen in this process, though, is an emphasis on reviewing other city services prior to entering the next budget formulation process to evaluate whether programmatic cuts or efficiencies can be achieved elsewhere to offset public safety expenditures. This will be a daunting task, and one that we all as community members are encouraged to keep our attention on.
The FY2018 budget is the first I have been involved in while in Burlington that did not require a transfer from the General fund to assist in eliminating past account deficits. That is truly amazing, and a fact worthy of celebration. We have achieved a significant financial goal. Additionally, it has a goal of increasing our cash balance by $140,000 to assist in the process of building towards our goal of a 15% cash balance. For the budgeted year, this will simply maintain our expected 14% cash balance level, so there is still a significant amount of work to be done.
For the overall budget, Expenditures for FY2018 are anticipated to be $79,686,957 (including transfers). This amount is approximately $13,500,000 higher than FY2017. This increase comes in 4 areas. The largest, $5.5 Million, is an increase in capital projects. The second largest, Contract Services, has a $5.3 Million increase. Transfers are $1.8 Million higher, and the final category, personnel costs, is up $800,000 in order to cover raises, health insurance cost increases and new personnel in emergency services. Major projects planned for the year include the first grant-funded flood protection project (estimated at $7.2 Million for this phase). This will be the first of four projects to occur through approximately FY2023 for flood protection efforts. The downtown USBank building is scheduled to be remodeled for the police department this fiscal year at a cost of $3.5 Million. There are several street projects anticipated to occur, including Mt. Pleasant Street resurfacing west of Roosevelt Avenue ($1.7 Million), initial work on Mt. Pleasant Street Bridge ($1.4 Million), Agency Street improvements west of Roosevelt Avenue ($2.3 Million) as well as east of Roosevelt Avenue ($2.2 Million), as well as a variety of other Street projects budgeted for an additional $800,000. There is also approximately $4.0 Million of sewer projects, both at the sanitary sewer plant as well as through the storm water collection system. Construction of Combined Sewer Overflow (CSO) work will be approximately 75% of the total work performed in the sewer system as we begin capital projects in the MASL basin. In regards to the dramatic increase in contract services, this is accounted for from two primary sources. The first is professional services, and reflects a high load of engineering design and construction management fees associated with the capital projects that are budgeted. The second is accounted for by the category “other infrastructure repairs”, with the most significant line item being the need to repair road and cliff washouts from last summer’s storms.
Other than these categories, our expenditure components remain fairly stable from FY2017 going into FY2018. On the revenue front, Hotel/Motel taxes as well as Local Option Sales Taxes (LOST, our second largest general funding stream at over $4,000,000 annually) are projected to be relatively flat as we
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Burlington: A Great Place to Live, Work and Play
City of Burlington 400 Washington St Burlington, IA 52601
transition to a new year. They are both on pace to be significantly lower in FY2018 than they were in FY2016. I want to emphasize the significance of LOST revenues to funding our operations. As already stated, this is our second largest funding source at approximately $4,000,000. The growth in this category has been very minimal over the last few years. Budgeted revenues for Fy2018 are $130,000 higher than actual revenues in FY2012, an average annual increase of less than 0.5%. Property tax revenue growth, our largest income source at close to $12,000,000, is projected to increase 5.4%, a reflection of releasing a portion of TIF valuation to the general fund and a decision to significantly increase property taxes to cover additional public safety personnel.
Several fees were raised as well. Solid Waste is scheduled to increase the base fee by $0.25 (approximately 2%) to cover increased tipping fees/recycling costs, going from $13.75/month to $14.00/month. The Sewer and Storm water funds are budgeted with a 3% overall rate increase, reflecting the ongoing need to keep up with rising costs and meet the projected long term financing needs for multiple long term projects, first and foremost being the mandated Combined Sewer Separation work. Golf course fees were increased approximately 2%.
We have been able to continue to make progress in this budget cycle, but I feel a need to express a word of caution. There are several factors that can provide headwinds as we move forward. Our property valuation is growing at a very slow rate. Our other primary sources of general fund revenue, Hotel/Motel taxes and Local Option Sales Taxes, have enjoyed great years, but are very cyclical in nature, and appear to be at a crest for the next few years. We also continue to hear rumors at a state level in regards to the potential for backfill to be cut, which represents $440,000 of revenue to us on an annual basis. Seeking ways to make up for this revenue is problematic, especially at a time when there is ongoing pressure to continue to add public safety expenditures to our budget in the future.
I would like to thank the members of our City Council, staff, and most especially the residents of our community for working together to try to balance out significant differences of opinion over the level of services that should be provided by the City of Burlington and at what cost should be imparted to pay for those services. These are difficult decisions, and the most important items to be achieved in this process are to be realistic about what can be done and to treat others with respect. These goals have been largely achieved by all. Thank you for allowing me to be a part of this process, of helping to make Burlington a great place to live, work, and play.
Sincerely,
Jim Ferneau City Manager
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VISION Burlington is a great place to live, work and play.
Proud of our past, building for our future
Community of pride and caring
Commitment to financial responsibility
VALUES
P
R
I
D
E
ARTNERSHIP
ESPECT
NTEGRITY
EDICATION
FFICIENCY
We encourage teamwork between individuals and organizations to inspire innovation and effective service, creating a great place to live, work and play.
We respond to the diverse views of the community and incorporate these into discussions and decision-making with consistent follow-through and accountability.
We are transparent, honest and ethical in our interactions and conduct our business in accordance with the highest standards of professional behavior.
We are passionate, progressive individuals striving for a cohesive community, enthusiastic about achieving excellence.
We pursue continuous learning, adaptability and fiscal responsibility to create a sustainable and safe community.
City of
Burlington
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BUDGET CALENDAR
FISCAL YEAR 2017-2018 December 5 – December 14, 2016 Department heads meet with City
Manager and Director of Administrative Services to discuss budget requests.
December 14, 2016 – January 9, 2017 Information compiled, revenue
projection completed, and budget documents prepared.
January 9 – February 9, 2017 City Council is presented with
budget and meets to discuss budget.
February 10, 2017 Budget filed with City Clerk. February 21, 2017 City Council sets public hearing
on the proposed FY2017 budget. February 22, 2017 Publication of notice of public
hearing on the proposed FY2018 budget.
March 6, 2017 Public hearing. March 6, 2017 Budget adoption. March 15, 2017 Filing deadline.
A Great Place to Live, Work and Play
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CITY OF BURLINGTON
FUND STRUCTURE OVERVIEW AND
BASIS OF ACCOUNTING AND BUDGETING FUND STRUCTURE OVERVIEW: The accounting system and the budget appropriation process are structured according to the basic guidelines established by the Government Finance Officers Association of the United States and Canada. The format includes the basic funds and fund types which follow. The City’s governmental funds are as follows:
General Fund - This fund accounts for all transactions of the city that pertain to the general administration of the city and the services traditionally provided to its citizens. This includes general administration, police and fire protection, streets, public building operations and maintenance, and parks and recreation.
Special Revenue Funds - These funds are utilized to account for revenues derived from specific sources that are usually required by law or regulation to be accounted for as separate funds. For the City of Burlington these funds include the Road Use Tax Fund, Sales Tax Fund, Community Development Fund, Hotel/Motel Tax Fund, Bridge Fund, Employee Benefits Fund, Downtown SSMID Fund, Emergency Levy, Equipment Replacement Fund, and Tax Increment Financing Fund. While the City continues to budget the fund as a Special Revenue funds, the Hotel/Motel Tax Fund is included as part of the City’s General Fund on the fiscal year-end financial statements as required by Governmental Account Standards Board (GASB) Statement 54.
Debt Service Fund - This fund accounts for the accumulation of revenues for and payment of principal and interest on general obligation long term debt.
Capital Projects Fund - These funds are utilized to account for financial resources to be used for the acquisition or construction of capital facilities or other major fixed assets.
The City’s business-type funds include the following:
Enterprise Funds - These funds 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 cost of providing goods and services to the general public on a continuing basis is expected to be recovered primarily through user charges. The City has also established Enterprise Funds when it was advantageous to segregate revenues earned and expenses incurred for an operation for purposes of capital maintenance, public policy, management control or accountability. Enterprise Funds for the City include the Parking Fund, Golf
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Course Fund, Solid Waste Management Fund, Sewer Fund, Rec Plex Fund and Water Fund.
Internal Service Funds - These funds are established to finance and account for services and/or commodities furnished by one department or agency to other departments or agencies of the City. The Internal Service Funds of the City are the Property Maintenance Fund, Vehicle Maintenance Fund, and Insurance Reserve Fund.
Trust and Agency Funds - These funds are used to account for assets held by the City in a trustee or custodial capacity for other entities such as individuals, private organizations, or governmental units.
Accounting for financial activities of the City and the budget appropriation process are also presented according to classifications required by the State of Iowa. Revenues are credited to individual fund types while expenditures/expenses are recorded according to functional areas within specific funds for budgetary control purposes. All of the City’s funds are considered appropriated funds according to the criteria established by the State. This budget document was prepared according to these criteria. The following functional areas are included in the budget: Public Safety -This function provides for services to reduce the amount and effects of
external harm to individuals and damage to property, and in general to promote an atmosphere of personal security from external events. Police, fire, ambulance, animal control and building code enforcement are included in this program.
Public Works -This function provides for safe and well-maintained infrastructure for the
City. Activities included in this function are street maintenance, transit, snow and ice control, traffic control, public works administration and engineering.
Health and Social Services -This function provides for assistance to service agencies
involved in providing health and social services in the community. This function includes the Human Rights Commission and Potter’s Field.
Cultural and Recreation -This function promotes the general well being of the City and
encourages the fullest development of cultural and educational potentials of the citizens in the community. This function includes the library, Memorial Auditorium, parks, and recreational opportunities.
Community and Economic Development -This function provides for planning and
development of the City including the social, physical and economic needs of the City. Activities in this function are Community Development Administration, Economic Development, Tax Increment Funds and the Downtown Self-Supported Municipal Improvement District.
General Government -This function provides for the operation of the government and
assures the general administration of the municipality. Activities included in this
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function are mayor and council, legal, general administration of the City, finance, human resources, computer operations, risk management, and buildings and grounds.
Capital Projects -This function provides for the acquisition or construction of major
capital facilities or equipment for the City. Debt Service -This function provides for the accumulation of resources for and the
payment of principal and interest on long term debt of the City.
Business Type Activities -This function includes activities of the City that are financed in whole, or in part, by fees charged to external parties for goods or services. These activities are accounted for as enterprise funds and include the Parking System, Golf Course, Solid Waste, Sewer Fund, Rec Plex Fund and Water Fund.
BASIS OF ACCOUNTING AND BUDGETING: The City of Burlington uses the modified accrual basis of accounting to budget and account for transactions of the governmental funds. Under this basis of accounting, revenues are recognized when susceptible to accrual (when they are measurable and available) and expenditures are recognized when the fund liability is incurred. For the City’s proprietary funds the City uses the accrual basis of accounting. Under this basis, revenues are recorded when earned and expenses are recorded when the liability is incurred. The City prepares the budgets for proprietary funds consistent with this basis except that capital outlay items are included in the budget and depreciation is excluded. The City prepares its budget on a basis consistent with generally accepted accounting principles except that the City also recognizes encumbrances for budgetary purposes. Encumbrances include supplies ordered but not yet received, and services contracted but now yet expended by the City. Encumbrances are charged against a budget or appropriation for accounting purposes. Accordingly, expenditures/expenses in this document include encumbered expenditures/expenses. Encumbrances do not lapse at year-end and provide authorization for expenditures/expenses for the following year. The City appropriates funds for capital projects on a fiscal year basis. The Capital Projects section of this document includes descriptive information on each project with estimated costs and financing sources for the next five fiscal years.
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BUDGET AMENDMENT PROCESS
The State Code of Iowa provides that “A city budget as finally adopted for the following fiscal year, becomes effective July 1st, and constitutes the city appropriation for each program and purpose specified therein until amended as provided in this section. A city budget for the current fiscal year may be amended for any of the following purposes: 1. To permit the appropriation and expenditure of unexpended, unencumbered cash
balances on hand at the end of the preceding fiscal year which had not been anticipated in the budget.
2. To permit the appropriation and expenditures of amounts anticipated to be
available from sources other than property taxation, and which had not been anticipated in the budget.
3. To permit transfers from the Debt Service Fund, the Capital Improvement
Reserves Fund, the Emergency Fund, or other funds established by state law to any other city fund unless specifically prohibited by state law.
4. To permit transfers between programs within the General Fund. The budget
amendment must be prepared and adopted in the same manner as the original budget…”
Consequently, according to state requirements, a public hearing is set for the amendment of the current year’s budget. The information supplied to the City Council and general public includes the public hearing notice, a detailed listing of proposed amendments by department. Each proposed amendment is likewise described as to its purpose or need. A budget amendment is to be completed by May 31st of each year in order to allow time for a potential hearing to be held. The decision on the protest hearing needs to be rendered before June 30, the end of the fiscal year. Any amendment of the budget after May 31st, which is properly appealed and, likewise, without adequate time for hearing and decision before June 30, is considered void.
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SUMMARY OF ALL FUNDSESTIMATED ESTIMATEDBEGINNING ENDINGBALANCE TRANSFERS TRANSFERS BALANCE
July 1, 2016 REVENUES IN EXPENDITURES OUT June 30, 2017
The City of Burlington budgeted operating revenues of $67,413,798 for 2017/2018 includes all budgeted revenues of the City.
Of the total 2017/2018 budgeted operating revenues, 89.5% is estimated to be received from nine major revenue sources. This section of the budget includes the basis for the budget estimates for each of these ten categories as well as relevant trends in these revenue sources.
Property Taxes $14,186,031 21.0%
Local Option Sales Tax 4,242,200 6.3%
Road Use Taxes 3,066,800 4.5%
Solid Waste 1,855,000 2.8%
Sewer 10,113,090 15.0%
Ambulance Charges 1,120,000 1.7%
Other Local Contributions
7,440,789 11.0%
Water Charges 5,097,501 7.6%
Other Financing Sources/Bond Proceeds
13,219,899 19.6%
Other Revenues 7,072,488 10.5%
Operating Revenues Budget 2017/2018
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General Information
Taxable Valuations
Property taxes comprise 21.0% of the City's operating revenues. The taxes in this category include both regular property taxes and property taxes from tax increment financing (TIF) districts. The City has a strong tax collection rate with the rate of collection of current year taxes generally over 99%.
Budgeted property tax revenue is determined based on taxable valuation of property and tax rates for various categories of taxes as provided for by the State of Iowa. Following are charts of taxable property valuations, tax rates and property taxes for the last four years, the estimated amounts for the current year and the budgeted amounts for 2017/2018. Relevant assumptions and comments are included for each of the charts.
Taxable valuations are received from the County Auditor each year. Changes in taxable valuation occur due to new growth or improvements to existing properties, changes in property values by the County Assessor, changes in the State “rollback” factors for the different categories of property and other State-mandated valuation requirements. The rollback factor for residential property was set as 55.6259% for 2016/2017 compared to 55.9391% for 2017/2018. Commercial values were valued at 90% in 2017/2018, the same value as 2016/2017.
Three of the tax categories are limited by State law to maximum rates per $1,000 of valuation. These maximums are $8.10 per $1,000 valuation for the General Fund, $.95 for Transit, and $.0675 for Levee Improvement. The City is at the maximum rate for the General Fund, but is less than the maximum for the Transit levy and Levee Improvement categories.
The other tax categories do not have limits per $1,000 of valuation. The Debt Service levy is the amount required for principal and interest on general obligation debt, the Employee Benefits levy is based on budgeted employee benefits in the General Fund, and the Tort Liability levy is based on estimated insurance costs.
The City's tax rate for 2017/2018 increased to $16.33632 per $1,000 of valuation, an increase of $0.40 from 2016/2017 at $15.9363 per $1,000 of valuation.
The City's tax rate for 2017/2018 is comprised of six different categories as provided for by the State of Iowa. These include the General Fund, Transit, Tort Liability, Employee Benefits, Debt Service, and Levee Improvement levies.
Property taxes estimated for 2017/2018 total $14,186,031, including $11,576,031 from regular property tax and $2,610,000 from tax increment financing (TIF) taxes. This is a 5.54% increase in regular property taxes and a 4.25% increase in total taxes including TIF taxes.
Local Option Sales TaxFY 2017/2018 Budget $4,242,200
Voters in the City of Burlington first approved the 1% local option sales tax in 1994 for a five year period from October 1, 1994 through December 31, 1999. Proceeds from this tax were required by the referendum to be used 50% for property tax relief with the balance being used for the funding of an annually approved capital improvements plan, and the hiring and equipping of six additional police officers. In 1997, by special election the voters approved the extension of this tax through December 31, 2002 to coincide with the City's five year capital improvement plan and increase the hiring and equipping of the number of police officers to eight. In August 2002, voters approved an additional ten year extension to this tax through December 31, 2012 with 50% of the tax to be used for property tax relief and the balance to be used for the funding of an annually approved capital improvements plan including economic development and community protection. In 2012 voters approved an extension of this tax for a 10-year period through December 31, 2022 with 50% of the tax proceeds used for property tax relief. The remainder of the sales tax proceeds shall be used for public safety, capital improvements, capital equipment, debt obligations and economic development.
$12,023,094
$12,576,869
$12,980,585
$13,207,003
$13,418,004
$14,186,031
$2,000,000 $7,000,000 $12,000,000 $17,000,000
Actual 2012/2013
Actual 2013/2014
Actual 2014/2015
Actual 2015/2016
Estimated 2016/2017
Budget 2017/2018
Regular PropertyTaxes
TIF District Taxes
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Basis of Local Option Tax Estimate
Local Option Tax Revenue Trends
General Information
Basis of Road Use Tax Estimate
(*Including Reconciling Amounts Received in Succeeding Fiscal Year)
Each fiscal year the Iowa Department of Revenue and Finance makes estimated local option sales tax payments to the City. The following fiscal year, the City receives an additional payment which reconciles actual local option sales tax amounts to the estimates previously remitted to the City. The following chart shows the local option sales taxes earned by the City each fiscal year. These amounts include the reconciliation amounts received the following year.
Local Option Sales Tax Revenue by Fiscal Year
Road Use TaxFY 2017/2018 Budget $3,066,800
The State of Iowa collects taxes on gasoline sales, vehicle license fees and weight taxes. A portion of the funds collected are distributed to cities as Road Use Taxes on a per capita formula basis.
The estimated per capita rate of distribution of the Road Use Tax is provided by the Iowa Department of Transportation based on current laws regarding specific revenue to and disbursement from the State’s Road Use Tax Fund.
The first chart below shows actual Road Use Tax revenues for the previous four fiscal years and the estimated amounts for both the current year and 2017/2018. The second chart shows the actual and estimated per capita tax distribution rates for the same years. The per capita estimate is based on the current law regarding revenue to and disbursements from the State’s Road Use Tax fund. Any changes in the law could change the per capita amount to be distributed to cities.
Residential and commercial sewer usage remains fairly constant each year. The charts below reflect the sewer service charges for the last five fiscal years, the estimated amounts for 2016/2017 and the projections for 2017/2018. The sewer rates and storm waster charges for 2017/2018 are budgeted to increase by 3%.
Sewer service charges of the City are accounted for in the Sewer enterprise fund. These charges include residential and commercial charges, industrial charges, collection and drainage charges, sewer connection fees and industrial sampling charges and are budgeted for $7,075,000 for 2017/2018. The additional $3,038,090 budgeted revenue for 2017/2018 includes proceeds from bond issuances, interest and reimbursement of expenses.
Sewer Charges for ServicesFY 2017/2018 Budget $10,113,090
Refuse Collection Charges for Service Revenue Trends
FY 2017/2018 Budget $1,855,000Solid Waste Charges for Services
Rates will increase to $14.00 per month for the 2017/2018 fiscal year. The rate increase is needed to cover increased tipping fees/recycling costs.
The Solid Waste activity involves the pickup of solid waste by refuse trucks in the City of Burlington. Refuse at residential dwellings is collected once each week. Each residential customer is allowed one untagged container per week. Each additional container requires a tag, which can be purchased from a variety of retailers throughout the community. The City sells these tags for $1.95 and allows the retailer to establish their own price. The department collects recyclables every other wek. In addition, the City provides once a year, a spring cleanup, pickup of larger items such as old appliances, furniture, etc. Property owners may contract with private haulers for yard waste disposal or haul yard waste to the landfill free of charge.
Refuse Collection charges for service revenues for the last five years, the estimated revenues for 2016/2017 and the budgeted revenues for 2017/2018 are shown in the following chart. The second chart shows the refuse collection rates since July 1, 2011.
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1 $11.45 was the rate for 2011/2012.2 $12.10 was the rate for 2012/2013. 3 $13.00 was the rate for 2013/20144 $13.25 was the rate for 2014/2015.5 $13.50 will be the rate for 2015/2016.6 $13.75 will be the rate for 2016/2017.7 $14.00 will be the rate for 2017/2018.
In the 1980's, Burlington was one of the first two fire departments in Iowa to offer Paramedic service. Today, the City of Burlington operates five modular ambulances. The City currently provides advanced Emergency Medical Services (EMS) for the city and two thirds of Des Moines County. EMS coverage includes emergency transfers to hospitals within a 150 mile radius.
Ambulance Charges for Services
Historically, ambulance rates have been tiered based on level of service. The tiered rates have been reviewed yearly and have been adjusted to cover the costs of providing the service. January 1, 2013, the City adopted a resolution that will automatically adjust service rates annually to follow the annually published Blue Cross/Blue Shield Maximum Allowable Fee (MAF) for Iowa of the 1.7 multiplier of Medicare Maximum Allowable Fee as published annually, whichever is greater. Medicaid customer fee schedule will follow the Iowa Medicaid Schedule as published annually.
Total General Fund 12,402,754$ 12,846,407$ 12,514,558$ 12,678,291$ 12,811,167$
SPECIAL REVENUE
Road Use TaxIntergovernmental 2,729,692$ 3,140,978$ 3,105,000$ 3,100,000$ 3,066,700$ Miscellaneous 146,698 33,671 100 100 100 Total Road Use Tax 2,876,390$ 3,174,649$ 3,105,100$ 3,100,100$ 3,066,800$
Sales Tax FundNon-Property Taxes 4,177,362$ 4,441,514$ 4,200,000$ 4,315,721$ 4,242,200$ Total Sales Tax Fund 4,177,362$ 4,441,514$ 4,200,000$ 4,315,721$ 4,242,200$
Community Development FundIntergovernmental 515,823$ 63,495$ 114,000$ -$ -$ Miscellaneous 53,675 238,011 - - - Total Community Development 569,498$ 301,506$ 114,000$ -$ -$
Bridge Revenue Fund Charges for Services 6,113$ 11,422$ 6,000$ 6,000$ 9,000$ Donations - 6,000 3,000 3,000 - Miscellaneous - 325 - - - Total Bridge Revenue Fund 6,113$ 17,747$ 9,000$ 9,000$ 9,000$
Fiscal Year 2018 General Fund Expenditures by Department
Police 31% Fire 26% Building Code 3% Health & Social Services 0% Auditorium 5% Library 7% Parks & Forestry 5% Recreation 1% Public Works 2% Engineering 3% Transit 5% Depot 0% Airport 1% Community & Economic Development 1% General Government 3% Mayor, Council & Administration 1% Legal 1% Clerk, Finance & Human Reources 4% Animal Control 1%
38
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
GENERAL FUNDPublic SafetyFire Administration 301,592$ 355,569$ 374,240$ 383,200$ 375,040$ Fire Control 3,032,894 3,155,589 2,999,700 2,931,257 3,120,660 Fire Prevention 120,319 127,128 133,280 134,905 138,460 Disaster Control 1,322 1,328 1,400 1,400 1,400 Hazardous Materials 31,873 13,054 24,760 23,560 26,010 Airport Fire Control 13,425 10,191 17,400 16,100 19,200 Ambulance 1,208,959 1,293,976 1,310,510 1,439,011 1,335,170 Law Enforcement 664,241 716,494 720,940 777,305 892,495 Patrol 3,699,857 3,831,566 4,044,769 4,066,632 4,387,500 Communications 523,736 552,149 575,000 574,000 614,000 Crime Prevention 4,544 8,081 9,100 9,100 9,450 Security Guard 40,235 34,712 38,000 38,000 37,500 Animal Control 94,714 98,938 113,175 111,045 115,715 Special Investigations 104,966 109,164 121,700 113,388 115,200 Traffic Safety Grant 15,424 10,586 12,000 12,000 15,000 Canine Unit - - - 5,580 9,000 Building Code 418,217 471,501 538,160 508,310 530,650 Health & Social ServicesHuman Rights Com 450 719 1,075 1,075 1,075 Potter's Field - - 1,050 1,050 1,050 Culture & RecreationAuditorium 583,966 749,096 670,450 684,450 919,342 Library 1,240,238 1,251,277 1,306,565 1,306,830 1,338,310 Park M & O 536,203 506,675 552,945 542,655 541,025 Park Swimming Pool 72,912 72,498 87,800 87,200 90,590 Recreation Activities 74,644 70,821 75,705 77,825 79,360 Youth Center 23,176 1,739 - - - Riverfront/Port of Burlington 114,751 121,157 114,755 126,455 115,975 Forestry M & O 369,406 354,426 419,380 397,853 369,760 Senior Center 7,439 6,376 6,850 6,800 6,450 Public WorksPublic Works Admin 187,374 182,196 188,040 168,975 171,360 Engineering 407,494 448,595 516,170 515,980 566,825 Public Works Bldg. 116,896 120,700 121,750 124,150 130,400 Transit Operation 940,725 925,625 1,294,400 970,530 1,011,260 Depot 43,910 36,422 36,250 39,835 50,160 Airport 143,093 146,753 147,358 147,768 152,270 Community & Economic DevPlanning & Zoning 209,349 226,066 272,940 272,275 275,490 Debt ServiceBuilding Code 3,663 5,496 2,750 5,480 2,754 Computer Operations 36,118 36,118 15,000 15,200 - General GovernmentExecutive Administration 198,151 219,556 229,025 235,285 236,490 City Council 58,407 52,546 58,245 54,610 57,530 Personnel 45,173 71,990 57,570 62,435 57,815
SUMMARY OF EXPENDITURES BY ACTIVITY
39
SUMMARY OF EXPENDITURES BY ACTIVITY (CONTINUED)2014-2015 2015-2016 2016-2017 2016-2017 2017-2018
ACTUAL ACTUAL BUDGET ESTIMATED ADOPTEDLegal 114,490$ 170,157$ 145,000$ 145,000$ 145,000$ City Clerk 155,039 157,748 165,060 162,860 184,820 Finance Administration 116,978 122,773 127,790 130,330 135,960 Accounting 275,793 328,231 301,725 321,790 331,050 Computer Operations 272,960 273,084 339,875 340,775 364,040 Insurance 113,601 108,328 115,100 114,000 119,700 City Hall 43,206 48,226 47,150 52,950 53,500
TOTAL GENERAL 16,781,923$ 17,605,420$ 18,451,907$ 18,257,964$ 19,251,811$
SPECIAL REVENUEROAD USE TAXPublic WorksStreet M & O $1,557,252 $1,461,864 $1,633,120 $1,593,915 $1,842,340Snow Removal 209,095 108,027 317,810 275,350 320,970 Traf Sign/Public Light 551,495 738,594 588,850 591,200 639,000 TOTAL ROAD USE TAX 2,317,842$ 2,308,485$ 2,539,780$ 2,460,465$ 2,802,310$
SALES TAXCommunity & Economic Dev 70,706$ 50,000$ 120,000$ 120,000$ 100,000$
COMMUNITY DEVELOPMENTCommunity & Economic DevOwner Occupied Rehabilitation 138,806$ -$ 120,000$ -$ -$ Downtown Façade 606,121 197,644 - - - TOTAL COMMUNITY DEVELOPMENT 744,927$ 197,644$ 120,000$ -$ -$
Emergency Levy $178,357 $0.27000 $179,748 $0.26995 $185,649 $0.26995
TOTAL $10,813,954 $15.93632 $10,906,765 $15.93632 $11,520,595 $16.33632
Ag Land $5,126 $3.00375 $3,164 $3.00375 $3,256 $3.00375SSMID $55,600 $2.99996 $58,239 $2.99995 $55,436 $2.99995
* Remaining employee benefits cost of $3,709,612 are being paid with sales tax revenue resulting in propertytax reduction of $3.6919 per $1,000 valuation
COMPARISON PROPERTY TAX ASKING
43
2017-2018 2017-2018TRANSFERS IN TRANSFERS OUT
General 7,488,429$ 900,000$ Special Revenue Road Use Tax - 943,710 Sales Tax - 4,158,784 Community Development - - Hotel/Motel 900,000 737,310 Bridge 6,000 - Employee Benefits - 2,308,175 Emergency Levy - 197,256 Tax Increment - 1,979,857 Debt Service 2,822,408 - Trust & Agency - 100,000 Capital Projects 1,471,630 182,294 Enterprise Parking 8,000 - Golf Course 198,550 - Solid Waste - 227,674 Sewer 500,000 1,739,707 Rec Plex 115,000 -
Total Budgeted Funds 13,510,017$ 13,474,767$
Internal Service Property Maintenance - 5,250 Vehicle Maintenance - 30,000
PERSONNEL (FTE) 2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
Director of Development and Parks 1 1 1 1 1City Planner 0.75 1 1 1 1Project Coordinator 1 1 1 1 1Chief Code Inspector 1 1 1 1 1Code Inspector I 2 2 2 2 2Code Inspector II 1 1 1 1 1Part Time Nuisance Inspector 0 0 0 0 0.7
TOTAL 6.75 7 7 7 7.7
54
DEPARTMENT: PUBLIC WORKSACTIVITIES: PUBLIC WORKS ADMIN DEPOT
ENGINEERING SENIOR CENTERTRANSIT STREET MAINTENANCEPUBLIC WORKS BUILDING SNOW REMOVALPORT OF BURLINGTON/RIVERFRONT PARKING MAINTENANCETRAFFIC SIGNALS/PUBLIC LIGHTING PROPERTY MAINTENANCESANITARY SEWER MAINTENANCE VEHICLE MAINTENANCEAUDITORIUM CITY HALL MAINTENANCE
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
The General Fund for the City of Burlington accounts for all transactions of the City, which pertains to the general administration and services traditionally provided to citizens, except those specifically accounted for elsewhere. Services within the General Fund include police and fire protection, ambulance, library, parks, transit, engineering, auditorium, inspections, and general administration. The General Fund is the primary source of appropriations to fund cost of providing these services. Consequently, considerable importance is placed upon the fund’s financial condition. The City Council and staff’s objective is to maintain an acceptable level of service for its citizens within the limitations of revenue sources, which are available to support these activities. Fifty percent (50%) of General Fund revenues are derived from property taxes with the balance coming from a variety of services including user fees, charges for services, state aid, and trade licenses and permits.
Property Taxes $6,268,179
49%
Non-Property Taxes $1,545,609
12%
Licenses, Permits, & Fees
$783,400 6%
Intergovernmental $1,515,174
12%
Charges for Services $1,795,400
14%
Use of Money & Property
$190,530 1%
Fines & Forfeitures $79,000
1%
Miscellaneous $633,875
5%
General Fund Revenues by Type Budget 2017/2018
$12,811,167
58
Personnel Services $14,036,050
73%
Contractual Services $4,064,227
21%
Commodities $769,090
4%
Capital Outlay $379,690
2% Debt Service $2,754
0%
General Fund Expenditures by Type Budget 2017/2018
$19,251,811
Public Safety $11,034,134
60%
Health & Social Services $2,125
0%
Culture & Recreation $3,234,450
18%
Public Works $2,303,968
12%
Debt Service $17,750
0%
Community & Economic Dev
$272,940 1%
General Government $1,586,540
9%
General Fund Expenditures by Activity Budget 2017/2018
$19,251,811
59
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
BEGINNING BALANCE JULY 1 1,128,524$ 2,052,009$ 2,531,051$ 2,531,051$ 2,699,787$
TOTAL 301,592$ 355,569$ 374,240$ 383,200$ 375,040$ 0.21%
FUNDING SOURCES
General Fund 301,342$ 355,354$ 374,040$ 383,000$ 374,840$ 0.21%Fire Reports 250 215 200 200 200 0.00%
TOTAL 301,592$ 355,569$ 374,240$ 383,200$ 375,040$ 0.21%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2016-2017ACTUAL ACTUAL BUDGET BUDGET BUDGET
POSITION
Fire Chief 1 1 1 1 1Deputy Fire Chief 1 1 1 1 1Billing Coordinator 1 1 1 1 1
3 3 3 3 3
FUNCTIONThe Fire and Disaster Administration budget reflects the overall administration of the Fire Control, Fire Prevention, Ambulance and HazMat services. Also included in this activity is the administrative expense associated with the Fire Department Training Program. Administration includes coordinating departmental activities, as well as planning for the future of the department, its facilities and equipment.
64
GENERAL
FIRE & DISASTER ADMINISTRATION
1001-1100-1101
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
411 Full Time Wages 175,775$ 212,949$ 214,225$ 218,900$ 225,800$ 421 Full Time Overtime - 86 - - - 432 Longevity 1,800 1,600 1,400 1,600 2,000 435 Clothing and Uniforms 3,993 1,444 1,000 1,300 1,000 441 FICA 4,202 5,873 6,000 6,250 6,400 442 IPERS 3,449 4,112 4,150 4,370 4,400 443 Fire Retirement 39,077 46,929 43,725 46,550 45,900 451 Health/Cafeteria Insurance 41,328 52,765 58,100 56,650 58,900 452 Life Insurance 70 87 90 80 80 454 Worker's Compensation 14,050 12,894 12,900 12,900 11,410
TOTAL 3,032,894$ 3,155,589$ 2,999,700$ 2,931,257$ 3,120,660$ 4.03%
FUNDING SOURCES
County Wide Fire Protection 113,656 120,522 115,000 123,000 124,000 Reimbursement of Expense 11,138 29,972 - 8,000 5,000 General Fund 2,908,100 3,005,095 2,884,700 2,800,257 2,991,660
TOTAL 3,032,894$ 3,155,589$ 2,999,700$ 2,931,257$ 3,120,660$ 4.03%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
FUNCTION The Fire Control activity provides fire suppression as well as rescue services primarily within the City limits of Burlington. Costs associated with this activity include maintenance and replacement of equipment necessary to carry out the mission of the department. Firefighters assigned to Fire Control also respond to hazardous materials incidents and provide Airport Fire Control staffing.
TOTAL 120,319$ 127,128$ 133,280$ 134,905$ 138,460$ 3.89%
FUNDING SOURCES
General Fund 109,819$ 117,368$ 122,780$ 124,405$ 127,960$ 4.22%Fire Permits 10,500 9,760 10,500 10,500 10,500 0.00%
TOTAL 120,319$ 127,128$ 133,280$ 134,905$ 138,460$ 3.89%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
Fire Marshal 1 1 1 1 1
FUNCTION
The Fire Prevention Bureau conducts inspection of buildings for fire hazards and enforcement of life safety code. Activities also include the review of plans for new construction or remodeling to assure compliance with fire codes. Additionally, public education presentations regarding fire safety are a function of the Bureau.
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTION
This activity reflects the City's annual contribution to the Des Moines County Emergency Management Agency. This agency provides overall coordination of disaster services within the County.
TOTAL 31,873$ 13,054$ 24,760$ 23,560$ 26,010$ 5.05%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTION
The Hazardous materials Team was created in response to an unfunded federal mandate requiring the availability of a team to respond to hazardous materials incidences within Des Moines County, Incidents responded to include any incident where chemicals have been spilled whether industrial, commercial or residential. Activity costs reflect coordination of training and oversight of responses.
TOTAL 13,425$ 10,191$ 17,400$ 16,100$ 19,200$ 10.34%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTION
This account reflects the cost of maintaining the Airport Fire Station and Crash Fire Rescue vehicle. Prior to fiscal year 1996-97 this was a function of the Airport Fund. With the creation of the Southeast Iowa Regional Airport Authority, this is now a General Fund activity to be reimbursed by the Airport Authority. Personnel are provided by the Fire Department on an in-kind basis.
75
GENERAL
AIRPORT FIRE CONTROL
1001-1100-1107
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
542 Telephone/Communication Chgs 2,203$ 2,428$ 2,500$ 2,800$ 2,500$ 543 Light and power - - 400 - 400 567 Training and Education 4,825 6,200 7,000 7,000 8,500 572 Small Equipment Repair 943 93 700 1,000 1,000 573 Buildings & Building Equipment 973 816 2,000 1,500 2,000 575 Vehicle Maintenance Charges - - 1,000 500 1,000
TOTAL 1,208,959$ 1,293,976$ 1,310,510$ 1,439,011$ 1,335,170$ 1.88%
FUNDING SOURCES
Service Charges 1,208,959$ 1,293,976$ 1,310,510$ 1,439,011$ 1,335,170$ 1.88%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
Firefighter 11 12 12 12 12Captain 1 0 0 0 0
12 12 12 12 12
FUNCTION
The Ambulance activity reflects the provision of emergency ambulance service to the citizens of Burlington and southern Des Moines County by the Burlington Fire Department. Besides the transport of ill or injured individuals to Great River Medical Center, the service also provides emergency transfer services to tertiary care facilities.
FUNCTIONThe Law Enforcement Administration activity reflects the cost of overall administration of Police Department activities, such as patrol activities, criminal investigation, communications, public relations, animal control, and various related grants. In addition to overnight and coordination of departmental activities, the function includes planning for the future of the department. Cost of this activity also includes the overall training budget for the department.The Records and Planning Division provides clerical support to the Police Department. This includes the maintenance and filing of all police records and related documents, as well as providing service to the members of the public who come to the counter at the Police Department. The activity also includes builidng maintenance expenses for the police facility.
The Police Patrol activity reflects the cost of maintaining the public peace, suppressing crime, enforcing traffic and other City ordinances and State statutes and the performance of related duties.The Investigation Division provides follow-up investigation of crimes that have taken place in the community including, but not limited to, homicide, burglary, robbery, and other serious crimes.
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTION
The Communications activity reflects the provision of communication services for all public safety activities in Des Moines County. This includes emergency dispatch, as well as routine telephone messages, retrieval of information and documentation of events.
General Fund 4,544$ 8,081$ 9,100$ 9,100$ 9,450$ 3.85%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTION
The Crime Prevention activity reflects those expenditures made by the Police Department on Community Relations activities. Additionally, this includes the Drug Abuse Resistance Education (DARE) and Gang Resistance Education and Training (GREAT) programs. Personnel costs of the two officers assigned to these programs are reflected in the Patrol budget.
TOTAL 94,714$ 98,938$ 113,175$ 111,045$ 115,715$ 2.24%
FUNDING SOURCES
Dog and Cat Licenses 3,480$ 2,910$ 3,600$ 3,000$ 3,000$ -16.67%Animal Shelter Fees 17,434 18,578 18,000 19,000 19,000 5.56%General Fund 73,800 77,450 91,575 89,045 93,715 2.34%
TOTAL 94,714$ 98,938$ 113,175$ 111,045$ 115,715$ 2.24%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
Animal Control Officer 0.73 0.73 0.73 0.73 0.73
FUNCTIONOvertime paid to police officers while hired by third parties for security purposes. The Animal Control activity provides the picking up of stray cats and dogs, maintenance of the Animal Control Center and euthanasiation of unclaimed animals.
TOTAL 104,966$ 109,164$ 121,700$ 113,388$ 115,200$ -5.34%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
Patrol Officer 1 1 1 1 1
FUNCTIONFederally funded state administered grant program funding the local drug task force. The 25% local portion is shared between Burlington, West Burlington, and Des Moines County.
TOTAL 14,646$ 9,116$ 12,000$ 12,000$ 15,000$ 25.00%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTIONFederally funded state administered grant program funding for traffic safety. Grant allows for reimbursement of overtime directly related to traffic safety.
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTIONThe K-9 unit was re-established in FY2016-2017 through local community donations. The patrol officier assigned to the dog will be paid overtime each week for the care of the dog. The Dave Wunneburg Foundation will reimburse the City for the amount of overtime paid each year.
Building Code Administration involves the enforcement of all building, housing, electrical and plumbing codes including the issuance of the necessary licenses and permits and the required inspections. In addition, the department is responsible for rental housing inspections and licensing, as well as nuisance enforcement functions.
99
GENERAL
BUILDING CODE ADMINISTRATION
1001-1300-1301
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
411 Full Time Wages 216,524$ 226,378$ 243,590$ 249,060$ 258,100$ 412 Part Time Wages - - - - 17,000 421 Full Time Overtime - 40 - - - 432 Longevity 850 850 950 1,250 1,850 441 FICA 16,229 16,997 18,710 19,350 21,200 442 IPERS 19,411 20,291 22,010 22,900 23,300 445 Deferred Comp - Other 19,004 19,429 - - - 451 Health/Cafeteria Insurance 60,098 62,983 96,800 79,400 98,100 452 Life Insurance 143 145 150 150 150 454 Worker's Compensation 3,428 3,426 3,450 3,450 3,600
TOTAL 209,349$ 226,066$ 272,940$ 272,275$ 275,490$ 0.93%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITIONDirector of Development and Parks 1 1 1 1 1City Planner 0.75 1 1 1 1
1.75 2 2 2 2
FUNCTION
The Development Department is responsible for review of new housing subdivisions; City zoning; and other related activities. Included is long-range planning for development of the City. The Director of Development and Parks also supervises the Building Code Enforcement function, Neighborhood Redevelopment activity, Parks & Forestry department, RecPlex, Flint Hills Golf Course, Swimming Pool and Youth programs.
TOTAL 583,966$ 749,096$ 670,450$ 684,450$ 919,342$ 37.12%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTION
The Auditorium account reflects the cost of maintenance and operation of Burlington Memorial Auditorium. the City owned auditorium constructed in the 1930's consists of a main arena, banquet space, kitchen facilities, and office areas. The auditorium is utilized for concerts, banquets, trade shows, reunions, and other events. Beginning January 1, 2014, the City has contracted with VenuWorks for the management of the Auditorium for the next five years.
103
GENERAL
AUDITORIUM
1001-1500-1501
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
This account records the cost of operating and maintaining the Burlington Public Library. The library is a full service facility providing book checkout, videos, recordings, reference services and internet access to the citizens of Burlington.
105
GENERAL
LIBRARY
1001-1500-1511
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
The Parks Department maintains the City-owned parks and recreational facilities and performs related duties. The department maintains ten parks containing 350 acres of ground.
Operation and maintenance of the City-owned swimming pool in Dankwardt park. The pool is open from June-August to provide summer time swimming in a clean, safe environment.
Recreation Activities reflects the cost of these activities under control of the Recreation Manager. Included are summer recreation programs. In addition the Recreation Manager oversees operations of the Flint Hills Golf Course, park swimming pool, and other recreational activities.
Donations -$ -$ -$ -$ -$ General Fund 23,176 1,739 - 750 - Total 23,176$ 1,739$ -$ 750$ -$ 0.00%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTION
Property Maintenance cost associated with the City's ownership of the Youth Center located on Jefferson Street in downtown Burlington. The Youth Center closed in March 2013.
TOTAL 114,751$ 121,157$ 114,755$ 126,455$ 115,975$ 1.06%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
Temporary Laborer 0 0.63 0.63 0.63 0.63
FUNCTION
Port of Burlington activities include maintenance of the building and setup for various activities held in the building. This activity also includes the cost of maintaining the boat docks located on the City's riverfront, this includes the annual cost of repairing, installing, and cleaning debris from the docks.
General Fund 7,439$ 6,376$ 6,850$ 6,800$ 6,450$ -5.84%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTION
Property Maintenance cost associated with the City's ownership of the Steamboat Senior Citizens Center located on Jefferson Street in downtown Burlington. The center not only provides a gathering site for seniors, but also houses the Area Agency on Aging Concregate Meal Program.
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTION
The Human Rights Commission is a voluntary board of local citizens appointed by the City Council. The goal of the commission is to promote public awareness of human rights issues, as well as refer complaints to the Iowa Civil Rights Commission.
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTION
The Potter's Field expense reflects the annual payment to Aspen Grove Cemetery for maintaining the City-owned Potter's Field. Potter's Field provides burial plots for indigent individuals.
TOTAL 187,374$ 182,196$ 188,040$ 168,975$ 171,360$ -8.87%
FUNDING SOURCES
Road Use Tax 72,100$ 70,000$ 71,000$ 71,000$ 72,420$ 2.00%General Fund 115,274 112,196 117,040 97,975 98,940 -15.46%
TOTAL 187,374$ 182,196$ 188,040$ 168,975$ 171,360$ -8.87%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
Assistant City Manager for Public Works 0.8 0.8 0.8 0.8 0.8Office Coordinator 1 1 1 1 1
1.8 1.8 1.8 1.8 1.8
FUNCTION
The Public Works activity reflects the cost for overall administration of the Public Works function. Public Works includes engineering, streets, transit, vehicle maintenance, sewer maintenance, and property maintenance activities.
The Engineering activity reflects the City's cost for engineering provided by the City Engineer's Office. The Engineer's Office provides the design, surveying and inspection of Public Works projects and related activities.
TOTAL 116,896$ 120,700$ 121,750$ 124,150$ 130,400$ 7.10%
FUNDING SOURCES
General fund 65,396$ 60,700$ 60,750$ 64,150$ 68,180$ 12.23%Road Use Tax 51,500 60,000 61,000 60,000 62,220 2.00%
TOTAL 116,896$ 120,700$ 121,750$ 124,150$ 130,400$ 7.10%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTION
The Public Works Building activity accounts for the maintenance of the City's Public Works facility which opened in 2001. This includes janitorial, utilities, and minor repairs.
TOTAL 940,725$ 925,625$ 1,294,400$ 970,530$ 1,011,260$ -21.87%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
Assistant City Manager for Public Works 0.2 0.2 0.2 0.2 0.2Bus Driver 9.55 10.16 10.16 10.16 10.16Lead Bus Driver 1 1 1 1 1
10.75 11.36 11.36 11.36 11.36
FUNCTIONThis account reflects the cost of operating the City's transit system. During morning and afternoon peak hours the system runs seven busses in a fixed route schedule. During non-peak times the system runs on a demand-response basis.
TOTAL 43,910$ 36,422$ 36,250$ 39,835$ 50,160$ 38.37%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTIONThe Depot activity reflects the cost to provide routine maintenance and custodial services to the old Burlington Northern Depot which was acquired by the City in 1994. Redevelopment options are being reviewed by City staff to determine future potential uses.
TOTAL 198,151$ 219,556$ 229,025$ 235,285$ 236,490$ 3.26%
FUNDING SOURCES
General Fund 198,151$ 219,556$ 229,025$ 235,285$ 236,490$ 3.26%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
City Manager 1 1 1 1 1Deputy City Clerk 0.4 0.4 0.4 0.4 0.4
1.4 1.4 1.4 1.4 1.4
FUNCTION
The City Manager is the administrative head of the City government. Under the direction of the City Council, he/she supervises all City departments which operate under the control of the Council to achieve goals and objectives established by the City Council; sees that laws and ordinances are enforced; prepares and submits the budget, advises the City Council of financial affairs; makes appropriate recommendations to the City Council; and performs such other duties as prescribed by law or the City Council.
TOTAL 58,407$ 52,546$ 58,245$ 54,610$ 57,530$ -1.23%
FUNDING SOURCES
General Fund 58,407$ 52,546$ 58,245$ 54,610$ 57,530$ -1.23%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
Mayor 1 1 1 1 1City Council 4 4 4 4 4
FUNCTION
The City Council is the elected legislative authority of the City government. It controls the administration of the City government through appointing and supervision of the City Manager. It passes all ordinances, policy documents and other measures conducive to the welfare of the City. The City Council is directly accountable to the citizenry for the conduct of municipal affairs. The Mayor is a member of the City Council elected by it for this position. He presides at all council meetings and performs other duties consistent with his office and as may be imposed by the Council.
The Personnel Office administers labor contracts, and nonunion policies, conducts labor negotiations, maintains personnel files and related activities.
TOTAL 114,490$ 170,157$ 145,000$ 145,000$ 145,000$ 0.00%
FUNDING SOURCES
General Fund 114,490$ 170,157$ 145,000$ 145,000$ 145,000$ 0.00%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTIONThe Legal Department provides advice on all legal matters involving the City, represents the City in court, assists in contract preparations, and drafts all City ordinances as directed. Criminal prosecution is handled by the Des Moines County Attorney's office.
TOTAL 155,039$ 157,748$ 165,060$ 162,860$ 184,820$ 11.97%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
City Clerk 1 1 1 1 1Deputy City Clerk 0.6 0.6 0.6 0.6 0.6
1.6 1.6 1.6 1.6 1.6
FUNCTIONThe City Clerk maintains all City records regarding City Council activities, ownership of City property, bond sales, etc.; administers business licenses, beer and liquor licenses and cigarette permits; answers citizens' inquiries. The Clerk also serves as secretary to the City Council recording minutes and actions taken during City Council meetings.
TOTAL 116,978$ 122,773$ 127,790$ 130,330$ 135,960$ 6.39%
FUNDING SOURCES
General Fund 116,978$ 122,773$ 127,790$ 130,330$ 135,960$ 6.39%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
Director Of Administrative Services 1 1 1 1 1
1 1 1 1 1
FUNCTION
The Director of Administrative Services is responsible for the operation of the City's Finance Department and purchasing function, investment of all City funds, advises the City Manager on financial matters and performs related duties, including assisting in preparation of the City's Comprehensive Annual Financial Report, annual budget and updating of the five year Capital Improvement Program. The Director also oversees the Computer Operations and Personnel Services departments.
The Accounting Department is responsible for the City's payroll, accounts payable, accounts receivable, posting fine collection, performs related activities. The Accounting Manager is also responsible for overseeing preparation of the City's Comprehensive Annual Financial Report and annual budget.
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
Network Support Unit Manager 1 1 1 1 1Network Support Specialist 1 1 1 1 1
2 2 2 2 2
FUNCTION
The Network Support Unit Manager is responsible for administration of the City's computer system. Activities include advising individual departments regarding computer technology, reviewing requests for purchases of computer equipment and technology and coordinating all computer activities to achieve the most efficient, practical computer operation feasible.
Transfers out of $809,070 to the Capital Projects Fund for seal coat improvements, street improvements and ADA curb ramps.
SPECIAL REVENUE FUNDS
The Road Use Tax Fund accounts for all revenues received from the State of Iowa from gasoline taxes, license fees, and weight taxes. These funds are distributed to the City on a per capita basis. For fiscal year 2017-2018 the estimated per capita distribution is $119.50. Road Use Tax dollars are used to fund the construction, reconstruction, and maintenance of public streets. Besides routine maintenance, covered expenses include traffic control, snow and ice removal, storm sewer and public lighting activities.
ROAD USE TAX FUND
Transfers out of $134,640 to the general fund for the Public Works Building administration and support.
Street Maintenance $1,842,340
49%
Snow Removal $320,970
9%
Traffic Signals & Public Light
$639,000 17%
Transfers Out $943,710
25%
Road Use Expenditures Budget 2017/2018
$3,746,020
161
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
BEGINNING BALANCE JULY 1 1,104,999$ 1,565,411$ 1,717,017$ 1,717,017$ 1,721,722$
FUNCTIONThe Street Maintenance account reflects the cost of routine maintenance of the City's street system. Work performed includes pothole patching, crack sealing, sealcoating, street cleaning and minor overlay projects. The City has approximately 145 miles of streets to maintain.
TOTAL 209,095$ 108,027$ 317,810$ 275,350$ 320,970$ 0.99%
FUNDING SOURCES
Road Use Tax 209,095$ 108,027$ 317,810$ 275,350$ 320,970$ 0.99%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTIONThis account reflects the cost of removing snow and ice from the City's streets. The personnel costs reflects overtime paid to the street workers budgeted under Street Maintenance. Other costs include ice removal materials, equipment repairs, and the hiring of contractors when necessary.
TOTAL 551,495$ 738,594$ 588,850$ 591,200$ 639,000$ 8.52%
FUNDING SOURCES
Road Use Tax 551,495$ 738,594$ 588,850$ 591,200$ 639,000$ 8.52%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTIONThis account reflects the expense for operating and maintaining the City's traffic signals to adequately control the flow of traffic at major street intersections and the cost of maintaining the City's street lights. Costs reflect materials, repairs, electric costs, and the cost of work performed by the Property Maintenance Department, and internal service operation.
Capital Outlay Sub-Total 65,526 66,887 52,000 56,000 118,500
Total 551,495$ 738,594$ 588,850$ 591,200$ 639,000$
170
Voters in the City of Burlington first approved the 1% local option sales tax in 1994 for a five year period from October 1, 1994 through December 31, 1999. Proceeds from this tax were required by the referendum to be used 50% for property tax relief with the balance being used for the funding of an annually approved capital improvements plan, and the hiring and equipping of six additional police officers. In 1997, by special election the voters approved the extension of this tax through December 31, 2002 to coincide with the City’s five year capital improvement plan and increase the hiring and equipping of the number of police officers to eight. In August 2002 voters approved an additional ten year extension to this tax through December 31, 2012 with 50% of the tax to be used for property tax relief and the balance to be used for the funding of an annually approved capital improvements plan including economic development and community protection. In 2012 voters approved extension of this tax for a 10-year period through December 31, 2022 with 50% of the tax proceeds used for property tax relief. The remainder of the sales tax proceeds shall be used for public safety, capital improvements, capital equipment, debt obligations and economic development. Expenses are budgeted in the appropriate funds and sales tax revenues transferred from the Sales Tax Fund.
SPECIAL REVENUE FUNDS
SALES TAX FUND
171
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
BEGINNING BALANCE JULY 1 776,570$ 931,345$ 580,566$ 580,566$ 632,414$ Revenues Local Option Sales Tax 4,177,362 4,441,514 4,200,000 4,315,721 4,242,200 Total Revenues 4,177,362 4,441,514 4,200,000 4,315,721 4,242,200
Total Available 4,953,932 5,372,859 4,780,566 4,896,287 4,874,614
ExpendituresCommunity Field 50,000 50,000 50,000 50,000 50,000 Economic Development 20,706 - 70,000 70,000 50,000
Sub-Total Expenditures 70,706 50,000 120,000 120,000 100,000 Transfer Out
Debt Service- Bee note refinance 31,946 33,448 71,847 71,847 87,926 To General, Property Tax Relief: 2,036,761 1,996,917 2,100,000 2,100,000 2,121,100 To General, Addtl Prop Tax Relief: 425,000 1,405,000 520,000 400,000 181,000 To General, Police Officers (8): 712,299 717,969 744,470 744,470 920,408 To General, Police Cars: 91,821 113,550 117,659 117,659 164,440 To General, GIS 43,709 45,020 40,000 40,000 41,200 To General, Engineering: 53,045 54,636 55,000 55,000 56,650 To General,Computers: 117,000 132,000 150,000 150,000 150,000 Sidewalk Program: 30,000 - - - - Parking Ramp Reseal: 17,800 - - 95,000 - Community Redevelopment Program: 20,000 20,000 14,000 20,000 20,000 Trail Maintenance Fund: - - 5,000 5,000 - Downtown Façade Grant Match: 60,000 - - - - CDBG Housing Match - - 6,000 - - Jefferson Street Underground Replacem - 16,280 - - - Depot Facility: - 120,000 - - - Parking Lot, Perkins: 5,000 - - - - Development Studies: - 12,506 - - - Recreational Trails: 164,000 - 94,150 94,150 - Master Signal Controller: 49,400 - - - - Energy Efficiency Improvements: 7,600 26,500 - - 26,300 Parks Equipment 26,000 - 64,500 - - Forestry Equipment - - 65,000 65,000 30,000 City Hall Roof: 44,545 - - - - Bus - - - 97,000 216,000 Fire Equipment: 15,955 48,467 24,247 24,247 80,760 RecPlex Equipment - - - 64,500 - Building Department Vehicle: - - - - 24,000 Nuisance Vehicles - - - - 26,000 Parking vehicle - - - - 8,000 Engineering Plotter - - - - 5,000
Sub-Total Transfers Out 3,951,881 4,742,293 4,071,873 4,143,873 4,158,784 Total Expenditures 4,022,587 4,792,293 4,191,873 4,263,873 4,258,784
ENDING BALANCE JUNE 30 931,345$ 580,566$ 588,693$ 632,414$ 615,830$
INCREASE(DECREASE) IN FUND BALANCE 154,775$ (350,779)$ 8,127$ 51,848$ (16,584)$
SALES TAX FUND
FUND BALANCE SUMMARY
172
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
Community Field 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 0.00%Economic Development 20,706 - 70,000 70,000 50,000 -28.57% TOTAL 70,706$ 50,000$ 120,000$ 120,000$ 100,000$ -16.67%
FUNDING SOURCES
Local Option Sales Tax 70,706$ 50,000$ 120,000$ 120,000$ 100,000$ -16.67%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTIONThe Sales Tax activity reflects the miscellaneous expenditure of local option sales tax proceeds not accounted for in a specific activity. Expenditures include such things as contributions to other agencies, and capital outlays funded by sales tax.
174
Sales Tax
Fund 2002
Expenditures 2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
Economic Development Activities511 Consulting/Professional Services 16,095$ -$ -$ -$ -$ 581 Local contributions 4,611 - 70,000 70,000 50,000
The Community Development fund (CDBG) accounts for the receipts and expenditure for block grant revenue received from the Federal government.
The City of Burlington has been receiving funds to assist in the rehabilitation of 10 owner-occupied single family units primarily benefiting low and moderate income persons.
The City was awarded a $500,000 grant for the Downtown Historic Business District façade project. The funds were to assist local business owners to improve their facades. The grant required local business owners to match 30% of their total project costs.
Owner Occupied Rehabilitation
Downtown Façade
176
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
BEGINNING BALANCE JULY 1 44,958$ (70,471)$ 33,391$ 33,391$ 33,391$
Community Dev. Block Grant 744,927$ 197,644$ 120,000$ -$ -$ -100.00%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
This function has no personnel.
FUNCTIONThe Community Development Fund assists low and moderate income persons to obtain funds for rehabilitaion projects in efforts to eliminate slums and blighted areas.
179
Community Development
Fund 2003
Expenditures 2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
2. Auditorium Improvements - $24,000. Funds maintenance and capital improvement projects at the Burlington Memorial Auditorium.
3. Riverfront Improvements - $50,000. Funds capital improvements and maintenance toBurlington's riverfront along the Mississippi River.
4. Parks and Recreation - $126,500. Funds capital improvement projects in the parks system.
5. Arts and Cultural Assistance - $18,250. In recent years has provided for the Art Center,Burlington Municipal Band and the Southeast Iowa Symphony Orchestra.
6. Special Projects - $565,760. Funding available for any cultural or recreational relatedprojects the City feels deserving of funding.
7. Community Field - $48,285. Helps fund operating costs at Community Field, home ofthe Class A, Midwest League Burlington Bees, an affiliate of the Anaheim Angels.
SPECIAL REVENUE FUNDS
HOTEL/MOTEL TAX FUND
The Hotel/Motel Tax Fund accounts for the receipt and expenditure of the seven percent (7%) tax imposed on the rental of hotel or motel rooms within the city limits. By law the tax is receipted into the General Fund and then transferred to the Hotel/Motel Tax Fund. By City Council resolution the first $700,000 of receipts from the tax is split 70% to the City and 30% to Convention Visitors Bureau and is apportioned to seven different activities, any receipts above $700,000 are divided 40% to the Convention Visitors Bureau, 60% to the city to be utilized at City council discretion. The seven activities and the dollar amount for each is as follows:
Convention Tourism Bureau - $290,000. Funds operations of the Convention/Tourism Bureau, an operation of the Chamber of Commerce.
181
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
BEGINNING BALANCE JULY 1 139,847$ 235,678$ 319,127$ 319,127$ 385,932$
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET BUDGET ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTIONThe Hotel/Motel Tax Fund is a special revenue fund accounting for the appropriation of Hotel/Motel Tax received by the City. The tax in the amount of 7%, is collected by the State of Iowa and paid to the City on a quarterly basis. By law, the tax is receipted to the General Fund and then transferred to the Hotel/Motel Tax Fund. By law 50% of the proceeds can be used for General Fund purposes, but by City Council action 100% of the proceeds are being used for tourism related and recreational purposes.
185
Hotel/Motel Tax Fund Detail
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
Special Projects Transfers Out Sub-Total 150,868 362,793 389,645 394,645 560,760
186
Hotel/Motel Tax Fund Detail
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
2407 - Community Field543 Light and power 34,664 37,277 37,000 37,000 37,500 581 Local contributions - - - - 6,285 653 Heating Fuel 2,964 2,400 5,300 5,300 4,500
Community Field Sub-Total 37,628 39,677 42,300 42,300 48,285
Total 737,909$ 908,430$ 771,195$ 833,195$ 1,122,845$
187
SPECIAL REVENUE FUNDS
BRIDGE FUND
The Bridge Fund for the City was originally an enterprise fund established to account for the operation of the City owned MacArthur Bridge. With the opening of the new Great River Bridge and demolition of MacArthur Bridge, the Bridge Fund is now a Special Revenue fund to account for the remaining fund balance, the cost of maintaining the decorative lighting on the new bridge, and revenues and expenses related to the annual Great River Bridge Run/Walk. The Great River Bridge Run/Walk is a fund raiser for not-for-profit agencies formerly funded from the General Fund.
188
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
BEGINNING BALANCE JULY 1 10,639$ 2,240$ 8,385$ 8,385$ 6,385$
TOTAL 6,113$ 17,747$ 15,000$ 15,000$ 15,000$ 0.00%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTIONCurrently the Bridge Fund reflects the cost incurred to pay for the decorative lighting on the Mississippi River Bridge and revenues and expense related to the annual Great River Bridge Run/Walk. The Great River Bridge Run/Walk is a fund raiser for not-for-profit agencies originally funded out of the General Fund.
The Employee Benefits fund was established for the purpose of collecting the employee benefit property tax levies for health insurance, FICA, IPERS, and MFPRSI. Taxes collected are receipted into this fund and then transferred to the General fund where the expenses are charged.
193
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
TOTAL EMPLOYEE BENEFITS 1,745,748$ 1,800,900$ 1,958,855$ 1,963,589$ 2,308,175$
EMPLOYEE BENEFITS FUND
REVENUE DETAIL SUMMARY
195
SPECIAL REVENUE FUNDS
DOWNTOWN SSMID FUND
The Downtown Self-supported Municipal Improvement District (SSMID) was established in 1996 to fund the operation of Downtown Partner’s Inc. (DPI). DPI is an independent, non-for-profit entity, whose purpose is to promote downtown Burlington. The SSMID tax, in the amount of $3.00 per $1,000 of property valuation, is imposed on all commercial and industrial property in the downtown area. The tax is collected along with property taxes, remitted to the City by the County Treasurer, and then remitted to DPI, where it is used to fund a variety of activities.
196
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
BEGINNING BALANCE JULY 1 2,285$ 2,589$ (1,037)$ (1,037)$ 291$
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTIONThis activity reflects the disbursement of the Downtown Self-Supported Municipal Improvement District Property Tax levy to Downtown Partner's . The $3.00 tax levy is levied on commercial property in the downtown area and disbursed to DPI to promote downtown Burlington.
199
SPECIAL REVENUE FUNDS
EMERGENCY FUND
The City levies a $.27 per $1,000 valuation property tax levy to provide additional support to the General Fund. This levy is allowed under Iowa State law if the City's General levy is at the maximum $8.10. This levy is collected in the Emergency fund and transferred to the General Fund.
200
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
TOTAL EMERGENCY 185,620$ 191,485$ 191,681$ 192,251$ 197,256$
EMERGENCY FUND
REVENUE DETAIL SUMMARY
202
SPECIAL REVENUE FUNDS
EQUIPMENT REPLACEMENT FUND
The Equipment Replacement Fund was established in an attempt to accumulate funds to assist in the purchase of large vehicles and equipment. Currently, the fund is used to collect funds for all computers that have access to the internet. Each department is charged a monthly fee per computer and the funds collected are used to pay the City's monthly invoice for internet service.
203
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
BEGINNING BALANCE JULY 1 12,116$ 11,400$ 20,385$ 20,385$ 20,385$
TOTAL 31,918$ 26,081$ 30,500$ 30,500$ 30,500$ 0.00%
FUNDING SOURCES
County-Wide Internet Charges 31,918$ 26,081$ 30,500$ 30,500$ 30,500$ 0.00% TOTAL 31,918$ 26,081$ 30,500$ 30,500$ 30,500$ 0.00%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTION The Equipment Replacement Fund was established in an attempt to accumulate funds to assist in the purchase of large vehicles and equipment. Currently, the fund is used to collect funds for all computers that have access to the internet. Each department is charged a monthly fee per computer and the funds collected are used to pay the City's monthly invoice for internet service.
The Tax Increment Fund was created to account for the financing of improvements in the City’s Tax Increment Financing areas, as well as the receipt of incremental revenues in these areas to retire any debt incurred to finance those improvements. For fiscal year 2015-2016, the City has consolidated the Flint Ridge Business Park and Downtown T.I.F. areas into one Burlington Consolidated T.I.F. area.
The Flint Ridge T.I.F. area was created with the primary objective to stimulate, through public actions and commitments, private investment in redevelopment and rehabilitation of the area. Projects funded through the Flint Ridge TIF include the redevelopment of the Flint Hills Manor area, construction of a new public works facility, development of Flint Ridge Business Park, development of the RecPlex Sports Complex and development agreement modernizing facilities and retaining employment at the Federal-Mogul Ignition Company. In fiscal year 2013, through a $14 million renovation project, Winegard Company is renovating the vacated Fairway Shopping Center for a mixed-use industrial and commercial center.
The Downtown T.I.F. area was created to assist in redevelopment of the downtown area. Projects funded through the downtown TIF include expansion of the parking ramp at the corner of Main and Washington, assist in the redevelopment of the Hotel Burlington, redevelopment of the Mercy Building, now known as Riverpark Place, construction of the new public library, replace downtown street lights, create railroad quiet zones, assist with Burlington depot renovations, and demolition of the Daisiana building.
208
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
Total 2,515,457$ 3,562,471$ 2,068,088$ 2,713,485$ 2,209,857$
212
SPECIAL REVENUE FUNDS
TARGETED JOBS FUND
The Targeted Jobs Fund accounts for withholding payments arising from Withholding Agreements that have been approved by the Iowa Economic Development Authority. The City may enter into a withholding agreement with a business that is locating to the community and creating new jobs, or with an existing business that is adding ten new targeted jobs or makes a qualified investment of $500,000 within an urban renewal area. The newly created jobs must maintain a minimum hourly wage of $17.54. The approved agreements may have a term of up to ten years. The City acts as a pass through for the funds allocated from the State to individual businesses through targeted jobs projects.
213
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
BEGINNING BALANCE JULY 1 -$ -$ 3,320$ 3,320$ 3,320$ Revenues Other Local Contributions 249,036 1,296,476 1,460,000 1,460,000 1,480,000 Total Revenues 249,036 1,296,476 1,460,000 1,460,000 1,480,000 Transfers In - - - - - Total Funding Sources 249,036 1,296,476 1,460,000 1,460,000 1,480,000
Total Available 249,036$ 1,296,476$ 1,463,320$ 1,463,320$ 1,483,320$
Expenditures 249,036 1,293,156 1,460,000 1,460,000 1,480,000 Transfer Out - - - - - Total Expenditures 249,036 1,293,156 1,460,000 1,460,000 1,480,000
ENDING BALANCE JUNE 30 -$ 3,320$ 3,320$ 3,320$ 3,320$
INCREASE(DECREASE) IN FUND BALANCE -$ 3,320$ -$ -$ -$
TARGETED JOBS FUND
FUND BALANCE SUMMARY
214
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
INTERGOVERNMENTALOther Local Funds 249,036$ 1,296,476$ 1,460,000$ 1,460,000$ 1,480,000$
TOTAL TAX INCREMENT FUND 249,036$ 1,296,476$ 1,460,000$ 1,460,000$ 1,480,000$
Total 249,036$ 1,293,156$ 1,460,000$ 1,460,000$ 1,480,000$
217
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
BEGINNING BALANCE JULY 1 -$ -$ -$ -$ -$ Revenues Non-Property Taxes 7,043 3,778 - - - Total Revenues 7,043 3,778 - - - Transfers In - - - - - Total Funding Sources 7,043 3,778 - - -
Total Available 7,043$ 3,778$ -$ -$ -$
Expenditures - - - - - Transfer Out 7,043 3,778 - - - Total Expenditures 7,043 3,778 - - -
ENDING BALANCE JUNE 30 -$ -$ -$ -$ -$
INCREASE(DECREASE) IN FUND BALANCE -$ -$ -$ -$ -$
FUNCTION
SPECIAL ASSESSMENTS
FUND BALANCE SUMMARY
The Special Assessments Fund was established for the funds collected from the Des Moines County Treasurer's office for assessments filed on property owner's property taxes for items paid up front by the City for items such as sewer and street work. The revenues received are then transferred to applicable capital project funds.
218
DEBT SERVICE FUND
The Debt Service Fund accounts for the payment of principal and interest on general obligation bonds, which are backed by the full faith and credit of the City of Burlington. It has been the practice of the City to fund tax increment financing projects through the issuance of general obligation bonds and to abate ad valorem property tax askings with incremental tax revenues. In addition, general obligation bonds being abated by Sewer funds and other sources of revenue are being reported in the Debt Service Fund. Therefore, the Debt Service Fund revenues reflect not only the receipt of ad valorem property taxes, but also transfers in from the Tax Increment Financing fund.
219
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
BEGINNING BALANCE JULY 1 262,803$ 571,028$ (40,922)$ (40,922)$ 255,100$
(1) Population as of the 2010 Census(2) Debt margins & bond ratings provided by CAFRs and Finance Departments of each city as of 6/30/2016(3) Bond ratings provided by Moody's website
223
Total Assessed Valuation as of January 1, 2016 1,218,461,068$
Debt Limit-5% of Assessed Valuation 60,923,053$
Amount of debt applicable to limit: General Obligation Bonds 38,849,000 Urban Renewal Rebate Agreements Appropriated 195,000 Total Applicable to Limit 39,044,000$
Legal debt margin 21,879,053$
Percent of debt limit margin 64.09%
Sewer Revenue Bonds 18,502,528$
FISCAL YEAR 2018 PROJECTED DEBT LIMIT
AND
LEGAL DEBT MARGIN
224
BOND INTEREST INTEREST BOND INTEREST INTEREST BOND INTEREST INTEREST BOND INTEREST INTERESTAMOUNT AMOUNT RATES AMOUNT AMOUNT RATES AMOUNT AMOUNT RATES AMOUNT AMOUNT RATES
BOND INTEREST INTEREST BOND INTEREST INTEREST BOND INTEREST INTEREST TOTAL TOTALAMOUNT AMOUNT RATES AMOUNT AMOUNT RATES AMOUNT AMOUNT RATES BONDS INTEREST TOTAL
Ambulance Replacement 85,000$ 2011 Street Program 1,376,000Garbage Truck Replacement 150,000Burlington Baseball 700,0002012 Street Program 1,790,000Parks/Forestry Equipment 125,500Street Maintenance Program 1,737,000Street Sealcoat Program FY09 & FY10 1,500,000Street Sweeper Replacement 135,000Ambulance Replacement 82,500Downtown Street Lighting 50,000Flood Control 250,000Police Communications Equipment 150,000Garbage Truck Replacement 145,500Fire Station Generator 55,000
Mt Pleasant Street Bridge Rehab 22,000$ Division Street HMA Resurfacing 168,000 Street Resurfacing, Reconstruction, Rehabilition Program 886,000 Residential Street Improvements 122,000 Sewer rehab 252,000
Fire: Pumper/Tanker 545,850$ Police: Building Renovations 700,000Streets: Resurfacing, Reconstruction, Rehabilitation Progra 886,000Residential Street Improvements 96,464Call of 2006 GO bond - public works building 2,281,029
Mt Pleasant Street 481,718$ Parking Ramp 62,000 Street Resurfacing, Reconstruction, Rehabilition Program 501,477 Residential Street Improvements 52,000 Ambulance replacement 140,000 Debt service cash 57,805
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTIONThe Miscellaneous Trust and Agency Account reflects the expenditure of funds received from various trusts. Included are the Witte Trust, Starker Trust, and Gugeler Trust. In addition, on occasion the City receives contributions from miscellaneous sources which are accounted for in the Trust and Agency Fund.
237
CAPITAL PROJECTS FUND
The Capital Projects Fund accounts for all Capital Improvements, most over $50,000 in value. Also included is the acquisition of large items of equipment purchased for general governmental purposes. Capital improvements are items, which have a useful life of greater than one year and are permanent in nature. They include the construction or reconstruction of streets and the acquisition, construction or remodeling of buildings and other facilities.
Funding sources include the sale of long-term debt, local option sales tax, grants, Road Use Tax, as well as a variety of other sources as circumstances dictate.
For more specific information regarding projects in the Capital Improvements Program please refer to the City’s separate Five Year Capital Improvement Program document.
238
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
BEGINNING BALANCE JULY 1 1,275,732$ 2,900,875$ 4,086,823$ 4,086,823$ 2,696,896$
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTION
This page reflects the total by department, of capital outlays budgeted for in the Capital Projects Fund. Capital Improvements are items having a useful life of greater than one year and which are permanent in nature. They include the construction or reconstruction of streets and acquisition, construction or remodeling of buildings and other facilities. Also is the acquisition of large items of equipment purchased for general governmental purposes.
241
CAPITAL PROJECTS FUND
EXPENDITURE DETAIL 2017-2018ADOPTED
7204-739 Dankwardt Pool Pump Replacement 25,000 7204-739 Dankwardt Pool Filter Replacement 5,000
Aquatic Sub-Total 30,000
Trail Maintenance7207-735 Parks & Recereational Facilities 5,000
Trail Maintenance Sub-Total 5,000
Parks7213-513 Park Technical Services 25,000 7213-735 Parks & Rec Facilities 750,000 7213-742 Parks - Tractors 46,000 7213-743 Parks - 3/4 ton 4x4 Tommy gate 28,500 7213-735 Wayfinding Signage 25,000 7213-743 Forestry - Truck rebuild 30,000
Parks Sub-Total 904,500
Police Station Renovations7301-715 Buildings 3,500,000
Downtown building façade rehabilitation project. The majority of the funding comes from a CDBG grant, while the remainder is paid for by participating property owners.
D-18-001 90,00025,000 65,000Downtown Parking Lot SignageHotel/Motel Tax 25,000 25,000
F-17-002 15,00015,000Fire: Station UpgradesGeneral Fund 15,000 15,000
2019- The hose tower at Central Fire Station is in very bad shape. The brick interior needs tuckpointing and skim coating. Price is based on quote from a local contractor.
Due to receiving an AFG Grant for the bulk of this purchase, we are only needing to buy a back up/ training monitor. 1- Physiocontrol 12-lead monitor- $25,0006 Physiocontrol AEDs and 1 trainer AED- $9700
FY18: Replace 2001 Intern'l - Medium Duty #721 FY18: Replace 2003 Freightliner - Medium Duty #722 FY19: Replace 2001 Ford - Light Duty #723B FY20: Replace 2009 Chevy - Medium Duty #727 FY21: Replace 2009 Ford - Light Duty #726
FWO=18-001 120,000120,000Floodwall Operation- Flatbed TrailersCapital Project Fund 120,000 120,000
6- Flatbed Semi trailers- Used for Phase V floodwall storage/containment.
FWO-18-002 15,00015,000Floodwall Operation-Enclosed TrailerCapital Project Fund 15,000 15,000
The enclosed trailer will house tools and smaller pieces of the flood wall operation that will need to stay in a controlled space.
FWO-18-003 10,00010,000Floodwall Operations- Morton Building UpgradesCapital Project Fund 10,000 10,000
The upgrades to the Morton Building include a new garage door and dirt work along with rock at the south end of the building. These upgrades will allow for the storage of the trailers used to hold the floodwall equipment.
A telehandler will move and place floodwall materials for operations. A telehandler has a telescopic boom that will allow objects to be moved into places where driving is not accessible.
PM-18-002 10,00010,000LED Street Light Upgrade Central StreetRUT 10,000 10,000
LED Street Light Upgrade Central Street - This is a request to update our street lighting (roadway lighting) on Central Street from Osborn Street to Maple Street with energy efficient LED lighting.
PM-18-003 4,8504,850City Hall: Plumbing ReplacementGeneral Fund 4,850 4,850
All of City Halls restrooms need to be updated as far as angle stops, flush valves, faucets and toilets. This CIP is for these items only (labor not factored in).
This is a request for emergency battery back-up power for all of our traffic controllers on the Roosevelt (Highway 61 Corridor). This projeact would be split over a 3 year time span, we have 10 controllers that would need this back-up power source.
Replace Truck #372 -1999 Ford F250 - front line service vehicle. Covers all of our maintenance areas from electrical to construction, hauls all of our ladders (small to our largest).
PW-18-001 26,30026,300PW: Energy Improvements-Public Works BuildingSales Tax 26,300 26,300
Replace Metal Halide Exterior Lighting with LED Fixtures. Install Occupancy Sensors to Control Lighting. Install Timers to Control Bathroom Exhaust Fans. Install CO Sensors to Control Garage Exhaust Fans. Interlock Garage Makeup Air Unit with Exhaust
PW-18-002 150,000150,000Depot: Whiteboxing Former Grier's ResturantSales Tax 150,000 150,000
The Whiteboxing of the former Grier's Restaurant. This project includes new electical service, new gas services, new water service, new sewer service.
PW-19-001 26,30026,300PW: Energy Improvements-Port & Pole BarnSales Tax 26,300 26,300
Replace Incandescent Lamps with LED's. Replace Halogen PAR Lamps with LED's. Retrofit T12 Fixtures with T8 Lamps & Electronic Ballasts. Replace HID Parking Lot Lighting with LED. *Retrofit Shepherd's Hook Walkway Fixtures w/CFL's.
1,532,950664,650 277,800 280,500 285,000 25,000Public Works Department Total
These projects cover misc. needs such as manhole rehab/rebuild, trunk sewer rehab/repair, manhole replacements in Hwy 61, etc.
SEW-18-001 400,000400,000Sewer: Master Plan StudySewer Fund 400,000 400,000
Prepare a sewer master plan for the SW area of the city including S & W area of the airport.Project could also include overlapping issues with West Burlington and Ammunition Plant.
Yearly roadway improvement, or major rehab. This year's CIP contemplates a blend of projects to include resurfacing, reconstruction, rehab, and maintenance.
Projects -major street patching areas, bridge appraoches, manhole replacements on Hwy 61. FY18 include Jefferson St $60,000;frontage road near Burlington Notre Dame for $90,000; also need to address washout on Patterson Street.
FY18 - 3/4 Ton Pickup FY20 - 1 Ton 4x4 & 3/4 Ton Pick up FY22 - 3/4 Ton Pickup & 1 Ton Pickup
STR-16-006 2,267,9972,267,997Streets: Agency Street RiseGeneral Obligation Bonds TIF 493,239 493,239
Grant-State 1,631,000 1,631,000
Outside Entity 143,758 143,758
This project is for the reconstruction of Agency Street from West Burlington Avenue to Roosevelt Ave in conjunction with the City of West Burlington utlizing RISE and TSIP Grant Funding.
STR-17-003 1,704,0001,704,000Streets: Mt. Pleasant Street HMA ResurfacingGeneral Obligation Bonds 481,718 481,718
This project is a pavement rehab project to be constructed as an HMA overlay. Project limits are between Highway 61 and Gear Ave. This is a joint project with West Burlington
STR-17-006 250,00050,000 50,000 50,000 50,000 50,000Streets: ADA Ramp Construction - Transition PlanRUT 50,000 50,000 50,000 50,000 50,000 250,000
Yearly funding for installation of new and retrofit of old pedestrian curb ramps for compliance with ADA requirements.
Replace Steel Wheel Roller that is used in Street/Sewer Maintenance.
STR-21-006 15,00015,000Streets/Sewer: Pavement Breaker for BackhoeRUT 7,500 7,500
Sewer Fund 7,500 7,500
Replace Pavement Breaker for Backhoe
STR-21-007 34,00034,000Streets/Sewer: Walk Behind Concrete SawRUT 17,000 17,000
Sewer Fund 17,000 17,000
Replace Walk Behind Concrete Saw
STR-21-008 1,084,0931,084,093Streets: Washington Street ImprovementsGrant-Federal 867,275 867,275
RUT 216,818 216,818
Resurfacing of Washington Street from the Central Ave. bridge to Front Street. The project would include additional upgrades to the corridor in the form of pedestrian refuges and relocating stop signs to a more visible location.
40,716,57012,565,777 9,748,700 5,695,750 7,057,093 5,649,250Streets/Sewer Department Total
Off-site facility inspection, reconditioning and upgrading of each of three (3) Draft Tube Mixers.
WWTP-19-001 25,00025,000WWTP: Digester Cover RepairSewer Fund 25,000 25,000
Digester cover repair
WWTP-21-001 22,50022,500WWTP: Digester BoilersSewer Fund 22,500 22,500
Digester Boilers
WWTP-21-002 91,20091,200WWTP: Tracked skid loader plus trailerSewer Fund 91,200 91,200
Tracked skid loader plus trailer
WWTP-21-003 305,000305,000WWTP: Aerco Natural Gas Boilers (6)Revenue Bonds 305,000 305,000
Aerco Natural Gas boillers (6)
WWTP-21-004 121,80060,000 61,800WWTP: Recoat Final Clarifier Superstructure (x4)Sewer Fund 60,000 61,800 121,800
Four (4) circular wastewater process tanks each have cat walk and center pivot superstructure that needs to be stripped of original epoxy coating and recoated.
1,892,125276,675 256,620 710,265 521,550 127,015Waste Water Treatment Plant Total
GRAND TOTAL 84,892,82727,215,707 12,131,039 22,832,185 9,755,480 12,958,416
84,882,90727,215,707 12,158,817 22,780,974 9,793,044 12,934,365GRAND TOTAL
Page 5
258
ENTERPRISE FUNDS
The Parking Fund for the City of Burlington accounts for all parking operations of the City provided within the central business district. Parking includes both on street and off street. Off street includes both metered and free lots, as well as spaces leased on a long-term basis. On street includes metered, as well as non-metered, but time limited areas.
PARKING FUND
259
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
BEGINNING BALANCE JULY 1 (155,210)$ (68,350)$ 7,590$ 7,590$ 10,281$
FUNCTIONThe Parking Enforcement activity reflects the enforcement of the City's parking laws. This would include overtime parking in metered places, honor box parking lots, and abandoned vehicles on City streets.
262
PARKING ENFORCEMENT
5001-5100-5101
EXPENDITURE DETAIL2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
412 Part Time Wages 23,225$ 24,289$ 25,000$ 25,000$ 27,500$ 435 Clothing and Uniforms 229 143 350 300 350 441 FICA 1,777 1,858 1,950 1,900 2,100 442 IPERS 2,074 2,169 2,250 2,250 2,500 454 Worker's Compensation - 448 450 450 400
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITIONCourier 0.1 0.1 0.1 0.1 0.1
FUNCTIONThe Parking Maintenance activity reflects the maintenance of the City's parking meters, as well as, the maintenance and lighting of the City's 13 downtown parking lots. The activity also includes the collection of coins from parking meters and honor boxes located in certain lots.
264
PARKING MAINTENANCE
5001-5100-5102
EXPENDITURE DETAIL2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
Flint Hills Municipal is one of the nicest golf courses in southeast Iowa. The par 71, 6,246 yard course with watered fairways and cart paths throughout the entire course is located just north of Burlington. The golf course has a newer 50-golf cart fleet. The course is open from March to early December.
266
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
BEGINNING BALANCE JULY 1 (497,648)$ (346,423)$ (127,467)$ (127,467)$ 19,238$
The Flint Hills Municipal Golf Course Fund is an enterprise fund of the City accounting for the operation of the City owned course. Flint Hills, located north of the City, is an eighteen hole course open to the public from March to December each year, weather permitting. The course, originally established in the 1940's was acquired by the City in 1975.
269
FLINT HILLS GOLF COURSE
5002-5200-5201/5202
Expenditures
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
Total 499,231$ 534,794$ 521,315$ 525,625$ 709,435$
272
ENTERPRISE FUNDS
SOLID WASTE MANAGEMENT
The Solid Waste Management Fund accounts for expenses associated with the collection and disposal of solid waste from residential customers within the city limits of Burlington. Expenses also include amounts paid to the Regional Solid Waste Commission for recycling services. Revenues to fund the operation come from the flat monthly fee paid by all residential, as well as the sale of trash collection tags. This budget reflects an increase of $.25 in the monthly fee from $13.75 to $14.00 per month. Under the bag and tag program each resident is allowed one untagged container per week. Each additional container requires a tag, which can be purchased from a variety of retailers throughout the community. The City sells these tags for $1.95 and allows the retailer to establish their own price.
The City provides curbside pickup of solid waste on a weekly basis, while the Solid Waste Commission collects recyclables every other week. In addition, the City provides once a year, spring, pickup of larger items such as old appliances, furniture, etc. Property owners may contract with private haulers for yard waste disposal or haul yard waste to the landfill free of charge.
273
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
BEGINNING BALANCE JULY 1 65,699$ 304,378$ 358,715$ 358,715$ 541,994$
TOTAL 1,330,398$ 1,551,759$ 1,626,615$ 1,425,635$ 1,684,285$ 3.55%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
Solid Waste Lead Person 1 1 1 1 1Refuse Driver I 2 1 1 1 1Refuse Driver II 3 4 4 4 4Refuse Carrier 0.73 0.73 0.73 0.73 0.73
6.73 6.73 6.73 6.73 6.73
FUNCTIONThe Solid Waste Management Fund is an enterprise fund of the City. Solid Waste encompasses the collection and disposal of solid waste from residential properties within the City, as well as payment made to the Regional Solid Waste Commission for the curbside pickup of recyclables. Solid waste is picked up from approximately 9,650 households on a weekly basis and transported to the landfill operated by the Solid Waste Commission.
276
SOLID WASTE MANAGEMENT
EXPENDITURE DETAIL2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
Transfers Out Sub-Total 172,280 195,336 217,529 218,086 227,674
Total 1,502,678$ 1,747,095$ 1,844,144$ 1,643,721$ 1,911,959$
278
ENTERPRISE FUND
SEWER FUND
The Sewer Fund for the City of Burlington accounts for maintenance and operation of the City’s sanitary sewer system. Activities include operation of the Wastewater Treatment Facility, as well as maintenance of the City’s sanitary sewer collection system. Budgeted revenues reflect a 3% increase in the sewer charges to be effective July 1, 2017 due to increased operating costs and anticipation of future debt service requirements to comply with the EPA sewer separation requirements.
279
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
BEGINNING BALANCE JULY 1 7,643,548$ 8,074,629$ 7,779,045$ 7,779,045$ 6,979,587$
FUNCTIONThe Wastewater Treatment Administration is responsible for the operation and maintenance of the City's Wastewater Treatment Facility. In addition, the administrator is responsible for the Solid Waste function.
282
WASTEWATER TREATMENT ADMINISTRATION
5004-5400-5401
EXPENDITURE DETAIL2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
FUNCTIONThis account reflects the maintenance and operation of the City's Wastewater Treatment Facility. The facility, completed in 1982, provides secondary treatment of wastewater collected by the City's combined storm and sanitary sewer system.
284
WASTEWATER TREATMENT OPERATION
5004-5400-5402
EXPENDITURE DETAIL2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
411 Full Time Wages 669,939$ 696,773$ 760,900$ 719,500$ 788,100$ 412 Part Time Wages 29,989 30,545 40,000 40,000 33,000 413 Temporary Wages 1,916 2,227 5,000 5,000 5,000 414 On Call Time 1,396 2,067 1,500 2,500 2,000 421 Full Time Overtime 25,467 26,210 25,000 27,000 27,000 423 Holiday Overtime 12,552 10,727 10,000 11,000 11,000 432 Longevity 7,150 7,450 7,600 7,800 7,950 435 Clothing and Uniforms 5,755 6,576 7,000 7,000 6,600 441 FICA 56,332 58,472 65,000 62,800 66,800 442 IPERS 66,794 69,301 76,500 75,000 77,500 445 Deferred Comp - Other 18,617 17,722 - - - 451 Health/Cafeteria Insurance 197,705 208,485 263,000 237,900 250,500 452 Life Insurance 396 397 450 450 400 454 Worker's Compensation 23,460 23,150 23,200 23,200 20,100
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTIONThe Sewer Revenue Bond account reflects the annual debt service (principal and interest) for all the sewer revenue bonds issued. These bonds were sold to finance repairs, as well as, separation of the combined storm and sanitary sewers in targeted areas of the community.
298
ENTERPRISE FUND
REC PLEX FUND
The Rec Plex Fund accounts for the operation of the Burlington Family Regional Rec Plexopened in the summer of 1999 in Flint Ridge Business Park. The Rec Plex provides softball fields, soccer, sand pit volleyball, batting cages and a tot lot.
The facility will be utilized by softball leagues, soccer leagues, sand pit volleyball leagues, as well as, individuals. In addition, area and regional softball and soccer tournaments will be sponsored by the Rec Plex.
299
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
BEGINNING BALANCE JULY 1 (595,266)$ (386,989)$ (191,520)$ (191,520)$ 5,515$
Total 564,756$ 568,900$ 618,030$ 604,120$ 638,885$
305
ENTERPRISE FUND
WATER FUND
The Burlington Municipal Waterworks is an independent municipal corporation, established to provide safe, clean drinking water to the citizens of Burlington. The City Council appoints the Board of Trustees, but exercises no control over the operation. The Waterworks budget is included as a report only.
306
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
BEGINNING BALANCE JULY 1 3,320,580$ 3,413,057$ 3,413,057$ 3,518,602$ 3,624,147$
TOTAL 3,757,630$ 3,980,000$ 4,008,472$ 4,008,472$ 4,989,498$ 24.47%
FUNDING SOURCES
Water Revenues 3,757,630$ 3,980,000$ 4,008,472$ 4,008,472$ 4,989,498$ 24.47%
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
FUNCTIONThis is a memorandum entry only. The Board of Water Trustees are responsible for the waterworks budget. We are required, however, to include these totals with our budget. The Burlington Municipal Waterworks provides for the purification and distribution of safe drinking water to the community, as well as, to West Burlington, Middletown, Danville, the IAAP, and some rural areas.
309
INTERNAL SERVICE FUND
PROPERTY MAINTENANCE FUND
The Property Maintenance Fund, an Internal Service Fund, was established to provide maintenance services to the various City departments. Services provided include maintenance of street lights, traffic signals, electrical and plumbing repairs, as well as minor construction and remodeling projects. Fees charged to using departments cover the entire cost of the operation including overhead.
310
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
BEGINNING BALANCE JULY 1 (135,421)$ (75,421)$ -$ -$ -$
Property Maintenance Manager 1 1 1 1 1Property Maintenance Lead Person 1 1 1 1 1Maintenance Mechanic II 2 2 2 2 2Maintenance Mechanic I 1 1 1 1 1Laborer I 0.73 0.73 0.73 0.73 0.73
5.73 5.73 5.73 5.73 5.73
FUNCTIONProperty Maintenance involves repair and maintenance of all City owned property, some light construction work and related activities. The department maintains all City owned street lights and traffic signals. In addition, the Properties Superintendent oversees the operation of Memorial Auditorium and the City's parking system. Property Maintenance is an internal service fund and thus, is reimbursed for its services by the using department.
313
PROPERTY MAINTENANCE
6001-6100-6101
EXPENDITURE DETAIL
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
411 Full Time Wages 250,293$ 259,282$ 262,000$ 266,770$ 274,800$ 412 Part Time Wages 24,774 25,019 27,500 26,000 27,200 413 Temporary Wages (638) - - - - 414 On Call Time 2,283 1,540 2,000 2,000 2,000 421 Full Time Overtime 8,752 3,753 10,000 8,000 10,000 423 Holiday Overtime 903 278 - - - 432 Longevity 2,900 2,900 3,000 3,100 3,200 435 Clothing and Uniforms 1,674 1,792 1,500 1,500 1,500 441 FICA 21,690 22,064 23,000 23,470 25,000 442 IPERS 25,800 26,170 27,400 28,000 29,100 451 Health/Cafeteria Insurance 86,223 89,588 97,000 94,450 98,200 452 Life Insurance 143 145 150 145 130 454 Worker's Compensation 7,697 7,641 7,650 7,650 6,900
Transfers Out Sub-Total 4,738 4,879 5,026 5,026 5,250
Total 484,772$ 494,081$ 519,126$ 513,061$ 531,730$
315
INTERNAL SERVICE FUND
VEHICLE MAINTENANCE FUND
The Vehicle Maintenance Fund, an Internal Service Fund, provides limited vehicle maintenance services to various City departments. Services provided by Vehicle Maintenance include oil changes, repairs and overhauls to large pieces of equipment and vehicles. The Fund also provides fuel for all City vehicles at the centralized fueling station. The Fund recovers its costs of operations through charges for services and fuel charges.
316
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
FUNCTIONThe central garage provides the repair and maintenance of all City owned vehicles and equipment. Effective July 1, 1986 this account has been established as an intergovernmental service account, charging the using department for services rendered. The total of this activity is also budgeted in the appropriate user activity accounts.
319
VEHICLE MAINTENANCE
6002-6200-6201
EXPENDITURE DETAIL
2014-2015 2015-2016 2015-2016 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
411 Full Time Wages 140,216$ 156,098$ 147,100$ 164,500$ 170,100$ 412 Part Time Wages 32,279 29,301 35,000 30,000 32,000 414 On Call Time - 97 - - - 421 Full Time Overtime 178 307 1,000 750 1,000 423 Holiday Overtime - - 500 - 500 431 Certification Pay 220 - 400 400 400 432 Longevity 1,450 779 600 - - 435 Clothing and Uniforms 839 1,303 1,050 1,050 1,300 441 FICA 13,199 13,822 14,150 14,450 15,800 442 IPERS 15,441 15,673 16,600 16,900 18,400 445 Deferred Comp - Other 475 1,174 - - - 451 Health/Cafeteria Insurance 37,127 28,899 46,200 31,800 34,800 452 Life Insurance 85 85 100 100 100 454 Worker's Compensation 3,886 3,827 3,830 3,830 3,570
Transfers Out Sub-Total 23,033 23,724 24,436 24,436 30,000
Total 910,070$ 768,226$ 949,966$ 838,836$ 926,180$
321
INTERNAL SERVICE FUND
INSURANCE RESERVE FUND
The Insurance Reserve Fund accounts for claims filed against, and paid by the City under the City’s self-insured workers compensation program. Under the program claims are administered by ASC through their Bettendorf, Iowa offices. The City pays any claims costs, including attorney fees, and the Fund recovers its costs through premiums charged to the various funds of the City.
322
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
BEGINNING BALANCE JULY 1 222,507$ 266,049$ 338,864$ 338,864$ 338,864$
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITIY.
FUNCTIONThe Insurance Reserve Fund accounts for claims filed against, and paid by the City under the City’s self-insured workers compensation program. Under the program claims are administered by ASC through their Bettendorf, Iowa offices. The City pays any claims costs, including attorney fees, and the Fund recovers its costs through premiums charged to the various funds of the City.
325
SELF-INSURANCE LOSSES
6006-6600-6601
Expenditures
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
POSITION Safety Director 1 1 1 1 1Administrative Assistant 0.5 0.5 0.5 0.5 0.5
FUNCTIONThe Safety Coordination Fund accounts for the operations of the safety coordinator. All costs incurred for such activities are charged to funds and other governments on a cost reimbursement basis.
328
SAFETY
6003-6300-6301
Expenditures
2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED
Electric Power: Alliant/IES Utilities Inc. Natural Gas: Alliant/IES Utilities Telephone: CenturyLink, Mediacom, McLeod U Water: Burlington Municipal Waterworks Sanitary Waste: City of Burlington
COMMUNITY PROFILE
City Overview The City of Burlington, Iowa is located on the Mississippi River in southeastern Iowa approximately 160 miles from Des Moines, 200 miles from Chicago, and 220 miles from St. Louis. Burlington serves as the county seat of Des Moines County and as a regional trade center for much of southeastern Iowa and a portion of west central Illinois. The City is served by U.S. Highway 61 and 34, Burlington Northern Santa Fe Railway, commuter airline service, and an excellent network of paved county roads. Burlington was originally incorporated in 1836 and served as the first territorial capitol of the Territory of Iowa. Today it encompasses an area of 14 square miles with a population of approximately 26,000. Burlington has evolved as a regional trade and medical center as evidenced by the strong growth in retail sales and the medical community in recent years. In addition, Burlington is home to the Burlington Bees a class A affiliate of the Los Angeles Angels of Anaheim, and a full range of art and entertainment offerings such as The Southeast Iowa Symphony Orchestra, Burlington Municipal Band, Civic Music Association, Burlington Steamboat Days, and The Players Workshop. Burlington currently enjoys a favorable economic environment and indications are the trend should continue. Major employers include Case New Holland, industrial wheel type tractors and backhoes; Federal Mogul (Champion Spark Plug), spark plugs; Great River Health Systems; Winegard Corp., reception products; Shearer’s Foods, cookies and crackers; General Electric, electric switchgear; American Ordinance, explosives and ammunition; and Dresser-Rand, steam turbines. Grow Greater Burlington, Inc. (GGBI) is developing, in partnership with the City, the Flint Ridge Business Park. City Government Burlington has operated under the Council/Manager form of government since 1982. Policy making and legislative authority are vested in the five member City Council. The City Council is responsible for, among other things, passing ordinances, adopting the budget, appointing committees, and hiring the City Manager. The City Manager is responsible for carrying out the policies and ordinances of the City Council, as well as overseeing the day to day operation of the City and the appointment of the City’s department heads. City Council members are elected to four year staggered terms, with the Mayor and Mayor Pro Tem being selected by the City Council every two years. Utilities The following utilities operate within the Issuer providing the services indicated:
330
Recreation The City of Burlington operates many parks and recreation areas within the city limits. A recreation complex comprised of softball and soccer fields as well as volleyball sandpit is located on the west side of the City. Other recreational facilities available include: tennis, golf, badminton, archery, swimming, boating, horseshoes, picnicking, fishing and baseball. The City is also the home of the Burlington Bees, a class A affiliate of the Los Angeles Angels of Anaheim. Crapo Park (nationally known for its arboretum) and adjoining Dankwardt Park offer more than 170 acres of outdoors to enjoy. Burlington also enjoys a legitimate theater, the Player’s Workshop and concert music through the Civic Music association and Southeastern Iowa Symphony Orchestra. Education Educational needs of the City are provided by the Burlington Community School District (ninth largest district in the State). Burlington Schools operate a preschool for the handicapped children, five elementary schools, two middle schools, one alternative school, and one senior high school, with total enrollment of approximately 4,500. In addition, an estimated 350 students attend a parochial K-12 School System. The Southeastern Iowa Area Community college campus is located in the Burlington area with an enrollment of approximately 3,500. Other universities and colleges within commuting distance include: Western Illinois University, Macomb, Illinois; the University of Iowa, Iowa City, Iowa; and Iowa Wesleyan College, Mt. Pleasant, Iowa. Medical In addition to its prominence as a commercial center, Burlington serves its trade area as a medical center. The City and its population are served by 105 physicians and 25 dentists. The area’s general hospital, Great River Medical Center located in West Burlington, has a current capacity of approximately 190 beds. In addition, the Great River Medical Center has a separate location, Klein Medical Unit, which has 125 beds providing specialized care for chronic diseases and rehabilitation needs. Various other extended care providers located in Burlington include: Bickford Cottage, 30 units/assisted living; Burlington Care Center, 100 beds; Sunnybrook, 66 units/assisted living; Rose Bush Gardens, 36 units of assisted living and 60 bed nursing home. Transportation The Burlington Northern Santa Fe Railroad serves the City with excellent freight yard capacity. In addition, the City is also served by the east-west route of Amtrak. Commercial trade is enhanced greatly through private docking facilities along the Mississippi Inland Waterway. The Inland Waterway provides direct water transport to Minneapolis, Chicago, Pittsburgh, Detroit, New Orleans, and Houston. Thirteen major common carriers maintain local terminals within the City, supported by approximately 50 contract carriers. Highway service is provided by U.S. Highways 61 and 34 and an excellent network of paved county roads. Bus service is provided by the Continental Trailways Inter-City Lines. The Burlington Urban Service provides intra-city transportation. Air Choice One provides commercial airline service.
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Population The official U.S. Census figures for the past eighty years are as follows: 2010 POPULATION BY AGE Year POPULATION (DES MOINES COUNTY)
Following are the major employers within the City and the current number of people they employ: Approximate Employer Business Employees Great River Medical Center Health Care Over 1,000 American Ordinance Explosives and ammunition 500 - 1,000 Case New Holland Construction equipment 500 - 1,000 Shearer’s Foods Bakery 500 - 1,000 Federal Mogul Ignition Products Champion spark plugs, satellite dishes 500 – 1,000 Great River Entertainment Hotel and casino 500 – 1,000 General Electric Switchgear & power controls 200 - 500 Lamont Limited Wicker furniture 200 - 500 Winegard Company T.V. antennas 200 - 500 U.S. Gypsum Company Wallboard and gypsum products 200 - 500 Hawkeye Concrete Products Concrete products 100 - 200 Siemens Turbines 100 - 200 Big River Resources, LLC Ethanol plant 100 - 200 Borghi International Hydraulic Pipe 100 - 200 COBO International Wiring Harnesses 100 - 200 The Hawk Eye Commercial printing/newspaper 100 - 200 Hope Haven 100 - 200 Industrial Service Corp 100 - 200 Manpower Temporary Services Employment services 100 - 200 The Baking Company Bakery 100 – 200 PCI Concrete products Under 100 Silgan Containers Metal food packaging Under 100 Burlington Northern Santa Fe Inc. Locomotive rebuilding and repair Under 100 C.S.I. Employment Under 100 Diamond Vogel Paint Company Paint Under 100 PPG Industries Glass Under 100 Modern Welding Company Steel tanks, pressure valves Under 100 Precision Resistive Products Under 100 Sterzing Food Company Potato chips Under 100 Flint Cliffs Manufacturing Feeders, Metal Fabrication Under 100 Alfa Gomma America Inc. Rubber Hose Under 100 Source: Iowa Manufacturers Directory; Burlington-West Burlington Chamber of Commerce
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Employment Statistics The Iowa Workforce reports unemployment unadjusted rates as follows (December 2016)
Governmental Body Percentage Unemployed National Average 4.70% State of Iowa 3.60% Des Moines County 4.10%
Historical Employment Statistics Presented below are the historical unemployment rates for the years indicated for County and the State of Iowa.
Median Family Income Des Moines County had a 2009 median family income of $44,782 compared to $48,044 for the State of Iowa. The following table represents the distribution of family incomes for the County at the time of the 2000 census:
Household Income # of Households % of Households Under $10,000 1405 8.1 10,000 to 14,999 1329 7.7 15,000 to 24,999 2802 16.2 25,000 to 34,999 2587 15.0 35,000 to 49,999 3296 19.1 50,000 to 74,999 3614 20.9 75,000 to 99,000 1318 7.6 100,000 to 149,999 565 3.3 150,000 to 199,999 119 .7 200,000 or more 258 1.5
Effective Buying Income The private publication “Sales & Marketing Management” has developed a wealth indicator termed “effective buying income” (EBI) defined as personal income less personal tax and non-tax payments, which is considered by the publication to be a bulk measurement of market potential. Presented below is the EBI for Des Moines County and the State of Iowa for the periods indicated:
2009 County 2009 StateRetail Sales (000) $699,300 $40,982,154Total EBI (000) 742,055 57,558,473Median Household EBI 35,530 38,919% of Households by EBI$10,000 to $19,999 23.2% 19.9%$20,000 to $34,999 26.0 24.2$35,000 to $49,999 20.7 20.5$50,000 and over 30.1 35.4
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Building Permits Fiscal Number of Dollar Value of Year Permits Issued Permits Issued 2005 206 27,179,000 2006 209 28,203,162 2007 237 26,498,176 2008 226 41,092,033 2009 184 9,085,283 2010 222 31,908,276 2011 222 17,305,279 2012 292 18,489,664 2013 244 26,828,640 2014 284 26,973,402 2015 142 22,384,000 2016 199 31,626,176 Property Tax Valuations
In compliance with Section 441.21 of the Code of Iowa, as amended, the State Director of Revenue annually directs all county auditors to apply prescribed statutory percentages to the assessments of certain categories of real property. The final values, called Actual Valuation, are then adjusted by the county auditor. Assessed or Taxable Valuation subject to tax levy is then determined by the application of State determined rollback percentages, principally to residential and commercial property.
Beginning in 1978, the State required a reduction in Actual Valuation to reduce the impact of inflation on its residents. The resulting value is defined as the Assessed or Taxable Valuation. The rollback percentages for residential, agricultural and commercial valuations are as follows:
Property is assessed on a calendar year basis. The assessments finalized as of January 1 of each year are applied to the following fiscal year. For example, the assessments finalized on January 1, 2016 are used to calculate tax liability for the tax year starting July 1, 2017 through June 30, 2018. Presented on the next page are the historic property valuations of the Issuer by class of property.
Tax Rates The Issuer levied the following taxes for collection during the fiscal years indicated: (Source: Iowa Department of Management, Local Budget & Finance)
Fiscal General Emergency Debt Employee Capital Total AgYear Fund Outside Levy Service Benefits Improve Levy Levy
Combined Historic Tax Rates Presented below are the tax rates by taxing entity for residents of the City of Burlington in Burlington Community School District:
Fiscal TotalYear City School College State Assessor Ag Extens Hospital County Levy Rate2017 15.93632 15.79048 1.15788 0.00330 0.37628 0.18579 0.00000 7.48473 40.934782016 15.93632 15.85718 1.12916 0.00330 0.39366 0.18332 0.00000 7.87735 41.380292015 15.93632 15.43218 1.03893 0.00330 0.39605 0.19188 0.00000 8.51333 41.511992014 15.80427 15.07972 1.01523 0.00300 0.40011 0.19984 0.00000 8.54152 41.043692013 15.05729 16.2457 1.01676 0.00300 0.40464 0.18469 0.00000 8.54082 41.452902012 15.01923 16.97308 1.01878 0.00300 0.43415 0.18391 0.00000 8.57394 42.20609
Presented below are the tax rates by taxing entity for residents of the City of Burlington in West Burlington Independent School District:
Year City School College State Assessor Ag Extens Hospital County Levy Rate2017 15.93632 13.83135 1.15788 0.00330 0.37628 0.18579 0.00000 7.48473 38.975652016 15.93632 16.21027 1.12916 0.00330 0.39605 0.18332 0.00000 7.87735 41.735772015 15.93632 18.82686 1.03893 0.00330 0.39605 0.19188 0.00000 8.51333 44.906672014 15.80427 20.81362 1.01523 0.00300 0.40011 0.19984 0.00000 8.54152 46.777592013 15.05729 21.50556 1.01676 0.00300 0.40464 0.18469 0.00000 8.54082 46.712762012 15.01923 21.59429 1.01878 0.00300 0.43415 0.18391 0.00000 8.57394 46.82730
Actual % Change in Taxable % Change inValuation Valuation Actual Valuation Taxable
Largest Taxpayers Set forth in the following table are the persons or entities which represent the 2016 largest taxpayers within the Issuer, as provided by the Des Moines County Auditor’s Office. No independent investigation has been made of and no representation is made herein as to the financial condition of any of the taxpayers listed below or that such taxpayers will continue to maintain their status as major taxpayers in the City. The City’s mill levy is uniformly applicable to all of the properties included in the table, and thus taxes expected to be received by the City from such taxpayers will be in proportion to the assessed valuations of the properties. The total tax bill for each of the properties is dependent upon the mill levies of the other taxing entities which overlap the properties.
Taxpayer 2016 Taxable Valuation Percent of TotalHuckleberry Holdings LLC 25,610,761$ 3.36%Interstate Power and Light Co 14,865,802 1.95%CNH Industrial America LLC 9,900,000 1.30%Winegard Realty Co 8,153,497 1.07%Shearer's Foods 7,549,313 0.99%Sunrise West INC 6,929,524 0.91%Two Rivers Bank & Trust 6,729,840 0.88%Winegard North 40 LLC 6,623,100 0.87%GRE CS Burlington LLC 5,483,070 0.72%Lowe's 5,348,610 0.70%
Total of Top 10 Taxpayers 12.75%
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MISCELLANEOUS STATISTICAL DATA
Date of incorporation July 2, 1836
Form of government Council-Manager
Area 14 Square Miles
Employees as of June 30, 2016 Permanent 187 Part-time and temporary 129
Police Protection: Number of stations 1 Number of sworn officers 43
Fire Protection: Number of stations 2 Number of firefighting personnel 41
Recreation: Number of parks 13 Number of acres 220 Rec Plex 1 Golf courses 1 Swimming pools 1 Minor league baseball Class A
Wastewater Treatment Facilities: Number of facilities 1 Daily average treatment in gallons 4.5 Million Maximum daily capacity in gallons 20.8 Million Major pumping stations 3 Minor pumping stations 12
Airports: Number of airports 1 Number of runways 2 Number of commercial carriers 1
Other Facilities: Community Field 1 Municipal Auditorium 1 Port of Burlington 1 Public Library 1 Senior Center 1
Schools: Public 8 Parochial 1 Community Colleges 1
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the succeeements inclu
nd reduce ce combinati
to the appr
comparing a
ile protectin
Page8
e City built a fund
ons in
each short-or is es in
eding uding
costs. on of
roved
actual
g the
347
Version4
financial All transfand Admbudgeted Transferpredetermaking s
To enhacommitteand longwill be dImprovemgrowth a Policy 1 The Cityother gowhen it future befund operecoverycosts of acquisitiostructureengines,viewed aUtility revfederal acapital ecircumstdesigned
4/6/15
A Great P
viability of t
fers shall beministrative d as require
rs made formined repasuch payme
CAPITAL
ance creditwed to systemg-term financdemonstratement Plan (
and infrastru
8. Capital F
y normally revernments is an approeneficiaries erating expey. Bond proplanning, exon, acquisities, attached or other c
as items whvenue bondand state lawexpenses artances apprd to restruct
FinaPlace to Live,
the City’s en
e made undRules of the
ed or otherw
or the purpayment scheents.
L IMPROVE
worthiness amatic capitacial planninged through (CIP). Policcture repair
Financing
elied on inteto finance it
opriate meaor users, o
enses with oceeds shoxternal or inon of, const
d fixtures or costs as perich can be c
d proceeds mw. Operatinre not finanroved by thure currently
ancialMa, Work and P
nterprise fun
der the prove State of I
wise approve
poses of loedule or up
EMENT BU
and prudenal planning, g. Evidenceadoption a
cies for the r within the f
ernally genets capital nens to achie
or in the casthe only ex
ould be limitnternal desigtruction of or equipmentrmitted by lcapitalized. may be usedng expensesncing from bhe City May outstandin
anagemenPlay
nds.
ision of Chaowa City Fi
ed by the Cit
oan repaympon the actu
DGET AND
t financial mintergovern
e of this comand periodicCIP are inteframework o
erated fundeeds. Debt eve a fair alse of an emxception beted to finangn, construc
or renovationt, and movalaw. Accep Capitalizedd to establiss may be nobond proceeanager or Cng debt are
ntPolicie
apter 384.15inance Comty Council.
ments shall ual revenue
D PLANNIN
managemennmental coommitment toc adjustmeended to enof the City’s
s and/or grawill be issu
llocation of mergency caing operatin
ncing capitaction managns/rehabilitaable pieces ptable usesd interest is sh a debt seot financed weds, except
City Councian acceptab
es
5 of the Stammittee. Tr
be basedes received
G OBJECT
nt, the City operation a
o systematicnt of the fi
ncourage plafinancial po
rants and coued for a cacosts betwapital need.ng costs real expenditugement, lanation to build
of equipmes of bond pan eligible i
ervice reservwith long-tet as allowel. Refundible use of b
P
ate Code of ransfers sha
either upofor purpose
TIVES
of Burlingtand coordinac capital planive year Caanning for f
olicies.
ontributions apital projectween current
. Debt shalated to disres such asd or right of
dings, permaent, such a
proceeds catem for bonve as allowe
erm bonds. d under spng bond is
bond procee
Page9
Iowa all be
on a es of
ton is ation, nning apital future
from t only t and
all not saster s the f way anent s fire
an be nding. ed by Non-
pecific ssues eds.
348
Version4
Policy 1 Capital Ithan on costs. All capitareview awill be su Policy 2 A capitaannually Estimateplan. Repossible Intergovesought a Future oincluded During thearing estimate Policy 2 The CityImprovemnecessa
Policy 2 The City
4/6/15
A Great P
9. Develop
Improvemenimmediate n
al improvemand considerubmitted to t
20. Adoption
al improvemy.
ed costs of eevenue sou.
ernmental fuand used as
operating cas a memo
the initial stfor the capi
ed project co
21. Impleme
y will makement Progrry by the Ci
22. Purpose
y will limit its
FinaPlace to Live,
pment of Ca
nts will be ineeds in ord
ments proporation. Thethe City Cou
n of Capita
ment progra
each capitarces for eac
unding souravailable to
costs assoco item in the
tages of a ital improve
osts includin
entation of
e all capitaram exceptty staff and
DEBT
e of Debt
long-term b
ancialMa, Work and P
apital Impro
identified onder to minim
osed will beir recommeuncil for app
al Improvem
am will be
al improvemch capital im
rces from tho assist in fin
ciated with Capital Imp
particular cement, reveng incidental
Capital Imp
al improvemt for emergapproved in
T ADMINIST
borrowing to
anagemenPlay
ovement Pl
n the basis mize future
e submitted endation, in proval as the
ment Plan
developed
ent projectemprovement
he federal, snancing of c
the capitalprovement b
capital imprnue sources costs will b
provement
ments in agency capitndividually b
TRATION O
o capital imp
ntPolicie
an
of long ranmaintenanc
to the Plaaddition to te capital imp
for a five
ed for each t will be ide
state, and pcapital impro
l improvembudget.
rovement bs to fund th
be approved
Plan
accordance tal improveby the City C
OBJECTIVE
provements
es
nge projectce, replacem
nning Comthe staff’s reprovement p
e-year perio
year will bentified in the
private sectoovements.
ment will be
ut no later he capital imd by the City
with the aements whicCouncil.
ES
or projects
Pa
ed needs rment, and ca
mission for ecommendaplan for the
od and upd
e included ie plan when
or will be ac
e projected
than the pmprovementy Council.
adopted Cach are dee
which cann
ge10
rather apital
their ation, City.
dated
n the never
ctively
and
public t and
apital emed
ot be
349
Version4
financed Long-terexpendit Policy 2 The paylife of the The Cityyears. Policy 2 The Cityby the St Of the dpurposes Policy 2 Wheneventerpristax. For thosinterest provide outstand Policy 2 The Cityissuer ofits annuageneral respect ttax incre
4/6/15
A Great P
from curren
rm borrowintures.
23. Debt Str
back periode project.
y will attemp
24. Debt Lim
y will maintatate of Iowa
ebt margin s.
25. Paymen
er possible,se revenues
se general opayment scequalization
ding general
26. Abatem
y acknowledf public debtal levies (buobligation bto this requi
ement reven
FinaPlace to Live,
nt revenues
ng will only
ructure
d of the bond
pt to keep th
mit
in its debt lima.
for general
t of Debt
special asss will be iss
obligation bochedules shn of debt obligation b
ment of levie
dges the prt (in this casudget adoptbond. The srement. Wues are con
ancialMa, Work and P
or for which
be utilized
ds issued to
e average m
mitation at 5
obligation b
sessment, resued instead
onds issuedhall be estaand interesbonds.
es on gener
rovision of Ise, the City) tion) sufficiestatute refehether this s
nsidered “tax
anagemenPlay
h current rev
to fund ca
o fund a part
maturity of g
5 percent of
bonds, 30 p
evenue andd of genera
d and fundeablished whst payments
ral obligatio
Iowa Code must have
ent to reducrences “fromstatue anticxation” as co
ntPolicie
venues are
apital improv
ticular proje
general oblig
f actual prop
percent will
d/or general al obligation
ed by propehenever poss each yea
on securitie
Chapter 76cash on han
ce the levy m any otheipated that lontemplated
es
not adequa
vements an
ect will not ex
gation bond
perty valuati
be reserved
obligation bn bonds fun
erty taxes, dssible in suar for the
es
6.4, which nd at the timassociated r source thalocal option d in the Cod
Pa
ate.
nd not oper
xceed the u
ds at or belo
ion as mand
d for emerg
bonds abatended by pro
debt servicech a mannlife of the
requires thame that it cer
with a partian taxation”sales taxes
de is not clea
ge11
rating
useful
ow 10
dated
gency
ed by operty
e and ner to
total
at an rtifies icular ” with s and ar.
350
Version4
Policy 2 Periodic opportunthere is release r Advancevalue saescrow sexpensivsavings produce by-case with negobjective
Iowa’s Uutilizationrenewal area to bareas. TIF allowpay for pestablishexceedinincurred valuationvaluation Policy 2 TIF mayto infrastTIF to m The Cityobligatio
4/6/15
A Great P
27. Refundin
reviews onities. Refuna net econ
restrictive bo
e refundingsavings of at structure resve than themust be aa net presebasis taking
gative savine.
Urban Renen of Tax Incarea. An U
be a slum ar
ws a city to public improhed a TIF ng the baseto finance
n are paid ton.
28. Use of T
y be utilized tructure impake grants f
y shall use van debt, pure
FinaPlace to Live,
ng
of all outstnding will benomic beneond covena
s for economleast three
sults in a me permitted at least fiveent value savg into considngs will not
TAX IN
ewal Law, crement Fin
Urban renewrea, blighted
use propervement or tdistrict, pro
e valuation athe improve
o each tax ju
Tax Increme
for a wide vprovements,for economi
arious typese tax increm
ancialMa, Work and P
tanding dee considere
efit of the rents, which a
mic savingse percent of material nega
cost of thee percent ofvings of lessderation bont be consid
NCREMENT
Chapter 40nancing (TIF
wal area mayd area, econ
rty tax dollato provide a
operty taxesare paid intoements. Ourisdiction in
ent Financi
variety of pu, streets, seic developm
s of debt to fment revenue
anagemenPlay
ebt will be ed (within feefunding or affect the op
s will be undf the refundative arbitrae escrow usf the refunds than threend covenan
dered unles
T FINANCE
03 of the SF) for a widy be creatednomic develo
rs producedssistance to
s for all jurio a special f
Once that den the same
ng
urposes withewers, waterment purpose
finance Urbe debt, inter
ntPolicie
undertakeederal tax la
the refundperations an
dertaken eited debt ca
age (i.e. the sing then-cuded debt. e percent, wnts and geness there is
OBJECTIV
State Code de variety od if the City opment are
d from new o private devisdictions pfund for theebt is paid manner as
hin an urbar, parking, ees.
ban Renewarnal loans be
es
en to deteraw constrainding is essed managem
ther (a) when be achievcost of the
urrent IRS Current re
will be consideral conditioa compelli
VES
of Iowa, pof purposes
Council hasea, or a com
w developmevelopers. A
paid on proe city to utilizoff, taxes otaxes collec
an renewal aetc. the City
al Projects, ietween gov
Pa
rmine refunnts) if and wential in ordment of the C
en a net preved; or (b)
e escrow is rules), the
efundings, wdered on a cons. Refundng public p
provides fowithin an u
s determinebination of t
ent in an areAfter the Cityoperty valuaze to repay
on the incrected on the
area. In addy may also u
ncluding gevernmental f
ge12
nding when
der to City.
esent if the more NPV
which case-dings policy
r the urban ed the those
ea to y has ations
debt eased base
dition utilize
eneral funds
351
Version4
and rebaback to d Policy 2 In Urbanproject, funding prebate oand (b) ta pledgelimitationCouncil. The Citylatest, foCounty Tan obligaprevious Policy 3 The Cityintends t In choosissue to:any exisdebts, inover balaissued to In chooswith TIF more thaobligatioexisting “annual gfuture TIwill occuassessm
4/6/15
A Great P
ate agreemedevelopers.
29. Rebate A
n Renewal the developrovision. Tbligation to:that the TIF e of its full fn, and shall
y shall choosor the fiscal TIF obligatioation on De
sly appropria
30. TIF Debt
y may issueto abate with
sing to issue: (a) provideting bonds cluding genance sufficieo anticipate
sing to issuerevenues,
an 20 yearsns, plus theTIF revenu
growth factoIF revenue ur based o
ment agreem
FinaPlace to Live,
ents, in whi
Agreement
Projects whopment agrehe non-app(a) TIF taxeobligation isfaith and crbe subject
se to approyear startin
ons outstandecember 1 (ated by the C
t Obligation
e tax incremh tax increm
e TIF revenue adequate previously i
neral obligatent to coverfuture TIF re
e general othe City shas, and maye proposedues plus reor” assumptgrowth whe
on current ments that m
ancialMa, Work and P
ch all or a p
s
here rebateeement sha
propriation/limes received s not a generedit with tht in all resp
opriate, or nong the folloding as of D(for the fiscCity Council
ns
ment debt, inment revenue
ue debt, the coverage (
ssued, and ion and rebar any anticipevenue grow
obligation seall retire they use level obligations
easonably eion. The Ciere the City events occ
may be in pla
anagemenPlay
portion of an
e agreementall include mited sourcfrom the Pr
eral obligatiohe meaning pects to the
ot, at the laswing July 1
December 1 cal year starl, by resoluti
ncluding genes, anticipat
City will sch(at least 1.2(b) to provi
ate obligatiopated deficitwth.
ecurities thae general ob
or backloas shall, at aexpected futy may issureasonably
curring in thace covering
ntPolicie
nnual tax in
ts are useda non-app
ce of fundingroject, and non or other of any conright of no
st council m1, such that of each yearting the folion, for the f
neral obligating future T
hedule the a25x) on the ide that TIFons, at all timt. TIF reve
at the City rbligation sec
aded structuall times, beuture TIF ree general oy believes thhe TIF areg one or mo
es
ncrement re
d as a finanropriation/limg provision snot from theindebtedne
nstitutional oon-appropria
meeting in Nt the City car. The Citylowing July following fisc
ation securitTIF revenues
amortizationproposed
F revenues smes, unlessnue obligati
reasonably curities oveuring. The e supportedevenues, wbligation bohat the TIF ea, or baseore projects.
Pa
venues are
ncing tool omited sourcshall limit the entire TIF ess of the Cior statutory ation by the
November, acan certify toy may not c1) that wa
cal year. .
ties that thes.
n of the propbonds, inclushall exceeds there is a cions shall n
intends to ar a period osum of all
d by the suwithout usinonds to antic
revenue gred on mini
ge13
e paid
of the ce of he tax area; ity, or debt
e City
at the o the certify s not
e City
posed uding d TIF carry-ot be
abate of not
prior um of g an
cipate rowth mum
352
Version4
Policy 3 In situatithe granperiod wpolicy do Policy 3 Tax Incrdevelopmas definethe deverevenues Policy 3 The Cityyet to berebates, particulaannual bthe TIF rparticula Policy 3 Each apAdvisoryrequest. The City The applending i
4/6/15
A Great P
31. TIF Gran
ons where nt shall be nwith the remaoes not appl
32. Housing
rement Finament whereed by state eloper of ths are not su
33. TIF Repo
y shall annue reimburseinternal loa
ar fiscal yearbasis, if the Crevenues an
ar fiscal year
34. TIF Revi
pplication fory Board, who
y Council ma
plicant will pnstitution.
FinaPlace to Live,
nts
direct grantno greater thaining 50% y to Flint Rid
g
ance may be the new ho
law. In addhe subdivisiufficient to m
orting and C
ally certify aed from TIFans and otr’s actual TIFCity can detnticipated tor without cre
ew Process
r TIF shall bo shall make
akes the fina
provide the g
ancialMa, Work and P
ts are beinghan 50% ofto be retaindge Busines
be used to ousing shalldition, TIF son is willin
meet the requ
Certificatio
as TIF debt F revenue, her obligatiF receipts atermine thato be collecteeating a defic
s
be reviewede a recomm
al determina
governing b
anagemenPlay
g made for ef the total Tned by the Css Park
provide infl solely beneshall only beg to guaranuired debt s
on
100% of thincluding buons. The re less thant it has sufficed, will be scit balance.
d by a reviemendation to
ation of all re
body with a
ntPolicie
economic dTIF to be geCity to fund
frastructure efit low to me used for hntee the Cervice paym
he total outsut not limiteCity may v
n the total TIcient cash osufficient to
ew committeo the City Co
equests for i
copy of the
es
developmenenerated ovpublic impr
improvememoderate inchousing dev
City’s debt inments.
standing obled to bondsvoluntarily rF revenues
on hand thatfund all TIF
ee, Economouncil upon
issuance of
eir loan app
Pa
nt, the amouver the pay rovements.
ents for houcome individvelopment wn the even
ligations thas, notes, learequest thats available, ot, when add
F liabilities in
mic Developthe merits o
a TIF.
plication for
ge14
unt of back This
using duals
where t TIF
at are ases, t any on an ed to
n that
pment of the
their
353
Version4
Policy 3 Investmeby the inthe interinvestmeauthorize City cheprovisionfederal provision Policy 3 The CityTreasure Disburseschedule Where pinvestmeinvested The accoand a mo An annuCouncil a
4/6/15
A Great P
35. Investme
ents of City vitation of best rate offeents shall bed by the St
ecking accouns of bankinregulations
n.
36. Investme
y will makeer’s Report.
ements of ed to insure
permitted byent yields. movies.
ounting systonthly repor
ual report deat the end o
FinaPlace to Live,
ent Selectio
funds shall bids to local ered by locabe made in tate of Iowa
unts shall bng services
unless a
ent Reporti
e at least m
funds, collethe maximu
y law, cashInterest ea
tem will prort will be sub
escribing theof each fisca
ancialMa, Work and P
INVESTME
on
be accomplbank and thal banks anfederal sec
.
be establishagreementsparticular
ing
monthly a c
ections of um availabil
h shall be parned from
ovide regulabmitted to th
e activity of al year.
anagemenPlay
ENT OBJEC
lished first thhe Iowa Pubnd IPAIT docurities or a
ed as interes and as spsituation n
cash flow a
revenue anity of funds
pooled from such poolin
r informatiohe City Mana
investment
ntPolicie
CTIVES
hrough the blic Agency oes not fit thany other h
rest bearingpecifically renecessitates
analysis of
nd deposit for investme
separate fng will be c
n regardingager and Ci
purchases
es
competitiveInvestment
he requiremhigher yieldi
g accounts aestricted by s noncomp
all City fun
of such reent.
funds in ordcredited to
g the investmity Council.
will be subm
Pa
bidding proTrust (IPAI
ments of the ng securitie
according tostate law aliance with
nds, through
evenues wi
der to maxieach sourc
ments of the
mitted to the
ge15
ocess T). If City,
es as
o the nd/or this
h the
ill be
mum ce of
e City
e City
354
Version4
Policy 3 The Citywhich ad The accogovernm Policy 3 Monthly presente The City The indefinancial public, b The annsubmittefiscal yea
4/6/15
A Great P
37. Account
y will establisdhere to the
ounting systmental accou
38. Reportin
financial reed to the City
y will contrac
ependent pstatements
onding and
nual financiaed to the Citar.
FinaPlace to Live,
FINAN
ting Standa
sh and mainconcept of
tem will be unting.
ng Standard
ports whichy Council on
ct with an ind
ublic accous of the Citfinancial co
al statementy Council b
ancialMa, Work and P
NCIAL REP
ards
ntain a highfull and ope
maintained
ds
h represent n a regular b
dependent p
unting firm wty. This anonsultants, a
nts and accby the 31st
anagemenPlay
PORTING O
h standard oen public dis
on a basis
a summarybasis.
public auditi
will publiclynnual audit and any othe
companyingof Decemb
ntPolicie
OBJECTIVE
of accountinsclosure of a
consistent w
y of financia
ng firm to p
y issue an awill be mader interested
g audit opinber following
es
ES
ng practices all financial a
with accept
al activity for
erform the a
audit opiniode availabled citizens an
nion will be g the close o
Pa
and procedactivity.
ted standard
r the City w
annual audit
on regardinge to the gend organizat
completedof the prece
ge16
dures
ds for
will be
t.
g the eneral tions.
d and eding
355
GLOSSARY Activity: Specific or distinguishable type of work performed by a component of government for the purpose of accomplishing a function for which the government is responsible. Appropriation: Legal authorization by the City Council to make expenditures and to incur obligations for specific purposes. Authorized Positions: Employee positions, which are authorized in the adopted budget, to be filled during the year. Bond: A written promise to pay a specific sum of money, called the face value or principal amount, at a specified date or dates in the future, called the maturity dates, together with periodic interest at a specified rate. Budget: The financial plan for the operation of a program or organization which includes an estimate or proposed expenditures for a given period, and the proposed means of financing those expenditures. Budget Message: A general outline of the budget which includes comments regarding the government’s experience during the past period, its financial status at the time of the message, and recommendations regarding the financial policy for the coming period. Capital Improvements Program: An annually updated plan or schedule of projected expenditures for public facilities and improvements which includes estimated project costs, sources of funding, and timing of work over a five year period. For financial planning and general management, the program is presented as a plan of work and proposed expenditures, and is the basis for appropriation requests and bond issues. Capital Outlay: Fixed assets which have a value of $2,500 or more and have a useful economic lifetime of more than two years. Commodities: Supplies required by the municipality in order to perform the services to its citizens. Community Protection Program: Program whose objective is to reduce the amount and the effects of external harm to individuals and damage to property and in general to promote an atmosphere of personal security from external events. Contingency: A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Contractual Services: Services other than employee services such as contractual arrangements and consultant services which may be required by the municipality.
356
Debt Service Fund: A fund established to account for the accumulation of resources for and the payment of general long term debt, principal, and interest. Encumbrances Obligations in the form of purchase orders, and/or contracts, which are chargeable to an appropriation and for which a part of the appropriation is reserved. Enterprise Fund: A fund established to account for operations that are financed and operated in a manner similar to private business enterprises. The intent of a governing body is that the cost of providing goods and services to the general public on a continuing basis be financed or recovered primarily through user charges or where the governing body 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. Expenditures: The cost of goods received or services rendered for the government unit. For the City of Burlington, expenditures are charged against an appropriation when incurred, not when paid. Fiscal Policy: The City’s policy with respect to taxes, spending and debt management as they relate to government services, programs, and capital investments. Fiscal Year: A twelve month period to which an annual operating budget applies. Fringe (or Employee) Benefits: Benefits paid by the City for social security, retirement, group health, life, and dental insurance. It also includes costs for worker’s compensation and unemployment. Full Time Equivalent Position (FTE): A part time position converted to the decimal equivalent of a full time position based on 2,080 hours per year. For example, a part time typist working for 20 hours per week would be the equivalent to .5 of a full time position. Fund: The fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources together with all related liabilities and residual equity or balances and changes therein which are segregated for the purpose of carrying out specific activities or obtaining certain objectives in accordance with special regulations, restrictions or limitations. Fund Balance: Funds remaining after the application of available revenues and resources to support expenditures for the fund. General Fund: A fund used to account for all financial resources except those required to be accounted for in another fund. General Obligation Bonds: Bonds for the payment of which the full faith and credit of the issuing government are pledged.
357
Goal: Broad statement of desired results for the city, department, and/or activity relating to the quality of services to be provided to the citizens of Burlington. Home and Community Environment Program: Program to provide satisfactory opportunity for productive and enjoyable living for the citizenry both as individuals and as a community of people. Human Development: Program to promote the general well being of the City and to encourage the fullest development of cultural and educational potentials of the citizens and the community. Intergovernmental Revenues: Revenue from other governments, primarily in the form of Federal and State grants, but may also be payments from other local governments. Internal Service Fund: A fund used to account for the financing of goods and services provided by one department or agency to other departments or agencies of a government on a cost/reimbursement basis. Level of Service: Generally used to define the existing or current services, programs and facilities provided by the government for its citizens. Level of service of any given activity may be increased, decreased, or remain the same depending upon the needs, alternatives, and available resources. Levy: The total amount of taxes, special assessments, or service charges imposed by a government to support governmental activities. Objectives: Specific measurable achievements that an activity seeks to accomplish within a given time frame which are directed to a particular goal. An objective should be stated in terms of results, not processes or activities. Ordinance: A formal legislative enactment by the governing body of a municipality. Performance Measure: Data collected to determine how effective or efficient a program is in achieving its objectives. Personnel Services: Expenditures for salaries, wages, and related employee benefits for persons employed by the municipality. Policy and Administration Program: Program to provide for the functioning of the government and to assure the general administration of the municipality. Program: Particular and primary part of a function of governments. A program encompasses associated activities directed toward the attainment of established program objectives. Resolution: An order of a legislative body requiring less legal formality than an ordinance; additionally, it has less legal status.
358
Revenue: Income received by the City to support the government’s program of services to the citizens. Income includes such items as property tax, fees, user charges, grants and fines. Special Assessment: A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. Special Revenue Fund: Funds used to account for proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. Taxable Valuations: Valuations set upon real estate or other property by a government as the basis for levying taxes. Taxes: Compulsory charges levied by government for the purpose of financing services performed for the common benefit. This does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Transfers In/Out: Amounts transferred from one fund to another to assist in financing the services of the recipient fund. Trust and Agency Funds: Funds used to account for assets held by a government in a trustee or agent capacity for individuals, private organizations, other governments, and/or other funds. User Charge: The payment of a fee for direct receipt of a public service by the party who benefits from the service.