CITY OF BURLINGTON, IOWA
Annual Budget fit-a/ Year 2003-2004 CITY OF BURLINGTON, IOWA
ANNUAL BUDGET
2003 - 2004
CITY COUNCIL
Tim Scott, Mayor Roderick E. Kellogg, Mayor Pro Tern Mary M. Baker Mike Edwards Chris King
Prepared by:
Bruce R. Slagle City Manager
and
Douglas J. Worden Deputy City Manager Human Rights Commission Potters Field Auditorium Apple Trees Museum Contributions-Other Agencies Welcome Center Library R.S.V.P. Park Maintenance & Operation Park Swirnmina- Pool CityISchool Swimming Pool 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 Sew~ces City Council Legal Services Administration Clty Clerk Development Administration Finance Adrn~nistratlon Accounting Computer Operations General L~ability Licensed & Non Licensed Vehicles Building and Content Policy and Administration Contingency
SPECIAL REVENUE FUNDS
RoadUse Tax Fund Statement Fund Balance Summary Revenue Detail Summary Expenditure Detail: I Street Maintenance I Snow Removal I 1 Storm Sewer I Traffic Marking & Signs Traffic signais Recreation Fund Fund Summary Fund Balance SUmmary Revenue Detail Summary Expenditure Detail Recreation RecreationalActivities youth Center Operations Municipal Band
Bridqe Fund: Fund Summaw Fund Balance ~ummary Revenue Detail S~mmalY Expenditure Detail: Bridge Maintenance and Operation
HotellMotel Tax Fund Fund Summary Fund Balance Summary Revenue Detail Summary Expenditure Summary Expenditure Detail: HotellMotel Tax Fund
Eguipment 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 Surnmary Fund Balance Summary Revenue Detail Summary Expenditure Detail Downtown SSMlD
Airport Fund Fund Summary Fund Balance S~mmary 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 Manaaement 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 SUmmafy Revenue Detail Summary Expenditure Detail: Property Maintenance
Vehicle Maintenance Fund Fund Statement Fund Balance Summary Revenue Detail S~mmaly Expenditure Detail: Vehicle Maintenance
insurance Redewe Fund Statement Fund Balance S~InmaI'y Revenue Detail SummaIy 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 I994 Corporate Purpose 1996 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 2002 G. 0. Bond
TRUST AND AGENCY FUND
Fund Statement Fund Balance Summary Revenue Detail S~inmary 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 -I
1 City of 1 ngton II
March 3,2003
Dear Mayor Scott, City Council Members and Citizens of Burlington:
Enclosed herein is the City of Burlington's adopted budget for Fiscal Year 2003-2004. Total expenditures amount to $41,303,651. The City of Burlington faced many challenges this year when budgeting for this fiscal yea.. Economic struggles around the nation have impacted government revenues.
In addition, the State of Iowa budget troubles forced the State to reduce its spending for FY 2003 due to decreased revenue projections. This resulted in a 2.3 percent cut in revenues shared with cities, including the bank franchise tax, Enrich Iowa funds, and the Machinery and Equipment Reimbursements. Property tax credits and exemptions were also affected by the 2.3 percent cut, except the homestead exemption was funded at 98 percent kdthe military property tax credit was funded at 100 percent. The revenue from the State of Iowa for FY 2004 is yet to be set, but all indications are that revenues will not be restored and we will be lucky not to experience additional reductions.
The State of Iowa has also revised its budget fonns and annual financial report forms to be consistent with the reorganization of municipal finances required by the Governmental Accounting Standards Board Statement 34 (GASB-34). Primarily, this requires cities to transition from reporting their expenditures in four program areas to nine function areas. A Resolution of Adjustment of Current City Budget must be adopted by cities in order to implement the transition.
The January 1, 2002, property tax valuation serves as the basis for calculating property taxes in FY 2004. Since 1978, residential, commercial, industrial, and agricultural classifications have been subject to an assessment limitation order, or rollback, that limits annual growth in property values to four percent. For Fiscal Year 2003-04 the rollback percentage for residential is 51.3874, all other categories will be at 100 percent. Resulting in a total assessed property valuation for this proposed budget of $554,045,751 or a .13 percent increase, therefore no noticeable increase.
City of Burlington rn 400 Washington rn Burlington, Iowa 52601 The Municipal Fire and Police Retirement System of Iowa (MFPRSI) have raised the contribution rate for cities effective July 1, 2003. The cities contribution under MWRSI will increase &om 17 percent to a rate of 20.48 percent of gross wages. For many years the cities contribution was at 17 percent, which was the state required minimum, even when the system was over hnded. During this period of higher returns on investments the state would not cut the cities contribution, but cut theirs and then voted to provide additional benefits.
Six years ago City Council decided to allocate sales tax fimds 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 year of the sales tax set-aside was applied to the FY 2001-02 budget. However, in an effort to lower the property tax rate in the current budget (FY 2002-03) we included the use of an additional $ 430,000 in sales tax revenues. We arrived at those additional sales tax dollars by three means: a reconciliation payment, interest income on sales tax dollars over the last few years, and the elimination of Target Neighborhood funding. Therefore, the additional sales tax dollars used to lower the tax rate over the past six years was no longer available.
One year ago City Council also decided to allocate $ 120,000 of the gambling proceeds &om the riverboat for property tax relief. These funds were previously committed to paying bonds for the riverfront improvements. The bonds for the riverfront improvements were paid off in June of 2002.
Each year we base the amount of sales tax revenue on an estimated figure received &om the State of Iowa Department of Revenue and Finance. This year we have decreased the amount estimated &om sales tax revenues to be received &om $3,150,000 in the current fiscal year budget to $3,000,000 for this budget. According to the formula approved by the voters of Burlington, one-half or $ 1,500,000 of the amount to be received this year will be used for property tax relief. Therefore, there was $ 75,000 less in sales tax revenues to use for property tax relief in this budget.
On June 3, 2002 the City of Burlington sold $ 4,400,000 in general obligation bonds. The bonds were sold predominately for street reconstruction with a minor amount for equipment and auditorium air conditioning. At the time of the hearing, City staff informed the Council and public that if the City's taxable valuation remains stable, the tax rate would increase by approximately $.30 to pay for these bonds.
The adopted tax rate levy of $13.28 represents a $ .15 increase over the 2002-03 adopted levy of $ 13.13. While we realize that it was a goal to maintain a steady property tax rate, it has become totally unavoidable to do so. With increases in Fire and Police Pensions and the Debt Service along with decreases in sales tax revenues a tax rate increase was necessary. The following table depicts the comparison of properly tax asking:
FY 2002-03 Budget FY 2003-04 Budget
Assessed Valuation 553,309,894. 554,045,75 1
General Fund Levy Public Transit Levy Tort Liability Levy Library Levy Fire & Police Pension PERS & FICA Health Insurance Civic Center Auditorium Debt Service Airport Authority Emergency Levy
Totd $ 13.1348 $13.2841 * Employee benefit costs are being paid with sales tax revenue resulting in properly tax reduction as required by referendum.
The following is a summary, by hnd, of some of the issues:
GENEKAL FUND: Each department funded under the General Fund was asked in tlle beginning preparations of theirbudget to limit expenditures and seek no additional or expanded services in an attempt to maintain a level budget request. Just prior to the final preparation of this budget, each department was again aslced to attend a meeting to provide additional recommendations on spending cuts in order to balance this budget. No additional major expenditures have been included in this budget for the General Fund, in fact program and senice cuts have been made.
On the revenue side of the General Fund, all non-property tax income sources such as charges for services, fines and fees have been loolced at as sources of increased revenue for the General Fund. Therefore, in lceeping with Council goals, there are proposals for increases in ambulance fees, transit fares, auditorium rentals, port rentals, City licenses and permits. Tree trimmers, taxi cab, vehicle for hire companies and drivers, auctioneers, transient merchant, peddlers, and solicitor permits and licenses fees are proposed to be increased with the City Code update this year. We will also begin charging other government entities for their use of the Animal Conf~olCenter. The increase in Ambulance fees as proposed is to be accomplished by a 10 percent increase as well as the establishment of a loaded mileage charge. The ambulance fee increase is also being proposed and recommended by the City Township Ambulance Association. The increase in the Transit Rates will be done by increasing prices, fare box, tokens, monthly, and annual passes. The last rate increase for transit was done in May of 1986. The proposed auditorium rate increase includes several increases and a few policy changes that address the changing needs of the facility. We do not propose increasing the rental fees to senior groups who rent the banquet rooms on a regular scheduled basis. City StaE contacted several nearby arenas in an effort to compare our rates and polices and found the proposed increases to compare favorably.
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 $?om the Great River Bridge Run. The funding split for those outside agencies in the budget is the same funding method approved in the past two fiscal year's budgets.
Early in the preparation of this budget we adjusted the following programs, services, and benefits as cost-saving measures. As identified in the proposed CIP we moved the Housing Assistance Program from the General Fund to the River Boat Gaming Revenues We moved the funding of the RSVP Program from the General Fund to the Trust Fund. We moved the funding of Downtown Partners from the General Fund to the River Boat Gaming Revenues. We eliminated the hnding of Emergency Management because their governing board voted to support their budget through a county tax levy The current library book budget was maintained and we did not increase it back to prior budget level after last years cut to encourage the use of Enrich Iowa Funds. We are proposing that all non-union employees receive Plan 4 dollars for the purchase of Health Insurance and not Plan 3 as agreed to in the Union Contracts. At this time we also eliminated one Police Officer Position from the budget in order to meet the comparable wage package provided, as stated during union negotiations.
In addition to the revenue generating proposals and the cost-saving measures already identified above, additional cuts needed to be made in order to achieve the tax rate of $13.28. If no additional cuts or adjustments had been made, the tax rate would have needed to increase by over $2.00 to cover this amount. Therefore, in addition to the items identified above we have included in this budget the following additional cuts in programs and personnel:
1. $150,000 of 2002-03 Gaming Revenue to off set tax rate 2. $100,000 of 2003-04 Gaming Revenue to off set tax rate 3. $65,000 of proposed TNPP finding to off set tax rate 4. $50,000 of proposed Council Special Projects to off set tax rate 5. $65,000 of proposed Housing Assistance funding to off set tax rate 6. $ 50,000 of proposed Building Demolition Fund to offset tax rate 7. $20,000 of proposed Sidewalk Program to off set tax rate 8. $20,000 Personnel Software Package 9. 9; 7,500 Public Works Equipment 10. $ 12,000 Repairs to Apple Trees moved to Hotelblotel Tax Fund 11. $ 10,000 Parks Operation and Equipment 12. $ 44,000 Reduction in use of overtime hours in all deparlments 13. $11,600 Reduction in Youth Center Staff and hours of operation 14. $26,000 Reduction in Property Maintenance Staff 15. 9; 10,000 Reduction in Finance Department St& 16. $22,700 Reduction in Development Department Staff 17. $46,000 Reduction in Library St& 18. $ 162,000 Reduction in Fie Department Staff 19. $68,300 Additional Reduction in Police Department Staff
All reductions in staffwill be made using the following approach: 1. attrition 2. layoff 3. elimination of position
As you can see, there are a number of issues that surfaced during the construction of this budget document. We are recommending a lot of cuts and adjustments in order to achieve what we believe is a fair level of spending for the General Fund. If all items are taken into consideration the General Fund budget would close with a surplus of $22,192. Taking this into consideration we have not yet reached a long-standing policy that the General Fund expenditures be no greater than 99.5% of available revenue and transfers in for the General Fund. It would take approximately another $40,000 in either increased revenue or additional cuts in order to achieve this spending level policy.
SALES TAX FUND: 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 decreased the amount estimated £tom sales tax revenues to be received fiom $3,150,000 in the current fiscal year budget to $3,000,000 for this budget. According to the formula approved by the voters of Burlington, one-half or $1,500,000 of the amount to be received this year will be used for property tax relief. Therefore, there will be $75,000 less in sales tax revenues to use for property tax relief in this budget. It should be noted that without the sales tax revenue offsetting property taxes the tax rate would be $3.38 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 oEicers, economic development and the remaining going to capital projects. Therefore, of the $1,500,000 available, approximately $527,000 is being budgeted for police officers, $150,000 is being budgeted for economic development and $823,000 is being budgeted for capital projects. Please see the Capital Projects Fund for the breakdown of capital projects allocations. RODUSE TAX FUNB): The Road Use Tax Fund is accumulated tbrouszh- 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 collected dramatically over the last two years. 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 disbursed from the Road Use Tax Fund. Therefore, the estimated per capita distribution is up from last year's budgeted amount of $77.70 per capitato $80.50 per capita.
In this budget we have not budgeted for the transfer of hdsfiom 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 is being funded by Riverboat Gaming Revenues. No additional major expenditures have been included in this budget for the Road Use Tax Fund simply because the dollars were not available. Furthermore, due to the situation of this fund, cuts were made including the reduction of one 9-month temporary position, the reduction of another 9-month position to a 4-month positioq minimizing manpower funding for short-term hires as well as the elimination of capital items. In this budget for the Road Use Fund there is approximately a $37,100 surplus of revenues over expenditures.
GOLF COURSE FUND: In this budget the operating expenses are down slightly. It should be noted that revenues for last season were down due to the condition of the course, therefore creating a deficit. In this budget, revenue projections are slightly higher than expenditures. Therefore, we hope the process has begun for turning this bdaround. This season focus will be to concentrate on overall course maintenance and appearance in an attempt to increase rounds of play, which should result in increased revenues.
PARKING FUND: The Parking Fund expenditures for this fiscal year have increased by almost $40,000 primarily due to the required resurfacing of the deck on the parking ramp. With the removal of all parking meters in the downtown area, revenues for this fund are decreasing. We have implemented additional long-term parking and permit parking in our parking lots, which has increased the revenues from the parking lots. Despite the attempt to reduce spending and increase revenues in the parking fund, we are still operating at a deficit, therefore we are asking that the Council consider increasing the parking fine £tom $3.00 per ticket to $5.00 per ticket as allowed by State law.
SEWER FUND: The clear majority of revenues received to suppoa the sewer knds are user fees collected as charges for services from all contributorsto the sanitary sewer system. A secondary, 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 pennits and hauled waste discharge fees. The basis of each of these fees or charges was once again reviewed by the staff in preparing this budget.
At fist glance the Sewer Fund would appear to be operating in a deficit, however there are a number of capital items that have been identified for upgrades and improvements to the wastewater plant: The hnding of these components identified with the operating budget are items that will actually be hnded from the Renewal/Replacement Account. Adjusting for the above-mentioned capital items and plant improvements, the Sewer Fund as far as operation, maintenance and administration will actually be operating close to its current level of funding. However, in order to achieve this, we had to make some operational cuts in equipment as well as staBkg by the reduction of one nine-month temporq position as well as additional cuts in manpower for temporary work through the sewer maintenance division. Therefore, at this time st& is not recommending a sewer rate increase for this proposed budget.
As the sanitary/storm sewer separation project continues it will require additional knding. The final phase of the Hawkeye Sewer Separation Project will be bid this summer and will require additional funding in order to complete our portion of this project. This will require a bond issue in order to meet our planned and committed sanitary and storm sewer separation needs of the Hawkeye Sewer Project. Therefore, once the public improvements are finalized and let an increase will be necessary in order to fund these upcoming projects.
Four years ago the City Council implemented a Stonn Water Utility Pee to assist in meeting the revenue requirements necessary to hnd the sanitary and storm sewer separation projects. The storm water fees collected currently appear to be meeting all expectations and revenues have been sufficient to meet our previous separation project needs. An increase in the storm water utility fee to meet the future borrowing needs should be considered.
RECPLEX: FUND: It is the continued mission of the City staff working in this hnd to identify additional revenue sources and/or attempt to reduce expenditures to eliminate the deficit spending problem. As a separate operating fund it is imperative that additional revenues be obtained above operating revenue in order to cut into the deficit that has been created in the beginning years of RecPlex history. Therefore, we found it necessary to have the City Council adjust fees and charges at the RecPlex. Adjustments in the charges and fees for the RecPlex were presented to the City Council for approval at its February 18, 2003 meeting.
SOLID WASTE MANAGEMENT FUND: The Solid Waste Management Fund or Garbage Fund is operating close to its current level of funding. In tlus budget revenues are slightly higher than projected expenditures. Therefore, at this time staff is not recommending a garbage rate increase for this budget. CAPITAL PROJECTS FUND: 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 2003-2004 is $13,935,500 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 reconstruction, major equipment purchases and development of new facilities. The capital projects listed and identified in the Capital Improvement Program for fiscal year 2003-2004 are as follows:
Police Fleet Replacement Public Works Cold Storage Building Street Improvement Program Parking Lot Improvements Community Field Public Works Equipment Replacement Economic Assistance Wastewater Plant Improvements Bus Replacement Railroad Depot Crapo Park Restroom Library
TOTAL $13,935,500
The Capital Improvement Program is a coherent long-range plan that integrates capital needs for the whole community, puts priorities on each project, works expenditures into a schedule, calculates the money required and identi6es funding options. The Capital Improvement Program is there for a clear guideline in regards to what the City wishes to accomplish. Unfortunately when the projects of the Program are to be incorporated into the budget, funding options sometimes do not become available. In this budget there were adjustments that needed to be made from the time the Capital Improvement Program was planned until the current inclusion into the budget. In an effort to trim the property tax rate the street program was reduced by $269,000, the Housing Assistance Program was reduced by $65,000, the Building Demo Program was reduced by $50,000, the Sidewalk Program was reduced by $20,000, the Council's Special Projects were reduced $50,000, and the Target Neighborhood Planning Program was reduced by $40,000. These above mentioned changes have been made and are reflected in this budget versus what was project in the Capital Improvement Program.
As mentioned earlier, the major portion of the funding for the Capital Improvement Fund is in accordance with a formula approved by the voters is the sales tax allocation. The following table depicts the sales tax allocation for fiscal year 2003-2004. Sales Tax Allocation Fiscal I'ear 2003-2004 (Cnpilal Projects F?nzdj Police Squad Cars Community Field Streets Program Economic Development
TOTAL SALES TAX
FIN& COMMENTS:
The Government Finance Officer's Association of the United States and Canada (GFOA) presented an award of Distinguished Presentation to the City of Burlington for its annual budget for the fiscal year beginning July 1,2002.
In order to receive this award, a governmental unit must publish a document that meets progam criteria as a policy document, as an operational guide, as a bancial 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 submitting it to 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 staff. 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 gods 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 Burlingon as you consider this 2003- 2004 Fiscal Year Budget.
Sincerely,
Bruce R. Slagle \ City Manager
CITY OF BURLINGTON
MISSION STATEMENT
The mission of the City of Burhgton is to provide consistent quality services to support a safe and healthy community. This commitment to excellence is based on the belief thar well informed and involved citizens, in parhership with irained service oriented ciQ employees wiU maintain and implement cost effective services which enable the community to meet future challenges and oppoaunities.
VISION STATEMENT
The City of Burlington believes in a strong partnership between customer-service oriented employees and well-informed and involved citizens whose pride and belief in the future encourages investment and progress. CONTJNUING POLICY GOALS 1. Continue to implement the Capital Improvements Plan. Action Steps a. Refine the process. b. Reprioritize projects. * Include the library project. * Reduce sewer separation projects. * Include target neighborhood project (multi-year approach). * Include the depot. * Include the aquatic center. * Partially restore the residential street program. * Review funcling strategies (e.g., a portion of gambling revenues). 2. Continue to increise public information and involvement efforts. Action Steps a. Explore council outreach efforts. 3. Continue to actively explore intergovernmental cooperation opportunities. 4. Continue to uaize long range fiscal planning and policies. 5. Continue the affirmative action program. 6; Continue to support economic development efforts. Action Step a. Follow 'through on fiscal comgitment. b. Continue to work with stke goverqent (IDED). . . 7. Continue to support community policing.
TOPSTRATEGIC GOALS 1. Continue to support the implementation of the downtown improvement plan. Action Steps a. Identify methods to enhance riverfront utilization. b. Continue to work with developers. 2. Adopt a library building plan and re-use plan. Action Steps a. Work with' the Library Board. b:Revi&w recommenhations/determine parameters. c. Monitor planning for operational costs, re+e plan, scope of project, and funding strategies. . 3. Complete the hospital building re-development project. Action Step a. Determine financial package.
~GHSTRATEGIC GOALS 1. Continue to implement the mulli-faceted housing plan and program. Include the following: a. Dilapidated houses b. CBDG rehabilitation c. Incentive program d. Housing development (tax abatement) e. Multi-family housing development 2. Continue to support the Snalce Alley renovation plan. Action Steps a. Seek outside funding. b. Lmplement Phase JJI of the plan. c. Develop a marketing plan. 4. Continue to implement the sidewalk plan.
5. Continue to support the regional airport concept. ,
EMERGING PRIORITIES 1. Explore the development of a city government energy conservation program Action Steps a. Monitor energy rate trends and potential impact on the coinmunity. b. Study municipal ownership. 2. Develop a strategy to impact policy in regard to health insurance costs, working with the National and Iowa League- of Cities. Action Step a. Develop a shorter-term local plan. 3. Explore new user fees and/or improving current fee practices utilizing the following criteria: a. Justifiable b. Enforceable b. A positive costlbenefit analysis 4. Explore enhancing youth involvement efforts.
1. Maintain commitment of a portion of gambling revenues to the riverfront.
2. Hold back a portion of gambling revenues for community needs.
3. Support efforts to enhance the community's capacity to welcome foreign visitors. BUDGET CALENDAR FISCAL YEAR 2003-2004
October 23,2002 The Finance Department distributes budget preparation instructions kd input forms to the department heads.
November 30,2002 Completed budget input forms and any requested supplementary information is due in the Finance Office.
November 30 -December 3,2002 Finance Department staff summarizes and totals budget requests.
December 3 - December 18,2002 Department heads meet with City Manager and Deputy City Manager to discuss their budget requests and any related matters.
December 19,2001 -January 31,2003 Finance Department completes revenue projections, finalizes compiling information and prepares the proposed budget document to be presented to City Council.
February 10 - 18,2003 City Council meets with City Manager and Deputy City Manager to review proposed budget.
February 20,2003 Budget filed with City Clerk and at Library where it is available for public inspection.
March 3,2003 City Council holds public hearing on proposed budget.
March 13,2003 City Council adopts proposed budget.
March 17,2003 Final deadline for filing adopted budget with Des Moines County Auditor. BASIS OF ACCOUNTING
The City of Burlion's accounting system generally records revenues when earned and expenses when incurred. Budget appropriations for the Ciiy of B~lrlingtonare accordingly, also projected on tlus 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 inclusioll 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 iuclude supplies ordered but not yet received, and services contracted but not yet expended by the Ciiy. Encumbrances are charged against a budget or appropriation for accounting purposes. Accordingly, expenditureslexpenses in this document include encumbered expenditureslexpenses. Encumbrances do not lapse at year end and provide authorization for ex~endit~eslex~ensesfor the following year.
The accounting system and the budget appropriation process are also structured 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 fire protection, streets, public building operations and maintenance, and parks and recreation.
Special Revenue Funds - These funds are utilized to account for revenues derived from specific sources 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, HotellMotel Tax Fund, Bridge Fund, Equipment Replacement Fund, Sales Tax Fund, Downtown SSMID Fund, and Airport Fund.
Debt Service Fund - Tlus fund accounts for the accunulation of revellues for and payment of principal and interest on general obligation long ten11 debt.
Capital Projects Fund - These funds are utilized to account for financial resources to be used for the acquisition or constriction of capital facilities or other lllajor fixed assets.
Enterprise Funds - These funds are utilized to account for operations and activities that are financed and operated in a manner similar to a private business enterprise, and where ihe cost of providing goods aud services to the geueral public on a continuing basis is expected to be recovered prinlarily througl~user charges. The City has also established Enterprise Funds when it was advantageous to segregate revenues earned and expenses incurred for an operation for purposes of capital maintenance, public policy, management control or accountability. Enterprise Funds for the City include the Parking Fund, Sewer Fund, Solid Waste Management Fund, and Golf Course Fund.
Internal Service Funds - These funds are established to finance and account for services andfor commodities furnished by one department or agency to other departments or agencies of the City. The Internal Service Funds of the City are the Vehicle Maintenance Fund, Property ~AntenanceFund, and Insurance Reserve &nd.
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. The following program areas are included in the budget:
Public Safety -This program's objectives is to reduce the amount and effects of extemal harm to individuals and damage to property, and in general to promote an atmosphere of personal security -From extemal events. Police, fie, ambulance, building code enforcement are included in this program.
Public Works -This program provides for satisfactory opportunities for enjoyable living for the citizens of Burlington. Activities include street maintenance, transit, traffic control, public works administration and engineering.
Health and Social Services- This program promotes the general health and welfare of the community. Activities include Animal Control, Human Rights Commission, and Potter's Field.
Cultural and Recreation- This program promotes the general well being of the City and encourages the fullest development of cultural and educational potential of the citizens in the community. This program includes the library, Memorial Auditorium, parks, and recreational opporkmities.
Community and Economic Development-This program's objective is to promote the orderly development of the community. Activities in this program include Community Development Administration and the Downtown Self-Supported Municipal Improvement District.
General Government-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. Business Type Activities-This program provides for the enterprise activities of the City, those fmctions wbich are similar to private businesses. This includes tlie Parldng System, Sewer Fund, Solid Waste, Golf Course, and RecPlex.
Capital Projects-TlGs program provides for tlie long tenn fi~tureinvesimeilt in the community and it's infrastructure. Included are street and sewer projects, building projects, and major equipmelit purchases. Additional information may be found in the Capital Projects section of this document.
Debt Service-This area provides for the accounting of principal and interest paid on debt incurred by this City to hdcapital projects. 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 precedmg fiscal year which had not been anticipated in the budget.
2. To permit the appropriation and expenditures of amounts anticipated to be available from sources other than property taxation, and which had not been anticipated in the budget.
3. To permit transfers from the Debt Service Fund, the Capital Improvement Reserves Fund, the Emergency Fund, or other funds established by state law to any other city fund unless specifically prohibited by state law.
4. To permit transfers between programs within the General Fund. The budget amendment must be prepared and adopted in the same manner as the original budget.. ."
Consequently, according to state requirements, a public hearing is set for the amendment of the cment 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 31' of each year in order to allow time for a potential hearing to be held. The decision on the protest hearing needs to be rendered before June 30, the end of the fiscal year. Any amendment of the budget after May 3 l', which is properly appealed and, likewise, without adequate time for hearing and decision before June 30, is considered void. SUMMARY OF ALL FUNDS
-
Capital Projects
$i[Ement
Waste Managemenl olf Course otellMotel Vehicle Maintenance* quipment Replacement roperty Maintenance* Insurance Reserve
LII TOTAL COMPARISON PROPERTY TAX ASKlNG
Assessed Property Valuation 549,197,406 553,309,894 554,045,751
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 8 Police Pension
IPERS & FICA
Health insurance
Civic Center Auditorium $0.1 350 $74,697 $0.1350 $74,796 $0.1350
Debt Service $2.3430 $1,499,488 $2.57108 $1,698,771 $2.90959
Airport Authority $0.2000 $1 10,662 $0.2000 $110,809 $0.2000
Emergency Levy $0.2700 $149,394 $0.2700 $149,592 $0.2700
Ag Land NIA $7,033 $3.00375 $6,256 $3.00375
TOTAL
* Employee benefits cost of $1,875,000 are being paid with sales tax revenue or riverboat gambling revenues resulting in a property tax reduction of $3.3842 per $1,000 valuation.
EXPLANATION OF MAJOR REVENUE SOURCES
NET PROPERTY TAXES. Net properly taxes are comprised of currel~ttaxes levied on property less estimated uncollectable taxes on the current levy plus delinquent property taxes from prior years. For fiscal 2003-04, total property taxes have increased by $102,258. This increase partly reflects a $735,637 or .13% increase in property valuations. The debt service leq: increased $199,283 or 13%, while the employee benefits levy decreased by $103,548 or 24%.
TAX INCREMENT FINANCING REVENUE: Tax Increment Financing (TIF) revenues are the proceeds from property.taxes resulting from increased property valuation in an urban renewal area, where the City Council, by ordinance, 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 2003-2004 total TIF revenues are estimated to be $952,405 &om 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, hotellmotel tax, local option sales taxes, and riverboat gambling taxes and utility tax. For fiscal year 2003-2004 non-property tax income is estimated to be $3,921,800 or decrease of $150,000 primarily due to a decrease in local option sales tax revenues.
LICENSES AND PERMITS: Licenses and permits include General Fund receipts from collected revenues on building trade licenses, building permits, beer, cigarette, housing inspections, iire inspections and open begpermits, as well as dog and cat licenses.
CEJARGES FOR SERVICES: Charges for services include revenue from the collection of fees and charges for services provided. For fiscal year 2003-2004 charges for services increased by $139,525 or 2.1%. This mainly reflects a $60,000 increase in ambulance revenues, and an increase iu sewer user charges of $76,000.
INTERGOVERNMENTAL: For fiscal year 2003-2004 state Road Use Tax revenues for street maintenance purposes have increased by approximately $75,212. All otl~ergrant revenue is projected to stay approximately the same.
REVENUE PROM USE OF PROPERTY: Revenue from use of property includes interest income and rentals of properly. For fiscal year 2003-2004 revenue from the use of property is expected to remain fairly constant.
BOND PROCEEDS: Bond proceeds represent tl~esale of long teiln debt such as General Obligation Bonds, revenue bonds, etc. to finance Capital Projects undertaken by the City. In the budget process the City anticipated the issuance of $2,336,000 of new long tenn debt during fiscal year 2003-2004.
MISCELLANEOUS: Miscellaneous revenues represent revenues that cannot be properly classified in other revenue categories listed above. These include contributions, the sale of equipment at auctions or for scrap and refunds and reimbursenlents. SUMMARY REVENUE BY FUND v-mm- .F,.7.,*F,D14 jT iP7--j-.-; --,-. -- .--. "---".-----,zl ...rrb, ..'* <,.,2.: L .. ,,. ..l)i.l . i.... ------..? 4 4 ~~,..r.,,..1 .i.,,.. ::20OGi20,0l< . . . , -,: , ,.. -: . "200~.42002, . . . . . ' 200232003 . ~.:..200%2003.. ,:: '1 2Ta3-20041 ~3~~$~~~&k~~~ZACssWA'L..-__,._ -..zj :: ACT"& ;;. . . 'BUDGET: :';,PST~:II\;I~xeD~.:~;gudGEi._.- -... ;i; GENERAL FUND __
Prop Tax & Assessment NonProp Tax income Licenses & Permits Shared Revenues & Grants Charges for Services Fines & Forfeitures lnterest on investments Charges Use oiProperty Miscellaneous Transfer In
TOTAL GENERAL FUND
ROAD USE TAX
Shared Revenue & Grants Interest on Investments
TOTAL ROAD USE TAX
DEBT SERVICE FUND Machinery & Equipment Reimbursement of Expenses Property Tax Interest on Investment Transfers In Proceeds from Bond Sale Miscelianeous Utility Tax
TOTAL DEBT SERVICE
TRUST &AGENCY Property Taxes Interest on Investments Miscellaneous Transfers In Utility Tax
TOTAL TRUST &AGENCY
PARKING REVENUE FUND
Charges for Sewices $ 46,284 $ 33,287 $ 42,075 $ 49,050 $ 54,000 Fines & Folieitures $ 31,923 $ 24,491 $ 32,000 $ 28,500 $ 32,000 Interest on Investments $ 2 $ - $ - $ - $ - Mlscelianeous $ - $ 4,830 $ 3,600 $ 3,150 $ 3,600 Bond Proceeds $ - $ - $ - $ - $ 'TOTAL PARKING REVENUE $ 78,209 $ 62,608 $ 77,675 $ 80,700 $ 89,600 BRIDGE REVENUE FUND
Interest of Investment $ 544 $ 470 $ 1,200 $ 750 $ 1,200 Miscelianeous $ 12,042 $ 7,687 $ 7,500 $ 7,500 $ 7,500
TOTAL BRIDGE REVENUE $ 12,586 $ 8,157 $ 8,700 $ 8,250 $ 8,700
SEWER REVENUE FUND i/ Sale of Long TenDebt $ - $ - $ - $ - $ 2,030,000 Licenses & Permits $ 6,750 $ 8,650 $ 6,850 $ 6,850 $ 6,850 Charges for Services $ 2,742,989 $ -2,787,390 $ 3,008,500 $ 3,0D6,771 $ 3,084,500 Interest on investments $ 17,859 $ 83,399 $ 225,000 $ 71,000 $ 71,000 a Misseilaneous $ 52,356 $ 13,906 $ 15,500 $ 12,500 $ 17,500 Transfer In $ 16,014 $ 2,626 $ - $ - $ - 1 TOTAL SEWER REVENUE $ 2,835,968 $ 2,895.W $ 3,255,850 $ 3070 $ 5,209,810
fl AIRPORT REVENUE FUND Pr3perty Taxes $ 108,392 $ 110,541 $ 110,662 $ 110,662 $ 110,809 Utility Tax $ 5,365 $ 5,417 $ 5,593 $ 5,593 $ 5,799 [ 1 Proceeds from Bond Saie $ - $ 537,030 $ - Miscellaneous $ - $ 540 $ - $ - $ -
TOTAL AIRPORT REVENUE $ 113,757 $ 653,528 $ 116,255 $ 116,255 $ 116,608
I I SALES TAX FUND Non-Property Tax Revenue $ 3,074,705 $ 3,089,753 $ 3,150,000 $ 3,103,000 $ 3,000,000 / I Interest $ 45,267 $ 26,219 5 15,000 $ 10,000 $ 10,000 11 TOTAL SALES TAX FUND $ 3,119,972 $ 3,115,972 $ 3,165,000 $ 3,113,000 $ 3,010,000 [ 1 CAPITAL PROJECTS FUND Property Taxes &Assess $ 48,136 $ 33,906 $ - $ - 5 25,000 1 I Shared Revenue & Grants $ 1,675,260 $ 2,177,559 $ 2,585,500 $ 4,060,000 $ 667,000 1 interest on investments $ 151,837 $ 4,384 $ - $ 15,000 $ Transfer In $ 2,046,088 $ 1,332,822 $ 1,235,000 $ 1,235,000 $ 981,000 Miscellaneous $ 577,215 $ 538,772 $ - $ 350,000 $ 8,500,000 I Proceeds from Bond Sale 8 - $ 7,885,241 $ 2,204,500 $ 3,090,000 $ 2,336,000
TOTAL CAPITAL PROJECTS $ 4,498,536 $ 11,972,684 $ 6,025,000 $ 8,750,000 $ 12,509,000 I'I SUMMARY OF REVENUE BY FUND CONTINUED .-----^...,.~-,U^-.X-" ..--l-. 'r-I." -.--r,.7r ->.,"r-a-; -..-.-. -r
iq....rL-. . !2003,2004 ;' DQ~?OO1'?.1;"-';1200'1'2002i, , . . . ,s 1:';2002~2003...... ;ii. >20D2i2003,i,!;.:...... - . . ... :. , , . :,! =;TUA~..--~.,..3 .. :-'. -ACTWALLs:-:$-.> # +'-P .B~DGE~~$?~~TIM&~ED~~~~DGW~~~&, -.t.- --... A-A .--- AL-.d- 4..- -.,.\A SOLID WASTE MANAGEMENT
Charges for Service $ 1,052,300 $ 1,061,705 $ 1,198,340 $ 1,175,360 $ Interest on Investment $ 2,828 $ 1,303 $ 2,500 $ 2,500 $ Miscelianeous $ 233 $ 90 $ 2,600 $ 1,500 $ Debt Proceeds $ 112,000 $ 112,000 $ - $ Transfers In $ - $ - $ - $ - $
TOTAL SOLID WASTE MANAGEMENT $ 1,055,361 $ 1,175,098 $ 1,315,440 $ 1,179,360 $
GOLF COURSE FUND
Charges for Services $ 424,141 $ 298,062 $ 500,000 $ 458,400 $ Miscellaneous $ 195 $ 4,390 $ 1,500 $ 1,500 $ Interest $ 462 $ - $ - $ - $
TOTAL GOLF COURSE FUND $ 424,798 $ 302,452 $ 501,500 $ 459,900 $
WATERWORKS
Charges for Services $ $ 3,076,250 $ 3,076,250 $ Miscellaneous $ - $ - TOTAL WATERWORKS $ - $ - $ 3,076,250 $ 3,076,250 $
HOTEL MOTEL TAX FUND
Miscellaneous lnterest Transfer in
TOTAL HOTELIMOTELTAX $ 304,650 $ 388,950 $ 336,200 $ 336,200 $
TAX INCREMENT FUND
Property Tax & Assess $ 893,519 $ 889,677 $ 926,645 $ 926,645 $ 952,405 Interest $ 1,493 $ 1,372 $ - $ - $ Miscellaneous $ 33,346 $ 5,173 Proceeds from Bond Sale $ - $ - $ - $ - $
TOTAL TAXINCREMENT $ 928,358 $ 896,222 $ 926,645 $ 926,645 $ 952,405
INSURANCE RESERVE
Charges for Services $ 64,958 $ - $ 65,000 $ 35,000 $ Interest on Investments $ 15 $ 6 $ - $ - $ Miscellaneous $ 62,039 $ - $ 60,000 $ 60,000 $ 35,000 Transfer In $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ 35,000
TOTAL INSURANCE RESERV $ 162,012 $ 35,006 $ 160,000 $ 130,000 $ 70,000 . SUMMARY_._.__.- OF REVENUE BY FUND CONTINUED .. .I . .. , . . ," .__...-, .... . -. . - ... .2000-2004 . .2OOI-2002. : 3002-2003 2002-2003 . :2003-2004 . '. ESTIMATED . BUDGET ...... :ACTW&L ACTUAL ,BUDGET ---.
-] PROPERN MAINTENANCE
Charges for Services $ 335,361 $ 322,118 $ 320,951 $ 320,951 $ 334,822 n TOTAL PROPERTY $ 335,361 5 322,118 $ 320,951 $ 320,951 $ 334,822 U VEHICLE MAINTENANCE
Chsrges for Senices $ 536,315 $ 527,732 $ 575,159 $ 575,159 $ 565,181
$ 536,315 $ 527,732 $ 575,159 $ 575,159 $ 565,181
L1 ' EQUIPMENT REPLACEMENT
1 Shared Revenues $ - $ - $ - Interest $ 161 $ 82 $ - $ - $ - 1 TOTAL EQUIP REPLACE $ 161 $ 82 $ - $ - $
RECREATION
Charges f~rServices 5 Concessions 5 Fines $ Grants $ Miscellaneous 5 Transfers In $
TOTAL RECREATION FUND $
REC PLEX $
DOWNTOWN SSMlD DISTRICT PROPERTY TAXES $
TOTAL ALL FUNDS $
COMPARISON OF EXPENDITURES BY FUND
General
Road Use Tax
Debt Service
Trust 6 Agency
Parking
Bridge
Sewer
Airport
Sales Tax
Capital Projects
Tax Increment
Water
Solid Waste
Golf Course
HotelIMotel
Vehicle Maintenance*
Property Maintenance*
Equipment Replacement
Insurance Reserve
Recreation
Rec Plex
Downtown SSMlD
TOTAL COMPARlSON OF EXPENDITURES BY PROGRAM
Public Safety
Public Works
Health and Social Services
Culture and Recreation
Community & Economic Development
General Government
Business Type Activities
Capital Projects
Debt Service
TOTAL $ 33,604,897 $ 32,242,617 $ 32,840,829 $ 36,754,972 $ 41,303,651 EXPENDITURES BY PROGRAM
DEBT SERVICE PUBLIC SAFETY 0 OL 18%
CAPITAL PROJECTS 30%
HEALTH AND SOCIAL
25%
GENERAL GOVERNMENT
SUMMARY OF EXPENDITURES BY ACTIVITY CONTINUED
Personnel $81,299 $84,762 $83,948 $82,500 $89,152 City Council $51,934 $57,817 $53,734 $53,350 $53,623 Legal City Clerk Community Development Admin Finance Administration Accounting Computer Operations Insurance Policy & Admin Cont
TOTAL GENERAL $12,228,512 $12,682,657 $12,881,794 $12,781,728 $13,099,742
ROAD USE TAX
Sfreet M & 0 $1,399,298 $1,331,659 $1,338,193 $1,323,000 $1,424,769 Snow Removal $226,807 $171,608 $1 68,990 $91,500 $158,419 Storm Sewer $23,939 $21,024 $16,600 $17,250 $16,600 Traffic Markings &Signs $41 ,I80 $48,195 $32,400 $32,275 $34,700 Traffic Signals $1 04,062 $1 16.431 $71,400 $62,800 $64,200
TOTAL ROAD USE TAX $1,795,286 $1,688,917 $1,627,583 $1,526,825 $1,688,688
DEBT SERVICE FUND
Corporate Purpose 1994 Corporate Purpose 1999 PoliceIGolf GO 1993 Pheasant Run Corporate Purpose 2996 Corporate Purpose 1997 1998 GO Bonds Hotel Buriington Bds Public Works Bds Airport Bds Fire Station Bds 2002 GO Bds
TOTAL DEBT SERVICE $2,959,742 $3,228,358 $3,078,649 $3,078,649 $3,167,234
TRUST &AGENCY FUND
Other
TOTAL TRUST &AGENCY SUMMARY OF EXPENDITURES BY ACTIVITY CONTINUED , . ....,.. --.- .....,:....," "...... - ... -..*. ..r --iMjad02 ' . . . ~ , , . ..20~DJ20,0d.~~',,:..,.200fl;2002. .. ;: 2002.2003:. ,. . ,2002-2003 . , . : .,? . . kc--,A :,. , . . , EST~~ATED.,. .,p~opoSED.' - 1 l:._ii..-.&'c _---_--4_r_-..--.- --.-L... -- .? ?k'i4!vG U Parking System $82,403 $57,912 $39,637 $57,300 $41,143 Parking Maintenance $14,849 $25,964 $28,244 $12,500 $67,600
TOTAL PARKING FUND $97,252 $83,876 $67,881 $69,800 $108,743
Bridge M & 0 $13,903 $14,130 $8,200 $9,600 $8,200
[ TOTAL BRIDGE FUND $13,903 $14,130 $8,200 $9,600 $8,200
Wastewater Treatment Facility Admin WFM&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 Opportunity Physical Environment Transportation
TOTAL CAPITAL PROJ
$40,000 $65,000 $40,000 $87,000 $40,000 I / TAX INCREMENT $277,765 $54,056 $0 $0 $0
$2,942,750 iI ) WATER FUND $0 $0 $3,076,250 $3,418,700 I SOLID WASTE MGT $1,073.1 67 $977,899 $1,136,527 $1,091,000 $1,022,581
FLINT HILLS GOLF $487,852 $469,382 $452,424 $459,525 $441,715 SUMMARY OF EXPENDITURES BY ACTIVITY CONTINUED r..,- -" '.'.-'-''.'-'..,'l--' -'-".->----.-- I ,; .n;-.= l.ur. !. . -.rGfi.2~.,~~~~~~6
HOTEUMOTEL TAX
EQUIPMENT REPLACE
INSURANCE RESERVE
RECREATION FUND
Recreation Recreational Aciiviiies Municipal Band Youth Center Operations
TOTAL RECREATION
REC PLEX
DOWNTOWN SSMlD
VEHICLE MAIN"
PROPERTY MAIN*
TOTAL CAPITAL REQUESTS FUNDED y:+:y~~-q?>y~:.::y~,*,-?7~~.:~y??7;, .'?.':I.''! ~~.'y~':;:tr'P" '::,*. :- ,,<*" ;,,.:*: .,; :;;;;% :.,.<<,: y:: ..,#. ;,., ?,'. 1 I i ., ... ,...,-..,I.. -.,:,,,., .. ",!: .,....*c,;\:s,: .. .:i. 4 : .: , ; , ' '.. :' 2 ,~r-d.L..,.-- . - 7 U GENERAL FUND Fire Control Pump Tank & Skid
Defibrillator Ventilators (2)
u Law Enforcement Copier
patrol 2 Radar Units 5 Walkie Talkies Block Grant Match 4 Squad Cars
[ Parks TractorIMower & Snow Equipment Used 112 Ton Pickup Stump Grinder(Walk behind)
I Transit i~~ BUS
I] TOTAL GENEFAL L
GOLF COURSE Greens Sprayer
STREETS Sand Spreader I I SEWER
Wastewater Treatment Facility Administration 1'i 1 Copier SCADA System Wastewater Treatment Facility Operating Sludge Storage Facility Hot Water Spray System Radio System Plasma Arc Torch Greenlee Wire Tugger Phase Contrast Microscope Rubber Tired Loader Dry Well Market Street Lift Station Wet Well Mixer System Aeration System for Aerobic Digester Aeration Basin Upgrade SUMMARY OF PERSONNEL BY DEPARTMENT
(FULL TIME EQUIVALENT)
Mayor, City Council Public Works: Administration City Manager Engineering Streets Human Resources Sewer Maintenance Property Maintenance City Hall Auditorium Development: Vehicle Maintenance Administration Transit Building Code Parking Total Development Total
City Clerk Parks: Park M & 0 10.35 10.35 10.35 Finance: Park Pool 2.95 2.25 2.25 Administration Forestry 3.75 3.75 3.75 Accounting Computer Operation Golf Course Total Finance Recreation RecPlex Fire: Total Administration Control Wastewater Prevention Administration Ambulance WWTF Haz Mat Solid Waste Total Fire Total
Police: RSVP 1 0 0 Administration Records LIBRARY 21.27 21.27 20.27 Patrol lnvestigation Communications Special lnvestigation Animal Control Parking Total Police TOT
City of Burlington Organizational Chart 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 Librruy Board of Trustees who are responsible for oversight of the public library including the employment of staff, pnrchhasing of equipment and supplies, and maintenance of the facility.
Those departments under direction of the City Manager are described as follows:
COMMUNITY DEVELOPMENT DEPARTMENT. The Community Development is divided into two activities, Development Aaministration, md Building Code. The Development Admitistration activity encompasses zoning administration, subdtvision review, long range planning, variance review, housing programs, st& mpport to the City's targeted neighborhoods (neighborhood associations) and economic development. The Building Code division involves building code enforcement, including new construction and remodeling, eleckic code, plumbing code and mechanical code enforcement, nuisance abatement and rental housing inspections.
2. FINANCE DEPARm. 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 admini&ation, the City's insurance program and grant a-ation. 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 &e prevention as well as &e suppression services to the citizens of Burlington. 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 fire services to the Southeast Iowa Regional Airport.
4. HUMAN RESOURCES. The ~kanResources Department provides oversight of the City's personnel function including coordinating the hiring and termination of employees. The department maintains employee personnel .files, conducts labor negotiations, administers non-union policies, works with the Civil Senrice Commission and provides staEsupport to the I-Iuman Rights Commission.
5. PARKS DEPARTMENT. The Parks Department is divided into six divisions. Tile Parks Maintenance division is responsible for the miintenance and development of the City's thirteen pmlm encompassing ,220 acres of gro~md: 'Pmlcs range fiom small neighborhood parlts with playground equipment and picnic tables to 'Crapo Park will1 its arborehun, Lalce Stmlcer, bandstand, and flower beds. The Forestry division is responsible for the maintel~~mceof all trees on City property, inclucting street right-uf- way. U The swimming pool division is responsible for operation and maintemce of the n Danlcwardi Pa& swimming pool wkch is open from Memorial Day to Labor Day. U The golf course division oversees ihe operation and maintenance of the municipal owned n Flint Hills Golf Course, an eighteen hole, par 71 course located no& of the City. L I The liftll division is the Burlington Regional RecPlex which is located in the FIint Ridge Business park. The RecPlex consists of softball fields, soccer fields, sand pit, volleyball, batting cages, and 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 depadment is also divided into six divisions. The patrol division is responsible for routine patroI activities, inc1udm.g tra.£lic enforcement. Included within the patrol division are the bicycle unit and K-9unit. The criminal investigation division is responsible for follow-up investigation of felonies and more serious misdemeanors. The records activity is responsible for maintaining all departmental records, as well as greeting the public at the front counter of the department. The communications activity involves dispatch operation for the Police Department, Burlington Fire Department, Des Moines County Sh&s Department, as well as the cities of West Burlington, Danville, and Mediapolis. The animal control division oversees the operation and maintenance of the Animal Control Center, in addition to the pickup of stray animals and -he investigation of complaints involving animals.
The parlcing enforcement activity is responsible for the enforcement of parking laws primarily in the downtown area
7. PUBLIC WORKS. The public works department is the largest City department and is divided into seven divisions.
The skeets activity involves mainienance of all City streets, including storm water system, snow removal, street cleading, surface repairs, and traffic control. The sewer maintenance activity is responsible for the maintenance of the City sauitmy sewer system. Vehicle maintenance is responsible ~CTthe maintenance and repaiof fie City's velicle fleet and other equipment. Properly maintenance is responsible for maintaiuing all City buildii and grounds. Aciiviiies range £ram custodial services to major repairs and reniodeling. Also included is maintenance of City owned sireet lights and traffic signals. The bansit division involves the operation of file City's bus system. The system provides both fixed route and demand-response service. The auditorium activiiy invol~7es the operation and maintenauce of the City owned Memorial Auditorim. The facil* located on the bauks of the Mississippi River hosts conceits, cruises, rodeos, trade shows, banquets, and wedding receptions. Fidy. the pa.gmaintenance activity is responsible for maintaining the downtown parking lots, as well as on street parlcing meters.
8. WASTEWATER TREATMENT. The Wastewater Treatment Department is divided into two divisions. The &st divisi~n,wastewater is responsible for the operation and maintenance of the, City's seconday wastewater facility. The facility @eats waste collected by the sanitary sewer system prior to discharge to the Mississippi River. The ' second division, SoM Waste is responsible for the collection of .trash and rehe within the community andthe proper .dis@sal La~ludedis .recyckg services provided @rough contiad arrangement with the Des Moines County Regional Solid Waste Authority. EXECUTIVE ADMINISTRATION LEGAL SERVICES
Personnel $ 136,180 $ 145,131 $ 154,245 $ 154,000 $ 162.429 Contractual $ 87,909 $ 81,927 $ 71,100 $ 71,025 $ 70,500 Commodities $ 3,669 $ 2,614 $ 2,950 $ 2,000 $ 2,850 Capital Equipment $ - $ $ $ - $ - [I - - - Capital Improvements $ - $ - $ - $ - $ 1 TOTAL $ 227,758 $ 229,672 $ 228,295 $ 227,025 $ 235,779
City Manager 1 1 Administrative Assistant TOTAL ACTIVITIES: DEVELOPMENT ADMINISTRATION BUILDING CODE ADMINISTRATION
Personnel Contractual Commodities Capital Equipment Capital Improvements
TOTAL
Secretary II Director of Development Project Coordinator Secretary I Redevelopment Specialist City Code Inspector Code Inspector I Planner
TOTAL FINANCE ADMINISTRATION ACCOUNTING COMPUTEROPERATIONS
U Personnel $ 307,216 5 293,515 $ 354,048 $ 344,000 $ 364,350 Contractual $ 60,422 $ 60,863 $ 65,270 $ 61,250 $ 68,735 Commodities $ 5,719 $ 5,014 $ 3,625 $ 4,650 $ 12,025 Capital Equipment $ 3,986 $ 2,119 $ - $ - $ - Capital improvements $ - $ - $ - $ - $ -
1 TOTAL $ 377,343 $ 361,511 $ 422,943 $ 410,100 $ 445,110
Deputy City Manager 1 1 1 Administrative SecretaryfFinance Assistant I 1 1 Accounting Supervisor 1 0 0 Accounting Clerk 2.6 2.6 2.4 Information Services Manager 1 1 1 !I lnfarrnatim Services Technician 0 1 1 I I 6.6 6.6 6.4 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 , . 1 DEP~RTMENT:...... ' PERSONNEL :, ...... : .... _1 1 PERSONNEL SERVICES
. .,. .. 2dKi.2 ., ,;,--,2ooo;Z!ooi .,. ' ' 2004-2002 ,;~,.':(,iDbi;2003::;: "' ~i002aoj3. .- s .. ACTUAL^ .. ..: ACTUAL . .:;:%.. .BUDGET:' .' . ES~IM~TED. .BUDGE? ...... _.- _ __ ._ _"_ -.___ . .---- U personnel $ 63,133 $ 69,298 $ 70,208 $ 70,000 $ 72,952 Contractual $ 15,316 $ 13,349 $ 11,640 $ 10,500 $ 14,lDD Comrnodiiies $ 1,492 $ 1,959 $ 2,100 $ 2,000 $ 2,100 0 Capital Equipment $ 1,358 $ 156 $ - $ - $ - Capital Improvements $ - $ - $ - $ - $ 1 TOTAL $ 81,299 $ 84,762 $ 83,948 $ 82,500 $ 89,152
...... -. ._ ../ .. -.-. -. r PERSONNEL ( . 2001~002.. ":'.'~2002-2003. 2003-2004 1 ACTUAL.-_ _-:-. ACTUAL ADOPTED-_..-, . .: . . !I Personnel Director 1 1 1 I I I 1 1 I1 Li
L[I !I !I I / Ill ACTIVITIES: PARKS M & 0 SWIMMING POOL RECREATION FORESTRY GOLF COURSE REC PLEX
Personnel Contractual Commodities Capital Equip'ment Capital improvements
TOTAL
Parks & Recreation Supervisor Parks Maintenance Mechanic Forester Equipment Operatornree Trimmer Parks Foreman Laborer IInree 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 DEPARTMENT:.. - ...PO.LICE ...... -1 .... ADMINISTRATION COMMUNICATION RECORDS CRIME PREVENTION PATROL NARCOTICS GRANT INVESTIGATION ANIMAL CONTROL SECURITY GUARD PARKING SYSTEM SPECIAL INVESTIGATIONS
personnel $ 2,914,065 $ 3,122,969 $ 3,198,389 $ 3,311,595 $ 3,369,976 Contractual $ 253,525 $ 282,210 $ 203,189 $ 217,050 $ 199,340 Commod~ties $ 105,763 $ 99,968 5 105,790 $ 98,800 $ 112,790 1 Cap~taiEqu~pmenl $ 153,855 $ 265,108 $ 116,750 $ 96,580 $ 136,200 Capital Improvements $ - 5 - 5 - $ - 5 1 TOTAL $ 3,427,208 $ 3,770,255 $ 3,624,118 $ 3,724,005 $ 3,818,306
Police Chief secretary 11 rj Fiscal Officer Major Captain 1 Lieutenant Stenographer Clerk Typist [j Laborer ll Sergeant Patrol Officer I Cornmunicatims Operator II L Communications Operator I Humane Officer Parking Enforcement Attendants
TOTAL I I LI Y ACTIVITIES: PUBLIC WORKS ADMIN. TRAFFIC SIGNALS ENGINEERING PROPERTY 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 CITY HALL MAINTENANCE DEPOT PUBLIC WORKS BLDG.
,:. ..---*.,... "vv7-T,-, .... "....- .sm.,. ". .-.--,., --* ,-..-.- -.rTF.. - -."..,-.--.- -~??'~~o~j20~~~~:~&;~:.~.20~~2002x -:. -..,.r..:s ,$<.. .: ->& 'xi. :',i,2004 3002-.c.i \,,200?,;?003x:2:. ,.2003:2QO&; .. L &.,&:.;:,":;; ...... x .-:2,-<...... ,,. .; -, '.; . AGTUAk*...... y; 2 .&~~~~~c:~~2,~~?s3~~~~~$~'*r?.i~~~$~~A~~~:~~ .<:.BUDGET 3 -:. .&LA-: ".-b.----u.a. ..I.& a-: .--.ddL-e ----..--.- ,?,,-.>.-
Personnel $ 2,640,578 $ 2,714,787 $ 2,893,008 $ 2,830,025 $ 2,882,133 Contractual $ 1,186,528 $ 1,265,734 $ 999,900 $ 980,050 $ 970,700 Commodities $ 804,289 $ 755,945 $ 793,500 $ 778,800 $ 773,100 Capital Equipment $ 440,329 $ 269,889 $ 281,000 $ 262,960 $ 400,500 Capital Improvements $ - $ - $ - $ - $ TOTAL $ 5,071,724 $ 5,006,355 $ 4,967,408 $ 4,851,835 $ 5,026,433
Public Works Director Secretary Administrative Assistant to Public Works Director Civil Engineer City Engineer Engineer Intern Engineer Technician II Engineer Technician Laborer Ill Laborer ll Temporary StagelMarketing Mgr. ClerluTypist Bus Driver Lead Bus Driver Computer Specialist ,- . ., ... ..! . I , . . . .DEPARTMENT: ' :PUBLIC WORKS C~NTINUED,...... - .. . -. n ...... U ACTIVITIES:
Personnel $ - $ - $ - $ - $ 1 contractual $ - $ - $ - $ - $ - Commodities $ - $ - $ - $ - $ Capital Equipment $ - $ - $ - $ - $ 0 Capital Improvements $ - $ - $ - $ - $ - TOTAL $ - $ - $ - $ - $
. I. ' ,2002-2003:,. - 2003-20 PERSONNEL.- .... -...... (F:T&,~:'. ..L.::. . : . . . . 2001-2002 :' ...... - .- - ACTU* ...ACTJAL;. :. ... .A_&!P_T I ...... StreeffSewerMaintenance Worker Transportation Superintendent Foreman Meter Repair Person Parking Enforcement Attendant Lead Mechanic Automotive Mechanic Records Clerk Properties Superintendent Propew Maintenance Lead Person Carpenter Maintenance Mechanic Part Time Custodian
TOTAL ACTIVITIES: WASTEWATER TREATMENT ADMINISTRATION WASTEWATER TREATMENT OPERATION SOLID WASTE MANAGEMENT
Personnel Contractual Commodities Capital Equipment Capital improvements
TOTAL
. . . , . .-~.=. .., , ; .' ... , , .",.. c.,..-...... ;,..~:-.. pcEs,d~~-&'$~Tcj:,, :7; " 2001-2002: :: ' . .2002-2003.. 2003-2004 .' , . ;,I ... .-. - -. . . .=. . ..-- . ACTUAL:, ...:':.' , ACTUAL,, ADOPTED' . . . I,
WWTF Administration Secretary WWTF Operator Laboratoly Technician Maintenance Foreman WWTF Maintenance Mechanic Maint. &Operation Mechanic Electrician Laborer Laboratory Superintendenff Pretreatment Coordinator Maintenance & Operation Mech Solid Waste Foreman Refuse Truck Driver Refuse Driver II
TOTAL R.S.V.P. B AcT1vlT'Es:
11,090 $ 55,221 $ - $ $ 52,143 $ 10,000 $ n personnel 7,441 5 10,000 5 5 8,447 $ - Contractual 96 $ - $ - $ - Commodities 5 579 $ - $ $ - 5 - $ - $ 1 Capital Equipment - $ - $ - $ Capital improvements $ - $ 21,090 $ 62,758 $ 10,000 $ 1 TOTAL $ 61,169 $
L B R.s.V.P. Director I/ ACTIVITIES: CITY COUNCIL
Personnel Contractual Commodities Capital Equipment Capital Improvements
TOTAL
Mayor City Council
TOTAL 1 ACTIVITIES: CITY CLERK ADMINISTRATION
personnel $ 96,400 $ 101,902 $ 95,937 $ 103,500 $ 100,806 Contractual $ 44,303 $ 45,952 $ 31,190 $ 29,ODO $ 54,160 Commodiiies $ 3,6D6 $ 3,510 $ 7,950 $ 4,500 $ 8.150 Capital Equipment $ 7,445 5 - 5 - $ lD,OOO $ - Capital Improvements $ - $ - $ - $ - $ -
TOTAL $ 151,754 5 151,364 5 135,077 $ 147,000 $ 163,116
City Clerk [j Computer Specialist ClerklTypist
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 specifically accounted for elsewhere. Services within the General Fund include police and fire protection, ambulance, library, parks, transit, engineering, auditorium, inspections, and general administration. The General Fund is the primary source of appropriations to fund cost of providing these services. Consequently, considerable importance is placed upon the fund's financial condition. The City Council's and staff's objective is to maintain an acceptable level of service for its citizens within the limitations of revenue sources whch 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 Fund revenues are derived from property taxes with the balance coming from a variety of sewices including user fees, charges for services, state aid, and trade licenses and permits.
GENERAL FUND
FUND BALANCE SUMMARY
a BEGINNING BALANCEJUU I $ 1,184,977 $ 1,110,723 $ 1,386,732 $ l,'lW,918 $ 1,108,728 n Revenues $ 9,422,305 $ 9,739,133 $ 9,746,693 $ 9,674,978 $ 9,840,373 Transfers In $ 3,696,457 $ 3,836,848 $ 3,996,715 $ 3,996,715 $ 3,835,136 3 Totai Available $ 14,303,739 $ 14,746,704 $ 15,130,140 $ 14,832,611 $ 14,784,237
$ 12,228,512 $ 12,682,657 $ 12,881,794 $ 12,781,728 $ 13,099,742 0 """'" Transfer Out $ 904,504 $ 903,129 $ 792,155 $ 942,155 $ 553,575
ENDINGBALANCEJUNEIO $ 1,170,723 $ 1,160,918 $ 1,456,191 $ 1,108,728 $ 1,130,920
INCREASE(DECREASE) 1.1 IN FUND BALANCE $ (14,254) $ (9,805) $ 69,459 $ (52,190) $ 22,192 GENERAL FUND
REVENUE DETAIL SUMMARY
PROPERTY TAXES General ($8.10) Transit Tort Liability Library Emergency Civic Center Ag Land
TOTAL PROPERTY TAX $ 5,200,399 $ 5,301,257 $ 5,310,111 $ 5,310,111 $ 5,313,841
NON PROPERTY TAX Mobile Home Tax $ 4,928 $ 4,250 $ 5,800 $ 4,546 $ 5,800 Bank Franchise Tax $ 58,197 $ 56,862 $ 63,162 $ 63,162 $ 63,000 HotelIMotel Tax $ 333,304 $ 373,400 $ 325,000 $ 325,000 $ 325,000 Riverboat Gambling $ 204,561 $ 234,494 $ 260,000 $ 240,000 $ 260,000 Utility Replacement Tax $ 257,081 $ 259,434 $ 268,034 $ 268,000 $ 268,000
TOTALNON PROPERTY TAX $ 858,071 $ 928,440 $ 921,996 $ 900,708 $ 921,800
LICENSES Dog and Cat Cab.Driver Pawn Shop Photo Solicitors Auctioneers Electrical Contractor Electrical Journeyman Electrical Apprentice Plumbing Master Piurnbing Journeyman Plumbing Apprentice
TOTAL LICENSE $ 4,577 $ 7,570 $ 10,555 $ 10,150 $ 5,405
PERMITS Beer Cigarette Fire Building 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 Lihray-County Wide Park Pool Admissions Park Pool Season Passes Park Pool Lessons Communications Alarm Monitoring Animal Shelter Mali 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 $ 5 5 Shelter House 5 8.258-, ~ . 8.738~.~-- 7.900,~~~ 5, 8.000 8.500 Pool Concession $ 14,484 $ 15,044 $ 14,200 $ 14;150 $ 141500 Farm Land Rental $ 1,460 $ 22,700 $ 22,840 $ 22,840 $ 23,000 Gambling Boat Rental $ 108,000 $ 108,000 $ 108,000 $ 108,000 $ 120,000 Pool Rental $ 1,524 $ 1,064 $ 2,000 $ 2.000 $ 2,000
TOTAL REVENUE USE PROPERTY $ 250,371 $ 257,940 $ 290,340 $ 258,690 $ 293,450
MISCELLANEOUS Scrap Sales $ Auctions $ Nuisance Tax $ Miscellaneous NOC $ Public Works Misc. $ Auditorium Miscelianeous $ Dare Contributions $ Auditorium Labor Reimburse. $ Pool Miscelianeous $
STATE SHARED Personal Property Tax Replacement $ 602,102 $ 561,577 $ 578,985 $ 532,800 $ 535,000 M & E Replacement $ 346,409 $ 313,441 $ 350,000 $ 350,000 $ 350,000
TOTAL STATE SHARED $ 948,511 $ 875,018 $ 928,985 $ 882,800 $ 885,000
GRANTS Transit Assistance UMTA Section 18 Bus Capital Grant LLEBG RSVP Narcotics Control Traffic Control Tobacco Compensation Community Development FEMA GREAT Grant
NON REVENUE RECEIPTS Refunds $ 5,378 $ 2,512 $ 8,000 $ 7,500 $ 8,000 Reimbursements $ 11,831 $ 30,943 $ 25,000 $ 25,000 $ 25,000 Bus Advertising $ 830 $ 2,175 $ 1,250 $ 4,600 $ 3,000 Bus Miscellaneous $ - $ 156 $ 2,500 $ 2,300 $ 2,500 Airport Fire $ 7,500 $ 7,700 $ 7,500 '$ 7,500 $ 7,500
TOTAL
TRANSFERS IN FIRE & DISASTER ADMINISTMTION
Personnel Services $ 233,970 $ 230.084 $ 246,084 $ 246,080 $ 228,519 -7.14% Contractual Services $ 13,336 $ 16,389 $ 10,250 $ 11,000 $ 10,350 0.98% Commodities $ 3,249 $ 4,443 $ 5,700 $ 5,700 $ 7,200 26.32% Capital Equipment $ 17.318$ - $ - 5 - $ Capital Improvement $ - $ - $ - 5 - $
TOTAL $ 267,873 $ 250,916 $ 262,034 $ 262,780 $ 246,069 -6.09%
General Fund Fire Reports
TOTAL
POSITION
Fire Chief Deputy Fire Chief Deputy Fire Chiefnraining Officer Secretary
The Fire and Disaster Administration budaet reflects the overall administration of the Fire Control. Fire Prevention. Ambulance and HazMat services. Also included in this activity is ihe administrative expense associated with the Fire ~epirtmentTrainingprogram. Administration includes coordinating departmental activities, as well as planning for the future of the department, its facilities and equipment. GENERAL ui=iRE CONTROL
Personnel Senrlces $ 1,910,486 $ 1,991,860 $ 2,048,988 $ 2,010,DOD $ 2,094,913 -2.27% Contractual Services $ 94.129 $ 98.666 $ 69,350 5 69,300 $ 66,050 -4.76% Commodities $ 62,602 $ 37,727 $ 62,296 $ 62.200 $ 53,550 -14.04% Capnai Equipment $ 9.545 5 6,999 $ 40.000 $ 39,860 $ 8.500 -78.75% , , Cap~taiImprovement $ 5 U TOTAL
General Fund 0
, . --.. ; FEFSQNVE~~H~D.N I
POSITION I 1.1 Battalion Chief Captain Firefighter
~~~9~&~@&p~3$~fLp~&1?&y3*-
'The~~ .Fire Coniroi- ~ activih,<, orovides flre suooression, , as well as rescue services orimariiv within the City limits of Burlington. Costs associated with this activity include maintenance and replacement of equipmen! "'ecessa;; to carry out tGe mission of the department. Firefighters assigned to Fire Control also respond to hazardous materials incidents and provide Airpoll Fire Control Staffing. suo!~eluasa~duo!le3npa qqnd 'A!!euo!]!ppv 'sap03 aJg 411~aaue!!duoo aJnsse 01 Bu!!apowaJ JO uo!lonJlsuoa Mau lo4 sueld 40 ma!nal at!$ apnpuf osle sa!l!n!pv ,apoa A~ajesaj!! 40 luaweaJoiua pue spJezeq a]& ~04s6ulpllnq 40 uogoadsu! sgnpuoo neaJng uo!luanald aJy aql
BLE'L0 $ 01L49L $ 968'SL $ FFL'U 5 6S1'L9 5 lV101 5 - 5 - 5 - 5 - $ SUuLIad 6u!u~nguado 5 - $ OOS'1 5 - 5 - $ saad uo!padsul aJ!d 009'9C 5 0os4s~ 5 oos'sr 5 1~1~s~5 ZLZ'6 $ qwled a~!j 8 1LaP9 5 019'69 5 968'8s 5 ZSS'LS $ L88'LS $ pund jmaua3
$uawanwdwl !e$!deD luaud!nbs !e$!deD %E6'6 SLE'F $ OOB'Z 5 OLO'F 5 6ZL'Z $ L90'Z $ sa!l!pouwo3 %00'0 s9Z'9 $ 0SL's $ 892'9 5 9LS'g 5 PSS'E $ sao!~aslenpquo~ %69'L 8~9'LL 5 099'99 $ CgS'99 5 88~~~95 soz'rg $ saol~aslauuos~ad Personnel Sewices $ 183,153 $ 188,782 $ 186,228 $ 186,275 $ 199,066 6.89% 4,667 5 7,250 5 7,000 9; 6,150 -15.17% U Contractual Sewices $ 9,426 $ commodities $ 7,587 $ 5.216 $ 11,775 $ 9,000 $ 9,777 -16.97% Capital EqUipimt $ 4,000 $ 60 $ - 5 - $ Capital improvement $ $ U TOTAL $ 204,166 $ 198,725 $ 205,253 5 202,275 $ 214,993 4.75%
HazMat Reimbursement $ 8,109 $ 4,190 $ 8,500 $ 8,500 $ 8.500 Countywide Tax Levy $ 30,000 $ 30,000 5 3D,000 $ 30,000 $ 30,000 ' Gen, Fund $ 166,057 $ 164,535 $ 166,753 5 163,775 5 176.493
I I , . POSITION L- I Fire Captain
The Hazardous materials Team was created in response to an unfunded iederal mandate reouirino, - 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 L'1 spilled whether industrial, commerciai or residential. Activity costs reflect coordination of training and oversight of responses. GENERAL DISASTER CONTROL
Personnel Services Contractual Services $ 31,475 $ 32,531 $ 32,773 $ 32,773 $ -100.00% Commodities Capital Equipment Capitai Improvement
TOTAL
General Fund $ 31,475 $ 31,531 $ 32.773 $ 32,773 5
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY
This activity reflects the City's annual contribution to the Des Moines County Emergency Management Agency. This agency provides overall coordination of disaster servlces within the County. uGENEMLAIRPORT FIRE CONTROL
6,350 0.40% $ - 5 6,325 $ 5,500 $ 7.350 -6.37% personnel Services $ 3,128 $ 5,406 5 contractual SeNlces 761 5 7,850 5 5,000 $ n $ 5,109 5 5 - 5 commodities $ 1,506 5 $ Capitai Equipment $ Capital improvement 13,700 -3.35% 6,167 $ 14,175 5 10,500 $ $ 9,743 $ TOTAL
~eimbursements General Fund GENEFWL AMBULANCE
Personnel Services $ 344.754 $ 353.123 $ 369.160 $ 369,100 $ 389.921 5.62% Contractual Services Commodities Capital Equipment $ 10,010$ 6,600 $ - $ - $ 28,287 Capital Improvement
TOTAL $ 474,325 $ 497,574 $ 461,960 $ 472,900 $ 510,708 10.55%
Service Charges Subsidies General Fund
TOTAL
POSITION
Firefighter 6 6 6 32,816- 37,725
T?e Arnbuance activly ref exthe provision o: emerseicy arb.: ance service ro me c't'zels of 9~r!i?gtonano scr~tnerrDos Mo'n~s Couitv. ov. r:le Buriinoon Fire Deoartment. Bes des tne rrarsoon of ill or in'ured :nliv:d~as to Burl'nat3n Med cz. Cen:er. :he serv:ce also provides emergency transfeiservices to tertiary care facilities. 0GENE"L LAW ENFORCEMENT
Personnel Services $ 203,646 5 215,038 5 228,267 $ 228,270 5 243,830 6.82% Contractual Services 5 64.846 $ 70,027 5 68,025 $ 68.000 5 72,025 5.88% Commodities 5 9,676 $ 8,731 $ 8,500 5 8,500 $ 8,500 0.00% Capital Equipment $ 2,889 $ 1,573 $ 1,900 $ 1,900 $ 2,500 Capital Improvement 5 - 5 - 5 - .? - $ 0.013%
TOTAL $ 28$,057 $ 295,369 $ 306,632 $ 306,670 $ 326,855 6.57%
General Fund 5 281,057 $ 295,369 5 306,692 $ 306,670 5 326.855
il 1 I POSITION L 1 'Police Chief Fiscal OfficerIComputar Coordinator Major
The Law Enlorcement Administration activity reflects the cost of overall administration of Police Department activities, such as patrol activities, criminal investigation, communications, public reiations, animai controi, and various related grants. in addition to overnight 1.'1 and coordination of deparimentai aclivities, the function includes planning for the future of the department. Cost of this activity also includes the overall training budget for the department. GENERAL RECORDS & PLANNING
Personnel Services $ 237,263 $ 267,659 $ 278,147 $ 278,145 $ 294,819 5.99% Contractual Services $ 28,975 5 41,691 $ 15,470 $ 15,450 $ 15,470 0.00% Commodities $ 10.861 $ 18,057 $ 18,690 $ 16,000 $ 18,690 0.00% Capital Equipment $ 1,806 $ - $ - $ - $ Capital improvement $ - $ - $ - $ - $
TOTAL $ 278,905 $ 327,407 $ 312,307 $ 309,595 $ 328,979 5.34%
Poiice Report Sales $ 7.375 $ 6,980 $ 7,850 $ 7,850 $ 7,250 General Fund $ 271,530 $ 320,427 $ 304,457 $ 301,745 $ 321.729
TOTAL $ 278,905 $ 327,407 $ 312,307 $ 309,595 $ 328,979
POSITION
Lieutenant Stenographer ClerkKypist Laborer ll
The Records and Planning Division provides clerical support to the Police Department. This includes the maintenance and filing of all police records and reiated documents, as well as providing service to the members of the public who come to the counter at the Police Department. The activity also inciudes building maintenance expenses for the police facility. 0""" PATROL
6.10% 1,808,282 1,796,215 1,913,686 1,935,000 2,030,419 personnel Services $ $ $ $ 53,800 $ 53,820 0.00% Contractual Servlces $ 63.171 $ 79,823 $ 53,820 $ 5 $ 49.616 $ 41,835 $ 46,580 $ 46,000 5 53,580 15.03% Cornmodties 133,700 38.55% Capitai Equipment $ 105,884 $ 244,113 $ 96,500 $ 76,500 $ - $ - $ - $ n Capitai Improvement 8 - $ U1 TOTAL
110,000 Fines $ 34,830 $ 32.013 $ 67,500 $ 48,500 $ n Sales Tax $ 374,342 $ 374.342 $ 461,800 $ 478,942 $ 461,800 General Fund $ 1,565,026 $ 1,565,026 $ 1,581,286 $ 1,5D8,558 $ 1,699,719 Grants $ 52,755 $ 78,579 $ - $ - $
$ 2,026,953 $ 2,049,960 $ 2,110,586 $ 2,036,000 $ 2,271,519
, ) . ,r .-,--.. r.rrr?.---~,y~?T.-y- .-?-..:.:-. . I.-: .---- . . - .- . . .. . , . c . .:.. , ;- . . - ." ~.ERSOMNE.L;SGHEDU~- - .:...... :.:. ?= ,+. ,.: ...,. . L.A.w. , - . 00442m3: . : . ,. , . . ~'.',';),.;;~',~,,~~., ..I -17. ',:' .,.. . ~,';' ., .;: . :.,;.;. i200j:2002:: ': . . . , :.: >":i&&&'#:. ... '>:..'s&@Rw: .. . . , p.:::+, _.,i...... ,& da.,., , , ,, , ..AC~NL;A-' ;..:.'.Lp,Ropcj~En~." ---A- , ' PROPOSED ;-. .;::.-Fip%G€ : . :. . . . POSITION
ij Captain Patrol Officer Major I sergeant - Lieutenant
The Police Patroi activity reflects the cost of maintaining the public peace, suppressing crime, enforcing traffic and other Ciiy ordinances and State statutes and the pelformance of related duties. GENERAL INVESTIGATION
Personnel Sewices $ . 120,086 5 280.957 $ 237.745 $ 280.000 $ 249.417 4.91 % Contractual Services Comrnodiies Capitai Equipment $ 13,457 5 17,512 $ 13,850 5 13,660 $ -100.00% Capital impmvement $ - $ - 5 - $ - $
TOTAL $ 153,965 $ 318,194 $ 270,865 $ 311,960 $ 262,087 -3.61%
General Fund $ 153,965 $ 318,194 5 270,865 $ 311,960 $ 261,087
Lieutenant Patrol Officer
~.~ - . ~..~. The investigation ~iisionprovides follow-up invsstigation of crimes that have taken place in the community including, but not limited to, homicide, burglary, robbery, and other serious crimes. Personnei Services $ 378,797 $ 406.763 $ 404,618 $ 404,600 9; 437,987 8.25% Contractual Services 9; 40,439 $ 37,095 $ 22,280 $ 30,000 $ 22,280 0.00% Commodities $ 3,987 $ 2,620 $ 2,400 $ 2.200 $ 2,400 0.00% Capital Equipment 5 1,338 $ 1,910 $ - $ - 5 Capital improvement $ - $ - $ - 5 - $ C1 TOTAL
Communicahon Fees $ 143,835 $ 154,094 $ 158,500 $ 160,000 5 162,000 Alan Fees $ 3,360 $ 3,828 $ 7.300 $ 6,500 $ 7.300 n Generai Fund $ 277,366 $ 290,466 $ 263,498 $ 270,300 $ 293,367 Grants 1 TOTAL $ 424,561 $ 448,388 $ 429,298 $ 436,800 $ 462,667
1-1 Communications Operator Communications Operator Ii
The Communications activity reflects the provision of communication services for ail public safety activities in Des Moines County. This includes emergency dispatch, as weli as routine telephone messages, retrieval of information and documentation of events. GENERAL GRIME PREVENTION
Personnei Services Contractual Services $ 2,521 $ 2,430 $ 3,420 $ 2.500 $ 2,720 -20.47% Commodities 5 8,524 $ 6,743 $ 11,100 $ 8,500 $ 11,100 0.00% Capital Equipment $ 644 $ - $ - $ - $ Capital Improvement $ - $ - $ - $ - $
TOTAL $ - 11,689 $ 9,173 $ 14,520 $ 11,000 $ 13,820 -4.82%
Contributions General Fund
TOTAL
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
The Crime Prevention activity reflects those expenditures made by the Police Department on Community Relations activities. Additionally, this includes the Drug Abuse Resistance Education (DARE) and Gang Resistance Education and Training (GREAT) programs. Personnei costs of the two officers assigned to these programs are refiected in the Patrol budget. PEW SECURITY GUARD OVERTIME
flinoq-1~~0-~~0~
personnel Services $ 22,738 $ 28,710 $ 17,500 $ 71,000 $ 17.500 0.00% n Contractual Services $ - 5 commodities $7 - $ Cqpital Equipment $ - $ - Capital Improvement 8 - $ Un TOTAL
n Reimbursements 5 20.913 $ 28,710 $ 17,500 $ 71,000 $ 17,500
!I POSITION NO PERSONNEL ASSIGNED TOTHIS ACTlViTY
.-T-xs..p , . ..*. -"" -..*... .--.. .----.m-T:m?,c:~ ,,~T~~?T-.~'~73ef.~.,,~:,7:~~",:~~~-,~~~~~~.~!.?!."T~~7.~~7~~~,=,7,. . .,..I...". .,:. /i ' ' .. , . . !__..CIO,..:,,;~~;'..-~-: . - - ::: : LA.^ .-,-. -. -ilLL_:---. ,lL....-L.-I..-- ~j.--v..-.L m? P..W3seS I' 3ven ps.0 :o p9l:c~oKzers wn: e we: ~y :nlrc ?ar[ es for SecJnt? GENERAL SPECIAL INVESTIGATIONS
Personnel Sewices Contractual Services Commodities 5 175 $ - $ - $ - $ Capital Equipment $ - $ Capital Improvement $ - $
TMAL $ 48,775 $ 54,964 $ 54,984 $ 54,980 $ 59,761 8.69%
Grants $ 37,386 $ 37.386 $ 41,238 $ 41,238 $ 41,238 General Fund $ 11,389 $ 11,389 $ 13,746 $ 13,742 $ 13,746
TOTAL $ 48,775 $ 48,775 $ 54,984 $ 54,980 $ 54,984
POSITION
Patrol Officer 1 1 1 28,997 - 38,558
~~~T~o$pb~d~~~~~~~.:~,~~~~.~~:.~.~~.,~:~~,.:*-?-.-~-~--'.--T~,--",?,?--,??-?.Y:~ .-.-7-y 3. n:,-----'-.-.,.. . *, .<:>.> ll k--x k--x ha:<&<%:,.,..,& ju&$2.4&-.'(~ :I(!;&b&L?~&l~&I~~,~i&T?.;...... :. :..>;..:. ... i., .L:. :.:1 ::,.. , -,: .. ." ,-.- -L.A&k-.d&%.a<.--.-,- A Federally funded state arm:cist~.cd gralt prosram fund.ng. the lbca drLq tax iorc?. The 25% Ixal ~ort'onis sharec between Burlington, West Burlington, and Des ~olnes~int~. V"'BUILDING CODE ADMINISTRATION
I]IMI-11OM30I
Personnel Services $ 201,596 $ 210,004 $ 251,967 $ 218,000 $ 245.319 -2.64% contractuai Services $ 52.884 $ 39.937 $ 45,850 $ 40,000 $ 47,050 2.62% commodities $ 5,494 $ 8,007 $ 9,650 5 7,500 $ 10,350 7.25% 500 Capital Equipment $ 4,012 $ - $ - 9; - $ n Capltai Improvement U TOTAL
Permit Fees $ 57.203 $ 101,038 $ 111,700 $ 126,503 $ 118.900 IJcenses $ 802 $ 4,226 $ 5,780 $ 5,820 $ 5.780 General Fund $ 165,981 $ 153,689 $ 189,987 $ 133,177 $ 178,539
I --...-m." ...... ??-.,.: c~v~----,--.--- ?%-,-W-~--.~~T?-.-:T~~ ------. , +, I . ?. . 1'. . . . ' , ...... ,. . . . ;~WSB.N,~E~ST.HEQ~I~$L:., . .; ...... : . :,. ... : . . ,... .. i . . . . ,.sfiGiir'' .., : ' , .'. " . . ,,::.,;:ii.';;i,,:.;,;,~9pj-200e: ,i .!;, .'~02:2~03..:,,.2~03~2004 . . . . . > ~..!,..7 ,. ,.. .. .;=, ., . .: . .. ,: :: .:,:. .~ RAhG~.:,:' , >i.-T .. , ,.- 8. .. ..,&&Uj,~~oS~w . , ----- ':. POSITION 'I I-1 City Code inspector Chid Code InsDectol
Building Code Administration involves the enforcement of all building, housing, eiectricai 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 ir~spectionsand licensing, as well as nuisance enforcement functions. GENERAL PUBLIC LIGHTING WDMIINISTMTION
Personnel Services $ Contractual Services $ 228,364 $ 215,250 $ 216,000 $ 215,000 $ 216,000 0.00% Commodities $ 13,243 $ 14,055 $ 9.400 $ 11,000 $ 8,100 -13.83% Capital Equipment $ - $ $ Capital Improvement
TOTAL $ 241,607 $ 229,305 $ 225,400 $ 226,000 $ 224,100 -0.58%
Road Use Tax General Fund
TOTAL
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY
Public Lighting Administration reflects the cost of street iighting including utility cost as well as maintenance and repairs. Street ihghts covered include those owned and maintained by the City, as well as those owned and maintenance by Alliance utilities. rwCOMMUNINPROTECTION CONTINGENCY
0.00% - $ 25.000 personnel Sewices $ - $ 25,000 $ contractual Se"lces commodities [capita! EY~P~E~~ 25,000 0.00% capital improvement 25,000 5 . $ - $ $ - $ TOTAL
0 General Fund
POSITION U NO pERsO~~~l.ASSIGNED TO TH~SA~~I~I~
I1 I1
OP eration of the community unbudYdBeedexpenses wh~chare necessa~to continue the hndi for protection Program. IIi GENERAL ANIMAL CONTROL
Personnel Services $ 24,056 $ 24,300 $ 28,255 $ 14,000 $ -200.00% Contractual Services $ 29,941 $ 32,733 $ 25,074 $ 25,000 $ 25,075 0.00% Commodliies $ 14,328 5 11,319 $ 9.900 $ 9,900 $ 9,900 0.00% Capital Equipment $ 27,837 $ - $ 4,500 $ 4,500 $ Capital Improvement
TOTAL $ 96,162 $ 68,352 $ 67,729 $ 53,400 $ 34,975 -48.36%
Licenses $ 1,700 $ 1.485 $ 1.750 $ 1.710 $ 1,750 Animal Shelter General Fund
TOTAL $ 99,162 $ 68,352 $ 67,729 $ 53,400 8 34,975
1
POSITION
Humane Officer-Part Time 1 1 0
The Animal Control activity provides the picking up of stray cats and dogs, maintenance of the Animal Control Center and euthanasiation of unclaimed animals. The personnel cost refiects the humane officer, during non-duty hours this function is performed by police officers. i HUMANl RIGHTS COMMISSION
~001-170Ll4~
Personnel Services Contractual Sewices 5 1,813 $ 1,410 $ 1,500 $ 1,250 $ 1,500 0.00% Commodities $ 19 $ - $ 500 $ 500 $ 500 0.00% ,Cap!tai Equipment 5 - $ - $ Caprtal improvement U TOTAL
General Fund $ 1,832 $ 1.410 $ 2,000 $ 1,750 $ 2.000
-"-, ------.-~,--T- v.-7.-, I, --.- -.-- -".-... .-:- , -.:..- . ,- , , .~~;.-.'~~-~::FI?m~~;:.:...... ',. . . , , .,; .:..: ; : ., . .,. . . , ,:^:. .. - -... :,;! .&.. >:,., *.,.: I I I- ;, ... .-.-. -.: .,'~?iob~~.zpci:':,::.200~2~0~::; *,,.,. sgo3:2ob4'. . . 1. .;: . :::S&WRY..,@*,NGEc, . : . ,:.,b.,...... a- L,-j&.:.i-c- .:r2:,-"LkiTu><' ,r, .,:: $, .J,cTuAc: I_wILIL~----- .',;.' f?RoposEn :, . >. ', . , POSITION
U NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
I 1. I m~*~~~~@jg&~&~~&$@~~~g~~~~~g~~;~~&~~#. The Human Rights Commission is a voluntary board of local citizens appointed by the City Councii. The goal of the commission is to 3 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 Services $ 1.050 $ 1,050 $ 1,050 $ 1,050 $ 1,050 0.0Wl~ Commodities Capital Equipment Capital Improvement
TOTAL
General Fund $ 1,050 $ 1,050 $ 1,050 $ 1,050 $ 1,050
.C*Iw.rfTr.- * --.- . +*ti ..-: ..~:.+~~.,..-..n
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
The Potter's Field ex7nse ref1ec.s tre annLs paymen: to Aspen Grove Cemetery far mantatning the City-owneo P3:ter's Fielo. ?otter's Feld 2rov des D-ria p orj fo: inz'gert :ndiv d-a s. uo01-1500-1501
192,620 -1 24% 195,046 $ 180'300 $ 59.000 -1 37% g, 175,829 $ 178,596 $ 60,000 $ 56,500 $ 35.000 -6.91% $ 56,486 $ 50,654 $ 37,600 $ 38*500 42,286 $ Z5S6 $ - $ - 5 commodities 5 8,553 $ 4,805 5 Ocapitai ~"ipmefl -2.06% capitai ~rnpr~vem~n~ 292,646 5 275,300 $ 286,620 $ 283,154 $ 259,621 $ TOTAL
85,500 5 66,700 $ 86s000 $ 54,880 $ 60,751 $ 207,146 $ 208,600 $ 200,620 $ 228,274 $ 198r870 $ 0 ',"%a1 Fund ~~ ~~~ 286,620 292,646 $ 275,300 $ $ 283,154 $ 259,621 $
I L! Laborer 111 Labor II 1 partmme Laborer ii Casual Laborers 1d Tmporav stageIMariceung Manager
city 6wned auditorium maintenance and operafio" of Burlin?tnn MemoriaAuditorium -rhe the auditorium is utilized for account refladsme The main arena, banquet space. ~~itche"acllii'es' and OmCe areas' conNuov* in me a30,s co"sis~s of a concerts, bawuet5, trade shows, reunions, and other events.
I GENERAL APPLE TREES MUSEUM
1001-1500-1 502
Personnel Services 5 - $ $ Contractual Services 5 3,245 5 3,386 $ 3,400 $ 3,300 $ 2,900 -14.71% Commodities $ 3,103 $ 1,587 $ 2,800 $ 2,000 5 3,700 32.14% Capital Equipment $ - $ 5 Capifal improvement
TOTAL $ 6,348 $ 4,973 $ 6,200 $ 5,300 $ 6,600 6.45%
General Fund $ 6,348 $ 4,973 5 6,200 $ 5,300 5 6.600
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY
Maintenance of the Apple Trees Museum located in Perkins Park. The Museum run by the Des Moines County Historical Society is a reflecfion of Burlington's past. 1 lENEWL >ONTRIBUTIONS-OTHER AGENCIES
20,000 5 20,000 0.00% personnel Se~lces $ 20,000 5 20,000 $ 20~Oo0 $ ncontractual Se'vlces ~~mmodiiies Ocqital quipm men^ 0.00% Capital improvement 20,000 $ 2of0D0 20,000 2or00° $ $ 20,000 $ 5 TOTAL
20,000 20,000 $ $ 20,000 $ 20,000 $ 20,000 $
well as downtown
reflects the payment of City funds to This redevelopm~t. $20,000 !1 ) Downtown Partners GENERAL WELCOME CENTER
Personnel Sewices Contractuai Services $ 36,758 $ 39,176 $ 42,250 $ 42,000 $ 42,250 0.00% Commodities $ 4,054 $ 4,905 $ 3,250 $ 3,200 $ 3,250 0.00% Capital Equipment $ 2,380 $ 1,943 $ Capital Improvement
TOTAL $ 43,192$ 46,024 $ 45,500 $ 45,200 $ 45,500 0.00%
HoteUMotei Tax 5 43,192 $ 46,024 $ 45,500 $ 45,200 $ 45,500
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
Operation of the Port of Burlington Welcome Center. The Center is operated by the BuriingtoniWest Burlington Area Convention and Tourism Bureau, but funded by the City of Burlington. The Center is a tourism information center providing information to out oftown visitors about Burlington and the State of iowa. 0'"'"' LIBRARY
[OM-1,00-1503
-2.40% Personnel Sewlces $ 832,357 $ 853,189 $ 924,336 5 890.0OQ $ 902,145 -0.20% Contractual Services $ 180,173 $ 118,919 $ 115,330 $ 115,000 5 115,100 0.00% Commodities $ 251,664 $ 267,539 $ 233,725 $ 233,700 $ 233,725 Capital Equipment 5 5 rr Capitai improvement U TOTAL
33,5D0 Fines $ 31,407 $ 29.391 $ 32,500 $ 31,000 $ 85,000 intergovernmental $ 70,500 5 81,240 $ 80,700 $ 80.700 $ n $ 146.329 $ 149,230 $ 126,985 $ 126,985 $ 127,153 Tax Levy - General Fund $ 1,015,958 $ 379,786 5 1,033,206 5 1,000,015 $ 1,005,317
TOTAL $ 1,264,194 $ 2,239,647 $ 1,273,391 $ 1,238,700 $ 1,250,970
~~-.-.-.-..-,-"-?";. -7------:. . -~~-~~.:~--?-?'--:-: .. . Tm;,,:!$r" - 1 !,------..?. --- - . . ., ..... - .:: :, :, .: -;...- . . -2. :': ...... !.. ', :;.: '' ' . . :' . . .. I I L-~ERSON~~~~SC~E~ - ' . . . ;-1'...... - . . :- 1: : ~zM~~~ua2'.. :2a~2~~003~~_ , x~D~-~oo*:.. . (i .... . " S'LA~Y;: ,,-!~..,. -.;.:...: 1,:.! , . . .:.,L&NGE ..:: . ...^.. ,-..lil,'.; : :.. :L~c~uac::--- . /.,;~ROP.DSEDj, ;;PR~@sED'.A, . .lil, lil ,:I:; : POSITION LI 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 iibraly is a full setvice facliity providing GENERAL RSVP
Personnel Services $ 52,143 $ 55,221 $ - 5 11.090 $ Contractual Services $ 8,447 5 7,441 $ 10.000 $ 10.000 $ -100.00% Commodities $ 579 $ 96 $ - $ - $ Capital Equipment Capital improvement
TOTAL $ 61,169 $ 62,758 $ 10,000 $ 21,090 $ -100.00%
Grants General Fund
TOTAL
?F'B~~@NNEu .,
POSITION
R.S.V.P. Director 1 0 0
The Retired Senior Volunteer Program (RSVP) coordinates the volunteer activities of retired senior citizens to assist school, non-profii organizations and government in a variety of activities. Commencing with fiscal year 2002-2003the City will cease Its sponsorship of the program, but will continue to fund the program with a contribution to the newsponsor. r-PARK MAINTENANCE & OPERATION
3.44% personnel Services $ 358,831 $ 386,959 $ 372,670 $ 372.000 $ 3B5r46B 97,450 -1 5.85% Contractual Services $ 83,209 $ 102,027 $ 115,800 $ 115,75D $ n 73,200 $ 65.425 -10.65% $ 57,647 $ 65.954 $ 73,225 $ Commodities -22.00% - Capitai Equipment $ 48,389 $ 4,025 $ 50.000 $ 50,000 $ 39,000 1 I cabial improvement $ - $ $ U TOTAL
Rental 0 General Fund
,._*. I..1,.-..--.- ,.llOll r.~F-.-F-.-:.--:--y.--~----~r~?=~~~ . -. , ...... > ' . - . ,, ; ...... '. , . ". .,, ' I ~E~SON~ZE~E~XE~- ...... , ...... , ...... 7::( '.?- ;. .,; - /) . 2,j~~~ii~j.:;:: 20~129bbg.:-;.;, ~oo3;2~o~. .I .SAL?RX,:: ,,<),,::.: ;. :;.:
, . , , AC~~&Lii .-.F?W)PQSEIZI :;,-:RANGE : - ,' ,' ' I.,.-.- I.,.-.- . . __-__ -.-.-_- -1 'I POSITION 11 Park 8 Recreation superintendent Parks Maintenance Mechanic Temporary Laborer I Foreman I Secretaw Full Time I
The Parks Department maintains the City-owned parks and recreational facilities and performs related duties. The deparimenl maintains ten parlts 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
Personnel Services $ 37,974 $ 33,284 $ 29,080 $ 28.800 $ 29,080 0.00% Contractual Services $ 16,784 $ 23,181 $ 18,575 $ 18,000 $ 17,725 -4.58% Commodifies $ 18,545 $ 20.009 $ 23,425 $ 23,300 $ 23.450 0.11% Capital Equipment Capital Improvement
TOTAL $ 73,303 .$ 76,474 $ 71,080 $ 70,100 $ 70,255 -1.16%
Pool Rental 5 - $ - $ 2,000 $ 2,000 $ 2.000 Fees $ 39,522 $ 44288 $ 39,600 $ 39,800 $ 41,200 Concessions $ 14,484 $ 15,044 $ 14,200 $ 14,150 $ 14,500 General Fund $ 19,297 $ 17,119 $ 15,280 $ 14,150 $ 12,555
TOTAL $ 73,303 $ 76,451 $ 71,080 $ 70,100 $ 70,255
POSITION
Manager Assistant Manage1 Lifeguards
Operation and maintenance of the City-owned swimming pooi in Dankwardt park. The pooi is open from June-August to provide summer time swimming in a clean, safe environment. C?"" CITYlSCHOOL SWIMMING POOL
Personnel Services Li Contractual Services Commodities Capital Equipment n Capital Improvement U TOTAL
General Fund 5 5,289 $ - $ - $ - 5 -
i I POSITION ' NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
This account reflects the contractual cost of providing public swimming at the High School Swirnrnin~Pool. There are two contmdrs involved, one with the 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 RIVERFRONT MAlMTENANCE & DEVELOPMENT
1002-1600-1603
Personnel Services Contractual Services $ 39,995 $ 24,923 $ 30,700 $ 29,000 $ 25,400 -17.26% Commodlties $ 2.936 $ 6.887 $ 5,500 $ 7,500 $ 6,000 9.09% Capital Equipment Capital lrnpmvement
TOTAL $ 42,931 5 31,810 $ 36,200 $ 36,500 $ 31,400 -13.26%
Leases $ 13,680 $ 15,540 $ 15,450 $ 15,450 $ 15,450 General Fund $ 29,251 $ 16.270 $ 20,750 $ 13,150 $ 15,950
TOTAL $ 42,931 $ 31,810 $ 36,200 $ 28,600 $ 31,400
POSITION
Cosi of maintaining the boat docks located on the City's riverfront, this includes the annual cost of repairing, instailing, and cleaning debris from the docks. 15,100 -9.04% 16,600 $ 16,500 9,300 -2.1 1% personnel SeIVices $ 29,886 $ 139307 $ 9,500 $ 9,500 5 ontractual Se'vices $ 13,217 $ 6,255 $ $ commodiBes $ capital quipm men^ -6.51% capital improvement ZS,OOO $ Z4Ao0 29,562 $ 26,100 $ 5 43,103 $
7,500 5 8,000 7,500 $ 16,400 8,996 $ 18,500 $ $ $ 10,566 $ 18,600 $ 5 34,981 5 ~ ~~ General Fund ~ ~ ~ ~ 26,100 $ 26,000 $ 24'400
$ 43,103 $ ' 19,562 $
I1
the Welcome Center, as well GENERAL MALL MAlMTEMANCE
Personnel Services Contractual Services $ 44,414 $ 33,824 $ 11,500 $ 11,500 $ 10,500 -8.70% Commodifies $ 3,944 $ 4,175 $ 3,000 $ 3.000 $ 4.300 43.33% Capttal Equipment Capital Improvement
TOTAL $ 48,358 $ 37,999 $ 14,500 $ 14,500 $ 14,800 2.07%
Reimbursements $ 4,801 $ 4,666 $ - $ - $ - General Fund $ 43,557 $ 33,333 $ 14,500 $ 14,500 $ 14,800
TOTAL $ 48,358 $ 37,999 $ 14,500 $ 14,500 $ 14,800
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVFY.
Cost of cleaning and upkeep on the dawntown Steamboat Walk Mall on Jefferson Street, e&endingfrom Frant to Sixth Streets. A portion of the cost for appearance maintenance is reimbursed by the participating property owners. -JNEUAL FORESTRY MAINTENANCE & OPEWTION
31,087 - 45~5~' POSITION 1 1 1 1 29,011~ - 32.265 1 , 26,523 - 29,394 Forester I 1 Equipment operaiornree Trimmer 1 1 9 27 1 1 u Laborer~~/TreeT"mer 1 LaborernemPDmv
L! trees on public land and in street ilghi-of-way and periorms related Forestv DepaM"t provides the removal of dead and / I duties. GENERAL SEMIOR CENTER
Personnel Services Contractual Services $ 2,036 $ 35,748 5 2,500 $ 2,500 $ 2,700 8.00% Commodities $ 667 $ 7,773 $ 1,300 $ 900 $ 1,300 0.00% Capital Equipment $ - $ 1,637 $ - $ - $ Capital improvement
TOTAL $ 2,703 5 45,758 5 3,800 $ 3,400 $ 4,000 5.26%
General Fund $ 2,703 $ 45,158 $ 3.800 $ 3,400 $ 4,000
gEg?ggj'g~~~gg~
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
Property Maintenance cost associated with the City's ownership of the Steamboat Senior Citizens Center located on Jefferson Street in downtown Burlington. The center not only provides a gathering site for seniors, but alsohouses the Area Agency on Aging Concregate Meal Program. ~RAL HUMAN DEVELOPMENT CONTINGENCY
personnel SeNic,es Llcontractual SeNlces Commodities capital ~quipment 0.00% Capital Improvement 20,000 $ - $ 20,000 n 5 - 5 2. -
0 General Fund
POSITION
!I !I NO pERsoN~~l-ASSIGNED TO THIS ACT~VI~~.
erationof City government. which are necessarYto continue the uninterrupted OP provides funds for unexpected, unbudgeted expenses Fund' This account covers the Human rnvelopment ~r~nmof the i I GENERAL CITY HALL
Personnel Services $ 35,434 $ 26,965 $ 43,230 $ 43,200 $ 21,714 -49.77% Contractual Services $ 53,807 $ 26,143 $ 22,300 $ 22,250 $ 22,300 0.00% Commodities $ 16,266 $ 7,039 $ 12,100 $ 12,000 $ 10,400 -14.05% Capital Equipment $ - $ $ Capitai Improvement
TOTAL $ 105,507 $ 60,447 $ 77,630 $ 77,450 $ 54,414 -29.91 %
General Fund
POSITION
Laborer II Custodian - Part Time
Property Maintenance and Operation expenses associated with the operation of City kiali including utilities, cleaning, and mutine maintenance. D""ENGINEERING
~001-1800-1E!02
-4.80% personnel Services $ 329,369 $ 360,869 $ 390,982 $ 380,000 $ 372,211 20.70D 0.96% Contractual Services $ 20,655 $ 25,294 $ 20.500 $ 20,000 $ $ 10,769 $ 13,886 $ 18,40D $ 18,000 $ 11.800 -35.87% Commodities 8 Capital Equipment $ - $ 15,553 $ - $ n Capital Improvement U -5.86% TOTAL $ 360,793 $ 415,602 $ 429,882 $ 418,000 5 404,711
Saies Tax General Fund Road Use Tax
-., ---.-----* -..I-?-?."ccT-..rl -F-----m..-n-- --,**-= T?-:.~..,.', -.,...... , -. '.., ...... :<', .-...... - -y -~ :,. - . ': . ,. . , ...... ,,. ., . ,.. . , - . .: . , , ...... , , , .., .. . . ':' ,: :. z. ,,:L.., , >..:iods:iba&' ,: i' , b6i;ioo.j; ;. 2~i2dq3~0@j' - . ,
FvKgfi~a~$g~&~~q($$~~~p~~;;@~&y~!~@q~~~:y~~~A~~g~n;?~~~~~&~g~g&~f&@~~ L,*-&A*,&&Lh ,-,,," ., * * ,, ,,. :Ard;~~~(~&,&~~~&~~x ,uL* L!&$ ',.,,':f.,2,." The Engineering activity reflects the City's cost for engineering provided by the City Engineer's Oltce. The Engineer's Office provides the design, surveying and inspection of Public Works projects and related activities. GENERAL PUBLIC WORKS ADMIMISTMT!ON
Personnel Services 5 183,518 $ 192,979 $ 203,179 $ 199,000 $ 212.751 4.71 % Contractual Services 5 8,053 $ 8,384 $ 8.900 $ 8,600 5 9,500 6.74% Commodities 5 3,626 $ 2,552 $ 3,800 $ 3,500 $ 2,800 -26.32% Capital Equipment $ - $ $ - 5 Capital Improvement
TOTAL $ 195,197 $ 203,915 $ 215,879 $ 211,100 $ 225,051 4.25%
General Fund $ 195,197 $ 203,915 $ 215,879 $ 211,100 $ 225,051
c-,- $.~Fs~ELB-H-c-,- -mL-
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 overall administration of the Pubiic Works function. Pubiic Worts includes engineering, streets, transit, vehicle maintenance, sewer maintenance, and property maintenance activities. U nPUBLIC WORKS BUILDING Uq~~~-~100-18D1
0.33% 21,487 21,417 $ 15,000 $ 46,900 9.07% $ - $ 20,170 5 34,400 62.26% personnel Sewices $ - 5 44,521 $ 43,000 $ 50,00033,500 '5 24,168 $ 21,200 $ contractual Sewices 5 - $ 5 - $ commodities $ - 5 capital c quip men^ 20.05%~. Capital improvement g8;soo .$ $02,767 .. . . 43,859 $ 85,617 $ $ - $
Various Funds
part Time custodian i l GENERAL PUBLIC TWANSlT OPERATIONS
Personnel Sewices $ 365.295 $ 382,129 $ 348,846 $ 375,000 $ 354,542 1.63% Contractual Sewices $ 145,979 $ 152,266 $ 123,900 $ 126,000 $ 124,100 0.16% Commodities $ 36,424 $ 27,101 $ 35,400 $ 31,000 $ 34,400 -2.82% Capital Equipment S 81,383 $ 312 $ 108,000 $ 86,260 $ 110,000 Capitai improvement
TOTAL $ 629,081 $ 561,808 $ 616,146 $ 618,260 $ 623,042 1.12%
Farebox Charter Grants Tax Levy General Fund
TOTAL
POSITION
Bus Driver Extra Bus Driver Lead Bus Driver Bus Washer
~~TgT&*&~*g~i&q@i~&q&~j3~a~~~q~v&~..sh&dali&- ,>a 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. nGENERAL 'DEPOT
Personnel Services Contractual Services $ 6,324 $ 9,210 $ 6.000 $ G,OOO $ 6,200 3.33% commodifies 5 7,660 $ 4,621 $ 6,100 $ 5.500 $ 5,900 -3.28% Cappl Equipment ,Cap~tal Improvement L I TOTAL $ 13,984 $ ?3,831 $ 12,100 $ 11,500 $ 42,100 0.00%
0 General Fund
. . . .
, POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY
! ...--+- .,,.,; ".,T-.,..n .-,..- -.-mr-,.?. ,w.y.7...,,,$?.-.- ..r;." ,*,,!7,~.nvm%--c,,.v?-?
Personnel Services Contractual Services $ - $ - 5 20,000 $ 20,000 0.00% Commodifies Capital Equipment Capita! Improvement
General Fund $ 12.754 $ 20,000 $ 20,000
i%kSii~%Et*rn~-3@-"--&--
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
Provides funds for unexpdcted expenses which are necessary to continue the uninterrupied.operation of City government. This contingency account covers the Home and Community Environment program of the General Fund. OGENEWLEXECUTIVE ADMlNISTRArlON
Personnel Sewices $ 136,148 $ 145,103 $ 154,205 $ 154,000 $ 162,389 5.31% $ $ Contractual Services 5 8,303 $ 8,585 $ 10,550 10,500 10,500 -0.47% n 1,650 -5.71% Commodities 5 2,447 $ 1,135 $ 1.750 $ 1.250 $ Capitai Equipment n Capital Improvement U TOTAL
, TT--.p~..-4x, -.--.-.,-,.--... -r*.L~-..~.--.".--"---C17T---r'--...... T-.--.~-~~~ .: .: .. ., < ~',i , >; I ,P.ERS~~EL~SC+$EDMLE . .-jc . . .. , ~. . .. . ' ,...... ,. . , "-A-, ,, ,' . ', , i :.,."!2p02r20~~:.,.> :200~~2'004. . ..':;s-~~LARY. ;,,:,:,,I., , .. . , . A.. : .RA@GE : :. .; ..:-. !> .: :.:L . , POSITION
Ll City Manager 1 1 1 Administrative Assistant to City Manager 1 1 1 28,619 - 38.196
~ The City Manager is the administrative head of the City government. Under the direction of the City Councii, helshe supewises ail City departments which operate under the control of the Council to achieve goals and objectives established by the City Councii; sees that iaws and ordinances are enforced; prepares and submits the budget, advises the CIV Councii of financial affairs; rnalces appropriate recommendations to the City Councii; and performs such other duties as prescribed by law or the City Council. GENERAL PERSONNEL SERVICES
1001-1910-1911
Personnel Services $ 63.133 $ 69,298 $ 70,208 $ 70,000 $ 72,952 3.91% Contractual Services $ 15,316 $ 13,349 $ 11,640 $ 10,500 $ 14,100 21 13% Commodifies $ 1,492 $ 1.959 $ 2,100 $ 2,000 $ 2,100 0.00% Capital Equipment $ 1,358 $ 156 $ - $ $ Capital Improvement -
TOTAL $ 81,299 $ 84,762 $ 83,948 $ 62,500 $ 89,152 6.20%
-.- .-~.~i7..;~~'.''.li".~, , ,>,<&>,, ,..;;,$c,' ;=-,,,..,.,-..: <,,,*,.?,.~..:, ,.E.m,,* !.* u,@,* ga.;::,., ,,F?azm
General Fund $ 81,299 $ 84,762 $ 83,948 $ 82,500 $ 89,152
POSITION
Personnel Director Courier - Part Time
The Personnel Omce administers labor contracts, and nonunion policies, conducts labor negotiations, maintains personnel files and related activities. -1.16% Personnel Sewloes $ 32,577 $ 33,385 5 33,714 $ 33,400 $ 33,323 Contractual Services 9; IB,OOB $ 23,776 $ 19,270 5 19,250 $ 19,700 2.23% Commodities $ 1,348 $ 656 $ 750 $ 700 $ 600 -20.00% Capltai Equipment n Capital Improvement
0 General Fund
... . POSITION
Mayor ;i atycwncii
" The City Council is the elected iegisiaiive authority of the City government. it controis the administration of the City government through appoinling and supervision of the City Manager. It passes ail ordinances, policy documents and other measures conducive to the weifare of the City. The City Council is directiy accountable to the ciiizenty for the conduct of municipal affairs. The Mayor is a member of the I City Council elected by it forthis poalm Ye presides at all councii meetings and performs other duties consistent with his oflice and as 1 may be imposed by the Council. LEGAL SERVICES ADMlNlSTFPABION
Personnel Services $ 32 5 28 $ 40 $ - $ 40 Contractual Services 5 79,606 $ 73,342 5 60,550 $ 60,525 $ 60,000 -0.91% Commodities $ 1.222 $ 1,479 $ 1,200 5 750 $ 1,200 0.00% Capital Equipment 5 - 5 Capital improvement
TOTAL , ,. $ 80,860 $ 74,849 6 61,790 $ 61,275 $ 61,240 -0.89% .. .. ~......
General Fund $ 80,860 5 74,849 5 61,790 5 61,275 $ 61,240
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
The Legal Department provides advice on all legai matters involving the City, represents the City in court, assists in contract preparations, and drafts all City ordinances as directed. Effective during fiscal year 1996-87 the posltion of city attorney was eliminated and the City began contracting for legal selvices. Criminal prosecuiion is handied by the County Atbrney's Office, all other legai matters are referred to a local firm. Personnel SerVlces $ 96,400 $ 101,902 $ 95,937 $ 103,500 $ 100,806 5.08% 73.65% Contractual Services $ 44,303 $ 45,952 5 31,190 5 29,000 $ 54,160 2.52% commodities $ 3,606 $ 3.510 $ 7,950 $ 4,500 $ 8,150 Capital Equipment $ 7,445 9; - $ - $ 10,000 $ n Capital Improvement 20.76% TOTAL $ 151,754 $ 151,364 $ 135,077 $ 147,000 $ 163,116
Licenses $ 44,865 $ 48,569 $ 51,575 $ 51,815 $ 53,010 0 Gene~iFund $ 106,889 $ 102,795 $ 83.502 $ -95,185 $ 110,106 ~ ~-~ ~ ~ ~ -. - .-~ .~. TOTAL $ 151.754 $ 151.364 $ 135,077 $ ' 147,000 $ 163,116 - -
City Clerk ComDuter S~eciaiist clerk ~y~ist'-~artTime
The City Cie* maintains ail City records regarding City Council activities, ownership of City property, bond saies, eic.; administers business licenses, beer and iiquor licenses and cigarette permits; answers citizens' inquiries. The Cleric also serves %s secretary to the City Council recording minutes and aclions taken during City Council meetings. GENERAL DEVELOPMENT ADMINISTW\T!ON
Personnel Services $ 260,538 $ 263.711 $ 264,511 $ 281,000 $ 291,443 10.18% Contractual Services $ 9,951 $ 9.282 $ 24.800 $ 11,000 $ 21,650 -12.70% Commodities $ 2.171 $ 1.578 $ 6,600 $ 2,100 $ 7,200 9.09% Capital Equipment $ - $ 5,303 $ 900 $ 900 $ Capital Improvement
TOTAL $ 272,660 $ 279,874 $ 296,811 $ 295,000 $ 320,293 - .- - 7.91%
Zonlng Permits General Fund Grants
TOTAL $ 272,660 $ 279,874 $ 296,811 $ 295,000 $ 320,293
jmw~zmmrE$,y- ....--w
POSITION
Secretary Director of Development Project Coordinator Redevelopment Specialist Planner
Tie 3eveio2menr Departmenr :s rcspons:ble for rsv.cn or new housicg subdi~isio?~:C ty zcning: anc me-reated activiyes. l~cl~oecis i3ng-rai~e7ianning ior auve13pmentof !ne Sty. Tie Di:exor of 9ete;oDmert aijo s-~e~lses:ie 6~'id.n~- Cude Enforcement i-nction and the ~eighborhoodRedevelopment activity: ...... ,. "-^;.,r..- ..... %..? -,-,. ".,(,~ .. ..,..-.. ..;lyI..I...II.-.i-. . %. .<.<..i..i."-i...... C.7, ...... , '..~l.:.l"-- . . . . - ...... ' ' .,. .9, '~EXPENDIT.U~E.!DETRIL,.., ., ' . . . .., . , ...,...... , . - / .i- _.A - -- ( 20033064 ' : ,,noop.aoo,j ., ,:zody-2qoz: . :200nk&13: : ! 2~0230d3: IPERCEN'T _ 1 , , . . B~@&T:..:,ESTI&AXED~ . ," BUDGET - CHAWGE .- .., , , ------.-L-L.------A. - -- 5.1 3% personnel Services 5 122,576 $ 126,066 $ 136,735 5 134,500 $ 1433747 Contractual Services $ 4,171 $ 4,809 $ 4,265 5 4,250 $ 4,265 0.00% n cnmrnndities $ 1,686 $ 599 9: 775 5 650 5 625 -19.3596
. ...C~7-.-,-cr-nT.-.?r-.11L .>-*r-.-Ir--n'-..---?----!.~ .*:: . . -,c : -' ' , , ...... i. P.ERS~~~~~~~,~~~~~~EE!.~~,,-~.,,,,, . , . : . : . , ., ,, .. , . :..: ,. .-. , . . 9 . ;..t . . ".20,312~0~ ,:. ,'2O02;20@3 :-:. .2003Q004 .... :S'n..LAFy ..: ! .....;...... -. ..-A:, , .' . - ... : , . s.:..'i , .lyc,~l&?,L'- . .;,,ACFW'P;L: ' ,:;: P,RRDP.OSEB RANGE- ,.. , POSITION I Finance Director Administrative SecretarylFinance
The Finance Director is responsible for the operation of the City's Finance Department and purchasing funtilon, investment Of all City funds, advises the City Manager on financial matters and performs related duties, inciuding assisting In preparation of the City's annual budget and updating of the five year Capital Improvement Program. GENERAL ACCOUNTING
Personnel Services $ 133,050 $ 110,627 $ 100,314 $ 92,500 $ 90.345 -9.94% Contractual Services $ 52,045 $ 55,256 $ 57,100 $ 52,000 $ 53,000 -7.1 8% Commodities $ 3,418 $ 3,960 $ 2,250 $ 2,700 $ 2,250 0.00% Capital Equipment $ 3,986 $ - $ - $ - 8 Capital Improvement $ - $ - $ - $ - $
TOTAL $ 292,499 $ 169,843 $ 159,664 $ 147,200 $ 145,595 -8.81 %
General Fund $ 192,499 $ 169,843 $ 159.664 $ 147,200 $ 145,595
i
POSITION
Accounting Clerk I 1 0 Accounting Cierk-Part Time 2 2 3 12.75 - 14.13 City Treasurer 1 1 0 Accounting intern 0 0 0
The Accounting Departmentis responsiblefor the City's payroll, accounts payable, accounts receivable, posting fine collection, periorms related activities. The Accounting Supervisor is also responsible for overseeing preparation of the City's Comprehensive Annual Financiai Report. u"d,","iUTER OPERATIONS
-$.;...... ~o.,.-.r n..rl-.,w;.7.Y j.,,s+-X I.. $7 ?w.-"T--..".. ,,<-~---=*--.~! ... ..-- ..,...--. rr..,....i >.< *-...... * .a1,,%.- ...... 2, ...... ,.. ,.... . ,i ...- ..,...... ;,;, ,, ...... ?: ...... ,, r;,.EXpENDITWRE.----.-.----.-.- DETAIL 1.1 . , ,,, , ..' . .! .... i:'1~&03,Z002;~.i:: 12~~@002:..,, . ~.200~jO~~.:,i.:.~002.2003,.' if . ;200$3002 ' ;, :PERCENT: . . E'!,~~~~,w&~~L$;.',-;R~a~~p..- &,'. . ;~.WDGET;.'.-.L.--..- - .:.EST;I~VA~D~ .' . ' BUDGET CHRNGE:'.----.,-
personnei Servlcas $ 51,590 5 54,822 $: 116,999 5 117,000 $ 130,258 1 1.33% Contractual Sawices $ 4,206 $ 798 5 3,905 $ 5,000 $ 11.470 193.73% commodities 5 615 $ 455 $ 600 $ 1,500 $ 9,150 1425.00% Capital Equipment $: - $ 2.119 $ - $ - 5 n Capital Improvement $ - $ - $ - $ - $
n General Fund $ 56,411 $ 58,194 $ 121,504 $ 123,500 $ 150,878
11 Information Sewices Manager information Services Technician
The informationSe~icesManager is responsible for administrationof the City's computer system. Activities include advising individuai 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 LBABlh1TY
Personnel Services Contractual Services $ 95,268 $ 104,038 $ 105.000$ 127,400 $ 107,000 1.90% Commodities Capital Equipment Capital Improvement
General Fund $ 952,628 $ 104,038 $ 105,000$ 117,400 $ 107,000
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIViTY.
This account.reflects the cost of toe iiability insurance premiums which are not prorated to individual accounts within the General Fund. :2'6iSELSED €iNDN LICENSED VEHICLES 1
personnel Services ll contractual Services Li commodities Capital Equipment n Capital Improvement U TOTAL
General Fund $ 18,659 $ 25,154 $ 22,000 $ 15,000 $ 25,000
.~ ~~ ~~~.. ~ .. . . ~ ~~ ~ .~~. . ~
..
POSITION I
This account reflects the mst of vehicle and equipment insurance premiums which are not prorated to individual accounts within the I I General Fund. GENERAL BUILDING &. CONTENT
Personnel Services Contraciual Sewices $ 13,200 $ 13,200 $ 18,000 $ 25.000 $ 16,000 0.00% Commodities Capital Equipment Capital Improvement
TOTAL 0 13,200 $ 13,200 $ 16,000 $ 25,000 $ 16,000 0.00%
General Fund $ 13,200 $ 23,200 $ 16,000 $ 25,000 $ 16.000
-.-< ~@ERS$.?J@XIE~H@~ZJBJIL -
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
This account reflecis the cost of buiiding and contents insurance premiums which are not prorated to individual accounts within the General Fund. LJ POLICY & ADMlNlSTRATlOM CONTINGENCY
Personnel Services $ - $ 10,000 5 10.000 0.00%
Capital Equipment Capital improvement - $ I0,OOO O.OD% ' TOTAL $ - $ - 5 10,DOD $
- General Fund $ 10,000 $ 10,000
1 . POSITION c, /IJ NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
i] 1- provides funds for unexpected, unbudgeted expenses which are necessaly to continue the unintempted operation of City government. This account covers the Policy and Administration program of ihe General Fund.
0 SPECIAL REVENUE FUNDS
ROAD USE TAX FUND
The Road Use Tax Fund accounts for all revenues received from .the State of Iowa from gasoline taxes, license fees, and weight taxes These hdr are distributed lo the City on a per capita basis. For fiscal year 2003-2004 the estimated per capita distribution is $80.50. Road Use Tax dollars are used to fund the comtruction, recomtruction, and maintenance of public streets. Besides routine maintenance, covered expenses include traffic control, snow and ice removal, n storm sewer and public lighting activities. ROAD USE TAX FUND FUND BALANCE SUMMARY
BEGINNING BALANCE JULY 1 $ 508,565 $ (42,857) $ 8,962 $ (34,463) $ 93,230
Revenues $ 2,163,167 $ 2,172,200 $ 2,085,298 $ 2,085,298 $ 2,160,540
Transfers In $ - $ - $ - $ - $ -
TOTAL AVAILABLE 5 2,671,732 $ 2,129,343 $ 2,094,260 $ 2,050,835 $ 2,253,770
Expenditures $ 1,795,286 $ 1,688,917 $ 1,627,583 $ 1,526,825 $ 1,688,688
Transfer Out $ 919,303 $ 474,889 $ 430,780 $ 430,780 $ 434,752
ENDING BALANCE JUNE 30 $ (42,857) $ (34,463) $ 35,897 $ 93,230 $ 130,330
INCREASE(DECREASE) IN FUND BALANCE $ (551,422) $ 8,394 $ 26,935 $ 127,693 $ 37,100 ROAD USE TAX REVENUE DETAIL SUMMARY
STATE SHARED ROADUSETAX $ 2,163,167 $ 2,172,200 $ 2,085.298 $ 2,085,298 $ 2,160,540
REVENUE USE OF PROPERTY Interest Reimbursement of Expen!
TOTALROADUSETAX $ 2,163,167 $ 2,172,200 $ 2,085,298 $ 2,085,298 $ 2,160,540 ROAD USE TA)( STREET MAINTENANCE
Personnel Sewices $ 814,456 $ 818,223 $ 855,893 $ 850,000 $ 869,819 1.63% Contractual Servioes $ 307,703 $ 308,461 $ 242,000$ 240,000 $ 213,900 -11.61% Commodifies $ 146.042 $ 169,782 $ 157,300 $ 150,000 5 152,800 -2.86% Capital Equipment $ 131,097 $ 35,193 $ 83,000 $ 83,000 5 178,250 114.76% Capital improvement
TOTAL $ 2,399,298 $ 1,331,659 $ 1,338,193 $ 1,323,000 $ 1,414,769 5.72%
Road Use Tax $ 1,399,298 $ 1,331,659 $ 1,338,193 $ 1,323,000 $ 1,414,769
POSITION
Computer Specialist I1 1 I 1 28,044 - 31,236 StreetlSewer Maintenance Worker 13 13 13 30.629 - 34,407 Clerk Typist 1 I I 23,801 -26,094 Transportation Superintendent 1 1 1 40.999 - 60,363 Temporary Laborer 2 2 1 9.50 Part Time Laborer 1 1 1 11.06
. ,tha*;&;KBTTf$y-R2, * ;" " * , @";'*-#:$ The Street Maintenance account reflects the cost of routine maintenance of the Citv's street svstern. Wok ~erformedincludes oothole patching, crack sealing, seaicoating, street cleaning and minor overiay projects. ?he City has approximaiely 145 miles of stiaets to maintain. 'SNOW REMBVAL
[100,-2100-2104
Personnel Services $ 56,620 $ 21,389 $ 48,990 $ 30,000 $ 48,419 -1.17% Contraciual Services $ 43,277 $ 60,424 $ 34,500 $ 20,000 $ 35,000 1.45% n commodities $ 109,973 $ 74,803 5 69.000 5 25,000 $ 69,000 0.00% Capital Equipment $ 14,937 $ 14,992 $ 16,500 5 16,500 $ 6,000 -63.64% il Capital Improvement TOTAL $ 226,807 $ 171,608 $ 168,990 $ 91,500 $ 158,479 -6.26%
Road UseTa~ $ 226,807 $ 171,608 $ 168,990 $ 91,500 $ 158,419
POSITION I I 1.1 NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
This account reflects the cost of removing snow and ice from the City's streets. The personnel costs reflects overtime paid to the streei I I workers budgeted under Street Malntenance. Other caQ include ice removal materiais, equiprnenlrepal, and the hiring of contractors I when necessaw ROAD USE TAX STORM SEWER
Personnel Services $ - $ 1,998 $ - $ 250 5 Contractual Sewices $ 698 $ 2,917 $ 100 $ 2,000 $ 100 0.00% Commodities $ 3.553 $ 16,109 $ 16,500 $ 16,000 $ 16,500 0.00% Capital Equipment $ 19.688 $ Capital improvement
TOTAL $ 23,939 $ 21,024 $ 16,600 $ 17,250 $ 16,600 0.00%
Road Use Tax $ 23,939 $ 21,024 $ 16,600 $ 17,250 $ 16,600
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
This account reflects the cost of maintaining the City's storm sewer system to assure proper drainage from the City's streets. This reflects only the cost of materials and equipment maintenance, personnel involved are budgeted under Street Maintenance and Sanitary Sewer Maintenance. 275 Personnel Services $ 414 $ 302 $ $ 5,929 $ 6,103 $ 4,000 4,000 $ 5.000 25.00% Contractual Services 5 4.58% 1 Commodities $ 32.340 $ 37.290 $ 28,400 $ 28,000 5 29,700 Capital Equipment $ 2,497 $ 4,500 $ - $ - $ 7 Capital Improvement $ - 5 J TOTAL
Road Use Tax $ 41,180 $ 48,195 $ 32,400 $ 32,275 $ 34.700 0
The Tramc Department is responsible for the placement of street signs and the painting of trafiic marldngs on City streets to assure the 1 I flow of traffic in a safe, efficient manner, Costs reflected here are for materiais and repairs, the personnel costs are reflected in the Street [J Maintenance & Operation account. ROAD USE TAX TRAFFIC SIGNALS
Personnel Services Contractual Services $ 61,293 $ 65,514 $ 60,800 $ 49.000 $ 55,900 -8.06% Commodities $ 8,474 $ 10.656 $ 10,600 $ 10,OW $ 8,300 -21.70% Capital Equipment $ 34.295 $ 40,261 $ - $ 3,800 $ Capital Improvement $ - $
TOTAL $ 104,062 $ 116,431 $ 71,400 6 62,800 $ 64,200 -10.08%
Road Use Tax $ 104,062 $ 116.431 $ 71.400 $ 62,800 $ 64,200
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
This account reflects the expense for operating and maintaininn the Citv's traffic signals to adeouateiv control the flow of traffic at maior street intersections. Costs reflect materiais,repairs, electric-costs, and the cost of work perior&ed by the Property ~aintenance Department, and internal service operation. SPECIAL REVENUE FUNDS
The Recreation Fund was established to account for expenses of the recreation coordinator and the Burlington Municipal Band. The recreation coordinator worlcs with the Ciw's youth committee, as well as other community organizations, to provide programs for the community's younger citizens. The Burlington Muuicipal Band performs Sunday evening concerts in Crapo Park during the summer months, as well as appearing in parades and annual Memorial Day services.
Funding sources for the fund include fourth floor rental f?om the auditorium, sponsorships for the band, and cbarges for events.
~ .- .. . ~~ . ... . ~~ ~ ~... .~ . , , RECREATION
FUND BALANCE SUMMARY
BEGINNING BALANCE JULY 1 $ (86,000) $ (82,325) $ (72,701) $ (1't3,685) $ (106,270)
Revenues $ 31,962 $ 12,124 $ 50,128 $ 10,650 $ 26,950
Transfers In $ 114,057 $ 90,305 $ 90,465 $ 90,465 $ 90,292
Total Available $ 60,019 $ 21,104 $ 67,892 $ (12,570) $ 10,972
Expenditures $ 141,344 $ 134,789 $ 140,593 $ 93,700 $ 117,242
Transfer Out $ - $ - $ - $ - $ -
ENDING BALANCE JUNE 30 $ (81,325) $ (113,685) $ (72,701) $ (106,270) $ (106,270)
INCREASE(DECREASE) IN FUND BALANCE $ 4,675 $ (32,360) $ - $ 7,415 $ - RECREATION FUND
REVENUE DETAIL SUMMARY
Charges $ 3,959 $ 3,120 $ - $ - $ - Concessions $ 300 $ - $ - $ 150 5 150 Fines $ 3,885 $ 3,719 $ 4,000 $ 4,000 $ 4,000 Grants $ - $ - 5 39,600 $ - $ 16,300 Miscellaneous $ 23,818 $ 5,285 $ 6,528 $ 6,500 $ 6,500 Land &Building Rental $ - 5 - $ - $ - $ -
TOTAL RECREATION FUND $ 146,019 $ 102,429 $ 140,593 $ 101,115 $ 117,242 RECREATION FUND RECREATION
Personnel Services $ 51.154 $ 32,707 $ 47,963 $ 47,950 $ 59,455 23.96% Contractual Services $ 3,706 $ 1.286 5 2,100 $ 1,500 $ 2.500 19.05% Cornmoditis $ 8 $ 90 5 1,350 $ 1,200 $ 1,050 -22.22% Capital Equipment Capital Improvement
TOTAL $ 54,868 $ 34,083 $ 51,413 $ 50,650 $ 63,005 22.55%
Donations Transfers in
Youth Coordinator 1 1 I 31,092 - 45,624
--....- .-*., -----.--: 7-c,-7....----,...-,- --- , ,, 2. .-~m?~-'~~-v-c*3:. : .< ?,u,#cx,QN+.,, m:;;y;7y;T;;yT. ,,; :y!~-.~-T:---m~"-....---* .. ...,. . .! , : .. , ," , L. ,: ... : ,, .. --..L,a--.d+sA ~~.~~~:~~&.A:,>.,~..~~&:~~~. ..,: .. ,A:----,>-..,*...... , s&;,& "-&.L.,aL" -2:,2,L;-2-
RECREATION FUND 'RECREATIONAL ACTlVInES
-.- ....- .--.- -. . -- --.,...,..,.-. ..**.,<., ..",.;.-. .r.,. " T*,-.,:fl..T,~," ,wv,F. ~.-,y.y.f.~.;-.*.w. 5 *: ::.,, ,,, ..,..,..<.. .:*>..--~".'v"?*-,., ...... I.. . .. I~XP.ENDITN~E:D'E~AI~~~.~.. , . , , ! : F.. ...,.. ... -:; .,.,:...... - . . , .. ., . . . . <. ,: ., .- :;:& -'+.' ....L.. ;,.,,..:.,. ,. .., > :. - _. ...., . . ,nooo;zo~~t~~,,~,:...~~b~~oo2~:;:~..,;200rti$oj.~':. '::2002$2003;: ., i 2003-:zoo4':'. PERCENT !I r------f . ' ,,. ". . : -' ,;, . .$j,$,j&g??"'^' ..EgTl*+&,,D ; .':,.BW~ET.. . , (-HP;PGE ;_..AC1ui4L. ,i:.!:c AkT ---. .. . , ,., . .-- .L-..+b...--. L-.--I-L
Personnel Services 9; 22,465 $ 2,089 $ 32,000 $ 4.500 $ 13,150 -58.91% Contractual Services $ 630 $ - $ 1,300 $ 100 $ 1.300 n Commodities $ 766 $ 103 $ 6.300 $ 500 $ 1,850 -70.63% Capital Equipment n Capital improvement 1 Ll TOTAL $ 23,861 $ 2,192 $ 39,600 $ 5,100 $ 16,300 -58.84% i
$ 20,000 5 - $ 39,600 $ - $ Charges for Services $ 3.743 $ 3,120 $ 5,100 5 16,300 Transfers in $ 118 $ $ -
$ 23,861 $ 3,120 $ 38,600 $ 5,100 $ 16,300
1 ' -..,. r-y7-. ------7-- --?."-??-- : , L~,P,ER~QNWE(I'S- :.,:..h...,..!.....,:b:.$-;.. .,, '..C,(:: ...... -. .-. . ., .. , . - -. .* .;:2PR3;200.$ , .I ". . :S?&+RY 1. :-._._:.., . : ... > ., P.R&os~:?,!(. <>,WI~JGE?2,; ,'..;':;?.,.;:: ,z;:';i: , - POSITION LI Recreation Aid Referee I I
r---FUNC~~QN~:.'"~ :!;;$" "jTP',-7-7T- T-..--Y. ...;- . . . --,----7-7--,*-. . , . , .. . . . , ,v:~-~.-T-,.,~~-~PT--...... , . . , , ,.-v-. . ,-7.7. ,. ,.,~:,:-rr~~~~ ..,-, ---- ~~.'..-~>~~~.~.~2-~~.~~~L~~?.&A~.~.,-'~.:.~~~~~:L.-,Ld.L"-..:- .>., ,LLLL.L --.,---- ~L.,~~~~~:.zli-~~~~ Rec.ear.onal kcuvlies ref,ecls lie cost ol :nese actlv'l es ~ndercon:ro. 0' tne Yo~thCoo:d:na~o*. I"c.Jo~C are saie nign: oJ1, summer I L] recreation programs, in-line hocltey league, etc. RECREATION FUND YOUTH CENTER OPEFe4TiQMS
Personnel Services $ 23,347 $ 23,699 $ 22,997 $ 15,000 $ 16,137 -29.83% Contractual Sewices $ 19,726 $ 41,997 $ 8.483 $ 7,500 $ 8,350 Commodities $ 7,476 $ 19,849 $ 8,650 $ 6,000 $ 4,000 -53.76% Capital Equipment $ - $ Capital Improvement
TOTAL $ 50,549 $ 85,545 5 40,130 $ 28,500 $ 28,487 -29.01 %
Grants Fines $ 3,686 $ 3,719 $ 4,000 $ 4,000 $ 4,000 Concessions $ 299 $ 446 $ - $ - $ Charges $ 920 $ 2,080 $ - $ - $ Transfers In $ 45,444 $ 79,300 $ , 36,130 $ 24,500 $ 24,487
Total $ 50,549 $ 85.545 $ 40,130 $ 28,500 5 28,487
POSITION
Recreation Aid 3 3 1 6.1 0 - 8.25
The Youth Center Operations reflect the cost of operation of the J-Street Youth Center. The Center, located on Jefferson Street, was openedfor middle and high school youth in early 1999. The Center offers a safe, healthy environmentfor youth to gatherwith friends and play pool, video games, watch movies, surf the internet or study. In addition, speclal activities such as pizza parties and dances are also included. 1~","~~~/IL BAND
Personnel Sewices $ 11,646 $ 12.589 $ 9,450 $ 9,450 $ 9,450 0 $ 420 $ 380 $
Capital Equipment Capital improvement
TOTAL $ 12,066 $ 12,969 $ 9,450 $ 9,450 5 9,450 0
Sponsorship Transfers In Donations
U 'OTAL
NO PERSONNEL ASSIGNED TO THIS ACTIVITY
The Municipal Band performs weeidy concerts in Crapo Park during the summer months, as well as appearing in parades and performing at the annual Memorial Day services. The band, a iong 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 periormances, naw music and instrument repair. SPECIAL REVENUE FUNDS
The Bridge Fund for the City was originally an enterprise fund established to account for the operation of the City owned MacArthur Bridge. With the opening of the new Great River Bridge and demolition of MacArthur Bridge, the Bridge Fud. is now a Specid Revenue fund to account for the rema-g fund balance, the cost of maintaining the decorative lighting on the new bridge, and revenues and expenses related to the aunual Great River Bridge RudWalk. The Great River Bridge RudWalk is a fund raiser for not-for-profit agencies formerly funded &om the General Fund. BRIDGE FUND
FUND BALANCE SUMMARY
[I BEGINNINGBALANCE JULY I $ 63,528 $ 62,211 $ 71.090 $ 56,238 $ 54,888
,Revenues $ 12,586 $ 8,157 $ 8,700 $ 8,250 $ 8,700
(1 Total Available
Expenditures $ 13,903 $ 14,130 $ 8,200 $ 9,600 $ 8,200
Transfer Out $ - $ -- $ - $ - $ - 1 ENDING BALANCE JUNE 30 $ 62,211 $ 56,238 Z38 71.590 $ 54,888 $ 55,388 I 1 INCREASE(DECREASE) 1 b IN FUND BALANCE $ (1,317) $ (5,973) $ 500 $ (1,350) $ 500 BRIDGE FUND
REVENUE DETAIL SUMMAW
REVENUE USE OF PROPERTY Interest $ 544 $ 470 $ 1,200 $ 750 $ 1,200
Miscellaneous $ 12,042 $ 7,687 $ 7,500 $ 7,500 $ 7,500
TOTAL BRIDGE FUND $ 12,586 $ 8,157 $ 8,700 $ 8,250 $ 8,700 RIDGE (BRIDGE MAINTENANCE & OPER4TlON
Personnel Services $ 13,903 14,130 $ 8,200 8.200 8,200 0.00% Contractual Sewice 5 5 5 [I Commodities $ - 9; - $ - 8 1,400 $ Capitai Equipment 9; - $ - $ - $ - $ n Capital Improvement $ - $ L1 TOTAL
fl pn-st Income Donations Reimbursement of Expenses
L1 POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
Currently the Bridge Fund reflects tho cost incurred to pay for the decorative lighting on the lvlississlppi River Bridge. When the balance ol funds in the Bridge Fund were translerred to the state in Rscai year 1994-95the state allowed the City to keep some funds to Utilize the interest to ppa the lighting cost. The 1995-96 column also reflects the first annual City sponsored Bridge Run/Walt to raise funds for' I..! those outside agencies originally funded out of tlie General Fund. HOTELMOTEL TAX FUND
The Hotel/Motel Tax Fund accounts for the receipt and expenditure of the seven percent (7%) tax imposed on the rental of hotel or motel rooms within the city limits. By law the tax is receipted into the General Fund an21 then transferred to the HoteYMotel Tax Fund. By City Council resolution the first $220,000 of receipts &om the tax is apportioned to seven different activities, the next $40,000 is transferred back to the General Fund to fund operation of the Pofi of Bmlington 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/TourismBureau, an operation of the Chamber of Commerce.
2. Auditorium Improvements - 13.5%. Funds capital improvement projects at Burlington Memorial Auditorium.
3. Riverhont Improvements - 17%. Funds capital improvements to Burlington's riverkont 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 my 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. HOTEUMOTEL TAX FUND FUND BALANCE SUMMARY
Revenues $ 11,346 $ 55,550 $ 11,200 $ 11.200 $ 11,200
Transfers in $ 293,304 $ 333,400 $ 325,000 $ 325,000 $ 325,000
n Expenditures $ 215,311 $ 304,459 $ 172,DBD $ 286,360 $ 220,180 U Transfer Out $ 162,336 $ 60,000 $ 97,000 $ 97,000 $ 135,000
[I ENDINGBALANCE JUNE30 $ (25,499 $ 149.990 $ 326,439 $ 101,830 $ 81.850
1 INCREASE(DECREASE) IN FUND BALANCE $ (72,997) $ 24,491 $ 67,120 $ (47,160) $ (18,980) i i REVENUE DETAIL SUMMARY
REVENUE USE OF PROPERTY Interest $ 1,346 $ 792 $ 1,200 $ 1,200 $ 1,200
Miscellaneous $ 10,000 $ 54,758 $ 10,000 $ 10,000 $ 10,000
Transfers In $ 293,304 $ 333,400 $ 325,000 $ 325,000 $ 325,000
TOTAL HOTEUMOTEL TAX FUND $ 304,650 $ 388,950 $ 336,200 $ 336,200 $ 336,200 MOTEUNlOTEL TAX FISCAL YEAR 2003-04
/qDGETED REVENUE 2003-2004
kdiei,~~te~ ax Interest Income r7
FUNDS AVAILABLE $472,354 $178,300
DGETED MPENDITUWS 2003-2004 .. qontract Chamber of Commerce Operate Welcome Center priington Baseball Association 1rt Guild Southeast Iowa Symphony ool Vacuum if rapo Sidewalk Riverfront uditorlum Roof rena Do~r rCAuditorium Tables Port Tuckpointing fI L.1 TOTAL EXPENDITURES $281,660 $178,300 HOTEUMOTEL HQHELlMObEL TAX FUND
Convention &Tourism $ 147,065 $ 159,423 $ 136,800 $ 136,800 $ 136,800 0.00% Auditorium $ - $ 34,726 $ - $ - $ 21,300 Riverironi improvement $ 7,139 $ 16.551 $ - $ - $ 15,WO Parks Recreation $ 4,400 $ 436 $ - $ 70,000 $ 11,800 Arts & Cultural Assistance $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 15,000 0.00% Special Projects $ 9,333 $ 5,385 $ - $ 12,560 $ Community Field $ 32.374 $ 72,936 $ 20,280 $ 52,000 $ 20,280 0.00%
TOTAL $ 215,311 $ 304,459 $ 172,080 $ 286,360 $ 220,180 27.95%
Transfers In Interest Miscellaneous
TOTAL
-- --p-?-;:3.T?lp,F"?Y. La*.;WE@$?J@@?GM ...&&&>.:e .'.: .i. <: C,?,,.?..;,:,$:>L...~*~~~$ !,i,".y&+,?<) :.,..,$ ,";: ;:p&* ,w$N~~&+"~ POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY
The H3relIMotel Tax Fnd is i spcc:al rsven-e fund acco~ntingfor the appropriation of Ho:el/Uorel Tex -ece1vedby rbe C:ty. Tne [ax in tne amount of 7%. is co.lected by ine Stara of Iowa and paid ro the 21ty on a 3-arter.~bajis. 3y la,*/, tne tax is receioted ro tne Genera. Fund and then transferred to the HoteiIMotel Tax Fund. By law 50% of the proceeds can be used for General Fund p;rposes, but by City Council action 100% of the proceeds are being used for tourism related and recreational purposes. SPECIAL REVENUE FUNDS
EQ~PMENTREPLACEMENT FUND
The Equipment Replacement Fund was established in an attempt to accumulate funds to assist in the purchase of large vehicles and equipment such as fire truclcs, busses, etc. Revenues from the fund are from interest earned on the fund balance, any grants received to assist in fund'ig 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 I $ 17,708 $ 17,869 $ 4,019 $ 4,101 $ 4,101
Revenues $ 161 $ 82 $ - $ - $ -
Transfers In $ - $ - $ - $ - $ -
Total Available $ 17,869 $ 17,951 $ 4,019 $ 4,101 $ 4,101
Expenditures $ - $ 13,850 $ - $ - $ -
Transfer Out $ - $ - $ - $ - $ -
ENDING BALANCE JUNE 30 $ 17,869 $ 4,101 $ 4,019 $ 4,101 $ 4,101
INCREASE(DECREASE) IN FUND BALANCE $ 161 $ (13,768) $ - $ - $ EQUIPMENT REPLACEMENT FUND REVENUE DETAIL SUMMAW
- GRANTS $ - $ - 5
1 REVENUE USE OF PROPERN 82 $ Interest 5 161 5
L1! Miscellaneous
LY TOTAL EQUIPMENT $ 82 $ $ - REPLACEMENT FUND $ 161 $ - EQUiPMENT REPLACEMENT EQUIPMENT REPLACEMENT
Personnel Services $ - $ Contractual Services $ Commodities $ Capital Equipment Capital lmpmvement $ 13,850
TOTAL b - $ 13,850 $ - $ - $
POSITION
NO PERSONNEL ASSIGNED TO THiS ACTIVN.
~p~yfi~~~~~&~,- The Equipment Replacement Fund was established in an attempt to accumulate funds 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 equipmeni 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 City based on a formula including all jurisdictions imposing the tax withi6 the county. The City of Burlington's sales tax revenues are allocated fifty percent (50%) to direct property tax relief, with the balance being used to fund six 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 kom the Sales Tax Fund 6EL'I. $ 298'181. $ (OLE'SOZ) $ SOI.'ESS $ SLELLOO'L $ OE 3Nflr 33N'dlVB 9NlaN3
PZL'OSL'E $ ZPZ'L8S'E $ ZPZ'L89'E $ ZPZ'SSP'E $ 996'P06'E $ $no.ra$sueq
000'0~ $ 000~~8 $ 000'0~ $ 000'~9 $ 000'0~ $ sa~ngpuadq SALES TAX FUND
REVENUE DETAIL SUMMARY
NON PROPERTY TAX REVENUE [I $ 3,074,105 $ 3,089,753 $ 3.150.0W $ 3.103.000 $ 3.D00.000 Local Option Sales Tax n
SALES TAX SALES TAX n'
I ~l.-..---.--.-.- "a .v.-;-.,>:p-yc'c'-n ., ,..7i-T"--"-7-n:?-.7.~~~1.~ !,"~~~,-::~.2*:.7*---~-C"N. I.' i. -1 (~~,plW,~~,SD~RtES,::! ...;,-:- .: 1 , .., .,:; ;..--.?. . . -...... , , . , ...... i:,'.,. . -&A,... . n Low1 Dptlon Sales Tax $ 50,000 $ 65.000 $ 40,000 $ 87,000 $ 40,000
' . . POSITION I! 11 NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
- The Sales Tax activity reflects the rnlscelianeous expenditure of local option sales tax proceeds not acwunted for in a specific activity. Expenditures include such things as contributions to other agencies, and capital outlays under $50.000 funded by sales tax SPECIAL REVENUE FUNDS
DOWNTOWN SS l3UND
The Downtown Self-supported Municipal Improvement District (SSMID) was established in 1996 to fund the operaiion of Downtown Partner's Inc. @PI). DPI is an independent, non-for- profit entity, whose purpose is to promote downtown Burlington. The SSMILI tax, in the amount of $3.00 per $1,000 of propem 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. SSMID FUND
FUND BALANCE SUMMARY
U BEGINNING BALANCEJULY.I $ 3,553 1 5,145 $ 6,787 $ 3,553 $ 3,569
D Total Available $ 71,997 $ 74,826 $ 69,703 $ 66,469 $ 68,187
Expenditures $ 66,852 $ 71,273 $ 62,917 $ 62,900 $ 62,917
1 ENDING BALANCE JUNE 30 $ 5,145 $ 3,553 $ 6,786 $ 3,569 $ 5,270
INCREASE(DECREASE) IN FUND BALANCE $ 1,592 $ (1,592) $ (1) $ 16 $ 1,701 REVENUE DETAIL SUMMARY
PROPERTY TAXES SSMlD Tax $ 68,444 $ 69,681 $ 62,916 $ 62,916 $ 64,618
TOTALDOWNTOWN SSMlD $ 68,444 $ 69,681 $ 62,916 $ 62,916 $ 64,618 ti TOTAL 0 rl
1. ... . POSITION I (1 ND PERSONNEL ASSIGNED TD THIS ACTIVITY.
i! This activity reflects the disbursement of the Downtown Self-supported Municipal improvement District Propelty Tax levy to Downtown Partner's . The $3.00 tax levy is levied on commercial proper?, in the downtown area and disbursed to DPI to promote downtown Burlington. Prior to July 1, 1996, the Airport Fund was an enterprise fund of the city. Effective July 1, 1996 the airport was transfened to the newly created Southeast Iowa Regional Avport Authority. As a result, the Airport Fundnow accounts for the receipt and disbursement of the Auport ~uthority 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
1 BEGINNING BALANCE JULY 1 I (29,9OI) $ (21,618) $ (29,382) $ (32,111) $ (32,109) $ 113,757 $ 653,528 $ 116,255 $ 116,255 $ 116,608
$ - $ - $ - $ - $ - 0 '~otalAvailable
Expenditures $ 113,494 $ 656,004 $ 116,255 $ 116,250 $ 116,255
,-,, ~ -~ ~~ . 1. . ~.~ Transfer Out $ - $ - $.~~
ENDING BALANCE JUNE 30 $ (29,638) $ (32,114) $ (29,382) $ (32,109) $ (31,756) ij INCREASE(DECREASE) IN FUND BALANCE $ 263 $ (2,476) $ - $ 5 $ 353 AIRPORT FUND
REVENUE DETAIL SUMMARY
PROPERTY TAXES $ 108,392 $ 110,541 $ 110,662 $ 110,662 $ 110,809 Proceeds Bond $ 537,030 Utility Taf $ 5,365 $ 5,417 $ 5,593 $ 5,593 $ 5,799 Miscellaneous $ 540 TOTAL AIRPORT $ 113,757 $ 653,528 $ 116,255 $ 116,255 $ 116,606 AIRPORT li AIRPORT FUND 0 2009-2900-2907
Personnel Services 0.00% Contractual Services $; 113,494 $ 656,004 $ 116,255 $ 116,250 $ 116.255 Commodities Capital Equipment Capital Improvement 0.00% TOTAL $ 113,494 $ 656,004 $ 116,255 $ 116,250 $ 116,255
Properiy Taxes $ 108,392 5 - $ 110,662$ 110,662$ 110,456 0 UtiK%yTax $ 5.365 $ - $ 5,593 $ 5,583 $ 5,799 Transfers In
. -Cll-"----'-?i -*----- ,,: , .; . . --~~-:?=>y,yyy-y::.,,<., :,.. :. :;y ..:..,:.;:.<, - P - ~p.~~s~~~prnu~+;.:~~~~~~~.y~~;;~+;g~;~..~, ,. ,.;%: :. ,, .., , L.z-.,*z.&;, ,*.y. ;?$~~:+i:,$jz$,~.aqP~~70~2[r..~. JDOZ?~OQ~~. :;L2~~3$~20a4.- : !~.-?s&&RY-::.::~. ?.:~.:&j'~, I:;..;, -.. ..,?.... ' : :.;;! . . . .,. , . E --.-- --.-- i' -._II__ ' .- j POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY. IJ
the Aviation Authority property tax levied by the City to support the Authority.
ENTERPRISE FUNDS
PARKING FUND
The Parlcing Fund for the City of Burlington accounts for all parking operations of the provided within the central business district. Parliing includes both on street and off street. Off street includes both metered and free lots. On skeet includes metered, as well as non-metered, but time limited areas. In the spring of 2000, Burlington Medical Center moved to a new facility outside of downtown. While this move will result in a loss of parlcing revenue, the full impact is unknown at this time. PARKING FUND FUND BALANCE SUMMARY
BEGINNING BALANCE JULY 1 $ (5,925) $ (45,450) $ (90,118) $ (86,863) $ (129,261)
Revenues $ 78,209 $ 62,608 $ 77,675 $ 80,700 $ 89,600
Transfers In $ - $ - $ - $ - $ -
Total Available $ 72,284 $ 17,158 $ (12,443) $ (6,163) $ (39,661)
Expenditures $ 97,252 $ 83,876 $ 67,881 $ 69,800 $ 108,743
Transfer Out $ 20,482 $ 20,145 $ 53,298 $ 53,298 $ 30,803
ENDING BALANCE JUNE 30 $ (45,450) $ (86,863) $ (133,622) $ (129,261) $ (179,207)
INCREASE(DECREAsE) IN FUND BALANCE $ (39,525) $ (41,413) $ (43,504) $ (42,398) $ (49,946) PARKiNG FUND REVENUE DETAIL SUMMARY
CHARGES FOR SERVICES
On Street Meters $ 9,915 $ 8,438 $ 10,000 $ 8,500 $ 10,000 Offstreet Meters $ 35,592 $ 24,363 $ 31,000 $ 27,000 $ 30,000 Hoods $ 585 $ 323 $ 1,000 $ 1,000 $ 1,000 Permits $ 192 $ 163 $ 75 $ 750 $ 500 Lot Rental $ - $ - $ - $ 11,800 $ 12,500 TOTAL CHARGES FOR SERVICES $ 46,284 5 33,287 $ 42,075 $ 49,050 $ 54,000
FINES ~. $ 31,923 $ 24,491 5 32,000 $ 28,500 $ 32,000 . ~~=-~~ ~ .~...... ~ ~ ~.~ ~~ . ~ ~ -~ ~. . - ~~ REVENUE USE OF PROPERTY Interest $ 2 $ - $ - $ - $ - lvliscellaneous $ - $ 4,830 $ 3,600 $ 3,150 $ 3,600 Bond Proceeds
TOTAL PARKING FUND $ 78,209 $ 62,608 $ 77,675 $ 80,700 $ 89,600 PARKING PARKING MAINTENANCE
.--.-. ,---.-. ->-: =~.-?,.=.-,T,r< ,.:,,< ,. . *:*-'.-.,~.7":rr*%T.-''."."T-.w"-%., .,. . . . . , . .,.?..-ncp.yn:~.:--.:.r EN..,-. hs. ,..mr~,= ., .,.. . - s . . . , . ...* . _ . ;.: ... ,. .. . ,....,..,... . .;.... . " .+r. : , . ,, -: .:<,-. . ~~$00,~20~~~~~~~~~001-~002~,,.,,<: ~2002.200~.~.2002%00~-'i~$::2003:20~~~:/~~.~~~~?- .,...* MX~A~C.: ,.,ACXU~L,L.i~E~W@~xLIL1~AiMii~~~~r~&@~&~~j~~N~~~ .--.
Personnel Services $ - $ - $ 11.644 $ - $ 300 Contraciuai Services $ 14.109 $ 9,511 $ 13,300 $ 7,500 $ 10,000 -24.81 % Commodities $ 740 $ 9,953 $ 3,300 $ 5,000 $ 4,300 30.30% Capital Equipment $ 6.500 $ - $ - $ 53,000 Capital improvement $ - $
TOTAL $ 14,849 $ 25,964 $ 28,244 $ 12,500 $ 671600 139.34%
Charges $ 14,849 $ 25,964 $ 28,244 $ 12,500 $ 67,600
POSITION
Part Time Meter Repair Person 1 1 1 14.13
The Parking Maintenanceadivitv reiiects the maintenance of the CiWs 500 uarkinu meters, as well as, the maintenance and liohtina oi the City's 13 downtown parking jots. The activity also includes the collection of coins iroi parking meters and honor boxes ilcated in certain lots. Personnel Services 5 70,604 $ 48,363 $ 35,187 $ 45,600 $ 36,243 Contractual Services $ 10.725 9; 8,889 5 3,750 $ 11,000 $ 4,200 12.00% Commodities $ 1,074 $ 660 $ 700 9; 700 $ 700 0.00% Cap!tal Equipment $ - $ $ Cap~talImprovement $ - $ - $ - $ - $ - U TOTAL $ 82,403 $ 57,912 $ 39,637 $ 57,300 $ 41,143 3.80%
Fines Miscellaneous
i.-.-~-.-c.--n"~~-"-*KK-,...... I.. ./ t' , % . .., ...... ' I .. r., I ...... i .,,, :S~:MR~:i ., .~: ... . ,..,. ?..".. :.? ;', :**k& , . ;, ., .; ..-:. .-, POSITION (I 1-1 Part Time Meter Repair Person 1 0 0 Parking Enforcement Attendant-PartTime 2 1 1 12.24
The Parking Maintenance activity reflects the maintenance of the City's 500 parldng meters, as weli as, the maintenance and lighting 0i 1 . the City's 13 downtown parldng lots. The activity aiso includes the collecrion of coins from parking meters and honor boxes located in iJ certainlois. SEWER FUND
The Swer 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 fund sewer revenue bonds to be sold to provide continual financing of the $13,000,000 stodsanitary sewer separation project currently being undertaken. The Capital Projects Fund reflects the fowth year of this multiple year program to correct deficiencies in the collection system, as well as to begin separation of the combined sanitary stom 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
fl BEGINNING BALANCE JULY I $ 4,919,675 $ 4,469,180 $ 3,162,817 $ 2,652,936 $ 1,795.2LZ $ 2,819,954 $ 2,893,345 $ 3,255,850 $ 3,097,061 $ 5,209,850 Revenues 0 Transfers In $ 16,014 $ 2,626 $ - $ - $ - 1 Total Available $ 7,755,643 $ 7,365,251 $ 6,418,667 $ 5,749,997 $ 7,005,094
$ 2,828,515 $ 3,640,740 $ 3,749,909 $ 3,511,235 $ 5,288,691 . .~ 0 ~ -~ -~~ . Transfer Out $ 457;848 $ 1,071,575 $ 443.518. $ 443,518 $ 449,159.. ~.
ENDING BALANCE JUNE30 $ 4,469,280 $ 2,652,836 $ 2,225,UD $ 1,795,244 5 1,267,241
INCREASE(DECRmSE) IN FUND BALANCE $ (450,395) $ (1,816,344) $ (937,577) $ (857,692) $ (528,000) SEWER FUND REVENUE DETAIL SUMMARY
CHARGES FOR SERVICES User Fees $ 2,485,292 $ 2,528,498 $ 2,750,000 $ 2,750,000 $ 2,825,000 Liquidwaste Hauling Fees $ 10,198 $ 10,139 $ 12,500 $ 10,711 $ 12,500 Laboratory Fees $ 12,887 $ 16,409 $ 14,000 $ 14,000 $ 14,000 Permits $ 6,750 $ 8,650 $ 6,850 $ 6.850 $ 6,850 Stormwater Fees $ 234,612 $ 232,344 $ 232,000 $ 232,000 $ 233,000
TOTAL CHARGES FOR SERVICES $ 2,749,739 $ 2,796,040 5 3,015,350 $ 3,013,561 $ 3,091,350
Sale of Long Term Debt $ 2,030,000 Miscellaneous $ 52.356 $ 13.906 $ 15.500 $ 12.500 $ 17.500 Interest $ 17;859 $ 83;399 $ 225;000 $ 71:000 $ 71;000 REVENUE USE OF PROPERTY Transfer In $ 16,014 $ 2,626
TOTAL SEWER FUND $ 2,835,968 $ 2,895,971 $ 3,255,850 5 3,097,061 $ 5,209,850 Personnel Sewices g; 109,138 $ 118,715 $ 124,526 722,500 $ 131,183 5% Contractual Sewices $ 67,996 $ 64,558 $ 68,375 $ 65,000 $ 70.025 2% commodities 5 359 $ 592 $ 500 $ 350 5 300 -40% 19,000 $ 13,100 Cavai Equipment $ - 5 - 5 19.700 5 ,Capttal Improvement U 214,608 0.71% TOTAL $ 177,493 $ 183,865 $ 213,101 $ 206,850 $
...... I POSITION
~j Wastewater Treatment Facility Administrator Secretary
The Wastewater Treatment Administration is responsibie for the operatton and maintenance of the C~ty'sWstewater Treatment Faciilty. il In addition, the administrator is responsible for the Solid Waste function. SEWER WASTEWATER TREATMENT OPEMTION
Personnel Sewices $ 873,104 $ 871.236 $ 931,558 $ 915,000 $ 983,136 5.54% Contractual Services $ 541,101 $ 495,431 $ 504.385 $ 500.000 $ 505,050 0.13% Cammodities $ 338,106 $ 292,849 $ 552,600 $ 400,000 $ 454,300 -17.79% Capital Equipment $ 98,056 $ 779,474 $ 614,450 $ 400,000 $ 2,210,650 259.78% Capital Improvement $ 140,000
TOTAL $ 1,850,367 $ 2,438,990 $ 2,602,993 $ 2,355,000 $ 4,153,136 59.55%
Permits $ 29,835 $ 8,650 $ 6,850 $ 6,850 $ 6,850 Sewer Fees $ 1,750,316 $ 2,798,839 $ 2,750,000 $ 2,750,000 $ 2,825,000 Interest $ 17,860 $ 28.624 $ 225,000 $ 71,000 $ 71,000 Miscellaneous $ 52,356 $ 2,456 $ 15,500 $ 12,500 '$ 17,500 Proceeds from Sale of Bonds $ - $ - $ - $ - $ 2,030,000
TOTAL $ 1,850,367 $ 2,838,569 $ 2,997,350 $ 2,840,350 $ 4,950,350
POSITION
Operator Laboratory Technician Maintenance Foreman M & 0 Mechanic Maintenance Mechanic Electrician Part Time Laboratory Technic~an Temporary Laborer Laborer ll Laboratory SupedPretreatment Coordinator
This account reflects the maintenance and operation of the City's Wastewater Treatment Facility. The facility, completed in 1982, provides secondary treatment of wastewater coliected by the City's combined storm and sanitary sewer system. SANETARY SEWER MAINTENANCE
Personnel Se~ices $ 230,248 5 254,928 $ 282,130 $ 282,000 $ 281,911 -0.08% Contractuai Services $ 27,835 5 87,655 $ 36,500 $ 36,000 $ 39,600 8.49% Commodities $ 44,342 $ 39,735 $ 53,800 $ 70,000 $ 48,000 -10.78% Capital Equipment $ 114.247$ 146,136$ 65,000 $ 65,000 $ 53,250 -18.08% r/ Capital Improvement ih TOTAL $ 416,672 $ 528,454 $ 437,430 $ 453,000 $ 422,761 -3.35%
0 Sewer Fees
-..- ----.-v.--9.-,F-.~~.T-~-v?m%T--..~~-~n..,-my-- , . ., ...... ;., . , ?y--'.T ' ' iWONN&S-US- .- , ' - - . . . .I...?. . ' ,. :(. . . . ,.! ...... ; . 9' ' . ,.. . . ,...... *. . . . ._:.. ;. - .-.-;-.20pl&jp:-...:..: ..':...... i&&20!~..+:;:.:.,. :'. ,no@,i~tirl:.,,. . .: SAL~%.:: :, . . ;: ;. . . ;-:, xcmr .%, : .p=s~~, . . ;: . . . .,. . - -L- . &A,- . . POSITION 1-1 Foreman Part lime Laborer StreeVSewer Maintenance Worker !i
WB 7uyrv3 'r~ :m.qm*,,n.*~*m*w~,m~v~~\~%m~~;~~-w~4#~q~~y~g ~u~~a~~~~~~~~~~~~j~@~~~~&~~~~~&&8&~&$&@~;~~&~;,&4g~~~~~~a$$~ui&~- ';:$&JJ The Sanitary Sewer Maintenance Department is responsible for maintenance of the City's sewer system. SEWER SEWER REVENUE BOND 9997
3001-3100-3108
Sewer Revenue Bond 1997 $ 103,598 $ 100,222 $ 101.773 $ 101,773 $ 103,013 1.22%
TOTAL
Sewer Fees $ 103,598 $ 100,222 $ 101.773 $ 101,773 $ 103,013
POSITION
NO PERSONNEL ASSIGNEDTO MIS ACTIVITY.
-.--..--.." ,-.-..-.-^--9-.-:ny.rr-T"-ri .=--..?m--. ~~z~&~$~~~$~~&~~ha~~~eL~2:,"<.i~'c~~;&;E25rx&2~~~~~<&~~,~~~~::.f;j 2~s;,;:;:~%!fn- Tne Sewcr Revenu? Bond 1097 accoJnt rsle-k tha annual cebt serv.ce (pr;nc:pal and .rterest) i3r lhe sewer *even;e mnc :sue solc in 1997. These bonds were sold to finance repairs, as well as, separation if the combined storm and sanitary sewers in targeted areas of the community. LI
SEWER 'SEWER REVENUE BOND 1998
-0.80% Sewer Revenue Bond 1998 $ 280.385 $ 278,905 $ 282,140 $ 282,140 5 279,878 0 TOTAL
Storm Water Mlky Fees $ 232.000 $ 232,000 5 232,000 Sewer Fees $ 260,385 $ 278,905 $ 50,140 $ 50,140 $ 47,875
TOTAL $ 280,385 $ 278,905 $ 282,140 $ 282.140 $ 279.878
POSITION I I il NO PERSONNEL ASSIGNED TO THIS ACTIVIT'Y
The Sewer Revenue Bond 1998 accounts for the annual payment of pdncipal and interest for the 1998 Sewer Revenue Bond issue. The bonds were sold to flnance a portion of the local share of a $13,000,000five year combined sewer separation pmjecl. The local share of the pmject is $6,000,000, with the 1998 Bond Issue providing $2,430,000 of that amount. SEWER SEWER REVENUE BOND 2001
Sewer Revenue Bond 2001 $ - $ 110.304 $ 112,472 $ 112,472 $ 115,295
TOTAL
I
Sewer Fees $ - $ 110,304 $ 112,472 $ 112,472 $ 115,295
LPESR.-.
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
The Sewer Revenue Bond 2001 accounts for the annual payment of principal and interest for the 2001 Sewer Revenue Bond issue. The bonds were sold to finance a portion of the iocal share of a $13,000,000five year combined sewer separation project. The iocal share of the project is $6,000,000, with the 2001 Bond Issue providing $1,160,000 of that amount. ENTERPRISE FlJ'I'JDS
,SOLDWASTE REANAGEMENT
The Solid Waste Management Fund accounts for expenses associated with the collection and LI disposal of solid waste from residential customers within the city limits of Burlington. Expenses also include amounts paid to the Regional Solid Waste Commission for recycling services. n Revenuer to iipd the operation come from the flat monthly fee paid by all aesidmtial, as well as the sale of irash collection tags. Under the bag and tag program each resident is allowed one uutagged container per week. Each additional container requires a $1.25 tag which can be purchased fi-om a variety of retailers throughout the community.
The City provides curbside pickup of solid waste on a weekly basis, while ihe Solid Waste Commission collects ~ecyclablesevery other week. In addition, the City provides twice a year, spring and fall, piclcup of larger items such as old appliances, furniture, etc. Property owners - may contract with private haulers for yard waste disposal or haul yard waste to the landfill free of 0 charge. SOLID WASTE MANAGEMENT FUND BALANCE SUMMARY
BEGINNING BALANCE JULY I $ 205,115 $ 2,015 $ 79,600 $ 29,341 $ (52,743)
Revenues $ 1,055,361 $ 1,175,098 $ 1,315,440 $ 1,179,360 $ 1,202,340
Transfers In $ - $ - $ - $ - $
Total Available $ 1,260,476 $ 1,177,113 $ 1,395,040 $ 1,208,701 $ 1,149,597
Expenditures $ 1,073,167 $ 977,899 $ 1,136,527 $ 1,091,000 $ 1,022,581
Transfer Out $ 185,294 $ 169,873 $ 170,444 $ 170,444 $ 171,259
ENDING BALANCE JUNE 30 $ 2,015 $ 29,341 $ 88,069 $ (52,743) $ (44,243)
INCREASE(DECREASE) IN FUND BALANCE $ (203,200) $ 27,326 $ 8,469 $ (82,084) $ 8,500 SOLID WASTE MANAGEMENT FUND - REVENUE 0 DETAIL SUMMARY
CHARGES FOR SERVICES o Refuse Coilection Fees $ 829,512 $ 935,743 $ 1,065,000 $ 1,048,000 $ 1,065,000 Dumpster Permits $ 1,470 $ 1,225 $ 1,340 $ 1,360 $ 1,400 Trash Tags $ 121,318 $ 124,737 $ 132,000 $ 126,000 $ 132,000 a TOTAL CHARGES FOR SERVICES $; 1,052,300 $ 1,061,705 $ 1,198,340 $ 1,175,360 $ 1,198,340 1 REVENUE USE OF PROPERTY Interest $ 2,828 $ 1,303 $ 2,500 $ 2,500 $ 2,500
[I Sale of Long Term Debt $ 112,000 $ 112,000 $ - $ u Transfers In $ - $ - $ SOLID WASTE MANAGEMENT SOLID WASTE MANAGEMENT
Personnel Services $ 372,905 $ 384.829 $ 407,984 $ 404,000 $ 439.031 7.61 % Contractual Services $ 563,338 $ 545,323 $ 586,943 $ 550,000 $ 552,850 -5.81 % Comrnodiies $ 25,895 S 25,253 $ 29,600 $ 25,000 $ 30,700 3.72% Capital Equipment $ 111,029 $ 22,494 $ 112,000 $ 112.000 $ Capital lmprovemsni
TOTAL $ 1,073,167 $ 977,899 $ 1,136,527 $ 1,091,000 $ 2,022,581 -10.03%
Fees 5 1,052,300 $ 1,061,703 $ 1,198,340 $ 1,175,360 $ 1,198,340 Interest $ 2.828 $ 1,303 $ 2,500 $ 2.500 $ 2,500 Miscellaneous $ 234 $ - $ 2,600 $ 1,500 $ 2,600 Bond Proceeds $ 112,091 $ 112,000 $
TOTAL $ 1,055,362 $ 1,175,097 $ 1,315,440 $ 1,179,360 $' 1,203,440
n:a,mp,Tn lrr-.-. ---, "n.-7; ,-.F:r.---r,;,- * ...----* --. K.. -,-. -,.., .(. .,, . -" .,,--::-?-.',S"--T -- , ...... : . . . ..-i, ... . .>. ..,;,- .. . -, . .. ', . :. :>..:A! . .~~~N~c~L~-~:~?.~~,,..* > ,,, +->.. :* :....,,:,. ,v. . ..:? . ...::.. .^ , . ... ' ...... *- <,j.:,;:;,:; <>:$ ;i!-l-"""'20<, 2002. ..": 20C;2.2003:.: ..;;...~DD~2D04, '.I"..S*l;didY.. ,:-.: ;.-) .<;:'.,' %- -.(.:, ",'..-,$.., . 2A$..~&~k<+~-Lj~!~F.~~f;gc$~zt,~~;~~,~p2DE6s~~~~~~~~ &N~E;:<: :,, ;,k'.,2-,,c,$ "a,.-. -. -.A---h-d..L* POSITION
Refuse Truck Driver Refuse Driver II Soiid Waste Foreman
The Soiid Waste Management Fund is an enterprise fund of the City. Solid Waste encompasses the colieciion and disposal of solid waste from residential orooerties within the Citv, as well as oavment made to the Reaionai Solid Waste Commission for the curbside pickup of recyciabies. bl/dwaste is picked udfrom appraxihaky 11,000 househoid&n a weekly basis and transported to the iandfiil operated by the Soiid Waste Commission. ENTERPRISE FUNDS
GOLF COURSE FUND
Fht WsMunicipal Golf Course is a City owned and opera* 18 hole course located north of 1 the city limits. The course is open from early April to early December each year and generates 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 financed with a $1.00 per round surcharge. FLINT HILLS GOLF COURSE
FUND BALANCE SUMMARY
BEGINNING BALANCE JULY 1 $ 71,633 $ (41,815) $ (31,593) $ (257,882) $ (306,635)
Revenues $ 424,798 $ 302,452 $ 501,500 $ 459,900 $ 475,000
Transfers In $ - $ - $ - $ - $ -
Total Available $ 496,431 $ 260,637 $ 469,907 $ 202,018 $ ?68,365
Expenditures $ 487,852 $ 469,382 $ 452,424 $ 459,525 $ 441,715
Transfer Out $ 50,394 $ 49,137 $ 49,128 $ 49,128 $ 26,000
ENDING BALANCE JUNE30 $ (41,815) $ (257,882) $ (31,645) $ (306,635) $ (299,350)
INCREASE(DECREASE) IN FUND BALANCE $ (113,448) $ (216,067) $ (52) $ (48,753) $ 7,285 FLbNT MILLS GOLF COURSE FUND REVENUE DETAIL SUMMARY
Season Passes $ 58,739 $ 30,982 $ 67,000 $ 56,500 $ 60,000 Green Fees $ 134,979 $ 97,336 $ 165,000 $ 155,000 $ 160,000 Concessions $ 63,967 $ 46,633 $ 79,500 $ 75,600 $ 75,ODO Carl & Rental $ 109,237 $ 80,743 $ 125,000 $ 115,100 $ 120,000 Pro Shop Sales $ 33,639 $ 23,865 $ 33,500 $ 29,500 $ 33,500 irrigation Surcharge $ 23,560 $ 18,503 $ 30,000 $ 26,700 $ 25,000
TOTAL CHARGES FOR SERVICES $ 424,141 $ 298,062 $ 500,ODO $ 458,400 $ 473,500
REVENUE USE OF PROPERTY Interest $ 462 $ - $ - $ - $ - M~scellaneous $ 195 $ 4,390 $ 1,500 $ 1,500 $ 1,500
TOTAL FLINT HILLS GOLF ii COURSE FUND $ 424,798 $ 302,452 $ 501,500 $ 459,900 $ 475,000 [I [I L! !I U Li
L'1 FLINT HILLS GOLF COURSE FLINT HILLS GOLF CBUilSE
Personnel Services $ 239,808 $ 243,858 $ 202,024 $ 230,000 $ 209.195 3.55% Contractual Services $ 72.316 $ 81,856 $ 89,700 $ 83.000 $ 87,820 -2.10% Commodities $ 111.884 $ 111,007 $ 145,200 $ 130,000 $ 138,700 -4.48% Capital Equipment $ 63,844 $ 32,661 $ 15,500 $ 16,525 $ 6,000 -61.29% Capital Improvement
TOTAL $ 487,852 $ 469,382 $ 452,424 $ 459,525 $ 441,715 -2.37%
Charges $ 424,141 $ 301,317 $ 500,000 $ 458,400 $ 473,500 Miscellaneous $ 195 $ 748 $ 1,500 $ 1,500 $ 1,500 Interest $ 462 $ - $ - $ - $ . -
TOTAL $ 424,798 $ 302,065 $ ,, 501,500 $ 459,900 $ 475,000
!@,@.N -2k2zLA--& . 1 .=
POSITION
Laborer 5 : Foreman 1 Sales Person 4 Starter 1 Golf Grounds Superintendent 1 GoK General Manager 1
The Flint Hills Munici~alGolf Course Fund is an enter~risefund of the Citv accountina for the meration of the Citv owned course.~ ~ Flint ~ ~. Hills, locatea north ofthc C:ty, s an eight?en 50 e cozrie open to lhe puoti&fwnhl.arG t3 Dezemow each year. heather perrnihi~g.The course, origina1.y es:abi sn?c I? the :940's 'was acqu:roc by tne City in 1975. REC PLEX FUMD
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 sofiball fields, soccer, sand pit volleyball, batting cages and a tot lot. It is anticipated thal revenues derived om concessions, entry fees, tournament sponsorship, etc., should be sufficient to cover operating costs.
The facility wiU 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. WEC BLEX
FIEND BALANCE SUMMARY
BEGINNING BALANCE JULY I $ (175,909) $ (223,386) $ (298,147) $ (320,988) $ (360,538)
Revenues
Transfers In
Total Available
Expenditures $ 284,118 $ 341,019 $ 367,767 $ 348,700 $ 394,713
Transfer Out $ - $ - $ - $ - $ -
ENDING BALANCE JUNE 30 $ (223,386) $ (320,988) $ (319,214) $ (360,938) $ (394,651) lNCREASE(DECREASE) IN FUND BALANCE $ (47,477) $ (97,602) $ (21,067) $ (39,950) $ (33,713) REC PLEX
REVENUE DETAIL SUMMARY
CHARGES USE OF PROPERTY , Rental $ Entry FeeslAdrnissions $ Concessions $ n Miscallanaovs $ Advertising/Sponsorships $ ia Program Registration $ LJ Transfers In
I TOTAL RECREATION FUND $ RE6 PLEX REC PLEX
Personnel Sewlces $ 132,769 5 160.711 5 196.167 5 175,000 $ 200,413 2.16% Contractual Servicas $ 84,871 $ 92.300 $ 86,860 $ SO,~OD$ 89,300 Commodities 5 58,656 $ 77,496 $ 80,740 $ 80,000 5 105,000 30.05% Capital Equipment 5 7,822 5 10,512 5 4,000 5 3,700 $ - Capital improvement
TOTAL $ 284,118 $ 341,019 5 367,767 5 348,700 $ 394,713 7.33%
Service Charges 5 236,641 5 243,417 $ 346,700 $ 308,750 $ 361,000
POSITION
Rec Plex General Manager Rec Plex Grounds Superintendent Rec Plex Workers
~~;@~-$~~~,'~?4,~i;+&;.,.~~~.?~&~~~q&~g$y$~~~!~;~w&bhCt i%*&&T-QA,&h- The RecPiex account reflects the operations of the Burlington Regional RecPlex. The facility, located in Flint Ridge Business Park, provides softball diamonds, sand pit valley bail, soccer fields, batting cages and a tot lot. Operations are funded by concessions, league 'fees, and entry fees. WATER FUND
The Burlington Municipd Waterworks is an independent municipal corporation, established to provide safe, clean driigwater to the citizens of Burlington. The City Council appoints the Board of Trustees, but exercises no control over the operation. The Watemorlts budget is included as a report only. WATERWORKS
FUND BALANCE SUMMARY
BEGINNINGBALANCE JULY 1 $ 1,007,378 $ 1,007,378 $ 1,250,000 $ 1,007,378 $ 1,250,000
Revenues $ - $ - $ 3,076,250 $ 3,076,250 $ 2,817,780
Transfers In $ - $ - $ - $ - $ -
Total Available $ 1,007,378 $ 1,007,378 $ 4,326,250 $ 4,083,628 $ 4,067,780
Expenditures $ - $ - $ 3,076,250 $ 3,418,700 $ 2,942,750
Transfer Out $ - $ -' $ - $ - $
ENDING BALANCE JUNE 30 $ 1,007,378 $ 1,007,378 $ 1,250,000 $ 1,250,000 $ 1,125,030
INCREASE(DECREASE) IN FUND BALANCE $ - $ - $ - $ 242,622 $ (124,970) WATERWORKS
REVENUE DETAIL SUMMARY
Cnarges for Seru;CSS WATERWORKS WATERWORKS
Personnel Sewices $ Contractual Services 5 Commodities Capital Equipment Capital Improvement $
TOTAL $ - $ - $ 3,076,250 $ 3,418,700 $ 2,942,750 0
Sale of Water $ 3,076,250 $ 3,418,700 $ 2,942,750
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITY.
This is a memorandum entry only. The Board of Water Trustees are responsiblefor the waterworks budget. We are required, however, to include these totals with our budget. The Burlington Municipal Waterworks provides for the purification and distribution of safe ddnking water to the community, as well as, to West Burlington, Middietown. Danville, the W,and some rural areas. INTERNAL SERVICE FUND
PROPERTY MAINTENANCE FUND
LY
ihe Property Maintenance Fund, a. internal Service Fund, was established lo provide 1 -1enance services to the various City departme&. Services provided include maintemce of Weet lights, ~afficsignals, elec~cdand plumbing repaus, as well as *or constmction and emo ode ling projects. Fees ckged to using departments cover the enfire cost of fbr operation 1 including overhead.
The purchase of large items of equipment are hded through other sources such as the local Uri option sales tax. PROPERTY MABMTEMANCC FUND
FUND BALANCE SUMMARY
BEGINNING BALANCE JULY 1 $ (97,441) $ (123,958) $ (96,696) $ (131,292) $ (137,110)
Revenues $ 335,361 $ 322,118 $ 320,952 $ 320,951 $ 334,822
Transfers In $ - $ - $ - $ - $ -
Total Available $ 237,920 $ 198,160 $ 224,255 $ 189,659 $ 197,712
Expenditures $ 361,878 $ 318,036 $ 309,682 $ 315,500 $ 323,180
Transfer Out $ - $ 11,416 $ 11,269 $ 11,269 $ 11,642
ENDING BALANCE JUNE30 $ (123,958) $ (131,292) $ (96,696) $ (137,110) $ (137,110)
INCREASE(DECREASE) IN FUND BALANCE $ (26,517) $ (7,334) $ - $ (5,818) $ - PROPERTY MAINTENANCE FUND
REVENUE DETAIL SUMMARY
LB . CHARGES FOR SERVICES 322,118 $ 320,951 $ 320,951 $ 3347622 pmpew Maintenance Charges $ 335,361 $
TOTAL PROPERN 335,361 5 322,118 5 320,951 $ 320,951 $ 334~82~ 1 MAINTENANCEcim~~w $ PROPERTY MAINTENANCE PROPERTY MAINTENANCE
Personnel Services $ 255,663 $ 266.969 $ 284,482 $ 280.000 $ 291,180 2.35% Contractual Services $ 46,765 $ 41,814 $ 16,400 $ 24,000 $ 23,200 41.46% Commodities $ 25,818 $ 9.253 $ 8,800 $ 11,500 $ B,BW 0.00% Capital Equipment $ 33,632 $ $ Capital improvement
TOTAL $ 361,678 $ 328,036 $ 309,682 $ 315,500 $ 323,180 0.043586647
Reimbursements $ 361,878 $ 318,036 $ 320,959 $ 315,500 $ 323,180
"I? ... ., ::;C:,...x:;,..,>,.: -.Y -----... a:;;.& ,&i.-*.* t.+-; :C*..*:.;': 1, ' " $;: ;~:?~gqy?.,,,;.!,!;,71 '?,j7:. '!z b?$g$.:.~~gg~:$:::..;;;;;;$&$ &.--Ah POSITION
Properties Superintendent Carpenter Maintenance Mechanic Lead Property Maintenance
Property Maintenance invoives 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, theProperties Superintendent oversees the operation of Memorial Auditorium and the City's parking system. Property Maintenance is an internal sewice fund and thus, is reimbursedfor its services by the using department. INTERNAL SERVICE FWD
me Vehicle Mdenance Fund, anInternal Service Fund, provides limited vehicle maintenance
~ services to vafi~usCity dep,&ents. Routine services,~ . such asoil changes, as well as most ~epairstopolice cars, etc, are contracted out. Services ~rovidedby 'Vehicle Maiutemce include fl overhula as wefi as, repairs to I& pieces of equipment and vehicles. The Fund also provides fuel for all City vehicles at the centralized fueling station. un - The Fund recovers it's costs of operations through chges for services, as well as, fuel charges. VEHICLE MAQNTENWMCEFUND
FUND BALANCE SUMMARY
BEGINNING BALANCE JULY I $ (130,414) $ (96,817) $ (34,358) $ (82,830) $ (80,361)
Revenues $ 536,315 $ 527,732 $ 575,159 $ 575,159 $ 565,181
Transfers In $ - $ - $ - $ - $
Total Available $ 405,901 $ 430,915 $ 540,8M $ 492,329 $ 484,820
Expenditures $ 502,718 $ 458,237 $ 520,369 $ 517,900 $ 508,579
Transfer Out $ - $ 55,508 $ 54,790 $ 54,790 $ 56,602
EMDING'BALANCEJUNE30 $ (96,817) $ (82,830) $ (34,358) $ (80,361) $ (80,361)
INCREASE(DECREASE) IN FUND BALANCE $ 33,597 $ 13,987 5 - $ 2,469 $ VEHICLE MAINTENANCE FUND REVENUE DETAIL SUMMARY
CHARGES FOR SERVICES 565,181 L/ 536,315 $ 520,692 $ 575,159 $ 575,159 $ property Maintenance Charges $ 0 Refund $ 7,040 TOTAL VEHICLE ~5,159I ns.lsg 565,181 MAINTENANCE FUND 536,315 527,732 VEHICLE MAINTENANCE SERVICE FUND VEHICLE MAINTENANCE
6002-6200-6201
Personnel Sewices $ 191.732 $ 189,270 $ 207,169 $ 195,000 $ 215,179 3.87% Contractual Services $ 29,017 $ 29,681 $ 22,200 $ 26,500 $ 21,400 -3.60% Commodities $ 281,969 $ 239,286 $ 282,500 $ 288,000 $ 272,000 -3.72% CapRal Equipment $ - $ - $ 8,500 $ 8,400 $ Capital Improvement
TOTAL $ 502,728 $ 458,237 $ 520,369 $ 517,900 $ 508,579 -2.27%
Reimbursement $ 502,718 $ 458,237 $ - 575,159 $ 517,900 $ 508,579
POSITION
Lead Mechanic Automotive Mechanic Records Clerk
The cerrrsl garage provides he repair and n1a:ntsnance o' all City owned vehices and equipment. Ef'ecrive Ju y I,:986 tllis accoucl has been established as an inte-governmental ssrv;:e accounr, charqina- - the Ls'na de!x?nen: for services renoere?. The total of this activity is also budgeied In the apiropriat6 user activtty accounts. lNSURGT3CE RESERVE FWD
The 1nshance Reserve Fund accounts for claims filed against, andpaid by the City under the City's self-wed pxogr@. ,Under~,theprogram . .. . . claims .are administered. .~. . ,.. by Willis-Corroon ~dminis&ativeServices, through their Bettendorf, 1owa offices. Layers of reinsurance are purchased to cover catastrophlic claims. The self-insued retention is $25,000 for property damage claims, $50,000 for liability claims, ad $100,000 for Worlcer's Compensation clhs. 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. (66ZI6.L) $ (66~~6~1.)$ 850L8F:Z $ (66Z'~zZ) $ (PE~'LEL) $ OF: 3Nflr 33NVlVa 3NIaN3
- $ - $ - $ - $ - $ $no J~JSUEJ~
OGO'OZ $ 000'SE $ 000'02 $ LLP'LZL $ lPOrOL1 $ saln$!puadxa
(662'6s) $ (66~~~6)$ 890'892 k (828'20~) $ LOZ'ZS $ alqel!e~~lewl
000'SE $ 000'SE $ OOO'SE $ 000'SE $ 900'SE $ ul sdajsue~l
OOO'SE $ 000'96 $ 000'921 $ 9 $ ZLO'LZ1 $ sanua~ax
(662%~~)$ (~~z'Pzz)8 8S0186 $ (v£~'L£c) $ (~08'6~b)$ C Alnr 33NtllVS 9NINN193a n 0 INSURANCE RESERVE 0 REVENUE DETAIL SUMMARY
REVENUE USE OF PROPERN 6 $ - $ 15 $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ Transfers In - $ MiscellaneoUS $ - $ $ 60,000 $ 60,DOO $ 35,oo0 $ 62,039 $ - INSURANCE RESERVE SELF-INSURANCE LOSSES
6006-6600-6601
Personnel Services $ 42,799 $ 85.958 $ - 8 15,000 $ Contractuai Services 5 124,527 $ 35,513 $ 20,000 $ 20.000 $ 20,000 O.DO% Commodities $ 2,715 $ Capiial Equipment Capital Improvement
TOTAL $ 170,041 $ 121,471 $ 20,000 $ 35,000 $ 20,000 0.00%
Reimbursements $ 62,039 $ interest~. h 15 h Transfers In Miscellaneous
TOTAL $ 97,054 $ 35,000 $ 20,000 $ 35,000 $ 20,000
POSITION
NO PERSONNEL ASSIGNED TO THIS ACTIVITLY.
~~~~,~~~~-~~<~;~~~~~~-;,~~:.r~:~T.Ti~-~-~-~T.. .,.,,,., . . ,. - ,,-* i,: ;, ,. ,:> .?-- .. .m'."-~~J~~;iyC:~~?:~.;~~~-~:r;:r" &Ly.,WL-r. --&&&'&*-y&.z*a~>&5 &.d-,4L.a,--Lo<.,-- !hL-:~A2:=-: -=*= -,*.~:>&~&~'-",: Effective with flsca! yoar 1996-97 tce Self-Insurance Losses i~nais be:ng trea:ed as en :nternal serv:ce fuid acsounr 13r payrncn: 2i cla:rns filed against the C'ty under !he Cky's seli-insxed retenion portion of '1s All L nes Aoareaare-- - insdrance .oolicv. . Tne other c'tv fbnds pay a premium to the Self insurance ~osiesFund to assure adequate funds are available to cwer losses. DEBT SERVaCE FUND
The Debt Service Fund accounts for the payment of principal and interest on general obligation bonds which are baclced by the full faith and credit of the City of Burlington. It has been the practice of the City to fund tax increment financing projects through the issuance of general obligation bonds and to abate ad valorem property tax aslcings with incremental tax revenues. Additionally, in 1993 the City sold a bond issue which, in part, financed improvements to Flint Hilk Golf Course to be financed through golf course revenues. In 1998 the City issued a bond issue to be partially retired througb the use of Riverboat Gambling proceeds, HotellMotel Tax, and contributions from Burliion Area Development Corporation. Therefore, Debt Service Fund revenues reflect not only the receipt of ad valorem property taxes, but also includes transfers from the tax increment, golf course, Hotelklotel Tax, and General funds. - Currently, the City enjoys relatively low outstanding debt and even though the City's five year Capital Improvement Program contemplates the issuance of approximately $5,220,106 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 .:,IAi:2~~J~d;i.:ii~4y~j1~~~~j~~py~r.:~m.,v.77m~wm.
?$$Jq:t<*~B,.>,.!>+?>#.,*.*,d".>,# >.,$, ~,pJ::,-~.~-q%.a.~,;;;r y, ;::," ,"!. ??$"L:<~... :: ,,..,.* L*~,., ,*.1~3.?~ >,,,,, ;:$&:::&*::;?;:;.<, ..A ., . . ,&,&d&2 1993 POLlCElGOLF 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 $ 80,000 $ 3,200 $ 110,000 $ 6,710 $ 390,000 $ 30,490 1996 CORPORATE 1997 CORPORATE 1999 CORPORATE PURPOSEBONDS PURPOSE BONDS PURPOSE BONDS ISSUED AUGUST'i, 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 G. 0. CORPORATE PURPOSE (TAXABLE) PUBLIC WORKS FACILITY ISSUED AUGUST 1,1998 ISSUED AUGUST 1,1998 ISSUED JUNE I,2000 3109 3f10 3113 PRINCIPAL INTEREST PRINCIPAL INTEREST PRINCIPAL INTEREST 2001 G. 0. 2001 G. 0. 2002 G. 0. AIRPORT FIRE STATION CORPORATE PURPOSE ISSUED 7116101 ISSUED 11/5/01 ISSUED 6/3/02 3115 3116 31j7 BONDS TOTAL BONDS TOTAL PRINCIPAL INTEREST TOTAL DEBT SERVICE FUND FUND BALANCE SUMMARY U BEGINNING BALANCE JULY I $ 14,986 $ (66,479) $ (62,@8) $ (90,105) $ (26,984) $ 1,360,642 $ 1,549,156 $ 7,633,575 $ 1,692,663 $ 1,843,503 $ 1,517,635 $ 1,655,576 $ 1,261,125 $ 1,449,107 $ 1,325,219 0 Total Available $ 2,893,263 $ 3,138,253 $ 2,832,252 $ 3,051,665 $ 3,141,738 rj~Expenditures $ 2,959,742 $ 3,228,358 $ 3,078,649 $ 3,078,649 $ 3,167,234 L! L! Transfer Out $ - ENDING BALANCE JUNE 30 $ (66,479) $ (90,105) $ (246,397) $ (26,084) $ (25.°96) INCREASE(DECREASE) IN FUND BALANCE $ (81,465) $ (23,626) $ (183,949) $ 63,121 $ 1,488 'I i! COMPUTATION OF DEBT LIMIT AND LEGAL DEBT MARGIN Total Assessed Valuation as of January 1,2003 Debt Limit-5% of Assessed Valuation Amount of Debt Applicable to Limit General Obligation Bonds Total Debt Applicable to Limit Legal Debt Margin DEBT SERVBCE FUND REVENUE DETAIL SUMMARY PROPERTY TAXES $ 1,232,406 $ 1,362,456 $ 1,499,488 $ 1,499,480 $ 1,698,771 Machinery & Equipment $ 5,050 $ - $ - $ - $ Utility Tax $ 58,012 $ 63,456 $ 71,905 $ 71,900 $ 84,370 $ - $ - $ - $ - $ REVENUE USE OF PROPERTY interest $ 2,674 $ 1,144 $ 2,000 $ 1,500 $ 1,500 Transfers In $ 1,517,635 $ 1,655,576 $ 1,261,125 $ 1,449,107 $ 1,325,219 Reimburement of Expenses $ - $ 59,600 $ 59,601 Miscellaneous $ 62,500 $ 62,500 $ 60,182 $ 60,182 $ 58,862 Proceeds from Bond Sale $ - $ - TOTAL DEBT SERVICE $ 2,878,277 $ 3,204,732 $ 2,894,700 $ 3,141,770 $ 3,168,722 Debt Service 5 81,460 9; 78,800 $ 76,000 $ 76,000 $ 83,200 9.47% TOTAL $ 81,460 $ 78,800 $ 76,000 $ 76,000 $ 83,200 9.47% Goif Course Propelty Taxes TOTAL 1 NO PERSONNEL ASSIGNED TO THIS ACTIVITY. L] ~~~$p~@~~g~g~~#&@$@@~~~~y~~&g~;~~=~g Psvment of orincioai and interest on outstandins oeneral obligation bonds soid for purposes of purchasing and remodeling the National &ear& ~Lreau'buildin~for a police station andinstaliation ifa fairway irrigation system at ~l/niHills ~olfCourse. Thirty-two PerCenl (32%) of this expense is being paid by the Goif Course Fund uM revenues derived from a $l.oO pa round surcharge. the balance is being repaid with property taxes. DEBT SERVICE ? 994 CORPORATE PURPOSE Debt Service $ ' 210,675 $ 207,590 $ 209,090 $ 209.090 $ 210,090 0.48% TOTAL Property Taxes $ 210,675 $ 207.590 $ 209,090 $ 209,090 $ 21O,090 POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY. This 'account reflects the payment of principal and interest on the 1994 General Obligation Corporate Purpose Bond issue. This issue, in the original amount of $1,620,000 was soid to flnance streetpaving projects, purchase of a fire truck and airport projects. -1.19% $ 108,790 $ 108,605 $ 118,115 $ 118,115 $ 116'710 n Debt Service 0 TOTAL 116.710 Tax Incremental Revenue $ 108,790 $ 108;605 $ 118,115 $ 118,115 ' rn local developers. DEBT SERVICE 1996 CORPORATE PURPOSE BOND 3001-31 00-3106 Debt Service $ 600,545 $ 595,980 $ 600,288 $ 600,288 $ 602.962 0.45% TOTAL Tax Increment $ 258,652 $ - $ 261,400 $ 261,400 $ 261,663 Solid Waste $ 53,703 $ - $ 49,563 $ 49,563 $ 52,425 Parking $ 34.290 $ - $ 31.990 $ 31.990 $ 30.803 rope& Taxes $ 253;900 $ - $ 257;335 $ 257;335 $ 258.072 TOTAL $ 600,545 $ - $ 600,288 $ 600,288 $ 602,963 ---~:>~7-lT:~.T.~7~~r.?',*; .-....\:Q-*'..'. :~.rv7g>y-3,~ : < 031rzf $-w,b..,- %%@-.. .-r-%.r ~~~~~~o,~~2004~~~*:sA~Ry~~~.. , &y &i$&&~~~~~~~'RANGE&. ."PA< ,287 POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY. The 1996 Generai'Obliaation Coroorate Puroose Bond issue in the orioinai amount of $4.500.000. The issue was sold far a variety of purposes including street improviments, fire'truck replacement, airport~mprovements,and solid waste truck replacement. The principal and interest is being repaid through a combmation of tax increment f~nancing,parking fees, solid waste fees, and property taxes. 0.66% 0 TOTAL $ 518,788 $ 524,383 $ 523,762 $ 523,762 5 527,298 Tax Increment $ 263,440 $ 266,281 $ 265,966 $ 265,966 $ 267.763 Properiy Taxes $ 255,348 $ 256,102 $ 257,796 $ 257,796 $ 259,535 0 ~~~ ~ Tatal $ 518,788 $ 524,383 $ 523,762 $ 523,762 $ 527.298 -... ,'.. ,-.-- . , . --mr~.-T-...~~-~-~. ,--.: -....-- y.-. ..".F.---.r-. < . ..: -7r-T.-.%T. ,, . ..-...... :...... :. -...... , . . ,. z;:.,;.T.:;:.h,.> i...... ,.. ..:I/ 'b .. - .,.-,. . 't'.'. -.I. .. . . ::.:.., :.: -.,,, . , .. ' .:..a. :""' .. . ,::..:.:-'...... - ' . - .Snmyi ,.'.;.. '.> ...... , P' '.'. - :20Oil"On2..,. !,:':~flO_2(ZDO~~.-'. ., ?003f2DO4,;- -. ., , , . .. ., , . . - .. . . ~!.:$.,.;:. ::;:.. ,-, ;,. , ,., , , . ' - ,. ., ." .,,, \ .. ,. , . I ,. ,.<' . . , i .". :..,kcAwz~:. :,;::(<&-7;~~\i y,: ;:PRO~,&E~?_~ :~FJGE~-;.-:. POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY. L,,,-,m,,,pDNcT~o~~~~~~~~+~l?~~~~~~$~~.~~~~~~/~~~~~~;&~~~~~~~~~~~&~~~~~&~~~~~~~#~~@~~~ -"-- ..-. -&I ,r; :J'iJ, ?wLsLa md&pb,*,,-* - Ve? . I ,:rad~&&&ghb~ &h.- The 199 corporate purpose general obligation bonds in the amount oi $4,500,000 were used to finance a variety of project5 including street work, renovation to the Hotel Burlington, and equipment purchases. A poirion of the debt, $1.2B5.000 is being repaid through the use of tax increment financing in the Flint Ridge Business park and the Hotel Burlington. DEBT SERVICE 1999 6.0.BOND Debt Service $ 232,950 $ 303,700 $ 296,088 $ 296,088 $ 313,300 5.81% TOTAL Property Taxes $ 232,950 $ 303,700 $ 296,088 $ 296,088 $ 313,300 NO PERSONNEL ASSiGNED TO THIS ACTIVITY. "if,g,., Payment of principal and interest on the 1999 general obligation corporate purpose bond issue. This issue in the amount of $2,800,000 was Issued far street projects and City Hail renovation and is being repaid with property taxes. o~~~~~.BONDS n 3001-3100-3109 -0.30% Debt Service $ 843,078 $ 846,348 $ 398,058 $ 398,058 9; 396,853 TOTAL Propeiry Taxes $ 280,181 $ 282,002 $ 283,333 $ 283,333 $ 284,167 100,227 Tax increment $ 100,970 $ 99,147 $ 102,302 $ 102,302 $ - Rlverboaf Gambling $ 337,743 $ 340,335 $ - $ - $ HoteiIMotei Tax $ 50,000 $ 50.000 $ - $ - $ - Miscellaneous $ 62,SOO $ 62,500 $ - $ - $ 0 Soi~dWaste $ 12,284 $ 12,363 8 12,423 $ 12,423 $ 12,458 Total $ 843,078 $ 846,347 $ 398,058 $ 398,058 5 396.852 . --.-- --...-.--...,nl-..-..--.. ..--,m.. -; . .~L---~"'-p.--.,-.--- . .m ...... 'i. : . . . . . 2%. .. .- .I , -..,+. ...:, .. ... ~ERSON~@&ED'~~~CE ..:. ,, :,.: .. : .. ..: .-...... , .. ,-L ...... I .....i.. ,::x '1 I- , ..I ., ::,... :.:. ;' ~oaj-20~~. ~DD~ZDDZ;;.;;, .ZDO~=ZOD~~. , ~A~RY<:, , :.-:;:,% . , :;.... i:, .:; ,:, ..I...... ,, ..> , ..,,'n.cP"*~,~'i~"~,.',~c~~~~'L~:,. ...E. The 1998 G. 0. Bonds account reflects the annual debt service (principai and interest) forthe City's 1998 General Obligation Bond issue. The bonds in the amouni of $2,360,000 were sold to finance street construction, Fire Department equipment, refuse collection vshicies, U and improvements to the police station. DEBT SERVICE 1998 HOTEL BURLINGTOM Debt Service TOTAL Property Taxes $ 96,600 $ 94,657 $ 92,575 $ 92,575 $ 95,457 r .-. P POSITION Eq ~&~~~~~y~~~~&g. ,", 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 EBT SERVICE PUBLIC WORKS BUILDING BONDS 0Debt SeMce 3 TOTAL Property Taxes $ - $ - $ 53,017 $ 53,017 $ 52.263 M~scellaneous $ 266,856 $ 360,928 $ 302,961 $ 302.981 $ 298.675 $ 266,856 $ 360,928 $ 355.978 $ 355,978 $ 350.938 POSITION U NO PERSONNEL ASSIGNED TO TI116 ACTIVITY The Public Worirs Building bonds accounts for the annual payment of prlncipai 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. DEBT SERVICE AIRPORT BOND Debt Service $ - $ 59,601 $ 60,181 $ 60,181 $ 58,862 TOTAL Miscsilaneous $ - $ 59,601 $ 60,181 $ 60,181 $ 58,862 ~@SO~~;S~E~~~ d-Lu~A-- . . POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY IEdB, #&~&y&~&g?~figpdq~~g*y&~&$~~&&&~:~? ,*bm &a##., The Airport Bond activity accounts for the repayment of the airport bond issue soid in 2001 to provide the local share of taxiway and tunway improvements at the Southeast Iowa Regional Airport. The debt Is to be repaid by the Airport Authority. DEBT SERVICE FIRE STATION BD POSITION i] NO ~ERSWNELASSIWEDTO ACTNI~ DEBT SERVICE 2002 6.0.BOND ...... - --. - ...... -.- ...... <...... -. .--. .... ,--* .. ..- r. -- ...... 7 . ,; ,:. . .I- ;.-: ...... ---?--,.- ...... iEXpENDl,TU.2E:DETAIC- ...".':' ...... +, ...... ; ,,,.:, ...2...,' ....,...... -,:...... --;ij..--...-...-. ZL.....~'... ,-:'<' ...... ' '~.2:2000:20~(.:.,. ) 2001:2002 . ' ' 20(12-2003: 1 , , ~~~2003;:::$2:"x2003'-2004 i:g,&&,+il' .,.:,:. ::: jchnhdiPERCENT ;!-.....___._.._ '.ZCTU&C?".: . :.ACTUAL ...... BUDGET .... .-I- %STIMA7:EPi.-i.7- - ,, .- Debt Service $ - $ - $ - $ 187,982 $ 187,982 TOTAL ~p'@&gfJL@6&f@~@-kqE~$~~>.. ~vw~:$s*?;*~,~~xj~~~yz~~~~~~~*~~&3. . ~~5~~xq~>~#&~92~-w-~p= *,. a,".. .'--em?#=-: =& aau*.de. A~k- *.ai:y: ...; .. ;i5*;?<.?a~~~;~~~:~*:~,~;*.:~. .,,>.,. . .. ,- ...... +,v<>!?:..~!:.s:.?G?F..- >*!Z. z*.,c.*i<, $d&4",*s~*z~:~i:~*i~~~~~&&&z~ %, ..,&a=,','X 4 Properiy Taxes $ - $ - $ 187,982 $ 187,982 $ 187,982 ...... :,.-- ". ...:- .. -. , . ,. . , .. . :+E-Rs~fi~gp.~~-~g~"Lg:-~;;.;;:.'~.~..- .. .- ... - . . -.. ,,,, ' . , ,, '...... - . : :.',.:..: ,,' . - i,., ;, , ;.., :>,. . ..--- .... >:\...... ,~.. . : . 2001-2002;+.::.; ,2002-2003::,~:.200,3<0&; 1 :. ,...:'&-, -7'.;-....: . 2z.; -:; ,:h..2~g~~~~~i::.k-ACTUA~~ !::$.: . PRO~@E~:..I.,~ POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY. ...... , . . . FUNCTION ...... The 2002 bond issue was sold to finance street construction and reconsiruction prqects, as well as, the purchase of major equipment. TRUST APd-D AGENCY FURTD The Tmsl and Agency Fund accounts for monies donated to the City to be expended for speczc purposes or to be held and the income from the principal spent for some specific purpose. TRUST AND AGENCY FUNDS FUND BAMNCE SUMMARY BEGINNING BALANCE JULY 1 $ 123,226 $ $72,337 $ 72,930 $ 184,062 $ 159,062 Revenues $ 407,747 $ 735,072 $ 508,073 $ 508,073 $ 399,880 Transfers In $ - $ - $ - $ - $ Total Available $ 536,973 $ 907,409 $ 581,003 $ 692,135 $ 558,942 Expenditures $ 127,663 $ 364,432 $ 55,000 $ 80,000 $ 55,000 Transfer Out $ 236,973 $ 358,915 $ 453,073 $ 453,073 $ 344,880 ENDING BALANCE JUNE30 $ 172,337 $ 184,062 $ 72,930 $ 159,062 $ 159,062 INCREASE(DECREASE) IN FUND BALANCE $ 43,111 $ 11,725$ - $ (25,000) $ TRUST & AGENCY FUND REVENUE DETAIL SUMMARY PROPERTY TAXES $ 233,012 $ 350,940 $ 431,277 $ 431,277 $ 327,729 % - $ - Utility Tax $ 17,162 $ 21,796 $ 21,796 $ 17,151 REVENUEUSEOFPROPERiY interest 8 4,993 $ 9,408 $ - $ - $ - Miscellaneous-Donations $ 169,742 $ 357,562 $ 55,000 $ 55,000 $ 55,000 Transfers In TOTAL TRUST &AGENCY FUND $ 407,747 $ 735,072 $ 508,073 $ 508,073 $ 399,880 TRUST 8. AGENCY MlSCELLANEOUS TRUST & AGENCY Personnel Services $ - $ - $ - $ - $ Contractual Sewices $ 127,663 $ 364,432 $ 55,000 $ 80,000 $ 55,000 Commodities Capital Equipment Capital Improvement TOTAL Donations $ 127,663 $ 365,570 $ 55,000 $ 80,000 $ 55,000 ".- ---.----. ":.:71.F" ::PERsoNNE~:s~H~~~LE. ;.. '..;-:?,. , , , . . , ., .,~~~~~A~~-~~:'~,~~~7~~~~~~".~~~-~~~4--&.~~'~~.~~.~~ !-,.- !-,.- -a-. -2: .,-" .>,y !,-; : .,.1._ - ,.;..,$<::"..,;, .. :...:.. .. - .~.- '"... . . ?. . ._. , .: .c < ,.< .. .< ::,. ii2~014002;3,i2 ~20,?2~2003~:~~~~~,:2~03~~0?~.~~~~~,~,:~A~~~.~~,,j: .. '! .!,.'.':: .,' ;, ;&;2::+,:>.~j:...~.,?;,: ~~~2~s.~&~~$~~~~;Ci~,i~4'b;c~~~~.,?i.!,-:;'.,$ ?. ,PRO~OSE.D~:~~,~&NGE::;~;;,~~,~;:~ W_Y._L----i-&-" ..-I-.-- - - POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY - .,-?--" &~~@t~%y&QE~;gy~cp~@y@,":.&&@-, pJ c & ~~~~~;&&Ma~~h;~#~,~~&&~*&~&T~&&h~$&~~$. ,;yv~~+~~i~@z,,-+p$qvv$!3g** The Miscellaneous Trust and Aaencv Account reflects the exDenditureof funds received from various trusts, Included are the Witte Trust. Starker Trust, and Gugeler rust.. In addition, on occasibn the City receives contributionS from miscellaneous sources which are accounted for in the Trust and Agency Fund. CAPITAL PROJECTS FUND TAX KNCREIMENT FUND The Tax Increment Fund was created to account for the financing of improvemenk in the City's Tax Increment Financing areas, as well as the receipt of incremental revenues in these areas to retire any debt incurred to finance those improvements. For fiscal year 2003-2004, 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 Grow Greater Burlington, hc. (GGB, Inc.) to develop the Business Park west of Roosevelt Avenue. The Pheasant Run T.I.F. area was created in partnership with local developers to create moderate priced housing in the Pheasant Run subdivision on the City's southside. The Downtown T.1,F. area was created to assist in redevelopment of the downtown area. Projects funded through the downtown TIF include expansion of the parking ramp at the comer of Main and Washington, as well as, assist in redevelopment of the Hotel Burlington. TAX INCREMENT FINANCING FUND BALANCE SUMMARY BEGINNING BALANCE JULY I $ (517,224) $ (671,657) $ (546,655) $ (678,154) $ (616,867) Revenues $ 928,358 $ 896,222 $ 926,645 $ 926,645 $ 952,405 Transfers in $ - $ - $ - $ - $ Total Available $ 411,134 $ 224,565 $ 379,990 $ 248,491 $ 335,538 Expenditures $ 277,765 $ 54,056 $ - $ - $ Transfer Out $ 805,026 $ 848,663 $ 865,358 $ 865,358 $ 866,819 ENDING BALANCE JUNE 30 $ (671,657) $ (678'1 54) $ (485,368) $ (616,867) $ (531,281) INCREASE(DECREASE) IN FUND BALANCE $ (154,433) $ (6,497) $ 61,287 $ 61,287 $ 85,586 TAX INCREMENT FlNAMClNG REVENUE DETAlL SUMMARY PROPERTY TAXES Tax Increment $ 893,519 $ 889,677 $ 926,645 $ 926,645 $ 952,405 REVENUE USE OF PROPERTY Interest $ 1,493 $ 1,372 $ - $ - $ Transfers In Miscellaneous $ 33,346 $ 5,173 Sale of Long Term Debt $ - $ - $ - " TOTAL TAX INCREMENT FUND $ 928,358 $ 896,222 $ 926,645 $ 926,645 $ 952,405 CAPITAL PROJECTS FUND TAX INCREMENT FINANCING TOTAL Tax Increment lnierest Miscellaneous Transfers In Total POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY. The Capital Projects Fund accounts for all Capital Improvements over $50,000 in value. Also included is the acquisition of large items of equipment purchased for general governmental purposes. Capital i~nprovementsare items which have a useful life of greater than one year and are permanent in nature. They include the construction or reconstruction of streets and sewer lies and the acquisition, construction @rremodeling 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. FOI fiscal year 2003-2004 the Capital Projects Fund budget totals $14,005,000. IKigUght~of some of the larger projects, and their impact are as follows: 1. Street Promam. The annual street program in the amount of $2,109,000 represents twenty different projects ranging hmthe recom@uction to overlay of existing streets. The largest project is Main Street, Valley to Hi& overlay project in the amount of $320,000. Other projects include reconstmction of Bock and Herblo kom Dehn Street in the amount of $300,000, the overlay of Agency from Central Avenue overpass to Curran Street ($250,000), the overlay of KirAwood Street from Roosevelt to Curran ($285,000) reconstruction of Division from Roosevelt to railroad tracks ($250,000) and the annual overlay project ($574,000). 2. Wastewater Plant. In conjunction with the separation of sanitary and storm sewer systems there are several projects which need to be completed at the Wastewater Treatment Facility. Included amongst these are replacement of the four aeration tanks ($692,000) and replace the existing magnetic flow meter ($50,000). The remaining $95,000 will replace a rubber tired loader. 3. Libran'. Tlle $9,200,000 library project involves construction of a new library facility on the site offe former Burlington Medical Center in downtow. 4. Public Worlts Cold Storap;e.Tl~ePublic Works Cold Storage building ulvolves the construction of an unheated building for year round storage of public worlcs equipment and vehicles. 5. Railroad Depot. The $800,000 Railroad Depot project will renovate the Burlillgton Nortl~emRailroad Depot acquired by tbe City in 1993. Renovation will allow the facility to be utilized for office space. 6. Economic Assistance. The Economic Assistance Program is a new annual program which will allocate $150,000 from local option sales tax dollars to provide incentives to attract new industry to the community. For more specific information regarding these and other projects in the Capital Improvements Program please refer to the City's separate Five Year Capital hprovement Program document. CAPiTAL PROJECTS FUND FUND BALANCE SUIflMARY BEGINNINGBALANCE JULY 1 $ 4,657,631 $ (1,527,913) 1 210,0B7 33114t466 L 1397814s4 Revenues $ 2,452,448 $ 10,639,862 $ 4,790,000 $ 7,515,000 $ 11,528,0Do 1 Transfers In $ 2,046,088 $ 1,332,822 $ 1,235,000 $ 1,235,000 $ 981,000 $ 9,156,167 $ 10,444,771 $ 6,235,087 $ 11,864,466 $ 14$487,484 m Total Available Expenditures $ 10,684,080 $ 7,330,305 $ 5,787,000 $ 9,698,000 $ 12,509,000 - $ 187,982 $ 361,032 0 Transfer Out $ - $ - $ 0 END~NG~ALANCEJUNE~O $ (1,527,913) $ 3,114,466 $ 448,087 $ 1,978484 $ 176477452 INCREASE(DECREASE) 1 IN FUND BALANCE $ (6,185,544) $ 4,642,379 $ 238,000 $ (1,135,982) $ (361~0~~) CAPITAL PROJECTS FUND REVENUE DETAIL SUMMARY ASSESSMENTS $ 48,136 $ 33,906 $ - $ - $ 25,000 GRANTS Federal $ 1,675,260 $ 2,177,559 $ 2,585,500 $ 4,060,000 $ 667,000 REVENUE USE OF PROPERTY Interest $ 151,837 $ 4,384 $ - $ 15,000 $ Miscellaneous $ 577,215 $ 538,772 $ - $ 350,000 $ 8,500,000 Sale of Long Term Debt $ - $ 7,885,241 $ 2,204,500 $ 3,090,000 $ 2,336,000 Transfers In $ 2,046,088 $ 1,332,822 $ 1,235,000 $ 1,235,000 $ 981,000 CAPiTAL PROJECTS FUND CAPITAL PROJECTS FUND -. ..--..? ---*.-,.- --- - . ,...... -, . .--.. 7y;m:. . . . ,. . > . .- . . x:-..,- !--. .-*.-,-.-. EXPENQTYLIR .., :.r. ':: .:, ..,,.>. .,,,:.>r. "!<.. , .d..> -i-. . .: , *-.. $, . . .-"<. -.. ..%.:rY':. .;iooi:-: ..2002.iboq! :2002zqbj. '!: .;..,$i:2003'.."" .2004.'j7'. ,2,:i.. PERCEN~, .' ,:.. ...?'BU~&T .. E~T~MATEQ.,.BUDGkT.d., ,: ..CHANGE--L :" Fire & Disaster $ 385.829 $ 145.000 S 1.500.000 S Law Enforcement $ 71,761 $ - $ - $ - $ Education and Culture $ 159.300 $ - 5 - $ - $ 9,200,000 Leisure Time Opportunities $ - $ - $ 175,000 $ 75,000 $ 100,000 -42.86% Phystcai Environment $ 3,380.300 $ 1,581,237 5 3,140.000 $ 3,140,000 $ 150,000 -95.22% Transportat~on $ 6,865,200 $ 5,363,239 $ 2,327,000 $ 4,983,000 $ 3,059,000 31.46% TOTAL $ 20,684,080 $ 7,330,305 $ 5,787,000 $ 9,698,000 $ 12,509,000 116.16% g3:dg&&&%&&'**iEFatawy@ Assessments 33,906 25000 Grants Miscellaneous Interest $ 151,837 $ 4,383 $ 15,000 Sale of Long Term Deb $ 7,685,244 $ 2,204,500 $ 3,090,000 $ 2,336,000 Transfers In 5 2,046,088 $ 1,332,822 $ 997,000 $ 2,183,000 $ 981,000 Total $ 4,498,536 $ 11,972,684 $ 5,787,000 $ 9,698,000 $ 12,509,000 - . .,":...-"nr<>"- -7-, :-;.<:7:, .; .,<: ., , ..,'.?>X.<- : .,.: ...; T';~...:. . ...:::~;:,<.,. .,, :.. x;;;:,:A ~o&:>.r;i 5,.sp;~~~..~'e:'.'> .....,;.;.,). 'Ti ," ,.*,, L,,G. . ., 8,.%' , <:s *;.*% -M,$~~~:,&.,i>:$?&,!? !.RS& ;s.5:. -A .. . . : u. :x POSITION NO PERSONNEL ASSIGNED TO THIS ACTIVITY. This page reflects the totai by department, of capital outlays budgeted for in the Capital Projects Fund. Capital lmprovemenis are items having a useful life of greaterthan one year and wh~chare permanent in nature. They include the construction or reconstructionof streets and sewer lines and acquisit~on,construction or remodeling of buildings and otherfacilities. Also is the acquisition of large items of equipment purchased for general governmental purposes. CIP PROGRAM I ~~ COMMUNITY PROFILE The City of Burlington, Iowa is located on the Mississippi River in southeastern Iowa approximately 160 miles from Des Moines, 200 miles eom Chicago, and 220 miles from St. Louis. Burlimgton serves as the county seat of Des Moines County and as a regional trade center for much oi 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, Burlington Northern Santa Fe Railway, commuter airline service, and an excellent networlc of paved county roads. Burlington was originally incorporated in 1836 and served as the first territorial capitol of the Tenitory of Iowa. Today it encompasses an area of 14 square miles with a populatio~~of approximately 27,000. Burlington has evolved as a regional hade and medical center as evidenced by the strong growth in retail sales and the medical community in recent years. In addition, Bwliion is home to the Burlington 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, Burlington Municipal Band, Civic Music Association, Burlington Steamboat Days, and The Players Workshop. Burlington has operated under the Council/Manager form of government since 1962. Policy making and legislative authority are vested in the five member City Council. The City Council is responsible for, among other things, passing ordinances, adopting the budget, appointing committees, and hiring the City Manager. The City Manager is responsible for canying out fhe policies and ordinances of the City Council as well as overseeing the day to day operation of the City and the appointment af the City's department he&. City Council members are elected to four year staggered terms, with the Mayor and Mayor Pro Tern being selected by the City Council every two years. Burlington currently 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, lo'comotive repairs; Winegard Corp., reception products; Vista Bakery, coolcies 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 I'OPLZATIOS BY AGE POPULATION (T)ES MOINES COUSTY) Under 18 25.7% 18-24 8.4% 25 - 44 29.5% 45 - 64 20.1% 65 - 79 16.5% 80 I- 4.4% Median Age ' 35.9 MAJOR EMPLOYERS Following are the major employers in the Burlington metropolitan area and +he curtent number of people they employ: Approximate Emulover Business Em~iovees 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 controk 500 - 1,000 Aldi, Inc. GroceriesDiibution center 200 - 500 Antennacraft Company T.V. antennas and electronics 200 - 500 Burlington Northern Santa Fe Inc. Locomotive rebuilding and repair 200 - 500 Lamont Limited Wicker furniture 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 Telecommunications equipment Under 100 Diamond Vogel Paint Company Paint Under 100 The Hawk Eye Commercial printinglnewspaper 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 Manufacturers Directory; Burlington-West Burlington Chamber of Commerce RETAIL SALES Presented below are retail sales' statistics for the City of Burlion for the period indicated: Year Ended 3131 Retail Sales Number of Pennits INCOME STATISTICS Shown below are the comparable per capita personal inco,me statistics for I997 as repofled by the U S Depamnent of Commerce, Bureau of Economic 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 Department of Job Service reports unemployment unadjusted rates as follows (March, 2003): National Average 5.5% State of Iowa 3.4% Des Moines County 6.3% BUILDING PERMITS BANKING Fiscal Number of Dollar Value of Combined Year Permits 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 30,2002: 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 Number of acres Rec Plex 1 Golf courses 1 Swimming pools 1 Minor league baseball Class A Wastewater Treatment Facilities: Number of facilities 1 Daily average treatment in gallons 7.6 Miilion Maximum daily capacity in gallons 18 Million . Major pumping stations 3 Minor pumping stations 10 Airports: Number of airports Number of runways Number of commerciai carriers Other Facilities: Apple Trees Museum Communlly Field Municipal Auditorium Port of Buriington Public Library Senior Center Schools: Public Parochial Community Colleges Cemeteries CITY OF BrnPNGTON FINANCIAL POLICXES DEBT POLICY The City of Burlington recognizes the issuance of debt is an integral fu~ancingcomponent 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 finance 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 useN 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 exqenuating 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 WC). General obligation debt to be repaid with Ad Valorum taxes shall only be utilized when the asset being acquired wilI serve the overall public good. Other fonns of debt to be utilized include revenue debt, when sufficient 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 management will provide for compliance with debt instrument provisions and appropriate disclosures to investors, undenvrilers and rating agencies. 5. The City's debt shall be rated by Moody's Investor Services. It shall be the policy of the City to protect its current "A2" rating with a goal to upgrade 'hat rating to the traditional "W 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 total outstanding debt for general purposes of five percent (5%) of its total assessed valuation. It shall be tile policy of lhe City illat 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 coinmunities. In addition, total annual 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 outstadkg shall be retired within ten year;. 9. NO* in this policy shall be construed as being in contlict 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 majority of the City Council feels that is in the best inlerest of the City. POLICY ON EQULE'IMENT REPLACEMENT 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. FlXED ASSET POLICIES 1. ~ssekpurchased 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,includeany costs involved.with the purchasing of the asset and readyingthe asset for use. 2. An inventory ledger will be maintained in the Finance Department which will include , . depreciation and will assignan 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 Vansfers of any assets should be identified by the asset number in the inventory ledger and reportea 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 req~iirements&d any expenditures such as landscaping, building improvements, or building rep&s that do not improve or significantly dtec the use, value, or rusefid life uf the buildkg - a Ininttn1.m cost of $20,000. In addition, kbastnucture and land improvemefits must have a minimum cost of $50,000 tobe capitalized. L?; 6. The Finance Depmtment will periodically select assets at random from the ledger to be inspected and will periodically select assets &om a department to trace to ff~eledger to ensure the accuracy and the completeness of llle ledger. 7. AU departments are responsible for the custody and the maintenance of the assets purchased for their department and the asseis that belong to their deparlmeni. The Fmce DepaThnent will only maintain a listing of lhese assets and is not ~esponsiblefor n their safety or maintenance. FUND TRANSFER POLICY The City of Bwlington'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. AU transfers shall be made under the provisions of Chapter 3S4.15 of the State Code of Iowa and Admiukkative 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 fmd shall be based upon the actual expenditures incurred. 3. Transfers to fhe General Fund fiom an enterprise fund as payment for administrative services provlded 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 hds which own property (sewer, palring, golf, etc.) the payment shall be computed in the same manner as property taxes based upon lhe estimated value of property owned by those funds and the City of Burlingion's cdied 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 ihe enterprise. 4. Transfers made for purposes of loan repayments shall be based either upon a predeiennined repaynleni scl~eduleor ~~ponthe aciual revenues received for purposes of making such papent. 5. Noihi~lgin thus policy shall preclude any other transfers as provided for uuder law aid as approved by the City Council. TAX INCREMENT FINANCrnG INTRODUCTION 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 prpperty 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 hmce 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 HilIs 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.13. has been used to constmct 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 Run subdivision T.I.F. was used to combxct skeets, sewers, water lines and sidewalks. Changes to be effective January 1,1995 will greatly limit the use of T.I.F. for housing purposes. II POLICY STATEMENT A. Economic Development & Housink 1. In situations where there has been a finding of slum or blight in an area, and if is the desire of the City to renovate that area then T.I.F. may be used for *astmcture 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 oivners to .make improvements to their properties. . . B. Economic Development 1. The city will use ,Tax Increment Financing to provide incentives for economic development purposes in sihtions where the pay baclc \hrU be no longer than twenty years. The pay baclc period shall be subject to negotiations to achieve the shortest pay back period as possible. Addition*, in situations where direct grants are bekg made for economic development, the amount of the grant shall.be no greater than !3ty percent (50%) of the total T.I.F. to be generated over the pay baclc period with the remaining fifty percent (50%) to be retained by the City to fund public improvements. This policy does not apply to Flint Ridge Business Park C. Housing I. Tax Increment Financing may be used to provide infrastructure improvements for housing development where the new housing shall solely beneft low to moderate income individuals as defined by state law. In addition, T.I.F.shalI only be used for housing developmmt where the developer of the subdivision is willing to guarantee the City's debt in the eveni T.I.F. revenues are not suEcient to meet the required debt service payments. D. Miscellaneous I. If T.I.F. funds are received in excess of what is neededto meet annual debt service obligations, the excess funds shall be accumulated in a bust account unril such time such funds are su?&cient to retire the remaining outstanding debt. 2. Tax Increment loans and grants shall be repaid in the shortest negotiated time period possible. 3. Public inlpmve&ents and inErastructwe shall refer to those .types of improvements normally funded by the public for public purposes. Those improve~nentsshall include streets, storm sewers, sanitary sewers, sidewalls, street lighting, tr&c signals, curb and gutter, water lines, parlchg, demolition, etc., and engineering services for the same. Public improvements shall noi include private uiililies such as gas lines, electric utilities, cable TV, telephone, etc. III TAX AB-ATEMENT PROGRAM A The Tax Abatement program .shall not be available for usage in areas where Tax Increment financing is being utilized. A. The City Manager or histher designee shall, on an annual basis, provide the City Council with a report detailingetheT.I.F. funds received for the most recent fiscal year, any new obligati~nsbcurred,apd the current balance of all outstanding T.I.F. obligations. Additionally, the City Manager shallalso 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 T1.F. C. The applicant will provide the governing body with a copy of their loan application *om their lending institution. GLOSSARY m: Specific or distinguishable type of worlc performed by a component of govemment for the purpose of accomplishing a function for which the government is responsible. Appropriation: Legal auihorization by the City Council to make expenditures and to incur obligations for specific purposes. Authorized Positions: Employee positions, which are authorized in the adopted budget, to be filled during the year. Bond: A written promise to pay a spec3c sum of money, called the face value or principal amouni, at a specified date or dates in the future, called the maturity dates, together with periodic interest at a specified rate. ut: Tne iinancial plan for the operation of a program or organization xvbich includes an estimate or proposed expenditures for a given period and the proposed means of financing those expenditures. Budset Messaze: A general outline of the budget which includes comments regarding the government's experience during +he past period, its hancial status at the time of the message, and recommendations regarding the jinancial policy for the coming period. Capital Improvements Prowam: An annually updated plan or schedule of projected expendittxes for public facilities and improvements which includes estimated project costs, sources of funding, and liming of work over a five year period. For hancial planning and general management, be program is presented as a plan of work and proposed expenditures, and is the basis for appropriation requests and bond issues. Canitat Outlay: Fked assets which have a value of $100 or more and have a useful economic lifetime of more than one year. Commodities: Supplies required by t!x municipality in order to perfom the services to its citizens. Communitv Protection Profram: Program whose objective is to reduce the amouui. and the effects of external ham to individuals and damage to property and in general to promote an atmosphere of personal security from ex?emal events. Continpency: A budgetary reserve set aside for emergencies or udoreseen expenditures not otllenvise budgeted. Contractual Sen~ices: Services other illan employee services such as conlractua.1 anangements and wnsultani services-wluch may be required by the muuicipalily. - - - Debt Service Fund: A fund established to account for the accumulation of resources for and the payment of general long term debt, principal, and interest. Encumbrancas Obligations in the form of purchase orders, andlor 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 kanced and operated in a manner similar to grivate business enterprises. The intent of a governing body is that the cost of providing goods and services to the general public on a con&uin.g basis be bcedor recovered pkilythrough 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. Emenditures: 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. Frinee (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. FdTime Equivalent Position @m: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 sbecial regulations, restrictions or limitations. Fund Balance: Funds remaining afler the application of available revenues and resources to support expenditures for the hed. General Fund: A fund used to account for all financial resources except those required to be accounted for in another fund. General Obligfltion Bonds: Bonds for the payment of which fie full'faith and credit of the issuing govement are .pledged. . -Goal: Broad statement of desired results for the city, department, andlor activity relating to the quality of services to be provided to the citizens of Bmkgion. Home and Communi* Envrironrnent Propam: Program to provide satisfacioqr opporhmity for proddive and enjoyable living for the cltizemy both as individuals and as a community of people. Human Develooment: Program to promote the general well being ofthe City and to encourage the hllest development of cultural and educational potentials of the cibens and the commullity. Inter~overnmental'Revenues: Revenue eom other governments, pr-y in the form of Federal and State grants, but may also be paymenis &om other local governments. Internal Service Fund: A fund used to account for the iinancing of goods and services provided by one department or agency to other departmenis or agencies of a government on a cost/reimbmsementbasis. LeveI of Service: Generally used to deke the existing or current senrices, programs and facilities provided by the government for its citizem. Level of service of any given activity may be increased, decreased, or remain the same depending upon the needs, alternatives, and available resources. &: The to?A amount of taxes, special assessments, or service charges imposed by a government to support governmental activities. Objectives: Spec& measurable achievements that an activity seeks to accomplish within a given tirue frame which are directed to a particular goal. An objective should be stated in tern of results, not processes or activities. Ordinance: A formal legislative enactment by the goveming body of a municipality. rerformance Measure: Data collected to delemine how effective or efficient a program is in achieving its objectives. Personal Seniccs: Expenditures for salaries, wages, and related employee benefits for persons employed by Ule muuicipaliiy. Policy and Administration Program: Program to provide for Ihe functioning of tle govemnent and to assure the general administration of the municipality. Program: Particular and primary pari of a fuction of govemme~~ts.A progranl encompasses associated activities directed toward the attainment of established progran~objectives. Resolution: An order of a legislative body requiring less legal forn1alily than an ordinance; additionally, it has less legal status. Revenue: Income received by the City to support the government's program of services to the citizens. Income includes such items as property tax, fees, user charges, grants and fines. Special Assessment: A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily beneM those properties. Suecia1 Assessment Acconnt: An account within the Debt Service Fund which for budgehg purposes is used.. TO . account for rhe financing of public irnprovernen-s or smices dcemcd to bene51 primarily thz propt'rties agains~w%chijecialassessments a-e-levied. Special Revenue Fund: Funds nsed to account for proceeds of spec& revenue sources that are legally restricted to expenditures for specified purposes. Taxable Valuations: Valuations set upon real estate or other property by a government as the basis for levying taxes. -Taxes: Compulsory charges levied by government for the purpose of hncing services performed for the common benefit. This does not include specFEic charges made against particular persons or property for current or permanent benefits such as special assessments. Transfers In/Out: Amounts transferred from one fund to another to assist in financing the services of the recipient fund. Trust and Arrencv Funds: Funds used to account for assets held by a government in a trustee or agent capacity for individuals, private orgauizations, other governments, andor other funds. User Charee: The payment of a fee for direct receipt of a public service by the party who benefits &om the service.