CITY OF' BURLINGTON, IOWA
ANNUAL BUDGET
2002 - 2003
CITY COUNCIL
Tim Scott, Mayor Roderick E. Kellogg, Mayor Pro Tem Mary M. Baker Mike Edwards Chris King
Prepared by:
Bruce R Slagle City Manager
and
Douglas J. Worden Deputy City Manager
On the cover: Many colors of Foehlinger Fountain located in Crapo Park Photo courtesy of Burlington Parks and Recreation Department Phil Collier, Director
Cover by Russ Kuhlmeyer of Craftsman Press
., .,
TABLE OF CONTENTS
INTRODUCTORY SECTION PAGE NO.
Transmittal Letter MissionNision Statement Strategic Planning Budget Calendar Basis of Accounting Budget Amendment Process Summary of All Funds Comparison of Property Tax Asking & Rates Explanation of Major Revenue Sources Summary of Revenue by Fund Comparison of Expenditures by Fund Comparison of Expenditures by Program Summary of Expenditures by Sub Program Summary of Expenditures by Activity Capital Requests Funded Capital Requests not Funded Summary of Personnel by Department
DEPARTMENTAL SUMMARY
Organizational Structure Departmental Activity Schedules and Performance Measures
GENERAL FUND
Fund Statement Fund Balance Summary Revenue Detail Summaly Expenditure Detail: Fire and Disaster Administration Fire Control Fire Prevention Bureau Hazardous Materials Team Disaster Control Airport Fire Control Ambulance Law Enforcement Administration Records and Planning Patrol Investigation C~mmunicationS Crime Prevention Security Guard Overtime Special Investigations Building Code Administration Public Lighting Administration Community Protection Contingency Animal Control Human Rights Commission Potters Field Auditorium Apple Trees Museum Contributions-Other Agencies Welcome Center Library R.S.V.P. Park Maintenance & Operation Park Swimming Pool CityISchool Swimming Pool Summer Recreation Community Field Riverfront Maintenance & Development Port of Burlington Mall Maintenance Forestry Maintenance & Operation Senior Center Human Development Contingency City Hall Engineering Public Works Administration Public Works Bldg. Public Transit Operations Depot Home & Community Development Contingency Executive Administration Personnel Services City Council Legal Services Administration City Clerk Development Administration Finance Administration Accounting Computer Operations General Liability Licensed & Non Licensed Vehicles Building and Content Policy and Administration Contingency
SPECIAL REVENUE FUNDS
Road Use Tax Fund Statement Fund Balance Summary Revenue Detail Summary Expenditure Detail: Street Maintenance Snow Removal Storm Sewer Traffic Marking & Signs Traffic Signals
Recreation Fund Fund Summary Fund Balance Summary Revenue Detail Summary Expenditure Detail Recreation Recreational Activities Youth Center Operations Municipal Band
Bridae Fund: Fund Summary Fund Balance Summary Revenue Detail Summary Expenditure Detail: Bridge Maintenance and Operation
HotellMotel Tax Fund Fund Summary Fund Balance Summary Revenue Detail Summary Expenditure Summary Expenditure Detail: HotellMotel Tax Fund
Equipment Replacement Fund Fund Statement Fund Balance Summary Revenue Detail Summary Expenditure Detail: Equipment Replacement
Sales Tax Fund Fund Summary Fund Balance Summary Revenue Detail Summary Expenditure Detail Sales Tax
Downtown SSMlD Fund Summary Fund Balance Summary Revenue Detail Summary Expenditure Detail Downtown SSMlD
Airport Fund Fund Summary Fund Balance Summary Revenue Detail Summary Expenditure Detail: Airport Fund
ENTERPRISE FUND
Parkina Fund Fund Statement Fund Balance Statement Revenue Detail Summary Expenditure Detail: Parking Maintenance Parking Enforcement
Sewer Fund Fund Statement Fund Balance Summary Revenue Detail Summary Expenditure Detail: Wastewater Treatment Administration Wastewater Treatment Operation Sanitary Sewer Maintenance Sewer Revenue Bond 1997 Sewer Revenue Bond 1998 Sewer Revenue Bond 2001
Solid Waste Manaqement Fund Statement Fund Balance Summary Revenue Detail ' Expenditure Detail: Solid Waste Management
Golf Course Fund Fund Statement Fund Balance Summary Revenue Detail Expenditure Detail: Flint Hills Golf Course
Rec Plex Fund Statement . Fund Balance Summary Revenue Detail Expenditure Detail Rec Plex
Water Fund Fund Statement Fund Balance Summary Revenue Detail Expenditure Detail: Waterworks
INTERNAL SERVICE FUND propertv Maintenance Fund Fund Statement Fund Balance Summary Revenue Detail Summary Expenditure Detail: Property Maintenance
Vehicle Maintenance Fund Fund Statement Fund Balance Summary Revenue Detail SUrnrTtary Expenditure Detail: Vehicle Maintenance
Insurance Reselve Fund Statement Fund Balance SUtTImaW Revenue Detail S~mmaly Expenditure Detail: Self-Insurance Losses
DEBT SERVICE FUND
Fund Statement General Obligation Debt Schedule Fund Balance Statement Computation of Debt Limit and Legal Debt Margin Revenue Detail Summary Expenditure Detail: 1993 Police StationlGolf course G.O. Bonds 1994 Pheasant Run 1994 Corporate Purpose 1996 Corporate Purpose Bonds 1997 Corporate Purpose Bonds 1997 G. 0. Refunding 1999 G. 0. Bonds 1998 G. 0.Bonds Hotel Burlington Bonds Public Works Bonds 2001 Airport Bond 2001 Fire Station Bond TRUST AND AGENCY FUND
Fund Statement Fund Balance Summary Revenue Detail Summary . Expenditure Detail: Miscellaneous Trust and Agency
CAPITAL PROJECTS FUND
Tax Increment Fund
Fund Statement Fund Balance Summary Revenue Detail Summary Expenditure Detail Tax Increment
Ca~italProiects Fund
Fund Statement Fund Balance Summary Revenue Detail summary Expenditure Detail Capital Projects Capital Improvement Program Five Year Street Plan
SUPPLEMENTAL INFORMATION
Community Profile Miscellaneous Statistical Data Financial Policies Glossary City of ngton
March 11,2002
Dear Mayor Scott, City Council Members and Citizens of Burlington:
Enclosed herein is the City of Burlington's adopted budget for fiscal year 2002-2003. Total expenditures amount to $32,652,847. This is a decrease of $3,809,931 or a 10.4% decrease over last year's adopted budget.
The figures in this adopted budget are conservative estimates on what the City of Burlington can expect to receive and expend over the next year. Of course possible action during the current 2002 Legislative session and/or what may happen in the governor's office afterward could have an impact on this budget.
In preparation of this document staff has assumed no major changes in services being provided to the community. For the most part we have continued to follow past practices of small incremental increases in user fees to avoid large one-time adjustments. We have also continued to rely upon City Council's adopted goals and objectives as well as previous Council policy as adopted in prior years' budgets.
This proposed budget reflects a total taxable property valuation increase of $4,112,488 fiom last year's total of $549,197,406 to $553,309,894 or a .75% increase. The slight increase in overall taxable valuation is believed to have occurred because of an equalization order by the Iowa Department of Revenue and Finance and because of some minor growth. Equalization is a process used by the State to maintain uniformity in property tax valuation across the state. Equalization of property occurs biennially in odd number years.
Staff also believes that there was growth within the community because of the rollback formula on residential property decreasing fcom 56.26% to 51.66% ibr January 1, 2001 property tax values which serves as the basis for the FY 2002 budget. The residential rollback limitation assessment formula is if the statewide increase in values of homes and farms exceeds 4% due to reevaluation, the values are rolled back so the total increase statewide is only 4%. There is a further restriction in that growth of residential properly cannot exceed that of agricultural properly. In essence, the growth of residential property is capped at 4% or the growth in agricultural value, whichever is less. Since the law's inception, residential property has always been rolled back. The knitation can also be applied to industrial and conxnercial property when necessary. Typically commercial and industrial properties are only required to be rolled back during equalization years.
City of Burlington o 400 Washfngton cl Burlington, Iowa 52601 Therefore, this was an equalization year and rollback has been applied to the commercial property category. Commercial property has been rolled back to 97.77% versus 100% last year.
The adopted tax rate levy of $13.13 represents a $.31 increase over the 2001-2002 adopted levy of $12.82. While we realize that it is a long-standing goal of maintaining a steady property tax rate, it has become totally unavoidable to do so. Five years ago Council decided to allocate sales tax funds to be set aside for future property tax relief over a five-year period in an effort to maintain a steady property tax rate. The -fiRh and final yeas of the sales tax set-aside was applied to last budget year, therefore it is no longer available to be used in this proposed budget.
The debt service levy is also up slightly in order to cover costs of the projects planned for and identk6ed in the Capital Improvement Program, namely the fire station renovation project.
In addition to the items already mentioned, the State of Iowa has also reduced its funding of the State shared revenues which results in approximately $250,000 less to the City of Buslington Eom the State.
The following is a summary, by fund, of some of the issues:
GENERAL FUND:
The adopted General Fund budget expenditures of $12,881,794 represents a $526,321 or 4.1% increase over the ado~tedGeneral Fund budget- of the last fiscal vear. The clear reason for the majority of the increases is a result of salary increases fir employees as required by labor agreements. The second largest reason for the increase in expenditures is due to the purchase of a city bus that will be predominantly paid for through the assistance of State Transit funds. The remaining increase in the General Fund expenditures are the result in operating Wionary adjustments. No additional major expenditures have been included in this proposed budget for the General Fund.
On the revenue side of the General Fund, in keeping with Council goals as mentioned earlier, there is a proposal for small increases in ambulance fees, Auditorium and Port of Burlington rentals, and City licenses and permits. The increase in Ambulance fees as proposed by staff is to be accomplished by a modest 3% increase as well as the establishment of an out-of-county transfer fee. The ambulance fee increase is also being proposed and recommended by the City Township Ambulance Association. All non- property tax income sources to the General Fund, such as charges for services, kes and fees have been looked at as sources of increased revenue for the General Fund. The minor revenue increases are only sufficient to allow us the ability to balance the General Fund while attempting to maintain the existing service levels.
Each department funded under the General Fund was asked in the beginning preparations of their budget to limit expenditures, seek no additional or expanded services in an attempt to maintain a level budget request. Just prior to the Gnal preparation of this budget, each department was again asked to attend a meeting to provide additional recommendations on spending cuts in order to balance this budget. A number of General Fund capital items that were requested have not been funded as a result of the request to trim expenditures. Some of the General Fund capital items cut fiom the budget were human resource traclcing and payroll soflware package, computer equipment, fire department pump, information retrieval system for the police department, dog run area for the animal control center, pick-up replacement for the parks department and an update to the library lighting system asked to be moved to their capital account out of the General Fund.
In addition to the capital items being cut *om the General Fund budget, the following programs were also adjusted as cost-saving measures. Those programs include an adjustment in the mall maintenance contract, the moving of the Youth Center to the Steamboat Senior Center and the search for a new sponsor for the Retired and Senior Volunteer Program and a $10,000 reduction in the housing assistance program In addition to the capital item cuts and the changes in programs we are also recommend'mg changes in the personnel services portion of the General Fund budget as follows: The elimination of a part-time dispatcher position in the police department by attrition, the reduction in the maiI courier position fi-om twice per day mail delivery to once per day delivery, elimination of a part-time clerical position in the City Clerk's Office, the reduction and reclassification of a dispatcher position, hiring delays to fYl vacancies in departments, and when vacancies are LUed there will be a step difference due to longevity and a reduction in certification pay. In addition to the above changes we have also eliminated the City Treasurer's position fkom the budget in order to fund changes in the information servicesltechnology area for the advancement of two individuals in the department in order to meet the growing demands and needs of the City's computer systems and information management.
In this budget the funding support for the Alcohol and Drug Dependency Services, the YWCA Domestic Violence Shelter and Young House Family Services will be the proceeds received from the Great River Bridge Run. The funding split for those outside agencies in this budget is the same funding method approved in last fiscal year's budget.
In this budget, we are reinlplementing the Summer Recreation Program However, grant funds are being proposed as the fundiig method for the Program. If the grant is not received to fund thus program it will then revert to a fee-based program for tlis summer in order to continue the program as requested.
The statutory deadline for the U.S. Bureau of Census to submit census data to ihe State of Iowa was April 1, 2001. The new census for the City of Burlington is 26,839 people. Therefore, this new census number has been used to calculate the per capita revenue received *om State-consolidated payme~~ts.
Beginning in 1999, taxation on utility property was eliminated and replaced by a utility replacement excise tax. This excise tax is collected on the generation distribution and delivery of electricity and natural gas. For the past two years cities have been required to calculate their revenues with and without utility property tax values in order to anive and the difference. This calculation is necessary to ensure that in the event tbat the excise tax is not sufIicient to replace the amount that would have been generated by the original property tax a special property tax can be levied to make up the difference. This 'be- up" period will be eliminated next year. Therefore, this is the last budget year that this will apply. In Burlington the utility replacement excise tax has been fairly equal and consistent with the utility property tax assessment and a levy for a special property tax has not been necessary. However, this change in taxation in utility property bears watching because it is an important source of revenue for the City's General Fund.
A major change in the taxation of machinery and equipment reimbursement formula went into effect on July 1, 2001. This change dramatically reduced the reimbursement payment for many Iowa cities. We will continue to see our reimbursement for machinery and equipment loss reduced by the amount of commercial and industrial growth within each taxing dict. In this budget we believe the reimbursement will be close to the current year's reimbursement. However, in future years this reimbursement could be reduced dramatically and we need to continue taking steps to account for this potential loss.
Each year we base the amount of sales tax revenue on an estimated figure received fiom the State of Iowa Department of Revenue and Finance. This year we have increase the amount estimated fiom the sales tax revenues to be received fkom $3,075,000 in the current Gcal year budget to $3,150,000 for this budget.
According to the formula approved by the voters of Burlington, one-half or $1,575,000 of the amount to be received this year will be used for property tax relief. As mentioned earlier, five-years ago Council decided to allocate sales tax fimds to be set aside for future property tax relief over a five-year period. This was done in an effort to maintain a steady property tax rate for the five-year period. The and kal year of the sales tax set-aside was applied to last budget year. Therefore, it is no longer available to be used in this budget.
However, in an effort to lower the property tax rate in this budget we have included the use of an additional $430,000 in sales tax. We have arrived at these additional sales tax dollars by three reasons. The first being a reconciliation payment fiom the State of Iowa under the current fiscal year, interest income on sales tax dollars over the last few years, and the elimination of Target Neighborhood three funding under the current fiscal year. The Cioriginally budgeted $250,000 per year for five-years for the implementation of the Targeted Neighborhood Planning Program. The fifth and final year of the $250,000 budget fiom sales tax dollars and road use tax dollars is the current year fiscal year, FY2002. Target Neighborhood #1 is near completion and Target Neighborhood #2 has moved forward during this five-year period. However, no progress to date has been made in Target Neighborhood #3. Therefore, in an attempt to balance this budget and lower the property tax rate, the dollars from Target Neighborhood #3 are being used for property tax relief. However, it wo~ddbe st&s intention to rebudget for Target Neighborhood #3 in FY2004 when we believe that we will be much more readily available to service tbt neighborhood. It should be noted that without the sales tax revenue oBetthg property taxes the tax rate would be $3.70 higher per $1000 valuation in this budget.
Also in accordance with a formula approved by the voters, the remaining one-half of the sales tax money will be used to fund additional police officers and the remaining going to capital projects. Therefore, of the $1,575,000 available for police officers and capital projects, $1,076,000 will be spent on capital projects. Please see the Capital Projects Fund for the breakdown of this allocation.
ROAD USE TAX FUND:
The Road Use Tax Fund is accumulated through motor vehicle registration fees, motor vehicle fuel taxes, an excise tax imposed on the rental of automobiles and a use tax on trailers. The decline on the economy and the higher fuel costs has reduced the funds collection dramatically over the last year. The Iowa Department of Transportation does use per capita estimates however; cities are only entitled to receive their share of the amount actually collected. As a result the estimates are subject to dramatic changes and in addition the. estimates are based on current law regarding specific revenue to and disbursement fiom the Road Use Tax Fund. Therefore the estimated per capita distribution is down fiom last year's budgeted amount of $84.00 per capita to $76.78 per capita
In this budget we have not budgeted for the transfer of funds kom the Road Use Tax Fund to the Capital Projects Fund for the residential street upgrade program The inclusion of the Residential Street Upgrade Program in this budget would have resulted in a deficit for the Fund therefore it was deleted. No additional major expenditures have been included in this budget for the Road Use Tax Fund simply because the dollars were not available. In this budget for the Road Use Fund there is currently a $26,935 surplus of revenues over expenditures.
GOLF COURSE FUND:
In this budget, the operating expenses are down slightly. It should also be noted that the revenues for last season were down slightly due to the condition of the course. Therefore, in this budget it is st&s opinion that expenses need to be controlled. Capital items were cut from this budget included the maintenance restroom facility and a roof replacement for ihe clubhouse. It is the opinion that both of these capital items can wait one more year before action is required. This next season will iherefore allow us to concentrate on overall course maintenance in an attempi to increase rounds of play, which should result in increased revenues. The Parking Fund for this fiscal year expenditures have been reduced by $16,996 primarily due to the non-transfer of revenues to the General Fund for payment in lieu of taxes. In addition to the deletion of the transfer to the General Fund, we have also eliminated the parking lot improvements ftom the Capital Projects Fund in the theamount of $23,000, which were to be paid from Parking Fund revenues. Despite these attempts to reduce spending the Parking Fund will still operate at a deficit of $22,196 in this budget.
RECPLEX FUND:
The RecPlex Fund will now be included in the City budget for the fourth time. As we anticipated and reported to you on previous occasions, this fund has been operating at a deficit. The hst year of operation for the RecPlex experienced a deficit of $144,355. In its second year of operation it experienced a $47,477 deficit. In the ment year it is being projected to be somewhat around $55,000 deficit. In this budget we have estimated that the operating deficit to be $21,067. As you can see, progress is being made but additionaI efforts need to be placed on reducing this deficit spending. With the history that we have been able to document in this fund to date we may be conservative on next year's revenues. However, at this time be believe tbat it is important to be conservative and to be surprised later.
It will be the continued mission of the City staff working in this Fund to identify additional revenue sources andlor attempt to reduce expenditures to eliminate this deficit spend% problem. As a separate operating hdit is imperative that additional revenues be obtained above operating revenue in order to cut into the deficit that has been created in its beginning years.
The clear majority of revenues received to support the Sewer Fund are sewer user fees collected as charges for services from all the contributorsto the sanitary sewer system. A secondary and much smaller source of revenue to the Sewer Fund is collected by way of fees or charges in the form of sampling fees, analytical fees, wastewater discharge permit fees, hauled waste discharge permits and hauled waste discharge fees. The basis of each of these fees or charges was once again reviewed by staffin preparing this budget.
Three years ago the City Council implemented a storm water utility fee to assist in meeting the revenue requirements necessary to fund the sanitary and storm sewa separation projects. The storm water fees collected currently appear to be meeting all expectations and the revenues have been sufficient to meet our previous separation project needs. At first glance the Sewer Fund would be appearing to be operating at a deficit, however this budget includes a Market Street lifl station renovation, purchase of a sludge truck and replacement of controls at the wastewater plant. The replacement of these components identified within the operating budget are items that will actually be funded fiom the Renewal and Replacement Account. Adjusting for the above-mentioned items, the Sewer Fund for its operation, maintenance and administration will actually be operating close to its current level of funding. Therefore, at this time staff is not recommending a sewer rate increase for this proposed budget. However, as the sanitary storm sewer separation project continues it will require hding. A mid-year rate increase may be necessary to meet those needs. Details of this will be discussed more thoroughly in the Policy Issues section.
CAPITAL PROJECTS FiXW:
Annually, the City prepares a five-year Capital Improvement Program. The first year of that program is incorporated into the Annual Operating Budget. The capital budget for fiscal year 2002-2003 is $6,502,468 as identified in the Capital Improvement Program The Capital Improvement Program identifies money to be spent on new buildings, remodeling projects, streets and utility construction or reconsimction, major equipment purchases and development of new facilities. The capital projects listed and identified in the Capital Improvement Program for kcal year 2002-2003 are as follows:
Hawkeye Sanitary Storm Sewer Separation Ambulance Replacement Police Fleet Replacement Master Park Trail System Pubic Works Unheated Storage Building Skeet Improvement Program Parking Lot Improvements Salt Storage Facility Community Field Public Works Equipment Replacement Garbage Truck Replacement Wastewater Plant Improvements Bus Replacement Housing Assistance Program Building Demolition Program Sidewalk Improvement Program Snake Alley Retaining Wall Restoration
TOTAL $6,502,468 2. The Special Projects Account of the HoteYMotel Tax Fund closed last year with a positive balance. In last year's adopted budget the City Council agreed to provide matching assistance to the outside agencies based on their participation in the Great River Bridge Run. Council agreed to provide matching funds for entries that each agency provided up to the amount of funds available fiom the Special Project Account. As mentioned earlier in this letter the outside agencies previously receiving support fiom this account was Alcohol and Drug Dependency Services, the YWCA Domestic Shelter and Young House Family Services. Based on this year's projection and closing balance wiih the inclusion of next year's proposed annual revenue there was dcient funds to continue this policy for this proposed budget. Therefore, Council agreed to provide matching assistance to the agencies that participate in the Great River Bridge Run under the same program as last year.
3. In addition to the other outside agencies listed above, it was hoped by the enlargement of the downtown tax increment area it would provide for a fhre funding source for Downtown Partner's Inc. This district has not yet developed enough revenue to help fund or support Downtown Partner's Inc. in this budget. Therefore, the current level of funding of $20,000 fiom the General Fund for Downtown Partner's Inc. is still included within the General Fund expenditures.
4. Included in the current year's adopted budget was the fourth and final payment of the bonds for the riverfront improvements. These bonds were predominantly paid for and suppor&edby the gambling proceeds fiom the riverboat. The gambling proceeds after the current referendum have not been considered or pledged for any particular program or project. The renewal of the gaming referendum will be held in November of 2002. Therefore the City of Burlington will stiU be receiving gaming proceeds through December of 2002 whether the referendum is approved or not. It is estimated that approximately $120,000 will be available during this period. City Council reviewed and considered where these revenues should be expended in this budget. It was agreed to use these proceeds to offset the prop* tax levy in this budget by approximately .204 per thousand dollars of valuation.
5. As noted earlier the City originally budgeted $250,000 per yeas for fi~e-years for the implementation of the Targeted Neighborhood Planning Program. The Bhand final year of the $250,000 budget Com Sales Tax and Road Use Tax dollars is the current adopted budget. Therefore, no additional Sales Tax dollars in this budget is being allocated for the Targeted Neighborhood Planning Program. Therefore, $150,000 became available in this budget, however according to the formula approved by the voters, money should be used for Capital Projects or funding additional police officers. This money was shifted to the General Fund to support the police department budget, which resulted in a lower property tax rate of approximately .26$ per thousand dollars of valuation. 6. For the past two years the State lms provided direct State aid to libraries through the Enrich Iowa Program. In 2002 the Legislature combined Enrich Iowa with Open Access and Access Plus Programs. This means that the Library will receive only one check l?om the State for all of these programs in October 2002. Whether the Legislature provides fuoding for the Enrich Iowa Program next year remains to be seen. In any event, the Enrich Iowa hds are to be used in a manner that improves or expands library services. Based on current dollars available and the upcoming October payment in this account, the Library budget request was reduced by $12,000. If these funds can only be used over and above current &ding levels then the only reasonable approach was to reduce City support in order for these hdsto be directed towards the Library budget needs. This resulted in a property tax levy rate reduction of .02$per thousand dollars of valuation.
7. As noted earlier in this letter, the Sewer Fund rate increase will not be necessary in order to support the operation, maintenance and administration of the operating budget for this &cal year. However, as the sanitary storm sewer separation project continues there will be funding requirements to meet. Phase #1 of the Hawkeye Storm Sanitary Sewer Separation Project is essentially complete. Phase #2, divisions one though five are essentially complete with division six being constrncted this summer. The remainhg Pbase #3 portion will be bid this summer and will require additional funding in order to complete. This will require a bond issue in order to meet our planned and committed sanitary and storm sewer separation needs of the Hawlceye Sewer. Therefore, once the public improvements are finalized and let, an increase will be necessary in order to fund these upcoming projects. Council may need to consider a mid-year rate increase during this upcoming fiscal year.
FINAL COMMENTS:
The Government Finance Oficer's Association of the United States and Canada (GFOA) presented an award of Distinguished Presentation to fie City of Burlington for its annual budget for the fiscal year beginning July 1,2001.
In order to receive this award, a governmental unit must publish a document that meets program criteria as a policy document, as an operational guide, as a financial plan and as a communication device.
The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submining it lo GFOA to determine its eligibility for another award. The preparation of this budget document was a team effort, and its timely preparation could not have been accomplished without the cooperation of the entire City st& The cooperative effort, in conjunction with the Deputy City Manager' s office and the City Manager's office, to balance this budget was done is such a way as to reflect the goals and objectives of the City Council and to maintain the services being provided to the citizens.
I would especially like to thank and acknowledge the Deputy City Manager's office for their assistance and preparation of this document. We sincerely hope this document will be well received by the Council and citizens of Burlington as you consider this 2002- 2003 Fiscal Year Budget.
Sincerely, CITY OF BURLINGTON
MISSION STATEMENT
The mission of the City of Burlington is to provide consistent quality services to support : safe and healthy community. This commitment to excellence is based on the belief tha well informed and involved citizens, in partnership with trained service oriented citj employees will maintain and implement cost effective services which enable thi community to meet future challenges and opportunities.
I VISION STATEMENT The City of Burlington believes in a strong partnership between customer-servic oriented employees and well-informed and involved citizens whose pride and belief in ih future encourages investment and progress. CONTTNUING POLICY GOALS 1. Continue to implement the Capital Improvements Plan. 2. Continue to increke public information and involvement efforts. Action Steps a. Publish council e-mail addresses. b . Enhance use of cable access: c. Develop news articles. 3. Continue to actively explore intergovernmental cooperation opporhmities. Action Steps a. Continue to participate in regional efforts and groups. b. Hold periodic joint meetings with the county and the school board. 4. Continue to utilize long range fiscal planning and policies. 5. Continue the mtiveaction program. u . Continue to support economic development efforts. Action Ste~ a. Annually update reports. 7. Continue to support community policing. TOP STRATEGIC GOALS 1. Adopt and be-@ implementation of the downtown re-development plan (to include the riverfront). Action steps a. Work with the Task Force. b. Develop a stepped approach. c. Seek Vision Iowa grant. 2. Continue to support the development of a library plan with broad based community support. 3. Continue to work with the hospital property re-development effort. A. Develop strategies for sales tax renewal. Action Steps a. Determine distribution. b . Determine length. c, Determine date for referendum. (August) 5. Support the passage of the gambling boat referendum (lease, etc.).
HIGH STRATEGICGOALS 1. Continue to implement the street upgrade progr~m. 2. Continue to implement the multi-faceted housing plan and prosam. Include the following: a. Dilapidated houses b . CBDG rehabilitation c . Incentive program d. Housing development (tax abalement) e. Mui~i-familyhousing development 3. Continue to support the Snalce Alley renovation plan. Action Steps a. Continue implementationlmxkehg. b. Study Phase LTI funding 4. Continue to implement the sidewallc plan. 5. Continue to support the regional airport concept. .6. Study the enhancement of the riverkont ulilizahon (i.e., slips and docks). 1. Continue to support efforts to make the Civic Auditorium self-funding (i.e., income producing). 2. Monitor storm water regulations and their potential impacts. 3. Refer the ice facility concept to the Recreation Complex Advisory Group for study. 4. Review the aquatic center study. BUDGET CALENDAR FISCAL YEAR 2002-2003
October 23,2001 The Fiance Department distributes budget preparation instructions and input forms to the deparlment heads.
November 30,2001 Completed budget input forms and any requested supplementary information is due in the Finance Office.
November 30 - December 3,2001 Finance Department staff summarizes and totals budget requests.
December 3 -December 18,2001 Department heads meet with City Manager and Deputy City Manager to discuss their budget requests and any related matters.
December 19,2001 - January 15,2002 Finance Department completes revenue projections, fmalizes compiling information and prepares the proposed budget document to be presented to City Council.
January 15 - 16,2002 City Council meets with City Manager and Deputy City Manager to review proposed budget.
February 20,2002 Budget filed with City Clerk and at Library where it is available for public inspection.
March 4,2002 City Council holds public hearing 011 proposed budget.
March 1 I, 2002 City Council adopts proposed budget.
March 15,2002 Final deadline for filing adopted budget with Des Moines County Auditor. BASIS OF ACCOUNTING
The City of Burlington's accounting system generally records revenues when earned and expenses when incurred. Budget appropriations for the City of Burlington are accordingly, also projected on this basis of accounting. The General Fund, Special Revenue Fund, and Capital Projects Funds are budgeted utilizing the modified accrual basis of accounting in conformity with GAAP with the exception of encumbrances. Enterprise Funds, Internal Service Funds, and Trust and Agency Funds are budgeted utilizing the full accrual method with the exception of the exclusion of depreciation and inclusion of capital outlays and the inclusion of encumbrances as expenses. The Debt Service Fund is budgeted utilizing the modified accrual basis of accounting.
The City recognizes encumbrances as legitimate expenditures for budgetary purposes. For the City, encumbrances include supplies ordered but not yet received, and services contracted but not yet expended by the City. Encumbrances are charged against a budget or appropriation for accounting purposes. Accordingly, expenditures/expenses in this document include encumbered expenditureslexpenses. Encumbrances do not lapse at year end and provide authorization for expenditureslexpenses for the following year.
The accounting system and the budget appropriation process are also struc'nu-ed according to the basic guidelines established by the Government Finance Officers Association of the United States and Canada. The format includes basic fund types 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 fie protection, streets, p~~blicbuilding operations and maintenance, and parks and recreation.
Special Revenue Funds - These funds are utilized to account for revenues derived fiom specific sources which 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, Recreation Fund, Hotel/Motel Tax Fund, Bridge Fund, Equipment Replacement Fund, Sales Tax Fund, Downtown SSMID Fund, and Axport Fund.
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.
Enterprise Funds - These finds 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 Parlkg Fund, Sewer Fund, Solid Waste Management Fund, and Golf Course Fund.
Internal Sewice Funds - These funds are established to finance and account for services andlor commodities furnished by one department or agency to other departinents or agencies of ihe City. The Internal Service Funds of the City are the Velucle Maintenance Fund, Property 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 program areas within specific funds for budgetary control purposes. This budget document was prepared according to this criteria. ll~efollowing program areas are included in the budget:
Policy and Administration - This program provides for the functioning of the government and assures the general administration of the municipality. Activities included in this program are mayor and council, general administration of the city, finance, risk management, and buildings and grounds.
Community Protection - This program's objective is 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, building code enforcement are included in this program.
Human Development - This program 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 program includes ihe activities of library, golf course, Memorial Auditorium, and parlcs and recreation operations.
Home and Community Environment - This program provides satisfactory opportunities for productive and enjoyable living for the citizens of Burlington both as individuals and as a conununiiy. Activities included in this progall are public works, street maintenance, solid waste inanageineuit, wastewater treaiment, parlcing system, transit, traffic coilt~oland engineering functions.
The Capital Projects section of ihis document includes descriptive infoil~~ationon each project with estiillated cosis and financing solll.ces. Also included is the sumnay of the City's five year Capital Improveinent Program wlich is detailed in a separate document. BUDGET AMENDMENT PROCESS
The State Code of Iowa provides that "A city budget as finally adopted for the following fiscal year, becomes effective July lSt,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 expendituies of amounts anticipated to be available fiom 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 fimds established by state law to any other city fimd 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 3 lStof 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. SUMMARY OF ALL FUNDS
ieneral [load Use Tax Debt Service
ridge
Sales Tax c;;;crement
ridWaste Manageme 2olf Course iotel1Motel Vehicle Maintenance* Replacement
Insurance Reserve
owntown SSMlD
'1- OTAL COMPARISON PROPERTY TAX ASKING
Assessed Property Valuation 542,896,364 549,197,406 553,309,894
Amount of Tax Tax Rate Amount of Tax Tax Rate Amount of Tax Tax Rate Property Tax Levies Askings Per $1,000 Askings Per $1,000 Askings Per $1,000
General Fund (8.10)
Public Transit Levies
Tort Liability Levy
Library Levy
Fire & Police Pension
IPERS & FICA
Health Insurance
Civic Center Auditorium
Debt Service
Airport Authority
Emergency Levy
Ag Land
TOTAL $6,807,360 $12.4166 $7,109,690 $12.8171 $7,351,538 $13.13481
*Employee benefits cost of $2,215,500 are being paid with sales tax revenue resulting in a property tax reduction of $3.6996 Der $1.000 valuation.
EXPLANATION OF MAJOR REVENUE SOURCES
NET PROPERTY TmS. Net property taxes are comprised of current taxes levied 011 property less estimated uncollectable taxes on the current levy plus delinquent property taxes from prior years. For fiscal 2002-03, total property taxes have increased by $241,848. This increase partly reflects a $4,354,336 or .80% increase in property valuations. The debt service levy increased $148,792 or 11%, wlule the employee benefits levy increased by $49,616 or 13%.
TAX INCREMENT PINANCING REVENUE: Tax Increment Financing (TLF) revenues are the proceeds from property taxes resulting from increased property valuation in an urban renewal area, where the City Council, by ordimance, has provided for the division of those taxes. These funds may be used to pay principal and interest on loans, advances, indebtedness or bonds obtained for urban renewal projects. For fiscal year 2002-2003 total TIF revenues are estimated to be $926,645 from the Flint Ridge, Strauss Subdivision, Pheasant Run and Downtown TIF areas.
NON PROPERTY TAX INCOME: Non property tax income consists primarily of mobile home taxes, hotelhotel tak, local option sales taxes, and riverboat gambling taxes and utility tax. For fiscal year 2002-2003 non-property tax income is estimated to be $4,071,996 or increase of $50,499 primarily due to an increase in local option sales tax revenues.
LICENSES AM) PERMITS: Licenses and permits include General Fund receipts from collected revenues on building trade licenses, building permits, beer, cigarette, housing inspections, fire inspections and open burning permits, as well as dog and cat licenses.
CHARGES FOR SERVICES: Charges for services include revenue from the collection of fees and charges for services provided. For fiscal year 2002-2003 charges for services increased by $388,280 or 6.4%. This mainly reflects a $53,700 increase in ambulance revenues, an increase in sewer user charges collected, and an increase in solid waste charges realized.
INTERGOVERNMENTAL: For fiscal year 2002-2003 state Road Use Tax revenues for street maulteilance purposes have decreased by approximately $200,000 primarily resulti~lgfrom decreased state Road Use Tax collections. All other grant revenue is projected to stay approxiluately the same.
REVENUE FROM USE OF PROPERTY: Revenue koin use of property includes interest incoine and rentals of properly. For fiscal year 2002-2003 revenue from the use of property is expected to remain fairly constant.
BOND PROCEEDS: Bond proceeds represent the sale of long tenn debt such as General Obligation Bonds, revenue bonds, etc. to finance Capital Projects undertalien by the City. 111 the budget process the City anticipated tl~eissuance of $2,204,500 of new long tein debt during fiscal year 2002-2003. MISCELLANEOUS: Miscellaneous revenues represent revenues that cannot be properly classified in other revenue categories listed above. These include contributions, the sale of equipment at auctions or for scrap and refunds and reimbursements. - 0 SUMMARY REVENUE BY FUND n
\ GENERAL FUND LY Prop Tax & Assessment NonProp Tax Income Licenses & Permits n & Shared Revenues Grants fl Charges for Services Fines & Forfeitures lnterest on lnvestments Charges Use of Property Miscellaneous Transfer In
TOTAL GENERAL FUND $ 12,866,761 $ 13,118,762 $13,335,496 $ 13,425,830 $ 13,743,408
n ROAD USE TAX U Shared Revenue & Grants $ 2,229,116 $ 2,163,167 $ 2,285,556 $ 2,100,556 $ 2,085,298 n Interest on Investments $ - $ - $ $ - $ - ' TOTAL ROAD USE TAX $ 2,229,116 $ 2,163,167 $ 2,285,556 $ 2,100,556 $ 2,085,298
1 DEBT SERVICE FUND Machinery & Equipment Reimbursement of Expenses fl Property Tax lnterest on Investment Transfers In [ Proceeds from Bmd Sale Miscellaneous Utility Tax / I TOTAL DEBT SERVICE
jj TRUST & AGENCY Property Taxes $ 144,997 $ 233,012 $ 348,004 $ 340,004 $ 431,277 Interest on Investments $ 5,620 $ 4,993 $ 2,500 $ 2,500 $ - u Misce~hneous $ 273,483 $ 169,742 $ 75,000 $ 75,000 $ 55,000 Transfers In $ - $ - $ - $ - $ - Utility Tax $ - $ - $ 17,166 $ 17,166 $ 21,796 UI I TOTAL TRUST8AGENCY $ 424,TOO $ 407,747 $ 442,670 $ 442,670 $ 508,073
' PARKING REVENUE FUND 1 Charges for Services $ 61,102 $ 46,284 $ 66,250 $ 54,876 $ 42,075 I Fines & Forfeitures $ 68,835 $ 31,923 $ 32,000 $ 30,500 $ 32,000 Interest on Investments $ 712 $ 2 $ - $ - $ - I I SUMMARY OF REVENUE BY FUND CONTINUED
Miscellaneous $ 48 $ - $ - $ 3,150 $ 3,600 Bond Proceeds $ - $ - $ - $ - $
TOTAL PARKING REVENUE $ 130,697 $ 78,209 $ 98,250 $ 88,526 $ 77,675
BRIDGE REVENUE FUND
Interest of Investment $ 835 $ 544 $ 2,500 $ 750 $ 1,200 Miscellaneous $ 11,201 $ 12,042 $ 7,500 $ 7,500 $ 7,500
TOTAL BRIDGE RRlENUE $ 12,036 $ 12,586 $ 10,000 $ 8,250 $ 8,700
SEWER REVENUE FUND
Licenses & Permits $ 7,725 $ 6,750 $ 6,500 $ 6,425 $ 6,850 Charges for Services $ 2,728,949 $ 2,742,989 $ 2,876,500 $ 2,970,011 $ 3,008,500 Interest on Investments $ 260,947 $ 17,859 $ 258,000 $ 210,000 $ 225,000 Miscellaneous $ 12,895 $ 52,356 $ 22,000 $ 10,840 $ 15,500 Transfer In $ 12,480 $ 16,014 $ - $ - $ -
TOTALSEWERREVENUE $ 3,022,996 $ 2,835,968 $ 3,160,000 $ 3,197,276 $ 3,255,850
AIRPORT REVENUE FUND
Property Taxes $ 117,648 $ 108,392 $ 109,839 $ 109,839 $ 110,662 Utility Tax $ - $ 5,365 $ 5,417 $ 5,417 $ 5,593
TOTALAIRPORTREVENUE $ 117,648 $ 113,757 $ 115,256 $ 115,256 $ 116,255
SALES TAX FUND
Non-Property Tax Revenue $ 3,325,460 $ 3,074,705 $ 3,075,000 $ 3,266,000 $ 3,150,000 Interest $ 53,831 $ 45,267 $ 30,000 $ 29,600 $ 15,000
TOTAL SALES TAX FUND $
CAPITAL PROJECTS FUND
Property Taxes &Assess $ Shared Revenue & Grants $ Interest on Investments $ Transfer In $ Miscellaneous $ Bond Proceeds $
TOTAL CAPITAL PROJECTS $ I SUMMARY OF REVENUE BY FUND CONTINUED
Chargesfor Service $ 1,047,175 $ 1,052,300 $ 1,113,650 $ 1,179,374 $ Interest on Investment $ 4,742 $ 2,828 $ 7,500 $ 2,500 $ Miscellaneous $ 348 $ 233 $ 6,500 $ 1,825 $ $ - $ - $ 1Yr","ESceneds $ - $ - $ - $ - $ TOTAL SOLID WASTE $ 1,052,265 $ 1,055,361 $ 1,127,650 $ 1,183,699 $ O lVANAGEMENT GOLF COURSE FUND Lln Charges for Services $ 474,875 $ 424,144 $ 505,500 $ 469,376 $ Miscellaneous $ 3,777 $ 195 $ 1,500 $ 4,340 $ 1 interest $ 1,501 $ 462 $ 5,500 $ 3,500 $ TOTAL GOLF COURSE FUN $ 480,153 $ 424,798 $ 512,500 $ 477,216 $ ri WATERWORKS
Charges for Services $ $ 2,502,500 $ 2,502,500 $ 0 Miscel~aneous $ - $ R TOTAL WATERWORKS $ - $ ,- $ 2,502,500 $ 2,502,500 $ U HOTEL MOTEL TAX FUND
IJ Miscellaneous lnterest Transfer In 1 I I-1 TOTAL HOTEUMOTELTAX $ 318,202 $
U TAX IXINCREMENT FUND Property Tax &Assess $ 872,993 $ $ 4,725 $ Miscellaneous $ 257 $ Bond Procceds $ - $ uI I TOTAL TAX INCREMENT $ 877,975 $
INSURANCE RESERVE
Charges for Services $ 14,644 $ I Interest on investments $ 100 $ Miscellaneous $ 4,901 $ $ 35,000 $ I I Transfer In SUMMARY OF REVENUE BY FUND CONTINUED
PROPERN MAINTENANCE
Charges for Services $ 314,744 $ 335,361 $ 318,364 $ 318,364 $ 320,951
TOTAL PROPERTY $ 314,744 $ 335,361 $ 318,364 $ 318,364 $ 320,951
VEHICLE MAINTENANCE
Charges for Services $ 479,127 $ 536,315 $ 568,664 $ 568,664 $ 575,159
TOTAL VEHICLE $ 479,127 $ 536,315 $ 568,664 $ 568,664 $ 575,159
EQUIPMENT REPLACEMENT
Shared Revenues $ $ - $ - $ Interest $ 221 $ 161 $ - $ - $
TOTAL EQUIP REPLACE $ 221 $ 161 $ - $ - $
RECREATION
Charges for Services $ 3,004 $ 3,959 $ 2,750 $ - $ - Concessions $ 2,735 $ 300 $ 3,500 $ - $ Fines $ 5,121 $ 3,885 $ 6.700 $ - $ 4.000 Grants $ 20,000 $ - $ - $ - $ 39,600 Miscellaneous $ 9,767 $ 23,818 $ - $ - $ 6,528 Transfers In $ 64,663 $ 114,057 $ 107,083 $ 107,083 $ 90,465
TOTAL RECREATION FUND $ 105,290 $ 146,019 $ 120,033 $ 107,083 $ 140,593
REC PLEX $ 160,941 $ 236,641 $ 315,000 $ 304,714 $ 346,700
DOWNTOWN SSMID DISTRICT PROPERTY TAXES $ 70,476 $ 68,444 $ 70,030 $ 70,030 $ 62,916
TOTAL ALL FUNDS $ 39,142,792 $ 32,553,425 $41,385,046 $ 41,660,878 $ 38,746,203
COMPARISON OF EXPEPlDlTURES BY FUND
General
Road Use Tax
Debt Serv~ce
Trust 8 Agency
Parking
Bridge
Sewer
Airport
Sales Tax
CapRal Projects
Tax Increment
Water
Solid Waste
Golf Course
HotellMotel
Vehicle Maintenance*
Property Maintenance*
Equipment Replacement
Insurance Reserve
Recreation
Rec Plex
Downtown SSMID
TOTAL 0 COMPARISON OF EXPENDITURES BY PROGRAM
Community Protection $7,052,667 $7,246,479 $7,159,327 $7,270,219 $7,728,276
Human Development $ 4,380,265 $ 4,217,827 $ 4,964,451 $ 4,396,286 $ 4,115,052 1 Home & Community Environment $ 16,732,451 $ 20,575,168 $ 22,899,556 $ 21,813,782 $ 19,338,081 0 Policy &Administration $ 1,455,115 $ 1,565,423 $ 1,436,844 $ 1,399,175 $ 1,471,438 TOTAL $ 29,620,498 $ 33,604,897 $ 36,460,178 $ 34,879,462 $ 32,652,847 I EXPENDITURES BY PROGRAM
POLICY AND ADMIN.
IEVELOPMENT 13% HOME AND 5 SUMMARY OF EXPENDITURES BY SUB PROGRAM
COMMUNIN PROTECTION PROGRAM
Fire & Disaster Law Enforcement Building Code Public Lighting Contingency
Total Community Protection
HUMAN DEVELOPMENT PROGRAM
Mental &Physical Health Education & Culture Leisure Time Opportunities Contingency
Total Human Development
HOME & COMMUNITY ENVIRONMENT
Physical Environment Transportation Contingency
Total Home & Community Environment
POLICY & ADMINISTRATION
Executive Administration Legal Service City Clerk Community Development Finance City Hall Insurance Contingency
Total Policy & Administration
SUMMARY OF EXPENDITURES BY ACTIVITY
Fire Administration Fire Control Fire Prevention Hazardous Materials Airporl Fire Control Disaster Control Ambulance Law Enforcement Records & Planning Patrol Investigation Communications Crime Prevention Security Guard Special Investigations Buiiding Code Public Lighting Admin Community Protection Animal Control Human Rights Corn Potters Field Auditorium Apple Trees Museum Cont-Other Agencies Welcome Center Library RSVP Park M & 0 Park Swimming Pool CitylSchool Swim Pool Summer Recreation Community Field Riverfront Port of Burlington Mall Maintenance Forestry M & 0 Riverboat Gambling Senior Center Human Devel Cont City Hall Engineering Public Works Admin Public Works Bidg. Depot Transit Operation Home & Community Environment Cont Executive Administration SUMMARY OF EXPENDITURES BY ACTIVITY CONTINUED
Personnel $76.499 $81.299 $84.804 $83.250 $83.948 City Council Legal City Clerk Community Development Adrnin Finance Administration Accounting Computer Operations Insurance Policy & Admin Cont
TOTAL GENERAL
ROAD USE TAX
Street M & 0 Snow Removal Storm Sewer Traffic Markings & Signs Traffic Signals
TOTAL ROAD USE TAX
DEBT SERVICE FUND
Corporate Purpose 1994 Corporate Purpose 1999 PoliceIGoif GO 1993 Pheasant Run Corporate Purpose 1996 Corporate Purpose 1997 1997 GO Refunding 1998 GO Bonds Hotel Burlington Bds Public Works Bds Airport Bds Fire Station Bds
TOTAL DEBT SERVICE
TRUST &AGENCY FUND
Other $130,754 $127,663 $55,000 $55,000 $55,000
TOTAL TRUST & AGENCY $130,754 $127,663 $55,000 $55,000 $55,000 SUMMARY OF EXPENDITURES BY ACTIVITY CONTINUED
Parking System $1 11,276 $82,403 $27,265 $26,900 $39,637 n Parking Maintenance $20,602 $14,849 $36,304 $30,800 $28,244 1 I TOTAL PARKING FUND $131,878 $97,252 $63,569 $57,700 $67,881
TOTAL BRIDGE FUND $5,109 $13,903 $9,500 $10,300 $8,200
SEWER FUND
Wastewater Treatment Facility Admin WWTFM&O Sanitary Sewer Main Sewer Revenue Bd 1997 Sewer Revenue Bd 1998 Sewer Revenue Bd 2001
TOTAL SEWER
AIRPORT FUND
Airport M & 0
TOTAL AIRPORT FUND
CAPITAL PROJECTS
Fire & Disaster Law Enforcement Education &Culture Leisure Time Opportunit Physical Environment Transportation
TOTAL CAPITAL PROJ
SALES TAX
TAX INCREMENT
WATER FUND
SOLiD WASTE MGT
1 ; FLINT HILLS GOLF SUMMARY OF EXPENDITURES BY ACTIVITY CONTINUED v:,..,v..&?*\.., - i!v-.-yT v;,,,., 00'. ,*..'i2~o(,~200f:1..,.. ";.. ...?-. "-?.* '.x.p:b, ;2001:;20~2; j'.~;;i;~~~~.q.b?~,t!t.'~~>~2p~2m3~~~~~i! ~:li-.;~~+~~~~41ji2,:I&.,;~%;j.~;. .. . . ,. ,~~ET;..,~iG~sS~lM~LE&$.~~&i!i!&t&~ ,-" .. . . , 5:. -0 . n , -A:%:
HOTEUMOTEL TAX $202.742 $215,311 $185,880 $177,500 $1 72,080
EQUIPMENT REPLACE $0 $0 $0 $13,850 $0
INSURANCERESERVE $33,991 $170,041 $35,000 $35,000 $20,000
RECREATION FUND
Recreation $48,230 Recreational Activities $38.207 Municipal Band $9,632 Youth Center Operations $61,153
TOTAL RECREATION $157,222
REC PLEX $305,296
DOWNTOWN SSMlD $70,460
VEHICLE MAIN* $492,541
PROPERTY MAIN* $302,241
TOTAL $29,620,498 CAPITAL REQUESTS FUNDED
GENERAL FUND
Fire Control
1 Ton pickup 4wd 1 $ 30,000 Quantatative Fit Testing Equipment 2 $ 10,000 Total Fire Control $ 40,000
Police Administration
Computer Work Station
Patrol
Police Cars Walkie Talkies (5) Radar Units (2) Block Grant Match Work Room Modification Total Patrol
investigation
Vehicle Vacuum Fuming Chamber Total Investigation
Animal Control
Building for Storage
Parks
TractorlLoader TractorlMower Total Parks
Development
Printer
Transit
Bus
TOTAL GENERAL FUND CAPITAL REQUESTS FUNDED CONTINUED
. . Road Use Tax
Asphalt Hot Box Computer Software Snow Plow 1 Spreader Equipment Replacement Total Road Use Tax
Sewer Maintenance
Computer Software
Vehicle Maintenance
Sliding Jack Assembly 2.
Golf Course
Outfront Rotary Mower 1
Soccer Field Irrigation 1
Solid Waste
Truck CAPITAL REQUESTS NOT FUNDED
GENERAL FUND
Fire Control
TNT Low Pressure 2.5 Hydraulic Pump
Communications
Information Retrieval System
Animal Control
playIExercise Area
Parks
Used Pickup Truck
TOTALGENERALFUND
GOI~course
Maintenance Restroorn Facility Club House Roof Total Golf Course SUMMARY OF PERSONNEL BY DEPARTMENT
(FULL TIME EQUIVALENT)
Mayor, City Council Public Works: Adrninistration City Manager Engineering Streets Human Resources Sewer Maintenance Property Maintenance City Hail Auditorium Development: Vehicle Maintenance Administration Transit Building Code Parking Total Development Total
City Clerk Parks: Park M & 0 Finance: Park Pool Administration Forestry Accounting Computer Operation Golf Course Totai Finance Recreation RecPiex Fire: Totai Administration Control Wastewater Prevention Administration Ambulance WWTF Haz Mat Solid Waste Total Fire Totai
Police: RSVP Adrninistration Records LIBRARY 21.27 21.27 21.27 Patrol Investigation Communications Special investigation Animal Control Total Police City of Burlington- r' Organizational Chart
Burlington, Iowa
Bdington
I City I Clerk
P Lr. I The City of Burlington is divided into nine departments under the direction of the City Manager. In addition, the City Council appoints a City Clerk whom the City Manager oversees on a day to day basis. The City Council also appoints the Library Board of Trustees who are responsible for oversight of the public library including the employment of staf, purchasing of equipment and supplies, and maintenance of the facility.
Those departments under direction of the City Manager are described as follows:
1. COMMUNITY DEVELOPMENT DEPARTMENT. The Community Development is divided into two activities, Development Administration, and Building Code. The Development Administration activity encompasses zoning administration, subdivision review, long range planning, variance review, housing programs, staff support to the City's targeted neighborhoods (neighborhood associations) and economic development. The Building Code division involves building code enforcement, including new construction and remodeling, electric code, plumbing code and mechanical code enforcement, nuisance abatement and rental housing inspections.
2. FINANCE DEPARTMENT. The Finance Department is responsible for compilation of the annual budget document, the Capital Improvement program, and the City's Comprehensive Annual Financial Report. The department is responsible for accounts payable, accounts receivable, and payroll. The department is also responsible for debt administration, the City's insurance program and grant administration. The Information Services Division is responsible for the City's data processing functions and coordinate the purchase of all computer hardware and software.
3. FIRE DEPARTMENT. The Burlington Fire Department provides fire prevention as well as fire suppression services to the citizens of Burliion. Paramedic certified ambulance service is provided to Burlington and the southern half of Des Moines County. The department also is responsible for hazard materials incident services within Des Moines County. Finally, the department provides Gre services to the Southeast Iowa Regional Airport.
4. HUMAN RFSOURCES. The Human Resources Department vrovides oversiAt of the City's personnel function including coordinating the hiring and kination of ekployees. The department. maintains employee- - -personnel files, conducts labor negotiations,- administers non-union policies, works with the Civil Service Commission and provides st& support to the Human Rights Commission.
5. PARKS DEPARTMENT. The Parks Department is divided into six divisions. The Parks Maintenance division is responsible for the maintenance and development of the City's thirteen parks encompassing 220 acres of ground. Parks range from small neighborhood parks with playground equipment and picnic tables to Crapo Park with its arboretum, Lake Starker, bandstand, and flower beds. The Foreshy division is responsible for the maintenance of all trees on City property, including street right-of- way. The swimming pool division is responsible for operation and maintenance of the Danlcwardt Park swimming pool wluch is open from Memorial Day to Labor Day.
The golf course division oversees the operation and maintenance of the municipal owned Flint Hills Golf Course, an eighteen hole, par 71 course located north of ihe City.
The fifth division is tile Burlington Regional RecPlex which is located in the Flint Ridge Business park. The RecPlex consists of softball fields, soccer fields, sand pit, volleyball, batting cages, aid a concession stand.
Finally, the Youth Recreation activity involves operation of the J-Street Youth Center and summer youth recreation programs.
6. POLICE DEPARTMENT. The Burlington Police Department consists of forty four sworn officers and nineteen civilian employees. The department is also divided into six divisions. The patrol division is responsible for routine patrol activities, including traffic enforcement. Included within the patrol division are the bicycle unit and K-9 unit. The criminal investigation division is responsible for follow-up investigation of felonies and more serious misdemeanors. The records activity is responsible for maintug all departmental records, as well as greeting the public at the .front counter of the deparhnent. The commnnications activity involves dispatch operation for the Police Department, Burlington Fire ~e~artment,-~es~oines county Sheriffs Department, as well as the cities of West Burlington, Danville, and Mediapolis. The animal control division oversees tl~eoperation and maintenance of the Animal Control Center, in addition to the pickup of stray animals and the investigation of complaints involving animals.
The parking enforcement activity is responsible for the enforcement of parking laws primarily in the downtown area
7. PUBLIC WORKS. The public worlcs department is the largest City department and is divided into seven divisions.
The streets activity involves maintenance of all City streets, iilcluding stonn water system, snow reinoval, street cleaning, surface repairs, and traffic control. The sewer inaiiltenance activity is responsible for the mai~ltenanceof tlle City sanitary sewer systenl. Vehicle maintenance is responsible for the mainteilance and repair of the City's vehicle fleet and other equipment. Property maintenance is responsible for rnaiiltainillg all City buildings and non-park grounds. Activities range Eronl custodial services to major repairs and remodeling. Also included is maintenance of City owned street lights and traffic signals. The transit division involves the operation of tlle City's bus system. The systein provides both fixed route and demand-response service. The auditorium activity involves the operation aud maii~tenalceof the City owned Menlorial Auditorium. The facility located on the banks of the Mississippi River hosts coilcerls, cruises, rodeos, trade shows, banquets, and wedding receptions. Finally, the parking maintenance activity is responsible for maintaining the downtown parking lots, as well as on street parking meters.
8. WASTEWATER TREATMENT. The Wastewater Treatment Department is divided into two divisions. The fist division, wastewater is responsible for the operation and maintenance of the, City's secondary wastewater facility. The facility treats waste collected by the sanitary sewer system prior to discharge to the Mississippi River. The second division, Solid Waste is responsible for the collection of trash and refuse within the community and the proper disposal. Included is recycling services provided through contractual arrangement with the Des Moines County Regional Solid Waste Authority. ACTIVITIES: EXECUTIVE ADMINISTRATION n LEGAL SERVICES
Personnel
Commodities Capital Equipment 1 capital !rnprovernents
U City Manager Administrative Assistant ACTIVITIES: DEVELOPMENT ADMINISTRATION BUILDING CODE ADMINISTRATION
Personnel Contractual Commodities Capital Equipment Capital Improvements
TOTAL
Secretary li Director of Development Project Coordinator Secretary I Redevelopment Specialist City Code lnspector Code lnspector l Chief Code lnspector Planner
TOTAL FINANCE ADMINISTRATION ACCOUNTING COMPUTER OPERATIONS
Personnel $ 298,278 $ 307,216 $ 328,765 $ 293,630 $ 354,048 Contractual $ 53,992 $ 60,422 $ 57,710 $ 67,640 $ 65,270 Commodities $ 4,682 $ 5,719 $ 4,605 $ 4,500 $ 3,625 Capital Equipment $ - $ 3,986 $ 6,950 $ 6,950 $ Capital Improvements $ - $ - $ - $ - $ -
U Deputy City Manager 1 1 1 , Administrative Secreta~ylFinanceAssistant 1 1 1 LI Accounting Supervisor 1 1 0 Accounting Clerk 2.6 2.6 2.6 Information Services Manager 1 1 1 [ ) Information Services Technician 0 0 1 LJ TOTAL .:-y,v-,;m.?,~pry,?, r>3$~ .-<,, . A?..., , -.. ?.V.,P s!:;.k,. ..<-py.,..- :,.g,\ s,,,7..? :. ,$..,.;I-"- -- i*~~~:*ix:7~~x-2~wy .-"Py--? c.. as+: .!~.;.i::~i~.:~:..,-.~;::...:;s. ~r..- ...2.:i24~, :~&&r;jd&fffA ,.. ,zh+~ls4y;~~x~~ij
ACTIVITIES: ADMINISTRATION HAZ MAT FIRE CONTROL AMBULANCE FIRE PREVENTION AIRPORT FIRE CONTROL
Personnel Contractual Commodities Capital Equipment Capital Improvement
TOTAL
Fire Chief Deputy Fire Chief Fire Marshall Secretary Battalion Chief Captain Firefighter TOTAL U ACTIVITIES: PERSONNEL SERVICES
Personnel $ 58,553 $ 63,133 $ 67,404 $ 66,250 $ 70,208 $ 16,035 $ 15,316 $ 14,400 $ 14,250 $ 11,640 Cornmodiies $ 1,911 $ 1,492 $ 2,500 $ 2,250 $ 2,100 Capital Equipment $ - $ 1,358 $ 500 $ 500 $ Capital ,rnprovements $ - $ - $ - $ - $ -
$ 76,499 $ 81,299 $ 84,804 $ 83,250 $ 83,948
' Personnel Director 1 1 1
TOTAL ACTIVITIES: PARKS M & 0 SWIMMING POOL RECREATION FORESTRY GOLF COURSE REC PLEX
Personnel Contractual Commodities Capital Equipment Capital Improvements
TOTAL
Parks & Recreation Supervisor Parks Maintenance Mechanic Forester Equipment Operatormree Trimmer Parks Foreman Laborer IIlTree Trimmer Golf Course Administrator Golf Grounds Superintendent Secretary Temporary Laborer Golf Sales Person Youth Coordinator Golf Foreman Pool Manager Pool Assistant Manager Lifeguards Golf General Manager Recreation Aid Rec Plex General Manager Rec Plex Maintenance Supervisor Rec Plex Workers
TOTAL J ACTIVITIES: ADMINISTRATION COMMUNICATION RECORDS CRIME PREVENTION n PATROL NARCOTICS GRANT INVESTIGATION ANIMAL CONTROL SECURIN GUARD PARKING SYSTEM SPECIAL INVESTIGATIONS
Personnel $ 2,842,386 $ 2,914,065 $ 3,059,090 $ 3,100,336 $ 3,198,389 203,189 Contractual $ 354,573 $ 253,525 $ 197,139 $ 197,650 $ Commodities $ 82,435 $ 105,763 $ 104,650 $ 103,100 $ 105,790 Capital Equipment $ 137,939 $ 153,855 $ 151,375 $ 198,800 $ 116,750 1 capital improuernents $ - $ - $ - $ - $
Police Chief Secretary ll Fiscal Officer Major Captain Lieutenant Stenographer Clerk Typist Laborer II Sergeant Patrol Officer Communications Operator II Communications Operator I Humane Officer Parking Enforcement Attendants
TOTAL ACTIVITIES: PUBLIC WORKS ADMIN. TRAFFIC SIGNALS ENGINEERING PROPERlY MAINTENANCE PUBLIC LIGHTING VEHICLE MAINTENANCE TRANSIT SANITARY SEWER MAINTENANCE STREET M & 0 STORM SEWER MAINTENANCE SNOW REMOVAL SENIOR CENTER TRAFFIC MARKINGS & SIGNS MALL MAINTENANCE RIVERFRONT MAINTENANCE APPLE TREES MUSEUM AUDITORIUM PORT OF BURLINGTON PARKING M & 0 BRIDGE LIGHTING CINHALL MAINTENANCE DEPOT PUBLIC WORKS BLDG.
Personnel $ 2,485,179 $ 2,640,578 $ 2,794,498 $ 2,717,340 $ 2,893,008 Contractual $ 1,186,871 $ 1,178,775 $ 1,002,900 $ 1,010,600 $ 1,003,300 Commodities $ 706,556 $ 807,392 $ 839,650 $ 813,700 $ 796,300 Capital Equipment $ 312,138 $ 440,329 $ 245,150 $ 244,400 $ 281,000 Capital Improvements $ - $ - $ - $ - $ - TOTAL $ 4,690,744 $ 5,067,074 $ 4,882,<98 $ 4,786,040 $ 4,973,608
Public Works Director Secretary Administrative Assistant to Public Works Director Civil Engineer City Engineer Engineer Intern Engineer Technician II Engineer Technician Laborer Ill Laborer II Temporary StagelMarketing Mgr. ClerWypist Bus Driver Lead Bus Driver Computer Specialist - - $ - $ - - $ - $ - $ personnel $ - $ - $ - $ - $ - $ - $ - - $ - $ - $ $ - $ - $ - $ - $ - $ - $ Capital Equipment - $ - $ capital Improvements $ - $ - - $ - $ $ - $ I TOTAL
17 17 17 street/Sewer Maintenance Worker 1 1 1 1 1 1 0.35 0.35 0.35 0 Meter Repair Person 0 0 1 parking Enforcement Attendant 1 I 2 2 2 1 1 1 1 1 1 1 1 1 propew Maintenance Lead Person 1 1 1 2 2 2 0 0.75 0.75 part Time custodian 56.55 59.95 59.95 ACTIVITIES: WASTEWATER TREATMENT ADMINISTRATION WASTEWATER TREATMENT OPERATION SOLID WASTE MANAGEMENT
Personnel Contractual Commodities Capital Equipment Capital Improvements
TOTAL
WWTF Administration Secretary WWTF Operator Laboratory Technician Maintenance Foreman WWTF Maintenance Mechanic Maint. & Operation Mechanic Electrician Laborer Laboratory Superintendent/ Pretreatment Coordinator Maintenance & Operation Mech Solid Waste Foreman Refuse Truck Driver Refuse Driver II
TOTAL ..I $3.;: :-.-., .,~.~~<~..-:.;?.'~c?~;~~i.'.; ,..;;!?3**T: . ,,,,,,.,,.,..,..., . . ^,... '..1..*?,,I .' *.,.,r,-.-.,-: . :: . ~ . . . , ,. . , , . ,. , . . , . . . : ' ' ',...... pR.,. p.: : : . , . .. :,. - > '. . .." ' ..' ...... , , .. ,fv. 6 . , ,",.,,, *+.,, ;;,?&:_.,..,.,..,.-,.,, "*; >,,,-"".,,.,.,,..; ,, +,,..... :,*,,, i.... ., . .:. ..&.,,,;;: ,. .,. ,-..: .>...... !.. ..,-: h.. .. : .... .*....;-'.:'. -.:..::..:..:. ! U1 ACTIVITIES: R.S.V.P.
- Personnel $ 50,840 $ 52,143 $ 55,202 $ 55,200 $ 1 Conh,.l $ 7,439 $ 8,447 5 8,360 $ 8,400 $ 10,000 Commodities 5 285 $ 579 $ 280 $ 250 $ - Capital Equipment $ - $ - $ - $ - $ - Capital Improvements $ - $ - 5 - $ - $ -
R.S.V.P. Director - -
ACTIVITIES:
Personnel $ 32,230 $ 32,577 $ 33,024 $ 33,020 $ 33,714 Contractual $ 17,979 $ 18,009 $ 19,270 $ 19,250 $ 19,270 Commodities $ 582 $ 1,348 $ 750 $ 700 $ 750 Capital Equipment $ - $ - $ - $ - $ Capital Improvements $ - $ - $ - $ - $
TOTAL $ 50,791 $ 51,934 $ 53,044 $ 52,970 $ 53,734
Mayor Ci Council
TOTAL CITY CLERK ADMINISTRATION 0 AcT1v'T'Es:
Personnel $ 91,749 $ 96,400 $ 102,624 $ 101,500 $ 95,937 $ 43,824 $ 44,303 $ 50,480 $ 50,400 $ 31,190 Commodities $ 5,170 $ 3,606 $ 7,950 $ 7,900 $ 7,950 Capital Equipment $ 4,873 $ 7,445 $ - $ - $ - Cap!. impmuernants $ - $ - $ - $ - $ -
TOTAL $ 145,616 $ 151,754 $ 161,054 $ 159,800 $ 135,077
i .Y City Clerk Computer Specialist [I Ciermypist TOTAL
U
GENERAL FUND
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 0 specifically accounted for elsewhere. Services within the General Fund include police and fie protection, ambulance, library, parks, transit, engineering, auditorium, inspections, and general administration. The General Fund is the primary source of appropriations to fund cost of n providing these services. Consequently, considerable importance is placed upon the fund's financial condition. The City Council's and sta£f's objective is to maintain an acceptable level 0 of service for its citizens within the kitations of revenue sources which are available to support these activities. Beginning fiscal year 1999-2000, the City Council established the goal of budgeting only 99.5% of anticipated General Fund revenues. Forty percent (40%) of General 0 Fund revenues are derived from property taxes with the balance coming from a variety of se~cesincluding user fees, charges for services, state aid, and trade licenses and permits. 0 II
GENERAL FUND
FUND BALANCE SUMMARY
BEGINNINGBALANCE JULY I $ 1,202,115 $ 1,263,108 $ 1,514,181 $ 1,248,854 $ 1,317,273
Revenues $ 9,495,311 $ 9,422,305 $ 9,528,001 $ 9,556,235 $ 9,746,693
0 Transfers In $ 3,371,450 $ 3,696,457 $ 3,807,495 $ 3,869,595 $ 3,996,715 1 Total Available $ 14,068,876 $ 14,381,870 $ 14,849,677 $ 14,674,684 $ 75,060,681
I Expenditures $ 11,942,408 $ 12,228,512 $ 12,355,473 $ 12,445,904 $ 12,881,794
Transfer, $ 863,360 $ 904,504 $ 911,507 $ 911,507 $ 792,155
ENDING BAUNCEJUNEJD $ 1,263,108 $ 1,248,854 $ 1,582,697 $ 1,317,273 $ 4,386,732
INCREASE(DECREASE) I [I IN FUND BALANCE $ 60,993 $ (14,254) $ 68,516 $ 68,419 $ 69,459 GENERAL FUND
REVENUE DETAIL SUMMARY
PROPERTY TAXES General ($8.10) $ 4,766,337 $ 4,389,883 $ 4,448,499 $ 4,400,000 $ 4,481,810 Transit $ 238,243 $ 219,494 $ 222,425 $ 220,000 $ 224,091 Tort Liability $ 230,399 $ 218,794 $ 219,190 $ 215,000 $ 223,692 Library $ 158,828 $ 146,329 $ 148,283 $ 147,500 $ 149,394 Emergency $ 157,769 $ 146,329 $ 148,283 $ 147,500 $ 149,394 Civic Center $ 79,414 $ 73,165 $ 74,142 $ 74,000 $ 74,697 Ag Land $ 5.248 $ 6,405 $ 6,583 $ 6,583 $ 7,033
TOTAL PROPERTY TAX $ 5,636,238 $ 5,200,399 $ 5,267,405 $ 5,210,583 $ 5,310,111
NON PROPERTY TAX Mobile Home Tax $ 4,998 $ 4,928 $ 6,000 $ 4,750 $ 5,800 Bank Franchise Tax $ 62,998 $ 58,197 $ 66.000 $ 66,000 $ 63,162 HotelIMotel Tax $ 346,385 $ 333,304 $ 335,000 $ 325.000 $ 325,000 Riverboat Gambling $ 258,446 $ 204,561 $ 260,000 $ 259,455 $ 260,000 Utility Replacement Tax $ 257,081 $ 259,455 $ 259,717 $ 268,034
TOTAL NON PROPERTYTAX $ 672,827 $ 858,071 $ 926,455 $ 914,922 $ 921.996
LICENSES Dog and Cat Cab Driver Pawn Shop Photo Solicitors Auctioneers Electrical Contractor Electrical Journeyman Electrical Apprentice Plumbing Master Plumbing Journeyman Plumbing Apprentice
TOTAL LICENSE
PERMITS Beer Cigarette Fire Building , ?' C...... ,,.,,V. .,- . %. 7. ,,"+?..'"..-.," .% . 6. -.;. ,:li,2:,~c3ar"~riiIfIfi,..nw.''.-rn.'? I ' . . ... ,.. ,." .,*.* , .,...... , . ,.. c i ,.:.- l.y: :-. .1999:2000::..' .; ,2p00200di; .:.. ~00~200~~~:~..2~b~-2062:.::;,:201)2;ZOO?+5 ,, , , . <.r..,?;.,. ,\IC.~.'., ' '.: - ,.::.':j,,. ..-.. ..., : ...... ;!,!' . .*. .- 9 ~g+~.j$i;.~~~l~q7~~ p~'spos.~~z :. -. .%?, .... ; ;n .;:":!~~..ir:&~.:.&..1: ....C#l w,...... ,,; ...... ":...~i~!.&...... , ...... -- ..' .. . Electrical S 5.180 $ 7,721 S 9,500 $ 8,903 $ 8.000 Plumbing Mechanical Sewer Zoning Housing Massage Parlor Sign Demolition Miscellaneous Open Burning Fire Inspection
TOTAL
SERVICE CHARGES Police Reports Ambulance CATV Franchise Engineering Charges Bus Deposits Bus Charter Library Fines Library-County Wide Park Pool Admissions Park Pool Season Passes Park Pool Lessons Communications Alarm Monitoring Animal Shelter Mall Maintenance Police Security Fire Reports HazMat Encroachment Agreements Computer Charges
TOTAL SERVICE CHARGES
MUNICIPAL COURT FINES
REVENUE USE PROPERTY Interest Park Rental Port Rental Auditorium, Otter Island Depot Rental Riverfront Shelter House $ 7,550 $ 8,258 $ 7,600 $ 8,468 $ 7,900 Pool Concession $ 12,427 $ 14,484 $ 13,500 $ 14,215 $ 14,200 Farm Land Rental $ 1,460 $ 1,460 $ 1,600 $ 22,840 $ 22,840 Gambling Boat Rental $ 108,000 $ 108,000 $ 108,000 $ 108,000 $ 108,000 Pool Rental $ 1,341 $ 1,524 $ 2,100 $ 1,525 $ 2,000
TOTAL REVENUE USE PROPERTY $ 273,258 $ 250,371 $ 264,900 $ 264,641 $ 290,340
MiSCELLANEOUS Scrap Sales $ Auctions $ Nuisance Tax $ Miscellaneous NOC $ Public Works Misc. $ Auditorium Miscellaneous $ Dare Contributions $ Auditorium Labor Reimburse. $ Pool Miscellaneous $
STATE SHARED Personal Property Tax Replacement $ 603,865 $ 602,102 $ 605,000 $ 605,000 $ 578,985 M & E Replacement $ 166,024 $ 346,409 $ 350,000 $ 440,000 $ 350,000
TOTAL STATE SHARED $ 769,889 $ 948,511 $ 955,000 $ 1,045,000 $ 928,985
GRANTS Transit Assistance UMTA Section 18 Bus Capital Grant Cops Grant RSVP Narcotics Control Traffic Control Housing Grant GREAT Grant
TOTAL GRANTS $ 453,865 $ 415,774 $ 297,551 $ 339,350 $ 356,431
NON REVENUE RECEIPTS Refunds $ 1,533 $ 5,378 $ 8,000 $ 7,500 $ 8,000 Reimbursements $ 27,077$ 11,831 $ 25,000$ 26,000$ 25,000 i~#p:#@f~j~@@~@@~#~##@~~~~&!~~f!4~f~!4@2@l#, 4 3,000 Damages $ 226 $ 26,800 $ 3,000 $ 2,610 $ 1,250 Bus Advertising $ 375 $ 830 $ 3,500 $ 1,500 $ Bus Miscellaneous $ 1,420 $ - $ 1,250 $ 1,925 $ 2,500 Airport Fire $ - $ 7,500 $ 9,000 $ 7,500 $ 7,330
TOTAL $ 30,631 $ 52,339 $ 49,750 $ 47,035 $ 47,250
TRANSFERS IN $ 3,371,450 $ 3,696,457 $ 3,307,495 $ 3,869,595 $ 3,996,715
TOTAL $ 12,866,761 $ 13,118,762 $ 13,335,496 $ 13,425,830 $ 13,743,408 GENERAL FIRE & DISASTER ADMINISTRATION
Personnel Services $ 247,375 $ 233,970 $ 232.400 $ 232,400 $ 246.084 5.89% Contractual Services $ 11,45'$ 13,336 $ 10,250 $ 10,100 $ 10.250 0.Wh Commodities $ 3,299 5 3,249 $ 5,700 $ 4,500 $ 5,700 0.00% Capital Equipment $ 16.900 $ 17,318 $ 2,600 $ 2,600 $ -100.00% Capital Improvement $ - $ - $ - $ - $
TOTAL $ 279,031 $ 267,W3 $ 250,950 $ 249,600 5 262,034 4.42%
General Fund Fire Reports
TOTAL
POSITION
Fire Chief Deputy Fire Chief Deputy Fire ChiefiTraining Oflicsr Secretary
. rp7:-,--"":.5--,: . <., .-, . !;Y' "mA"r.K !%:v. ~~?::;T::'
GENERAL 7 -1 FIRE CONTROL
Personnel Services $ 1,814,348 $ 1,910,486 $ 1,951,002 $ 1,975,000 $ 2,048,388 -4.99% Conhactual Services $ 164,570 $ 94,129 $ 69,350 $ 70,000 $ 69,350 0.00% Commodities $ 40.568 $ 62.602 $ 63,196 $ 63,000 $ 62.296 -1.42% Capital Equipment 5 5,973 $ 9.545 $ 7,100 $ 7,000 $ 40,000 463.38% r/l Capitai Improvement $ 5
General Fund $ 2,025,459 $ 2,076,762 $ 2,090,648 $ 2,115,000 $ 220,034
. .. .., ,.* ' ..'kt s .. ..--- , , . . : ' '* "' :,;,::.< ., ,, ,,(,'.$ ,.!, ;,;-:T<',-,:.;y;<.,:.;:.; :::..; ;:;. * ..,: ..:, +?:;':':'' ...... - ;.. '..": '. ...'..:t:.>::8. iPERs*hlNi~.S-e,fi~"b~~E':J, , . ' ; : . , . ,. . . . .,, . . ..", ..,,, . . r%.:.,:r , ;. :'!.,. ..:.: sqoozoon ,. ..::.:.;2001-~002: .'.~,...'2002~2003:., ,, i. S&&- ., ;.: .::.:: ;:;i c,,:;;., $.;;-. .. ., .. . . , .,.: ,. . . .. , f:>:.c,;'...j , :,. *, ,,;i, .', . *cr"&>.!:Li.:; p~op~~~b..;:.,;:.:~NC.E' ;:,,,;.: ' \.,: ud- 'The Fire Control activity provides fire suppression as well as rescue services primarily within the City Iimks of Burlington. Costs associated with this activity indude maintenance and replacement of equipment necessary to carp out the mission of the department. Firefighters assigned to Fire Control also respond to hazardous materials incidents and provide Airport Fire Control steffing. GENERAL FIRE PREVENTION BUREAU 1001-1100-1103 Personnel Services $ 58,307 $ 81,208 $ 63,386 $ 63,380 $ 66.561 5.01% Contractual Services $ 3,600 $ 3.884 $ 6,265 $ 4,500 $ 6,265 0.00% Commodities $ 1,650 $ 2,067 $ 3,070 $ 2,250 $ 3,070 0.00% Capital Equipment Capital Improvement TOTAL $ 63,557 $ 67,159 $ 72,721 $ 70,130 $ 75,896 4.37% General Fund $ 47,974 $ 57.887 $ 52,221 $ 55,033 $ 58,896 Fire Permits $ 15,583 $ 9,272 $ 15,500 $ 15,097 $ 15,50D Fire Inspection Fees 5 - $ - $ 1,500 $ - 5 1,500 Open Burning Permits $ - $ - $ 3,500 $ - $ - TOTAL $ 63.557 $ 67.159 $ 72,721 $ 70,130 $ 75.896 rpgw .* : POSITION Fire Marshall 1 1 1 34,015 - 49.913 The Fie Preventon Bureau conducts inspection of buildings for fire hazards and enforcement of life safety code. Activities also include the review of plans for new construotion or remodeling to assure compliance with fire codes. Additionally, public education presentations regarding iire safety are a function of ihe Bureau. GENEWL HP.ZARDO!JS MATERIALS TEAM Personnel Services $ 145.787 $ 183,153 $ 178,181 $ 178,000 $ 186,228 4.52% Contractual Services $ 6,981 $ 9.426 $ 7,250 5 7,000 $ 7,250 0.00% Commodities 5 7,304 $ 7,587 $ 11,775 $ 9.000 $ 11.775 0.00% Capital Equipment $ 4,000 $ - $ - $ - Capital improvement 5 $ ' TOTAL $ 160,072 $ 204,166 $ 197,206 $ 194,000 $ 205,253 4.W% HazMat Reimbursement $ 3,721 $ 8,109 $ 3,500 $ 6,288 $ 8,500 Countywide Tax Levy $ 30,000 $ 30.000 $ 30,OW $ 30,000 5 30,000 General Fund $ 126,351 $ 166,057 $ 163,760 $ 157,712 $ 166,753 TOTAL $ 160,072 $ 204,166 $ 197,260 $ 194,000 5 205,253 ...... -...... ,,, :.. ,,.,...... ,:.;; ,...... ! ;:.:, :...... , .,.;.,,< .. .,,,...... -.,: ., ,..>...... 7; r... ,, ,' ,, .... , ',, ! ...... if-- ,P.ER~~N~E~SC;HED~'.:.- ' .; ',:",.: . , . : :.:. : ? ;,: ...... , : . ,-... %...... -...--.- .... -.< ...... ,. : . , ,2p~@4dol;:: .*... ;.,, i"2qojaorj~j: ':;';2$o~?y3 ,, s~+Ry'..!, :-, .?:..':.:?: -.. I. . :.:;-. .: $. ,,>.,, . .', :;.:,...~~T~~~.:.. ::, :;AC,TWAC i:':'."P~app~~~:,.! . ~p~~~':.~'~'..+ .'::.;:::: ,,; ,,; i ..,...:. r ... ., .! ..... L..-- .~..* .L..-<.. -&.--.. POSITION I U Fire Captain ...Y"Y...I"... I.w "I( . l)~pfl~~~g&~~~~~j~~~~qg~g~$&~gj~jj#$~g~~f;~gj##jj@@gg#~f#j#~@~~~##gg~~ig@L~#~~@iaaa,,4 . -, The Hazardous materials Team was created in response to an unfunded federal mandaterequiring 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. GENERAL DISASTER CONTROL Personnel Services Contraatual Services $ 31,818 5 31,475 $ 32,773 $ 32,773 $ 32,773 0.00% Commodiies Capital Equipment Capital Improvement TOTAL 5 31,818 $ 31,475 $ 32,773 $ 32,773 $ 32,773 0.00% General Fund $ 31.818 $ 31.475 $ 32,773 $ 32,773 $ 32,773 NO PERSONNEL ASSIGNED TO THIS ACTIVITY This activity reflects the City's annual contribution to the Des Moines County Emergency Management Agwcy. This agency provides overall coordination of disaster services w'hin the County. J GENERAL 1 AIRPORT FIRE CONTROL Personnel Services $ - $ Contractual Services 5 6,824 $ 3,128 $ 6.325 $ 3,500 5 6,325 0.00% Commodiiies 5 11.5365 5,109 $ 7,850 $ 5,250 $ 7,850 0.00% Capital Equipment n Capital improvement TOTAL $ 18,360 $ 9,743 $ 14,175 $ 8,750 $ 14,175 0.00% Reimbursements General Fund IU NO PERSONNEL ASSIGNED TO THIS ACTIVITY This account reflects the cost of maintaining the Airport Fire Station end 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 Authorii, 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. GENERAL AMBULANCE Personnel Services $ 337.886 $ 344.754 $ 352,050 $ 352,000 $ 369.160 4.86% Contractual Services $ 91.211 $ 92,455 $ 64,000 $ 75,000 $ 64,000 0.00% Commodities $ 20,719 $ . 27,106 $ 28.800 $ 28,800 $ 28,800 0.00% Capital Equipment $ - $ 10,010 $ 6.900 $ 6.600 $ Capital Improvement TOTAL $ 449,816 $ 474,325 $ 451,750 $ 462,400 f 461,980 2.26% Service Charges Subsidies General Fund TOTAL $ 458,302 $ 494,452 $ 451,750 $ 478,096 $ 500,000 Firefighter 6 6 6 31,860 - 36,626 The Ambulance activity reflects the provision of emergency ambuiance service to the citizens of Buriington and southern Des Moines County by the Burlington Fire Department. Besides the transport of ill or injured individuals to Burlinghn Medical Center, the service also provides emergency transfer services to teriiary care facilities. J GENERAL 1 LAW ENFORCEMENT Personnel Services $ 223,139 $ 203,646 $ 217,972 $ 217,970 $ 228.267 4.72% Contractual Services 5 74,344 $ 64.846 $ 68,025 $ 68,000 $ 68,025 0.00% Commodities $ 5.371 5 9,676 $ 8,500 $ 9.000 $ 8,500 0.00% Capital Equipment 5 - $ 2,889 $ 2,000 $ 2,000 5 1,900 Capital Improvement $ - 5 - $ - $ - $ 0.00% TOTAL $ 302,854 $ 281,057 $ 296,497 $ 296,970 $ 306,692 3.44% *.."" f ,-..*...- ~ *.'.-..--..-.--...-v. "':"..,--., .<: .%....,. ..,,.c... , -.-;.- *?.~.,,,..... >,..Gyv..~..v.,,,~-?*.w ..,, ~ .w...,v.4.s:,....>;: :.T.*?A.,7:" -..,;< .*---.a . > .\ I , POSITION I. U Police Chief Fiscal Oficer/Compuier Coordinator Major u "."*qv,.,,i+q ,,, #(,,+I',b,,,q@,~~~~$~&~~$#~~#~~i;~f~@~~+vf~[@#~~j$p?~$~~~~~#$@$L~!~,,+@?!~f~$!!'B~~~~~~$$@@f&~#~J~ ~g,~#&~&~#@j&g~dj~$#ririAi4.d&,; 9 :.::i fb $!l(jg2i$:,!',!),)b2 ,'.hv&,k,,,,J,beda i. tl.L*i.&; ,J Personnel Services $ 224,788 $ 237,263 $ 272,433 $ 272,430 $ 278,147 2.10% Coninctual Services $ 27,738 $ 28,975 $ 15.470 $ 15,450 $ 15,470 0.00% Commodities $ 9.130 $ 10,861 $ 18,650 $ 18.600 $ 18,690 0.21 % Capital Equipment $ 7,827 $ 1,806 $ - $ - $ Capitai Improvement $ - $ - $ - $ - $ TOTAL $ 269,483 $ 278,905 $ 306,553 $ 306,480 $ 312,307 1.88% Police Report Sales $ 7.240 $ 7,375 $ 7,950 $ 7,774 $ 7,850 General Fund $ 262,243 $ 271,530 $ 298,603 $ 298.706 8 304.457 TOTAL $ 269,483 $ 278,905 $ 306,553 $ 306,480 $ 312,307 POSITION Lieutenant Stenographer ClerWypist Laborer II pz. d%~ The Records and Planning Division provides clerical support to the Poiice 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 atthe Police Department. The activity also includes building maintenance expenses for the poiics facility. GENERAL PATROL Personnel Services 5 1,754,725 5 1,808,282 5 1,825,458 $ 1,810.DDD 5 1.913.686 4.83% Contractual Services $ 95,932 $ 63,171 5 48,820 $ 50,000 $ 53,820 10.24% Commodities $ 35,917 $ 49,616 5 46,580 5 46,000 5 46.580 0.00% Capital Equipment $ 115,894 5 105,884 5 132,575 $ 180.000 $ 96,500 -27.21 % Capital Improvement $ - $ - 5 - $ - $ TOTAL $ 2,002,468 $ 2,026,953 $ 2,053,433 $ 2,086,000 $ 2,110,586 2.78% Fines $ 66,445 5 34,830 5 69,500 $ 48,500 $ 67,500 461,800 Sales Tax $ 405,554 5 374,342 $ 478,942 $ 478,942 $ General Fund $ 1,530,469 $ 1,565,026 5 1,504,991 5 1,508,558 $ 1,581,286 Grants $ 52,755 $ 50,000 TOTAL $ 2,002,468 $ 2,026.95i $ 2,053,433 $ 2,086,000 $ 2,110,586 ...... , .,.-,...... ,,..,, ...; ..: .?; ,,;,:.,,. .., .... -2... ,?...W...... ;...... 0 .ps~~s~~~~~,sc~@~u&-$..'.,:-.:. ., ;: ,, : ..?::?...... c.;7,,. ..:... ,. -. %.,yX.:,... :* _ ",.&.-__.-... - -. , ... ,.., : ,..<,. ". : ' ! 5. ::: i..'.../.. :.i..,;.:'. 5, ...... i 200d-jocfj 4 . :, .:2001-200?-;':. .;;,200?:@03 ?'. ....SAaRY . j,:',r--;. t :.*'';.:.., . .<:::: :Ii...... ,. 1.:. .... " . , . . :.,=.i- '...... '..," ..;.?:.:..'11~.. e...... ~qtin~,. ..' .:I...... :~~~~~SED~~~PR~~E,S~D~<,:~. _i:ii!w~~E;:, Captain Patrol Offlcer Major Sergeant Lieutenant ,,". .m..l.nn ( ,, , ?]!$ Ppp~~4p$~p$j;po~@(~$;:,;i$&j#$!$~.$bK~~$t#;!,:~~~$~~{~ff~f~!~@f~~~#~@@b$?,~~#~~j~~,&~~j$#~flFQ.,,*~d##,-,,<&~3ibU~<;q~, ~~$,~@@~~~#~&t~l.',!,"~~'-,,,,)! p;~o,,r,l iJ,/,! ,$?[(,,>: f,!sv#3$j 'Chl$>a'~l,,,:,,' L,,* ""@ 'J','~!::~~t!~~$,l':''~~~ ~~~~~~~~ The Police Patrol activity reflects the cost af maintaining the public peace, suppressing crime, enforcing traffic and other City ordinances and State statutes and the periormance of related duties. GENERAL INVESTIGATION Personnel Se~ices $ 108,272 $ 120,086 $ 231,366 $ 270,000 $ 237.745 2.76% Contradual Services $ 10,330 $ 12.900 $ 10,350 $ 10.900 $ 11,350 &66% Commodities $ 5,293 $ 7,522 $ 6,820 $ 8,300 $ 7,920 16.13% Capital Equipment $ 13,377 $ 13,457 $ 15,000 $ 15,000 $ 13.850 -7.67% Capital lmprovement $ - $ - $ - $ - $ TOTAL $ 137,272 $ 153,965 $ 263,536 $ 304,200 $ 270,865 2.78% - General Fund gg$gg~mx%-@j&qgg POSITION Lieutenant Patrol Officer The investigation Division provides follow-up investigation of crimes that have taken place in the community including, but not iimiied to, homicide, burglary, robbery, and other serious crimes. GENERAL 1 COMMUNICATIONS -.,, ".. .-.,...... -.,. ..;.li ,< :., , .. <. ; ...... , .. ., . .'. , ,;;, ...'. - "". "-.. ' 'V". :;,ri "- . .';.: ..,> kd 'j:. , *.7>-qP&,-.?? 7,. ,~~p~~p~,~@~.~&,~&,~,.:?-~'..;~~.~,,'.- J..:\.-.'.:.,':,, .-:, ..,, :;i+,7;:,'r,!j.,:':"!,.,.. .,<,!y$,. , .;:.*;!tp~j.;~;;f~;~::?l>:;;!yx.:.;:jg::':,;;! ... ;,:., :$~~.~~T$$;r~.;,:~l~~&t{&. ":..:' ;lssssooo.,,.,:,;;: ,,900j;zs62;;.~$jij2:o@~~zoo~:,: .:; zQOl~2~02~:~.::::>.~O~~~Q~:::~~~P~RGEFIT$. I . . ., P*C.W*~,.,..-.-'.a . ..:~,;.$~$g~q;~.,:~~;~i~gp~@;';~i~~~~~~~guL;-L~!?~~g~..:!:::~~~&~qQ Personnel Sewices 5 351,435 $ 378,797 $ 404,847 $ 404,850 $ 404,618 -0.06% Contiactual Services 5 37,917 $ 40,439 $ 22,280 $ 22,300 $ 22,280 0.00% Commodities $ 3,527 5 3,987 5 2,400 $ 2,200 $ 2,400 0.00% Capital Equipment 5 - 5 1,338 5 1,800 $ 1,800 $ -100.00% Capital Improvement $ - 5 - 5 - 5 - $ - TOTAL $ 392,879 $ 424,561 $ 431,327 $ 431,150 5 429,298 -0.47% Communicaticn Fees $ 136,378 $ 143,835 5 150,OOO $ 153,406 $ 158,500 Alarm Fees 5 7,000 $ 3,360 $ 7,500 $ 7,090 5 7,300 General Fund 5 249.501 $ 271,366 5 273,827 5 270.654 5 263.498 Grants 5 392,879 $ 424,561 $ 431,327 5 431,150 $ 429,298 I I I POSITION I'I u Communications Operator Communications Operator II Part Time Communications Operator The Communications actlvty reflects the provision of communication sewices 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 CRIME PREVENTION Personnel Services Contractual Services $ 41,530 5 2,521 $ 3,420 $ 2,500 $ 3,420 0.00% Commodities $ 10.672 $ 8,524 $ 11,100 $ 8.500 $ 11,100 0.00% Capital Equipment $ - $ 644 $ - $ - $ Cap'ht Improvement $ - 5 - $ - $ - $ - TOTAL $ 52,202 $ 11,689 $ 14,520 $ 11,000 $ 14,520 0.00% Contributions General Fund TOTAL POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY. The Crime Prevention activity reflects those expenditures made by the Police Department on Community Relatiis 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 ta these programs are reflected in the Patrol budget. I GENERAL 1 1 SECUR~TYGUARD OVERTIME ] 1001-1100-1207 , h u 17,500 191.67% 23.200 $ 22,738 6,000 5 personnel SeNiCeS $ 20,905 5 contractual Services 5 8 $ - 5 Commodities $ Capital Equipment $ - $ Capital Improvement 5 - $ 23,200 $ 17,500 191.67% $ 20,913 $ 22,738 6,000 $ POSITION / li ~ERsONNELASSIGNED TO THIS AcTIVIW while hired by third parties for secuiitY purposes' paid to police GENERAL SPECIAL INVESTIGATIONS Personnel Services $ 52,427 $ 48.593 $ 52,065 $ 53.000 $ 54,984 5.61 % 7 Contractual Services $ 18.121 $ $ - $ - $ Commodities $ - $ 175 $ - $ - $ Capital Equipment $ - $ Capital Improvement $ - 5 TOTAL $ 70,548 $ 48,775 $ 52,065 $ 53,000 $ 54,984 5.61 % Grants General Fund TOTAL &@$~~~~~~ POSITION Patrol Officer 1 1 1 27.600 - 36,700 GENERAL 1 BUILDING CODE ADMINISTFUTION Personnel Services $ 198,599 $ 201,596 $ 242.073 $ 225,000 $ 251,967 4.09% Contractual Sewices $ 29,523 $ 52,884 $ 43,850 $ 44,000 $ 45,850 4.56% 1 Commodities $ 2,980 $ 5,494 $ 10,350 $ 6,000 $ 9,650 -6.76% Capital Equipment $ 4,561 $ 4,012 $ - $ - $ n Capitai improvement ' TOTAL $ 235,663 $ 263,986 5 296,273 $ 275,000 $ 307,467 3.78% Permit Fees Licenses General Fund '3 .'?"', "'" "" ..... w. ..PE dsbNj;lgL: ...... "" ...... :...... -. ,...... ,.,: '>:,:7',;:.y,,,.L "':.-:-'-i:.",V'^..i 1 & SGMfD,JEE:: ; ..:. ,;, .. 7;2.;;w.;. ,,;. .!.,':...... ; . ..> ...... :: ...... ;. :, >?::.,:'.',,:'...... * ..."..." ...-....-..A... 2 ...... &...... '.< ;.;..-:.,, ...... i- .... , .. ;; -. ., 7.:! . '1 .: .? :, . 2~00~2~0~':;!$.:, .2'00~~3~02< :pf.,!;2002dD03 s.:.:,? :::~A~+RY;:'... ;!;:. ,,.: ;!:$iY .:.'.:. . :.: :',:.: ,::b;dyuA~;:,:, !". .:: ,hCTU& ... ,pkopos~~!..'.::~~~GE,~.,::;;~. ., ....?.. :...... _..L...!!.,._..," ...._.122..r ...... >..-l.' -.-.-...... 1:- ,.L.J- r POSITION I City Code Inspector Chief Code Inspector 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 U licensing, as well as nuisance enforcement functions. GENERAL PUBLIC LIGHTING ADMINISTRATION 1001-1300-1311 Personnsi Services $ Contradual Services $ 220,582 $ 228,364 $ 216,000 $ 215,000 $ 21 6.000 0.00% Commodities $ 7,198 $ 13,243 $ 9,100 $ 9,000 $ 9.400 3.30% Capital Equipment $ 8,856 $ $ Capital Improvement TOTAL $ 236,636 $ 241,607 $ 225,100 $ 224,000 $ 225,400 0.13% Road Use Tax General Fund TOTAL POSITION NO PERSONNEL ASSIGNED TO THIS ACTlViN Public Lighting Administration reflects the cost of street lighting including utility cost as weli as maintenance and repairs. Street lights covered include those owned and maintained by the City, as well as those owned and maintenance by Ailianm utiiities. 1 GENERAL 1 COMMUNITY PROTECTION CONTINGENCY personnel Services - $ 25,000 0.00% $ - $ 25,000 $ n Contradual Services Commodities Capital Equipment Capital Improvement 25,000 $ - $ 25,000 0.00% S - $ - $ 10 General Fund POSITION NoPE,,ONNEL ASSIGNED TO THISAC~IVIN~ are necessary to continue the ~iterr~p'pen"" Of lhe COmmunlw I I hnds lor unexpBck d, unbudgeted I protection Program GENERAL ANIMAL CONTROL Personnel Services $ 22,383 $ 24.056 $ 26,084 $ 26,086 $ 28.255 8.32% Contractual Servioes $ 24,085 $ 29,941 $ 25,074 $ 25.000 $ 25,074 0.00% Commadities $ 10.129 $ 14,328 $ 9.900 S 9,900 $ 9,900 0.00% Capital Equipment $ 841 $ 27,837 8 - $ 4,500 Capital Improvement TOTAL $ 57,438 $ 96,162 $ 61,058 $ €4,986 $ 67,729 10.93% Licenses Animai Shelter General Fund TOTAL i-.- *P ".,, ~EEIKsggN,e_&~*&cl.!- POSITION Humane Officer-Part Time 1 I 1 13.09 - 14.58 The Animai Control activity providas the picking up of stray cats and dogs, maintenance of the Animal Control center and euthanasiation of unclaimed animals. The personnel Cost reflects the humane officer, during non-duty hours this function Is performed by police officers. GENERAL HUMAN RIGHTS COMMISSION Personnel Services Contractual Sewices $ 3,167 $ 1,813 $ 1,500 $ 1.250 $ 1,500 0.00% Commodiies $ 614 $ 19 $ 500 $ 500 $ 500 0.00% Capital Equipment $ - $ - $ Capitai Improvement Ln TOTAL $ 3,781 $ 1,832 $ 2,000 $ 1,750 $ 2,000 0.00% 0 General Fund I 1.. ' . ".,"_.' ..,... .*': , ... ,-. . ... ' .., ,....,... : . ,.,. ."% ...... -:--"'".+ ' ' ...... -...... ,...... - .; ,r;. , '::;;;:~~';.:,;;'.>! :.., :: ' lp,g~$o~~~tSCHEDULE:, . .:;. ": :!?. {.:I:: ,.;:::;L.,...;;... -.,.;,;,: ,r:.: ;.,I:;.; .,:. :,..:,.? >,. ::>.,:....:;:: ;,.., ,:y.:..':::3t .. ,...... -____..-.-.,. --.?..I---- .,".. , ~...>- . i ... ;... ..,:.. ,,, :>,,.,; :, , . . c:.:- ,,,.,, ;,!,' ': zoo+y(j613 ..;;.- 2001f2002 i.!:!;.:'~i~d23?3 :. ;:~'.;;s&ARY.; :.;.:-.: . : ,,... .; c,. . .; ",,'.^"'.'. .;;; ',;,.,...... i.r.:. .. , .... ,.::f2!::.:$,!-:,.-:..- .*... .$j~@~j:.,i i..t A~TUAV.~'.-?:'l..h. : ' @~,oPP_sE~.::~'_.';., ;FIA~GE;.~ ->;y2j.il..:. I'I POSITION NO PERSONNEL ASSIGNED TO THIS ACTiVlN I U ."' .,.~.,. "' ., " . .-;.:, "!':f.:,; "' '. '." ,' .".:'T'"""' ,...... ,....., ...",. ,.Ty,. ., ,,I:^..i ,*.". ,,,,3 ';; ,,.. ,,r..r:"r,, " ,, , , ,, ...... ~ - "...... ,.. % ,. : _ ,;. . :. I ... , .. .. . : ., ., . .y:P'; ~&JGTION~-'.,.: i) ;.'. ::. < :. . :..:...... 212.. ,,,:,.lrrd ;>-.<. <% :- .,, -.: ,,...... :..i. .. ..:. -..I J.. . .;: '. : 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. GENERAL POTTER'S FIELD Personnel Services Contractual Sewices $ 1,ffiO $ 1.050 $ 1.050 $ 1,050 $ 1,050 0.00% Commodities Capital Equipment Capital Improvement TOTAL $ 1,050 $ 1,050 $ 1,050 $ 1,050 $ 1,050 0.oo'Yo General Fund $ 1,050 $ 1.050 $ 1,050 $ 1,050 $ 1,050 tfg@BqW% POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY'. The Potter's Field expense reflects ttk annual payment to Aspen Grove Cemetery for maintaining the City-owned Potter's Field. Potter's Field provides burial plots for indigent individuals. I GENERAL I AODlTORlUM '"'5Oc-I" . Personnel Services $ 161,369 $ 175,829 $ 180,287 $ 180,300 $ 195,046 8.19% Contractual Services $ 69,352 $ 56,486 $ 56,600 $ 56,500 $ 60,000 6.01% $ 36,355 $ 42,286 $ 38,800 $ 38,500 5 37,600 -3.09% -1 Commodities Capital Equipment $ 13,565 $ 8,553 $ 6,500 $ 6,500 $ -1 00.00% Capital Improvement Fees n General Fund Ll TOTAL POSITION r~ Laborer Ill 1 1 1 27,227 - 30,326 Labor I1 2 2 2 25,750 - 28.538 Part Tme Laborer II 1 1 1 12.38 Casual Laborers 7.25 Temporary SiageIMarketing Manager 1 1 1 20,467 it [p~&~@@J~~&~&y~#p&g&v#~$g{@~~@jg~~jg$jj~##jg;@~;j#Jj@$gjfgjg##~j~~#p#&#~~@Jf#~#j~@#~&@ .,iUi* I" The Auditorium account reflects the cost of maintenance and operation of Burlington Memorial Auditorium. the City owned auditorium constrmted in the 1930's consists of a main arena, banquet space, kitchen facilities, and Dffice areas. The auditorium is utilized for concerts I I banquets, trade shows, reunions, and other events. APPLE TREES MUSEUM 1001-1500-1502 Personnel Services S - $ $ - Contractual Services 5 10,958 $ 3,245 $ 3.400 $ 3,300 $ 3,400 0.00% Commodities 5 1,694 $ 3.103 $ 3,000 5 3,000 $ 2.800 -6.67% Capital Equipment 5 - $ - 5 Capital improvement TOTAL $ 12,652 $ 6,348 $ 6,400 $ 6,300 $ 6,200 -3.13% General Fund 0 5,823 $ 6,348 $ 6,400 $ 6,300 $ 6,200 rp;w~~~~~ L -." POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY Maintenance of the Apple Trees Mussurn located in Perkins Park. The Museum run by the Des Momes County Historical Society is a reflection of Burlington's past. GENERAL CONTRIBUTIONS-OTHERAGENCIES Personnel Services /I Contractual Services i_U Commodities Capital Equipment Capital Improvement LJ TOTAL 5 43,270 $ 20,000 $ 20,000 $ 20,000 $ 20,000 0.00% 0 General Fund I I POSITION I '' NO PERSONNEL ASSIGNED TO THIS ACTIVIN. I This account reflects the payment of City funds to other agencies, to provide arts and cultural activities, as well as downtown redevelopment. I 1 Downtown Partners $20,000 GENERAL WELCOME CENTER Personnel Servkes Contractual Services $ 37,227 $ 36.758 $ 42,250 $ 39,000 $ 42,250 0.00% Commodities $ 2,106 $ 4,054 $ 3.250 $ 3,200 $ 3.250 0.00% Capital Equipment $ 5,730 $ 2.380 $ Capital improvement TOTAL $ 45,063 $ 43,192 $ 45,500 $ 42,200 $ 45,500 0.00% Hotel/M&l Taw $ 45,063 $ 43,192 $ 45,500 $ 42,200 0 45,500 @LBm@-ju" POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVIN. . ~ Operation of the Port of Burlington Welcome Center. The Center is opemted by the BurlingtonNVest Burlington Area Convention and Tourism Bureau, but funded by the City of Burlingtan. The Center is a tourism information center providing infarmation to out of town visitors about Burlington and the State of Iowa. 1 GENERAL 3 LIBRARY Personnel SaM $ 783,606 $ 832,357 $ 881,601 $ 880,000 5 924,336 4.85% I Contractual Services 5 138,837 $ 180,173 $ 116,330 5 120,000 $ 115.330 -0.86% -5.19% Cornmndlles 5 235,825 $ 251,664 $ 246,525 5 246,000 $ 233.725 Capital Equipment 5 n Capital Improvement U TOTAL $ 1,158,268 $ 1,264,194 $ 1,244,456 $ 1,246,000 $ 1,273,391 2.33% Fines $ 37.288 $ 31,407 $ 32,5DD $ 31.604 $ 32,500 intergovernmental 5 69,500 5 70,500 5 69,500 $ 69.500 5 60,700 $ 135,004 $ 146,329 5 126,041 $ 126,041 $ 126,985 General Fund $ 916,476 $ 1,015,958 5 1,016,415 $ 1,008.855 5 1,033,206 I I ' POSITION 1 1 Director Senior Librarian Library Assistant Administrative Assistant Maintenance Worker Part Time 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 Des Moines County. GENERAL RSVP 1100-1 6MI-1609 Personnel Services $ 50,840 $ 52,143 $ 55,202 $ 55,200 5 -100.00% Contractual Services 5 7,439 $ 8,447 $ 8.360 $ 8.400 $ 10,000 19.62% Commodities 5 285 $ 579 $ 280 $ 250 5 - -100.00% Capital Equipment Capital Improvment TOTAL $ 58,564 $ 61,169 $ 63,842 $ 63,850 $ 10,000 -84.34% Grants General Fund TOTAL "..' .-..)?..'.Fi <..-*----'PkRSOMME POSITION R.S.V.P. Diredor 1 1 0 !@)&: The Retired Senior Voiunteer Program (RSVP) coordinates the volunteer activities of retirsd senior citizens to assist school, non-pr& organizations and government in a variety of activities. Commencing with iiscal year 2002-2003 the City will cease its sponsorship of the program, but will continue to fund the program with a contriblrtion to the new sponsor. - GENERAL 1 PARK MAINTENANCE 8 OPERATION 372,670 3.72% Personnel Services $ 341,453 $ 358,831 $ 359,298 $ 359,300 $ Contractual Services $ 92.665 $ 83,209 $ 104.650 5 104,000 $ 115,800 10.65% Commodities $ 73.942 $ 57.647 $ 66,025 $ 66,000 $ 73,225 10.90% n 4,100 $ 50,000 1119.51% Capital Equipment $ - $ 48,389 $ 4.100 $ Capital improvemant $ 33,507 $ $ 611,695 14.53% 0 TOTAL $ 541,547 $ 548,076 $ 534,073 $ 533,400 $ Reniai 1 ,General Fund I L! TOTAL I , ..- ... .., , ';'. ,‘.'.,,~.~~,,,~,.>;,~~:."~~~.,..~?,.:, ..;,,,.:.;*,.,,; , . . . . ,,, .,'.. ..; " : ,: ..,; .c , . ,. -,.-..,,>. .;.: ,-.:. . ,\.. .,, .,,. : ,.,;: . :.. ,7 ., .. .i ,". , . , .. . .P.ERS~N~EC~SEHE~ULE.~: .;. :, :.-,,.:;i, ...... : :. .. ,,. ..,. ::, : ,.. . :. , .. . ,...... : . . ,. . ,.. -,., .' \:; :,> A . . ...-_.._ _.._ _..* _ j_-..-. .-- --.:..;.; ,. . .'."' ' ..' i; , . .., ,., ., ,,. :. .;<: ~QO$:.$QI;. .;:,; ~~oy-zoopj. ,.,. ~on~-~oos~;.'..:(!.;S~!&?Y $T: zr:i.',,*,- ':.:i.:>x j, AC~T~;P;~f( '.,'.'. , @NG~... ?a:!<,,".-;n.:.L'.-r.. .:, $2.~ .,;. .;. G.: .. r;;:~~~,S~nL,...... %. .;..>:..:.. :. .,. . . .-,,..-.-.-I>..;.. PROPOS& ... ::.:f2G: I POSITION 10 r Park 8 Recreation Superintendent Parks Maintenance Mechanic r Temporary Laborer i Foreman 1.1 1.1 secretary FUII Time The Parks Department maintains the City-owned parks and recreational facilities and petforms reiated duties. The department maintains ten parks containing 350 acres of ground. In addition the parks & Recreation Superintendent oversees operations of the Flint Hills Golf Course, park swimming pool, and other recreational activities. GENERAL PARK SWIMMING POOL Personnel Services $ 40,619 $ 37,974 $ 28.829 $ 28,800 $ 29,080 0.87% Contractual Services $ 16,570 $ 16.784 $ 33,575 $ 33,500 $ 18,575 -44.68% CommMlies $ 21,342 $ 18,545 $ 25,900 $ 25.700 $ 23.425 -9.56% Capital Equipment Capital Improvement TOTAL $ 78,531 $ 73,303 $ 88,304 $ 88,000 $ 71,080 -19.51% Fees Concessions General Fund TOTAL ;pj&g~"Zip'3'&-@Jj~g?~ ,A . M . .. - POSITION Manager Assbtant Manager Lifeguards Operation and maintenance of the Clty-owned swimming pool in Dankwardt park. The pool is open from June-August to provide summer time swimming in a clean, safe environment. 1 CITYISCHOOL SWIMMING POOL 1 1001-160D-1613 Personnel Services Contractual Services $ 57.659 $ 5.289 $ - $ - $ Commodities Capita! Equipment n Capital Improvement U TOTAL General Fund 1 ,, . . , . ,,. . ,. . . ,, , , ; :, , ,,*...... ::.: .,,;:: >;.. :.;;. .... :. .:... r . . .. .' -I i..' . ,< .<2..::...*..- ; ,,:p,,.. ! . ,. .. . :. ::., I .. , , . .,. . , .:. . ;..:. ., .. . ..,.-. . .( ,, ...... -...... ~p~~p~~gii..~~~,~~u~~,i~I..-_...._1 _-. _ _ :,:::;. i:: :"., . . j...... ,..: .. : . ,.. . \;;:-i.:;.:..; ?',:!:*:!.,ioposm$, :I.;?:,:2@1:~002.'.~~.-.;,.:: 200~~2003:~-; ;::. .sA'LARY.!...'..':.:. . ;,: :' ?JC I .! . ,. ]" ....:!:.'" ,,.&% . . ., &T#4&;:,',;+. '..~R?PosE@.:~,.~wNGE~?.~.'.~:;<.:!:: ,:;:A. ,:;:A. '2;. % .:.fi~~i.&.:<:~~ A-,.uL.- .-. POSITION / U NO PERSONNEL ASSiGNtD TO THIS ACi!VVY. This account reflects the contrsctual cost of providing public swimming at the High School Swimming Pool. There are two contracts involved, one wYJIththe school system for providing for use of the facility, the second with YMCA providing for operation of public swimming. The pool is open year around to provide swimming recreation to the community. GENERAL SUMMER RECREATION 1001-1600-1607 Personnel Services Contractual Services $ 3,344 $ Commodities Capital Equipment Capital improvement TOTAL $ 3.364 $ - $ - $ - $ General Fund $ 3.344 $ POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY Expenses in this account reflects the expense of providing lighting at little league diamonds, softball diamonds and tennis courts in various locations around Burlington. > GENERAL I COMMUNITY FlELD Personnel Selvices Contractual Services 5 6,285 5 - 5 - 5 - $ Commodities 5 53 $ $ Capital Equipment ,Capital improvement TOTAL $ 6,338 $ - $ - $ - $ I! General Fund I * ..;...... i-..,- *.,; ., ..: .. ,,. . ,-: ,'..,,'.'i'.,.,' -.,".,\...<*,"'- '...I ..,". ..; .' ".. I":+,* . .' s .:..! ". -;.Th:Jj.j '~,\-;.>:;,{' .e.c I I 3:: ,: ,i . . ./ .. , :,., .... , .., ... .<':? j:;., ,:.,;.(,:il': .:;.i.r:::,:!;i A,. ;pg~s'~i;l~~~.~~~f,~u~~..:;." ..,;.;;., ... .i. i:'.'-. ( > ., , , Z." ..,:. , .i . ''.. . . - .. . ..;:.., : ,;.> !:.: " ...-.*.... ".-.---- -..---. * ..<::.; .. , . ,;.., .>.-% > . . . .: ,., .:, . . . ,',SiXMRv , :*.+. . - 1999.zooo;~ ,: 2O?p,ziJQl.; 4 ...,. :,' ?~0!;2002,.? . .;+'.. .; . !;, C.5 .\: ;?..:<::.,:.:<,;,;. . ... , 2.. ..?, ,,,...... ~..i I -' ACTUAV: ~~~;.-~~CJU;&~~~~:~:;~;~@&PO~&@;:~:~.,::&-N~~~.~.~-~;,.;L:::& tL2L{&<:,:',. >:x .&--A ...... : . POSITION l L' NO PERSONNEL ASSIGNED TO THIS ACTIVITY. The Commun'ty Field account reflects the cost of subsidizing the Burlington Baseball Association's operation at Community Field. The annual expense reflects payment made to BBA for maintenance of the City-owned facillty which is home for the Midwest League Class "A Afflliate ofthe Cincinnati Reds. For fiscal 1998-99 this expenditure has been transferred to the Hotel/Motel Tax fund. GENERAL RIVERFRONT MAINTENANCE & DEVELOPMENT Personnel Services Contractual Services $ 31,015 $ 39,995 $ 21,000 $ 20,000 $ 30,700 46.1go/@ Commodities $ 7,932 $ 2,936 $ 8.650 $ 8.600 $ 5,500 -36.42% Capital Equipment Capital Improvement TOTAL $ 38,947 $ 42,931 $ 29,650 $ 28,600 $ 36,200 22.09% Leases General Fund TOTAL POSITION NO PERSONNEL ASSIGNED TO THIS ACTRIITY. Cost of maintaining the boat docks located on the City's riverfront, this includes the annual cost of repairing, installing, and deaning debris from the docks. GENERAL d PORT OF BURLINGTON Personnel Setvices Contractual Setvices $ 21,167 $ 29.886 $ 20,600 $ 20,500 $ 16,600 -19.42% commodifies $ 5,729 $ 13,217 $ 10.200 $ 10,200 $ 9,500 -6.86% Capital Equipment $ $ Capital Improvement $ 26,896 $ 43,103 $ 30,800 $ 30,700 $ 26,100 -15.26% Rental Fees I n Gened Fund LA I TOTAL $ 26,896 $ 43,103 $ 30,800 $ 30,700 $ 26,100 I ...... '.., \.::' ...... <...... : , ...... -...... ".' . .., ...... ; .... > . 7.. , ),,>I! .i.-i-.. 1 p,jRso$j@~$...:: ...... ~~~...... I...... ,....- ..-.. -~..-...., i.." ...... ; .... b .. .'...i, "!:..: I. .. :.,... .. '.i x :' ... ;;:; ;, , ;,,, :$.?,. ">." y:;;):,;.- ... !...... ;,.l?do0;200i:~':..., 200$220~21;,- ,_:. ZOOZXOO~ :,: '!.:..'.%i%p~Y:, ,:v;::: . .:-.!;. ;:.!;';I . 1 ...I ... :; :; . , .!Ap ' " ' ...... '%,$ .: ' ,, : i : : ... !~NGE, A. .h ';. I ~.,!~i'>~:.' ...... (.....7..."S..."..." ..." ..-,., ..:...... : ...... ^..' ...... -.. .. ,.., ...... ; :," ;... rr .: . .r:.ri, . .r-q *rr,c<- .~...... , . ' . ~.,'(.!, .'-%,. ...I.. . ., . :.. . " ~UNC~!,O,o~::.:l_.~~~~ijj~~I:~~~.;i~::,,.,',;l....: ::. :. :... :...... ,a. :! :; ,s..~...r., ...... i:. .Y .... -.., :.-L. .: ..:.: Utilities and maintenance cost for the Port of Burlington building located on the riveifront. The port houses the Welcome Center, as well as Ll meeting faciliies and an open air pavilion. A large stage for oqdoor events is also available. I / L 1 MALL MAINTENANCE Personnel Services Contractual Services $ 40,121 $ 44,414 $ 38,500 $ 38,5[)0 $ 11.500 -70.13% Camties $ 3,892 $ 3,944 $ 4,700 $ 4,200 $ 3.000 -36.17% Capital Equipment Capital improvement TOTAL $ 44,013 $ 48,358 $ 43,200 $ 42,700 $ 14,500 -66.44% Reimbursements General Fund TOTAL 'R~#-@J@p~$,+.. -*-- I<.A" POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY Cost of cleaning and upkeep on the downtown Steamboat Walk Mall on Jefferson Street, extending from Front to Sixth Streets. A portion of the cost for appearance maintenance is reimbursed by the participating property owners. GENERAL 1 FORESTRY MAINTENANCE & OPERATION Personnel Services 5 129,892 $ 117,141 5 151.501 $ 135,000 $ 140,072 -7.54% -1.86% Contractual Services 5 56,050 5 48,993 5 52.885 5 52,500 $ 51,900 1 Commodities $ 4,833 $ 14,655 5 10,425 $ 10.400 $ 10,725 -2.88% Capital Equipment $ 24,313 5 - $ - 5 - $ - ,I Capital Improvement $ - $ - $ - $ - $ -5.92% TOTAL $ 215,088 $ 180,789 $ 214,811 $ 197,900 $ 202,097 General Fund U Forester Equipment Operatorhe Trimme1 Laborerilflree Trimmer U LaborerlTemporary The Forestry Department provides the removal of dead and dying trees on public land and in street right-of-ways and performs related duties. I ) GENERAL SENIOR CENTER Personnel Services Contractual Services $ 2,347 $ 2,036 $ 5,200 $ 5,200 $ 2.500 -51.92% Comrnodffies $ 908 $ 667 $ 2,200 $ i.000 $ 1,300 -40.91 % Capital Equipment $ 20,587 $ - $ 8,500 $ 8,500 $ Capital Improvement TOTAL $ 23,842 $ 2,703 $ 15,900 $ 14,700 $ 3,800 -76.10% General Fund $ 23,842 $ 2.703 $ 15,530 $ 14,700 $ 3,800 NO PERSONNEL ASSIGNED TO THIS ACTIVIW. Property Maintenance cost associated with the City's ownership of the Steamboat Senior Citizens Center located on Jeffarsm Street in downtown Burlington. The centar not only provides a gathering site for seniors, but also houses the Area Agency on Aging Concregate Meal Program. 1 GENERAL HUMAN DEVELOPMENT CONTINGENCY 1001-1710-1711 Personnel Services Contractual Services a Commodities Capital Equipment 1 Capital Improvement U TOTAL General Fund ...... <... : ...... 2. ,, , :." -*;. ;..: .'. "' . ,...... ,..T : ...;: ...... , :. ..:...... ,.;:.-", ,I P.eRsoFfri3Ei'p#oHE'-j"bE.. $ :<;+;:;:...;:',..I': .: :.;: .: ,.,,.I . , ...... -;,-,_;_ -..4; ,.,,.. ,; ...... ,: .:...... :'- . . , . : A.:...... i...... , ;,:.. . ~oor~~2qo.r..:,. . ..i,eoo?+opz!: :!-':,:.'$@$ociii. :. ....S~~WRY ... "i;:'..: . :i':h': :% a:'...'. a:'...'. " ' pa.;,. 1; ,.. :.>.;. '.,;a,., % * ,v , ...- .. l,.i.. ~.U.GP,O,SE&~;!; .::>-@N-GE,: ,.. ... c .. .'> ..:. ..'-'..'. i: ...... ".-- .. ,,&?tuU* ,,,, :-:;;:~::~,..:;~~~ POSITION 1 LJ NO PERSONNEL ASSIGNED TO THIS ACTIVIN. Provides funds for unexpected, unbudgeted expenses which are necessary to continue the uninterrupted operation of City government. This l.i account coven the Human Development Program of the General Fund. GENERAL CITY HALL Personnel Services $ 33,995 $ 35,434 $ 36,867 5 30,000 5 43,230 17.26% Contractual Services $ 66,792 $ 53,807 $ 15,700 $ 16,000 $ 22,300 42.04% Commodities 5 12,208 $ 16.286 $ 12,100 $ 12,000 $ 12.100 0.00% Capital Equipment $ - 5 $ Capital Improvement TOTAL $ 112,995 $ 105,507 $ 64,667 $ 58,000 $ 77,630 20.05% General Fund Laborer ll 1 1 1 25.750 -28,538 Proper& Maintenance and Operation expenses associated with the operation of City Hall including utilities, cleaning, and routine maintenance. 4.72% Personnel Services $ 295,152 $ 329,369 5 373,372 $ 373,350 5 390,982 Contractual Se~ices $ 15,452 5 20.655 $ 19,900 5 19,900 $ 20.500 3.02% 18,400 13.58% Cornrndies $ 9,576 5 10,769 $ 16,200 5 14.000 $ Capitri Equipment $ 7,734 5 - $ 16,400 $ 16,400 $ Capiial Improvement 0.94% TOTAL $ 327,914 $ 360,793 9 425,872 $ 423,650 $ 428,882 I General Fund Road Use Tax I TOTAL .'. ...; -...::;;. ,:: ;-,r. 'n.- . -r.irsx. ,. , ,. .." !;,~.'; :-'-!: . , :,,;;.: ..,.;: ,;!,...... ,..:I. 1. ..;.:.,;; ;.. :;. ..s.e-y;. !."..::;,;;,\;; . . i.: . ' ::-~NGK~; I i .hi----- I .-, POSITION U Design Engineer Engineer Technician Engineer Intern Engineer Technician II Temporary Engineering Technician Engineer The Engineering activ~tyreflects the City's cost for engineering provided by the City Engineer's Ofice. The Engineer's Office provides the design, surveying and inspection of Public Works projects and reiated activities. GENERAL PUBLIC WORKS ADMlNlSTRATlON Personnel Sarvbs $ 178,141 $ 183,518 $ 103.394 $ 193,390 0 203,179 5.ffia/0 Contractual Sewioes $ 8,089 $ 8,053 $ 9,900 $ 8.800 $ 8.900 -10.10% Commodities $ 1.673 $ 3.626 $ 5,800 $ 3,800 $ 3,800 -34.48% Capital Equipment $ - $ I - Capital Improvement TOTAL $ 187,903 $ 195,197 $ 209,094 $ 205,990 $ 215,879 3.24% General Fund $ 187,903 $ 195,197 $ 209,094 $ 205,990 $ 215.879 g~~~~~gp~~@g*~G A 2. L-&- .-- -. POSITION Public Works Director 1 1 1 55,138- 81,591 Administrative Assistant Public Works Director 1 1 1 37,284 - 54,809 Secretary 1 1 1 22.213 - 32,321 The Public Works activity reflects the cost for ovarali administration of the Public Works function. Public Works includes engineering, streets, transit, vehicle maintenance, sewer maintenance, and prope~ymaintenance activities. GENERAL 1 ~UBL~CWORKS BUILDING 1 1001.1 100-1801 5 18,000 5 213417 - 5 - 35,000 $ 43,000 $ - $ personnel Services - $ - $ - $ 16,000 $ 21.200 $ 5 contractual Services - $ - $ - $ 5 commodities - $ Capital Equipment $ capital improvement 69,000 S 85,617 - $ - $ S - S Ll 8,562 $ 6,900 $ 77,055 General Fund $ 62.100 5 Various Funds 85,617 $ 69,000 5 utilities, and minor repairs. GENERAL PUBLIC TRANSIT OPERATIONS Personnel Services 5 365,895 5 365,295 5 336,705 5 346,000 5 348,846 3.61°h Contractual Services $ 147,217 5 145,979 5 126,400 $ 126,000 $ 123,900 -1.98% Commodities $ 23.483 $ 36,424 $ 40,300 $ 38,WO $ 35,400 -12.16% Caphi Equipment $ - $ 81,383 $ - 5 - $ 108.000 Capital Improvement TOTAL $ 536,595 5 629,081 $ 503,405 $ 510,000 $ 616,146 22.40% Farebox Charter Grants Tax Levy General Fund TOTAL Bus Driver 5 5 5 27.227 - 30326 Extra Bus Driver 9 9 9 13.09 - 14.58 Lead Bus Driver 1 1 1 28.163 - 31,325 Bus Washer 1 1 1 10.90 This 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. GENERAL 1DEPOT 6,000 0.00% 6,000 $ 6,000 $ 10.91% 6,324 5 5,500 5 6,100 personnel SeNices $ 5,762 $ 5,500 5 contractual SeNices $ 4,303 5 7.660 5 n commodities Capita! Equipment 12,100 5.22% Capital lmprOvement 13,984 $ 11,500 $ 11'500 $ $ 10,085 $ GENERAL HOME & COMMUNlTY DEVELOPMENT CONTINGENCY 1001-1830-1831 Personnel Services Contractual Services $ 12,754 $ Commodities Capital Equipment Capital Improvement TOTAL $ 12,754 $ - $ 20,000 $ - $ 20,000 0.00% General Fund $ 12,754 $ 20,000 $ 20,000 POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY Prov:des fcnds for ~nexpectedexpenses uh c+ are necessary :o conilnue tne un'nrerr+te,teo -pralior of City government. Th:s zonringcncj accamt covers lnc tmme ano C3nmLn:ty 5v:rciment program 3f :ne General F~nd. personnel Services $ 129.502 16 136,148 5 141,214 $ 143,560 $ 154.205 9.20% Contractual Services 5 8,460 $ 8,303 $ 10,250 $ 9.200 $ 10,550 2.93% Commodities $ 1,730 $ 2.447 $ 1,950 $ 1,900 $ 1.750 -1 0.26% Capital Equipment ,Cafltal improvement ' TOTAL $ 139,692 $ 146,898 $ 153,414 $ 154,660 $ 166,505 8.53% General Fund $ 139.682 $ 146,898 $ 153,414 $ 154,660 $ 166,505 .." . . ' ..,. .T? I ' ....., ,.,",.. ., .,,,...... >..,,, , , ,; ,.: ?; .,$, :,,.< :,; ?:,> .,:. ;;., ;,.,, . ,. i-. ..*...-&: !.,;?. , ,? 'y . . ,.*<::>:. , .. ., :...... 1. :-.,, :.'.,:.: , vr,,f. ;~,~soNNE~scHE~uL~;:~~~.~..:.,.;i .:,.:. ,:,: : .. .: . ?.&X...... v,;:...~;.,.'.~,'..,. ;" ' . . 2. +,.,:.,<., .-<, .., i . ._ __il__*.._-.-_-A_____C. , :;,.:, ~.'.. ,, <...' ,"<. .. ' ' ."...;. . : :.:: ,>. ,.;; . ..., , -?,..'iooo,zoo~ ..,.,, P~pl:$Oz:&,~ ,; j.20~2"200$. ' ' : .,'s~~~.'i:,.:...: !:. .;..:;. :.. , , ...... ,.< -. . . .v:.; P.I.;, ;. ..;<,; , , !:::...... , .., .' City Manager Administrative Assistant to Ci Manager The City Manager is the administrative head of the City government. Under the direction of the City Councii, helshe supervises ail City deparkments which operate under the nmt~olof 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 Ci Council; and performs such other duties as prescribed by law or the City Councii. GENERAL PERSONNEL SERVlCES Psrsonnsl Sewices $ 58,553 $ 63,133 $ 67,404 $ 66,250 $ 70.208 4.18% Contractual Sewioes $ 16,035 $ 15.316 $ 14,400 $ 14,250 $ 11,640 -19.17% Commodiies $ 1,911 $ 1,492 $ 2,500 $ 2,250 $ 2,100 -1 6.00% Capital Equipment $ 1.358 $ 500 $ 500 $ Capital Improvement TOTAL $ 76,499 $ 81,299 $ 84,804 $ 83,250 $ 83,948 -1 .Ol% General Fund $ 76,499 $ 61,299 $ 84.804 $ 83,250 $ 83,948 ii5 e..+ POSITION Personnel Director 1 1 1 37,2S6 - 54,804 The Personnel Office administers iabor contracts, and nonunion policies, conducts labor negotiations, maintains personnel files and related activities. Personnel Services $ 32,230 $ 32,577 $ 33,024 $ 33.020 $ 33,714 2.09% Contractual Services $ 17.979 $ 18,009 $ 19,270 $ 19,250 $ 19,270 0.00% Commod~ties $ 582 $ 1.348 $ 750 $ 700 $ 750 0.00% Capiial Equipment fl Capitai Improvement U1 TOTAL $ 50,791 $ 51,934 $ 53,044 8 52,970 $ 53,734 1.30% - '. ,, % , :... 7.:. ,a; .!>,'.':". ! . . . , .., -- - -.....,. - ,.,..: ..<,.,v..-. . -..",J .;;" *,* .,, , . . . .$ '... ,,.,; l,,,;":%..'. ~ .~.... A ,-. .-.- .. . ,,, , . , . . :,, ,s ,;:. .>.-::ww. ,, . ./._....:,.I .l ' . . PERsO~~,JEL"SCMEDU~.E.;,.'_,j..:...... t - . %. ' " ' ' . .. ..> .;!,,. ,;.. .~.. ,.:. . ,. . .. .;.'ii , .,.; ' f . . . ii ,. ., ,.; ... :,.. . ..:. '' ( l..,l,._ . &..> . , ;,: .. ,,./ ... '. .,..:.. _ .- ...... , . : .i>;. (( - . . . . . / , :. .... , ... .;,:~.:~;.zodp-zbo~:::::;,~ro~;zoan.::. I . ~:.~O~;~OO~,~:!:~~~~.~~Q;~R~..:. .:. . .:.,- .!,~ I I , : , . , ; ' . . ; ,~~_o~ED,' ':. >:-!;w+& Mayor City Council ( . . . ..". r.;." ...... ,.-',a" , r..,'.:'~;.r~"-~~~:.-.."- r ...... - :i .,.J'.y ,.,..; . ; .. : 1 ;:,. ,. ,,. , .'. ' . , , :.,!.-. -.I :. ;,..r:..?.~,5! .:., ..:.;..: .:.!!,:$.:( ..L::.L I -A ..FWNCT!~PJ-,.;:i: . : .i... !..-,...... - $!...... :. ". . . . :,,., ..: ...... :.. 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. K passes ail 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. I I GENERAL LEGAL SERVICES ADMINISTRATION Personnel Services 5 39 $ 32 $ 50 $ - $ 40 Contractual Sewices $ 107,020 $ 79.606 $ 60.525 5 60,525 5 60,550 0.04% Commodities $ 1,132 $ 1,222 5 750 $ 750 5 1,200 60.00% Capital Equipment $ - $ Capital Improvement TOTAL $ 108,191 $ 80,860 $ 61,325 $ 61,275 $ 61,790 0.76% General Fund $ 108,191 $ 80,860 $ 61,325 $ 61,775 5 61,790 POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY. The Legal Deuaitment ~rovidesadvice on ail legal matters involvinu the Citv, represents the Citv in court assists in contract preparations, and drafts all City ordinances as directed. Effective during fiscal year 1996-97 the position of city akorney was eliminated and the City began contracting for legal services. Criminal prosecution is handled by the County Attorney's Office, all other legal matters 'are referred to a local tirm. GENERAL ClTY CLERK ADMINISTWTION Personnei Services $ 91,749 $ 96,400 $ 102,624 $ 101,500 $ 95,937 -6.52% Contractual Services $ 43,824 $ 44,303 $ 50,480 $ 50,400 $ 31,190 -38.21 % Commodities $ 5.170 $ 3,606 $ 7,950 $ 7,900 5 7,950 0.00% Capital Equipment $ 4,873 5 7,445 5 - 5 n Capital improvement u TOTAL $ 145,616$ 151,754s 161,054 $ 159,800 $ 135,077 -16.13% Licenses General Fund TOTAL I . . .-, , ::. ':.:' -.,..,>: '' .,- b .. . , ,.. . - .. !.: .;.: !:,c ,I., , . .; ::. , ;.. .> PER&pjQEg.sc~~ ij"& .:., ). .<:. , '1 '. ' I"::'; ' . .;..,. ,: , . :.. ,, , ...... : ..-.:. " , .* ,,<.?,:, ::. .,,;:.,.'. .:..>,.,. :,; >.. >; ..s: .,;..>::. .. ',.? ,~,i..;~.,.;~: , r.: .-._-_ .-.. %. .I- I:,-,.:,,' :;'..;:,,%:~~!; "zobo-iool .',;;, 203$302'!,.::. . .?0rj~i;20&i,,~:.:'~'>SAI+R~. , :.: *.:' .::.';,-:::;;: .,. . , .,., I ..I ,.I, % .i: ; . , . ; ., . . . .. I>. ', AC~LiAiT:,:.;;< ::AOT~~.{,,. :. TRbPOSelj.::. .. 1, !RAN&E. .. ".':.'.:;? .- % LLal..1 :.:..-..;(. u f&@;$~~&q&&~~&Etg&gll&~##~~&i~~~;aJg;&b~~j@J~&#~blk&3$~~~&yJj~~~&&2stp:~,9qp 'q$ppt:8vrr6w, s. 3~H(' ,agwi f~!qqt? v~ fi- t:y,.p+g. ggpv,,~&ym~tq%~pP:,', u~w, drh, The City Clark 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 secreary to the City Council U recording minutes and actions taken during City Cwncii meetings. GENERAL DEVELOPMENT ADMINISTRATION Personnel Services $ 261,163 5 260,538 $ 236,556 $ 250,0@Kl $ 264,511 11.82% Contractual Services $ 22,959 $ 9,951 $ 26,450 $ 20,000 $ 24,800 -6.24% Commodities $ 4.056 $ 2.171 $ 7,000 $ 5.000 $ 6,600 -5.71 % Capital Equipment 5 2,751 $ - $ 6,500 $ 1,500 $ 900 Capital Improvement TOTAL $ 290,929 $ 272,660 $ 276,506 $ 276,500 $ 296,811 7.34% Zoning Permits General Fund Grants TOTAL i.2. . POSITION Secretary Director of Development Project Coordinator Redevelopment Specialist Planner The Development Department is responsible for review of new housing subdivisions; City zoning; and other related activities. included is long- range pianning for development of the City. The Director of Development aiso supervises the Building Code Enforcement function and the Neighborhood Redevelopment activity. GENERAL ACCOUNTING 1001-1950-1 952 Personnel Services $ 134,132 $ 133,050 $ 143.126 $ 108.000 $ 100,314 -29.91 % Contractual Selvicffi $ 49.245 $ 52.045 $ 50,020 $ 60,000 $ 57,100 14.15% Commodities $ 3,521 $ 3,418 $ 2,600 $ 2,700 $ 2,250 -19.64% Capital Equipment $ - $ 3.986 $ - $ - $ Capital Improvement $ - $ - $ - $ - $ TOTAL $ 186,898 $ 192,499 $ 195,946 $ 170,700 $ 159,664 -1 8.52% General Fund $ 179,955 $ 192,499 $ 195,946 $ 170,700 $ 159,664 Accounting Clerk Accounting Clerk-Part Time City Treasurer Accounting intern The Accounting Department is responsible for the City's payroll, accounts payable, accounts receivable, posting fine collection, performs related activities. The Accounting Supervisor is also responsible for overseeing preparation of the City's Comprehensive Annual Financial Report. U GENERAL COMPUTER OPEWTIONS Personnel Services $ 48,528 $ 51,590 $ 55,597 $ 55,590 $ 116,999 110.44% Contractual Services $ 1,624 $ 4.206 $ 3,895 $ 3,890 $ 3,905 0.26% Commodities $ 394 $ 615 $ 955 $ 950 $ 600 -37.17% Capital Equipment $ - $ - $ 6.950 $ 6,950 $ Capital Improvement $ - $ - $ - $ - $ - 0 121,504 80.28% TOTAL $ 50,546 $ 58,411 5 67,397 $ 67,380 $ 0 r7 , ;..,-. .:$,,:" ..;~,,.~,-~i,y-r a-c- . .,-.-..-.-.,*.. i ....,t..u-.-'~:,-.---.u-':, . I :. ..'?,,..r.. -.:.-'+ . rrry- >$:~~~:.~..~::.:.y:>:.~<~+>>~.::~:;,::&.:::::>:2:::.~::.:!;:2: .-.>;..L<--.-.uA--z-e..-.----<.-*-..,.,: : ,,, .z2.L . ..,. 1 I POSITION Informatim Services Manager information Services Technician The Information Services 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. GENERAL GENERAL LIABILITY Personnel Services Contractual Services $ 106.003 $ 95,266 $ 105,000 $ 105,@00 $ 105,000 0.00% Commodities Capital Equipment Capital Improvement TOTAL $ 106,003 $ 95,268 $ 105,000 $ 105,000 $ 105,000 0.00% General Fund $ 106,003 $ 952.628 $ 105,000 $ 105,000 $ 105,000 POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY. This account reflects the cost of tort liability insurance premiums which are not prorated to individual accounts within the General Fund. 2 'FiLiSED 8 NON LICENSED VEHICLES Personnel Services Contractual Services $ 15,497 $ 18,659 $ 18,000 $ 15,000 $ 22,000 22.22% Commodities Capital Equipment n Capital improvement L! TOTAL $ 15,497 $ 18,659 $ 18,000 $ 15,OoD $ 22,000 22.22% 0 General Fund I LJ NO PERSONNEL ASSIGNED TO THIS ACTIVITY. / 1 This account reflects the cost of vehicle and equipment insurance premiums which are not prorated to individual accounts w%hin the General I Fund. GENERAL BUILDING & CONTENT Personnel Services CofWactual Services 5 17,959 $ - 13,200 $ 16,000 5 25.000 5 16,000 0.00% Commodities Capital Equipment Capital Improvement TOTAL $ 17,959 $ 13,200 $ 16,000 $ 25,000 $ 16,000 0.00% General Fund POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY. This account ref?& the cost of building and contents insurance premiums which are not prorated to individual accounts within the General Fund. ;:L":tY & ADMINISTRATION CONTINGENCY personnel Services Contractual Services Commodities Capital Equipment n Capital Improvement U TOTAL 0 General Fund POSITION L1 provides funds for unexpected, unbudgeted expenses which are necessary to continue the uninterrupted operation of city government, This account covers the Policy and Adminisirah7 program of the General Fund. SPECIAL REVENUE FUNDS ROAD USE TAX FUND The Road Use Tax Fund accounts for all revenues received from the State of Iowa &om gasoline taxes, license fees, and weight taxes. These funds are distributed to the City on a per capita basis. For fiscal year 2002-2003 the estimated per capita distribution is $77.70. 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 FUND BALANCE SUMMARY BEGINNING BALANCE JULY 1 $ 119,878 $ 511,908 $ 270,583 $ (39,514) $ (17,973) Revenues $ 2,229,116 $ 2,163,167 $ 2,285,556 $ 2,100,556 $ 2,085,298 Transfers In $ - $ - $ - $ - $ TOTAL AVAILABLE $ 2,348,994 $ 2,675,075 $ 2,556,139 $ 2,061,042 $ 2,067,325 Expenditures $ 1,538,197 $ 1,795,286 $ 1,755,897 $ 1,655,000 $ 1,627,583 Transfer Out $ 298,889 $ 919,303 $ 592,965 $ 424,015 $ 430,780 ENDING B'ALANCE JUNE 30 $ 511,908 $ (39,514) $ 207,277 $ (17,973) $ 8,962 INCREASE(DECREASE) IN FUND BALANCE $ 392,030 $ (551,422) $ (63,306) $ 21,541 $ 26,935 ROAD USE TAX REVENUE DETAIL SUMMARY STATE SHARED ROAD USE TAX $ 2,229,116 $ 2,163.167 $ 2,285,556 $ 2,100,556 $ 2,085,298 1 REVENUE USE OF PROPERTY Interest Reimbursement of Expen 0 TOTAL ROAD USE TAX $ 2,229,116 $ 2,163,167 $ 2,285,556 $ 2,100,556 $ 2,085,298 ROAD USE TAX STREET MAINTENANCE 2001 -21 00-2103 Personnel Sewices $ 758,742 $ 814,456 $ 862,882 $ 825,000 $ 855,893 -0.81% Contractual Services $ 299,178 $ 307,703 $ 252,800 $ 250,000 $ 242.000 -4.27% Commodities $ 133,205 $ 146,042 $ 187,100 $ 170.000 $ 157,300 -1 5.93% Capital Equipment $ 101.216$ 131,097 $ 120,750 $ 120,WD $ 83,000 -31.26% Capital Improvement TOTAL $ 1,292,341 $ 1,399,298 $ 1,423,532 $ 1,365,000 $ 1,338,193 -5.99% Road Use Tax $ 1,292,341 $ 1,399,298 $ 1,423,532 $ 1,365,000 $ 1,331,279 ZE~rn-f -.- POSITION Computer Specialist I1 SireeWSewer Maintenance Worker Clerk Typist Transportation Superintendent Temporary Laborer Part Time Laborer The Street Maintenance account reRects 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. 48,990 3.00% Personnel Services $ 20,650 $ 58,620 $ 47,565 $ 30.000 5 Contractual Services 5 7,183 $ 43.277 $ 29.200 5 20,000 $ 34,500 16.15% Commodities $ 60,104 $ 109,973 $ 69,000 $ 57,500 $ 69.003 0.00% Capital Equipment $ 18,345 $ 14,937 $ 16,500 $ 16.500 $ 16,500 O.OD% capital lmpmvement TOTAL $ 106,282 $ 226,807 $ 162,265 $ 124,000 $ 168,990 4.14% Iil NO PERSONNEL ASSIGNED TO THIS ACTIVIW. This 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 casts include ice removal materials, equipment repairs, and the hiring of contractors when necessary. ROAD USE TAX STORM SEWER Personnel Sewices $ 77 $ - $ - $ - $ Contractual Services $ 2,086 $ 698 $ 2.300 $ 1,500 $ I00 -95.24% Commodities $ 10,207 $ 3.553 $ 16,500 $ 16,000 $ 16.500 0.00% Capital Equipment $ 19.688 Capital Improvement TOTAL $ 12,370 $ 23,939 $ 18,600 $ 17,500 $ 16,600 -1 0.75% Road Use Tax $ 12,370 $ 23,939 $ 18,600 $ 17,500 $ 16.600 zmmm POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVIN. This account reflects the cast of maintaining the City's storm sewer system to assure proper drainage from the City's streets. This refleck only the cost of materiais and equipment maintenance, personnel involved are budgeted under Street Maintenance and Sanitary Sewer Maintenance. ' TRAFFIC MARKING & SIGNS - Personnel Services $ 41 4 5 4,000 -21.57% Contactual Services $ 3,300 5 5,929 $ 5,100 5 5,ODD $ n $ 28,400 -12.35% Commodities 5 21,785 32,340 $ 32,400 5 32,000 $ - Capital Equipment $ 11.70D 5 2,497 5 4,500 5 4,500 5 / /I Capital Improvement $ - 5 LJ TOTAL Road Use Tax I I il NO PERSONNEL ASSIGNED TO THIS ACTIVITY. illU The TrafficDepzrtment is responsible for the placement of street signs and the painting of traffic markings on City streets to assure the flow of Li traffic in a safe, efficient manner. Costs reflected here are for materials and repairs, the personnel costs are reflected in the Street Maintenance 8, Operation account. ROAD USE TAX TRAFFIC SIGNALS Personnel Services Contractual Services $ 70.022 $ 61,293 $ 62,900 $ 62,WO $ 60,800 -3.34% Commodities $ 11.541$ 8,474 $ 11,600 $ 10,000 $ 10,600 -8.62% Capital Equipment $ 8.856 $ 34,295 $ 35,000 $ 35,000 $ -100.00% Capital Improvement $ - $ TOTAL $ 90,419 $ 104,062 $ 109,500 $ 107,000 $ 71,400 -34.79% Road Use Tax POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY. This account reflects the expense for operating and maintaining the Cistraffic signals to adequately control the flow of traffic at major strest intersections. Costs reflect materials, repairs, electric costs, and the cost of work periormed by the Property Maintenance Department, and internal service operation. SPECIAL REVENUE FUNDS RECREATION FUND The Recreation Fund was established to account for expenses of the recreation coordinator and the Burlington Municipal Band. The recreation coordinator works with the City's youth committee, as well as other community organizations, to provide programs for the community's younger citizens. The Burlington Municipal Band performs Sunday evening concerts in Crapo Park during the sunmer months, as well .as appearing in parades and annual Memorial Day services. Funding sources for the bdinclude fourth floor rental from the auditorium, sponsorships for the band, and charges for events. RECREATION FUND BALANCE SUMMARY BEGINNING BALANCE JULY 1 $ (29,977) $ (81,909) $ (57,776) $ (77,234) $ (72,701) Revenues $ 40,627 $ 31,962 $ 12,950 $ - $ 50,128 Transfers In $ 64,663 $ 114,057 $ 107,083 $ 107,083 $ 90,465 Total Available $ 75,313 $ 64,110 $ 62,257 $ 29,849 $ 67,892 Expenditures $ 157,222 $ 141,344 $ 116,389 $ 102,550 $ 140,593 Transfer Out $ - $ - $ - $ - $ - ENDING BALANCE JUNE 30 $ (82,909) $ (77,234) $ (54,132) $ (72,701) $ (72,701) INCREASE(DECREASE) IN FUND BALANCE $ (51,932) $ 4,675 $ 3,644 $ 4,533 $ - RECREATION FUND REVENUE DETAIL SUMMARY Charges $ 3,004 $ 3,959 $ 2,750 $ - $ - Concessions $ 2,735 $ 300 $ 3,500 $ - $ - Fines $ 5,121 $ 3,885 $ 6,700 $ - $ 4,000 Grants $ 20.000 $ , - $ - $ 39,600 Miscelianeous $ 9,767 $ 23,818 $ - $ - $ 6,528 Transfers In $ 64,663 $ 114,057 $ 107,083 $ 107,083 $ 90,465 RECREATION FUND RECREATION Personnel Services $ 44,330 5 51,154 $ 52,209 $ 40,000 $ 47,963 -8.13% Contractual Services $ 2,668 $ 3.706 5 2,550 $ 2,500 $ 2,100 -17.65% Commodities $ 1,232 5 8 $ 750 $ 700 $ 1.350 80.00% Capital Equipment Capital Improvement TOTAL $ 48,230 $ 54,868 $ 55,509 $ 43,200 $ 51,413 -7.38% Transfers In POSITION Youth Coordinator 1 1 1 31,092 - 45.624 The Youth Coordinator works with the City's youth commission to establish programs gear* towards the youth of the community. In addion, the coordinator serves as a liaison with other entiies providing youth programs to coordinate those programs. n RECREATION FUND commodities Capital Equipment Capital irnpr~vement 750 $ - $ 3g,~oo 5180.00% $ 38,207 $ 23,861 $ TOTAL 5 20,000 5 20<000 $ $ Grants Charges for Services 5 2,558 $ 3,743 5 5 15,649 $ 118 Transfers In 750 $ - $ 39,600 $ 38,207 $ 23C" $ TOTAL ( POSITION Recreation Aid Referee Summer Camp Counselors ,,,@ , h grFbpf5esqvl, 6~.~~~#jt~ii\,ifidh~Im~ii ,, , t$8jt$.K.,le!td1bkw~52%td&dYn~~~r~~t~ni!z~ba,m;,fp ,nl#~# I gAk& !?#%?1; P$$#m Jpflpr~j$,IIaki,~lii!{:,tii~r.t:.i:. ,,am. ,,n' d %., , , , , , , i,J i.. , coordinator Inchded are safe night Out' activities under controi oi the youth 1 Recrea;onal ;ctivities refie& the of recreation in-line hockey league, etc. RECREATION FUND YOUTH CENTER OPERATIONS Personnel Services $ 35,137 $ 23,347 $ 23,730 $ 23,000 $ 22,997 -3.09% Contractual Services $ 16,989 $ 19,726 $ 18,800 $ 18,800 $ 8,483 Cornmodltiffi $ 9,027 $ 7,476 $ 8,150 $ 8,100 $ 8.650 6.13% Capital Equipment $ Capital improvement TOTAL $ 61,153 $ 50,549 $ 50,680 $ 49,900 $ 40,130 -20.62% Grants Fins Concessions Charges Transfers In Total POSITION RecreationAid 3 - 3 3 6.10 -8.25 The Youth Center Operations reflect the cost of operation of the J-Street Youth Center. The Center, located on Jefferson Street, was opened for middle and high school youth in early 1999. The Center offers a safe, healthy enviranment far youth to gather with friends and play pool, video games, watch movies, surf the internet or study. In addition, special activities such as pizza parties and dances are also included. 0 ~~~~i",LBAND Personnel Services 3 7,826 5 11.646 $ 9,450 S 8.450 5 9,450 0 Contractual Services $ 1,806 $ 420 16 - Commodities Capital Equipment n Capital Improvement ' TOTAL $ 9,632 $ 12,066 $ 9,450 $ 9,450 $ 9,450 sponsorship i Transfers In TOTAL . . I I . POSITION lil NO PERSONNEL ASSIGNED TO THIS ACTIVITY The Municipal Band performs weekly concerts in Crapo Park during the summer months, as well as appearing in parades and pelforming at the annual Memorial Day services. The band, a long time tradition, is made up of members of the community who are paid a token amount for their participation. The budget also covers fees for guest perFormances, new music and instrument repair. 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 MacAahur 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 RunlWCVallc. The Great River Bridge Run/Walk is a fund raiser for not-for-profit agencies formerly funded &om the General Fund. BRIDGE FUND iQ FUND BALANCE SUMMARY n BEGINNING BALANCE JULY f $ 67,030 $ 73,957 $ 72,855 $ 72,640 $ 70,590 LJ Revenues 1 Transfers In Total Available $ 79,066 $ 86,543 $ 82,855 $ 80,890 $ 79,290 I Expenditures $ 5,109 $ 13,903 $ 9,500 $ 10,300 $ 8,200 1 T,,,,,, $ - $ - $ - $ - $ , ENDING BAUNCE JUNE 30 $ 73.957 $ 72,640 $ 73,356 1 70.590 1 71.090 1 INCRWSE(DECREASE) IN FUND BALANCE $ 6,927 $ (1,317) $ 500 $ (2,050) $ 500 BRIDGE FUND REVENUE DETAIL SUMMARY REVENUE USE OF PROPERTY Interest $ 835 $ 544 $ 2,500 $ 750 $ 1,200 Miscellaneous $ 11,201 $ 12,042 $ 7,500 $ 7,500 $ 7,500 TOTAL BRIDGE FUND $ 12,036 $ 12,586 $ 10,000 $ 8,250 $ 8,700 Personnel Services Contractual Service $ 3,231 $ 2,905 $ 9,500 $ 8,900 $ 8,200 -13.68% Commodities $ 1.878 $ - 5 - $ 1,400 $ - Capital Equipment $ - $ - $ - $ - $ Capiil lmprovment $ n TOTAL $ 5,109 1 2,905 $ 9,500 $ 10,300 $ 8,200 -13.68% Interest Income TOTAL I / pgp&'meee L' h& .z,sn.,*d mu i i POSITION I U NO PERSONNEL ASSIGNED TO THIS ACTIVITY. currently me &idge Fund reflects the cost incurred to pay for the decorative lighting on the Mississippi River Bridge. When the balance of funds in the Bndge Fund were tiansferred to the state in fiscal year 1994-95 the state allowed the City to keep some funds to utilize the interest to pay the Sighting cost. The 1995-96 column also reflects the first annual City sponsored Bridge RunMlalk to raise funds for those outside agencies originally funded out of the General Fund. I I SPECIAL REVENUE FUND HOTELNOTEL TAX FUND The HoteliMotel 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 HotelMotel Tax Fund. By City Council resolution the fist $220,000 of receipts from the tax is apportioned to seven different activities, the next $40,000 is transferred back to the General Fund to fund operation of the Port of Burlington Welcome Center, any receipts over and above $260,000 are apportioned according to the formula. These seven activities and the percent apportioned to each are: 1. Convention Tourism Bureau - 48%. Funds operation of the Convention/Tourism Bureau, an operation of the Chamber of Commerce. 2. Auditorium Improvements - 13.5%. Funds capital improvement projects at Burlington Memorial Auditorium. 3. Riverfront Improvements - 17%. Funds capital improvements to Burlington's riverfront along the Mississippi River. 4. Parks and Recreation - 6%. Funds capital improvement projects in the parks system. 5. Arts and Cultural Assistance - 55%. In recent years has provided funding for the Arts Center and the Southeast Iowa Symphony Orchestra. - 6. Special Projects - 3%. Funding available for any cultural or recreational related projects the City Council feels deserving of funding. 7. Community Field - 7%. Helps fund operating costs at Community Field, home of the Class A, Midwest League Burlington Bees, an affiliate of the Cincinnati Reds. HOTELIMOTEL TAX FUND FUND BALANCE SUMMARY 1 BEGINNING BALANCE JULY I $ 139.036 $ 198,496 $ 180,551 $ 125,499 $ 192,199 Revenues $ 11,817$ 11,346 $ 1,500 $ 11,200 $ 11,200 $ 306,385 $ 293,304 $ 335,000 $ 335,000 $ 325,000 0 Total Available $ 457,238 $ 503,146 $ 517,051 $ 471,699 $ 528,399 Expenditures $ 202,742 $ 215,311 $ 185,880 $ 177,500 $ 172,080 Transfer Out $ 56,000 $ 162,336 $ 102,000 $ 102,000 $ 97,000 n ENDING BALANCE JUNE 30 $ 198,496 $ 125,499 $ 229,171 $ 192,199 $ 259,319 INCREASE(DECREASE) IN FUND BALANCE $ 59,460 $ (72,997) $ 48,620 $ 66,700 $ 67,120 HOTEUMOTEL TAX REVENUE DETAIL SUMMARY REVENUE USE OF PROPERTY Interest $ 1,817 $ 1,346 $ 1,500 $ 1,200 $ 1,200 Miscellaneous $ 10,000 $ 10,000 $ 10,000 $ 10,000 Transfers In $ 306,385 $ 293,304 $ 335,000 $ 335,000 $ 325,000 TOTAL HOTEUMOTEL TAX FUND $ 318,202 $ 304,650 $ 336,500 $ 346,200 $ 336,200 HOTELIMOTEL TAX FISCAL YEAR 2002-2003 LANCE JULY 1,2002 $106,128 $0 $44,462 ($7,300) $19.574 $16,427 $10,230 $22,735 BUDGETED RWENUE 20014002 otellMotel Tax Interest Income FUNDS AVAILABLE $432,628 u BUDGETED EXPENDINRES 20029003 k ontract Chamber of commerce $136,800 I , Operate Welcome Center $41,500 urlington Baseball Association $20,280 i& It Guild $12,000 Southeast Iowa Symphony $3,000 $35,000 Riverfront $20.000 I !TOTAL EXPENDITURES uBALANcE JUNE 30,2003 $164,048 $0 $82,937 $21,150 $1,674 $17,102 $18,780 $22,405 HOTEUMOTEL HOTEUMOTEL TAX FUND Converiiion &Tourism Auditorium Riveriront improvement Parks Recreation Arts & Cultural Assistance Special Projects Community Field TOTAL Transfers in Interest Miscellaneous TOTAL POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY. f@g&@gfiRg The HotelIMotel Tax Fund is a special revenue fund accounting for the appropriation of HotelIMotei 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 iaw, the tax is receipted to the General Fund and than transferred to the HotellMotel Tax Fund. By iaw 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. SPECIAL REVENUE FUNDS EQUIPMENT REPLACEMENT FUND The Equipment Replacement Fund was establis1ed.in an attempt to accumulate hnds to assist in the purchase of large vehicles and equipment such as fire trucks, busses, etc. Revenues from the fund are from interest earned on the fund balance, any grants received to assist in funding of purchases, as well as the difference between the budget amount and purchase amount of routine capital improvement items. EQUIPMENT REPLACEMENT FUND BALANCE SUMMARY BEGINNING BALANCE JULY 1 $ 17,487 $ 17,708 $ 17,487 $ 17,869 $ 4,019 Revenues $ 221 $ 161 $ - $ - $ - Transfers In $ - $ - $ - $ - $ Total Available $ 17,708 $ 17,869 $ 17,487 $ 17,869 $ 4,019 Expenditures $ - $ - $ - $ 13.850 $ Transfer Out $ - $ - $ - $ - $ ENDING BALANCE JUNE 30 $ 17,708 $ 17,869 $ 17,487 $ 4,019 $ 4,019 INCREASE(DECREASE) IN FUND BALANCE $ 221 $ 161 $ - $ (13,850) $ EQUIPMENT REPLACEMENT FUND REVENUE DETAIL SUMMARY GRANTS 1 Federal Grants $ $ - $ - $ REVENUE USE OF PROPERTY interest $ 221 $ 161 $ - U Miscellaneous $ - $ - $ - $ - $ - I n 1 TOTAL EQUIPMENT I rl REPLACEMENT FUND $ 221 $ 161 $ - $ - $ - EQUIPMENT REPLACEMENT EQUIPMENT REPLACEMENT Personnel Services $ - $ Contractual Services $ Commodiiies $ Capital Equipment Capiial Improvement $ 13,850 TOTAL $ - $ - $ - $ 13,850 $ POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY The Equipment Replacement Fund was established in an attempt to accumulate funds to assist in the purchase of large vehicles and equipment such as tire trucks, busses, etc. Revenues from the fund are from interest earned on the fund balance, any grants received to assist in funding of purchases, as well as the difference beiween the budget amount and purchase amount of routine capital equipment items. SPECIAL REVENUE FUNDS SALES TAX FUND The Sales Tax Fund accounts for the one percent local option sales tax approved by the voters of the community in August, 1994. The tax is collected by the Iowa Department of Revenue and remitted to the Ciiy based on a formula including all jurisdictions imposing the tax within the county. The City of Burliu~gion'ssales tax revenues are allocated fepercent (50%) to direct property tax relief, with the balance being used to fund sir additional police officers and a variety of capital projects. The majority of capital projects funded are street construction and reconstruction. Expenses are budgeted in the appropriate funds and sales tax revenues transferred from the Sales Tax Fund. SALES TAX FUND FUND BALANCE SUMMARY BEGINNING BALANCE JULY I $ 1,848,022 $ 1,832,358 $ 855,667 $ 1,007,374 $ 675,732 Revenues Transfers In Total Available Expenditures $ 50,000 $ 40,000 $ 40,000 $ 40,000 $ 40,000 Transfer Out $ 3,344,955 $ 3,904,956 $ 3,587,242 $ 3,587,242 $ 3,543,800 ENDING BALANCE JUNE30 $ 1,832,358 $ 1,007,374 $ 333,425 $ 675,732 $ 256,932 INCREASE(DECREASE) IN FUND BALANCE $ (15,664) $ (824,984) $ (522,242) $ (331,642) $ (428,800) SALES TAX FUND REVENUE DETAIL SUMMARY NON PROPERTY TAX REVENUE Local Option Sales Tax $ 3,325,460 $ 3,074,705 $ 3,075,000 $ 3,266,000 $ 3,150,000 REVENUE USE OF PROPERTY Interest $ 53,831 $ 45,267 $ 30,000 $ 29,600 $ 15,000 TOTAL SALES TAX FUND $ 3,379,291 $ 3,'i19,972 $ 3,105,000 $ 3,295,600 $ 3,165,000 Local Option Sales Tax $ 50,ODO $ 50,000 $ 40.000 $ 40.000 $ 40,000 Li , , POSITION IN NO PERSONNEL ASSIGNED TO THIS ACTIVITY. The 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 contribuiions to other agencies, and capital outlays under $50,000 funded by sales tax SPECUREVENUE FUNDS DOWNTOWN SSMID FUNID The Downtown Self-supported Municipal Improvement Dihct (SSMD) was established in 1996 to fund the operation of Downtown Partner's Inc. @PI). 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. SSMlD FUND FUND BALANCE SUMMARY BEGINNING BALANCE JULY 1 $ 5,180 $ 5,196 $ 5,276 $ 6,788 $ 6,788 Revenues $ 70,476 $ 68,444 $ 70,030 $ 70,030 $ 62,916 Transfers In 5 - $ - 5 - $ - $ 0 Total Available $ 75,656 $ 73,640 $ 75,306 $ 76,818 $ 69,704 Expenditures $ 70,460 $ 66,852 $ 70,030 $ 70,030 $ 62,917 n Transfer Out 5 $ $ $ 5 - I - - - - ENDING BALANCE JUNE 30 $ 5,196 $ 6,788 $ 5,276 $ 6,788 $ 6,787 INCREASE(DECREASE) IN FUNDBALA $ 16 $ 1,592 $ - $ - $ (1) DOWNTOWN SSMlD FUND REVENUE DETAIL SUMMARY PROPERN TAXES SSMlD Tax $ 70,476 $ 68,444 $ 70,030 $ 70,030 $ 62,916 TOTAL DOWNTOWN SSMlD $ 70,476 $ 68,444 $ 70,030 $ 70,030 $ 62,916 SSMlD D SSMlD SSMlD Props* Taxes I ..-.-- r"...r,r .... ,a,.l....-" .2;r....,..,.r, .,rl .., ,.,>S,*\ ..,.: .:. , . :>;. ".;: .".,I.... r;.)*-. ..-'* "" ..+. .;.. ; : . y ...... ,-::. .*,, I [g@~qy~~~~~~&~~~~..:..,,:~?~~.~~ ;,,;.::fi:,.;,::..:. ,~:,j~;~:.~~,.;<;;~zi;;;;!-,;:~$;;~~~~'~~,~,,~; !:~~~~~~~~,'..~wL~~.;~~.,,~~~~.~;~~-~~'~~.$~$ A -..-. .A.Ib.-.-A'--. . 2. -, .F,>>. "5. t . ' . I : 1. j~&~;?i~!i:,;~i~~~l .j2?e~pr,,*;< ~~zoo~~zooz~:~~,.~?.,,.. ,.3pO2-2003:;~:'~~1 . .. . .-, . ,.s~idp~i . . ;.. :!i.;,cf.-,.2 .i: .-.2?i:'; - ., iqy,' 1 .. +, .?. p,.:>.;ri,->p,~rupiE..-,'!<;~ $c$da>s :<.;: . ,&C~$,OSEDC a:;. +, &, ~~GE~~~$~~~~~;&; z<.:;A,7< ~~.3,..&& -.,.. . *,.d- ,a..L-.-*- -..- - -.. ...--.---.- I . , POSITION U NO PERSONNEL ASSIGNED TO THIS ACTIVIN. @#~~#~@&g~~ahgg~~#~~~~~g~~j~~~~,*"W. 13 This acfivity 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 proomie downtown Burlington. SPECIAL REVENUE FUNDS AIRPORT FUND Prior to July 1,1996, the Airport Fund was an enterprise fund of the city. Effective July 1, 1996 the airport was transferred to the newly created Southeast IowaRegional Airport Authority. As a result, the Airport Fund now accounts for the receipt and disbursement of the Airport Authority property tax levy. The City levies a $.20 per $1,000 valuation property tax levy to support the Authority. Taxes are received by the City and paid to the Authority. AIRPORT FUND FUND BALANCE SUMMARY BEGINNING BALANCE JULY 1 $ (27,834) $ (29,901) $ (27,834) $ (29,638) $ (29,382) LJn Revenues $ 117,648 $ 113.757 $ 115,256 $ 115,256 $ 116,255 1 Transfers in $3 - $ - $ - $ - $ - n Total Available $ 89,814 $ 83,856 $ 87,422 $ 85,618 $ 86,873 Ll Expenditures $ 119,715 $ 113,494 $ 115,256 $ 115,000 $ ?16,255 1 ~ranrferout $ - $ - $ - $ - $ - 0 ENDING BALANCE JUNE 30 $ (29,901) $ (29,638) $ (27,834) $ (29,3B2) $ (29,382) INCREASE(DECREASE) L] IN FUND BALANCE $ (2,067) $ 263 $ - $ 256 $ - AIRPORT FUND REVENUE DETAIL SUMMARY PROPERTYTAXES $ 117,648 $ 108,392 $ 109,839 $ 109,839 $ 110,662 Utility Tax $ 5,365 $ 5,417 $ 5,417 $ 5,593 TOTAL AIRPORT $ 117,648 $ 11'3,757 $ 115,256 $ 115,256 $ 116,255 AIRPORT 7 AIRPORT FUND Personnel Sewices Contractuai Services $ 119,715 $ 113,494 $ 115.256 $ 115,000 $ 116,255 0.87% Comrnoditles Capital Equipment Capital Improvement ' TOTAL $ 119,715 $ 113,494 $ 115,256 $ 115,000 $ 116,255 0.87% Property Texes 1 UtlliiTax Transfers In n TOTAL : i . . . .I POSITION U NO PERSONNEL ASSIGNED TO THIS ACTIVITY. U The Airport M & 0 account previously accounted for all maintenance and operation expenses for the Burlington Municipal Airport. With the creation, effective July 1, 1996, of the Southeast Iowa Regional Airport Authority, the account now accounts for the disbursement of the Aviation Authority property tax levied by the City to support the Authow. ENTERPRISE FUNDS PARKING FUND The Parlcing Fund for the City of Burlington accounts for all parking operations of ihe City provided witbin the central business district. Parking includes both on street and off street. Off street includes both metered and free lots. On street includes metered, as well as non-metered, but time limited areas. In the spring of 2000, Burlion Medical Center moved to a new facility outside of downtown. While this move will result in a loss of parking revenue, the h1l impact is unknown at this time. PARKING FUND FUND BALANCE SUMMARY BEGINNING BALANCE JULY 1 $ 40,303 $ (5,925) $ 14,741 $ (45,450) $ (67,922) Revenues $ 130,697 $ 78,209 $ 98,250 $ 88,526 $ 77,675 Transfers In $ - $ - $ - $ - $ Total Available $ 171,000 $ 72,284 $ 112,991 $ 43,076 $ 9,753 Expenditures $ 131,878 $ 97,252 $ 63,569 $ 57,700 $ 67,881 Transfer Out $ 45,047 $ 20,482 $ 53,298 $ 53,298 $ 31,990 ENDING BALANCE JUNE 30 $ (5,925) $ (45,450) $ (3,876) $ (67,922) $ (90,118) INCREASE(DECREASE) IN FUND BALANCE $ (46,228) $ (39,525) $ (18,617) $ (22,472) $ (22,196) PARKING FUND REVENUE DETAIL SUMMARY CHARGES FOR SERVICES On Street Meters $ 28,064 $ 9,915 $ 32,000 $ 21,916 $ 10,000 Offstreet Meters $ 30,782 $ 35,592 $ 31,000 $ 31,476 $ 31,000 Hoods $ 837 $ 585 $ 1,500 $ 1,419 $ 1,000 Permits $ 1,419 $ 192 $ 1.750 $ 65 $ 75 TOTAL CHARGES FOR SERVICES $ 61,102 $ 46,284 $ 66,250 $ 54,876 $ 42,075 FINES $ 68,835 $ 31,923 $ 32,000 $ 30,500 $ 32,000 REVENUEUSEOFPROPERW Interest $ 712 $ 2 $ - $ - $ - Miscellaneous $ 48 $ - $ 3,150 $ 3,600 Bond Proceeds TOTAL PARKING FUND $ 130,697 $ 78,209 $ 98,250 $ 88,526 $ 77,675 PARWNG PARKING MAINTENANCE Personnel Services $ 9,559 $ - $ 11,304 $ 11,300 $ 11,644 Contractual Services $ 891 $ 14,109 $ 11,500 $ 7,500 $ 13,300 15.65% Commodities $ 10,152 $ 740 $ 6,500 $ 5,000 $ 3,300 -49.23% Capital Equipment $ 7.000 $ 7,000 $ - Capital improvement $ - $ TOTAL $ 20,602 $ 14,849 $ 36,304 $ 30,800 $ 28,244 -22.20% Charges POSITION Part Time Meter Repair Person 1 1 1 13.72 The Parking Maintenance activity reflebt~the maintenance of the City's 500 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. LJ PARKING 1 PARKING ENFORCEMENT Personnel Services 5 84,312 $ 70,604 $ 22.865 $ 22.800 $ 35.187 Contractual Services $ 24,566 $ 10.725 5 3,7DO 5 3,500 $ 3,750 1.35% n Commodities 5 2396 $ 1,074 $ 700 $ 600 5 700 0.00% Capital Equipment $ - $ $ n Capital Improvement $ - 5 - $ - 5 - $ TOTAL $ 111,276 $ 82,403 $ 27,265 $ 26,900 5 39,637 45.38% Charges Fines Miscellaneaus 0 Total , .., . ^../...... % . , . ,...... ,., ,. . {', {::>;';,<. :.,,,. <:,.f,,!,,~!;,>.~<,..:...... ;':,?-:.;-''*'.' ?', .?.' 8. -"( '5,., 1 .,.:,, , -.,?... ,,,' , ,,: ..., ;,-%, ...:;.:'. :.l',:>t'.! :.:- 1 lp~~s~,~~~~sc~~@~~'.'~.;.::~~.:<.--.--.---- -. -.q,* .?A ,, :..:,.: . ..:;., ;. .* ,.= ..:... .:..:. .,. ,:, .. ,. ,;.::. :,: ,,,,,: >: , :.:. -.,,.. .:. ,;,;".;.: .. . ,. ~..<,, r i.'. ; .,i.-,i! .., zoopqo~~~~~;':~soo~i~bol:;;.:-:.. ~oo~~DoJ;~., .;::;-sA~ARY ..!::,.!>.,%; ::!, >::, 1 .,).: ." ,' ,..., '. .- ., ..., . ' . , s,<.. . ., ,..',",,. . ,'...... -,,.;. . .&.,,. .,.>..:. . . ,*,,?.< c.*. :.:,xi::+: ,,-.. . k,2 %,.,:% :;,-: LdpL~~qr.u~~;j:::!;;L~CT:U~~:.~~&;~J.?EEE- ~2%;-QN~'E.; ,:k d;.;$.Q&& POSITION , , Part Time Meter Repair Person Parking Enforcement Attendant-Part Time LI LI ,@~~~g~~@~~~##~#~p&~~gjj~~&~~@@~~~@~~fgjB@R",""". ""T" The Parking Maintenance activity reflects the maintenance of the City's 500 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. ENTERPRISE FUND SEWER F7JND 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 no change in sewer user charges. However, it is contemplated a fee adjustment will be necessary during the next fiscal year to find sewer revenue bonds to be sold to provide continual financing of the $13,000,000 stormlsanitary sewer separation project cnrrently being undertaken. The Capital Projects Fund reflects the fourth year of this multiple year program to correct deficiencies in the collection system, as well as to begin separation of the combined sanitary storm sewer system. Financing of this $13,000,000 program will be through the issuance of sewer revenue bonds, and a $7,000,000 federal grant. SEWER FUND FUND BALANCE SUMMARY BEGINNING BALANCE JULY I $ 5,175,252 $ 5,196,666 $ 4,097,2313 $ 4,746,271 $ 4,100,394 Ll Revenues $ 3,010,516 5 2,819,954 $ 3,160,000 $ 3,197,276 $ 3,255,850 0 Transfers In $ 12,480 $ 16,014 $ - $ - $ Total Available $ 8,198,248 $ 8,032,634 $ 7,257,230 $ 7,943,547 $ 7,356,244 Expenditures $ 2,693,663 $ 2,828,515 5 3,414,465 $ 3,400,332 $ 3,749,909 $ 307,919 $ 457,848 $ 425,778 $ 442,821 $ 443,518 I ENDING BALANCE JUNE 30 $ 5,196,666 $ 4,746,271 $ 3,416,987 $ 4,100,394 $ 3,162,817 I INCREASE(DECREASE) I LI] IN FUND BALANCE $ 21,414 $ (450,395) $ (680,243) $ (645,877) $ (937,577) I SEWER FUND REVENUE DETAIL SUMMARY CHARGES FOR SERVICES User Fees $ 2,464,263 $ 2,485,292 $ 2,625,000 $ 2,716,000 $ 2,750,000 Liquid Waste Hauling Fees $ 8,437 $ 10,198 $ 12,500 $ 10,711 $ 12,500 Laboratory Fees $ 15,025 $ 12,887 $ 14,000 $ 13,900 $ 14,000 Permits $ 7,725 $ 6.750 $ 6,500 $ 6,425 $ 6,850 Stormwater Fees $ 241,224 $ 234,612 $ 225,000 $ 229,400 $ 232,000 TOTAL CHARGES FOR SERVICES $ 2,736,674 $ 2,749,739 $ 2,883,000 $ 2,976,436 $ 3,015,350 REVENUE USE OF PROPERTY Interest $ 260,947 $ 17,859 $ 255,000 $ 210,000 $ 225,000 Miscellaneous $ 12,895$ 52,356 $ 22,000$ 10,840$ 15,500 Transfer In $ 12,480 $ 16,014 TOTAL SEWER FUND $ 3,022,996 $ 2,835,968 $ 3,160,000 $ 3,197,276 $ 3,255,850 0 SEWER WASTEWATER TREATMENT ADMINISTRATION Personnel Services $ 162.809 $ 109,138 $ 117,714 $ 115,ODD $ 124.528 6% Contractual Services $ 1,136 5 67,996 $ 65,975 $ 60,000 $ 68,375 4% Commodities $ - $ 359 $ 1,600 $ 1,400 $ 500 -69% Capital Equipment $ - 5 $ - 5 19,700 n Capital Improvement TOTAL $ 163,945 $ 177,493 $ 185,289 $ 176,400 $ 213,101 15.01% Sewer Fees 0 . , .... , ' . I POSITION Wastewater Treatment Faciiii W Administrator Secretary i l U gp~~~q&y~@@~#gJ~jg~#j~?~jgg@~~g@y@~&@~#J#~g&~gg~~@@gj@~g The Wastewater Treatment Administration is resoonsible for the ooeration and maintenance of the Citv's Wstewater Treatment Faciliiv. In LI addition, the administrator is responsible for the solid Waste function SEWER WASTEWATER TREATMENT OPERATION Personnel Services $ 790.236 $ 873,104 $ 885,467 $ 860,000 $ 931,558 5.21 % Contractual Services $ 473,027 $ 541,101 $ 622,559 8 600,000 $ 504,385 -1 8.98% Commodiffi $ 268,686 $ 338,106 $ 435,900 $ 400,000 $ 552,600 26.77% Capital Equipment $ 121,606 $ 98,056 $ 507,500 $ 500,000 $ 614,450 21.07% Capital Improvement TOTAL $ 1,653,555 $ 1,850,367 $ 2,451,426 $ 2,360,000 $ 2,602,993 6.18% Permits Sewer Fees Interest Miscellaneous TOTAL POSITION Operator Laboratary Technician Maintenance Foreman M & 0 Mechanic Maintenance Mechanic Electrician Part Time Laboratory Technician Temporary Laborer Laborer I1 Laboratory SuperIPretreatment Coordinator This account reflects the maintenance and operation of the Ciyy's Wastewater Treatment Facility. The facility, completed in 1962, provides secondary treatment of wastewater collected by the City's combined storm and sanitary sewer system. U SEWER Personnel Services $ 214,313 5 230,248 $ ZE,722 5 250,DDD 5 282,130 4.60% Contractual Services $ 109,230 $ 27,835 $ 46,400 $ 42,500 $ 36,500 -21 34% Commodities 5 68.262 $ 44.342 $ 52,500 $ 52,000 $ 53,800 2.48% Capitai Equipment $ 101,130 5 114,247 $ 30,000 $ 30,000 $ 65,000 116.67% Capitai improvement $ 492,935 $ 416,672 $ 398,622 $ 374,500 $ 437,430 9.74% .~~~-r---*r%?~~~.Tf.?aD~~1"~&@gg#$!~fiqr~~pg-y~~&~@;~~~a&$&~~~B"b$& ~epsgg@a~~... a~~~m;didlr~hed~~&~~~~~+a. A -, n Sewer Fees 5 492,935 $ 416,672 $ 298,622 $ 374,500 5 437,430 POSITION i E U Foreman Part Time Laborer SireeWSewar Maintenance Workel The Sanitary Sewer Maintenance Deparimsnt is responsible for maintenance of the City's sewar system. U SEWER SEWER REVENUE BOND 1997 3001-3100-3108 Sewer Revenue Bond 1997 $ 101,643 $ 103,598 $ 100,223 $ 100,223 $ 101,773 1.55% TOTAL $ 101,643 $ 103,598 $ 100,223 $ 100,223 $ 101,773 1.55% Sewer Fees $ 101,643 $ 103,598 $ 100,223 $ 10,223 $ 101,773 The Sewer Revenue Bond 1997 account reflects the annuai debt service (principal and interest) for the sewer revenue bond issue sold in 1997. These bonds were sold to finance repairs, as well as, separation of the combined storm and sanitary sewers in targeted areas of the community. SEWER 1 SEWER REVENUE BOND 1998 . - ,;,i'.:'. ..;...... ' " .:. <..,<'v%e:. “'~~:..~"*.''.'.~",.?!<: <:s ".." "'. " ,.,".i;E,' .~s:,:.:q.?'<.' .::.;., :",' .; .:.:..%,:.:..'-!;' '.,'. >. ".'" :. ,:k.:,:,>, :: , ;3y>:;..,:., , , ,, ,i,;:,>;-!:k:,.:,j ;:., ;.: .$:$ ,;, 1: ;,,.;,. : i,,*..:>..;:.,?;k :-. .>.c: . ,> .,.':?. ,i ,., .: . . r, *E~~PEND!TURE:DE~'AIL.,..A.,-a,.-.- *-.-.>,.- ~ .&... 2 -,,A.. ?..;, :-*': ,.., ., ., .*'?:<- i'. .. ' ' jt. ~jeg~apool.,:..'~~~000~2001,;;~1.... .~0tq72002., f;;..!. ,~ooI=zPoz.'.:>'.. ?002:200~>,:':'..,PERCfiPJT?:: .A , . .,. .&. . . .., ... .I. ;..;:g~-jji;,@,~'.. .,:;g$f,M~q@j-. :: ;; !.- -~~JDGET~.~~ . . :cu: ., ,.&'.. . -.., ..d ".A L- -- -..- g:~ei~o~z - Ed- 4GI!!!!K.> 3 ~ ..*. '. - . \.- Sewer Revenue Bond 1998 $ 281,585 $ 280,385 $ 278,905 $ 278.905 $ 282,140 1.16% 1 TOTAL $ 281,585 $ 280,385 $ 278,905 $ 278,905 $ 282,140 1.16% $ 229,400 $ 232,000 Storm Water Utility Fees 50,140 Sewer Fees $ 281,585 $ 280,385 $ 278,905 $ 49,505 $ :j, , :\t- ;& fi ).I #f]l%'Y'kE!:bqy!F, W;Pp! m,, :'a $r~#~,mi)x",y,i~).~km~~$$8'l):&&$#b~fj;r ~~~~~~\&~~~~~j,~~~&$&~~~$~~~ rr 'd,.#!f~;:pjf##p#fiy@#~jf&qpag@q#~t & , ;,l'& A tiln, J4*~6jj,, @p~~~@~@~~j~$&i~&&~j~a& i 1 r!! s I ' ~h~ sewerR~~~~~~ ~~~d 1998 accounts for the annual payment of principal and interest for the 1998 Sewer Revenue Bond issue. The bonds were to finance a portion Of the local share of a $13,000,000five year combined sewer separation project. The local share of the projectis $~,OOO,OOO,with the 1998 Bond Issue providing $2,430,000 of that amount. SEWER SEWER REVENUE BOND 2001 Sewer Revenue Bond 2001 $ - $ - $ - $ 110,304$ 1 12,472 TOTAL $ - $ - $ - $ 110,304f 112,472 Storm Water Utility Fees Sewer Fees $ 281,585 $ 280,385 $ 278,905 $ 278,905 $ 282,140 POSITION The Sewer Revenue Bond 2001 accounts for the annual ,oavrnent . of orincioal and interest for the 2001 Sewer Revenue Bond issue. The bonds were sold to finance a portlon of the local share of a $13,000,000 five year combined sewer separation project The local share of the project is $6,000,000. with the 2001 Bond Issue providing $1,160,000 of that amount. ENTERPRISE FUNDS SOLID WASTE MANAGEMENT The Solid Waste Management Fund accounts for expenses associated with the collection and disposal of solid wage fiom residential customers within the city limits of Burlingion. Expenses also include amounts paid to ihe Regional Solid Waste Conunission 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. Under the bag and tag program each resident is allowed one untagged container per week. Each additional container requires a $1.25 tag which can be purchased from a variety of retailers throughout the community. The City provides curbside piclcup of solid waste on a weekly basis, while the Solid Waste Commission collects recyclables every other week. In addition, the City provides twice a year, spring and fall, pickup of larger items such as old appliances, furnitme, etc. Property owners may contract with private haulers for yard waste disposal or haul yard waste to the landfill free of charge. SOLID WASTE MANAGEMENT FUND BALANCE SUMMARY BEGINNING BALANCE JULY 1 $ 270,215 $ 270,851 $ 247,469 $ 67,751 $ 72,131 Revenues $ 1,052,265 $ 1,055,361 $ 1,127,650 $ 1,183,699 $ 1,315,440 Transfers In $ - $ - $ - $ - $ - Total Available $ 1,322,480 $ 1,326,212 $ 1,375,119 $ 1,251,450 $ 1,386,571 Expenditures $ 901,274 $ 1,073,167 $ 1,017,339 $ 1,011,500 $ 1,136,527 Transfer Out $ 150,355 $ 185,294 $ 166.542 $ 168,819 $ 170,444 ENDING BALANCE JUNE 30 $ 270,851 $ 67,751 $ 191,238 $ 71,131 $ 79,600 INCREASE(DECREASE) IN FUND BALANCE $ 636 $ (203,100) $ (56,231) $ 3,380 $ 8,469 SOLID WASTE MANAGEMENT FUND REVENUE DETAIL SUMMARY CHARGES FOR SERVICES Refuse Collection Fees $ 919,981 $ 929,512 $ 980,000 $ 1,049,000 $ 1,065,000 Dumpster Permits $ 1,145 $ 1,470 $ 1,150 $ 1,340 $ 1,340 Trash Tags $ 126,049 $ 121,318 $ 132,500 $ 129,034 $ 132,000 TOTAL CHARGES FOR SERVICES $ 1,047,175 $ 1,052,300 $ 1,113,650 $ 1,179,374 $ 1,198,340 REVENUE USE OF PROPERTY Interest $ 4,742 $ 2,828 $ 7,500 $ 2,500 $ 2,500 Miscellaneous $ 348 $ 233 $ 6,500 $ 1,825 $ 2,600 Sale of Long Term Debt $ - $ - $ 112,000 Transfers In $ - $ - $ - TOTALSOLIDWASTEFUND $ 1,052,265 $ 1,055,361 $ 1,127,650 $ 1,183,699 $ 1,315,440 SOLID WASTE MANAGEMENT SOLID WASTE MANAGEMENT 2005-2500-5301 Personnel Sewices $ 354,595 $ 372,905 $ 367,639 $ 337,600 $ 407,934 5.23% Coniractual Services $ 531,646 $ 563,338 $ 575,150 $ 570,000 $ 586,943 2.05% Commodities $ 15,033 $ 25,895 $ 28.600 $ 28,000 $ 29,600 3.50% Capital Equipment $ 111,029 $ 25,900 $ 25,900 $ 112,000 Capital Improvement TOTAL 0 901,274 0 1,073,167 .$ 1,017,339 $ 1,011,500 $ 1,136,527 11.72% Fees Interest Miscelianeous Bond Procwds TOTAL $ 1,052,265 $ 1,055,362 $ 1,017,339 $ 1,099,199 $ 1,314,100 POSITION Refuse Truck Driver Refuse Driver I1 Solid Waste Foreman $@g#&w&%a$@dBWa,- The Solld Waste Management Fund is an enterprise fund of the City. Solid Waste encompasses the collection and disposal of soiid waste from residential properties within the City, as well as payment made to the Regional Soiid Waste Commission for the curbside pickup of recyclables. Soiid waste is picked up from approximately 11,000households on a weekly basis and transported to the landfill operated by the Soiid Waste Commission. ENTERPRISE FUNDS 1 GOLF COURSE FUND Flint Hills Municipal Golf Course is a City owned and operating 18 hole course located north of the city limits. The course is open from early April to early December each year and generates 0 sufficient revenues to be self-sufficient. In 1993 and 1994 the City installed a fairway watering system to enhance play at the course. Retirement of the debt incurred to finance this improvement is being fmanced with a $1.00 per round surcharge. FLINT HILLS GOLF COURSE FUND BALANCE SUMMARY BEGINNING BALANCE JULY 1 $ 111,597 $ 111,828 $ 93,703 $ (1,620) $ (31,541) Revenues $ 480,153 $ 424,798 $ 512,500 $ 477,216 $ 501,500 Transfers In $ - $ - $ - $ - $ - Total Available $ 591,750 $ 536,626 $ 606,203 $ 475,596 $ 469,959 Expenditures $ 430,586 $ 487,852 $ 486,482 $ 458,000 $ 452,424 Transfer Out $ 49,336 $ 50,394 $ 49,137 $ 49,137 $ 49,128 ENDING BALANCE JUNE 30 $ 111,828 $ (1,620) $ 70,584 $ (31,541) $ (32,593) INCREASE(DECREASE) IN FUND BALANCE $ 231 $ (113,448) $ (23,119) $ (29,921) $ (52) FLINT HILLS GOLF COURSE FUND REVENUE DETAIL SUMMARY CHARGES FOR SERVICES Season Passes $ 61,637 $ 58,739 $ 67,000 $ 62,100 $ 67,000 Green Fees $ 157,454 $ 134,979 $ 170,000 $ 160,300 $ 165,000 Concessions $ 74,642 $ 63,967 $ 79,500 $ 75,600 $ 79,500 Cart & Rental $ 128,022 $ 109,237 $ 125,000 $ 115,100 $ 125,000 Pro Shop Sales $ 25,333 $ 33,639 $ 33,500 $ 29,500 $ 33,500 Irrigation Surcharge $ 27,787 $ 23,580 $ 30,500 $ 26,776 $ 30,000 TOTAL CHARGES FOR SERVICES $ 474,875 $ 424,141 $ 505,500 $ 469,376 $ 500,000 REVENUE USE OF PROPERN Interest $ 1,501 $ 462 $ 5,500 $ 3,500 $ - Miscellaneous $ 3,777 $ 195 $ f,500 $ 4,340 $ 1,500 TOTAL FLINT HILLS GOLF COURSE FUND $ 480,153 $ 424,798 $ 512,500 $ 477,216 $ 501,500 FLINT HILLS GOLF COURSE FLINT HILLS GOLF COURSE Personnel Services $ 232,415 $ 239,808 $ 193,902 $ 194,000 $ 202,024 4.19% Contractual Services $ 83,616 $ 72.316 $ 105,250 $ 90,000 $ 89,700 -14.77% Commodities $ 105,94 $ 111,884 $ 143,000 $ 130.000 $ 145,200 1.54% Capital Equipment $ 8,612 5 63,844 $ 44,330 $ 44,000 $ 15,500 -65.03% Capital improvement TOTAL $ 430,586 $ 487,852 $ 486,482 $ 458,000 $ 452,424 -7.00% Charges $ 474,875 $ 424.141 $ 479.482 $ 465.036 $ 461,924 Miscellaneous $ 3,777 $ 195 $ 1,500 $ 4,340 $ 1,500 Interest $ 1,501 $ 462 $ 5,500 $ - $ TOTAL $ 480,153 $ 424,798 $ 486,482 $ 469,376 $ 463,424 g€ag@g"N~.$Jia ->* . .A2 POSITION Laborer Foreman Sales Person Starter Golf Grounds Superintendent Golf General Manager The Flint Hiiis 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. REC PLEX FUND The Rec Plex Fund accounts for the operation of the Burlington Family Regional Rec Plex opened in the summer of 1999 in Flint Ridge Business Park. The RecPlex provides softball fields, soccer, sand pit volleyball, batting cages and a tot lot. It is anticipated that revenues derived from concessions, entry fees, tournament sponsorship, etc., should be sufficient to cover operating costs. 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. REC BLEX FUND BALANCE SUMMARY BEGINNING BALANCE JULY 1 $ (29,962) $ (174,317) $ (79,358) $ (221,794) $ (277,080) Revenues 5 160,941 $ 236,641 $ 315,000 $ 304,714 $ 346,700 Transfers In $ - $ - $ - $ - $ - Total Available $ 130,979 $ 62,324 $ 235,642 $ 82,920 $ 69,620 Expenditures 5 305,296 5 284,118 $ 391,969 $ 360,000 5 367,767 Transfer Out 5 - 5 - $ - 5 - $ - ENDING BALANCE JUNE 30 $ (174,317) $ (221,794) $ (156,327) $ (277,080) $ (298,147) INCREASE(DECREASE) IN FUND BALANCE $ (144,355) $ (47,477) $ (76,969) $ (55,286) $ (21,067) REC PLEX REVENUE DETAIL SUMMARY CHARGES USE OF PROPERTY Rental $ 14,521 $ 31,233 $ 48,000 $ 32,120 $ 39,000 Entry FeeslAdmissions $ 8,251 $ 9,158 $ 18,000 $ 18,250 $ 20,000 Concessions $ 78,554 $ 132,315 $ 180,000 $ 170,644 $ 195,000 Miscellaneous $ 1,067 $ 803 $ 1,000 $ 20,000 $ 20,000 Advertising $ 4,000 $ 12,700 $ 12,000 $ 12,000 $ 12,000 Program Registration $ 54,548 $ 50,432 $ 56,000 $ 51,700 $ 60,700 Transfers In TOTAL RECREATION FUND $ 160,941 $ 236,641 $ 315,000 $ 304,714 $ 346,700 REC PLEX REC PLEX Personnel Services $ 149,497 $ 132,769 $ 200,819 $ 175,000 $ 196,167 -2.32% Contractual Services $ 74,257 $ 84.871 $ 91.850 $ 90,000 $ 86,860 Commodities $ 80,542 $ 58.656 $ 88,800 $ 85,000 $ 80,740 -9.08% Capital Equipment $ 1,000 $ 7,822 $ 10,500 $ 10,000 $ 4,000 Capital Improvement TOTAL $ 305,296 $ 284,118 $ 391,969 $ 360,000 $ 367,767 -6.17% Admissions Concessions Advertising Miscellaneous Rental Total ikEgw&Tm-w POSITION Rec Plex General Manager Rec Plex Grounds Superintendent Reo Plex Workers The RecPlex account reflects the operations of the Burlington Regional RecPlex. The facility, located in Flint Ridge Business Park, provides softball diamonds, sand pit voiley ball, soccer fields, batting cages and a tot lot. Operations are funded by concessions, league fees, and entry fees. ENTERPRISE FUND WATER FUND The Burlington Municipal ~aterworlcsis an independent municipal corporation, established to provide safe, clean &icing 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. WATERWORKS FUND BALANCE SUMMARY BEGINNING BALANCE JULY I $ 1,007,378 $ 1,007,378 $ 876,000 $ 1,007,378 $ 1,250,000 Revenues $ - $ - $ 2,502,500 $ 2,502,500 $ 3,076,250 Transfers In $ - $ - $ - $ - $ Total Available $ 1,007,378 $ 1,007,378 $ 3,378,500 $ 3,509,878 $ 4,326,250 Expenditures $ - $ - $ 3,418.700 $ 3,418,700 $ 3,076,250 Transfer Out $ - $ - $ - $ - $ - ENDING BALANCE JUNE 30 $ 1,007,378 $ 1,007,378 $ (40,200) $ 1,250,000 $ 1,250,000 INCREASE(DECREASE) IN FUND BALA $ - $ - $ (916,200) $ 242,622 $ - WATERWORKS REVENUE DETAIL SUMMARY Ll REVENUE USE OF PROPERn Miscellaneous WATERWORKS WATERWORKS Personnel Services $ $ 947,000 $ 947,000 $ 3,076,250 Contractual Services $ $ 519,050 $ 519,050 $ Commodities $ 1,106,550 $ 1,106,550 4 Capital Equipment $ $ Capital Improvement $ $ 646,100 $ 846,100 $ TOTAL $ - $ - $ 3,418,700 6 3,418,700 $ 3,076,250 0 Sale of Water Miscellaneous POSITION NO PERSONNEL ASSIGNED TO THIS ACTlVlN This is a memorandum entry. only.. The Board of Water Trustees are resoonsible for the watemorks~ ~~~ budoet--- We are reouired. howsver. to include these totals with our budget. The Burlington Municipal ~ateiworksprovides for the purification and distribution of safe drinking kter to the community, as well as, to West Burlington, Middletown, Danville, the I~P,and some rhral areas. INTERNAL SERVICE FUND PROPERTY MAINTENANCE FUND The Properly Maintenance Fund, an Internal Service Fund, was established to provide rnainte~lanceservices 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 includmg overhead. The purchase of large items of equipment are baed through other sources such as the local option sales tax. PROPERTY MAINTENANCE FUND FUND BALANCE SUMlVlARY BEGINNING BALANCE JULY 1 $ (100,045) $ (87,542) $ (100,045) $ (114,059) $ (96,696) Revenues $ 314,744 $ 335,361 $ 318,364 $ 318,364 $ 320,951 Transfers In $ - $ - $ - $ - $ Total Available $ 214,699 $ 247,819 $ 218,319 $ 204,305 $ 224,255 Expenditures $ 302,241 $ 361,878 $ 309,278 $ 299,000 $ 309,682 Transfer Out $ - $ - $ - $ 2,001 $ 11,269 ENDING BALANCE JUNE 30 $ (87,542) $ (114,059) $ (90,959) $ (96,696) $ (96,696) INCREASE(DECREASE) IN FUND BALANCE $ 12,503 $ (26,517) $ 9,086 $ 17,363 $ PROPERTY MAINTENANCE FUND REVENUE DETAIL SUMMARY CHARGES FOR SERVICES Property Maintenancecharges $ 314,744 $ 335,361 $ 318,364 $ 318,364 $ 320,951 TOTAL PROPERN MAINTENANCECHARGES $ 314,744 $ 335,361 $ 318,364 $ 318,364 $ 320,951 PROPERTY MAINTENANCE PROPERTY MAINTENANCE 6001-6100-8101 Personnel Services $ 243,449 $ 255.663 $ 273,278 $ 265,000 $ 284.482 4.10% Contractual Servioes $ 32,199$ 46,785 $ 17,400 $ 16,000 $ 16.400 -5.75% Commodities $ 11,079$ 25,818 $ 18.600 $ 18,000 $ 8,800 -52.69% Capital Equipment $ 15,514 $ 33.632 $ Capital lrnprovemant TOTAL $ 302,241 $ 361,878 $ 309,278 $ 299,000 $ 309,682 0.001306268 Reimbursements POSITION propertiis Superintsndent Carpenter Maintenance Mechanic Lead Property Maintenance Property 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 aperaton of Memorial Autiiorium and the Cisparking system. Property Maintenance is an infernal service fund and thus, is reimbursed for its services by the using department. INTERNAL SERVICE FUND 1l VEHICLE MAINTENANCE FUND u The Vehicle Maintenance Fund, an Internal Service Fund, provides limited vehicle maintenance services to various City departments. Routine services, such as oil changes, as well as most repairs to police cars, etc. are contracted out. Services provided by Vehicle Maintenance include n overhauls, as well as, repairs to large pieces of equipment and vehicles. U1 The Fund also provides fuel for all City vehicles at the centralized fueling station. 0 The Fund recovers it's costs of operations through charges for services, as well as, fuel charges. VEHICLE MAINTENANCE FUND FUND BALANCE SUMMARY BEGINNING BALANCE JULY 1 $ (103,976) $ (117,390) $ (103,976) $ (83,793) $ (34,358) Revenues $ 479,127 5 536,315 $ 568,664 $ 568,664 $ 575,159 Transfers In $ - $ - $ - 5 - $ Total Available $ 375,151 $ 418,925 $ 464,688 $ 484,871 $ 540,801 Expenditures $ 492,541 $ 502,718 $ 524,822 $ 509,500 $ 520,369 Transfer Out $ - 5 - $ - 5 9,729 5 54,790 ENDING BALANCE JUNE 30 $ (117,390) $ (83,793) $ (60,134) $ (34,358) $ (34,358) INCREASE(DECREASE) IN FUND BALANCE $ (13,414) $ 33,597 $ 43,842 $ 49,435 $ - U VEHICLE MAINTENANCE FUND 1 REVENUE DETAIL SUMMARY [1 CHARGES FOR SERVICES Property Maintenance Charges $ 479,127 $ 536,315 $ 568,664 $ 568,664 $ 575,159 TOTAL VEHICLE n MAINTENANCE FUND $ 479,127 $ 536,315 $ 568,664 $ 568,664 $ 575,159 VEHICLE MAINTENANCE SERVICE FUND VEHICLE MAINTENANCE Personnel Services $ 203,837 $ 191,732 $ 209,122 $ 195,000 $ 207,169 -0.93% Contractual Services $ 20,677 $ 29.017 $ 26,800 $ 26,500 5 22,200 -17.16% Commodities $ 263,392 $ 281,969 $ 288.900 $ 288,000 $ 282,500 -2.22% Capital Equipment $ 4,635 $ $ 8,500 Capital Improvement TOTAL $ 492,541 $ 502,718 $ 524,822 $ 509,500 $ 520,369 -0.85% Reimbursement $ 492,541 $ 502.718 $ 524,622 $ 509.500 $ 575,159 Lead Mechanic Automotive Mechanic Records Clerk The 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 sewice account, charging the using department for services rendered. Tha total of this activity is also budgeted in the appropriate user activity accounts. INTERNAL SERVICE FUND INSURANCE RESERVE FUND The lasurance Reserve Fund accounts for claims filed against, and paid by the City under the City's self-insured program. Under the program claims are administered by Willis-Corroon Administrative Services through their Bettendo& Iowa offices. Layers of reinsurance are purchased to cover catastrophic claims. The self-insured retenti011 is $25,000 for property damage claims, $50,000 for liability claims, and $100,000 for Worker's Compensation claims. The City pays any claims costs, including attorney fees below these amounts. The Fund recovers its costs through premiums charged to the various funds of the City. lNSURANCE RESERVE FUND BALANCE SUMMARY BEGINNING BALANCE JULY 1 $ (149,567) $ (128,913) $ (112,352) $ (136,942) $ (41,942) Revenues $ 19,645 $ 127,012 $ 35,000 $ 95,000 $ 125,000 Transfers In $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ 35,000 Total Available $ (94,922) $ 33,099 $ (42,352) $ (6,942) $ 118,058 Expenditures $ 33,991 $ 170,041 $ 35.000 $ 35,000 $ 20,000 Transfer Out $ - $ - $ - $ - $ ENDING BALANCE JUNE 30 $ (128,913) $ (136,942) $ (77,352) $ (41,942) $ 98,058 INCREASE(DECREASE) IN FUND BALANCE $ 20,654 $ (8,029) $ 35,000 $ 95,000 $ 140,000 INSURANCERESERVE REVENUE DETAIL SUMMARY I . . r. Charges for Services $ 14,644 $ 64.958 $ 35,000 $ 35,000 $ 65,000 REVENUEUSEOFPROPERTY 0 Interest $ 100 $ 15 $ - $ Transfers In $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ 35,000 Miscellaneous $ 1,862 $ - $ - $ Reimbursements $ 3,039 $ 62,039 $ - $ 60,000 $ 60,000 TOTAL INSURANCE RESERVE $ 54,645 $ 162,012 $ 7D,OOD $ 130,000 $ 160,000 SELF-INSURANCE LOSSES Personnel Services $ 42,799 $ 15,000 $ 15.000 $ Contractual Services $ 33,991 $ 124,527 $ 20,000 5 20,000 $ 20,000 0.0056 Commodities $ 2,715 Capital Equipment Capital Improvement TOTAL $ 33,991 $ 170,041 $ 35,000 $ 35,000 $ 20,000 -42.86% Reimbursements Interest Transfers In Miscellaneous TOTAL igEm:mmx POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITIY. Effective with fiscal year 199697 the Se,f-Insurance Losses Fund is being treated as an internal service fund account for payment of claims filed against the City under the City's self-insured retention portion of its All Lines Aggregate insurance policy. The other city funds pay a premium to the Self Insurance Losses Fund to assure adequate funds are available to cover iosses. DEBT SERVICE FUND The Debt Service Fund accounts for the payment of principal and interest on general obligation bonds which are backed by tlle fdl faith and credit of the City of Burlimgton. 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. Additionally, in 1993 the City sold a bond issue which, in part, financed improvements to Flint Hills Golf Course to be financed through golf course revenues. In 1998 the City issued a bond issue to be patially retired through the use of Riverboat Gambling proceeds, Hotel/Motel Tax, and contributions fiom Burliion Area Development Corporation. Therefore, Debt Service Fund revenues reflect not only the receipt of ad valorem property taxes, but also includes transfers fiom the tax increment, golf course, HoteUMotel Tax, and General fimds. Currently, the City enjoys relatively low outstanding debt and even though the City's five year Capital Improvement Program contemplates the issuance of approximately $2,204,500 of new debt, the City will be well below the statutory debt limit, as well as remain within the debt limit imposed by the City's debt policy. GENERAL OBLIGATION DEBT SCHEDULE 1993 POLICEIGOLF 1994 PHEASANT RUN 1994 CORPORATE COURSE BONDS ISSUED BONDS ISSUED PURPOSE BONDS NOVEMBER 1,1993 MARCH 1,1994 ISSUED JULY 1,1994 3103 3104 3105 PRINCIPAL INTEREST PRINCIPAL INTEREST PRINCIPAL INTEREST TOTALS 1996 CORPORATE 1997 CORPORATE 1999 CORPORATE PURPOSE BONDS PURPOSEBONDS PURPOSEBONDS ISSUED AUGUST 1,1996 ISSUED SEPT. 1,1997 ISSUED AUGUST 16,1999 3106 3107 3112 PRINCIPAL INTEREST PRINCIPAL INTEREST PRINCIPAL INTEREST GENERAL OBLIGATION DEBT SCHEDULE CONTINUED 1998 CORP. PURPOSE 1998 G. 0. HOTEL BURLINGTON 2000 0.0. CORPORATE PURPOSE (TAXABLE) PUBLIC WORKS FACILITY ISSUED AUGUST 1,1998 ISSUED AUGUST I,1998 ISSUED JUNE I,2000 3109 3110 3113 PRINCIPAL INTEREST PRINCIPAL INTEREST PRINCIPAL INTEREST 2001 G. 0. 2001 0.0. AIRPORT FIRE STATION ISSUED 711 6101 ISSUED 11/5/01 3115 3116 BONDS TOTAL BONDS TOTAL PRINCIPAL INTEREST PRINCIPAL INTEREST PRINCIPAL INTEREST TOTAL DEBT SERVICE FUND FUND BALANCE SUMMARY BEGINNING BALANCE JULY 1 $ 22,360 $ 14,986 $ 50,340 $ (66,479) $ (66,481) Revenues $ 1,537,668 $ 1,360,642 $ 1,532,003 $ 1,591,604 $ 1,633,575 Total Available $ 2,755,462 $ 2,893,263 $ 3,171,067 $ 3,161,615 $ 2,828,219 Expenditures $ 2,740,476 $ 2,959,742 $ 3,120,729 $ 3,228,096 $ 2,890,667 ra Transfer Out $ - $ - $ - $ - $ - n ENDING BALANCE JUNE 30 $ 14,986 $ (66,479) $ 50,338 $ (66,481) $ (62,448) INCREASE(DECREASE) 1 IN FUND BALANCE $ (7,374) $ (81,465) $ (2) $ (2) $ 4,033 COMPUTATION OF DEBT LIMIT AND LEGAL DEBT MARGIN Total Assessed Valuation as of January 1,2001 Debt Limit-5% of Assessed Valuation Amount of Debt Applicable to Limit General Obligation Bonds Tax Increment Bonds Total Debt Applicable to Limit Legal Debt Margin DEBT SERVICE FUND REVENUE DETAIL SUMMARY PROPERTY TAXES $ 1,397,171 $ 1,232,406 $ 1,350,696 $ 1,350,696 $ 1,499,488 Machinery & Equipment $ 3,338 $ 5,050 $ - $ - $ Utility Tax $ 58,012 $ 66,587 $ 66,587 $ 71,905 $ - $ - $ - $ - $ REVENUE USE OF PROPERN Interest $ 4,819 $ - 2,674 $ 2,000 Transfers In $ 1,195,434 $ 1,517,635 $ 1,588,724 $ 1,636,490 $ 1,261,125 Reimburernent of Expenses $ 5,418 $ - $ 59,601 Miscellaneous $ 62,500 $ 62,500 $ 114,720 $ 114,720 $ 60,182 Proceeds from Bond Sale $ 64,422 $ TOTAL DEBT SERVICE $ 2,733,102 $ 2,878,277 $ 3,120,727 $ 3,228,094 $ 2,894,700 --I DEBT SERVICE 3 1993 POLICE STATlONlGOLF COURSE G.O. BONDS Debt Service $ 78,800 $ 81.460 $ 78,800 $ 78,800 $ 76,000 -3.55% 1 TOTAL Golf Course Property Taxes TOTAL POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY. ~.~'"'~,~"'"'."*"--,"!! , ,,,i ,a ....* ..cr r. f . g@j@~lp&~@($~~gg~j,#&gF@~$j,,;p~~~~~,~ff#~&~@ Ii,,-ds~pw&a$&j, . ,#&v+Q#J)Y kdjjd&,~r~ih@hiidk$ ~.;~&~lld.b,, ! aNd:,-m fkb,,~& /1k,j$, , Payment of principal and interest on outstanding general obligation bonds sold for purposes of purchasing and remodeling the National Research Bureau building for a police station and installation of a fainvay irrigation system at Flint Hills Golf Course. Thirty-two percent (32%) of this expense is being paid by the Golf Course Fund with revenues derived from a $l.OD per round surcharge, the balance is being repaid with property taxes. DEBT SERVICE 1994 PHEASANT RUN Debt Service TOTAL $ 108,670 $ 108,790 $ 108,605 5 108,605 $ 118,115 8.76% Tax Incremental Revenue $ 108,670 $ 108,790 $ 108,605 $ 108,605 $ 118,115 POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY. The Pheasant Run account reflects the payment of principal and interest on the $650,000 of taxable general obligation debt to finance infrastructure improvements in the Pheasant Run subdivision. The subdivision was developed through a pubiiclprivate partnership with two local developers. J DEBT SERVICE -- A 1994 CORPORATE PURPOSE 0 Debt Service n Property Taxes ...... '...... -, POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY This account reflects the payment of principal and interest on the 1994 General Obligation Corporate Purp~seBond issue. This issue, in the original amount of $1,620,000 was sold to finance street paving projects, purchase of a fire truck and airport projects. DEBT SERVICE 1998 CORPORATE PURPOSE BOND Debt Service $ 604,220 $ 600,545 $ 595,980 $ 595,980 $ 600.288 0.72% TOTAL $ 604,220 $ 600,545 $ 595,980 $ 595,980 $ 600,288 0.72% Tax Increment Solid Waste Parking Property Taxes TOTAL !& POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVIN. The 1996 General Obligation Corporate Purpose Bond issue in the original amount of $4,500,000. The issue was sold for a variety of purposes including street improvements, Bre truck replacement, airport improvements, and solid waste truck replacement. The principal and interest is being repaid through a combination of tax increment financing, parking fees, solid waste fees, and property taxes. DEBT SERVICE I J 1997 CORPORATE PURPOSE 0 Debt Sewice @~w~~E~~~~~~@~~~~~fg&gg@~~@&~g~~~&~@g&~@&~~~~~. - rr Tax Increment $ 241.412 $ 263,440 $ 266,281 $ 266,261 $ 265,966 Property Taxes $ 233,996 $ 255,348 $ 258,102 $ 258,102 $ 257,796 LJ Total 3 NO PERSONNEL ASSIGNED TO THIS ACTIVITY The 199 corporate purpose general obliiation bonds in the amount of $4,500,000 were used to finance a variety of projects including street work, renovation to the Hotel Burlington, and equipment purchases. A portion of the debt. $1,285.000 is being repaid through the use of tax lncrementfinancing in the Flint Ridge Business park and the Hotel Burlington. DEBT SERVICE 1997 GO REFUNDING 3001-31003101 Debt Service TOTAL Property Taxes Sale of Bonds Total POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY. The 1997 general obligation bonds were sold ta refund the 1990 general obligation bonds. The proceeds from the sale ($728.000) were used to call the outstanding 1990 bonds. As a result of a lower interest rate on the 1997 bonds the City reaiized a savings of several thousand dollars i DEBT SERVICE 7 1 1999 G. 0.BOND 0 Debt Service Property Taxes $ 99,713 $ 232,950 $ 303,700 $ 303,700 $ 296,088 NO PERSONNEL ASSIGNED TO THIS ACTlVlN LJ [~~~@g~~#~q~~g#~~~~~&~~~~@~g~~fi~~~~f$g~~g####g~~&~~a~#g#@~~~~#~~j~~~jj~fl&@~jjjJ~Lg~gj~f& Payment of principal and interest on the 1999 general obligation corporate purpose bond issue. This issue in the amount of 52,800,000 was , , . . issued for street projects and City Hail renovation and is being repaid with property taxes DEBT SERVICE 1998 G. 0.BONDS 3001-31 00-3109 Debt Service TOTAL Property Taes $ 294,941 $ 280,181 $ 282,002 $ 282,002 $ 283,333 Tax Increment $ 101,236 $ 100,970 $ 99,147 $ 99,147 $ 102,302 Riverboat Gambling $ 340,000 $ 337,143 $ 340,335 $ 340.335 $ HoielIMotel Tax $ 50.000 $ 50,000 $ 50,000 $ 50,000 $ - Misceilaneous $ 62,500 $ 62.500 $ 62.500 $ 62,500 $ Solid Waste $ 12,284 $ 12,363 $ 12,363 $ 12,423 POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY. The 1998 G. 0. Bonds account reflects the annual debt service (orincbal and interest) for the Citv's 1998 General Obliaation Band issue. The bonds in the amount of $2,360.000 were sold to finance street ckstruction, Fire ~epartmentequipment, refuse collectin vehicles, and improvements to the police station. _1 _r1 DEBT1998 sERvlcE HOTEL BURLINGTON 0 Debt Service 1 TOTAL n Property Taxes ...... ". -,^ ...... wl.. .,...... *... I " ...... ,.?. --.., "-...... ,-<.,- F.'+'P.* ...... ,.. .. .:. : .., ...... " , ...... :.. ,-,: r~-?*-'r~~~ * ..,. i~~~so~.~~~!sc.~~~u~~;:.,.:, :,:;;L;,v,>:.:, 2,.:, .: ,.:,...... ,...... ;,*: ,,: -.,: ; ,.;,: :.!~:.. ...%... ,; ...... -...... :=:!. . L... 4. .>*---"d.&.--L ;.;.:.:>.. __./ ? ...... j . . :"c ~,+'2p00:2001:,: i, .20Dln20D2~:!~.; .: '2002-2003::;:. :: .. :SAU\R,~;;:':',-: ". . ' ' .?' . . ".:: 6:s.G-, ,.&fuR? :a::j, ,:i p~r~pm~~.',;..:.%, %[@ANGE-- j~:~';.~~2~~~~~,~~ :~.;.<::<: ..&cf($c.~...'..._.__ _ ^-._i__C'.,Cx^ I._,:I; POSITION 'i L$ NO PERSONNEL ASSIGNED TO THIS ACTlVlN The Hotel Burlington account reflects the annual principal and interest payments for the taxable general obligation bonds sold to finance the grant made to redevelop the Hotel Burlington. The bonds, in the amount of $1,000,000 will be repaid utilizing tax increment financing. DEBT SERVICE PUBLIC WORKS BUILDING BONDS 3001-31 00-3113 Debt Selvice TOTAL Propetty Taxes $ Miscellaneous $ POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY. The Public Wwks Building bonds amounts for the annual payment of principal and interest for the $4,700,000 bond issue sold in 2000 to finance construction of the City's new Public Works facility. The facility combined the operations of several functions in one location. 7 DEBT SERVICE Y AIRPORT BOND jIDebt Sewice ' TOTAL I. . .>: i." . . POSITION L1 NO PERSONNEL ASSIGNED TO THIS ACTIVITY. The Airport Bond activity accounts for the repayment of the airport bond issue sold in 2001 to provide the iocai share of taxiway and runway improvemenis at the Southeast Iowa Regional Airport. The debt is to be repaid by the Airpori Authority. DEBT SERVICE FIRE STATION BD 3001-3100-31 16 Debt Service TOTAL Property Taxes $ - $ - $ - $ 47,766 $ 160,532 ..Y^) ?P~&E9. POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY The Fire Station Bond activity accounts for the repayment of the $2,500,000 bond issue sold in 2001 to finance remodeling and expansion of the Central Fire Station. TRUST AND AGENCY FUND The Trust and Agency Fund accounts for monies donated to the City to be expended for specific purposes or to be held and the income from the principal spent for some specific purpose. TRUST AND AGENCY FUNDS FUND BALANCE SUMMARY BEGINNING BALANCE JULY 1 $ (78,129) $ 7,319 $ (78,170) $ 50,430 $ 72,930 Revenues $ 424,100 $ 407,747 $ 442,670 $ 442,670 $ 508,073 Transfers In $ - $ - $ - $ - $ Total Available $ 345,971 $ 415,066 $ 364,500 $ 493,100 $ 581,003 Expenditures $ 130,754 $ 127,663 $ 55,000 $ 55,000 $ 55,000 Transfer Out $ 207,898 $ 236,973 $ 365,170 $ 365,170 $ 453,073 ENDING BALANCE JUNE 30 $ 7,319 $ 50,430 $ (55,670) $ 72,930 $ 72,930 INCREASE(DECREASE) IN FUND BALANCE $ 85,448 $ 43,111 $ 22,500 $ 22,500 $ TRUST & AGENCY FUND REVENUE DETAIL SUMMARY PROPERTY TAXES $ 144,997 $ 233,012 $ 348,004 $ 348,004 $ 431,277 $ - Utility Tax $ 17,166 $ 17,166 $ 21,796 REVENUEUSEOFPROPERTY Interest $ 5,620 $ 4,993 $ 2,500 $ 2,500 $ - Miscellaneous-Donations $ 273,483 $ 169,742 $ 75,000 $ 75,000 $ 55,000 Transfers In TOTAL TRUST &AGENCY FUND $ 424,100 $ 407,747 $ 442,670 $ 442,670 $ 508,073 TRUST &AGENCY MISCELLANEOUS TRUST & AGENCY Personnel Services $ - $ - $ - $ - $ #DIVIO! Contractual Services $ 130,754 $ 127,663 $ 55,000 $ 55,000 $ 55,000 Commodiiles Capital Equipment Capital Improvement TOTAL $ 230,754 $ 127,663 5 55,000 $ 55,000 $ 35,000 0.00% Donations $ 130,754 $ 127,663 $ 55,OW $ 55,000 $ 55,000 @ POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY The Miscellaneous Trust and Agency Account reflects the expenditure of funds received from various trusts. Included are the Witte Trust, Starker Trust, and Gugeier Trust In addition, on accasion the City receives contributions from miscelianeous sources which are accounted for in the Trust and Agency Fund. CAPITAL PROJECTS FUND TAX INCREMENT FUND The Tax Incremeilt 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 fmance those improvements. For fiscal year 2001-2002, the City has three T.I.F. areas, Flint Ridge Business Park, Pheasant Run and Downtown. The Flint Ridge T.I.F. area was created in partnership with Burlington Area Development Corporation (BADCO) to develop the Business park west of Roosevelt Avenue. The Pheasant Run T.I.F. area was created in parlnership with local developers to create moderate priced housing in the Pheasant Run subdivision on the City's southside. 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 parlcing ramp at the comer of Main and Washington, as well as, assist in redevelopment of the Hotel Burlington. TAX INCREMENT FINANCING FUND BALANCE SUMMARY BEGINNING BALANCE JULY 1 $ 177,825 $ (517,224) $ 286,303 $ (671,657) $ (607,942) Revenues $ 877,975 $ 928,358 $ 914,378 $ 912,378 $ 926,645 Transfers In $ - $ - $ - $ - $ - Total Available $ 1,055,800 $ 411,134 $ 1,200,681 $ 240,721 $ 318,703 Expenditures $ 864,852 $ 277,765 $ 65,000 $ - $ - Transfer Out $ 708.172 $ 805,026 $ 848,663 $ 848,663 $ 865,358 ENDING BALANCE JUNE 30 $ (517,224) $ (671,657) $ 287,018 $ (607,942) $ (546,655) INCREASE(DECREASE) IN FUND BALANCE $ (695,049) $ (154,433) $ 715 $ 63,715 $ 61,287 TAX INCREMENT FINANCING REVENUE DETAIL SUMMARY PROPERTY TAXES 0' .ax increment $ 872,993 $ 893,519 $ 912,378 $ 912,378 $ 926,645 D Transfers In /I Sale of Long Term Debt ' n TOTAL TAX INCREMENT FUND $ 877,975 $ 928,358 $ 914,378 $ 912,378 $ 926,645 CAPITAL PROJECTS FUND TAX INCREMENT FINANCING TOTAL Tax Increment Interest Miscellaneous Transfers In Total $ - $ - $ - $ - $ POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY. CAPITAL PROJECTS FUND The Capital Projects Fund accounts for all Capital lnlprovements over $50,000 in value. Also included is the acquisition of large items of equipment purchased for general governmental purposes. Capital improvements are items wluch have a useful life of greater than one year and are permanent in nature. They include the construction or reconstruction of streets and sewer lines 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, sewer revenues, as well as a variety of other sources as circumstances dictate. For fiscal year 2002-2003 the Capital Projects Fund budget totals $5,787,000. Ilighlights of some of the larger projects, and their impact are as follows: UP 1. SanitarytStorm Sewer Separation Project. The $3,000,000 budgeted for fiscal year 2002-2003 represents the fifth year under a five year $13,000,000 propam to separate the sanitary and storm sewer systems in the Hawkeye sewer area which drains seventy five 0 percent of the community. This project is being partially funded by a $7,000,000 federal grant. The local share is being financed through the sale of sewer revenue bonds to be repaid through sewer user fees and establishment of a storm water utility. As a result of 0 this project, flows to the wastewater treatment facility will be reduced, especially run off -- containing grit and other debris, reducing wear and tear on the components of the plant. U 2. Street Promam. The annual street program in the amount of $2,109,000 represents seventeen different projects ranging from the construction of new streets to the overlay of existing streets. The largest project is the Main Street, Angular to Harrison overlay Li project in the amount of $625,000. Other projects include replacement of the West Avenue Bridge ($200,000), reconstruction of Jefferson Street between 5" and 6t'1 Streets U ($230,000), the reconstruction of Columbia between 4" and 5" Streets ($215,000), and the annual overlay project ($839,000). 3. Snake Alley Retaining Wall The Snake Alley retaining wall project involves reconstruction of a retaining wall along llistoric Snake Alley. The wall, whicll collapsed several years ago, will be replaced wit11 a wall which will resemble the original wall and thus, preserve tile Ihistoric character of the area. 4. Public Worlrs Cold Storage and Salt Facility. The Public Worlcs Cold Storage and Salt Facility will complete the new Public Worlcs Facility opened in 2001. The Cold Storage Facility will provide an ulfieated facility for the storage of equipnlent when it is not needed. The Salt Facility will provide storage for road salt for the winter montl~s. 5. Wastewater Plant. The $208,000 allocated for the Wastewater plant is part of an on- going program to upgrade the facility which is approaching twenty years of age. Upgrades include new telemetry equipment, as well as, replacement of pumps, blowers, etc. Also included is installation of a new boiler system to replace the heat pump system currently used to heat the plant. For more specific information regarding these and other projects in the Capital Improvements Program please refer to the City's separate Five Year Capital Improvement Program document. CAPITAL PROJECTS FUND FUND BALANCE SUMMARY BEGINNING BALANCE JULY 1 $ 852,629 $ 4,657,631 $ 931,474 $ (1,527,913) $ (27,913) Un Revenues $ 9,769,399 $ 2,452,448 $ 8,514,500 $ 8,325,000 $ 4,790,000 C Total Available $ 11,959,506 $ 9,156,167 $ 10,674,974 $ 8,197,087 $ 5,997,087 Expenditures $ 7,301,875 $ 10,684,080 $ 9,743,500 $ 8,225,000 $ 5,787,000 Il Transferout $ - $ - .. $ - $ - $ ENDING BALANCE JUNE 30 $ 4,657,631 $ (1,527,913) $ 931,474 $ (27,913) $ 210,087 [I INCREASE(DECREASE) [I IN FUND BALANCE $ 3,805,002 $ (6,185,544) $ - $ 1,500,000 $ 238,000 CAPITAL PROJECTS FUND REVENUE DETAIL SUMMARY ASSESSMENTS $ 28,492 $ 48,136 $ 195,000 $ - $ - GRANTS Federal REVENUE USE OF PROPERTY Interest $ 134,825 $ 151,837 $ - $ - $ - Miscellaneous $ 271,898 $ 577,215 $ 1,158,500 $ 750,000 $ - Sale of Long Term Debt $ 7,375,456 $ - $ 3,286,000 $ 3,775,000 $ 2,204,500 Transfers In $ 1,337.478 $ 2,046,088 $ 1,229,000 $ 1,400,000 $ 1,235,000 TOTAL CAPITAL PROJECTS $ 11,106,877 $ 4,498,536 $ 9,743,500 $ 9,725,000 $ 6,025,000 FUNDING BY SOURCE CAPITAL PROJECTS FUND CAPITAL PROJECTS FUND Fire & Disaster $ 190,000 $ 207.519 $ - $ - $ 145,000 Law Enforcement $ 34.836 $ 71.761 $ - $ - $ Education and Culture $ 19;117 $ 159,300 $ - $ - $ Leisure Time Opportunities $ 382,437 $ - $ 976,000 $ 475.000 $ 175,000 -82.07% Physical Environment $ 3,216.003 $ 3,380,300 $ 4,190.500 $ 3,500,000 $ 3,140,000 -25.07% Transportation $ 3,459,462 $ 6,865,200 $ 4,577,000 $ 4,250,000 $ 2,327,000 -49.16% TOTAL $ 7,301,875 5 10,684,080 $ 9,743,500 $ 8,225,000 $ 5,787,000 -40.61°/0 .+,I? . , , ."...+. *r..ii..;' BL?r~yiipr~.:#*';'! ip;:tcy$w-;:"~.~.~.:...... -T.~v~,-,~zZwi~ ~~i.~,;~$!2,re~+7$? - r-ix.. 8 2. . .,,,*I-.l r. Assessments 28.492 Grants $ 1,958,728 $ 1,875,260 $ 3,875,000 $ 3,800,000 $ 2,585,500 Miscellaneous $ 271,898 $ 625,351 $ 1,353,500 $ 750,000 $ Interest $ 134,825 $ 151,837 Sale of Long Term Debt $ 7,375,456 $ 3.321.0W $ 2,275,000 $ 2,204,500 Transfers In $ 1,337,478 $ 2,046,088 $ 1.444.000 $ 1,400,000 $ 997,000 Total $ 12,106,877 $ 4,498,536 $ 9,993,500 $ 8,225,000 $ 5,787,000 POSlTlON NO PERSONNEL ASSIGNED TO THIS ACTIVITY. This page rdects 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 re~onstru~onof streets and sewer lines and acquisition, construd'on or remodeling of buildings and other facilities. Also is the acquisition of large items of equipment purchased for general governmental purposes. COMMUNITY PROFILE The City of Burlington, Iowa is located on the Mississippi River in southeastern Iowa approximately 160 miles from Des Moines, 200 miles *om 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, Iowa Highways 99 and 406, Burlion 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 fist territorial capitol of the Territory of Iowa. Today it encompasses an area of 14 square miles with a population of approximately 27,000. Burlmgton 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 Burlion Bees a class A affiliate of the Kansas City Royals, and a full range of art and entertainment offerings such as The Southeast Iowa Symphony Orchestra, Burliqgton Municipal Band, Civic Music Association, Burlington Steamboat Days, and The Players Workshop. 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, adopt,ing the budget, appointing committees, and hiring the City Manager. The City Manager is responsible for canying 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 deparfment heads. City Council members are elected to four year staggered tern, with the Mayor and Mayor Pro Tem being selected by the City Council every two years. Burlington cumently enjoys a favorable economic environment and indications are the trend should continue. Major employers include J. I. Case, loaders and backhoes; Iowa Industries (Champion Spark Plug), spark plugs; Burlington Northern-Santa Fe, locomotive repairs; Wiegard Corp., reception products; Vista Bakery, cookies and crackers; General Electric, switchgear; Mason and Hanger, explosives; and Lamont Limited, furniture. Grow Greater Burlington, Inc. (GGBI) is developing, in partnership with the City, the Flint Ridge Business Park. 1990 POPULATION BY AGE POPULATION (DES MOINES COUNTY) Under 18 25.7% 18 -24 8.4% 25 -44 29.5% 45 - 64 20.1% 65 - 79 16.5% 80 + 4.4% Median Age . 35.9 MAJOR EMPLOYERS Following are the major employers in the Burlington metropolitan area and the current number of people they employ: Approximate Em~lover Business Em~lovees Mason and Hanger-Silas Mason Co. Explosives and ammunition Over 1,000 Case Corporation Construction equipment 500 - 1,000 Champion Spark Plug Champion spark plugs, satellite dishes 500 - 1,000 General Electric Switchgear &power controls 500 - 1,000 Aldi, Inc. GroceriesiDistxibutioncenter 200 - 500 Antennacraft Company T.V. antennas and electronics 200 - 500 Burlington Northern Santa Fe Inc. Locomotive rebuilding and repair 200 - 500 Lamont Liited Wicker frrmiture 200 - 500 Vista Bakery Inc. Bakery 200 - 500 Winegard Company T.V. antennas 200 - 500 Burlington Basket Company Baskets, play pens & clothes hampers 100 - 200 Eastman House Furniture and mattresses 100 -200 Tuthill Corp-Murray Turbo Division Turbines 100 -200 U.S. Gypsum Company Wallboard and gypsum products 100 - 200 Conifer Corporation Telecommnnications equipment Under 100 Diamond Vogel Paint Company Paint Under 100 The Hawk Eye Commercial printinghewspaper Under 100 Hawkeye Concrete Products Concrete products Under 100 Klein Manufacturing Livestock equipment, feeders Under 100 Modem Welding Company Steel tanks, pressure valves Under 100 Simpson Paper Company Safety paper Under 100 Sterzing Food Company Potato chips Under 100 Borghi International Hydraulic Pipe Under 100 Source: Iowa ManufadurersDuectory; Burlion-West Burliion Chamber of Commerce RETAIL SALES Presented below are retail sales statistics for the City of Burlington for the period indicated: Year Ended 313 1 Retail Sales Number of Permits 2000 $270,701,424 1999 $269,407,908 1998 $259,558,335 1997 $282,766,323 1996 $275,478,106 1995 $272,276,940 1994 $273,421,999 1993 $263,111,022 1992 $257,933,113 1991 $240,553,614 1990 $225,132,657 1989 $224,742,283 1988 $21 1,837,329 1987 $199,142,603 INCOME STATISTICS Shown below are ihe comparable per capita personal income statistics for 1997 as reported by the U. S. Departmenl of Commerce, Bureau oiEconomic Analysis. Per Capita Personal Income United States $25,288 State of Iowa $23,120 Des Moines County $22,750 EMPLOYMENT STATISTICS The State of Iowa Depment of Job Service reports unemployment unadjusted rates as follows (Marcl~, 2002): National Average State of Iowa Des Moines County BUILDING PERM'ITS BANKING Fiscal Number of Dollar Value of Combined Year pennits Issued Permits Issued Calendar Year Deposits CITY OF BURLINGTON, IOWA MISCELLANEOUS STATISTICAL DATA Date of incorporation July 2, 1836 Form of government Council-Manager Area 14 Square Miles Employees as of June 30,2000: Permanent Part-time and temporary Police Protection: Number of stations Number of sworn officers Fire Protection: Number of stations Number of firefighting personnel Recreation: Number of parks 13 Number of acres 220 Rec Piex 1 Golf courses 1 Swimming pools 1 Minor league baseball Class A Wastewater Treatment Facilities: Number of facilities 1 Daily average treatment in gaiions 7.6 Million Maximum daily capacity in gallons 18 Miliion Major pumping stations 3 Minor pumping stations 10 Airports: Number of airports Number of runways Number of commercial carriers Other Facilities: Apple Trees Museum Community Field Municipal Auditorium Port of Buriington Public Library Senior Center Schools: Public Parochial Community Colleges Cemeteries CITY OF BURLNGTON FNANCIAL POLICLES DEBT POLICY The City of Burlington recognizes the issuance of debt is an integral financing component of the capital improvement process and that a debt policy ensures maintenance of a sound debt position and protection of the City's credit. Therefore, this debt policy is adopted with the understanding that it needs to be periodically reviewed as a component of the capital improvement process. 1. Debt will be used to fmance long-lived capital and operating assets. Debt maturities shall be for the shortest time possible under the circumstances, and in no situation will debt maturities exceed the useful life of the asset being acquired or constructed. 2. Debt shall be managed in such a way that the City's debt service property tax levy shall be maintained at a fairly consistent level, avoiding wide movement either up or down. 3. The City shall utilize a financial consultant specializing in the issuance of municipal debt. Unless extenuating circumstances dictate, debt shall only be sold on a competitive bid basis with the bid being awarded to the bidder submitting the lowest net interest cost (NIC). General obligation debt to be repaid with Ad Valorum taxes shall only be utilized when the asset being acquired will serve the overall public good. Other forms of debt to be utilized include revenue debt, when sufficienr revenues are available to make such debt feasible; capital loan notes, where some source of revenues, other than General Fund revenues are available to service the debt, and tax increment bonds, when feasible. Lease purchase financing arrangements may be used for the acquisition of vehicles or equipment when practical, but only if no other financing method is feasible. 4. Debt manage~nentwill +provide for compliance with debt instrument provisions and appropriate disclosures to investors, underwriters and rating agencies. 5. The City's debt sl~allbe rated by Moody's Investor Seivices. It shall be the policy of the City to protect its current "AT rating with a goal to upgrade that rating to the traditional "AA" rating enjoyed by the City until 1982. 6. The City Treasurer shall serve as the registrar for all debt incurred by the City. 7. Under Iowa Law the City is limited to tolal outstanding debt for general purposes of five percent (5%) of its total assessed valuation. It shall be the policy of the City that total net outstanding general obligation debt for the City shall not exceed the average of the average debt per capita and the average of the ratio of debt to assessed valuation for similar size co~nn~u~ities.In addition, total aiulual debt service payments for net direct general obligation debt shall not exceed the average of the ratio of debt service to total operating budget for those same communities. For purposes of this policy net general obligation debt shall be total outstanding general obligation debt of the City less general obligation debt supported by tax increment revenues. 8. Fifty percent (50%) of all debt outstanding shall be retired within ten year;. 9. Nothing in this policy shall be construed as being in conflict with the provisions of the State Code of Iowa, nor shall this policy prevent the City Council from exercising the legal debt limit as established by State Statutes, if the majonty of the City Council feels that is in the best interest of the City. POLICY ON EQUIPMENT REPLACEmNT In situations where the cost to purchase replacement equipment is less than the budgeted amount the difference shall be transferred to the Equipment Replacement Fund. In those situations where the purchase amount exceeds the budgeted amount and funds are not available within the department budget to cover that cost, the difference shall be transferred from the Equipment Replacement Fund. FIXED ASSET POLICIES 1. Assets purchased will have a minimum cost of $5,000 to be capitalized. In addition, the asset must be tangible in nature and have a useful life of two or more years to be capitalized. The cost will include any costs involved with the purchasing of the asset and readying the asset for use. 2. An inventory ledger will be maintained in the Finance Department which will include depreciation and will assign an asset number to every asset. 3. When an asset is purchased, the department making the purchase should furnish the Finance Department with the model number, serial number, manufacturer's name, and any other information such as color, size, weight, etc. that will help identify the asset. 4. Any disposals, trade-ins, sales, or transfers of any assets should be identiiied by the asset number in the inventory ledger and reported to the Finance Department. 5. Certain budgeted capital expenditures will not be on the inventory list. These include any expenditures that do not meet the cost or tangibility requirements and any expenditures such as landscaping, building improvements, or building repairs that do not improve or significantly alter the use, value, or usefi~llife of the building - a minimum cost of $20,000. In addition, infrastructure and land improvements must have a minimum cost of $50,000 to be capitalized. 6. The Finance Deparin~entwill periodically select assets at random hom the ledger to be inspected and will periodically select assets from a deparlment to trace to Ule ledger to ensure the accuracy and the completeness ofthe ledger. 7. All departments are responsible for the custody and the maintenance of the assets purchased for their department and the assets that belong to illeir department. The Finance Department will only maintain a listing of these assets and is not responsible for their safety or maintenance. FUND TRANSFER POLICY The City of Burlington's transfer policy detailed as follows is designed to be flexible and consistent. It recognizes the need to supplement revenue in operating funds while protecting the financial viability of the City's enterprise funds. 1. All transfers shall be made under the provisions of Chapter 334.15 of the State Code of Iowa and Administrative Rules of the State of Iowa City Finance Committee. Transfers shall be budgeted as required or otherwise approved by the City Council. 2. Transfers fiom one fund to another as reimbursement for expenses incurred on behalf of the transferring fund shall be based upon the actual expenditures incurred. 3. Transfers to the General Fund from an enterprise fund as payment for admiuistrative services provided by the General Fund shall be treated as either payment in lieu of taxes or as a franchise fee. This policy recognizes that if the enterprise were a private entity it would pay either taxes or a franchise fee. In the case of funds which own property (sewer, parking, golf, etc.) the payment shall be computed in the same manner as property taxes based upon the estimated value of property owned by fllose funds and the City of Burlington's certified tax rate. For those funds not owning property (solid waste) the payment shall be based upon a franchise fee of 7.5% of total revenue generated by the enterprise. 4. Transfers made for purposes of loan repayments shall be based either up011 a predetenliined repay~nentscl~edule or upon the actual revenues received for purposes of making such paynlent. 5. Nothing in this policy shall preclude any other transfers as provided for under law and as approved by the City Council. TAX INCREMENT FINANCING Iowa's Urban Renewal Law, Chapter 403 of the State Code of Iowa, provides for the utilization of Tax Increment Financing (T.I.F.) for a wide variety of purposes within an urban renewal area. An Urban renewal area may be created if the City Council has determined the area to be a slum area, blighted area, economic development area, or a combination of those areas. T.I.F. allows a city to use property tax dollars produced from new development in an area to pay for public improvements or to provide assistance to private developers. After the City has established a T.I.F. district, property taxes for all jurisdictions paid on property valuations exceeding the base valuation are paid into a special fund for the city to utilize to repay debt incurred to finance the improvements. Once that debt is paid off, taxes on the increased valuation are paid to each tax jurisdiction in the same manner as taxes collected on the base valuation. T.I.F. may be utilized for a wide variety of purposes within an urban renewal area. In addition to infrastructure improvements, streets, sewers, water, parking, etc. the City may also utilize T.I.F. to make grants for economic development purposes. As an example, the City has used T.I.F. for a variety of purposes in the past. In the Flint Hills Manor area T.I.F. has been used to reconstruct streets, sewer systems, water lines, parking lots, and renovate property. In the Flint Ridge Business park T.I.F. has been used to construct streets and will be used to construct water lines, and sewer lines. It will also be used to provide grants to perspective businesses to purchase land to locate in the park. In the Pheasant Ruil subdivision T.I.F. was used to construct streets, sewers, water lines and sidewalks. Changes to be effective January 1, 1995 will greatly limit the use of T.I.F. for housing purposes. I1 POLICY STATEMENT A. Economic Development & Housing 1. In situations where there has been a finding of slum or blight in an area, and it is the desire of the City to renovate that area then T.I.F. may be used for infrastructure improvements. In this situation, T.I.F. will be used only if the city is working with a private developer to bring about redevelopment of the area or if through some other program funding is available to encourage property owners to make improvements to their properties. B. Econonlic Development 1. The city will use Tax Jncrement Financing to provide incentives for econoillic development purposes in situations where the pay back will be no longer than twenty years. The pay baclc period shall be subject to negotiations to achieve the shortest pay baclc period as possible. Additionally, in situations where direct grants are being made for econolnic development, the amount of the grant shall.be no greater than fifty percent (50%) of the total T.I.F. to be generated over the pay back period with the remaining fifty percent (50%) to be retained by the City to fmd public improvements. This policy does not apply to Flint Ridge Business Park. C. Housing 1. Tax Increment Finaucing may be used to provide infrastructure improvements for housing development where the new housing shall solely benefit low to moderate income individuals as defined by state law. In addition, T.LF. shall only be used for housing development where the developer of the subdivision is willing to guarantee the City's debt in the event T.I.F. revenues are not sufficient to meet the required debt service payments. D. Miscellaneous 1. If T.I.F. funds are received in excess of what is needed to meet annual debt service obligations, the excess funds shall be accumulated in a trust account until such time such funds are sufficient to retire the remaining outstanding debt. 2. Tax Increment loans and grants shall be repaid in the shortest negotiated time period possible. 3. Public improvemeills and infrastructure sl~allrefer to those types of inlprovements normally funded by the public for public purposes. Those inlprovements shall include streets, storm sewers, sanitary sewers, sidewalks, street ligl~ting,traflic signals, cub and gutter, water lines, parking, demolition, etc., and engineering services for the sane. Public inlprovements shall not include private utilities such as gas lines, electric utilities, cable TV, telephone, etc. IE TAX ABATEMENT PROGRAM A. The Tax Abatement program shall not be available for usage in areas where Tax Increment financing is being utilized. N REPORTING A. The City Manager or hisfher designee shall, on an annual basis, provide the City Council with a report detailing the T.I.F. funds received for the most recent fiscal year, any new obligations incurred, and the current balance of all outstanding T.I.F. obligations. Additionally, the City Manager shall also report the status of the Tax Abatement program. V. REVIEW PROCESS A. Each application for T.I.F. shall be reviewed by a review committee who shall make a recommendation to the City Council upon the merits of the request. The review committee shall consist of the following persons: City Council Representative to the BADCO Board City Manager Deputy City Manager Des Moines County Board of Supervisor's Representative Burlington Community School District Superintendent or Representative B. The City Council makes the final determination of all requests for issuance of a T.I.F. C. The applicant will provide the governing body with a copy of their loan application from their lending institution. GLOSSARY Activity: Specific or distinguishable type of work performed by a conlponent of government for the purpose of accomplishing a function for which the government is responsible. Appropriation: Legal authorization by the City Council to malce expenditures and to incur obligations for specific purposes. 1 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 speciged 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 tile time of the message, and recommendations regarding the financial policy for the coming period. Capital Im~rovementsProeram: An annually updated plan or schedule of projected expenditures for public facilities and inlprovements which includes estimated project costs, sources of fiding, and timing of work over a five year period. For financial planning and general management, the program is presented as a plml of work and proposed expenditures, and is the basis for appropriation requests and bond issues. Capital Outlay: Fixed assets which have a value of $100 or more and have a useful economic lifetime of more than one year. Commodities: Supplies required by the municipality in order to perform the services to its citizens. Communitv Protection Program: Program wllose objective is to reduce the anount and the effects of external 11m1 to individuals and damage to property aud in general to promote an atmosphere of personal security from external events. Contingency: A budgetary reserve set aside for emergencies or unforeseen expenditures not othe~wisebudgeted. Contractual Services: Services other than employee services such as contractual arrangenlents and consultant services wllicl~may be required by the municipality. Debt Service Fund: A fund established to account for the acc~unulationof 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 andlor net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Exoenditures: 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 Emplovee) 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 WTE): 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. m: 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 Oblkation Bonds: Bonds for the payment of which the full faith and credit of the issuing government are pledged. -Goal: Broad statement of desired results for the city, deparimenf and/or activity relating to the quality of services to be provided to the citizens of Burlingion. Home and Communiw Environment Promam: 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 Sewice 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 Sewice: Generally used to define the existing or curreni 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. &: 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 seelcs 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. Personal Services: Expenditures for salaries, wages, and related employee benefits for persons employed by the municipality. Policy and Administration Prowam: Program to provide for the fu~ctionillgof the government and to assure the general administration of the municipality. Program: Particular and prirnary part of a function of governments. A progranl encompasses associated activities directed toward the atlainmenl of established program objectives. Resolution: AII order of a legislative body requiring less legal fom~alitythan an ordinance; addiiionally, it has less legal status. Revenue: Income received by the City to support the govement'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. Saecial Assessment Account: An account within the Debt Service Fund which for budgeting purposes is used to account for the financing of public improvements or services deemed to benefit primarily the properties against which special assessments are levied. 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. b: 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 Inlout: Amounts transferred from one fund to another to assist in financing the services of the recipient fund. Trust and Aeeney 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.