Burlington: A Great Place to Live, Work and Play Annual Budget

Burlington: A Great Place to Live, Work and Play

Annual Budget

Fiscal Year 2017 - 2018

CITY COUNCIL

Shane McCampbell, Mayor Jim Davidson, Mayor Pro Tem

Robert Fleming Tim Scott

Annie Wilson

PREPARED BY:

Jim Ferneau, City Manager Stephanie Stuecker, Director of Administrative Services

Annette Crowner, Accounting Manager

TABLE OF CONTENTS

INTRODUCTORY SECTION PAGE NO.

Transmittal Letter 1Vision and Values Statement 5Budget Calendar 7Basis of Accounting 8Budget Amendment Process 11Summary of All Funds 12Explanation of Major Revenue Sources 14Comparison of Revenues by Fund 26Summary of Revenue by Fund 27Comparison of Expenditures by Fund 32Comparison of Expenditures by Program 34Comparison of Expenditures by Type 36General Fund Revenue and Expenditures 38Summary of Expenditures by Activity 39Comparison Property Tax Asking 43Schedule of Interfund Transfers 44Current Year Taxes - How We Compare 45

DEPARTMENTAL SUMMARY

Organizational Structure 46Departmental Activity Schedules 47

GENERAL FUND 58

Fund Balance Summary 60Revenue Detail Summary 61Expenditure Detail:Public Safety Fire Administration 64 Fire Control 66 Fire Prevention 69 Disaster Control 71 Hazardous Materials 73 Airport Fire Control 75 Ambulance 77 Law Enforcement/Records 79 Patrol/Investigations 82 Communications 85 Crime Prevention 87 Security Guard 89 Animal Control 91 Special Investigations 93 Traffic Safety Grant 95 Canine Unit 97 Building Code 99Community Development Planning & Zoning 101Culture & Recreation Auditorium 103 Library 105 Park M & O 108

Forestry M & O 111 Park Swimming Pool 114 Recreation Activities 116 Youth Center 118 Port of Burlington and Riverfront 120 Senior Center 122Health & Social Services Human Rights Commission 124 Potter's Field 126Public Works Public Works Admin 128 Engineering 130 Public Works Building 132 Transit Operation 134 Depot 137 Airport 139General Government Executive Administration 141 City Council 143 Personnel 145 Legal 147 City Clerk 149 Finance Administration 151 Accounting 153 Computer Operations 155 Insurance 157 City Hall 159

SPECIAL REVENUE FUNDS

Road Use Tax 161Fund Balance Summary 162Revenue Detail Summary 163Expenditure Detail: Street Maintenance 164 Snow Removal 167 Traffic Signals/Public Lighting 169

Sales Tax Fund 171Fund Balance Summary 172Revenue Detail Summary 173Expenditure Detail: Sales Tax 174

Community Development Fund 176Fund Balance Summary 177Revenue Detail Summary 178Expenditure Summary 179Expenditure Detail: Community Development 180

Hotel/Motel Tax Fund 181Fund Balance Summary 182Revenue Detail Summary 183Expenditure Summary 184Expenditure Detail: Hotel/Motel Tax Fund 185

Bridge Fund: 188Fund Balance Summary 189Revenue Detail Summary 190Expenditure Detail: Bridge Fund 191

Employee Benefits 193Fund Balance Summary 194Revenue Detail Summary 195

Downtown SSMID 196Fund Balance Summary 197Revenue Detail Summary 198Expenditure Detail: Downtown SSMID 199

Emergency Levy 200Fund Balance Summary 201Revenue Detail Summary 202

Equipment Replacement Fund 203Fund Balance Summary 204Revenue Detail Summary 205Expenditure Detail: Equipment Replacement 206

Tax Increment Fund 208Fund Balance Summary 209Revenue Detail Summary 210Expenditure Detail: Tax Increment 211

Targeted Jobs Fund 213Fund Balance Summary 214Revenue Detail Summary 215Expenditure Detail: Targeted Jobs 216

Special Assessments FundFund Balance Summary 218

DEBT SERVICE FUND 219

Fund Balance Summary 220Revenue Detail Summary 221Fiscal Year 2016 Actual Debt Limit 222Debt Margin and Credit Rating Comparison 223Fiscal Year 2018 Projected Debt Limit 224

Expenditure Detail: Schedule of General Obligation Bond Indebtedness 225 2010 Aquatic Center Note 226 2011 GO Bond 226 2012F GO Refunding 227 2013A Taxable GO Bond 227 2013B Taxable GO Bond 228

2013C GO Refunding 229 2013D GO Refunding 230 2014A GO Bond 230 2014B GO Refunding 231 2015A GO Refunding 231 2015B GO Refunding 232 2016A GO Refunding 232 2016B GO Refunding 233 Future General Obligation Bond 233

TRUST AND AGENCY FUND 234

Fund Balance Summary 235Revenue Detail Summary 236Expenditure Detail: Miscellaneous Trust and Agency 237

CAPITAL PROJECTS FUND 238

Fund Balance Summary 239Revenue Detail Summary 240Expenditure Summary 241Expenditure Detail: Capital Projects 242 Project & Funding Sources by Department 2018-2022 244 Projects by Funding Source 2018-2022 254

ENTERPRISE FUND

Parking Fund 259Fund Balance Summary 260Revenue Detail Summary 261Expenditure Detail: Parking Enforcement 262 Parking Maintenance 264

Golf Course Fund 266Fund Balance Summary 267Revenue Detail Summary 268Expenditure Detail: Flint Hills Golf Course 269

Solid Waste Management 273Fund Balance Summary 274Revenue Detail Summary 275Expenditure Detail: Solid Waste Management 276

Sewer Fund 279Fund Balance Summary 280Revenue Detail Summary 281Expenditure Detail: Wastewater Treatment Administration 282 Wastewater Treatment Operation 284 Sanitary Sewer Maintenance 287 Wastewater Treatment Facility 290 Cascade Sewer Seperation 292 Market, Angular, South and Locust 294

Sewer Upgrades 296 Sewer Revenue Bonds 298

Rec Plex 299Fund Balance Summary 300Revenue Detail Summary 301Expenditure Detail: Rec Plex 302

Water Fund 306Fund Balance Summary 307Revenue Detail Summary 308Expenditure Detail: Waterworks 309

INTERNAL SERVICE FUND

Property Maintenance Fund 310Fund Balance Summary 311Revenue Detail Summary 312Expenditure Detail: Property Maintenance 313

Vehicle Maintenance Fund 316Fund Balance Summary 317Revenue Detail Summary 318Expenditure Detail: Vehicle Maintenance 319

Insurance Reserve Fund 322Fund Balance Summary 323Revenue Detail Summary 324Expenditure Detail: Self-Insurance Losses 325

Safety Coordination Fund Balance Summary 327Expenditure Detail: Safety Coordination 328

Community Profile 330Miscellaneous Statistical Data 339Financial Policies 340Glossary 356


City of Burlington 400 Washington St Burlington, IA 52601

March 2, 2017

TO: The Honorable Mayor and City Council

FROM: City Manager Jim Ferneau

RE: Budget Fiscal Year 2017-2018

Overall Considerations

We began a process in 2012, at the very end of the FY2012 budget, of beginning an overhaul of our financial objectives as reflected within our operating budget. We began consolidating our account deficits where possible, eliminating operating costs as we could through operational reductions, and implementing a set of new financial policies and objectives. The Fiscal Year 2014 budget was the first operating budget prepared specifically with those financial objectives in mind. The Fiscal Year 2014 budget was approved in March 2013, and was planned at that time to be part of a 5 year process to eliminate all deficit fund balances and establish a 15% cash balance in the General fund. That 5 year process was estimated to culminate at the end of the FY2018 budget on June 30, 2018. I will not go through an overview of the changes that were necessary to put that plan together, nor the multiple obstacles that have arisen in the meantime; the majority of those can be reviewed at your pleasure by reading my cover letters to previous year’s budget documents.

The development of the FY2018 budget finds us on pace to have our deficit account balances eliminated, fulfilling that goal begun in 2012. We find ourselves falling short of the goal for the establishment of a 15% cash balance in the General fund; that is likely a couple of years off, though we are still continuing to grow our cash reserves. Many difficulties have arisen that have altered our landscape, but none of these have been insurmountable.

The most significant event that has impacted the development of the FY2018 budget has been the desire to enhance our community’s public safety focus. The end result is that we have accomplished this in a three-pronged approach: 1) increasing our nuisance enforcement staffing with the addition of a seasonal person, 2) increasing our fire/EMS division with the addition of one firefighter, and positioning ourselves to seek grant funding to leverage that into six positions for a period of three years, and 3) increasing our police protection with the addition of two police officer positions, with the possibility of seeing this force allocation be added to in ensuing years.

This increased emphasis on public safety was not taken lightly, or without significant discussions about how to make it possible. Ultimately, the decision was made by the Council to cover this additional staffing cost with the implementation of a tax increase, raising our levy from $15.93 to $16.33. Part of

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the ongoing discussion foreseen in this process, though, is an emphasis on reviewing other city services prior to entering the next budget formulation process to evaluate whether programmatic cuts or efficiencies can be achieved elsewhere to offset public safety expenditures. This will be a daunting task, and one that we all as community members are encouraged to keep our attention on.

The FY2018 budget is the first I have been involved in while in Burlington that did not require a transfer from the General fund to assist in eliminating past account deficits. That is truly amazing, and a fact worthy of celebration. We have achieved a significant financial goal. Additionally, it has a goal of increasing our cash balance by $140,000 to assist in the process of building towards our goal of a 15% cash balance. For the budgeted year, this will simply maintain our expected 14% cash balance level, so there is still a significant amount of work to be done.

For the overall budget, Expenditures for FY2018 are anticipated to be $79,686,957 (including transfers). This amount is approximately $13,500,000 higher than FY2017. This increase comes in 4 areas. The largest, $5.5 Million, is an increase in capital projects. The second largest, Contract Services, has a $5.3 Million increase. Transfers are $1.8 Million higher, and the final category, personnel costs, is up $800,000 in order to cover raises, health insurance cost increases and new personnel in emergency services. Major projects planned for the year include the first grant-funded flood protection project (estimated at $7.2 Million for this phase). This will be the first of four projects to occur through approximately FY2023 for flood protection efforts. The downtown USBank building is scheduled to be remodeled for the police department this fiscal year at a cost of $3.5 Million. There are several street projects anticipated to occur, including Mt. Pleasant Street resurfacing west of Roosevelt Avenue ($1.7 Million), initial work on Mt. Pleasant Street Bridge ($1.4 Million), Agency Street improvements west of Roosevelt Avenue ($2.3 Million) as well as east of Roosevelt Avenue ($2.2 Million), as well as a variety of other Street projects budgeted for an additional $800,000. There is also approximately $4.0 Million of sewer projects, both at the sanitary sewer plant as well as through the storm water collection system. Construction of Combined Sewer Overflow (CSO) work will be approximately 75% of the total work performed in the sewer system as we begin capital projects in the MASL basin. In regards to the dramatic increase in contract services, this is accounted for from two primary sources. The first is professional services, and reflects a high load of engineering design and construction management fees associated with the capital projects that are budgeted. The second is accounted for by the category “other infrastructure repairs”, with the most significant line item being the need to repair road and cliff washouts from last summer’s storms.

Other than these categories, our expenditure components remain fairly stable from FY2017 going into FY2018. On the revenue front, Hotel/Motel taxes as well as Local Option Sales Taxes (LOST, our second largest general funding stream at over $4,000,000 annually) are projected to be relatively flat as we

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transition to a new year. They are both on pace to be significantly lower in FY2018 than they were in FY2016. I want to emphasize the significance of LOST revenues to funding our operations. As already stated, this is our second largest funding source at approximately $4,000,000. The growth in this category has been very minimal over the last few years. Budgeted revenues for Fy2018 are $130,000 higher than actual revenues in FY2012, an average annual increase of less than 0.5%. Property tax revenue growth, our largest income source at close to $12,000,000, is projected to increase 5.4%, a reflection of releasing a portion of TIF valuation to the general fund and a decision to significantly increase property taxes to cover additional public safety personnel.

Several fees were raised as well. Solid Waste is scheduled to increase the base fee by $0.25 (approximately 2%) to cover increased tipping fees/recycling costs, going from $13.75/month to $14.00/month. The Sewer and Storm water funds are budgeted with a 3% overall rate increase, reflecting the ongoing need to keep up with rising costs and meet the projected long term financing needs for multiple long term projects, first and foremost being the mandated Combined Sewer Separation work. Golf course fees were increased approximately 2%.

We have been able to continue to make progress in this budget cycle, but I feel a need to express a word of caution. There are several factors that can provide headwinds as we move forward. Our property valuation is growing at a very slow rate. Our other primary sources of general fund revenue, Hotel/Motel taxes and Local Option Sales Taxes, have enjoyed great years, but are very cyclical in nature, and appear to be at a crest for the next few years. We also continue to hear rumors at a state level in regards to the potential for backfill to be cut, which represents $440,000 of revenue to us on an annual basis. Seeking ways to make up for this revenue is problematic, especially at a time when there is ongoing pressure to continue to add public safety expenditures to our budget in the future.

I would like to thank the members of our City Council, staff, and most especially the residents of our community for working together to try to balance out significant differences of opinion over the level of services that should be provided by the City of Burlington and at what cost should be imparted to pay for those services. These are difficult decisions, and the most important items to be achieved in this process are to be realistic about what can be done and to treat others with respect. These goals have been largely achieved by all. Thank you for allowing me to be a part of this process, of helping to make Burlington a great place to live, work, and play.

Sincerely,

Jim Ferneau City Manager

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VISION Burlington is a great place to live, work and play.

Proud of our past, building for our future

Community of pride and caring

Commitment to financial responsibility

VALUES

P

R

I

D

E

ARTNERSHIP

ESPECT

NTEGRITY

EDICATION

FFICIENCY

We encourage teamwork between individuals and organizations to inspire innovation and effective service, creating a great place to live, work and play.

We respond to the diverse views of the community and incorporate these into discussions and decision-making with consistent follow-through and accountability.

We are transparent, honest and ethical in our interactions and conduct our business in accordance with the highest standards of professional behavior.

We are passionate, progressive individuals striving for a cohesive community, enthusiastic about achieving excellence.

We pursue continuous learning, adaptability and fiscal responsibility to create a sustainable and safe community.

City of

Burlington

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BUDGET CALENDAR

FISCAL YEAR 2017-2018 December 5 – December 14, 2016 Department heads meet with City

Manager and Director of Administrative Services to discuss budget requests.

December 14, 2016 – January 9, 2017 Information compiled, revenue

projection completed, and budget documents prepared.

January 9 – February 9, 2017 City Council is presented with

budget and meets to discuss budget.

February 10, 2017 Budget filed with City Clerk. February 21, 2017 City Council sets public hearing

on the proposed FY2017 budget. February 22, 2017 Publication of notice of public

hearing on the proposed FY2018 budget.

March 6, 2017 Public hearing. March 6, 2017 Budget adoption. March 15, 2017 Filing deadline.

A Great Place to Live, Work and Play

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CITY OF BURLINGTON

FUND STRUCTURE OVERVIEW AND

BASIS OF ACCOUNTING AND BUDGETING FUND STRUCTURE OVERVIEW: The accounting system and the budget appropriation process are structured according to the basic guidelines established by the Government Finance Officers Association of the United States and Canada. The format includes the basic funds and fund types which follow. The City’s governmental funds are as follows:

General Fund - This fund accounts for all transactions of the city that pertain to the general administration of the city and the services traditionally provided to its citizens. This includes general administration, police and fire protection, streets, public building operations and maintenance, and parks and recreation.

Special Revenue Funds - These funds are utilized to account for revenues derived from specific sources that are usually required by law or regulation to be accounted for as separate funds. For the City of Burlington these funds include the Road Use Tax Fund, Sales Tax Fund, Community Development Fund, Hotel/Motel Tax Fund, Bridge Fund, Employee Benefits Fund, Downtown SSMID Fund, Emergency Levy, Equipment Replacement Fund, and Tax Increment Financing Fund. While the City continues to budget the fund as a Special Revenue funds, the Hotel/Motel Tax Fund is included as part of the City’s General Fund on the fiscal year-end financial statements as required by Governmental Account Standards Board (GASB) Statement 54.

Debt Service Fund - This fund accounts for the accumulation of revenues for and payment of principal and interest on general obligation long term debt.

Capital Projects Fund - These funds are utilized to account for financial resources to be used for the acquisition or construction of capital facilities or other major fixed assets.

The City’s business-type funds include the following:

Enterprise Funds - These funds are utilized to account for operations and activities that are financed and operated in a manner similar to a private business enterprise, and where the cost of providing goods and services to the general public on a continuing basis is expected to be recovered primarily through user charges. The City has also established Enterprise Funds when it was advantageous to segregate revenues earned and expenses incurred for an operation for purposes of capital maintenance, public policy, management control or accountability. Enterprise Funds for the City include the Parking Fund, Golf

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Course Fund, Solid Waste Management Fund, Sewer Fund, Rec Plex Fund and Water Fund.

Internal Service Funds - These funds are established to finance and account for services and/or commodities furnished by one department or agency to other departments or agencies of the City. The Internal Service Funds of the City are the Property Maintenance Fund, Vehicle Maintenance Fund, and Insurance Reserve Fund.

Trust and Agency Funds - These funds are used to account for assets held by the City in a trustee or custodial capacity for other entities such as individuals, private organizations, or governmental units.

Accounting for financial activities of the City and the budget appropriation process are also presented according to classifications required by the State of Iowa. Revenues are credited to individual fund types while expenditures/expenses are recorded according to functional areas within specific funds for budgetary control purposes. All of the City’s funds are considered appropriated funds according to the criteria established by the State. This budget document was prepared according to these criteria. The following functional areas are included in the budget: Public Safety -This function provides for services to reduce the amount and effects of

external harm to individuals and damage to property, and in general to promote an atmosphere of personal security from external events. Police, fire, ambulance, animal control and building code enforcement are included in this program.

Public Works -This function provides for safe and well-maintained infrastructure for the

City. Activities included in this function are street maintenance, transit, snow and ice control, traffic control, public works administration and engineering.

Health and Social Services -This function provides for assistance to service agencies

involved in providing health and social services in the community. This function includes the Human Rights Commission and Potter’s Field.

Cultural and Recreation -This function promotes the general well being of the City and

encourages the fullest development of cultural and educational potentials of the citizens in the community. This function includes the library, Memorial Auditorium, parks, and recreational opportunities.

Community and Economic Development -This function provides for planning and

development of the City including the social, physical and economic needs of the City. Activities in this function are Community Development Administration, Economic Development, Tax Increment Funds and the Downtown Self-Supported Municipal Improvement District.

General Government -This function provides for the operation of the government and

assures the general administration of the municipality. Activities included in this

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function are mayor and council, legal, general administration of the City, finance, human resources, computer operations, risk management, and buildings and grounds.

Capital Projects -This function provides for the acquisition or construction of major

capital facilities or equipment for the City. Debt Service -This function provides for the accumulation of resources for and the

payment of principal and interest on long term debt of the City.

Business Type Activities -This function includes activities of the City that are financed in whole, or in part, by fees charged to external parties for goods or services. These activities are accounted for as enterprise funds and include the Parking System, Golf Course, Solid Waste, Sewer Fund, Rec Plex Fund and Water Fund.

BASIS OF ACCOUNTING AND BUDGETING: The City of Burlington uses the modified accrual basis of accounting to budget and account for transactions of the governmental funds. Under this basis of accounting, revenues are recognized when susceptible to accrual (when they are measurable and available) and expenditures are recognized when the fund liability is incurred. For the City’s proprietary funds the City uses the accrual basis of accounting. Under this basis, revenues are recorded when earned and expenses are recorded when the liability is incurred. The City prepares the budgets for proprietary funds consistent with this basis except that capital outlay items are included in the budget and depreciation is excluded. The City prepares its budget on a basis consistent with generally accepted accounting principles except that the City also recognizes encumbrances for budgetary purposes. Encumbrances include supplies ordered but not yet received, and services contracted but now yet expended by the City. Encumbrances are charged against a budget or appropriation for accounting purposes. Accordingly, expenditures/expenses in this document include encumbered expenditures/expenses. Encumbrances do not lapse at year-end and provide authorization for expenditures/expenses for the following year. The City appropriates funds for capital projects on a fiscal year basis. The Capital Projects section of this document includes descriptive information on each project with estimated costs and financing sources for the next five fiscal years.

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BUDGET AMENDMENT PROCESS

The State Code of Iowa provides that “A city budget as finally adopted for the following fiscal year, becomes effective July 1st, and constitutes the city appropriation for each program and purpose specified therein until amended as provided in this section. A city budget for the current fiscal year may be amended for any of the following purposes: 1. To permit the appropriation and expenditure of unexpended, unencumbered cash

balances on hand at the end of the preceding fiscal year which had not been anticipated in the budget.

2. To permit the appropriation and expenditures of amounts anticipated to be

available from sources other than property taxation, and which had not been anticipated in the budget.

3. To permit transfers from the Debt Service Fund, the Capital Improvement

Reserves Fund, the Emergency Fund, or other funds established by state law to any other city fund unless specifically prohibited by state law.

4. To permit transfers between programs within the General Fund. The budget

amendment must be prepared and adopted in the same manner as the original budget…”

Consequently, according to state requirements, a public hearing is set for the amendment of the current year’s budget. The information supplied to the City Council and general public includes the public hearing notice, a detailed listing of proposed amendments by department. Each proposed amendment is likewise described as to its purpose or need. A budget amendment is to be completed by May 31st of each year in order to allow time for a potential hearing to be held. The decision on the protest hearing needs to be rendered before June 30, the end of the fiscal year. Any amendment of the budget after May 31st, which is properly appealed and, likewise, without adequate time for hearing and decision before June 30, is considered void.

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SUMMARY OF ALL FUNDSESTIMATED ESTIMATEDBEGINNING ENDINGBALANCE TRANSFERS TRANSFERS BALANCE

July 1, 2016 REVENUES IN EXPENDITURES OUT June 30, 2017

General 2,531,051$ 12,514,558$ 7,058,409$ 18,451,907$ 1,310,000$ 2,342,111$ Special Revenue Road Use Tax 1,717,017 3,100,100 - 2,460,465 634,930 1,721,722 Sales Tax 580,566 4,315,721 - 120,000 4,143,873 632,414 Community Development 33,391 - - - - 33,391 Hotel/Motel 319,127 - 900,000 384,550 448,645 385,932 Bridge 8,385 9,000 6,000 17,000 - 6,385 Employee Benefits - 1,963,589 - - 1,963,589 - Downtown SSMID (1,037) 66,328 - 65,000 - 291 Emergency Levy - 192,251 - - 192,251 - Equipment Replacement 20,385 30,500 - 30,500 - 20,385 Tax Increment 336,335 2,453,300 - 190,000 2,523,483 76,152 Targeted Jobs 3,320 1,460,000 - 1,460,000 - 3,320 Special Assessments - - - - - -Debt Service (40,922) 3,193,687 2,454,693 5,352,358 - 255,100 Trust & Agency 578,371 425,000 - 425,000 - 578,371 Capital Projects 4,086,823 11,533,374 1,717,827 12,923,301 - 4,414,723 Enterprise Parking 7,590 78,100 - 75,409 - 10,281 Golf Course (127,467) 496,500 175,830 525,625 - 19,238 Solid Waste Management 358,716 1,827,000 - 1,425,635 218,086 541,995 Sewer 7,779,045 7,071,257 - 6,691,120 1,179,595 6,979,587 RecPlex (191,520) 470,000 331,155 604,120 - 5,515 Insurance Reserve 338,864 350,000 - 300,000 - 388,864 Water 3,320,580 4,114,017 - 4,008,472 - 3,426,125

Total Budgeted Funds 21,658,620$ 55,664,282$ 12,643,914$ 55,510,462$ 12,614,452$ 21,841,902$

Internal Service Property Maintenance - 513,061 - 508,035 5,026 - Vehicle Maintenance - 838,836 - 814,400 24,436 - Safety Coordination 22,963 122,510 - 123,231 - 22,242

Total Unbudgeted Funds 22,963$ 1,474,407$ -$ 1,445,666$ 29,462$ 22,242$

Total All Funds 21,681,583$ 57,138,689$ 12,643,914$ 56,956,128$ 12,643,914$ 21,864,144$

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SUMMARY OF ALL FUNDSESTIMATED ESTIMATEDBEGINNING ENDINGBALANCE TRANSFERS TRANSFERS BALANCE

July 1, 2017 REVENUES IN EXPENDITURES OUT June 30, 2018

General 2,342,111$ 12,811,167$ 7,488,429$ 19,251,811$ 900,000$ 2,489,896$ Special Revenue Road Use Tax 1,721,722 3,066,800 - 2,802,310 943,710 1,042,502 Sales Tax 632,414 4,242,200 - 100,000 4,158,784 615,830 Community Development 33,391 - - - - 33,391 Hotel/Motel 385,932 - 900,000 385,535 737,310 163,087 Bridge 6,385 9,000 6,000 15,000 - 6,385 Employee Benefits - 2,308,175 - - 2,308,175 - Downtown SSMID 291 63,098 - 63,000 - 389 Emergency Levy - 197,256 - - 197,256 - Equipment Replacement 20,385 30,500 - 30,500 - 20,385 Tax Increment 76,152 2,610,000 - 230,000 1,979,857 476,295 Targeted Jobs 3,320 1,480,000 - 1,480,000 - 3,320 Special Assessments - - - - - - Debt Service 255,100 3,249,798 2,822,408 5,899,474 - 427,832 Trust & Agency 578,371 528,550 - 428,550 100,000 578,371 Capital Projects 4,414,723 18,336,763 1,471,630 21,466,087 182,294 2,574,735 Enterprise Parking 10,281 85,400 8,000 95,885 - 7,796 Golf Course 19,238 504,500 198,550 709,435 - 12,853 Solid Waste Management 541,995 1,855,000 - 1,684,285 227,674 485,036 Sewer 6,979,587 10,113,090 - 9,046,525 1,239,707 6,806,445 RecPlex 5,515 525,000 115,000 638,885 - 6,630 Insurance Reserve 388,864 300,000 - 300,000 - 388,864 Water 3,426,125 5,097,501 - 4,989,498 - 3,534,128

Total Budgeted Funds 21,841,902$ 67,413,798$ 13,010,017$ 69,616,780$ 12,974,767$ 19,674,170$

Internal Service Property Maintenance - 531,730 - 526,480 5,250 - Vehicle Maintenance - 926,180 - 896,180 30,000 - Safety Coordination 22,242 126,998 - 126,998 - 22,242

Total Unbudgeted Funds 22,242$ 1,584,908$ -$ 1,549,658$ 35,250$ 22,242$

Total All Funds 21,864,144$ 68,998,706$ 13,010,017$ 71,166,438$ 13,010,017$ 19,696,412$

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General Information

2017/2018 Percent of Budget Total

Property Taxes 14,186,031$ 21.0%Local Option Sales Tax 4,242,200 6.3%Road Use Taxes 3,066,800 4.5%Solid Waste 1,855,000 2.8%Sewer 10,113,090 15.0%Ambulance Charges 1,120,000 1.7%Intergovernmental Revenues - Grants & Other Local Contributions 7,440,789 11.0%Water Charges 5,097,501 7.6%Other Financing Sources/Bond Proceeds 13,219,899 19.6%Other Revenues 7,072,488 10.5%

Total Operating Revenues 67,413,798$ 100.0%

City of BurlingtonMajor Revenue Sources

Fiscal Year 2017/2018 Budget

The City of Burlington budgeted operating revenues of $67,413,798 for 2017/2018 includes all budgeted revenues of the City.

Of the total 2017/2018 budgeted operating revenues, 89.5% is estimated to be received from nine major revenue sources. This section of the budget includes the basis for the budget estimates for each of these ten categories as well as relevant trends in these revenue sources.

Property Taxes $14,186,031 21.0%

Local Option Sales Tax 4,242,200 6.3%

Road Use Taxes 3,066,800 4.5%

Solid Waste 1,855,000 2.8%

Sewer 10,113,090 15.0%

Ambulance Charges 1,120,000 1.7%

Other Local Contributions

7,440,789 11.0%

Water Charges 5,097,501 7.6%

Other Financing Sources/Bond Proceeds

13,219,899 19.6%

Other Revenues 7,072,488 10.5%

Operating Revenues Budget 2017/2018

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General Information

Taxable Valuations

Property taxes comprise 21.0% of the City's operating revenues. The taxes in this category include both regular property taxes and property taxes from tax increment financing (TIF) districts. The City has a strong tax collection rate with the rate of collection of current year taxes generally over 99%.

Budgeted property tax revenue is determined based on taxable valuation of property and tax rates for various categories of taxes as provided for by the State of Iowa. Following are charts of taxable property valuations, tax rates and property taxes for the last four years, the estimated amounts for the current year and the budgeted amounts for 2017/2018. Relevant assumptions and comments are included for each of the charts.

Taxable valuations are received from the County Auditor each year. Changes in taxable valuation occur due to new growth or improvements to existing properties, changes in property values by the County Assessor, changes in the State “rollback” factors for the different categories of property and other State-mandated valuation requirements. The rollback factor for residential property was set as 55.6259% for 2016/2017 compared to 55.9391% for 2017/2018. Commercial values were valued at 90% in 2017/2018, the same value as 2016/2017.

Taxable Valuation History

Taxable Valuation (Excluding TIF)

Property TaxesFY 2017/2018 Budget $14,186,031

$638,455,300

$648,441,736

$655,234,528

$660,582,337

$677,305,976

$682,266,063

$500,000,000 $550,000,000 $600,000,000 $650,000,000 $700,000,000

Actual 2012/2013

Actual 2013/2014

Actual 2014/2015

Actual 2015/2016

Estimated 2016/2017

Budget 2017/2018

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Taxable Valuations

Rate Per $1,000 Valuation

Three of the tax categories are limited by State law to maximum rates per $1,000 of valuation. These maximums are $8.10 per $1,000 valuation for the General Fund, $.95 for Transit, and $.0675 for Levee Improvement. The City is at the maximum rate for the General Fund, but is less than the maximum for the Transit levy and Levee Improvement categories.

The other tax categories do not have limits per $1,000 of valuation. The Debt Service levy is the amount required for principal and interest on general obligation debt, the Employee Benefits levy is based on budgeted employee benefits in the General Fund, and the Tort Liability levy is based on estimated insurance costs.

The City's tax rate for 2017/2018 increased to $16.33632 per $1,000 of valuation, an increase of $0.40 from 2016/2017 at $15.9363 per $1,000 of valuation.

The City's tax rate for 2017/2018 is comprised of six different categories as provided for by the State of Iowa. These include the General Fund, Transit, Tort Liability, Employee Benefits, Debt Service, and Levee Improvement levies.

Property Tax Rate History

$15.804

$15.936

$15.936

$15.936

$15.936

$16.336

$12.500 $13.000 $13.500 $14.000 $14.500 $15.000 $15.500 $16.000 $16.500

Actual 2013/2014

Actual 2014/2015

Actual 2014/2015

Actual 2015/2016

Estimated 2016/2017

Budget 2017/2018

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Property Tax Revenue

General Information

Property Taxes (Including Tax Increment Financing (TIF) Taxes)

Property taxes estimated for 2017/2018 total $14,186,031, including $11,576,031 from regular property tax and $2,610,000 from tax increment financing (TIF) taxes. This is a 5.54% increase in regular property taxes and a 4.25% increase in total taxes including TIF taxes.

Local Option Sales TaxFY 2017/2018 Budget $4,242,200

Voters in the City of Burlington first approved the 1% local option sales tax in 1994 for a five year period from October 1, 1994 through December 31, 1999. Proceeds from this tax were required by the referendum to be used 50% for property tax relief with the balance being used for the funding of an annually approved capital improvements plan, and the hiring and equipping of six additional police officers. In 1997, by special election the voters approved the extension of this tax through December 31, 2002 to coincide with the City's five year capital improvement plan and increase the hiring and equipping of the number of police officers to eight. In August 2002, voters approved an additional ten year extension to this tax through December 31, 2012 with 50% of the tax to be used for property tax relief and the balance to be used for the funding of an annually approved capital improvements plan including economic development and community protection. In 2012 voters approved an extension of this tax for a 10-year period through December 31, 2022 with 50% of the tax proceeds used for property tax relief. The remainder of the sales tax proceeds shall be used for public safety, capital improvements, capital equipment, debt obligations and economic development.

$12,023,094

$12,576,869

$12,980,585

$13,207,003

$13,418,004

$14,186,031

$2,000,000 $7,000,000 $12,000,000 $17,000,000

Actual 2012/2013

Actual 2013/2014

Actual 2014/2015

Actual 2015/2016

Estimated 2016/2017

Budget 2017/2018

Regular PropertyTaxes

TIF District Taxes

17

Basis of Local Option Tax Estimate

Local Option Tax Revenue Trends

General Information

Basis of Road Use Tax Estimate

(*Including Reconciling Amounts Received in Succeeding Fiscal Year)

Each fiscal year the Iowa Department of Revenue and Finance makes estimated local option sales tax payments to the City. The following fiscal year, the City receives an additional payment which reconciles actual local option sales tax amounts to the estimates previously remitted to the City. The following chart shows the local option sales taxes earned by the City each fiscal year. These amounts include the reconciliation amounts received the following year.

Local Option Sales Tax Revenue by Fiscal Year

Road Use TaxFY 2017/2018 Budget $3,066,800

The State of Iowa collects taxes on gasoline sales, vehicle license fees and weight taxes. A portion of the funds collected are distributed to cities as Road Use Taxes on a per capita formula basis.

The estimated per capita rate of distribution of the Road Use Tax is provided by the Iowa Department of Transportation based on current laws regarding specific revenue to and disbursement from the State’s Road Use Tax Fund.

$3,671,507

$3,564,857

$3,691,986

$4,005,732

$4,103,077

$3,819,826

$3,771,981

$4,177,362

$4,441,514

$4,315,721

$4,242,200

$500,000 $1,500,000 $2,500,000 $3,500,000 $4,500,000

Actual 2007/2008

Actual 2008/2009

Actual 2009/2010

Actual 2010/2011

Actual 2011/2012

Actual 2012/2013

Actual 2013/2014

Actual 2014/2015

Actual 2015/2016

Estimated 2016/2017

Budget 2017/2018

18

Road Use Tax Revenue Trends

The first chart below shows actual Road Use Tax revenues for the previous four fiscal years and the estimated amounts for both the current year and 2017/2018. The second chart shows the actual and estimated per capita tax distribution rates for the same years. The per capita estimate is based on the current law regarding revenue to and disbursements from the State’s Road Use Tax fund. Any changes in the law could change the per capita amount to be distributed to cities.

Road Use Tax Revenue

Road Use Taxes (Per Capita Basis)

$2,493,855

$2,639,251

$2,729,692

$3,174,649

$3,100,000

$3,066,800

$2,400,000 $2,550,000 $2,700,000 $2,850,000 $3,000,000 $3,150,000 $3,300,000

Actual 2012/2013

Actual 2013/2014

Actual 2014/2015

Actual 2015/2016

Estimated 2016/2017

Budget 2017/2018

$94.00

$96.00

$98.50

$120.50

$121.00

$119.50

$- $20.00 $40.00 $60.00 $80.00 $100.00 $120.00 $140.00

Actual 2012/2013

Actual 2013/2014

Actual 2014/2015

Actual 2015/2016

Estimated 2016/2017

Budget 2017/2018

19

General Information

Basis of Revenue Estimates

Sewer Charges for Services Revenue Trends

Residential and Commercial Sewer Charges

Residential and commercial sewer usage remains fairly constant each year. The charts below reflect the sewer service charges for the last five fiscal years, the estimated amounts for 2016/2017 and the projections for 2017/2018. The sewer rates and storm waster charges for 2017/2018 are budgeted to increase by 3%.

Sewer service charges of the City are accounted for in the Sewer enterprise fund. These charges include residential and commercial charges, industrial charges, collection and drainage charges, sewer connection fees and industrial sampling charges and are budgeted for $7,075,000 for 2017/2018. The additional $3,038,090 budgeted revenue for 2017/2018 includes proceeds from bond issuances, interest and reimbursement of expenses.

Sewer Charges for ServicesFY 2017/2018 Budget $10,113,090

$4,676,147

$4,987,918

$5,521,441

$5,938,339

$6,237,347

$6,360,000

$6,495,000

$0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000

Actual 2011/2012

Actual 2012/2013

Actual 2013/2014

Actual 2014/2015

Actual 2015/2016

Estimated 2016/2017

Budget 2017/2018

20

Storm Water Charges

Charges for Sewer Services - All Types

$453,274

$452,601

$495,828

$521,430

$552,476

$565,000

$580,000

$200,000 $250,000 $300,000 $350,000 $400,000 $450,000 $500,000 $550,000 $600,000

Actual 2011/2012

Actual 2012/2013

Actual 2013/2014

Actual 2014/2015

Actual 2015/2016

Estimated 2016/2017

Budget 2017/2018

$5,129,421

$5,440,520

$6,017,269

$6,459,769

$6,789,823

$6,925,000

$7,075,000

$500,000 $2,000,000 $3,500,000 $5,000,000 $6,500,000 $8,000,000

Actual 2011/2012

Actual 2012/2013

Actual 2013/2014

Actual 2014/2015

Actual 2015/2016

Estimated 2016/2017

Budget 2017/2018

Residential and CommercialSewer Charges

Storm Water Charges

21

General Information

Basis of Revenue Estimates

Refuse Collection Charges for Service Revenue Trends

FY 2017/2018 Budget $1,855,000Solid Waste Charges for Services

Rates will increase to $14.00 per month for the 2017/2018 fiscal year. The rate increase is needed to cover increased tipping fees/recycling costs.

The Solid Waste activity involves the pickup of solid waste by refuse trucks in the City of Burlington. Refuse at residential dwellings is collected once each week. Each residential customer is allowed one untagged container per week. Each additional container requires a tag, which can be purchased from a variety of retailers throughout the community. The City sells these tags for $1.95 and allows the retailer to establish their own price. The department collects recyclables every other wek. In addition, the City provides once a year, a spring cleanup, pickup of larger items such as old appliances, furniture, etc. Property owners may contract with private haulers for yard waste disposal or haul yard waste to the landfill free of charge.

Refuse Collection charges for service revenues for the last five years, the estimated revenues for 2016/2017 and the budgeted revenues for 2017/2018 are shown in the following chart. The second chart shows the refuse collection rates since July 1, 2011.

22

1 $11.45 was the rate for 2011/2012.2 $12.10 was the rate for 2012/2013. 3 $13.00 was the rate for 2013/20144 $13.25 was the rate for 2014/2015.5 $13.50 will be the rate for 2015/2016.6 $13.75 will be the rate for 2016/2017.7 $14.00 will be the rate for 2017/2018.

Solid Waste Charges for Service Revenues

Refuse Collection Rate History (Rates Per Month)

$1,458,564

$1,589,031

$1,685,125

$1,741,325

$1,799,182

$1,827,000

$1,855,000

$- $500,000 $1,000,000 $1,500,000 $2,000,000

Actual 2011/2012 (1)

Actual 2012/2013 (2)

Actual 2013/2014 (3)

Actual 2014/2015 (4)

Actual 2015/2016 (5)

Estimated 2016/2017 (6)

Budget 2017/2018 (7)

$11.45 $12.10

$13.00 $13.25 $13.50 $13.75

$0.00

$2.00

$4.00

$6.00

$8.00

$10.00

$12.00

$14.00

$16.00

7/1/2011 7/1/2012 7/1/2013 7/1/2014 7/1/2015 7/1/2016

23

General Information

Basis of Revenue Estimate

Ambulance Charges for Services Revenue Trends

FY 2017/2018 Budget $1,120,000

In the 1980's, Burlington was one of the first two fire departments in Iowa to offer Paramedic service. Today, the City of Burlington operates five modular ambulances. The City currently provides advanced Emergency Medical Services (EMS) for the city and two thirds of Des Moines County. EMS coverage includes emergency transfers to hospitals within a 150 mile radius.

Ambulance Charges for Services

Historically, ambulance rates have been tiered based on level of service. The tiered rates have been reviewed yearly and have been adjusted to cover the costs of providing the service. January 1, 2013, the City adopted a resolution that will automatically adjust service rates annually to follow the annually published Blue Cross/Blue Shield Maximum Allowable Fee (MAF) for Iowa of the 1.7 multiplier of Medicare Maximum Allowable Fee as published annually, whichever is greater. Medicaid customer fee schedule will follow the Iowa Medicaid Schedule as published annually.

Ambulance Revenues

$930,273

$906,376

$864,681

$1,023,302

$1,048,370

$1,100,000

$1,120,000

$0 $250,000 $500,000 $750,000 $1,000,000 $1,250,000

Actual 2011/2012

Actual 2012/2013

Actual 2013/2014

Actual 2014/2015

Actual 2015/2016

Estimated 2016/2017

Budget 2017/2018

24

Intergovernmental Revenues - Grants & Other Local Contributions 7,440,889$ Revenues received from state and local governments.

Water Revenue 5,097,501$ Charges for water provided to Burlington and surrounding communities managed by Burlington Municipal Waterworks.

13,219,899$ Revenue from bond proceeds.

Other RevenuesHotel/Motel Taxes 900,000$ Cable Franchise Fees 293,000 Riverboat Gambling Taxes 205,000 Utility Replacement Taxes 145,259 Other Non-Property Taxes 117,577 Building Permits 240,000 Riverboat Boarding Fees 390,000

153,400 Charges for Services

Golf Course 504,500 Rec Plex 525,000 Transit 100,000 Engineering 425,000 Other 212,800

190,530 111,000

2,559,322 7,072,388$

Use of Money & PropertyFines & Forfeitures

Other Financing Sources/Bond Proceeds

Miscellaneous - Donations

Other Licenses, Permits, & Fees

RevenuesFY 2017/2018 Budget $32,830,677

25

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

General 12,402,754$ 12,846,407$ 12,514,558$ 12,678,291$ 12,811,167$ Special Revenue Road Use Tax 2,876,390 3,174,649 3,105,100 3,100,100 3,066,800 Sales Tax 4,177,362 4,441,514 4,200,000 4,315,721 4,242,200 Community Development 569,498 301,506 114,000 - - Bridge 6,113 17,747 9,000 9,000 9,000 Employee Benefits 1,745,748 1,800,900 1,958,855 1,963,589 2,308,175 Downtown SSMID 63,685 64,174 66,328 66,328 63,098 Emergency Levy 185,620 191,485 191,681 192,251 197,256 Equipment Replacement 31,202 35,066 30,500 30,500 30,500 Tax Increment 2,340,605 2,458,669 2,750,000 2,453,300 2,610,000 Targeted Jobs 249,036 1,296,476 1,460,000 1,460,000 1,480,000 Special Assessments 7,043 3,778 - - - Debt Service 5,941,476 3,286,682 3,181,008 3,193,687 3,249,798 Trust & Agency 255,772 375,000 425,000 425,000 528,550 Capital Projects 3,231,284 5,053,020 11,533,374 11,533,374 18,336,763 Enterprise Parking 97,360 95,618 77,570 78,100 85,400 Golf Course 475,456 487,025 496,500 496,500 504,500 Solid Waste 1,741,357 1,801,432 1,821,430 1,827,000 1,855,000 Sewer 6,996,843 7,587,243 7,555,277 7,071,257 10,113,090 Rec Plex 561,900 497,419 565,000 470,000 525,000 Insurance Reserve 350,044 350,118 350,000 350,000 300,000 Water 3,850,107 3,980,000 4,114,017 4,114,017 5,097,501

Total Budgeted Funds 48,156,655$ 50,145,928$ 56,519,198$ 55,828,015$ 67,413,798$

Internal Service Property Maintenance 484,772 494,082 519,126 513,061 531,730 Vehicle Maintenance 910,070 768,226 949,966 838,836 926,180 Safety Coordination 104,394 117,070 122,510 122,510 126,998

Total Unbudgeted Funds 1,499,236$ 1,379,378$ 1,591,602$ 1,474,407$ 1,584,908$

Total All Funds 49,655,891$ 51,525,306$ 58,110,800$ 57,302,422$ 68,998,706$

COMPARISON OF REVENUES BY FUND

26

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED General Fund

Property Taxes 6,046,619$ 6,101,178$ 6,068,954$ 6,068,954$ 6,268,179$ Non-Property Taxes 1,555,846 1,743,070 1,446,787 1,606,600 1,545,609 Licenses, Permits, & Fees 724,522 790,503 773,000 805,550 783,400 Intergovernmental 1,629,425 1,646,254 1,758,167 1,517,263 1,515,174 Charges for Services 1,591,312 1,738,185 1,702,500 1,742,860 1,795,400 Fines & Forfeitures 117,945 82,167 140,200 75,000 79,000 Use of Money & Property 166,126 198,043 197,950 367,900 190,530 Miscellaneous 570,959 547,007 427,000 494,164 633,875

Total General Fund 12,402,754$ 12,846,407$ 12,514,558$ 12,678,291$ 12,811,167$

SPECIAL REVENUE

Road Use TaxIntergovernmental 2,729,692$ 3,140,978$ 3,105,000$ 3,100,000$ 3,066,700$ Miscellaneous 146,698 33,671 100 100 100 Total Road Use Tax 2,876,390$ 3,174,649$ 3,105,100$ 3,100,100$ 3,066,800$

Sales Tax FundNon-Property Taxes 4,177,362$ 4,441,514$ 4,200,000$ 4,315,721$ 4,242,200$ Total Sales Tax Fund 4,177,362$ 4,441,514$ 4,200,000$ 4,315,721$ 4,242,200$

Community Development FundIntergovernmental 515,823$ 63,495$ 114,000$ -$ -$ Miscellaneous 53,675 238,011 - - - Total Community Development 569,498$ 301,506$ 114,000$ -$ -$

Bridge Revenue Fund Charges for Services 6,113$ 11,422$ 6,000$ 6,000$ 9,000$ Donations - 6,000 3,000 3,000 - Miscellaneous - 325 - - - Total Bridge Revenue Fund 6,113$ 17,747$ 9,000$ 9,000$ 9,000$

Employee BenefitsProperty Taxes 1,644,330$ 1,658,915$ 1,836,913$ 1,836,913$ 2,172,303$ Non-Property Taxes 64,069 62,714 45,266 50,000 50,364 Intergovernmental 37,349 79,271 76,676 76,676 85,508 Total Employee Benefits 1,745,748$ 1,800,900$ 1,958,855$ 1,963,589$ 2,308,175$

Downtown SSMID DistrictProperty Taxes 59,719$ 55,936$ 58,239$ 58,239$ 55,436$ Intergovernmental 3,966 8,238 8,089 8,089 7,662 Total Downtown SSMID District 63,685$ 64,174$ 66,328$ 66,328$ 63,098$

SUMMARY REVENUE BY FUND

27


Emergency FundProperty Taxes 176,920$ 176,388$ 179,748$ 179,748$ 185,649$ Non-Property Taxes 4,729 6,668 4,430 5,000 4,307 Intergovernmental 3,971 8,429 7,503 7,503 7,300 Total Emergency Revenue 185,620$ 191,485$ 191,681$ 192,251$ 197,256$

Equipment ReplacementMiscellaneous 31,202$ 35,066$ 30,500$ 30,500$ 30,500$ Total Equipment Replacement 31,202$ 35,066$ 30,500$ 30,500$ 30,500$

Tax Increment FundTax Increment 2,328,317$ 2,450,958$ 2,750,000$ 2,450,000$ 2,610,000$ Property Taxes 12,164 3,182 - 3,000 - Intergovernmental 124 4,529 - 300 - Total Tax Increment 2,340,605$ 2,458,669$ 2,750,000$ 2,453,300$ 2,610,000$

Targeted Jobs FundIntergovernmental 249,036$ 1,296,476$ 1,460,000$ 1,460,000$ 1,480,000$

Special AssessmentsNon-Property Taxes 7,043$ 4,000$ -$ -$ -$

DEBT SERVICE

Property Taxes 2,712,516$ 2,760,446$ 2,821,150$ 2,821,150$ 2,894,464$ Intergovernmental 67,852 131,084 117,537 117,537 114,778 Other Financing Sources 2,402,608 120,839 - - - Miscellaneous 662,696 180,499 180,000 180,000 180,000 Non-Property Taxes 95,804 93,814 62,321 75,000 60,556 Total Debt Service 5,941,476$ 3,286,682$ 3,181,008$ 3,193,687$ 3,249,798$

TRUST & AGENCY

Use of Money & Property 1,231$ -$ -$ -$ -$ Miscellaneous 254,541 375,000 425,000 425,000 528,550 Total Trust & Agency 255,772$ 375,000$ 425,000$ 425,000$ 528,550$

CAPITAL PROJECTS

Intergovernmental 1,002,970$ 2,481,900$ 3,591,209$ 3,591,209$ 4,230,467$ Miscellaneous - 1,333,925 392,831 392,831 886,397 Other Financing Sources 2,228,314 1,237,195 7,549,334 7,549,334 13,219,899 Total Capital Projects 3,231,284$ 5,053,020$ 11,533,374$ 11,533,374$ 18,336,763$

SUMMARY OF REVENUE BY FUND (CONTINUED)

28


ENTERPRISE

Parking Charges for Services 61,537$ 55,841$ 55,570$ 53,100$ 53,400$ Fines & Forfeitures 35,447 34,035 22,000 25,000 32,000 Total Parking Revenue 97,360$ 95,618$ 77,570$ 78,100$ 85,400$

Golf Course FuneCharges for Services 475,222$ 486,406$ 496,500$ 496,500$ 504,500$ Miscellaneous 234 619 - - - Total Golf Course Fund 475,456$ 487,025$ 496,500$ 496,500$ 504,500$

Solid Waste ManagementCharges for Services 1,741,325$ 1,799,182$ 1,821,330$ 1,827,000$ 1,855,000$ Miscellaneous 32 2,250 100 - - Total Solid Waste Management 1,741,357$ 1,801,432$ 1,821,430$ 1,827,000$ 1,855,000$

Sewer Revenue FundLicenses, Permits, & Fees -$ 6,325$ -$ -$ -$ Charges for Services 6,459,769 6,789,823 6,696,930 6,925,000 7,075,000 Use of Money & Property 61,867 78,223 61,000 85,000 95,000 Miscellaneous 69,079 65,872 56,847 61,257 58,090 Other Financing Sources 406,128 647,000 740,500 - 2,885,000 Total Sewer Revenue 6,996,843$ 7,587,243$ 7,555,277$ 7,071,257$ 10,113,090$

Rec PlexCharges for Services 561,900$ 497,419$ 565,000$ 470,000$ 525,000$

Insurance ReserveMiscellaneous 350,044$ 350,118$ 350,000$ 350,000$ 300,000$ Total Insurance Reserve 350,044$ 350,118$ 350,000$ 350,000$ 300,000$

WaterworksCharges for Services 3,850,107$ 3,980,000$ 4,114,017$ 4,114,017$ 5,097,501$ Total Waterworks 3,850,107$ 3,980,000$ 4,114,017$ 4,114,017$ 5,097,501$


INTERNAL SERVICE FUNDS

Property MaintenanceCharges for Services 484,772$ 494,082$ 519,126$ 513,061$ 531,730$ Total Property 484,772$ 494,082$ 519,126$ 513,061$ 531,730$


29


Vehicle MaintenanceCharges for Services 910,070$ 768,226$ 949,966$ 838,836$ 926,180$ Total Vehicle 910,070$ 768,226$ 949,966$ 838,836$ 926,180$

Safety CoordinationCharges for Services 104,394$ 117,070$ 122,510$ 122,510$ 126,998$ Total Safety 104,394$ 117,070$ 122,510$ 122,510$ 126,998$



30

Property Taxes $11,576,031

17%

Tax Increment $2,610,000

4% Non-Property Taxes

$5,903,036 9%

Licenses, Permits, & Fees

$783,400 1% Intergovernmental

$10,507,589 16%

Charges for Services $16,914,801

25% Use of Money &

Property $285,530

0%

Fines & Forfeitures $111,000

0%

Miscellaneous $2,617,512

4%

Other Financing Sources

$16,104,899 24%

Operating Revenues By Source Budget 2017/2018

$67,413,798


20%

Tax Increment $2,750,000

5%

Non-Property Taxes $5,758,804

10%


$773,000 1%

Intergovernmental $10,238,181

18%


27% Use of Money &

Property $258,950

1%


0%

Miscellaneous $1,862,378

3%

Other Financing Sources

$8,289,834 15%

Operating Revenues By Source Budget 2016/2017

$56,519,198

31


General 16,781,923$ 17,605,420$ 18,451,907$ 18,257,964$ 19,251,811$ Special Revenue Road Use Tax 2,317,842 2,308,485 2,539,780 2,460,465 2,802,310 Sales Tax 70,706 50,000 120,000 120,000 100,000 Community Development 744,927 197,644 120,000 - - Hotel/Motel 453,980 402,734 327,550 384,550 385,535 Bridge 14,512 11,602 17,000 17,000 15,000 Downtown SSMID 63,381 67,800 66,500 65,000 63,000 Equipment Replacement 31,918 26,081 30,500 30,500 30,500 Tax Increment 46,334 351,063 190,000 190,000 230,000 Targeted Jobs 249,036 1,293,156 1,460,000 1,460,000 1,480,000 Debt Service 8,674,097 6,294,932 5,540,858 5,352,358 5,899,474 Trust & Agency 260,310 335,000 425,000 425,000 428,550 Capital Projects 2,209,920 5,930,133 12,923,201 12,923,301 21,466,087 Enterprise Parking 70,497 79,678 75,635 75,409 95,885 Golf Course 499,231 534,794 521,315 525,625 709,435 Solid Waste 1,330,398 1,551,759 1,626,615 1,425,635 1,684,285 Sewer 5,433,770 6,731,803 7,487,410 6,691,120 9,046,525 Rec Plex 564,756 568,900 618,030 604,120 638,885 Insurance Reserve 306,502 277,303 300,000 300,000 300,000 Water 3,757,630 3,980,000 4,008,472 4,008,472 4,989,498


Internal Service Property Maintenance 480,034$ 489,202$ 514,100$ 508,035$ 526,480$ Vehicle Maintenance 887,037 744,502 925,530 814,400 896,180 Safety Coordination 99,949 109,838 123,231 123,231 126,998


Total All Funds 45,348,690$ 49,941,829$ 58,412,634$ 56,762,185$ 71,166,438$

COMPARISON OF EXPENDITURES BY FUND

32

General Fund $19,251,811

28%

Enterprise Funds $17,464,513

25%

Special Revenue Funds $5,106,345

7%

Debt Service Fund $5,899,474

8%

Capital Projects $21,466,087

31%

Other Funds $428,550

1%

Operating Expenditures By Fund Budget 2017/2018

$69,616,780

General Fund $18,451,907

32%

Enterprise Funds $14,637,477

26%

Special Revenue Funds $4,871,330

8%

Debt Service Fund $5,540,858

10%


23%

Other Funds $425,000

1%

Operating Expenditures By Fund Budget 2016/2017

$56,849,773

33


Public Safety 10,279,981$ 10,795,522$ 11,036,884$ 11,150,273$ 11,745,204$

Public Works 4,171,846 4,180,378 4,860,748 4,444,703 4,899,585

Health and Social Services 450 719 2,125 2,125 2,125

Culture and Recreation 3,737,025 3,870,060 3,987,000 4,040,368 4,274,897

Community & Economic Development 1,383,733 2,185,729 2,229,440 2,107,275 2,148,490

General Government 1,461,834 1,614,838 1,632,040 1,665,735 1,716,405

Debt Service 8,674,097 6,294,932 5,540,858 5,352,358 5,899,474

Business Type Activities 11,962,784 13,724,237 14,637,477 13,630,381 17,464,513

Capital Projects 2,209,920 5,930,133 12,923,201 12,923,301 21,466,087


Internal Service Funds

Vehicle Maintenance 887,037$ 744,502$ 925,530$ 814,400$ 896,180$

Property Maintenance 480,034 489,202 514,100 508,035 526,480

Safety Coordination 99,949 109,838 123,231 123,231 126,998


Total All Funds 45,348,690$ 49,940,090$ 58,412,634$ 56,762,185$ 71,166,438$

COMPARISON OF EXPENDITURES BY PROGRAM

34

Public Safety $11,745,204

17%

Public Works $4,899,585

7%

Culture and Recreation $4,274,897

6%

Community & Economic Development $2,150,615

3%

General Government $1,716,405

2%

Debt Service $5,899,474

9%


31%

Business Type $17,464,513

25%

Operating Expenditures By Program Budget 2017/2018

$69,616,780


19%


8%

Culture and Recreation $3,987,000

7%

Community & Economic Development $2,231,565

4% General Government $1,632,040

3%


10%


23%

Business Type $14,637,477

26%

Operating Expenditures By Program Budget 2016/2017

$56,849,773

35


Personal Services 16,550,404$ 17,172,883$ 17,803,805$ 17,864,379$ 18,584,585$ Contractual Services 11,926,456 12,753,558 13,325,505 13,217,482 17,275,875Commodities 1,951,047 2,168,641 2,535,430 2,383,530 2,521,690Capital Outlay 3,293,766 8,451,320 15,998,145 14,982,390 23,844,032Debt Service 10,160,180 7,813,061 7,186,888 6,868,738 7,390,598


COMPARISON OF EXPENDITURES BY TYPE

36

Personnel Services $18,584,585

27%

Contractual Services $17,275,875

25%

Commodities $2,521,690

4%

Capital Outlay $23,844,032

34%


10%

Operating Expenditures By Type Budget 2017/2018

$69,616,780


31%


23% Commodities $2,535,430

5%

Capital Outlay $15,998,145

28%


13%

Operating Expenditures By Type Budget 2016/2017

$56,849,773

37

Fiscal Year 2018 General Fund Revenues

Source FY18 Budget FY17 BudgetIncrease/ (Decrease)

Property Tax 49% 6,268,179$ 6,068,954$ 199,225$ Non-Property Taxes 5% 645,609 646,787 (1,178) Hotel/Motel Tax 7% 900,000 800,000 100,000 Licenses , Permits & Fees 6% 783,400 773,000 10,400 Uses of Money & Property 1% 190,530 197,950 (7,420) Intergovernmental 12% 1,515,174 1,758,167 (242,993) Charges for Services 14% 1,795,400 1,702,500 92,900 Miscellaneous 5% 633,875 427,000 206,875

Fines & Forfeitures 1% 79,000 140,200 (61,200) Total 12,811,167$ 12,514,558$ 296,609$

Fiscal Year 2018 General Fund Expenditures

Department FY18 Budget FY17 BudgetIncrease/ (Decrease)

Police 31% 6,080,145$ 5,521,509$ 558,636$ Fire 26% 5,015,940 4,861,290 154,650 Building Code 3% 530,650 538,160 (7,510) Health & Social Services 0% 2,125 2,125 - Auditorium 5% 919,342 670,450 248,892 Library 7% 1,338,310 1,306,565 31,745 Parks & Forestry 5% 910,785 972,325 (61,540) Recreation 1% 292,375 285,110 7,265 Public Works 2% 301,760 309,790 (8,030) Engineering 3% 566,825 516,170 50,655 Transit 5% 1,011,260 1,294,400 (283,140) Depot 0% 50,160 36,250 13,910 Airport 1% 152,270 147,358 4,912 Community & Economic Development 1% 275,490 272,940 2,550 General Government 3% 539,994 519,875 20,119 Mayor, Council & Administration 1% 294,020 287,270 6,750 Legal 1% 145,000 145,000 - Clerk, Finance & Human Reources 4% 709,645 652,145 57,500

Animal Control 1% 115,715 113,175 2,540 Total 19,251,811$ 18,451,907$ 799,904$

City of BurlingtonGeneral Fund Revenue and Expenditures

Property Tax 49% Non-Property Taxes 5% Hotel/Motel Tax 7% Licenses , Permits & Fees 6% Uses of Money & Property 1% Intergovernmental 12% Charges for Services 14% Miscellaneous 5% Fines & Forfeitures 1%

Fiscal Year 2018 General Fund Revenues by Source

Fiscal Year 2018 General Fund Expenditures by Department

Police 31% Fire 26% Building Code 3% Health & Social Services 0% Auditorium 5% Library 7% Parks & Forestry 5% Recreation 1% Public Works 2% Engineering 3% Transit 5% Depot 0% Airport 1% Community & Economic Development 1% General Government 3% Mayor, Council & Administration 1% Legal 1% Clerk, Finance & Human Reources 4% Animal Control 1%

38

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

GENERAL FUNDPublic SafetyFire Administration 301,592$ 355,569$ 374,240$ 383,200$ 375,040$ Fire Control 3,032,894 3,155,589 2,999,700 2,931,257 3,120,660 Fire Prevention 120,319 127,128 133,280 134,905 138,460 Disaster Control 1,322 1,328 1,400 1,400 1,400 Hazardous Materials 31,873 13,054 24,760 23,560 26,010 Airport Fire Control 13,425 10,191 17,400 16,100 19,200 Ambulance 1,208,959 1,293,976 1,310,510 1,439,011 1,335,170 Law Enforcement 664,241 716,494 720,940 777,305 892,495 Patrol 3,699,857 3,831,566 4,044,769 4,066,632 4,387,500 Communications 523,736 552,149 575,000 574,000 614,000 Crime Prevention 4,544 8,081 9,100 9,100 9,450 Security Guard 40,235 34,712 38,000 38,000 37,500 Animal Control 94,714 98,938 113,175 111,045 115,715 Special Investigations 104,966 109,164 121,700 113,388 115,200 Traffic Safety Grant 15,424 10,586 12,000 12,000 15,000 Canine Unit - - - 5,580 9,000 Building Code 418,217 471,501 538,160 508,310 530,650 Health & Social ServicesHuman Rights Com 450 719 1,075 1,075 1,075 Potter's Field - - 1,050 1,050 1,050 Culture & RecreationAuditorium 583,966 749,096 670,450 684,450 919,342 Library 1,240,238 1,251,277 1,306,565 1,306,830 1,338,310 Park M & O 536,203 506,675 552,945 542,655 541,025 Park Swimming Pool 72,912 72,498 87,800 87,200 90,590 Recreation Activities 74,644 70,821 75,705 77,825 79,360 Youth Center 23,176 1,739 - - - Riverfront/Port of Burlington 114,751 121,157 114,755 126,455 115,975 Forestry M & O 369,406 354,426 419,380 397,853 369,760 Senior Center 7,439 6,376 6,850 6,800 6,450 Public WorksPublic Works Admin 187,374 182,196 188,040 168,975 171,360 Engineering 407,494 448,595 516,170 515,980 566,825 Public Works Bldg. 116,896 120,700 121,750 124,150 130,400 Transit Operation 940,725 925,625 1,294,400 970,530 1,011,260 Depot 43,910 36,422 36,250 39,835 50,160 Airport 143,093 146,753 147,358 147,768 152,270 Community & Economic DevPlanning & Zoning 209,349 226,066 272,940 272,275 275,490 Debt ServiceBuilding Code 3,663 5,496 2,750 5,480 2,754 Computer Operations 36,118 36,118 15,000 15,200 - General GovernmentExecutive Administration 198,151 219,556 229,025 235,285 236,490 City Council 58,407 52,546 58,245 54,610 57,530 Personnel 45,173 71,990 57,570 62,435 57,815

SUMMARY OF EXPENDITURES BY ACTIVITY

39

SUMMARY OF EXPENDITURES BY ACTIVITY (CONTINUED)2014-2015 2015-2016 2016-2017 2016-2017 2017-2018

ACTUAL ACTUAL BUDGET ESTIMATED ADOPTEDLegal 114,490$ 170,157$ 145,000$ 145,000$ 145,000$ City Clerk 155,039 157,748 165,060 162,860 184,820 Finance Administration 116,978 122,773 127,790 130,330 135,960 Accounting 275,793 328,231 301,725 321,790 331,050 Computer Operations 272,960 273,084 339,875 340,775 364,040 Insurance 113,601 108,328 115,100 114,000 119,700 City Hall 43,206 48,226 47,150 52,950 53,500

TOTAL GENERAL 16,781,923$ 17,605,420$ 18,451,907$ 18,257,964$ 19,251,811$

SPECIAL REVENUEROAD USE TAXPublic WorksStreet M & O $1,557,252 $1,461,864 $1,633,120 $1,593,915 $1,842,340Snow Removal 209,095 108,027 317,810 275,350 320,970 Traf Sign/Public Light 551,495 738,594 588,850 591,200 639,000 TOTAL ROAD USE TAX 2,317,842$ 2,308,485$ 2,539,780$ 2,460,465$ 2,802,310$

SALES TAXCommunity & Economic Dev 70,706$ 50,000$ 120,000$ 120,000$ 100,000$

COMMUNITY DEVELOPMENTCommunity & Economic DevOwner Occupied Rehabilitation 138,806$ -$ 120,000$ -$ -$ Downtown Façade 606,121 197,644 - - - TOTAL COMMUNITY DEVELOPMENT 744,927$ 197,644$ 120,000$ -$ -$

HOTEL/MOTEL TAXCulture & Recreation 453,980$ 402,734$ 327,550$ 384,550$ 385,535$

BRIDGE FUNDPublic Works 14,512$ 11,602$ 17,000$ 17,000$ 15,000$

DOWNTOWN SSMIDCommunity & Economic Dev 63,381$ 67,800$ 66,500$ 65,000$ 63,000$

EQUIPMENT REPLACEGeneral Government 31,918$ 26,081$ 30,500$ 30,500$ 30,500$

TAX INCREMENTCommunity & Economic Dev 46,334$ 351,063$ 190,000$ 190,000$ 230,000$

TARGETED JOBSCommunity & Economic Dev 249,036$ 1,293,156$ 1,460,000$ 1,460,000$ 1,480,000$

40


ACTUAL ACTUAL BUDGET ESTIMATED ADOPTEDDEBT SERVICE

DEBT SERVICE FUNDDebt Service 8,674,097$ 6,294,932$ 5,540,858$ 5,352,358$ 5,899,474$

TRUST & AGENCYTRUST & AGENCYCulture & Recreation 260,310$ 335,000$ 425,000$ 425,000$ 428,550$

CAPITAL PROJECTSCAPITAL PROJECTSCapital Projects 2,209,920$ 5,930,133$ 12,923,201$ 12,923,301$ 21,466,087$

ENTERPRISEPARKING Business Type ActivitiesParking Enforcement 38,728$ 39,899$ 43,950$ 43,724$ 61,900$ Parking Maintenance 31,769 39,779 31,685 31,685 33,985

TOTAL PARKING FUND 70,497$ 79,678$ 75,635$ 75,409$ 95,885$

FLINT HILLS GOLFBusiness Type Activities 499,231$ 534,794$ 521,315$ 525,625$ 709,435$

SOLID WASTE MGTBusiness Type Activities 1,330,398$ 1,551,759$ 1,626,615$ 1,425,635$ 1,684,285$

SEWER FUNDBusiness Type ActivitiesWastewater Treatment Facility Admin 257,417$ 290,789$ 282,530$ 288,760$ 296,580$ WWTF M & O 2,122,604 2,154,924 2,593,425 2,562,675 3,034,300 Sanitary Sewer Main 783,516 697,467 1,132,675 1,033,985 831,275 Wastewater Treatment Facility 258,073 225,596 500,000 - - Cascade Sewer Seperation 158,541 848,902 602,000 602,000 - MASL Seperation 280,844 710,377 175,000 - 2,885,000 Sewer Upgrades 114,810 310,377 565,500 700,000 500,000 Sewer Revenue Bonds 1,457,965 1,493,371 1,636,280 1,503,700 1,499,370

TOTAL SEWER $5,433,770 $6,731,803 $7,487,410 $6,691,120 $9,046,525

REC PLEXBusiness Type Activities 564,756$ 568,900$ 618,030$ 604,120$ 638,885$

INSURANCE RESERVEInternal Service Fund 306,502$ 277,303$ 300,000$ 300,000$ 300,000$

WATER FUNDBusiness Type Activities 3,757,630$ 3,980,000$ 4,008,472$ 4,008,472$ 4,989,498$

TOTAL BUDGETED FUNDS 43,881,670$ 48,598,287$ 56,849,773$ 55,316,519$ 69,616,780$

VEHICLE MAINTENANCEInternal Service Fund 887,037$ 744,502$ 925,530$ 814,400$ 896,180$

41


ACTUAL ACTUAL BUDGET ESTIMATED ADOPTEDPROPERTY MAINTENANCEInternal Service Fund 480,034$ 489,202$ 514,100$ 508,035$ 526,480$

SAFETY COORDINATIONInternal Service Fund 99,949$ 109,838$ 123,231$ 123,231$ 126,998$

TOTAL UNBUDGETED FUNDS 1,467,020$ 1,343,542$ 1,562,861$ 1,445,666$ 1,549,658$

TOTAL ALL FUNDS 45,348,690$ 49,941,829$ 58,412,634$ 56,762,185$ 71,166,438$

42

FY 2015-16 ADOPTED FY 2016-17 ADOPTED FY 2017-18 ADOPTED

Assessed Property Valuation 660,582,337 665,856,829 687,716,249

Amount of Tax Tax Rate Amount of Tax Tax Rate Amount of Tax Tax RateProperty Tax Levies Askings Per $1,000 Askings Per $1,000 Askings Per $1,000

General Fund (8.l0) $5,350,717 $8.10000 $5,393,440 $8.10000 $5,570,502 $8.10000

Public Transit Levies $149,027 $0.22560 $150,191 $0.22560 $155,121 $0.22560

Tort Liability Levy $262,786 $0.39781 $118,436 $0.17787 $122,324 $0.17787

Library Levy $178,357 $0.27000 $179,748 $0.26995 $185,649 $0.26995

Fire & Police Pension $962,350 $1.45682 $969,847 $1.45654 $1,001,686 $1.45654

Other Employee Benefits * $715,093 $1.08252 $867,066 $1.30218 $1,170,617 $1.70218

Civic Center Auditorium $89,179 $0.13500 $89,871 $0.13497 $92,821 $0.13497

Debt Service $2,789,894 $3.79713 $2,821,150 $3.79790 $2,894,464 $3.79790

Airport Authority $133,068 $0.20144 $134,104 $0.20140 $138,506 $0.20140

Emergency Levy $178,357 $0.27000 $179,748 $0.26995 $185,649 $0.26995

TOTAL $10,813,954 $15.93632 $10,906,765 $15.93632 $11,520,595 $16.33632

Ag Land $5,126 $3.00375 $3,164 $3.00375 $3,256 $3.00375SSMID $55,600 $2.99996 $58,239 $2.99995 $55,436 $2.99995

* Remaining employee benefits cost of $3,709,612 are being paid with sales tax revenue resulting in propertytax reduction of $3.6919 per $1,000 valuation

COMPARISON PROPERTY TAX ASKING

43

2017-2018 2017-2018TRANSFERS IN TRANSFERS OUT

General 7,488,429$ 900,000$ Special Revenue Road Use Tax - 943,710 Sales Tax - 4,158,784 Community Development - - Hotel/Motel 900,000 737,310 Bridge 6,000 - Employee Benefits - 2,308,175 Emergency Levy - 197,256 Tax Increment - 1,979,857 Debt Service 2,822,408 - Trust & Agency - 100,000 Capital Projects 1,471,630 182,294 Enterprise Parking 8,000 - Golf Course 198,550 - Solid Waste - 227,674 Sewer 500,000 1,739,707 Rec Plex 115,000 -

Total Budgeted Funds 13,510,017$ 13,474,767$

Internal Service Property Maintenance - 5,250 Vehicle Maintenance - 30,000

Total Unbudgeted Funds -$ 35,250$

Total All Funds 13,510,017$ 13,510,017$

SCHEDULE OF INTERFUND TRANSFERSFiscal Year 2018

44

Census Taxable Value for

FY 15/16 Taxable Value

per Capita FY16/17 Total

LevyFY 16/17 General

Fund LevyUrbandale 39,463 $2,629,574,805 $66,634 $9.92 $7.17 Ames 58,965 $2,603,065,698 $44,146 $10.37 $5.60 Dubuque 57,637 $2,358,056,508 $40,912 $11.17 $8.10 Cedar Falls 39,260 $1,574,489,248 $40,104 $11.22 $8.10 Ankeny 45,582 $2,667,877,529 $58,529 $11.75 $6.79 West Des Moines 56,609 $4,324,075,301 $76,385 $12.00 $8.10 Bettendorf 33,217 $2,101,207,268 $63,257 $12.55 $5.07 Mason City 28,079 $1,032,560,178 $36,773 $13.71 $8.10 Marion 34,768 $1,393,433,278 $40,078 $13.82 $8.10 Cedar Rapids 126,326 $6,012,512,982 $47,595 $15.22 $8.10 Marshalltown 27,552 $783,206,162 $28,426 $15.28 $8.10 Muscatine 22,886 $826,763,643 $36,125 $15.67 $8.10 Clinton 23,885 $951,478,815 $39,836 $15.88 $8.10 Burlington 25,663 $682,266,063 $26,586 $15.94 $8.10 Sioux City 82,684 $2,495,210,550 $30,178 $16.07 $8.10 Iowa City 67,862 $3,347,028,340 $49,321 $16.58 $8.10 Davenport 99,685 $4,022,766,219 $40,355 $16.78 $8.10 Des Moines 203,433 $6,840,954,151 $33,628 $16.92 $8.10 Waterloo 68,406 $2,253,084,844 $32,937 $17.61 $8.10 Council Bluffs 62,230 $2,547,695,493 $40,940 $17.75 $8.10 Fort Dodge 25,208 $662,434,271 $26,279 $20.42 $8.10 Ottumwa 25,023 $628,367,444 $25,112 $20.73 $8.10

Average of 22 Cities 57,019 $2,397,186,763 $42,006 $14.88 $7.75

How We Compare to Other Cities - All Iowa cities with populations over 20,000

* Source: Iowa Department of Management - Local Budget Division

45

CITY OF BURLINGTON ORGANIZATIONAL CHART

Citizens of Burlington, Iowa

Burlington City Council

City Manager

City Clerk Citizen Commissions and

Boards Library Board

Youth Tech/Collections Ref/Circulation

Administrative Services

Finance Information Technology

Public Works

Property Maint.

Development/ Parks

Planning & Zoning

Police

Fire

Ambulance

Fire Prevention

Fire Control

Wastewater

Solid Waste

Wastewater Plant

Human Resources

Waterworks Auditorium (Venuworks)

Sewers

Streets Engineering

Vehicle Maint.

Transit

Code Inspection

RecPlex Recreation Parks

Forestry Swimming Pool

Flint Hills Golf

Course

Records

Special Grant

Patrol Invest. Division

Animal Control

Parking

46

DEPARTMENT: FIRE

ACTIVITIES: ADMINISTRATION HAZ MATFIRE CONTROL AMBULANCEFIRE PREVENTION AIRPORT FIRE CONTROL


Personnel 4,318,818$ 4,495,297$ 4,409,130$ 4,483,773$ 4,572,130$ Contractual 265,544 336,265 286,360 294,460 298,610 Commodities 125,966 117,920 151,300 136,700 145,200 Capital Outlay 56 7,353 14,500 14,500 -

TOTAL 4,710,384$ 4,956,835$ 4,861,290$ 4,929,433$ 5,015,940$

PERSONNEL (FTE) 2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Fire Chief 1 1 1 1 1Deputy Fire Chief 1 1 1 1 1Fire Marshal 1 1 1 1 1Billing Coordinator 1 1 1 1 1Battalion Chief 3 3 3 3 3Captain 6 4 4 4 4Lieutenant 0 2 2 2 2Firefighter 32 32 32 30 31

TOTAL 45 45 45 43 44

47

DEPARTMENT: POLICE

ACTIVITIES: ADMINISTRATION/RECORDS CRIME PREVENTIONPATROL/INVESTIGATIONS CANINE UNITSECURITY GUARD ANIMAL CONTROLNARCOTICS TASK FORCE PARKING ENFORCEMENTCOMMUNICATIONS OPERATIONS


Personnel 4,164,213$ 4,306,802$ 4,502,255$ 4,556,998$ 4,786,495$ Contractual 818,718 879,103 919,620 956,567 1,094,415 Commodities 113,351 104,353 139,100 119,550 129,160 Capital Outlay 90,163 111,331 117,659 117,659 247,690 TOTAL 5,186,445$ 5,401,589$ 5,678,634$ 5,750,774$ 6,257,760$


Police Chief 1 1 1 1 1Major 2 2 2 2 2Lieutenant 3 3 3 3 3Sergeant 4 4 4 4 4Patrol Officer 31 33 33 33 35Fiscal Officer 1 1 1 1 1Evidence Specialist 0 0 0.7 0.7 0.7Records Clerk II 3 3 3 3 3Laborer I 1 1 1 1 1Laborer II 0 0 0 0 0Communications Operator II 0 0 0 0 0Communications Operator I 0 0 0 0 0Humane Officer 0.73 0.73 0.73 0.73 0.73Parking Enforcement Attendant 0.73 0.73 0.73 0.73 0.73

TOTAL 47.46 49.46 50.16 50.16 52.16

48

DEPARTMENT: CITY MANAGER

ACTIVITIES: EXECUTIVE ADMINISTRATIONLEGAL SERVICES


Personnel 191,379$ 211,507$ 222,125$ 226,245$ 227,690$ Contractual 120,175 177,133 150,750 153,040 152,650 Commodities 1,087 1,073 1,150 1,000 1,150 Capital Outlay - - - - - TOTAL 312,641$ 389,713$ 374,025$ 380,285$ 381,490$


City Manager 1 1 1 1 1Deputy City Clerk 0.4 0.4 0.4 0.4 0.4

TOTAL 1.4 1.4 1.4 1.4 1.4

49

DEPARTMENT: FINANCE

ACTIVITIES: FINANCE ADMINISTRATIONACCOUNTINGCOMPUTER OPERATIONS


Personnel 499,179$ 516,114$ 533,390$ 537,945$ 561,700$ Contractual 68,777 103,354 89,000 97,900 105,850 Commodities 10,343 26,887 12,000 22,050 13,500 Capital Outlay 87,432 77,733 135,000 135,000 150,000 Debt Service 36,118 36,118 15,000 15,200 - TOTAL 701,849$ 760,206$ 784,390$ 808,095$ 831,050$


Director of Administrative Services 1 1 1 1 1Accounting Manager/City Treasurer 1 1 1 1 1Accounting Clerk 2 2 2 2 2Network Support Unit Manager 1 1 1 1 1Network Support Specialist 1 1 1 1 1

TOTAL 6 6 6 6 6

50

DEPARTMENT: PERSONNEL

ACTIVITIES: PERSONNEL SERVICES


Personnel 34,643$ 35,891$ 43,570$ 41,785$ 44,365$ Contractual 9,395 34,689 11,950 11,650 11,500 Commodities 1,135 1,410 2,050 1,500 1,950 Capital Outlay - - - 7,500 - TOTAL 45,173$ 71,990$ 57,570$ 62,435$ 57,815$


Human Resources Generalist 0.73 0.73 0.73 0.73 0.73Courier 0.3 0.3 0.3 0.3 0.3

TOTAL 1.03 1.03 1.03 1.03 1.03

51

DEPARTMENT: CITY COUNCIL

ACTIVITIES: CITY COUNCIL


Personnel 31,275$ 33,075$ 33,540$ 33,155$ 33,580$ Contractual 27,090 17,015 24,150 17,900 23,400 Commodities 42 2,456 555 3,555 550 Capital Outlay - - - - - TOTAL 58,407$ 52,546$ 58,245$ 54,610$ 57,530$


Mayor 1 1 1 1 1City Council 4 4 4 4 4

TOTAL 5 5 5 5 5

52

DEPARTMENT: CITY CLERK

ACTIVITIES: CITY CLERK ADMINISTRATION


Personnel 124,199$ 127,401$ 135,880$ 134,330$ 140,060$ Contractual 27,547 24,712 24,380 23,980 36,360 Commodities 3,293 5,635 4,800 4,550 8,400 Capital Outlay - - - - - TOTAL 155,039$ 157,748$ 165,060$ 162,860$ 184,820$


City Clerk 1 1 1 1 1Deputy City Clerk 0.6 0.6 0.6 0.6 0.6

TOTAL 1.6 1.6 1.6 1.6 1.6

53

DEPARTMENT: DEVELOPMENT

ACTIVITIES: PLANNING & ZONINGBUILDING CODE ADMINISTRATION


Personnel 505,827$ 531,845$ 585,700$ 575,735$ 637,490$ Contractual 112,486 150,224 216,100 196,650 160,900 Commodities 9,253 15,498 9,300 8,200 7,750 Capital Outlay 3,663 5,496 2,750 5,480 2,754 TOTAL 631,229$ 703,063$ 813,850$ 786,065$ 808,894$


Director of Development and Parks 1 1 1 1 1City Planner 0.75 1 1 1 1Project Coordinator 1 1 1 1 1Chief Code Inspector 1 1 1 1 1Code Inspector I 2 2 2 2 2Code Inspector II 1 1 1 1 1Part Time Nuisance Inspector 0 0 0 0 0.7

TOTAL 6.75 7 7 7 7.7

54

DEPARTMENT: PUBLIC WORKSACTIVITIES: PUBLIC WORKS ADMIN DEPOT

ENGINEERING SENIOR CENTERTRANSIT STREET MAINTENANCEPUBLIC WORKS BUILDING SNOW REMOVALPORT OF BURLINGTON/RIVERFRONT PARKING MAINTENANCETRAFFIC SIGNALS/PUBLIC LIGHTING PROPERTY MAINTENANCESANITARY SEWER MAINTENANCE VEHICLE MAINTENANCEAUDITORIUM CITY HALL MAINTENANCE


Personnel 3,329,996$ 3,417,128$ 3,592,117$ 3,625,400$ 3,822,905$ Contractual 1,976,853 2,150,735 2,199,695 2,165,310 2,431,887 Commodities 1,178,798 1,097,572 1,412,300 1,220,550 1,365,960 Capital Outlay 467,053 255,276 930,500 550,500 509,750 TOTAL 6,952,700$ 6,920,711$ 8,134,612$ 7,561,760$ 8,130,502$


Assistant City Manager for Public Works 1 1 1 1 1Engineering Manager 0 0 0 1 1City Engineer 1 1 1 1 1Office Coordinator 1 1 1 1 1Civil Engineer 1 1 1 0 0Engineer Technician II 1 1 1 1 1Engineer Technician I 2 2 2 2 2Lead Bus Driver 1 1 1 1 1Bus Drivers 9.55 10.16 10.16 10.16 10.16Port Temporary Laborer 0 0.63 0.63 0.63 0.63Operations Manager 1 1 1 1 1Streets/Sewers Lead Person 2 2 2 2 2Receptionist/Mktg. Assoc. 1 1 1 1 1Street/Sewer Maintenance Worker I 1 2 2 2 2Street/Sewer Maintenance Worker II 14 14 14 14 14Street/Sewer Laborer Temporary 1.23 1.23 1.23 1.23 2.53Courier 0.1 0.1 0.1 0.1 0.1Property Maintenance Manager 1 1 1 1 1Property Maintenance Lead Person 1 1 1 1 1Maintenance Mechanic II 2 2 2 2 2Maintenance Mechanic I 1 1 1 1 1Laborer I 0.73 0.73 0.73 0.73 0.73Automotive Mechanic II 2 2 2 2 2Maintenance Mechanic 0.73 0.73 0.73 0.73 0.73Parts & Records Clerk 1 1 1 0 0Vehicle Maintenance Manager 0 0 0 1 1

TOTAL 47.34 49.58 49.58 49.58 50.88

55

DEPARTMENT: PARKS

ACTIVITIES: PARKS MAINTENANCE FLINT HILLS GOLF COURSESWIMMING POOL REC PLEXFORESTRY RECREATION


Personnel 1,089,788$ 1,155,873$ 1,217,295$ 1,193,003$ 1,221,840$ Contractual 437,917 426,729 505,225 502,470 462,865 Commodities 464,698 444,835 495,825 483,475 495,800 Capital Outlay 124,749 80,677 56,830 56,330 248,550 TOTAL 2,117,152$ 2,108,114$ 2,275,175$ 2,235,278$ 2,429,055$


Parks Superintendant 1 1 1 1 1Parks Maintenance Mechanic 1 1 1 1 1Parks Temporary Laborer 6 6.32 6.32 6.32 6.32City Forester 1 1 1 1 1Forestry Worker II 1 1 1 1 1Forestry Worker I 0.73 0.73 0.73 0.73 0.73Forestry Temporary Laborer 1.28 1.28 1.28 1.28 1.28Recreation/Golf Manager 0.5 0.5 0.5 0.5 0.5Recreation Counselors 0.9 0.9 0.9 0.9 0.9Pool Assistant Manager 0.29 0.29 0.29 0.29 0.29Lifeguards 1.59 1.59 1.59 1.59 1.59Golf Grounds Superintendent 1 1 1 1 1Golf Sales Person 1.52 1.52 1.52 1.52 1.52Golf Foreman 0.73 0.73 0.73 0.73 0.73Recreation/Golf Manager 0.5 0.5 0.5 0.5 0.5Golf Course Grounds Labor 2.39 2.39 2.39 2.39 2.39Recplex General Manager 1 1 1 1 1Recplex Maintenance Supervisor 1 1 1 1 1Recplex Grounds Maintenance 2.13 2.13 2.13 2.13 2.13Recplex Concession Workers 1.92 1.92 1.92 1.92 1.92

TOTAL 27.48 27.8 27.8 27.8 27.8

56

DEPARTMENT: WASTEWATER TREATMENT ADMINISTRATION

ACTIVITIES: WASTEWATER TREATMENT ADMINISTRATIONWASTEWATER TREATMENT OPERATIONSOLID WASTE MANAGEMENT


Personnel 1,737,599$ 1,821,640$ 1,975,480$ 1,910,210$ 2,013,270$ Contractual 1,527,478 1,576,058 1,770,935 1,776,210 2,187,790 Commodities 379,512 423,279 450,700 438,050 441,150 Capital Outlay 65,830 176,495 305,455 152,600 372,955 TOTAL 3,710,419$ 3,997,472$ 4,502,570$ 4,277,070$ 5,015,165$


WWTF Superintendent 1 1 1 1 1Office Coordinator 1 1 1 1 1Maintenance Foreman 1 1 1 1 1Electrician 1 1 1 1 2Laboratory Superintendent/ Pretreatment Coordinator 1 1 1 1 1Laboratory Technician 1.73 1.73 1.73 1.73 1.73WWTF Operator 6 6 6 6 6Maintenance Mechanic 2 2 2 2 2Maint. & Operation Mechanic 3 3 3 3 2Temporary WWTF Laborer 0.16 0.27 0.27 0.27 0.27Solid Waste Lead Person 1 1 1 1 1Refuse Truck Driver I 2 1 1 1 1Refuse Truck Driver II 3 4 4 4 4Refuse Carrier 0.73 0.73 0.73 0.73 0.73

TOTAL 24.62 24.73 24.73 24.73 24.73

57

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 and staff’s objective is to maintain an acceptable level of service for its citizens within the limitations of revenue sources, which are available to support these activities. Fifty percent (50%) of General Fund revenues are derived from property taxes with the balance coming from a variety of services including user fees, charges for services, state aid, and trade licenses and permits.


49%

Non-Property Taxes $1,545,609

12%


$783,400 6%

Intergovernmental $1,515,174

12%


14%

Use of Money & Property

$190,530 1%


1%

Miscellaneous $633,875

5%

General Fund Revenues by Type Budget 2017/2018

$12,811,167

58


73%


21%

Commodities $769,090

4%

Capital Outlay $379,690

2% Debt Service $2,754

0%

General Fund Expenditures by Type Budget 2017/2018

$19,251,811


60%

Health & Social Services $2,125

0%

Culture & Recreation $3,234,450

18%


12%

Debt Service $17,750

0%

Community & Economic Dev

$272,940 1%

General Government $1,586,540

9%

General Fund Expenditures by Activity Budget 2017/2018

$19,251,811

59


BEGINNING BALANCE JULY 1 1,128,524$ 2,052,009$ 2,531,051$ 2,531,051$ 2,699,787$

Revenues 12,402,754 12,846,407 12,514,558 12,678,291 12,811,167

Transfers In 6,556,394 8,130,355 7,147,548 7,058,409 7,488,429

Total Available 20,087,672$ 23,028,771$ 22,193,157$ 22,267,751$ 22,999,383$

Expenditures 16,781,923 17,605,420 18,451,907 18,257,964 19,251,811

Transfer Out 1,253,740 2,892,300 1,140,000 1,310,000 900,000

ENDING BALANCE JUNE 30 2,052,009$ 2,531,051$ 2,601,250$ 2,699,787$ 2,847,572$

INCREASE(DECREASE) IN FUND BALANCE 923,485$ 479,042$ 70,199$ 168,736$ 147,785$

GENERAL FUND

FUND BALANCE SUMMARY

60


PROPERTY TAXESGeneral ($8.10) 5,245,391$ 5,292,163$ 5,393,440$ 5,393,440$ 5,570,502$ Transit 146,036 147,466 150,191 150,191 155,121 Tort Liability 257,511 260,026 118,436 118,436 122,324 Library 174,777 176,487 179,748 179,748 185,649 Airport 130,396 131,670 134,104 134,104 138,506 Civic Center 87,388 88,240 89,871 89,871 92,821 Ag Land 5,120 5,126 3,164 3,164 3,256

TOTAL PROPERTY TAXES 6,046,619$ 6,101,178$ 6,068,954$ 6,068,954$ 6,268,179$

NON-PROPERTY TAXMobile Home Tax 2,409$ 2,017$ 2,300$ 2,300$ 2,350$ CATV Franchise 290,569 299,528 295,000 290,000 293,000 Hotel/Motel Tax 833,740 991,879 800,000 900,000 900,000 Riverboat Gambling Tax 193,730 219,190 200,000 200,000 205,000 Utility Replacement Tax 235,398 230,456 149,487 214,300 145,259

TOTAL NON-PROPERTY TAX 1,555,846$ 1,743,070$ 1,446,787$ 1,606,600$ 1,545,609$

LICENSES, PERMITS, AND FEESPolice Reports 8,320$ 9,014$ 8,000$ 8,000$ 8,100$ Fire Reports 250 215 200 200 200 Dog and Cat 3,480 2,910 3,600 3,000 3,000 Cab Driver 2,083 1,554 2,400 2,400 2,400 Pawn Shop 3,133 3,381 2,400 2,400 3,000 Cigarette 3,000 3,300 2,800 2,800 3,000 Fire 11,801 9,760 10,500 10,500 10,500 Building 175,176 222,896 230,000 270,000 240,000 Electrical 12,538 9,902 12,200 12,000 12,000 Plumbing 6,795 10,820 8,000 9,000 9,000 Mechanical 5,040 4,940 6,500 5,000 6,000 Sewer 1,835 1,875 1,500 1,700 1,600 Zoning 355 - - - - Housing 79,580 67,185 68,000 61,000 64,000 Sign 2,737 2,095 2,500 2,500 2,500 Demolition 1,490 2,050 1,600 1,600 1,600 Animal Shelter 17,434 18,578 18,000 19,000 19,000 Riverboat Gambling Fees 383,120 407,694 390,000 385,000 390,000 Special Events 4,100 5,227 3,000 4,000 4,500 Miscellaneous 2,255 7,107 1,800 5,450 3,000 TOTAL LICENSES, PERMITS, AND FEES 724,522$ 790,503$ 773,000$ 805,550$ 783,400$

GENERAL FUND

REVENUE DETAIL SUMMARY

61

GENERAL FUND REVENUE DETAIL SUMMARY (CONTINUED)


INTERGOVERNMENTALState Replacement Backfill Credit 179,105$ 291,300$ 253,196$ 244,200$ 246,586$ Monies/credits 2,244 2,247 2,200 2,200 2,250 Library-County Wide 149,401 151,909 150,250 150,250 151,665 Library - - 3,150 3,150 3,190 State Liquor License Sharing - 39,743 43,000 43,000 42,000 State Transit Assistance 225,267 222,132 230,000 221,330 229,500 Federal Transit Assitance 384,770 389,004 395,000 392,686 393,000 Local Transit Assistance 3,000 3,060 3,121 3,121 3,183 Bus Capital Grant - 238,850 - - Fire Grants 224,062 213,842 - 30 - Ambulance 61,764 28,562 32,000 48,000 50,000 Planning and Zoning - 7,652 13,500 13,500 - Quad Township Fire 113,656 120,522 115,000 123,000 124,000 HazMat 48,000 48,000 48,000 48,000 48,000 Police Grants 22,305 - 85,000 85,000 85,000 Narcotics Task Force Grant 32,555 44,226 44,000 37,896 30,300 Traffic Control 14,646 9,116 12,000 12,000 15,000 Fire Capital Grants 27,451 4,110 - - - School Resource Officer 141,199 70,829 89,900 89,900 91,500

TOTAL INTERGOVERNMENTAL 1,629,425$ 1,646,254$ 1,758,167$ 1,517,263$ 1,515,174$

CHARGES FOR SERVICESAmbulance 1,023,302$ 1,048,370$ 1,000,000$ 1,100,000$ 1,120,000$ Engineering Charges 337,045 425,948 470,000 400,000 425,000 Nuisance Tax 36,415 31,545 25,000 30,000 35,600 Nuisance Collections 3,480 10,146 - 9,000 9,000 Transit Charges 106,893 101,629 105,000 94,000 100,000 Park Pool Admissions 17,811 26,178 23,000 23,000 23,500 Park Pool Season Passes 6,955 12,030 8,000 10,000 9,500 Park Pool Lessons 4,789 6,105 5,500 6,000 5,800 Forestry Service Charge 370 6,304 - 360 - Recreation Admissions 18,205 22,845 18,000 22,000 19,000 False Alarm Fees 8,068 12,585 10,500 11,000 10,500 Police Security 27,979 34,500 37,500 37,500 37,500

TOTAL CHARGES FOR SERVICES 1,591,312$ 1,738,185$ 1,702,500$ 1,742,860$ 1,795,400$

FINES AND FORFEITURESMuncipal Court Fines 77,927$ 48,776$ 100,000$ 45,000$ 46,000$ Library Fines 40,018 33,391 40,200 30,000 33,000

TOTAL FINES & FORFEITURES 117,945$ 82,167$ 140,200$ 75,000$ 79,000$

62

GENERAL FUND REVENUE DETAIL SUMMARY (CONTINUED)


USE OF MONEY & PROPERTYInterest 6,158$ 8,445$ 7,000$ 9,500$ 15,000$ Transit Advertising 13,887 15,960 11,000 14,000 14,000 Auditorium Advertising 11,300 4,500 12,000 12,000 14,500 Building rental 6,500 6,000 - 4,500 - Equipment Rental 3,167 150 - - - Park Rental 2,950 3,175 4,000 3,000 3,000 Port Rental 18,062 17,458 18,000 18,000 18,000 Depot Rental - - 1,000 1,000 Auditorium 40,485 39,570 83,850 60,000 63,380 Otter Island 12,750 12,853 12,000 12,000 12,500 Riverfront 18,868 18,868 16,000 17,500 18,500 Shelter House 13,825 12,072 14,000 14,000 14,200 Public Works Rental - - - Pool Rental 1,105 2,530 2,400 2,400 2,450 Police Rental 17,069 56,462 16,700 200,000 15,000

TOTAL USE OF MONEY & PROPERTY 166,126$ 198,043$ 197,950$ 367,900$ 190,530$

MISCELLANEOUSRefunds 5,487$ 33,197$ 1,000$ 2,600$ 1,000$ Reimbursements 65,548 34,880 13,000 49,929 24,500 Donations 4,342 - - - - Deposits 11,303 56,412 7,500 16,200 14,000 Haz Mat Reimbursements 15,226 4,918 22,000 18,000 15,000 Bad debt - 150 - - - Fire Reimbursements 11,138 29,972 - 8,000 5,000 Airport Fire 9,500 9,600 9,700 9,700 9,800 Scrap Sales 5,357 4,109 5,000 2,085 3,000 Auctions 2,400 4,350 2,000 - - Equipment Sales 18,650 15,325 - 3,350 4,000 Real Estate Sales 125,000 - - - - Miscellaneous NOC 34,579 2,419 25,000 27,600 25,500 Public Works Miscellaneous 917 1,353 2,000 1,000 2,000 Public Works reimbursements 661 7,522 - 2,200 - Ambulance Bad Debt 66,593 49,336 45,000 43,000 40,000 Auditorium Labor Reimbursent 82,395 190,652 121,650 200,000 168,025 Auditorium Concessions 65,882 86,436 96,250 96,250 129,050 Auditorium Miscellaneous - - - - 178,500 Auditorium Ticket Incentives 38,505 - 63,150 - - Auditorium Merchandise Sales 963 3,532 3,750 3,750 4,300 Pool Concession 6,513 12,844 10,000 10,500 10,200

TOTAL MISCELLANEOUS 570,959$ 547,007$ 427,000$ 494,164$ 633,875$

TOTAL 12,402,754$ 12,846,407$ 12,514,558$ 12,678,291$ 12,811,167$

63

GENERAL

FIRE & DISASTER ADMINISTRATION

1001-1100-1101

EXPENDITURES

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 PERCENTACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services 283,744$ 338,739$ 341,590$ 348,600$ 355,890$ 4.19%Contractual Services 14,290 13,157 12,350 15,150 13,350 8.10%Commodities 3,558 3,673 5,800 4,950 5,800 0.00%Capital Outlay - - 14,500 14,500 - -100.00%

TOTAL 301,592$ 355,569$ 374,240$ 383,200$ 375,040$ 0.21%

FUNDING SOURCES

General Fund 301,342$ 355,354$ 374,040$ 383,000$ 374,840$ 0.21%Fire Reports 250 215 200 200 200 0.00%

TOTAL 301,592$ 355,569$ 374,240$ 383,200$ 375,040$ 0.21%

PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2016-2017ACTUAL ACTUAL BUDGET BUDGET BUDGET

POSITION

Fire Chief 1 1 1 1 1Deputy Fire Chief 1 1 1 1 1Billing Coordinator 1 1 1 1 1

3 3 3 3 3

FUNCTIONThe Fire and Disaster Administration budget reflects the overall administration of the Fire Control, Fire Prevention, Ambulance and HazMat services. Also included in this activity is the administrative expense associated with the Fire Department Training Program. Administration includes coordinating departmental activities, as well as planning for the future of the department, its facilities and equipment.

64

GENERAL

FIRE & DISASTER ADMINISTRATION

1001-1100-1101

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

411 Full Time Wages 175,775$ 212,949$ 214,225$ 218,900$ 225,800$ 421 Full Time Overtime - 86 - - - 432 Longevity 1,800 1,600 1,400 1,600 2,000 435 Clothing and Uniforms 3,993 1,444 1,000 1,300 1,000 441 FICA 4,202 5,873 6,000 6,250 6,400 442 IPERS 3,449 4,112 4,150 4,370 4,400 443 Fire Retirement 39,077 46,929 43,725 46,550 45,900 451 Health/Cafeteria Insurance 41,328 52,765 58,100 56,650 58,900 452 Life Insurance 70 87 90 80 80 454 Worker's Compensation 14,050 12,894 12,900 12,900 11,410

Personnel Services Sub-Total 283,744 338,739 341,590 348,600 355,890

519 Other Professional Service - 1,000 - - - 521 Printing and Binding 1,216 1,607 1,000 1,000 1,000 529 Miscellaneous Technical Services 84 811 800 800 800 541 Advertising and Legal Publication 658 75 750 750 750 542 Telephone/Communication Chgs 1,966 1,136 1,800 1,600 1,800 561 Travel and Conference Expenses 1,339 1,488 2,000 2,000 2,000 563 Dues and Memberships 1,011 1,151 500 1,000 500 567 Training and Education 626 1,317 1,000 1,000 1,000 571 Vehicles and Equipment Repair 143 60 1,500 3,500 2,000 572 Small Equipment Repair 90 - 1,000 100 1,000 573 Buildings & Building Equipment 3,442 2,448 - - - 575 Vehicle Maintenance Charges 3,511 1,749 1,500 3,000 2,000 593 Postage and Shipping 204 315 500 400 500

Contractual Services Sub-Total 14,290 13,157 12,350 15,150 13,350

611 General Office Supplies 1,304 1,652 2,200 1,900 2,200 614 Minor Office Euqipment 64 345 800 400 800 624 Janitorial/Sanitation Supplies 51 - - - - 627 Minor Equipment 413 - 600 800 600 628 Safety Equipment - 79 - - - 631 Building Repair Supplies 40 - - - - 632 Small Equipment Repair Supplies - 92 200 200 200 633 Vechicles & Equipment Rep Sup 206 285 500 350 500 651 Gasoline 1,480 1,220 1,500 1,300 1,500

Commodities Sub-Total 3,558 3,673 5,800 4,950 5,800

715 Buildings - - 14,500 14,500 Capital Outlay Sub-Total - - 14,500 14,500 -

Total 301,592$ 355,569$ 374,240$ 383,200$ 375,040$

65

GENERAL

FIRE CONTROL

1001-1100-1102

EXPENDITURES2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 PERCENTACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services 2,834,986$ 2,935,183$ 2,811,900$ 2,748,007$ 2,934,310$ 4.35%Contractual Services 135,605 157,401 124,750 124,950 123,350 -1.12%Commodities 62,247 55,652 63,050 58,300 63,000 -0.08%Capital Outlay 56 7,353 - - - 0.00%

TOTAL 3,032,894$ 3,155,589$ 2,999,700$ 2,931,257$ 3,120,660$ 4.03%

FUNDING SOURCES

County Wide Fire Protection 113,656 120,522 115,000 123,000 124,000 Reimbursement of Expense 11,138 29,972 - 8,000 5,000 General Fund 2,908,100 3,005,095 2,884,700 2,800,257 2,991,660

TOTAL 3,032,894$ 3,155,589$ 2,999,700$ 2,931,257$ 3,120,660$ 4.03%

PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

POSITION

Battalion Chief 3 3 3 3 3Captain 5 4 4 4 4Lieutenant 0 2 2 2 2Firefighter 21 20 20 18 19

29 29 29 27 28

FUNCTION The Fire Control activity provides fire suppression as well as rescue services primarily within the City limits of Burlington. Costs associated with this activity include maintenance and replacement of equipment necessary to carry out the mission of the department. Firefighters assigned to Fire Control also respond to hazardous materials incidents and provide Airport Fire Control staffing.

66

GENERAL

FIRE CONTROL

1001-1100-11022014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED411 Full Time Wages 1,579,370$ 1,576,117$ 1,561,350$ 1,420,000$ 1,582,000$ 413 Temporary Wages 8,831 13,111 10,000 13,000 12,000 421 Full Time Overtime 72,238 173,144 71,750 190,000 150,000 431 Certification Pay 59,474 56,424 66,000 75,322 82,100 432 Longevity 12,756 11,754 13,350 11,050 12,800 435 Clothing and Uniforms 16,275 17,865 14,000 17,000 14,000 441 FICA 23,112 24,509 25,000 24,110 25,000 443 Fire Retirement 500,004 456,545 446,500 406,075 430,500 445 Deferred Comp - Other 15,213 15,107 - - - 451 Health/Cafeteria Insurance 442,516 466,615 482,500 470,000 525,000 452 Life Insurance 855 846 800 800 710 454 Worker's Compensation 104,342 123,146 120,650 120,650 100,200

Personnel Services Sub-Total 2,834,986 2,935,183 2,811,900 2,748,007 2,934,310

511 Consulting/Professional Services 264 - 400 400 400 512 Health Care & Medical Services 11,527 1,678 5,400 5,400 2,000 514 Computer Related Services 2,968 3,377 3,300 3,300 3,300 519 Other Professional Service 70 126 - - - 521 Printing and Binding 255 1,114 200 200 200 524 Sanitation and Landfill Services 501 227 200 200 200 529 Miscellaneous Technical Services 905 2,550 - 2,000 2,000 541 Advertising and Legal Publication - - - 1,200 - 542 Telephone/Communication Chgs 7,483 3,884 8,000 5,000 8,000 543 Light and power 26,175 28,116 28,550 28,550 28,550 561 Travel and Conference Expenses 2,550 1,989 - 2,000 - 567 Training and Education 9,510 9,101 12,000 10,000 12,000 571 Vehicles and Equipment Repair 23,617 79,745 30,000 25,000 30,000 572 Small Equipment Repair 10,273 4,114 9,000 9,000 9,000 573 Buildings & Building Equipment 7,703 4,269 9,000 9,000 9,000 574 Property Maintenance Charges 3,276 8,426 5,000 5,000 5,000 575 Vehicle Maintenance Charges 27,328 8,000 13,000 18,000 13,000 593 Postage and Shipping 1,200 685 700 700 700


611 General Office Supplies 1,248 330 1,000 900 1,000 614 Minor Office Euqipment 386 69 - 100 - 622 Chemical/Scientif Supplies 3,294 1,247 1,000 1,000 1,000 623 Medical Supplies - 115 - - - 624 Janitorial/Sanitation Supplies 3,829 4,006 4,200 4,200 4,500 627 Minor Equipment 822 1,809 3,000 3,000 3,000 628 Safety Equipment 7,708 4,585 8,150 8,150 8,200 631 Building Repair Supplies 1,617 1,242 2,000 2,000 2,000 632 Small Equipment Repair Supplies 1,574 2,477 3,000 3,000 3,000 633 Vechicles & Equipment Rep Sup 13,888 19,597 7,150 7,150 7,200 639 Other Maintenance Materials 78 122 100 100 100 651 Gasoline 4,906 4,271 6,000 5,000 6,000

67

GENERAL

FIRE CONTROL

1001-1100-11022014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED652 Diesel Fuel 9,532 6,733 11,000 7,500 11,000 653 Heating Fuel 13,230 9,049 16,000 16,000 16,000 655 Oils and Lubricants - - 450 200 - 675 Miscellaneous 135 - - - -


742 Operating Equipment 56 7,353 - - -

Capital Outlay Sub-Total 56 7,353 - - -

Total 3,032,894$ 3,155,589$ 2,999,700$ 2,931,257$ 3,120,660$

68

GENERAL

FIRE PREVENTION BUREAU

1001-1100-1103


Personnel Services 107,151$ 116,021$ 118,130$ 120,555$ 123,510$ 4.55%Contractual Services 11,184 9,161 11,200 10,700 11,000 -1.79%Commodities 1,984 1,946 3,950 3,650 3,950 0.00%Capital Outlay - - - - -

TOTAL 120,319$ 127,128$ 133,280$ 134,905$ 138,460$ 3.89%

FUNDING SOURCES

General Fund 109,819$ 117,368$ 122,780$ 124,405$ 127,960$ 4.22%Fire Permits 10,500 9,760 10,500 10,500 10,500 0.00%

TOTAL 120,319$ 127,128$ 133,280$ 134,905$ 138,460$ 3.89%


POSITION

Fire Marshal 1 1 1 1 1

FUNCTION

The Fire Prevention Bureau conducts inspection of buildings for fire hazards and enforcement of life safety code. Activities also include the review of plans for new construction or remodeling to assure compliance with fire codes. Additionally, public education presentations regarding fire safety are a function of the Bureau.

69

GENERAL

FIRE PREVENTION BUREAU

1001-1100-11032014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED411 Full Time Wages 63,422$ 70,681$ 71,750$ 73,350$ 76,500$ 432 Longevity 850 850 900 850 850 435 Clothing and Uniforms 466 578 500 500 500 441 FICA 887 991 1,050 1,100 1,130 443 Fire Retirement 19,494 19,816 19,000 20,330 19,900 451 Health/Cafeteria Insurance 16,895 17,603 19,400 18,900 19,700 452 Life Insurance 29 29 30 25 30 454 Worker's Compensation 5,108 5,473 5,500 5,500 4,900


514 Computer Related Services 5,284 5,305 5,500 5,500 5,500 529 Miscellaneous Technical Services 30 - - 50 - 542 Telephone/Communication Chgs 938 780 950 900 950 561 Travel and Conference Expenses 1,092 1,478 1,500 1,500 1,750 563 Dues and Memberships 170 200 150 150 200 571 Vehicles and Equipment Repair 2,102 - 1,000 1,000 1,000 572 Small Equipment Repair - 127 - - - 575 Vehicle Maintenance Charges 1,332 1,196 2,000 1,500 1,500 593 Postage and Shipping 236 75 100 100 100


611 General Office Supplies 520 379 500 500 500 613 Periodicals and Publications 325 - 450 450 450 614 Minor Office Euqipment - 57 - - - 627 Minor Equipment 38 - 750 500 750 628 Safety Equipment 137 40 400 200 400 632 Small Equipment Repair Supplies - 581 - - - 633 Vechicles & Equipment Rep Sup 25 - 200 100 200 651 Gasoline 939 889 1,650 1,500 1,650 675 Miscellaneous - - - 400 -


Total 120,319$ 127,128$ 133,280$ 134,905$ 138,460$

70

GENERAL

DISASTER CONTROL

1001-1100-1104


Personnel Services -$ -$ -$ -$ -$ Contractual Services 1,322 1,328 1,400 1,400 1,400 0.00%Commodities - - - - - Capital Outlay - - - - -

TOTAL 1,322$ 1,328$ 1,400$ 1,400$ 1,400$ 0.00%

FUNDING SOURCES

General Fund -$ -$ -$ -$ -$ 0.00%


POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION

This activity reflects the City's annual contribution to the Des Moines County Emergency Management Agency. This agency provides overall coordination of disaster services within the County.

71

GENERAL

DISASTER CONTROL

1001-1100-11042014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED543 Light and power 1,322$ 1,328$ 1,400$ 1,400$ 1,400$


Total 1,322$ 1,328$ 1,400$ 1,400$ 1,400$

72

GENERAL

HAZARDOUS MATERIALS TEAM

1001-1100-1106


Personnel Services 15,491$ 1,961$ -$ 4,600$ 3,000$ 100.00%Contractual Services 10,353 7,876 16,110 12,960 14,410 -10.55%Commodities 6,029 3,217 8,650 6,000 8,600 -0.58%Capital Outlay - - - - - 0.00%

TOTAL 31,873$ 13,054$ 24,760$ 23,560$ 26,010$ 5.05%

FUNDING SOURCES

HazMat Reimbursement 15,226$ 4,918$ 22,000$ 18,000$ 15,000$ -31.82%Countywide Tax Levy 48,000 48,000 48,000 48,000 48,000 0.00%General Fund (31,353) (39,864) (45,240) (42,440) (36,990) -18.24%

TOTAL 31,873$ 13,054$ 24,760$ 23,560$ 26,010$ 5.05%


POSITION


FUNCTION

The Hazardous materials Team was created in response to an unfunded federal mandate requiring the availability of a team to respond to hazardous materials incidences within Des Moines County, Incidents responded to include any incident where chemicals have been spilled whether industrial, commercial or residential. Activity costs reflect coordination of training and oversight of responses.

73

GENERAL

HAZARDOUS MATERIALS TEAM

1001-1100-11062014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED421 Full Time Overtime -$ 1,642$ -$ 4,500$ 2,600$ 435 Clothing and Uniforms 584 - - - - 441 FICA 40 24 - 100 - 445 Deferred Comp - Other 35 - - - - 451 Health/Cafeteria Insurance 939 294 - - 400 452 Life Insurance 2 1 - - - 454 Worker's Compensation 13,891 - - - -

Personnel Services Sub-Total 15,491 1,961 - 4,600 3,000

512 Health Care & Medical Services 156 - - - - 514 Computer Related Services - - 1,500 750 1,500 524 Sanitation and Landfill Services 25 10 200 100 200 529 Miscellaneous Technical Services 52 165 - 100 - 561 Travel and Conference Expenses 1,232 226 500 500 500 563 Dues and Memberships 100 100 100 100 100 567 Training and Education 1,790 1,975 6,000 4,000 4,000 571 Vehicles and Equipment Repair 1,177 - 500 300 500 572 Small Equipment Repair 115 - 200 200 500 573 Buildings & Building Equipment - 14 - - - 575 Vehicle Maintenance Charges 320 - 1,500 1,300 1,500 581 Local contributions 5,386 5,386 5,610 5,610 5,610


611 General Office Supplies 166 - - - - 622 Chemical/Scientif Supplies 620 1,201 1,000 1,000 1,000 623 Medical Supplies 708 - - - - 627 Minor Equipment 28 1,844 3,500 2,500 3,500 628 Safety Equipment 2,827 40 2,500 1,500 2,500 632 Small Equipment Repair Supplies - 6 1,000 500 1,000 633 Vechicles & Equipment Rep Sup 1,070 40 200 200 200 651 Gasoline 302 - 50 50 - 652 Diesel Fuel 170 86 400 250 400 672 Sign Materials 138 - - - -


Total 31,873$ 13,054$ 24,760$ 23,560$ 26,010$

74

GENERAL

AIRPORT FIRE CONTROL

1001-1100-1107


Personnel Services -$ -$ -$ -$ -$ Contractual Services 8,944 9,537 13,600 12,800 15,400 13.24%Commodities 4,481 654 3,800 3,300 3,800 0.00%Capital Outlay - - - - -

TOTAL 13,425$ 10,191$ 17,400$ 16,100$ 19,200$ 10.34%

FUNDING SOURCES

Reimbursements 9,500$ 9,600$ 9,700$ 9,700$ 9,800$ 1.03%General Fund 3,925 591 7,700 6,400 9,400 22.08%

TOTAL 13,425$ 10,191$ 17,400$ 16,100$ 19,200$ 10.34%


POSITION


FUNCTION

This account reflects the cost of maintaining the Airport Fire Station and Crash Fire Rescue vehicle. Prior to fiscal year 1996-97 this was a function of the Airport Fund. With the creation of the Southeast Iowa Regional Airport Authority, this is now a General Fund activity to be reimbursed by the Airport Authority. Personnel are provided by the Fire Department on an in-kind basis.

75

GENERAL

AIRPORT FIRE CONTROL

1001-1100-1107


542 Telephone/Communication Chgs 2,203$ 2,428$ 2,500$ 2,800$ 2,500$ 543 Light and power - - 400 - 400 567 Training and Education 4,825 6,200 7,000 7,000 8,500 572 Small Equipment Repair 943 93 700 1,000 1,000 573 Buildings & Building Equipment 973 816 2,000 1,500 2,000 575 Vehicle Maintenance Charges - - 1,000 500 1,000


611 General Office Supplies 76 5 - - - 622 Chemical/Scientif Supplies 50 - 1,000 500 1,000 627 Minor Equipment - - - 100 - 628 Safety Equipment - 39 1,000 700 1,000 631 Building Repair Supplies 4,248 591 1,800 1,800 1,800 633 Vechicles & Equipment Rep Sup - 19 - 200 - 675 Miscellaneous 107 - - - -

Commodities Sub-Total 4,481 654 3,800 3,300 3,800

Total 13,425$ 10,191$ 17,400$ 16,100$ 19,200$

76

GENERAL

AMBULANCE

1001-1100-1108


Personnel Services 1,077,446$ 1,103,393$ 1,137,510$ 1,262,011$ 1,155,420$ 1.57%Contractual Services 83,846 137,805 106,950 116,500 119,700 11.92%Commodities 47,667 52,778 66,050 60,500 60,050 -9.08%Capital Outlay - - - - -

TOTAL 1,208,959$ 1,293,976$ 1,310,510$ 1,439,011$ 1,335,170$ 1.88%

FUNDING SOURCES

Service Charges 1,208,959$ 1,293,976$ 1,310,510$ 1,439,011$ 1,335,170$ 1.88%


POSITION

Firefighter 11 12 12 12 12Captain 1 0 0 0 0

12 12 12 12 12

FUNCTION

The Ambulance activity reflects the provision of emergency ambulance service to the citizens of Burlington and southern Des Moines County by the Burlington Fire Department. Besides the transport of ill or injured individuals to Great River Medical Center, the service also provides emergency transfer services to tertiary care facilities.

77

GENERAL

AMBULANCE

1001-1100-11082014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED411 Full Time Wages 587,965$ 622,232 627,600 718,435 646,100 413 Temporary Wages 120 24 - 100 - 421 Full Time Overtime 17,107 30,568 16,810 16,400 17,000 431 Certification Pay 37,585 38,624 42,000 46,046 50,000 432 Longevity 3,550 4,350 3,750 4,275 4,150 435 Clothing and Uniforms 5,246 5,571 6,000 6,000 6,000 441 FICA 9,281 10,082 10,000 11,865 10,400 443 Fire Retirement 189,500 181,535 174,550 207,650 180,000 445 Deferred Comp - Other 26,230 11,678 - - - 451 Health/Cafeteria Insurance 151,224 150,517 208,500 203,000 200,000 452 Life Insurance 330 336 400 340 350 454 Worker's Compensation 49,308 47,876 47,900 47,900 41,420


511 Consulting/Professional Services 361 625 2,000 2,000 8,000 512 Health Care & Medical Services - 1,208 100 100 - 514 Computer Related Services 4,744 7,608 10,600 20,000 15,000 523 Towing and Storage - - 300 - - 529 Miscellaneous Technical Services 22,807 18,640 18,000 18,000 18,000 542 Telephone/Communication Chgs 1,389 2,406 3,050 3,800 3,300 543 Light and power 1,403 1,497 1,500 1,500 1,500 551 Liability 5,953 4,033 4,750 4,250 4,450 552 Property 981 1,759 1,650 1,850 1,950 561 Travel and Conference Expenses 2,736 3,509 2,000 2,000 2,500 563 Dues and Memberships - 70 - - - 567 Training and Education 6,323 30,800 15,000 15,000 17,000 571 Vehicles and Equipment Repair 11,625 15,624 12,000 12,000 12,000 572 Small Equipment Repair 1,952 3,243 5,000 5,000 5,000 575 Vehicle Maintenance Charges 11,024 26,396 17,500 17,500 17,500 593 Postage and Shipping 2,943 3,516 3,000 3,000 3,000 594 Refunds 9,605 16,871 10,500 10,500 10,500


611 General Office Supplies 448 581 500 500 500 613 Periodicals and Publications 382 215 500 500 500 623 Medical Supplies 24,318 29,278 29,000 29,000 29,000 624 Janitorial/Sanitation Supplies 238 137 500 500 500 627 Minor Equipment 398 3,855 10,000 8,000 4,000 628 Safety Equipment 82 1,000 1,000 1,000 1,000 632 Small Equipment Repair Supplies 250 171 1,000 1,000 1,000 633 Vechicles & Equipment Rep Sup 94 714 2,550 2,000 2,550 652 Diesel Fuel 20,773 16,436 21,000 17,500 21,000 675 Miscellaneous 684 391 - 500 -


Total 1,208,959$ 1,293,976$ 1,310,510$ 1,439,011$ 1,335,170$

78

GENERAL

LAW ENFORCEMENT AND RECORDS

1001-1200-1201


Personnel Services 541,081$ 553,969$ 569,240$ 577,925$ 593,035$ 4.18%Contractual Services 102,240 145,681 128,650 176,330 274,940 113.71%Commodities 20,920 16,844 23,050 23,050 24,520 6.38%Capital Outlay - - - - -

TOTAL 664,241$ 716,494$ 720,940$ 777,305$ 892,495$ 23.80%

FUNDING SOURCES

General Fund 638,852$ 651,018$ 696,240$ 569,305$ 869,395$ 24.87%Police Reports 8,320 9,014 8,000 8,000 8,100 1.25%Rent 17,069 56,462 16,700 200,000 15,000 -10.18%

TOTAL 664,241$ 716,494$ 720,940$ 777,305$ 892,495$ 23.80%


POSITION

Police Chief 1 1 1 1 1Fiscal Officer 1 1 1 1 1Major 1 1 1 1 1Records Clerk II 3 3 3 3 3Laborer I 1 1 1 1 1

7 7 7 7 7

FUNCTIONThe Law Enforcement Administration activity reflects the cost of overall administration of Police Department activities, such as patrol activities, criminal investigation, communications, public relations, animal control, and various related grants. In addition to overnight and coordination of departmental activities, the function includes planning for the future of the department. Cost of this activity also includes the overall training budget for the department.The Records and Planning Division provides clerical support to the Police Department. This includes the maintenance and filing of all police records and related documents, as well as providing service to the members of the public who come to the counter at the Police Department. The activity also includes builidng maintenance expenses for the police facility.

79

GENERAL


1001-1200-12012014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED411 Full Time Wages 359,987$ 371,395$ 377,050$ 383,990$ 396,000$ 421 Full Time Overtime 111 - 250 250 325 423 Holiday Overtime - - 250 - 250 432 Longevity 5,400 5,400 5,550 5,550 5,650 435 Clothing and Uniforms 1,176 715 1,300 950 1,300 441 FICA 17,787 18,304 18,770 20,390 19,800 442 IPERS 18,273 18,743 19,025 21,040 20,000 444 Police Retirement 48,805 46,236 43,965 47,075 45,800 445 Deferred Comp - Other 8,716 8,419 - - - 451 Health/Cafeteria Insurance 77,631 81,584 99,900 95,500 101,100 452 Life Insurance 228 233 230 230 210 454 Worker's Compensation 2,967 2,940 2,950 2,950 2,600


512 Health Care & Medical Services 600 740 1,000 1,000 1,000 514 Computer Related Services 18,790 19,350 19,900 19,900 19,900 519 Other Professional Service 885 1,339 1,200 1,200 1,250 521 Printing and Binding 696 1,129 1,400 1,400 1,400 522 Laundry and Cleaning Services 1,489 1,214 2,000 1,700 2,000 529 Miscellaneous Technical Services 5,382 7,319 5,100 6,800 6,800 541 Advertising and Legal Publication 106 - 100 100 100 542 Telephone/Communication Chgs 6,232 4,600 6,300 5,000 6,300 543 Light and power 19,077 12,868 24,500 14,000 24,500 544 Water and Sewer 781 1,208 320 1,200 1,320 551 Liability - 2,511 - 3,000 3,000 552 Property - (1,232) - 2,000 2,000 563 Dues and Memberships 690 745 780 780 820 567 Training and Education 25,056 67,948 35,000 45,000 82,000 571 Vehicles and Equipment Repair 300 75 850 850 850 572 Small Equipment Repair - 766 800 800 800 573 Buildings & Building Equipment 2,290 3,582 4,100 4,000 4,000 574 Property Maintenance Charges 17,715 18,172 22,000 19,000 22,000 575 Vehicle Maintenance Charges 1,554 2,515 2,000 1,600 2,500 581 Local contributions 71 71 500 400 500 591 Sales and Other Taxes - - - 46,000 91,000 593 Postage and Shipping 526 761 800 600 900


80

GENERAL


1001-1200-12012014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED611 General Office Supplies 4,929 4,002 4,500 6,000 6,000 613 Periodicals and Publications 214 225 300 200 300 614 Minor Office Euqipment 150 57 300 300 300 622 Chemical/Scientif Supplies 750 517 450 450 550 624 Janitorial/Sanitation Supplies 3,598 2,780 3,900 3,500 3,700 627 Minor Equipment 2,022 1,616 1,550 1,550 1,550 631 Building Repair Supplies 359 754 2,050 2,050 2,050 632 Small Equipment Repair Supplies 693 451 1,500 1,200 1,500 633 Vechicles & Equipment Rep Sup 81 - - - - 651 Gasoline 2,281 2,094 2,300 2,200 2,370 653 Heating Fuel 4,523 3,377 5,000 4,500 5,000 673 Photographic Materials 30 - 200 100 200 675 Miscellaneous 1,290 971 1,000 1,000 1,000


Total 664,241$ 716,494$ 720,940$ 777,305$ 892,495$

81

GENERAL

PATROL AND INVESTIGATIONS

1001-1200-1203


Personnel Services 3,420,783$ 3,560,930$ 3,722,350$ 3,770,253$ 3,965,000$ 6.52%Contractual Services 108,002 86,852 108,410 100,270 106,520 -1.74%Commodities 80,909 72,453 96,350 78,450 86,290 -10.44%Capital Outlay 90,163 111,331 117,659 117,659 229,690 95.22%

TOTAL 3,699,857$ 3,831,566$ 4,044,769$ 4,066,632$ 4,387,500$ 8.47%

FUNDING SOURCES

Fines 77,927$ 48,776$ 100,000$ 45,000$ 46,000$ -54.00%Sales Tax 804,120 831,519 862,129 862,129 926,848 7.51%General Fund 2,654,306 2,880,442 2,907,740 2,984,603 3,238,152 11.36%Other Local Contributions 141,199 70,829 89,900 89,900 91,500 1.78%Grants 22,305 - 85,000 85,000 85,000 0.00%

TOTAL 3,699,857$ 3,831,566$ 4,044,769$ 4,066,632$ 4,387,500$ 8.47%


POSITION

Patrol Officer 30 32 32 32 34Evidence/Property Specialist 0 0 0.7 0.7 0.7Sergeant 4 4 4 4 4Major 1 1 1 1 1Lieutenant 3 3 3 3 3

38 40 40.7 40.7 42.7

FUNCTION

The Police Patrol activity reflects the cost of maintaining the public peace, suppressing crime, enforcing traffic and other City ordinances and State statutes and the performance of related duties.The Investigation Division provides follow-up investigation of crimes that have taken place in the community including, but not limited to, homicide, burglary, robbery, and other serious crimes.

82

GENERAL


1001-1200-12032014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED411 Full Time Wages 2,036,176$ 2,141,698$ 2,233,750$ 2,276,900$ 2,404,000$ 412 Part Time Wages - 9,000 - 11,000 18,500 413 Temporary Wages 9,662 10,552 12,000 12,000 12,000 416 Court Pay 17,327 12,976 20,000 15,000 18,000 421 Full Time Overtime 117,307 122,131 85,000 120,000 95,000 423 Holiday Overtime 1,773 885 - - - 432 Longevity 17,800 18,200 18,200 18,633 19,100 435 Clothing and Uniforms 8,416 15,819 18,320 18,670 23,000 441 FICA 31,514 33,825 30,750 36,150 36,300 442 IPERS - 804 - 1,000 1,700 444 Police Retirement 620,784 601,109 614,030 618,000 625,300 445 Deferred Comp - Other 32,144 26,974 - - - 451 Health/Cafeteria Insurance 504,776 543,032 667,200 620,000 690,850 452 Life Insurance 1,308 1,399 1,600 1,400 1,350 454 Worker's Compensation 21,796 21,524 21,500 21,500 19,900 455 Unemployment Insurance - 1,002 - - -


512 Health Care & Medical Services 2,724 9,037 4,200 4,200 5,000 514 Computer Related Services 11,233 11,303 12,720 12,720 12,720 519 Other Professional Service 461 844 750 750 900 521 Printing and Binding 134 559 550 550 550 523 Towing and Storage 1,055 1,470 900 1,500 1,200 529 Miscellaneous Technical Services 149 80 - - - 541 Advertising and Legal Publication 466 - 100 100 100 542 Telephone/Communication Chgs 12,754 7,500 12,000 9,500 10,000 543 Light and power 3,114 3,024 3,240 3,200 3,340 551 Liability 2,326 2,674 - 5,000 - 567 Training and Education 190 177 250 250 400 571 Vehicles and Equipment Repair 37,888 12,882 31,200 20,000 25,000 572 Small Equipment Repair 3,706 5,096 5,100 5,100 8,880 575 Vehicle Maintenance Charges 30,297 31,018 35,800 35,800 36,800 593 Postage and Shipping 1,505 1,188 1,600 1,600 1,630


83

GENERAL


1001-1200-12032014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

611 General Office Supplies 2,139 2,507 2,750 2,750 2,750 613 Periodicals and Publications - 214 500 500 250 614 Minor Office Euqipment 385 412 500 500 500 622 Chemical/Scientif Supplies 3,197 3,376 3,670 3,670 3,780 627 Minor Equipment 3,414 2,681 3,880 3,880 3,960 628 Safety Equipment 5,495 4,537 5,600 5,600 5,600 633 Vechicles & Equipment Rep Sup - 798 - - - 651 Gasoline 56,748 45,444 65,000 47,000 55,000 652 Diesel Fuel - - - 100 - 671 Ammunition 7,735 8,005 9,500 9,500 9,500 673 Photographic Materials 809 2,748 2,850 2,850 2,850 675 Miscellaneous 987 1,481 2,100 2,100 2,100 676 Deposits - 250 - - -


742 Operating Equipment 4,275 - 14,950 14,950 40,440 743 Vehicles 85,888 111,331 102,709 102,709 189,250

Capital Outlay Sub-Total 90,163 111,331 117,659 117,659 229,690

Total 3,699,857$ 3,831,566$ 4,044,769$ 4,066,632$ 4,387,500$

84

GENERAL

COMMUNICATIONS

1001-1200-1205


Personnel Services 5,930$ -$ -$ -$ -$ 0.00%Contractual Services 517,660 552,149 575,000 574,000 614,000 6.78%Commodities 146 - - - - 0.00%Capital Outlay - - - - -

TOTAL 523,736$ 552,149$ 575,000$ 574,000$ 614,000$ 6.78%

FUNDING SOURCES

False Alarm Fees 8,068$ 12,585$ 10,500$ 11,000$ 10,500$ 0.00%General Fund 515,668 539,564 564,500 563,000 603,500 6.91% TOTAL 523,736$ 552,149$ 575,000$ 574,000$ 614,000$ 6.78%


POSITION


FUNCTION

The Communications activity reflects the provision of communication services for all public safety activities in Des Moines County. This includes emergency dispatch, as well as routine telephone messages, retrieval of information and documentation of events.

85

GENERAL

COMMUNICATIONS

1001-1200-12052014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED411 Full Time Wages 3,524$ -$ -$ -$ -$ 413 Temporary Wages 220 - - - - 421 Full Time Overtime 767 - - - - 441 FICA 304 - - - - 442 IPERS 332 - - - - 444 Police Retirement (84) - - - - 445 Deferred Comp - Other 21 - - - - 451 Health/Cafeteria Insurance 137 - - - - 454 Worker's Compensation 709 - - - -

Personnel Services Sub-Total 5,930 - - - -

512 Health Care & Medical Services 80 - - - - 514 Computer Related Services 86 - - - - 529 Miscellaneous Technical Services 510,071 549,213 570,000 570,000 609,000 542 Telephone/Communication Chgs 7,071 2,936 5,000 4,000 5,000 544 Water and Sewer 352 - - - -


627 Minor Equipment 146 - - - -

Commodities Sub-Total 146 - - - -

Total 523,736$ 552,149$ 575,000$ 574,000$ 614,000$

86

GENERAL

CRIME PREVENTION

1001-1200-1206


Personnel Services -$ -$ -$ -$ -$ Contractual Services 25 - - - - 0.00%Commodities 4,519 8,081 9,100 9,100 9,450 3.85%Capital Outlay - - - - -

TOTAL 4,544$ 8,081$ 9,100$ 9,100$ 9,450$ 3.85%

FUNDING SOURCES

General Fund 4,544$ 8,081$ 9,100$ 9,100$ 9,450$ 3.85%


POSITION


FUNCTION

The Crime Prevention activity reflects those expenditures made by the Police Department on Community Relations activities. Additionally, this includes the Drug Abuse Resistance Education (DARE) and Gang Resistance Education and Training (GREAT) programs. Personnel costs of the two officers assigned to these programs are reflected in the Patrol budget.

87

GENERAL

CRIME PREVENTION

1001-1200-12062014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED611 General Office Supplies 108 247 500 500 500 613 Periodicals and Publications 3,588 7,040 7,700 7,700 8,050 675 Miscellaneous 823 794 900 900 900


Total 4,544$ 8,081$ 9,100$ 9,100$ 9,450$

88

GENERAL

SECURITY GUARD OVERTIME

1001-1200-1207


Personnel Services 40,227$ 34,603$ 38,000$ 38,000$ 37,500$ -1.32%Contractual Services 8 109 - - - Commodities - - - - - Capital Outlay - - - - -

TOTAL 40,235$ 34,712$ 38,000$ 38,000$ 37,500$ -1.32%

FUNDING SOURCES

Reimbursements 27,979$ 34,500$ 37,500$ 37,500$ 37,500$ 0.00%


POSITION


FUNCTIONOvertime paid to police officers while hired by third parties for security purposes.

89

GENERAL

SECURITY GUARD OVERTIME

1001-1200-12072014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED421 Full Time Overtime 36,006$ 30,162$ 37,500$ 37,500$ 37,500$ 441 FICA 628 507 500 500 - 442 IPERS 247 (247) - - - 445 Deferred Comp - Other 185 268 - - - 451 Health/Cafeteria Insurance 3,155 3,905 - - - 452 Life Insurance 6 8 - - -


529 Miscellaneous Technical Services - 105 - - - 593 Postage and Shipping 8 4 - - -

Contractual Services Sub-Total 8 109 - - -

Total 40,235$ 34,712$ 38,000$ 38,000$ 37,500$

90

GENERAL

ANIMAL CONTROL

1001-1200-1208


Personnel Services 26,528$ 30,756$ 38,465$ 35,285$ 39,180$ 1.86%Contractual Services 62,279 61,913 65,560 68,260 68,535 4.54%Commodities 5,907 6,269 9,150 7,500 8,000 -12.57%Capital Outlay - - - - -

TOTAL 94,714$ 98,938$ 113,175$ 111,045$ 115,715$ 2.24%

FUNDING SOURCES

Dog and Cat Licenses 3,480$ 2,910$ 3,600$ 3,000$ 3,000$ -16.67%Animal Shelter Fees 17,434 18,578 18,000 19,000 19,000 5.56%General Fund 73,800 77,450 91,575 89,045 93,715 2.34%

TOTAL 94,714$ 98,938$ 113,175$ 111,045$ 115,715$ 2.24%


POSITION

Animal Control Officer 0.73 0.73 0.73 0.73 0.73

FUNCTIONOvertime paid to police officers while hired by third parties for security purposes. The Animal Control activity provides the picking up of stray cats and dogs, maintenance of the Animal Control Center and euthanasiation of unclaimed animals.

91

GENERAL

ANIMAL CONTROL

1001-1200-12082014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED412 Part Time Wages 22,704$ 25,771$ 32,185$ 29,600$ 32,800$ 435 Clothing and Uniforms 237 149 350 200 350 441 FICA 985 1,972 2,460 2,265 2,550 442 IPERS 2,030 2,301 2,900 2,650 3,000 454 Worker's Compensation 572 563 570 570 480


512 Health Care & Medical Services 8,936 9,209 10,300 10,300 11,300 514 Computer Related Services 175 - 160 160 160 519 Other Professional Service 21,874 19,943 24,000 22,000 22,000 529 Miscellaneous Technical Services 21 84 - 100 100 542 Telephone/Communication Chgs 1,927 1,794 1,500 1,800 1,650 543 Light and power 17,069 17,464 19,500 18,000 19,500 544 Water and Sewer 513 564 700 600 825 571 Vehicles and Equipment Repair - - 1,000 300 1,000 572 Small Equipment Repair - - 200 - 200 573 Buildings & Building Equipment 260 912 - 300 500 574 Property Maintenance Charges 10,509 8,697 6,000 8,500 9,200 575 Vehicle Maintenance Charges 946 3,200 2,000 6,000 2,000 593 Postage and Shipping 49 36 200 200 100 594 Refunds - 10 - - -


624 Janitorial/Sanitation Supplies 3,693 3,758 4,300 3,800 4,100 627 Minor Equipment 14 - - - - 631 Building Repair Supplies 173 53 250 200 250 632 Small Equipment Repair Supplies 379 1,004 1,300 1,100 1,250 651 Gasoline 969 1,045 1,750 1,100 1,400 675 Miscellaneous 679 124 1,550 1,000 1,000 676 Deposits - 285 - 300


Total 94,714$ 98,938$ 113,175$ 111,045$ 115,715$

92

GENERAL

SOUTHEAST IOWA NARCOTICS TASK FORCE

1001-1200-1209


Personnel Services 86,935$ 87,051$ 92,200$ 88,055$ 94,930$ 2.96%Contractual Services 17,813 22,113 29,500 25,333 20,270 -31.29%Commodities 218 - - - - Capital Outlay - - - - -

TOTAL 104,966$ 109,164$ 121,700$ 113,388$ 115,200$ -5.34%

FUNDING SOURCES

Grants 32,555$ 44,226$ 44,000$ 37,896$ 30,300$ -31.14%General Fund 72,411 64,938 77,700 75,492 84,900 9.27%

TOTAL 104,966$ 109,164$ 121,700$ 113,388$ 115,200$ -5.34%


POSITION

Patrol Officer 1 1 1 1 1

FUNCTIONFederally funded state administered grant program funding the local drug task force. The 25% local portion is shared between Burlington, West Burlington, and Des Moines County.

93

GENERAL

SOUTHEAST IOWA NARCOTICS TASK FORCE

1001-1200-12092014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED411 Full Time Wages 53,984$ 55,409$ 56,275$ 56,800$ 58,300$ 423 Holiday Overtime 484 - - - - 432 Longevity 300 300 400 300 450 441 FICA 794 808 820 820 860 444 Police Retirement 16,467 15,433 14,690 15,180 15,100 445 Deferred Comp - Other 8,654 8,064 - - - 451 Health/Cafeteria Insurance 5,658 6,452 19,425 14,365 19,700 452 Life Insurance 37 37 40 40 40 454 Worker's Compensation 557 548 550 550 480


581 Local contributions 17,813 22,113 29,500 25,333 20,270


627 Minor Equipment 218 - - - -

Commodities Sub-Total 218 - - - -

Total 104,966$ 109,164$ 121,700$ 113,388$ 115,200$

94

GENERAL

TRAFFIC SAFETY GRANT

1001-1200-1210


Personnel Services 15,424$ 10,586$ 12,000$ 12,000$ 15,000$ 25.00%Contractual Services - - - - - Commodities - - - - - Capital Outlay - - - - -

TOTAL 15,424$ 10,586$ 12,000$ 12,000$ 15,000$ 25.00%

FUNDING SOURCES

Grants 14,646$ 9,116$ 12,000$ 12,000$ 15,000$ 25.00%

TOTAL 14,646$ 9,116$ 12,000$ 12,000$ 15,000$ 25.00%


POSITION


FUNCTIONFederally funded state administered grant program funding for traffic safety. Grant allows for reimbursement of overtime directly related to traffic safety.

95

GENERAL

TRAFFIC SAFETY GRANT

1001-1200-12102014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED421 Full Time Overtime 12,750$ 8,273$ 12,000$ 9,000$ 15,000$ 441 FICA 183 118 - 200 - 445 Deferred Comp - Other 8 33 - - - 451 Health/Cafeteria Insurance 2,478 2,158 - 2,800 - 452 Life Insurance 5 4 - - -


Total 15,424$ 10,586$ 12,000$ 12,000$ 15,000$

96

GENERAL

CANINE UNIT

1001-1200-1211


Personnel Services -$ -$ -$ 5,580$ 9,000$ 100.00%Contractual Services - - - - - Commodities - - - - - Capital Outlay - - - - -

TOTAL -$ -$ -$ 5,580$ 9,000$ 100.00%

FUNDING SOURCES

Reimbursements -$ -$ -$ 5,580$ 9,000$ 100.00%

TOTAL -$ -$ -$ 5,580$ 9,000$ 100.00%


POSITION


FUNCTIONThe K-9 unit was re-established in FY2016-2017 through local community donations. The patrol officier assigned to the dog will be paid overtime each week for the care of the dog. The Dave Wunneburg Foundation will reimburse the City for the amount of overtime paid each year.

97

GENERAL

CANINE UNIT

1001-1200-12112014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED421 Full Time Overtime -$ -$ -$ 5,580$ 9,000$

Personnel Services Sub-Total - - - 5,580 9,000

Total -$ -$ -$ 5,580$ 9,000$

98

GENERAL

BUILDING CODE ADMINISTRATION

1001-1300-1301


Personnel Services 335,687$ 350,539$ 385,660$ 375,560$ 423,300$ 9.76%Contractual Services 74,629 108,387 146,450 127,800 102,150 -30.25%Commodities 7,901 12,575 6,050 4,950 5,200 -14.05%Capital Outlay - - - - - Debt Service 3,663 5,496 2,750 5,480 2,754 0.15%

TOTAL 421,880$ 476,997$ 540,910$ 513,790$ 533,404$ -1.39%

FUNDING SOURCES

Permit Fees 175,176$ 323,267$ 329,600$ 363,925$ 336,600$ 2.12%Nuisance Tax 39,895 41,691 25,000 39,000 44,600 78.40%General Fund 206,809 112,040 186,310 110,865 152,204 -18.31%

TOTAL 421,880$ 476,997$ 540,910$ 513,790$ 533,404$ -1.39%


POSITION

Chief Code Inspector 1 1 1 1 1Code Inspector I 2 2 2 2 2Code Inspector II 1 1 1 1 1Part Time Nuisance Inspector 0 0 0 0 0.7Project Coordinator 1 1 1 1 1

5 5 5 5 5.7

FUNCTION

Building Code Administration involves the enforcement of all building, housing, electrical and plumbing codes including the issuance of the necessary licenses and permits and the required inspections. In addition, the department is responsible for rental housing inspections and licensing, as well as nuisance enforcement functions.

99

GENERAL

BUILDING CODE ADMINISTRATION

1001-1300-1301


411 Full Time Wages 216,524$ 226,378$ 243,590$ 249,060$ 258,100$ 412 Part Time Wages - - - - 17,000 421 Full Time Overtime - 40 - - - 432 Longevity 850 850 950 1,250 1,850 441 FICA 16,229 16,997 18,710 19,350 21,200 442 IPERS 19,411 20,291 22,010 22,900 23,300 445 Deferred Comp - Other 19,004 19,429 - - - 451 Health/Cafeteria Insurance 60,098 62,983 96,800 79,400 98,100 452 Life Insurance 143 145 150 150 150 454 Worker's Compensation 3,428 3,426 3,450 3,450 3,600


511 Consulting/Professional Services 4,641 - - - - 512 Health Care & Medical Services - - 50 - - 514 Computer Related Services 6,494 6,799 6,600 6,600 7,000 521 Printing and Binding 269 108 400 400 150 523 Towing and Storage 110 - - - - 529 Miscellaneous Technical Services 49,863 93,661 124,000 110,000 80,000 542 Telephone/Communication Chgs 3,063 2,815 3,750 3,100 3,500 561 Travel and Conference Expenses 2,852 1,421 4,000 4,000 3,500 563 Dues and Memberships 337 1,158 800 800 1,200 567 Training and Education - 70 100 100 100 571 Vehicles and Equipment Repair 305 134 1,000 400 1,000 575 Vehicle Maintenance Charges 5,318 908 4,000 1,000 4,000 593 Postage and Shipping 1,002 873 1,750 1,400 1,700 594 Refunds 375 440 - - -


611 General Office Supplies 1,327 1,180 800 800 800 613 Periodicals and Publications 172 182 500 500 200 614 Minor Office Euqipment - 272 500 400 500 627 Minor Equipment 1,173 1,898 1,500 1,500 1,500 628 Safety Equipment - - 250 - 200 651 Gasoline 1,425 636 2,000 750 1,500 675 Miscellaneous 122 219 500 1,000 500 676 Deposit Refunds 3,402 8,188 - - - 677 Collection Fees 280 - - - -


811 Lease Principal 2,948 5,089 2,500 5,150 2,600 821 Lease Interest 715 407 250 330 154

Debt Service Sub-Total 3,663 5,496 2,750 5,480 2,754

Total 421,880$ 476,997$ 540,910$ 513,790$ 533,404$

100

GENERAL

PLANNING and ZONING

1001-1400-1401


Personnel Services 170,140$ 181,306$ 200,040$ 200,175$ 214,190$ 7.07%Contractual Services 37,857 41,837 69,650 68,850 58,750 -15.65%Commodities 1,352 2,923 3,250 3,250 2,550 -21.54%Capital Outlay - - - - -

TOTAL 209,349$ 226,066$ 272,940$ 272,275$ 275,490$ 0.93%

FUNDING SOURCES

Demolition Permits 1,490$ 2,050$ 1,600$ 1,600$ 1,600$ 0.00%General Fund 207,859 224,016 271,340 270,675 273,890 0.94%

TOTAL 209,349$ 226,066$ 272,940$ 272,275$ 275,490$ 0.93%


POSITIONDirector of Development and Parks 1 1 1 1 1City Planner 0.75 1 1 1 1

1.75 2 2 2 2

FUNCTION

The Development Department is responsible for review of new housing subdivisions; City zoning; and other related activities. Included is long-range planning for development of the City. The Director of Development and Parks also supervises the Building Code Enforcement function, Neighborhood Redevelopment activity, Parks & Forestry department, RecPlex, Flint Hills Golf Course, Swimming Pool and Youth programs.

101

GENERAL

PLANNING and ZONING

1001-1400-14012014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED411 Full Time Wages 118,554$ 124,885$ 137,580$ 138,400$ 149,350$ 432 Longevity 450 450 450 450 450 441 FICA 9,090 9,539 10,560 10,700 11,460 442 IPERS 10,627 11,192 12,425 12,600 13,380 445 Deferred Comp - Other 6,094 549 - - - 451 Health/Cafeteria Insurance 25,042 34,423 38,750 37,750 39,300 452 Life Insurance 57 58 65 65 50 454 Worker's Compensation 226 210 210 210 200


511 Consulting/Professional Services 31,957 36,891 54,500 54,500 45,000 513 Legal and Recording Services 51 12 250 250 200 514 Computer Related Services 524 606 850 850 850 519 Other Professional Service - - 5,000 5,000 5,000 529 Miscellaneous Technical Services - - 500 500 500 542 Telephone/Communication Chgs 1,740 815 2,500 1,200 2,000 552 Property 120 - - - - 561 Travel and Conference Expenses 1,964 1,054 3,750 2,500 2,750 563 Dues and Memberships 779 754 900 900 1,000 567 Training and Education - 510 200 1,500 250 593 Postage and Shipping 722 1,195 1,200 1,200 1,200 594 Refunds - - - 450 -


611 General Office Supplies 755 2,186 1,500 1,500 1,250 613 Periodicals and Publications 274 149 500 500 300 614 Minor Office Euqipment - 34 - - - 627 Minor Equipment 106 327 750 750 500 675 Miscellaneous 217 227 500 500 500


Total 209,349$ 226,066$ 272,940$ 272,275$ 275,490$

102

GENERAL

AUDITORIUM

1001-1500-1501


Personnel Services 3,809$ -$ -$ -$ -$ 0.00%Contractual Services 554,062 694,071 630,050 643,050 864,762 37.25%Commodities 26,095 55,025 40,400 41,400 54,580 35.10%Capital Outlay - - - - -

TOTAL 583,966$ 749,096$ 670,450$ 684,450$ 919,342$ 37.12%

FUNDING SOURCES

Auditorium Rental 40,485$ 39,570$ 83,850$ 60,000$ 63,380$ -24.41%Auditorium Labor Reimburseme 82,395 190,652 121,650 200,000 168,025 38.12%Auditorium Miscellaneous 116,650 94,468 175,150 112,000 326,350 86.33%Civic Center Levy 87,388 88,240 89,871 89,871 92,821 3.28%General Fund 257,048 336,166 199,929 222,579 268,766 34.43%

TOTAL 583,966$ 749,096$ 670,450$ 684,450$ 919,342$ 37.12%


POSITION


FUNCTION

The Auditorium account reflects the cost of maintenance and operation of Burlington Memorial Auditorium. the City owned auditorium constructed in the 1930's consists of a main arena, banquet space, kitchen facilities, and office areas. The auditorium is utilized for concerts, banquets, trade shows, reunions, and other events. Beginning January 1, 2014, the City has contracted with VenuWorks for the management of the Auditorium for the next five years.

103

GENERAL

AUDITORIUM

1001-1500-1501


413 Temporary Wages 38$ -$ -$ -$ -$ 421 Full Time Overtime 89 - - - - 441 FICA 10 - - - - 455 Unemployment Insurance 3,672 - - - -

Personnel Services Sub-Total 3,809 - - - -

519 Other Professional Service 449,482 517,803 312,400 500,000 706,612 522 Laundry and Cleaning Services 1,693 5,336 3,000 4,000 4,000 524 Sanitation and Landfill Services 1,344 1,446 - 1,500 1,500 529 Miscellaneous Technical Services 12,122 20,879 5,000 15,000 15,000 542 Telephone/Communication Chgs 4,074 3,708 500 4,000 4,000 543 Light and power 54,675 58,471 - 59,000 64,500 544 Water and Sewer 264 113 - 150 150 552 Property 4,054 4,280 - 4,400 4,400 563 Dues and Memberships 149 - 150 - - 572 Small Equipment Repair 3,147 10,806 1,000 5,000 14,600 573 Buildings & Building Equipment - 10,099 1,000 10,000 10,000 574 Property Maintenance Charges 18,596 61,021 15,000 40,000 40,000 575 Vehicle Maintenance Charges 1,860 43 - - - 593 Postage and Shipping 2 - - - - 594 Refunds 2,600 - - - - 599 Miscellaneous - 66 292,000 - -


622 Chemical/Scientif Supplies 1,353 1,464 - 1,500 1,500 624 Janitorial/Sanitation Supplies 2,474 1,358 3,000 1,500 1,500 627 Minor Equipment 425 447 500 500 3,500 631 Building Repair Supplies 1,499 4,009 4,000 4,000 4,080 632 Small Equipment Repair Supplies 564 21,973 4,000 5,000 5,000 633 Vechicles & Equipment Rep Sup 24 - - - - 651 Gasoline - 9 - - - 661 Concessions 19,745 25,765 28,900 28,900 39,000 675 Miscellaneous 11 - - - -


Total 583,966$ 749,096$ 670,450$ 684,450$ 919,342$

104

GENERAL

LIBRARY

1001-1500-1511


Personnel Services 963,788$ 997,397$ 1,040,025$ 1,050,780$ 1,059,060$ 1.83%Contractual Services 177,274 157,492 179,440 187,950 183,150 2.07%Commodities 99,176 96,388 87,100 68,100 96,100 10.33%Capital Outlay - - - - - 0.00%

TOTAL 1,240,238$ 1,251,277$ 1,306,565$ 1,306,830$ 1,338,310$ 2.43%

FUNDING SOURCES

Fines 40,018$ 33,391$ 40,200$ 30,000$ 33,000$ -17.91%Intergovernmental 149,401 151,909 150,250 150,250 151,665 0.94%Tax Levy 174,777 176,487 179,748 179,748 185,649 3.28%General Fund 876,042 889,490 936,367 946,832 967,996 3.38%

TOTAL 1,240,238$ 1,251,277$ 1,306,565$ 1,306,830$ 1,338,310$ 2.43%


POSITION

Director 1 1 1 1 1Senior Librarian 3 3 3 3 3Library Assistant 6.5 6 6 6 6Administrative Assistant 0.5 0.5 0.5 0.5 0.5Library Aide (7) 3.36 4 4 4 4Library Clerk (2) 0.74 1 1 1 1.2Shelver (4) 1.01 1.44 1.44 1.44 1.2

16.11 16.94 16.94 16.94 16.90

FUNCTION

This account records the cost of operating and maintaining the Burlington Public Library. The library is a full service facility providing book checkout, videos, recordings, reference services and internet access to the citizens of Burlington.

105

GENERAL

LIBRARY

1001-1500-1511


411 Full Time Wages 537,071$ 529,857$ 540,690$ 560,000$ 561,060$ 412 Part Time Wages 190,067 232,256 238,520 220,240 223,710 432 Longevity 6,533 5,600 6,000 5,700 6,050 441 FICA 55,576 58,267 60,070 61,790 60,500 442 IPERS 64,937 68,557 70,670 72,550 70,620 445 Deferred Comp - Other 5,899 5,339 - - - 451 Health/Cafeteria Insurance 102,030 95,936 122,325 128,900 135,770 452 Life Insurance 297 291 450 300 250 454 Worker's Compensation 1,378 1,294 1,300 1,300 1,100

Personnel Services Sub-Total 963,788 997,397 1,040,025 1,050,780 1,059,060

514 Computer Related Services 37,962 24,675 27,000 38,000 33,500 519 Other Professional Service 4,203 2,500 4,000 4,000 3,000 522 Laundry and Cleaning Services 15,188 15,642 16,000 16,000 17,000 541 Advertising and Legal Publication 273 117 - - - 542 Telephone/Communication Chgs 7,144 6,429 10,000 7,000 7,000 543 Light and power 55,574 57,275 67,000 67,000 67,000 551 Liability 2,743 1,859 2,200 2,000 2,100 552 Property 917 1,644 1,540 1,750 1,850 561 Travel and Conference Expenses 3,262 1,705 1,000 2,500 1,500 563 Dues and Memberships 1,347 774 1,000 1,000 1,500 567 Training and Education 504 716 1,000 1,000 1,000 572 Small Equipment Repair 2,676 1,849 2,700 2,700 2,700 573 Buildings & Building Equipment 21,693 21,230 22,000 22,000 22,000 574 Property Maintenance Charges 15,635 15,365 16,000 16,000 16,000 593 Postage and Shipping 8,071 5,650 8,000 7,000 7,000 594 Refunds 82 62 - - -


611 General Office Supplies 4,072 2,430 4,000 3,000 4,000 612 Library Office Supplies 6,452 6,450 6,500 6,500 7,000 613 Periodicals and Publications 12,136 12,295 12,500 12,500 12,500 624 Janitorial/Sanitation Supplies 6,186 6,459 7,000 6,500 7,000 627 Minor Equipment 154 - - - - 631 Building Repair Supplies 577 497 - - - 632 Small Equipment Repair Supplies - 14 - - - 641 Books-Standing Order 19,034 23,621 7,000 4,000 16,000 642 Books-Adult Services 11,609 11,787 12,000 10,000 12,500 643 Books-Young Adult 3,286 4,406 6,000 1,000 5,500 644 Books-Children Services 16,917 11,388 15,000 10,000 15,500 645 CD's-Adult Services 4,414 4,900 4,000 3,000 4,000 646 CD's-Children's Services 905 1,920 1,000 1,000 1,000 647 Video-Adult Services 5,465 5,300 3,000 3,000 3,000 648 Video-Children's Services 1,786 1,550 1,500 500 1,500 649 Microform 595 450 600 600 600

106

GENERAL

LIBRARY

1001-1500-1511


653 Heating Fuel 5,588 2,921 7,000 6,500 6,000


Total 1,240,238$ 1,251,277$ 1,306,565$ 1,306,830$ 1,338,310$

107

GENERAL

PARK MAINTENANCE & OPERATION

1001-1600-1601


Personnel Services 301,884$ 331,596$ 358,595$ 357,005$ 344,700$ -3.87%Contractual Services 96,283 95,694 107,275 105,475 108,975 1.58%Commodities 69,842 79,385 87,075 80,175 87,350 0.32%Capital Outlay 68,194 - - - - 0.00%

TOTAL 536,203$ 506,675$ 552,945$ 542,655$ 541,025$ -2.16%

FUNDING SOURCES

Park Rental 2,950$ 3,175$ 4,000$ 3,000$ 3,000$ -25.00%Special Events 4,100 5,227 3,000 4,000 4,500 50.00%Shelter House Rental 13,825 12,072 14,000 14,000 14,200 1.43%Reimbursement of Expense 36,663 2,227 - - 1,000 100.00%Deposits 3,588 5,477 3,000 3,500 4,000 33.33%General Fund 475,077 478,497 528,945 518,155 514,325 -2.76%

TOTAL 536,203$ 506,675$ 552,945$ 542,655$ 541,025$ -2.16%


POSITION

Parks Superintendent 1 1 1 1 1Parks Maintenance Mechanic 1 1 1 1 1Parks Temporary Laborer 6 6.32 6.32 6.32 6.32

8 8.32 8.32 8.32 8.32

FUNCTION

The Parks Department maintains the City-owned parks and recreational facilities and performs related duties. The department maintains ten parks containing 350 acres of ground.

108

GENERAL


1001-1600-16012014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED411 Full Time Wages 103,453$ 108,815$ 113,650$ 114,900$ 119,100$ 413 Temporary Wages 111,781 127,707 135,400 130,000 122,000 414 On Call Time 34 - - - - 421 Full Time Overtime 1,587 1,002 1,025 1,500 1,000 423 Holiday Overtime - - 250 - 250 432 Longevity 300 300 400 750 750 435 Clothing and Uniforms 470 500 550 500 500 441 FICA 16,577 18,172 19,180 21,275 18,600 442 IPERS 15,159 19,102 22,570 23,420 17,100 445 Deferred Comp - Other 295 267 - - - 451 Health/Cafeteria Insurance 33,923 35,350 38,650 37,800 39,300 452 Life Insurance 57 58 120 60 50 454 Worker's Compensation 6,155 6,385 6,400 6,400 5,250 455 Unemployment Insurance 12,093 13,938 20,400 20,400 20,800


514 Computer Related Services 1,048 1,009 1,200 1,200 1,200 519 Other Professional Service 1,251 648 1,075 1,075 1,075 521 Printing and Binding 297 - 300 300 300 524 Sanitation and Landfill Services 290 696 650 1,000 1,500 529 Miscellaneous Technical Services 6,663 8,056 10,000 10,000 11,500 533 Vehicles and Large Equipment - 9 750 750 750 542 Telephone/Communication Chgs 2,462 1,452 2,500 2,500 2,500 543 Light and power 20,033 19,107 23,150 22,000 21,000 544 Water and Sewer 3,201 3,756 4,000 4,000 4,000 561 Travel and Conference Expenses 821 160 1,250 1,250 750 563 Dues and Memberships 740 160 750 750 750 567 Training and Education 420 378 750 750 750 571 Vehicles and Equipment Repair 5,474 5,763 6,000 5,500 6,000 572 Small Equipment Repair 212 309 300 300 300 573 Buildings & Building Equipment 36,632 24,081 28,500 28,500 30,000 574 Property Maintenance Charges 11,127 29,030 23,000 23,000 23,500 575 Vehicle Maintenance Charges 1,990 493 2,500 2,000 2,500 591 Sales and Other Taxes 2,808 - - - - 593 Postage and Shipping 532 360 500 500 500 594 Refunds 282 227 100 100 100


611 General Office Supplies 718 437 725 625 725 614 Minor Office Euqipment - 30 - 100 25 621 Agricultural Supplies 8,123 7,604 8,250 8,250 8,250 622 Chemical/Scientif Supplies 4,052 4,011 4,100 4,100 4,100 623 Medical Supplies - - 200 200 200 624 Janitorial/Sanitation Supplies 2,007 2,356 2,750 2,750 2,750 627 Minor Equipment 5,774 8,336 6,500 6,500 6,500 628 Safety Equipment 816 990 750 750 750

109

GENERAL


1001-1600-16012014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED631 Building Repair Supplies 9,531 13,375 12,500 12,500 18,500 632 Small Equipment Repair Supplies 2,739 3,164 3,000 3,000 3,000 633 Vechicles & Equipment Rep Sup 9,292 7,390 8,500 8,500 8,500 651 Gasoline 11,939 6,366 13,000 7,000 7,000 652 Diesel Fuel 3,330 5,362 7,000 6,000 7,000 653 Heating Fuel 2,323 1,439 2,800 2,400 2,800 655 Oils and Lubricants 1,313 988 1,000 1,000 1,250 672 Sign Materials 1,805 4,280 2,500 2,500 2,500 674 Recreation Supplies 3,535 7,601 8,500 8,500 8,500 675 Miscellaneous - 6 - - - 676 Deposit Refunds 2,545 5,650 5,000 5,500 5,000


712 Landscaping 2,050 - - - - 735 Parks & Recreational Facilities 2,000 - - - - 742 Operating Equipment 20,753 - - - - 743 Vehicles 43,391 - - - -

Capital Outlay Sub-Total 68,194 - - - -

Total 536,203$ 506,675$ 552,945$ 542,655$ 541,025$

110

GENERAL

FORESTRY MAINTENANCE & OPERATION

1001-1600-1602


Personnel Services 194,472$ 210,522$ 214,030$ 197,453$ 204,910$ -4.26%Contractual Services 139,287 121,236 162,700 162,450 125,450 -22.89%Commodities 35,647 22,668 42,650 37,950 39,400 -7.62%Capital Outlay - - - - -

TOTAL 369,406$ 354,426$ 419,380$ 397,853$ 369,760$ -11.83%

FUNDING SOURCES

General Fund 369,406$ 354,426$ 419,380$ 397,853$ 369,760$ -11.83%


POSITION

City Forester 1 1 1 1 1Forestry Worker II 1 1 1 1 1Forestry Worker I 0.73 0.73 0.73 0.73 0.73Forestry Temporary Laborer 1.28 1.28 1.28 1.28 1.28

4.01 4.01 4.01 4.01 4.01

FUNCTION

The Forestry Department provides the removal of dead and dying trees on public land and in street right-of-ways and performs related duties.

111

GENERAL


1001-1600-16022014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED411 Full Time Wages 94,855$ 103,127 99,020 90,000 103,000 412 Part Time Wages 12,242 26,121 27,575 27,500 28,200 413 Temporary Wages 35,170 26,421 27,575 26,830 28,000 414 On Call Time 370 224 - - - 421 Full Time Overtime 2,118 1,425 1,200 1,200 1,200 423 Holiday Overtime 115 165 500 150 500 432 Longevity 300 462 300 13 - 435 Clothing and Uniforms 798 874 750 750 750 441 FICA 11,085 12,074 12,000 11,500 12,500 442 IPERS 11,193 13,078 14,100 13,000 12,000 445 Deferred Comp - Other 8,345 8,345 - - - 451 Health/Cafeteria Insurance 13,661 13,239 26,900 14,400 15,200 452 Life Insurance 57 56 60 60 50 454 Worker's Compensation 4,163 4,003 4,050 4,050 3,510 455 Unemployment Insurance - 908 - 8,000 -


514 Computer Related Services 2,100 2,100 2,100 2,100 2,100 519 Other Professional Service 931 328 750 750 750 521 Printing and Binding 90 65 350 350 350 523 Towing and Storage - - 300 300 300 524 Sanitation and Landfill Services 932 5,878 2,500 4,000 5,000 529 Miscellaneous Technical Services 100,417 78,481 120,000 120,000 80,000 533 Vehicles and Large Equipment 3,000 1,333 3,000 3,000 3,000 541 Advertising and Legal Publication - 135 200 200 200 542 Telephone/Communication Chgs 1,756 1,475 2,200 1,900 2,200 543 Light and power 1,660 1,082 1,500 1,500 1,500 561 Travel and Conference Expenses 1,009 1,081 2,000 1,500 2,000 563 Dues and Memberships 255 270 600 600 350 567 Training and Education 260 369 2,000 1,000 2,500 571 Vehicles and Equipment Repair 15,429 18,172 16,000 16,000 16,000 572 Small Equipment Repair 529 614 1,500 1,500 1,500 573 Buildings & Building Equipment - 1,399 - - - 574 Property Maintenance Charges 1,903 91 1,000 1,000 1,000 575 Vehicle Maintenance Charges 8,986 8,363 6,400 6,400 6,400 593 Postage and Shipping 30 - 300 200 300 594 Refunds - - - 150 -


611 General Office Supplies 118 23 150 150 150 614 Minor Office Euqipment - - - - 500 621 Agricultural Supplies 8,493 1,298 10,000 10,000 10,000 622 Chemical/Scientif Supplies 1,874 2,468 2,500 2,500 2,250 623 Medical Supplies - - - - 250 624 Janitorial/Sanitation Supplies 51 32 100 100 100 627 Minor Equipment 4,618 4,041 5,150 5,150 5,500

112

GENERAL


1001-1600-16022014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED628 Safety Equipment 1,223 436 1,500 1,500 1,500 631 Building Repair Supplies 1,253 (90) 1,250 1,250 1,250 632 Small Equipment Repair Supplies 913 909 1,100 1,100 1,100 633 Vechicles & Equipment Rep Sup 1,987 1,765 2,700 2,700 2,700 639 Other Maintenance Materials - - 100 100 100 651 Gasoline 3,302 2,532 3,500 3,000 3,500 652 Diesel Fuel 11,309 7,256 12,000 8,000 8,000 655 Oils and Lubricants 464 766 1,000 800 1,000 672 Sign Materials - 1,169 1,500 1,500 1,500 675 Miscellaneous 42 63 100 100 -


Total 369,406$ 354,426$ 419,380$ 397,853$ 369,760$

113

GENERAL

PARK SWIMMING POOL

1001-1600-1603


Personnel Services 28,150$ 30,981$ 34,100$ 34,200$ 35,640$ 4.52%Contractual Services 17,630 18,183 21,800 21,300 22,450 2.98%Commodities 27,090 23,334 31,900 31,700 32,500 1.88%Capital Outlay 42 - - - - 0.00%

TOTAL 72,912$ 72,498$ 87,800$ 87,200$ 90,590$ 3.18%

FUNDING SOURCES

Pool Rental 1,105$ 2,530$ 2,400$ 2,400$ 2,450$ 2.08%Park Pool Admissions 17,811 26,178 23,000 23,000 23,500 2.17%Park Pool Season Passes 6,955 12,030 8,000 10,000 9,500 18.75%Park Pool Lessons 4,789 6,105 5,500 6,000 5,800 5.45%Concessions 6,513 12,844 10,000 10,500 10,200 2.00%General Fund 35,739 12,811 38,900 35,300 39,140 0.62%

TOTAL 72,912$ 72,498$ 87,800$ 87,200$ 90,590$ 3.18%


POSITION

Assistant Manager (2) 0.29 0.29 0.29 0.29 0.29Lifeguards (11) 1.59 1.59 1.59 1.59 1.59

1.88 1.88 1.88 1.88 1.88

FUNCTION

Operation and maintenance of the City-owned swimming pool in Dankwardt park. The pool is open from June-August to provide summer time swimming in a clean, safe environment.

114

GENERAL

PARK SWIMMING POOL

1001-1600-16032014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED413 Temporary Wages 25,299$ 26,557$ 30,000$ 30,000$ 31,500$ 421 Full Time Overtime 105 1,466 1,000 1,200 1,000 441 FICA 1,923 2,144 2,300 2,200 2,450 454 Worker's Compensation 823 795 800 800 690 455 Unemployment Insurance - 19 - - -


519 Other Professional Service 429 697 600 600 600 521 Printing and Binding - - 200 - 200 529 Miscellaneous Technical Services 240 95 450 450 450 541 Advertising and Legal Publication - - 200 - 200 542 Telephone/Communication Chgs 654 611 700 700 700 543 Light and power 5,256 6,306 6,250 6,400 6,500 544 Water and Sewer 6,885 3,473 5,000 5,000 5,000 563 Dues and Memberships 244 - 250 300 250 567 Training and Education - 1,106 500 500 500 572 Small Equipment Repair 363 171 1,000 1,000 1,000 573 Buildings & Building Equipment 415 961 2,000 1,500 2,000 574 Property Maintenance Charges 1,358 2,152 2,500 2,500 2,500 591 Sales and Other Taxes 1,583 2,508 2,100 2,300 2,500 593 Postage and Shipping 66 - 50 50 50 594 Refunds - 35 - - - 599 Miscellaneous 137 68 - - -


611 General Office Supplies 85 - 50 50 50 622 Chemical/Scientif Supplies 13,326 11,295 14,500 14,000 14,500 624 Janitorial/Sanitation Supplies 502 503 400 400 500 627 Minor Equipment 657 53 700 500 700 628 Safety Equipment 4 329 200 200 200 631 Building Repair Supplies 279 1,637 3,500 3,500 3,500 632 Small Equipment Repair Supplies 32 132 50 50 50 653 Heating Fuel 7,213 1,969 4,000 4,000 4,000 661 Concessions 4,992 7,416 6,500 7,000 7,000 674 Recreation Supplies - - 2,000 2,000 2,000


715 Buildings 42 - - - -

Capital Outlay Sub-Total 42 - - - -

Total 72,912$ 72,498$ 87,800$ 87,200$ 90,590$

115

GENERAL

RECREATION ACTIVITIES

1001-1600-1604


Personnel Services 63,889$ 65,584$ 67,205$ 70,575$ 72,010$ 7.15%Contractual Services 6,051 1,414 3,650 2,950 2,450 -32.88%Commodities 4,704 3,823 4,850 4,300 4,900 1.03%Capital Outlay - - - - -

TOTAL 74,644$ 70,821$ 75,705$ 77,825$ 79,360$ 4.83%

FUNDING SOURCES

Recreation Admissions 18,205$ 22,845$ 18,000$ 22,000$ 19,000$ 5.56%General Fund 56,439 47,976 57,705 55,825 60,360 4.60%

TOTAL 74,644$ 70,821$ 75,705$ 77,825$ 79,360$ 4.83%


POSITION

Recreation/Golf Manager 0.5 0.5 0.5 0.5 0.5Recreation Counselors 0.9 0.9 0.9 0.9 0.9

1.4 1.4 1.4 1.4 1.4

FUNCTION

Recreation Activities reflects the cost of these activities under control of the Recreation Manager. Included are summer recreation programs. In addition the Recreation Manager oversees operations of the Flint Hills Golf Course, park swimming pool, and other recreational activities.

116

GENERAL

RECREATION ACTIVITIES

1001-1600-16042014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED411 Full Time Wages 32,650$ 33,529$ 34,040$ 34,800$ 36,300$ 413 Temporary Wages 14,252 14,266 15,000 17,000 17,000 421 Full Time Overtime 161 451 100 600 - 432 Longevity 225 225 225 275 275 441 FICA 3,599 3,688 3,750 3,650 4,100 442 IPERS 3,230 3,340 3,070 3,465 3,300 451 Health/Cafeteria Insurance 8,448 8,802 9,710 9,500 9,850 452 Life Insurance 14 15 40 15 25 454 Worker's Compensation 1,310 1,268 1,270 1,270 1,160


519 Other Professional Service 231 231 - - - 521 Printing and Binding 388 - 200 100 200 529 Miscellaneous Technical Services 4,173 385 - 250 - 541 Advertising and Legal Publication - - 200 - 200 542 Telephone/Communication Chgs 449 351 850 450 850 561 Travel and Conference Expenses 125 - 1,250 1,250 500 563 Dues and Memberships 475 155 350 350 350 567 Training and Education 150 127 250 250 200 571 Vehicles and Equipment Repair - 25 - 200 - 572 Small Equipment Repair 60 - - - - 575 Vehicle Maintenance Charges - - 500 100 100 593 Postage and Shipping - - 50 - 50 594 Refunds - 140 - - -


611 General Office Supplies 36 114 400 300 400 627 Minor Equipment 290 - 200 200 200 628 Safety Equipment - - 50 - 50 631 Building Repair Supplies 2,022 - - - - 632 Small Equipment Repair Supplies 307 21 - - - 633 Vechicles & Equipment Rep Sup 6 - 500 100 500 674 Recreation Supplies 349 975 450 450 500 675 Miscellaneous 1,694 2,713 3,250 3,250 3,250


Total 74,644$ 70,821$ 75,705$ 77,825$ 79,360$

117

GENERAL

YOUTH CENTER

1001-1600-1605


Personnel Services -$ -$ -$ -$ -$ 0.00%Contractual Services 23,176 1,739 - 750 - 0.00%Commodities - - - - - 0.00%Capital Outlay - - - - -

TOTAL 23,176$ 1,739$ -$ 750$ -$ 0.00%

FUNDING SOURCES

Donations -$ -$ -$ -$ -$ General Fund 23,176 1,739 - 750 - Total 23,176$ 1,739$ -$ 750$ -$ 0.00%


POSITION


FUNCTION

Property Maintenance cost associated with the City's ownership of the Youth Center located on Jefferson Street in downtown Burlington. The Youth Center closed in March 2013.

118

GENERAL

YOUTH Center

1001-1600-16052014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED519 Other Professional Service 33$ -$ -$ -$ -$ 573 Buildings & Building Equipment 135 - - - - 574 Property Maintenance Charges 23,008 1,739 - 750 -

Contractual Services Sub-Total 23,176 1,739 - 750 -

Total 23,176$ 1,739$ -$ 750$ -$

119

GENERAL

PORT OF BURLINGTON AND RIVERFRONT

1001-1600-1607


Personnel Services -$ 4,373$ 11,200$ 6,900$ 6,500$ -41.96%Contractual Services 104,960 104,071 89,255 104,005 94,825 6.24%Commodities 9,791 12,713 14,300 15,550 14,650 2.45%Capital Outlay - - - - -

TOTAL 114,751$ 121,157$ 114,755$ 126,455$ 115,975$ 1.06%

FUNDING SOURCES

Otter Island Leases 12,750$ 12,853$ 12,000$ 12,000$ 12,500$ 4.17%Port Rental 18,062 17,458 18,000 18,000 18,000 0.00%Riverfront Rentals 37,589 42,623 35,755 47,455 35,475 -0.78%Hotel/Motel Taxes 46,350 48,223 49,000 49,000 50,000 2.04%

TOTAL 114,751$ 121,157$ 114,755$ 126,455$ 115,975$ 1.06%


POSITION

Temporary Laborer 0 0.63 0.63 0.63 0.63

FUNCTION

Port of Burlington activities include maintenance of the building and setup for various activities held in the building. This activity also includes the cost of maintaining the boat docks located on the City's riverfront, this includes the annual cost of repairing, installing, and cleaning debris from the docks.

120

GENERAL

PORT OF BURLINGTON AND RIVERFRONT

1001-1600-16072014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED413 Temporary Wages -$ 4,062$ 10,400$ 6,000$ 6,000$ 441 FICA - 311 800 400 500 442 IPERS - - - 500 -

Personnel Services Sub-Total - 4,373 11,200 6,900 6,500

519 Other Professional Service - 318 - - - 522 Laundry and Cleaning Services 395 785 - 700 620 524 Sanitation and Landfill Services 1,050 2,051 1,200 2,000 1,500 529 Miscellaneous Technical Services 820 33 300 300 300 543 Light and power 13,411 14,436 14,500 14,500 14,500 544 Water and Sewer 887 2,128 1,250 2,000 1,600 552 Property 4,071 4,179 4,300 4,300 4,500 572 Small Equipment Repair 53 56 105 105 105 573 Buildings & Building Equipment 920 478 800 2,500 1,600 574 Property Maintenance Charges 82,321 79,248 66,300 75,000 69,500 593 Postage and Shipping 59 29 100 100 100 594 Refunds 973 330 400 2,500 500


611 General Office Supplies 15 - 100 100 100 622 Chemical/Scientif Supplies - 70 100 100 100 624 Janitorial/Sanitation Supplies 1,860 3,079 3,000 3,000 3,500 627 Minor Equipment 140 125 500 500 500 631 Building Repair Supplies 162 326 750 450 700 632 Small Equipment Repair Supplies 400 760 900 900 1,000 639 Other Maintenance Materials 437 1,179 1,000 1,000 1,000 653 Heating Fuel 4,827 3,594 5,800 5,800 5,500 675 Miscellaneous 150 150 150 200 250 676 Deposit Refunds 1,800 3,430 2,000 3,500 2,000


Total 114,751$ 121,157$ 114,755$ 126,455$ 115,975$

121

GENERAL

SENIOR CENTER

1001-1600-1612


Personnel Services -$ -$ -$ -$ -$ 0.00%Contractual Services 6,443 5,657 5,750 5,550 4,750 -17.39%Commodities 996 719 1,100 1,250 1,700 54.55%Capital Outlay - - - - -

TOTAL 7,439$ 6,376$ 6,850$ 6,800$ 6,450$ -5.84%

FUNDING SOURCES

General Fund 7,439$ 6,376$ 6,850$ 6,800$ 6,450$ -5.84%


POSITION


FUNCTION

Property Maintenance cost associated with the City's ownership of the Steamboat Senior Citizens Center located on Jefferson Street in downtown Burlington. The center not only provides a gathering site for seniors, but also houses the Area Agency on Aging Concregate Meal Program.

122

GENERAL

SENIOR CENTER

1001-1600-16122014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED529 Miscellaneous Technical Services 315$ 315$ 450$ 350$ 450$ 573 Buildings & Building Equipment - - 300 200 300 574 Property Maintenance Charges 6,128 5,342 5,000 5,000 4,000


624 Janitorial/Sanitation Supplies 44 349 100 250 200 627 Minor Equipment - 130 500 200 500 631 Building Repair Supplies 423 48 500 100 500 632 Small Equipment Repair Supplies 529 192 - 700 500

Commodities Sub-Total 996 719 1,100 1,250 1,700

Total 7,439$ 6,376$ 6,850$ 6,800$ 6,450$

123

GENERAL

HUMAN RIGHTS COMMISSION

1001-1700-1702


Personnel Services -$ -$ -$ -$ -$ Contractual Services 450 719 1,075 1,075 1,075 0.00%Commodities - - - - - Capital Outlay - - - - -

TOTAL 450$ 719$ 1,075$ 1,075$ 1,075$ 0.00%

FUNDING SOURCES

General Fund 450$ 719$ 1,075$ 1,075$ 1,075$ 0.00%


POSITION


FUNCTION

The Human Rights Commission is a voluntary board of local citizens appointed by the City Council. The goal of the commission is to promote public awareness of human rights issues, as well as refer complaints to the Iowa Civil Rights Commission.

124

GENERAL

HUMAN RIGHTS COMMISSION

1001-1700-17022014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED541 Advertising and Legal Publication 140$ 198$ 200$ 200$ 200$ 561 Travel and Conference Expenses 25 - 125 125 125 563 Dues and Memberships (25) - - - - 567 Training and Education 310 521 750 750 750

Contractual Services Sub-Total 450 719 1,075 1,075 1,075

Total 450$ 719$ 1,075$ 1,075$ 1,075$

125

GENERAL

POTTERS FIELD

1001-1700-1703


Personnel Services -$ -$ -$ -$ -$ Contractual Services - - 1,050 1,050 1,050 0.00%Commodities - - - - - Capital Outlay - - - - -

TOTAL -$ -$ 1,050$ 1,050$ 1,050$ 0.00%

FUNDING SOURCES

General Fund -$ -$ 1,050$ 1,050$ 1,050$ 0.00%


POSITION


FUNCTION

The Potter's Field expense reflects the annual payment to Aspen Grove Cemetery for maintaining the City-owned Potter's Field. Potter's Field provides burial plots for indigent individuals.

126

GENERAL

POTTERS FIELD

1001-1700-17032014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED581 Local contributions -$ -$ 1,050$ 1,050$ 1,050$

Total -$ -$ 1,050$ 1,050$ 1,050$

127

GENERAL

PUBLIC WORKS ADMINISTRATION

1001-1800-1801

EXPENDITURES 2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 PERCENT

ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services 167,872$ 174,077$ 178,540$ 160,375$ 162,460$ -9.01%Contractual Services 16,415 5,478 6,400 5,650 6,000 -6.25%Commodities 3,087 2,641 3,100 2,950 2,900 -6.45%Capital Outlay - - - - -

TOTAL 187,374$ 182,196$ 188,040$ 168,975$ 171,360$ -8.87%

FUNDING SOURCES

Road Use Tax 72,100$ 70,000$ 71,000$ 71,000$ 72,420$ 2.00%General Fund 115,274 112,196 117,040 97,975 98,940 -15.46%

TOTAL 187,374$ 182,196$ 188,040$ 168,975$ 171,360$ -8.87%


POSITION

Assistant City Manager for Public Works 0.8 0.8 0.8 0.8 0.8Office Coordinator 1 1 1 1 1

1.8 1.8 1.8 1.8 1.8

FUNCTION

The Public Works activity reflects the cost for overall administration of the Public Works function. Public Works includes engineering, streets, transit, vehicle maintenance, sewer maintenance, and property maintenance activities.

128

GENERAL

PUBLIC WORKS ADMINISTRATION

1001-1800-18012014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED411 Full Time Wages 117,145$ 120,990$ 122,100$ 115,000$ 116,100$ 432 Longevity 750 750 750 750 850 441 FICA 8,781 9,043 9,430 9,065 9,000 442 IPERS 10,528 10,871 11,050 10,600 10,500 451 Health/Cafeteria Insurance 30,411 32,166 34,900 24,650 25,800 452 Life Insurance 51 54 100 100 50 454 Worker's Compensation 206 203 210 210 160


511 Consulting/Professional Services 7,500 - - - - 514 Computer Related Services 1,048 1,211 1,200 1,200 1,200 519 Other Professional Service - 90 - - - 542 Telephone/Communication Chgs 1,193 772 1,250 500 800 543 Light and power 204 - - - - 552 Property (51) - - - - 561 Travel and Conference Expenses 2,132 1,443 2,500 2,500 2,500 563 Dues and Memberships 286 203 300 300 300 567 Training and Education 125 105 250 250 250 571 Vehicles and Equipment Repair - 663 - - - 572 Small Equipment Repair 320 475 300 300 300 575 Vehicle Maintenance Charges 352 397 400 400 400 591 Sales and Other Taxes 3,068 - - - - 593 Postage and Shipping 238 119 200 200 250


611 General Office Supplies 1,127 755 1,300 1,300 1,300 614 Minor Office Euqipment - 125 100 100 100 627 Minor Equipment 1,005 1,269 1,000 1,000 1,000 651 Gasoline 881 492 700 550 500 653 Heating Fuel 74 - - - -


Total 187,374$ 182,196$ 188,040$ 168,975$ 171,360$

129

GENERAL

ENGINEERING

1001-1800-1802


Personnel Services 364,726$ 399,228$ 420,220$ 425,315$ 509,700$ 21.29%Contractual Services 37,039 44,188 50,700 49,915 51,875 2.32%Commodities 3,879 5,179 8,250 6,750 5,250 -36.36%Capital Outlay 1,850 - 37,000 34,000 -

TOTAL 407,494$ 448,595$ 516,170$ 515,980$ 566,825$ 9.81%

FUNDING SOURCES

Sales Tax 53,045$ 54,636$ 55,000$ 55,000$ 56,650$ 3.00%Charges for Services 354,449 393,959 461,170 460,980 510,175 10.63%

TOTAL 407,494$ 448,595$ 516,170$ 515,980$ 566,825$ 9.81%


POSITION

Engineering Manager 0 0 0 1 1City Engineer 1 1 1 1 1Engineer Technician I 2 2 2 2 2Engineer Technician II 1 1 1 1 1Civil Engineer 1 1 1 0 0

5 5 5 5 5

FUNCTION

The Engineering activity reflects the City's cost for engineering provided by the City Engineer's Office. The Engineer's Office provides the design, surveying and inspection of Public Works projects and related activities.

130

GENERAL

ENGINEERING

1001-1800-18022014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED411 Full Time Wages 251,090$ 268,256$ 272,350$ 283,900$ 338,000$ 413 Temporary Wages - 2,373 - 2,000 - 421 Full Time Overtime 3,680 10,487 8,720 10,000 8,500 423 Holiday Overtime 385 405 300 400 300 432 Longevity 1,967 1,900 2,000 2,150 1,900 441 FICA 19,409 21,261 21,730 23,425 26,700 442 IPERS 22,102 25,150 25,320 26,540 31,100 445 Deferred Comp - Other 386 469 - - - 451 Health/Cafeteria Insurance 60,174 64,011 84,900 72,000 98,100 452 Life Insurance 131 145 150 150 130 454 Worker's Compensation 5,402 4,771 4,750 4,750 4,970


511 Consulting/Professional Services 21,644 25,854 24,000 24,000 24,000 512 Health Care & Medical Services - - 100 100 100 514 Computer Related Services 5,341 5,477 8,200 8,200 6,500 519 Other Professional Service 113 111 - 115 115 542 Telephone/Communication Chgs 2,140 1,401 2,300 2,300 2,760 561 Travel and Conference Expenses 570 824 1,200 1,200 3,750 563 Dues and Memberships 360 165 600 400 400 567 Training and Education 225 2,039 2,250 2,250 4,200 571 Vehicles and Equipment Repair 52 524 1,000 600 1,000 572 Small Equipment Repair 370 900 750 750 750 574 Property Maintenance Charges 502 222 800 500 800 575 Vehicle Maintenance Charges 5,291 5,850 9,000 9,000 7,000 593 Postage and Shipping 431 821 500 500 500


611 General Office Supplies 573 850 1,000 1,000 1,000 614 Minor Office Euqipment 450 159 500 500 250 627 Minor Equipment 956 191 2,000 1,000 500 628 Safety Equipment 100 88 250 250 100 632 Small Equipment Repair Supplies 180 760 1,000 1,000 300 633 Vechicles & Equipment Rep Sup - - 500 - 100 651 Gasoline 1,620 3,131 3,000 3,000 3,000


743 Vehicles 1,850 - 37,000 34,000 -

Capital Outlay Sub-Total 1,850 - 37,000 34,000 -

Total 407,494$ 448,595$ 516,170$ 515,980$ 566,825$

131

GENERAL

PUBLIC WORKS BUILDING

1001-1800-1803

EXPENDITURES 2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 PERCENT

ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services -$ -$ -$ -$ -$ 0.00%Contractual Services 91,732 94,818 89,500 95,600 97,500 8.94%Commodities 25,164 18,430 32,250 28,550 32,900 2.02%Capital Outlay - 7,452 - - -

TOTAL 116,896$ 120,700$ 121,750$ 124,150$ 130,400$ 7.10%

FUNDING SOURCES

General fund 65,396$ 60,700$ 60,750$ 64,150$ 68,180$ 12.23%Road Use Tax 51,500 60,000 61,000 60,000 62,220 2.00%

TOTAL 116,896$ 120,700$ 121,750$ 124,150$ 130,400$ 7.10%


POSITION


FUNCTION

The Public Works Building activity accounts for the maintenance of the City's Public Works facility which opened in 2001. This includes janitorial, utilities, and minor repairs.

132

GENERAL

PUBLIC WORKS BUILDING

1001-1800-18032014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED519 Other Professional Service 1,224$ 1,224$ 1,300$ 1,300$ 1,300$ 522 Laundry and Cleaning Services 14,894 14,816 15,000 15,000 15,000 529 Miscellaneous Technical Services 4,985 2,382 5,500 5,000 5,500 542 Telephone/Communication Chgs 4,798 2,818 3,200 3,200 3,200 543 Light and power 25,804 29,198 30,000 30,000 30,000 572 Small Equipment Repair - - 500 - 500 573 Buildings & Building Equipment 2,952 1,790 4,000 4,000 4,000 574 Property Maintenance Charges 37,075 42,511 30,000 37,000 38,000 575 Vehicle Maintenance Charges - 79 - 100 -


611 General Office Supplies 88 - - - - 622 Chemical/Scientif Supplies 271 165 - 100 200 624 Janitorial/Sanitation Supplies 4,114 3,538 4,000 3,500 3,750 627 Minor Equipment 883 899 450 950 1,000 631 Building Repair Supplies 1,937 402 1,300 1,300 1,300 632 Small Equipment Repair Supplies 2,176 4,456 1,800 2,500 2,500 639 Other Maintenance Materials 4 - - - - 651 Gasoline 140 52 200 200 150 653 Heating Fuel 15,551 8,918 24,500 20,000 24,000


742 Operating Equipment - 7,452 - - -

Capital Outlay Sub-Total - 7,452 - - -

Total 116,896$ 120,700$ 121,750$ 124,150$ 130,400$

133

GENERAL

PUBLIC TRANSPORTATION

1001-1820-1821

EXPENDITURES

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 PERCENTACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services 605,041$ 620,235$ 641,750$ 651,980$ 670,410$ 4.47%Contractual Services 245,913 236,358 279,600 247,000 265,800 -4.94%Commodities 85,021 69,032 92,050 71,550 75,050 -18.47%Capital Equipment 4,750 - 281,000 - - -100.00%

TOTAL 940,725$ 925,625$ 1,294,400$ 970,530$ 1,011,260$ -21.87%

FUNDING SOURCES

Transit Charges 106,893$ 101,629$ 105,000$ 94,000$ 100,000$ -4.76%Transit Advertising 13,887 15,960 11,000 14,000 14,000 27.27%State/Federal Assistance 613,037 614,196 866,971 617,137 625,683 -27.83%Tax Levy 146,036 147,466 150,191 150,191 155,121 3.28%General Fund 60,872 46,374 161,238 95,202 116,456 -27.77%

TOTAL 940,725$ 925,625$ 1,294,400$ 970,530$ 1,011,260$ -21.87%


POSITION

Assistant City Manager for Public Works 0.2 0.2 0.2 0.2 0.2Bus Driver 9.55 10.16 10.16 10.16 10.16Lead Bus Driver 1 1 1 1 1

10.75 11.36 11.36 11.36 11.36

FUNCTIONThis account reflects the cost of operating the City's transit system. During morning and afternoon peak hours the system runs seven busses in a fixed route schedule. During non-peak times the system runs on a demand-response basis.

134

GENERAL


1001-1820-18212014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED411 Full Time Wages 256,702$ 251,428$ 251,900$ 264,700$ 272,000$ 412 Part Time Wages 171,729 189,948 186,600 200,000 193,000 413 Temporary Wages 457 456 - 500 - 421 Full Time Overtime 4,085 2,590 3,800 2,700 3,800 432 Longevity 1,050 1,050 1,350 1,500 1,800 435 Clothing and Uniforms - - 2,000 - 2,000 441 FICA 33,101 33,912 33,930 36,900 36,000 442 IPERS 37,827 39,782 39,620 42,500 42,000 445 Deferred Comp - Other 7,619 5,491 - - - 451 Health/Cafeteria Insurance 78,821 81,421 108,150 88,800 107,200 452 Life Insurance 177 181 200 180 160 454 Worker's Compensation 13,473 13,976 14,200 14,200 12,450


514 Computer Related Services 175 404 20,000 20,000 500 519 Other Professional Service 939 1,099 750 750 750 521 Printing and Binding 331 440 500 500 500 523 Towing and Storage 1,075 1,925 1,500 1,500 1,500 529 Miscellaneous Technical Services 110 59 100 100 100 541 Advertising and Legal Publication 861 1,038 900 1,200 900 542 Telephone/Communication Chgs 1,187 90 6,000 400 1,000 551 Liability 53,686 36,375 43,000 38,200 40,100 552 Property 11,726 21,026 19,600 22,100 23,200 561 Travel and Conference Expenses 98 250 1,500 1,500 1,500 563 Dues and Memberships 2,156 2,156 2,400 2,400 2,400 567 Training and Education - 39 1,250 1,250 1,250 571 Vehicles and Equipment Repair 32,548 28,646 30,000 25,000 40,000 572 Small Equipment Repair 229 463 500 500 500 574 Property Maintenance Charges 760 418 1,000 1,000 1,000 575 Vehicle Maintenance Charges 139,529 141,233 150,000 130,000 150,000 593 Postage and Shipping 503 697 600 600 600


135

GENERAL


1001-1820-18212014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

611 General Office Supplies 216 443 500 500 500 614 Minor Office Euqipment 702 668 300 300 300 624 Janitorial/Sanitation Supplies 83 509 300 300 300 627 Minor Equipment 180 1,275 750 750 750 628 Safety Equipment - 66 - - - 632 Small Equipment Repair Supplies - 4 200 200 200 633 Vechicles & Equipment Rep Sup 332 6,057 5,000 5,000 5,000 651 Gasoline 12,509 11,793 15,000 12,500 13,000 652 Diesel Fuel 70,999 48,217 70,000 52,000 55,000


743 Vehicles 4,750 - 281,000 - -

Capital Outlay Sub-Total 4,750 - 281,000 - -

Total 940,725$ 925,625$ 1,294,400$ 970,530$ 1,011,260$

136

GENERAL

DEPOT

1001-1820-1825


Personnel Services -$ -$ -$ -$ -$ Contractual Services 37,601 33,291 28,450 33,935 42,810 50.47%Commodities 6,309 3,131 7,800 5,900 7,350 -5.77%Capital Outlay - - - - -

TOTAL 43,910$ 36,422$ 36,250$ 39,835$ 50,160$ 38.37%

FUNDING SOURCES

Depot Rental -$ -$ 1,000$ 1,000$ -$ -100.00%General Fund 43,910 36,422 35,250 38,835 50,160 42.30%

TOTAL 43,910$ 36,422$ 36,250$ 39,835$ 50,160$ 38.37%


POSITION


FUNCTIONThe Depot activity reflects the cost to provide routine maintenance and custodial services to the old Burlington Northern Depot which was acquired by the City in 1994. Redevelopment options are being reviewed by City staff to determine future potential uses.

137

GENERAL

DEPOT

1001-1820-18252014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED522 Laundry and Cleaning Services 7,660$ 7,916$ 9,000$ 8,500$ 14,000$ 542 Telephone/Communication Chgs 138 22 600 200 600 543 Light and power 5,237 4,149 5,300 4,400 5,500 544 Water and Sewer 1,184 1,232 1,200 1,250 1,250 552 Property 1,282 1,414 1,250 1,485 1,560 573 Buildings & Building Equipment 852 190 100 100 1,900 574 Property Maintenance Charges 21,248 18,368 11,000 18,000 18,000


624 Janitorial/Sanitation Supplies 1,393 1,278 1,500 1,400 1,750 627 Minor Equipment 109 - - - - 631 Building Repair Supplies 1,715 349 200 400 500 632 Small Equipment Repair Supplies 1,086 80 100 100 100 653 Heating Fuel 1,936 1,424 6,000 4,000 5,000 675 Miscellaneous 70 - - - -


Total 43,910$ 36,422$ 36,250$ 39,835$ 50,160$

138

GENERAL

AIRPORT

1001-1820-1829



TOTAL 143,093$ 146,753$ 147,358$ 147,768$ 152,270$ 3.33%

FUNDING SOURCES

Airport Levy 130,396$ 131,670$ 134,104$ 134,104$ 138,506$ 3.28%General Fund 12,697 15,083 13,254 13,664 13,764 3.85%

TOTAL 143,093$ 146,753$ 147,358$ 147,768$ 152,270$ 3.33%


POSITION


FUNCTIONPayment of airport tax levy to airport authority.

139

GENERAL

AIRPORT

1001-1820-18292014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED552 Property 1,944$ 3,485$ 3,250$ 3,660$ 3,850$ 574 Property Maintenance Charges 360 53 1,300 1,300 1,300 581 Local contributions 140,789 143,215 142,808 142,808 147,120


Total 143,093$ 146,753$ 147,358$ 147,768$ 152,270$

140

GENERAL

EXECUTIVE ADMINISTRATION

1001-1900-1901



TOTAL 198,151$ 219,556$ 229,025$ 235,285$ 236,490$ 3.26%

FUNDING SOURCES

General Fund 198,151$ 219,556$ 229,025$ 235,285$ 236,490$ 3.26%


POSITION

City Manager 1 1 1 1 1Deputy City Clerk 0.4 0.4 0.4 0.4 0.4

1.4 1.4 1.4 1.4 1.4

FUNCTION

The City Manager is the administrative head of the City government. Under the direction of the City Council, he/she supervises all City departments which operate under the control of the Council to achieve goals and objectives established by the City Council; sees that laws and ordinances are enforced; prepares and submits the budget, advises the City Council of financial affairs; makes appropriate recommendations to the City Council; and performs such other duties as prescribed by law or the City Council.

141

GENERAL

EXECUTIVE ADMINISTRATION

1001-1900-19012014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED411 Full Time Wages 145,347$ 161,664$ 165,500$ 171,400$ 171,350$ 412 Part Time Wages - - - 1,000 - 432 Longevity 180 220 220 220 520 441 FICA 10,631 11,387 11,610 12,000 13,000 442 IPERS 1,567 1,599 1,640 1,655 1,800 445 Deferred Comp - Other 12,386 14,556 15,750 14,250 13,250 451 Health/Cafeteria Insurance 20,991 21,801 27,100 25,410 27,500 452 Life Insurance 40 41 40 40 40 454 Worker's Compensation 237 239 265 270 230


514 Computer Related Services 349 404 300 410 400 519 Other Professional Service - 125 - 500 500 521 Printing and Binding 28 - - - - 541 Advertising and Legal Publication - 898 - 1,130 1,000 542 Telephone/Communication Chgs 447 122 500 200 300 561 Travel and Conference Expenses 2,607 3,783 3,000 3,600 3,200 563 Dues and Memberships 2,008 1,431 1,750 2,000 2,050 593 Postage and Shipping 246 213 200 200 200


611 General Office Supplies 903 832 1,000 900 1,000 613 Periodicals and Publications - 75 - - - 627 Minor Equipment - 166 - - - 675 Miscellaneous 184 - 150 100 150


Total 198,151$ 219,556$ 229,025$ 235,285$ 236,490$

142

GENERAL

CITY COUNCIL

1001-1900-1903


Personnel Services 31,275$ 33,075$ 33,540$ 33,155$ 33,580$ 0.12%Contractual Services 27,090 17,015 24,150 17,900 23,400 -3.11%Commodities 42 2,456 555 3,555 550 -0.90%Capital Outlay - - - - -

TOTAL 58,407$ 52,546$ 58,245$ 54,610$ 57,530$ -1.23%

FUNDING SOURCES

General Fund 58,407$ 52,546$ 58,245$ 54,610$ 57,530$ -1.23%


POSITION

Mayor 1 1 1 1 1City Council 4 4 4 4 4

FUNCTION

The City Council is the elected legislative authority of the City government. It controls the administration of the City government through appointing and supervision of the City Manager. It passes all ordinances, policy documents and other measures conducive to the welfare of the City. The City Council is directly accountable to the citizenry for the conduct of municipal affairs. The Mayor is a member of the City Council elected by it for this position. He presides at all council meetings and performs other duties consistent with his office and as may be imposed by the Council.

143

GENERAL

CITY COUNCIL

1001-1900-19032014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED412 Part Time Wages 28,850$ 30,600$ 30,600$ 30,600$ 30,600$ 441 FICA 1,835 2,155 2,345 2,200 2,400 442 IPERS 536 268 540 300 540 454 Worker's Compensation 54 52 55 55 40


511 Consulting/Professional Services - - 4,000 - 4,300 514 Computer Related Services 1,048 1,009 1,900 1,200 1,600 521 Printing and Binding 145 368 300 300 300 541 Advertising and Legal Publication 1,671 111 400 900 800 542 Telephone/Communication Chgs 138 22 800 200 400 561 Travel and Conference Expenses 2,050 2,285 3,500 2,500 3,000 563 Dues and Memberships 18,057 8,959 12,500 12,500 12,500 567 Training and Education 3,912 4,261 - - - 593 Postage and Shipping 69 - - - - 599 Miscellaneous - - 750 300 500


611 General Office Supplies 42 436 255 255 250 627 Minor Equipment - 1,595 - 3,000 - 675 Miscellaneous - 425 300 300 300

Commodities Sub-Total 42 2,456 555 3,555 550

Total 58,407$ 52,546$ 58,245$ 54,610$ 57,530$

144

GENERAL

PERSONNEL SERVICES

1001-1910-1911


Personnel Services 34,643$ 35,891$ 43,570$ 41,785$ 44,365$ 1.82%Contractual Services 9,395 34,689 11,950 11,650 11,500 -3.77%Commodities 1,135 1,410 2,050 1,500 1,950 -4.88%Capital Outlay - - - 7,500 -

TOTAL 45,173$ 71,990$ 57,570$ 62,435$ 57,815$ 0.43%

FUNDING SOURCES

General Fund 45,173$ 71,990$ 57,570$ 62,435$ 57,815$ 0.43%


POSITION

Human Resources Generalist 0.73 0.73 0.73 0.73 0.73Courier 0.3 0.3 0.3 0.3 0.3

1.03 1.03 1.03 1.03 1.03

FUNCTION

The Personnel Office administers labor contracts, and nonunion policies, conducts labor negotiations, maintains personnel files and related activities.

145

GENERAL

PERSONNEL SERVICES

1001-1910-19112014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED412 Part Time Wages 29,669$ 30,740$ 36,930$ 36,000$ 38,000$ 432 Longevity - - 350 - - 441 FICA 2,270 2,352 2,850 2,600 2,910 442 IPERS 2,649 2,745 3,350 3,100 3,400 452 Life Insurance - - 30 30 - 454 Worker's Compensation 55 54 60 55 55


511 Consulting/Professional Services 700 28,750 2,000 2,000 2,000 514 Computer Related Services 175 202 500 300 300 519 Other Professional Service 100 219 - 200 300 521 Printing and Binding 34 1,024 200 200 200 541 Advertising and Legal Publication 3,189 2,123 3,300 3,300 3,100 542 Telephone/Communication Chgs 408 146 450 250 250 561 Travel and Conference Expenses 1,784 1,237 2,000 2,000 2,000 563 Dues and Memberships 722 563 850 750 700 567 Training and Education 2,157 282 2,500 2,500 2,500 593 Postage and Shipping 126 143 150 150 150


611 General Office Supplies 298 434 500 500 500 613 Periodicals and Publications 144 481 900 500 800 627 Minor Equipment 693 495 650 500 650


741 Office Equipment - - - 7,500 -

Capital Outlay Sub-Total - - - 7,500 -

Total 45,173$ 71,990$ 57,570$ 62,435$ 57,815$

146

GENERAL

LEGAL SERVICES ADMINISTRATION

1001-1930-1931


Personnel Services -$ -$ -$ -$ -$ 0.00%Contractual Services 114,490 170,157 145,000 145,000 145,000 0.00%Commodities - - - - - 0.00%Capital Outlay - - - - -

TOTAL 114,490$ 170,157$ 145,000$ 145,000$ 145,000$ 0.00%

FUNDING SOURCES

General Fund 114,490$ 170,157$ 145,000$ 145,000$ 145,000$ 0.00%


POSITION


FUNCTIONThe Legal Department provides advice on all legal matters involving the City, represents the City in court, assists in contract preparations, and drafts all City ordinances as directed. Criminal prosecution is handled by the Des Moines County Attorney's office.

147

GENERAL

LEGAL SERVICES ADMINISTRATION

1001-1930-19312014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED513 Legal and Recording Services 114,490$ 170,157$ 145,000$ 145,000$ 145,000$


Total 114,490$ 170,157$ 145,000$ 145,000$ 145,000$

148

GENERAL

CITY CLERK ADMINISTRATION

1001-1940-1941



TOTAL 155,039$ 157,748$ 165,060$ 162,860$ 184,820$ 11.97%

FUNDING SOURCES

Permits and Licenses 8,216$ 8,235$ 7,600$ 7,600$ 8,400$ 10.53%State Liquor License Sharing - 39,743 43,000 43,000 42,000 -2.33%General Fund 146,823 109,770 114,460 112,260 134,420 17.44%

TOTAL 155,039$ 157,748$ 165,060$ 162,860$ 184,820$ 11.97%


POSITION

City Clerk 1 1 1 1 1Deputy City Clerk 0.6 0.6 0.6 0.6 0.6

1.6 1.6 1.6 1.6 1.6

FUNCTIONThe City Clerk maintains all City records regarding City Council activities, ownership of City property, bond sales, etc.; administers business licenses, beer and liquor licenses and cigarette permits; answers citizens' inquiries. The Clerk also serves as secretary to the City Council recording minutes and actions taken during City Council meetings.

149

GENERAL

CITY CLERK ADMINISTRATION

1001-1940-19412014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED411 Full Time Wages 83,639$ 85,643$ 88,300$ 88,450$ 90,700$ 412 Part Time Wages 660 667 670 1,600 1,000 432 Longevity 1,220 1,280 1,310 1,280 1,280 441 FICA 6,542 6,701 6,870 7,000 7,100 442 IPERS 7,637 7,819 8,130 8,600 8,300 445 Deferred Comp - Other 10,143 9,341 - - - 451 Health/Cafeteria Insurance 14,165 15,759 30,400 27,200 31,500 452 Life Insurance 46 47 50 50 50 454 Worker's Compensation 147 144 150 150 130


511 Consulting/Professional Services 220 - 400 400 400 513 Legal and Recording Services 940 1,726 1,500 2,500 1,500 514 Computer Related Services 873 1,211 2,750 2,750 1,200 519 Other Professional Service - 78 - - - 541 Advertising and Legal Publication 13,677 12,160 14,200 14,200 14,200 542 Telephone/Communication Chgs 449 105 1,000 300 500 561 Travel and Conference Expenses 563 541 1,500 1,000 1,500 563 Dues and Memberships 390 380 330 380 360 567 Training and Education - 39 - - - 572 Small Equipment Repair - - 300 300 300 581 Local contributions 9,385 6,693 - - 14,000 593 Postage and Shipping 839 759 850 850 850 594 Refunds 211 1,020 1,550 1,300 1,550


611 General Office Supplies 1,267 1,419 1,500 1,500 1,500 613 Periodicals and Publications 909 2,924 1,400 1,400 5,000 627 Minor Equipment 1,117 1,032 1,150 1,150 1,150 675 Miscellaneous - 260 750 500 750


Total 155,039$ 157,748$ 165,060$ 162,860$ 184,820$

150

GENERAL

FINANCE ADMINISTRATION

1001-1950-1951


Personnel Services 114,217$ 119,945$ 122,790$ 125,730$ 131,260$ 6.90%Contractual Services 2,624 2,542 4,200 3,950 4,100 -2.38%Commodities 137 286 800 650 600 -25.00%Capital Outlay - - - - -

TOTAL 116,978$ 122,773$ 127,790$ 130,330$ 135,960$ 6.39%

FUNDING SOURCES

General Fund 116,978$ 122,773$ 127,790$ 130,330$ 135,960$ 6.39%


POSITION

Director Of Administrative Services 1 1 1 1 1

1 1 1 1 1

FUNCTION

The Director of Administrative Services is responsible for the operation of the City's Finance Department and purchasing function, investment of all City funds, advises the City Manager on financial matters and performs related duties, including assisting in preparation of the City's Comprehensive Annual Financial Report, annual budget and updating of the five year Capital Improvement Program. The Director also oversees the Computer Operations and Personnel Services departments.

151

GENERAL

FINANCE ADMINISTRATION

1001-1950-19512014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED411 Full Time Wages 83,822$ 88,141$ 89,500$ 91,500$ 95,400$ 432 Longevity - - - 300 - 441 FICA 5,840 6,152 6,900 6,520 7,400 442 IPERS 7,485 7,871 8,000 8,330 8,600 451 Health/Cafeteria Insurance 16,895 17,603 18,200 18,900 19,700 452 Life Insurance 28 29 40 30 30 454 Worker's Compensation 147 149 150 150 130


514 Computer Related Services 175 202 300 200 300 542 Telephone/Communication Chgs 359 134 400 250 300 561 Travel and Conference Expenses 835 1,246 2,000 2,000 2,000 563 Dues and Memberships 1,085 790 1,000 1,000 1,000 567 Training and Education 170 170 500 500 500


611 General Office Supplies 137 166 300 250 200 613 Periodicals and Publications - - 100 100 100 627 Minor Equipment - 120 400 300 300

Commodities Sub-Total 137 286 800 650 600

Total 116,978$ 122,773$ 127,790$ 130,330$ 135,960$

152

GENERAL

ACCOUNTING

1001-1950-1952


Personnel Services 210,328$ 216,301$ 223,325$ 225,190$ 235,400$ 5.41%Contractual Services 61,432 93,066 72,300 81,300 87,750 21.37%Commodities 4,033 18,864 6,100 15,300 7,900 29.51%Capital Outlay - - - - - 0.00%

TOTAL 275,793$ 328,231$ 301,725$ 321,790$ 331,050$ 9.72%

FUNDING SOURCES

General Fund 275,793$ 328,231$ 301,725$ 321,790$ 331,050$ 9.72%


POSITION

Accounting Manager/City Treasurer 1 1 1 1 1Accounting Clerk 2 2 2 2 2

3 3 3 3 3

FUNCTION

The Accounting Department is responsible for the City's payroll, accounts payable, accounts receivable, posting fine collection, performs related activities. The Accounting Manager is also responsible for overseeing preparation of the City's Comprehensive Annual Financial Report and annual budget.

153

GENERAL

ACCOUNTING

1001-1950-19522014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED411 Full Time Wages 146,348$ 150,266$ 152,600$ 155,200$ 160,400$ 432 Longevity 900 900 600 900 900 441 FICA 11,090 11,383 11,675 12,050 12,400 442 IPERS 13,149 13,499 13,800 14,340 14,500 445 Deferred Comp - Other 6,714 6,299 - - - 451 Health/Cafeteria Insurance 31,784 33,614 44,300 42,350 46,900 452 Life Insurance 86 87 90 90 80 454 Worker's Compensation 257 253 260 260 220


511 Consulting/Professional Services 34,607 66,313 45,000 55,000 55,000 514 Computer Related Services 19,772 20,893 21,000 21,000 24,000 519 Other Professional Service - 95 - - - 521 Printing and Binding 349 372 400 400 400 542 Telephone/Communication Chgs 329 110 350 200 300 551 Liability - 1,351 - - 1,500 561 Travel and Conference Expenses 774 341 2,000 1,500 1,900 563 Dues and Memberships - - 100 - 100 567 Training and Education - 67 - - 100 591 Sales and Other Taxes 415 391 450 400 450 593 Postage and Shipping 2,849 2,532 3,000 2,800 3,000 594 Refunds 1,837 601 - - 1,000 595 Claims, Judgments & Damages 500 - - - -


611 General Office Supplies 2,710 2,020 2,300 2,000 2,100 627 Minor Equipment 769 1,318 800 800 1,300 675 Miscellaneous 404 2,182 - 500 500 676 Deposit Refunds 150 13,344 3,000 12,000 4,000


912 Administrative Transfers 1,253,740 2,892,300 1,140,000 1,310,000 950,000

Transfers Out Sub-Total 1,253,740 2,892,300 1,140,000 1,310,000 950,000

Total 1,529,533$ 3,220,531$ 1,441,725$ 1,631,790$ 1,281,050$

154

GENERAL

COMPUTER OPERATIONS

1001-1950-1955


Personnel Services 174,634$ 179,868$ 187,275$ 187,025$ 195,040$ 4.15%Contractual Services 4,721 7,746 12,500 12,650 14,000 12.00%Commodities 6,173 7,737 5,100 6,100 5,000 -1.96%Capital Outlay 87,432 77,733 135,000 135,000 150,000 11.11%Debt Service 36,118 36,118 15,000 15,200 - -100.00%

TOTAL 309,078$ 309,202$ 354,875$ 355,975$ 364,040$ 2.58%

FUNDING SOURCES

General Fund 192,078$ 177,202$ 204,875$ 205,975$ 214,040$ 4.47%Sales Tax 117,000 132,000 150,000 150,000 150,000 0.00%

309,078$ 309,202$ 354,875$ 355,975$ 364,040$ 2.58%


POSITION

Network Support Unit Manager 1 1 1 1 1Network Support Specialist 1 1 1 1 1

2 2 2 2 2

FUNCTION

The Network Support Unit Manager is responsible for administration of the City's computer system. Activities include advising individual departments regarding computer technology, reviewing requests for purchases of computer equipment and technology and coordinating all computer activities to achieve the most efficient, practical computer operation feasible.

155

GENERAL

COMPUTER OPERATIONS

1001-1950-19552014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED411 Full Time Wages 122,074$ 125,314$ 127,300$ 128,450$ 132,200$ 432 Longevity 1,000 1,000 950 1,000 1,100 441 FICA 9,229 9,423 9,800 10,100 10,200 442 IPERS 10,991 11,280 11,550 12,000 12,000 445 Deferred Comp - Other 8,611 8,220 - - - 451 Health/Cafeteria Insurance 22,457 24,362 37,400 35,200 39,300 452 Life Insurance 57 58 60 60 60 454 Worker's Compensation 215 211 215 215 180


514 Computer Related Services 349 404 400 400 400 542 Telephone/Communication Chgs 2,773 4,184 3,000 4,300 4,500 561 Travel and Conference Expenses 1,525 - 5,000 4,000 5,000 563 Dues and Memberships - 25 - 50 - 567 Training and Education - 3,123 4,000 3,800 4,000 593 Postage and Shipping 74 10 100 100 100


611 General Office Supplies - - 100 100 - 627 Minor Equipment 6,173 7,737 5,000 6,000 5,000


741 Office Equipment 87,432 77,733 135,000 135,000 150,000


811 General Obligation 34,086 35,064 14,000 15,000 - 821 General Obligation - Principal 2,032 1,054 1,000 200 -

Debt Service Sub-Total 36,118 36,118 15,000 15,200 -

Total 309,078$ 309,202$ 354,875$ 355,975$ 364,040$

156

GENERAL

GENERAL LIABILITY

1001-1970-1971



TOTAL 113,601$ 108,328$ 115,100$ 114,000$ 119,700$ 4.00%

FUNDING SOURCES

General Fund 113,601$ 108,328$ 115,100$ 114,000$ 119,700$ 4.00%


POSITION


FUNCTIONThis account reflects the cost of tort liability insurance premiums which are not prorated to individual accounts within the General Fund.

157

GENERAL

GENERAL LIABILITY

1001-1970-19712014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED551 Liability 84,102$ 55,656$ 65,900$ 56,000$ 58,800$ 552 Property 29,499 52,672 49,200 58,000 60,900


Total 113,601$ 108,328$ 115,100$ 114,000$ 119,700$

158

GENERAL

CITY HALL

1001-1980-1981


Personnel Services -$ -$ -$ -$ -$ 0.00%Contractual Services 36,185 43,094 39,250 45,250 45,800 16.69%Commodities 7,021 5,132 7,900 7,700 7,700 -2.53%Capital Outlay - - - - -

TOTAL 43,206$ 48,226$ 47,150$ 52,950$ 53,500$ 13.47%

FUNDING SOURCES

General Fund 43,206$ 48,226$ 47,150$ 52,950$ 53,500$ 13.47%


POSITION


FUNCTION

Property Maintenance and Operation expenses associated with the operation of City Hall including utilities, cleaning, and routine maintenance.

159

GENERAL

CITY HALL

1001-1980-19812014-2015 2015-2016 2016-2017 2016-2017 2017-2018

EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED514 Computer Related Services 873$ 807$ 600$ 700$ 750$ 519 Other Professional Service 234 198 200 200 250 522 Laundry and Cleaning Services 2,054 1,791 2,500 2,300 2,300 529 Miscellaneous Technical Services 3,449 4,974 3,500 3,500 3,800 542 Telephone/Communication Chgs 1,006 743 1,050 1,050 1,100 543 Light and power 13,207 13,255 14,500 13,600 14,200 572 Small Equipment Repair 1,402 1,511 2,000 2,000 2,000 573 Buildings & Building Equipment 1,586 8,909 1,500 7,500 7,000 574 Property Maintenance Charges 11,188 9,684 12,000 13,000 13,000 593 Postage and Shipping 1,186 1,222 1,400 1,400 1,400


611 General Office Supplies 1,845 1,080 2,000 2,000 2,000 624 Janitorial/Sanitation Supplies 1,551 1,677 2,000 1,800 1,800 627 Minor Equipment 132 25 200 200 200 631 Building Repair Supplies 296 271 500 500 500 632 Small Equipment Repair Supplies 475 235 200 200 200 653 Heating Fuel 2,722 1,844 3,000 3,000 3,000


Total 43,206$ 48,226$ 47,150$ 52,950$ 53,500$

160

Transfers out of $809,070 to the Capital Projects Fund for seal coat improvements, street improvements and ADA curb ramps.


The Road Use Tax Fund accounts for all revenues received from the State of Iowa from gasoline taxes, license fees, and weight taxes. These funds are distributed to the City on a per capita basis. For fiscal year 2017-2018 the estimated per capita distribution is $119.50. Road Use Tax dollars are used to fund the construction, reconstruction, and maintenance of public streets. Besides routine maintenance, covered expenses include traffic control, snow and ice removal, storm sewer and public lighting activities.

ROAD USE TAX FUND

Transfers out of $134,640 to the general fund for the Public Works Building administration and support.

Street Maintenance $1,842,340

49%

Snow Removal $320,970

9%

Traffic Signals & Public Light

$639,000 17%

Transfers Out $943,710

25%

Road Use Expenditures Budget 2017/2018

$3,746,020

161



Revenues Road Use Tax 2,729,692 3,140,978 3,105,000 3,100,000 3,066,700 Intergovernmental - - - - - Miscellaneous 146,698 33,671 100 100 100 Transfers In 49,400 16,280 - - - Total Funding Sources 2,925,790 3,190,929 3,105,100 3,100,100 3,066,800

TOTAL AVAILABLE 4,030,789 4,756,340 4,822,117 4,817,117 4,788,522

Expenditures 2,317,842 2,308,485 2,539,780 2,460,465 2,802,310 Transfer Out 147,536 730,838 634,930 634,930 943,710 Total Expenditures 2,465,378 3,039,323 3,174,710 3,095,395 3,746,020


INCREASE(DECREASE) IN FUND BALANCE 460,412$ 151,606$ (69,610)$ 4,705$ (679,220)$

ROAD USE TAX FUND


162


INTERGOVERNMENTALRoad Use Taxes 2,729,692$ 3,140,978$ 3,105,000$ 3,100,000$ 3,066,700$

2,729,692 3,140,978 3,105,000 3,100,000 3,066,700 MISCELLANEOUSEquipment Sales 127,500 11,000 - 100 100 Refunds 40 - - - - Reimbursement of Expenses 19,000 22,649 - - - Scrap Sales 158 22 - - - Miscellaneous - - 100 - -

TOTAL ROAD USE TAX 2,876,390$ 3,174,649$ 3,105,100$ 3,100,100$ 3,066,800$

ROAD USE TAX


163

ROAD USE TAX

STREET MAINTENANCE

2001-2100-2103


Personnel Services 884,010$ 914,307$ 958,100$ 957,395$ 1,009,920$ 5.41%Contractual Services 167,927 165,374 219,220 204,420 207,620 -5.29%Commodities 232,027 235,993 314,800 291,100 314,800 0.00%Capital Outlay 273,288 146,190 141,000 141,000 310,000 119.86%

TOTAL 1,557,252$ 1,461,864$ 1,633,120$ 1,593,915$ 1,842,340$ 12.81%

FUNDING SOURCES

Road Use Tax 2,275,001$ 3,087,090$ 3,105,000$ 3,100,100$ 3,066,800$ -1.23%


POSITION

Operations Manager 1 1 1 1 1Receptionist/Marketing Assoc. 1 1 1 1 1Street/Sewer Maintenance Leadperson 1 1 1 1 1Street/Sewer Maintenance Worker II 9 8 8 8 8Street/Sewer Maintenance Worker I 0 1 1 1 1Street Laborer I 0.5 0.5 0.5 0.5 1.2

12.5 12.5 12.5 12.5 13.2

FUNCTIONThe Street Maintenance account reflects the cost of routine maintenance of the City's street system. Work performed includes pothole patching, crack sealing, sealcoating, street cleaning and minor overlay projects. The City has approximately 145 miles of streets to maintain.

164

STREET MAINTENANCE

2001-2100-2103

EXPENDITURE DETAIL 2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

411 Full Time Wages 565,891$ 591,664$ 591,620$ 608,900$ 629,000$ 412 Part Time Wages 65 - - - - 413 Temporary Wages 1,578 783 7,500 2,000 15,000 414 On Call Time 3,313 3,825 3,500 4,000 4,000 421 Full Time Overtime 7,639 1,351 10,000 10,000 10,000 423 Holiday Overtime 1,096 139 1,000 1,000 1,000 432 Longevity 6,250 6,500 6,650 6,600 6,750 435 Clothing and Uniforms 2,708 2,752 3,900 3,000 3,000 441 FICA 44,350 45,940 47,450 49,800 51,300 442 IPERS 52,237 53,385 55,830 58,720 59,000 445 Deferred Comp - Other 2,237 640 - - - 451 Health/Cafeteria Insurance 174,074 185,346 208,600 191,325 211,200 452 Life Insurance 326 345 350 350 320 454 Worker's Compensation 22,246 21,637 21,700 21,700 19,350

Personnel Services Sub-Total 884,010 914,307 958,100 957,395 1,009,920

511 Consulting/Professional Services 2,000 2,000 1,500 3,000 1,500 512 Health Care & Medical Services - 90 - - - 514 Computer Related Services 1,048 1,413 1,500 1,500 1,500 519 Other Professional Service 620 263 700 600 700 521 Printing and Binding - - 500 - 500 523 Towing and Storage - 775 500 500 500 529 Miscellaneous Technical Services 18,961 12,633 27,000 26,000 27,000 533 Vehicles and Large Equipment - 372 5,000 3,000 5,000 542 Telephone/Communication Chgs 2,607 794 3,000 2,500 3,000 543 Light and power 9,866 6,188 12,000 8,000 5,000 551 Liability 26,829 18,178 21,500 19,100 20,000 552 Property 8,792 15,765 14,750 16,550 17,400 561 Travel and Conference Expenses 297 345 1,000 750 1,000 563 Dues and Memberships 18,513 19,124 19,000 19,800 20,500 567 Training and Education 58 399 500 500 500 571 Vehicles and Equipment Repair 8,893 4,816 12,250 24,000 15,000 572 Small Equipment Repair 358 368 1,000 500 1,000 574 Property Maintenance Charges 1,428 1,490 1,000 1,500 1,000 575 Vehicle Maintenance Charges 60,479 78,686 95,000 75,000 85,000 576 Street Repairs and Maintenance 5,844 - - - - 591 Sales and Other Taxes 320 320 320 320 320 593 Postage and Shipping 1,014 1,355 1,200 1,300 1,200


611 General Office Supplies 342 257 500 400 500 614 Minor Office Euqipment 453 276 300 300 300 622 Chemical/Scientif Supplies 868 450 1,500 1,000 1,500 624 Janitorial/Sanitation Supplies 62 - - - - 627 Minor Equipment 4,073 2,620 17,000 15,000 17,000

165

STREET MAINTENANCE

2001-2100-2103


628 Safety Equipment 465 970 1,000 1,000 1,000 631 Building Repair Supplies 27 - - - - 632 Small Equipment Repair Supplies 53 183 1,000 400 1,000 633 Vechicles & Equipment Rep Sup 8,241 13,777 23,500 18,000 23,500 637 Street Maintenance Materials 163,025 175,125 204,000 204,000 210,000 638 Sewer Maintenance Materials 4,611 3,105 10,000 8,000 14,000 651 Gasoline 14,608 9,178 15,000 10,000 11,000 652 Diesel Fuel 24,399 16,371 26,000 18,000 20,000 672 Sign Materials 10,800 13,681 15,000 15,000 15,000


742 Operating Equipment 261,807 77,090 97,500 97,500 240,000 743 Vehicles 11,481 69,100 43,500 43,500 70,000


Total 1,557,252$ 1,461,864$ 1,633,120$ 1,593,915$ 1,842,340$

166

ROAD USE TAX

SNOW REMOVAL

2001-2100-2104


Personnel Services 56,807$ 25,900$ 63,260$ 85,900$ 60,220$ -4.81%Contractual Services 45,221 27,529 104,200 71,250 110,150 5.71%Commodities 96,942 46,046 139,350 107,200 139,350 0.00%Capital Outlay 10,125 8,552 11,000 11,000 11,250 2.27%

TOTAL 209,095$ 108,027$ 317,810$ 275,350$ 320,970$ 0.99%

FUNDING SOURCES

Road Use Tax 209,095$ 108,027$ 317,810$ 275,350$ 320,970$ 0.99%


POSITION


FUNCTIONThis account reflects the cost of removing snow and ice from the City's streets. The personnel costs reflects overtime paid to the street workers budgeted under Street Maintenance. Other costs include ice removal materials, equipment repairs, and the hiring of contractors when necessary.

167

SNOW REMOVAL

2001-2100-2104


413 Temporary Wages 926$ 944$ 500$ 1,000$ 500$ 414 On Call Time 531 213 750 750 750 415 Stand By - 922 1,000 1,000 1,000 421 Full Time Overtime 36,282 13,658 44,000 50,000 44,000 423 Holiday Overtime 1,842 4,233 5,300 6,000 5,300 441 FICA 3,012 1,523 7,000 6,000 4,000 442 IPERS 3,452 1,699 4,600 6,000 4,600 445 Deferred Comp - Other 262 43 - 1,000 - 451 Health/Cafeteria Insurance 10,367 2,550 - 14,000 - 452 Life Insurance 19 5 - 50 - 454 Worker's Compensation 114 110 110 100 70


523 Towing and Storage 1,550 - - 1,000 1,550 529 Miscellaneous Technical Services - - 15,300 - 15,300 541 Advertising and Legal Publication 3,562 3,675 3,750 3,750 3,900 571 Vehicles and Equipment Repair 5,700 6,481 3,050 6,000 8,000 574 Property Maintenance Charges 10,150 3,819 45,900 30,000 45,900 575 Vehicle Maintenance Charges 23,871 13,148 35,700 30,000 35,000 593 Postage and Shipping 388 406 500 500 500


627 Minor Equipment 25 88 500 200 500 632 Small Equipment Repair Supplies - 78 - - - 633 Vechicles & Equipment Rep Sup 22,163 9,381 15,300 15,000 15,300 637 Street Maintenance Materials 60,473 32,301 95,000 75,000 95,000 651 Gasoline 1,361 300 3,550 2,000 3,550 652 Diesel Fuel 12,920 3,898 25,000 15,000 25,000


742 Operating Equipment 10,125 8,552 11,000 11,000 11,250

Capital Outlay Sub-Total 10,125.00 8,552 11,000 11,000 11,250

Total 209,095$ 108,027$ 317,810$ 275,350$ 320,970$

168

ROAD USE TAX

TRAFFIC SIGNALS AND PUBLIC LIGHTING

2001-2100-2107


Personnel Services -$ -$ -$ -$ -$ Contractual Services 471,460 563,354 518,850 515,200 491,450 -5.28%Commodities 14,509 108,353 18,000 20,000 29,050 61.39%Capital Outlay 65,526 66,887 52,000 56,000 118,500 127.88%

TOTAL 551,495$ 738,594$ 588,850$ 591,200$ 639,000$ 8.52%

FUNDING SOURCES

Road Use Tax 551,495$ 738,594$ 588,850$ 591,200$ 639,000$ 8.52%


POSITION


FUNCTIONThis account reflects the expense for operating and maintaining the City's traffic signals to adequately control the flow of traffic at major street intersections and the cost of maintaining the City's street lights. Costs reflect materials, repairs, electric costs, and the cost of work performed by the Property Maintenance Department, and internal service operation.

169

TRAFFIC SIGNALS AND PUBLIC LIGHTING

2001-2100-2107


542 Telephone/Communication Chgs 138$ 22$ -$ 100$ 100$ 543 Light & Power 364,772 372,991 381,000 375,000 355,000 561 Travel & Conference Expense - - 1,200 - 1,200 572 Small Equipment Repair 316 36,038 4,500 5,000 5,000 574 Property Maintenance Charges 106,194 154,303 132,000 135,000 130,000 593 Postage & Shipping 40 - 150 100 150


624 Janitorial/Sanitation Supplies 2,693 74,126 3,000 3,000 14,000 627 Minor Equipment 7,985 30,496 8,000 10,000 8,000 632 Small Equipment Repair Supplies 1,584 3,051 4,500 4,500 4,500 639 Other Maintenance Materials 2,247 680 2,500 2,500 2,550


739 Other 65,526 15,575 25,000 25,000 46,000 742 Operating Equipment - 51,312 27,000 31,000 27,500 743 Vehicles - - - - 45,000


Total 551,495$ 738,594$ 588,850$ 591,200$ 639,000$

170

Voters in the City of Burlington first approved the 1% local option sales tax in 1994 for a five year period from October 1, 1994 through December 31, 1999. Proceeds from this tax were required by the referendum to be used 50% for property tax relief with the balance being used for the funding of an annually approved capital improvements plan, and the hiring and equipping of six additional police officers. In 1997, by special election the voters approved the extension of this tax through December 31, 2002 to coincide with the City’s five year capital improvement plan and increase the hiring and equipping of the number of police officers to eight. In August 2002 voters approved an additional ten year extension to this tax through December 31, 2012 with 50% of the tax to be used for property tax relief and the balance to be used for the funding of an annually approved capital improvements plan including economic development and community protection. In 2012 voters approved extension of this tax for a 10-year period through December 31, 2022 with 50% of the tax proceeds used for property tax relief. The remainder of the sales tax proceeds shall be used for public safety, capital improvements, capital equipment, debt obligations and economic development. Expenses are budgeted in the appropriate funds and sales tax revenues transferred from the Sales Tax Fund.


SALES TAX FUND

171


BEGINNING BALANCE JULY 1 776,570$ 931,345$ 580,566$ 580,566$ 632,414$ Revenues Local Option Sales Tax 4,177,362 4,441,514 4,200,000 4,315,721 4,242,200 Total Revenues 4,177,362 4,441,514 4,200,000 4,315,721 4,242,200

Total Available 4,953,932 5,372,859 4,780,566 4,896,287 4,874,614

ExpendituresCommunity Field 50,000 50,000 50,000 50,000 50,000 Economic Development 20,706 - 70,000 70,000 50,000

Sub-Total Expenditures 70,706 50,000 120,000 120,000 100,000 Transfer Out

Debt Service- Bee note refinance 31,946 33,448 71,847 71,847 87,926 To General, Property Tax Relief: 2,036,761 1,996,917 2,100,000 2,100,000 2,121,100 To General, Addtl Prop Tax Relief: 425,000 1,405,000 520,000 400,000 181,000 To General, Police Officers (8): 712,299 717,969 744,470 744,470 920,408 To General, Police Cars: 91,821 113,550 117,659 117,659 164,440 To General, GIS 43,709 45,020 40,000 40,000 41,200 To General, Engineering: 53,045 54,636 55,000 55,000 56,650 To General,Computers: 117,000 132,000 150,000 150,000 150,000 Sidewalk Program: 30,000 - - - - Parking Ramp Reseal: 17,800 - - 95,000 - Community Redevelopment Program: 20,000 20,000 14,000 20,000 20,000 Trail Maintenance Fund: - - 5,000 5,000 - Downtown Façade Grant Match: 60,000 - - - - CDBG Housing Match - - 6,000 - - Jefferson Street Underground Replacem - 16,280 - - - Depot Facility: - 120,000 - - - Parking Lot, Perkins: 5,000 - - - - Development Studies: - 12,506 - - - Recreational Trails: 164,000 - 94,150 94,150 - Master Signal Controller: 49,400 - - - - Energy Efficiency Improvements: 7,600 26,500 - - 26,300 Parks Equipment 26,000 - 64,500 - - Forestry Equipment - - 65,000 65,000 30,000 City Hall Roof: 44,545 - - - - Bus - - - 97,000 216,000 Fire Equipment: 15,955 48,467 24,247 24,247 80,760 RecPlex Equipment - - - 64,500 - Building Department Vehicle: - - - - 24,000 Nuisance Vehicles - - - - 26,000 Parking vehicle - - - - 8,000 Engineering Plotter - - - - 5,000

Sub-Total Transfers Out 3,951,881 4,742,293 4,071,873 4,143,873 4,158,784 Total Expenditures 4,022,587 4,792,293 4,191,873 4,263,873 4,258,784

ENDING BALANCE JUNE 30 931,345$ 580,566$ 588,693$ 632,414$ 615,830$

INCREASE(DECREASE) IN FUND BALANCE 154,775$ (350,779)$ 8,127$ 51,848$ (16,584)$

SALES TAX FUND


172


NON PROPERTY TAXLocal Option Sales Tax 4,177,362$ 4,441,514$ 4,200,000$ 4,315,721$ 4,242,200$

TOTAL SALES TAX FUND 4,177,362$ 4,441,514$ 4,200,000$ 4,315,721$ 4,242,200$

SALES TAX FUND


173

SALES TAX

2002-2200-2201


Community Field 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 0.00%Economic Development 20,706 - 70,000 70,000 50,000 -28.57% TOTAL 70,706$ 50,000$ 120,000$ 120,000$ 100,000$ -16.67%

FUNDING SOURCES

Local Option Sales Tax 70,706$ 50,000$ 120,000$ 120,000$ 100,000$ -16.67%


POSITION


FUNCTIONThe Sales Tax activity reflects the miscellaneous expenditure of local option sales tax proceeds not accounted for in a specific activity. Expenditures include such things as contributions to other agencies, and capital outlays funded by sales tax.

174

Sales Tax

Fund 2002

Expenditures 2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Economic Development Activities511 Consulting/Professional Services 16,095$ -$ -$ -$ -$ 581 Local contributions 4,611 - 70,000 70,000 50,000

Contractual Services Sub-Total 20,706 - 70,000 70,000 50,000

Bees/Community Field581 Local contributions 50,000 50,000 50,000 50,000 50,000


Total 70,706$ 50,000$ 120,000$ 120,000$ 100,000$

175


COMMUNITY DEVELOPMENT FUND

The Community Development fund (CDBG) accounts for the receipts and expenditure for block grant revenue received from the Federal government.

The City of Burlington has been receiving funds to assist in the rehabilitation of 10 owner-occupied single family units primarily benefiting low and moderate income persons.

The City was awarded a $500,000 grant for the Downtown Historic Business District façade project. The funds were to assist local business owners to improve their facades. The grant required local business owners to match 30% of their total project costs.

Owner Occupied Rehabilitation

Downtown Façade

176


BEGINNING BALANCE JULY 1 44,958$ (70,471)$ 33,391$ 33,391$ 33,391$

Revenues 569,498 301,506 114,000 - - Transfers In 60,000 - 6,000 - - Total Funding Sources 629,498 301,506 120,000 - -

Total Available 674,456$ 231,035$ 153,391$ 33,391$ 33,391$

Expenditures 744,927 197,644 120,000 - - Transfer Out - - - - - Total Expenditures 744,927 197,644 120,000 - -

ENDING BALANCE JUNE 30 (70,471)$ 33,391$ 33,391$ 33,391$ 33,391$

INCREASE(DECREASE) IN FUND BALANCE (115,429)$ 103,862$ -$ -$ -$



177


INTERGOVERNMENTAL REVENUESCapital Grants 515,823$ 63,495$ 114,000$ -$ -$ TOTAL INTERGOVERNMENTAL REVENUES 515,823 63,495 114,000 - -

MISCELLANEOUSRefunds 5,761 - - - - Miscellaneous 47,914 238,011 - - -

53,675 238,011 - - -

TOTAL COMMUNITY DEVELOPMENT FUND 569,498$ 301,506$ 114,000$ -$ -$



178



2003-2300-2301/2302


Personnel Services -$ -$ -$ -$ -$ 0.00%Contractual Services 744,927 197,644 120,000 - - -100.00%Commodities - - - - - 0.00%Capital Outlay - - - - - 0.00%

TOTAL 744,927$ 197,644$ 120,000$ -$ -$ -100.00%

FUNDING SOURCES

Community Dev. Block Grant 744,927$ 197,644$ 120,000$ -$ -$ -100.00%


This function has no personnel.

FUNCTIONThe Community Development Fund assists low and moderate income persons to obtain funds for rehabilitaion projects in efforts to eliminate slums and blighted areas.

179

Community Development

Fund 2003

Expenditures 2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Owner Occupied Rehabilitation511 Consulting/Professional Services 133,660$ -$ 120,000$ -$ -$ 581 Local contributions 5,146 - - - -

Contractual Services Sub-Total 138,806 - 120,000 - -

Downtown Façade511 Consulting/Professional Services 4,172 10,000 - - - 581 Local contributions 601,949 181,303 - - - 594 Refunds - 6,341 - - -

Contractual Services Sub-Total 606,121 197,644 - - -

Total 744,927$ 197,644$ 120,000$ -$ -$

180

1.

2. Auditorium Improvements - $24,000. Funds maintenance and capital improvement projects at the Burlington Memorial Auditorium.

3. Riverfront Improvements - $50,000. Funds capital improvements and maintenance toBurlington's riverfront along the Mississippi River.

4. Parks and Recreation - $126,500. Funds capital improvement projects in the parks system.

5. Arts and Cultural Assistance - $18,250. In recent years has provided for the Art Center,Burlington Municipal Band and the Southeast Iowa Symphony Orchestra.

6. Special Projects - $565,760. Funding available for any cultural or recreational relatedprojects the City feels deserving of funding.

7. Community Field - $48,285. Helps fund operating costs at Community Field, home ofthe Class A, Midwest League Burlington Bees, an affiliate of the Anaheim Angels.


HOTEL/MOTEL TAX FUND

The Hotel/Motel Tax Fund accounts for the receipt and expenditure of the seven percent (7%) tax imposed on the rental of hotel or motel rooms within the city limits. By law the tax is receipted into the General Fund and then transferred to the Hotel/Motel Tax Fund. By City Council resolution the first $700,000 of receipts from the tax is split 70% to the City and 30% to Convention Visitors Bureau and is apportioned to seven different activities, any receipts above $700,000 are divided 40% to the Convention Visitors Bureau, 60% to the city to be utilized at City council discretion. The seven activities and the dollar amount for each is as follows:

Convention Tourism Bureau - $290,000. Funds operations of the Convention/Tourism Bureau, an operation of the Chamber of Commerce.

181


BEGINNING BALANCE JULY 1 139,847$ 235,678$ 319,127$ 319,127$ 385,932$

Revenues - - - - - Transfers In 833,740 991,879 800,000 900,000 900,000 Total Funding Sources 833,740 991,879 800,000 900,000 900,000

Total Available 973,587$ 1,227,557$ 1,119,127$ 1,219,127$ 1,285,932$

Expenditures 453,980 402,734 327,550 384,550 385,535 Transfer Out 283,929 505,696 443,645 448,645 737,310 Total Expenditures 737,909 908,430 771,195 833,195 1,122,845


INCREASE(DECREASE) IN FUND BALANCE 95,831$ 83,449$ 28,805$ 66,805$ (222,845)$



182


MISCELLANEOUSMiscellaneous -$ -$ -$ -$ -$

Transfers In 833,740 991,879 800,000 900,000 900,000

TOTAL HOTEL/MOTEL TAX FUND 833,740$ 991,879$ 800,000$ 900,000$ 900,000$

HOTEL/MOTEL TAX


183

2401 2402 2403 2404 2405 2406 2407Convention Memorial Riverfront Parks & Arts & Special Community

Tourism Auditorium Improvements Recreation Cultural Projects Field30% of $700K 2.67% 5.56% 7.83% 1.67% 45.06% 5%

TOTAL 40% over $700K

Balance July 1, 2017 estimated 385,930$ -$ 14,947$ 32,766$ 80,858$ 15,837$ 217,803$ 23,719$

Hotel/Motel Tax Revenue 900,000 290,000 24,000 50,000 47,500 15,000 428,500 45,000

TOTAL REVENUE 900,000 290,000 24,000 50,000 47,500 15,000 428,500 45,000

Total Funds Available 1,285,930 290,000 38,947 82,766 128,358 30,837 646,303 68,719

Budgeted Expenditures Convention Visitors Bureau 290,000 290,000 Recreational Activities 195,000 195,000 RecPlex 75,000 75,000 Burlington Baseball Association 48,285 48,285 Art Guild 12,250 12,250 Southeast Iowa Symphony 3,000 3,000 Burlington Municipal Band 3,000 3,000 Riverfront 50,000 50,000 Renewable Energy Committee 5,000 5,000 Hucks Harbor Note 38,260 38,260 Trail Maintenance 5,000 5,000 Downtown Parking Lot Signage 25,000 25,000 Pool Improvements 25,000 25,000 Dankwardt Pool Filter Replacement 5,000 5,000 Golf Course Improvements 120,000 120,000 Golf Course Equipment 78,550 78,550 RecPlex Equipment 40,000 20,000 20,000 Parks Equipment 74,500 23,000 51,500 Bridge Run Match 6,000 6,000 Auditorium Improvements 24,000 24,000

Total Expenditures 1,122,845 290,000 24,000 50,000 126,550 18,250 565,760 48,285

Balance June 30, 2018 163,085$ -$ 14,947$ 32,766$ 1,808$ 12,587$ 80,543$ 20,434$


FISCAL YEAR 2017-2018

184

HOTEL/MOTEL


Convention & Tourism 381,809$ 326,752$ 250,000$ 290,000$ 290,000$ 16.00%Auditorium 1,254 18,479 17,000 34,000 24,000 41.18%Parks Recreation 5,179 - - - - 0.00%Arts & Cultural Assistance 18,250 15,250 15,250 15,250 18,250 19.67%Special Projects 9,860 2,576 3,000 3,000 5,000 66.67%Community Field 37,628 39,677 42,300 42,300 48,285 14.15%

TOTAL 453,980$ 402,734$ 327,550$ 384,550$ 385,535$ 17.70%

FUNDING SOURCES

Hotel/Motel Taxes 453,980$ 402,734$ 327,550$ 384,550$ 385,535$ 17.70% TOTAL 453,980$ 402,734$ 327,550$ 384,550$ 385,535$ 17.70%

PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET BUDGET ADOPTED

POSITION


FUNCTIONThe Hotel/Motel Tax Fund is a special revenue fund accounting for the appropriation of Hotel/Motel Tax received by the City. The tax in the amount of 7%, is collected by the State of Iowa and paid to the City on a quarterly basis. By law, the tax is receipted to the General Fund and then transferred to the Hotel/Motel Tax Fund. By law 50% of the proceeds can be used for General Fund purposes, but by City Council action 100% of the proceeds are being used for tourism related and recreational purposes.

185

Hotel/Motel Tax Fund Detail


2401 - Convention & Tourism581 Local contributions 381,809$ 326,752$ 250,000$ 290,000$ 290,000$

Convention & Tourism Sub-Total 381,809 326,752 250,000 290,000 290,000

2402 - Auditorium627 Minor Equipment 404 - - - - 631 Building Repair Supplies 850 - - - - 632 Small Equipment Repair Supplies - 18,479 - - - 715 Buildings - - 17,000 34,000 24,000

Auditorium Sub-Total 1,254 18,479 17,000 34,000 24,000

2403 - Riverfront Improvements913 Expense Transfers 47,278 48,223 49,000 49,000 50,000

Riverfront Improvement Transfers Out Sub-Total 47,278 48,223 49,000 49,000 50,000

2404 - Parks Recreation631 Building Repair Supplies 5,179 - - - -

Parks Recreation Sub-Total 5,179 - - - -

913 Expense Transfers 85,783 94,680 5,000 5,000 126,550

Parks Transfers Out Sub-Total 85,783 94,680 5,000 5,000 126,550

2405 - Arts & Cultural Assistance581 Local contributions 18,250 15,250 15,250 15,250 18,250

Arts & Cultural Assistance Sub-Total 18,250 15,250 15,250 15,250 18,250

2406 - Special Projects581 Local contributions 6,585 2,504 3,000 3,000 5,000 675 Miscellaneous 3,275 72 - - -

Special Projects Sub-Total 9,860 2,576 3,000 3,000 5,000

911 Debt Service Transers 38,918 37,798 35,860 35,860 38,260 913 Expense Transfers 111,950 324,995 353,785 358,785 522,500

Special Projects Transfers Out Sub-Total 150,868 362,793 389,645 394,645 560,760

186

Hotel/Motel Tax Fund Detail


2407 - Community Field543 Light and power 34,664 37,277 37,000 37,000 37,500 581 Local contributions - - - - 6,285 653 Heating Fuel 2,964 2,400 5,300 5,300 4,500

Community Field Sub-Total 37,628 39,677 42,300 42,300 48,285

Total 737,909$ 908,430$ 771,195$ 833,195$ 1,122,845$

187


BRIDGE FUND

The Bridge Fund for the City was originally an enterprise fund established to account for the operation of the City owned MacArthur Bridge. With the opening of the new Great River Bridge and demolition of MacArthur Bridge, the Bridge Fund is now a Special Revenue fund to account for the remaining fund balance, the cost of maintaining the decorative lighting on the new bridge, and revenues and expenses related to the annual Great River Bridge Run/Walk. The Great River Bridge Run/Walk is a fund raiser for not-for-profit agencies formerly funded from the General Fund.

188



Revenues 6,113 17,747 9,000 9,000 9,000 Transfers In - - 6,000 6,000 6,000 Total Funding Sources 6,113 17,747 15,000 15,000 15,000

Total Available 16,752$ 19,987$ 23,385$ 23,385$ 21,385$

Expenditures 14,512 11,602 17,000 17,000 15,000 Transfer Out - - - - - Total Expenditures 14,512 11,602 17,000 17,000 15,000


INCREASE(DECREASE) IN FUND BALANCE (8,399)$ 6,145$ (2,000)$ (2,000)$ -$

BRIDGE FUND


189


CHARGES FOR SERVICESEntry Fees/Admissions 6,113$ 11,422$ 6,000$ 6,000$ 9,000$

MISCELLANEOUSDonations - 6,000 3,000 3,000 - Miscellaneous - 325 - - -

TOTAL BRIDGE FUND 6,113$ 17,747$ 9,000$ 9,000$ 9,000$

BRIDGE FUND


190

BRIDGE

2006-2600-2605


Personnel Services -$ -$ -$ -$ -$ Contractual Service 6,741 2,883 9,000 9,000 15,000 66.67%Commodities 7,771 8,719 8,000 8,000 - -100.00%Capital Outlay - - - - - TOTAL 14,512$ 11,602$ 17,000$ 17,000$ 15,000$ -11.76%

FUNDING SOURCES

Entry Fees/Admissions 6,113$ 11,422$ 6,000$ 6,000$ 9,000$ 50.00%Donations - 6,000 3,000 3,000 - Miscellaneous - 325 - - - 0.00%Transfers - - 6,000 6,000 6,000 0.00%

TOTAL 6,113$ 17,747$ 15,000$ 15,000$ 15,000$ 0.00%


POSITION


FUNCTIONCurrently the Bridge Fund reflects the cost incurred to pay for the decorative lighting on the Mississippi River Bridge and revenues and expense related to the annual Great River Bridge Run/Walk. The Great River Bridge Run/Walk is a fund raiser for not-for-profit agencies originally funded out of the General Fund.

191

BRIDGE FUND

2006-2600-2605


Great Bridge Run581 Local contributions 6,585$ 2,486$ 9,000$ 9,000$ 15,000$ 593 Postage and Shipping 156 279 - - -


675 Miscellaneous 7,771 8,719 8,000 8,000 -

Commodities Sub-Total 7,771 8,719 8,000 8,000 -

Total 14,512$ 11,602$ 17,000$ 17,000$ 15,000$

192


EMPLOYEE BENEFITS FUND

The Employee Benefits fund was established for the purpose of collecting the employee benefit property tax levies for health insurance, FICA, IPERS, and MFPRSI. Taxes collected are receipted into this fund and then transferred to the General fund where the expenses are charged.

193


BEGINNING BALANCE JULY 1 -$ -$ -$ -$ -$ Revenues Property Tax 1,644,330 1,658,914 1,836,913 1,836,913 2,172,303 State Replacement Backfill Credit 37,349 79,271 76,676 76,676 50,364 Utility Tax 64,069 62,714 45,266 50,000 85,508 Total Revenues 1,745,748 1,800,899 1,958,855 1,963,589 2,308,175

Total Financing Sources 1,745,748 1,800,899 1,958,855 1,963,589 2,308,175

Total Available 1,745,748$ 1,800,899$ 1,958,855$ 1,963,589$ 2,308,175$

Transfer Out 1,745,748 1,800,899 1,958,855 1,963,589 2,308,175

ENDING BALANCE JUNE 30 -$ -$ -$ -$ -$

INCREASE(DECREASE) IN FUND BALANCE -$ -$ -$ -$ -$



194


PROPERTY TAXESProperty Taxes 1,644,330$ 1,658,915$ 1,836,913$ 1,836,913$ 2,172,303$

NON PROPERTY TAXESUtility Tax 64,069 62,714 45,266 50,000 50,364

INTERGOVERNMENTALState Replacement Backfill Credit 37,349 79,271 76,676 76,676 85,508

TOTAL EMPLOYEE BENEFITS 1,745,748$ 1,800,900$ 1,958,855$ 1,963,589$ 2,308,175$



195


DOWNTOWN SSMID FUND

The Downtown Self-supported Municipal Improvement District (SSMID) was established in 1996 to fund the operation of Downtown Partner’s Inc. (DPI). DPI is an independent, non-for-profit entity, whose purpose is to promote downtown Burlington. The SSMID tax, in the amount of $3.00 per $1,000 of property valuation, is imposed on all commercial and industrial property in the downtown area. The tax is collected along with property taxes, remitted to the City by the County Treasurer, and then remitted to DPI, where it is used to fund a variety of activities.

196


BEGINNING BALANCE JULY 1 2,285$ 2,589$ (1,037)$ (1,037)$ 291$

Revenues 63,685 64,174 66,328 66,328 63,098 Transfers In - - - - - Total Funding Sources 63,685 64,174 66,328 66,328 63,098

Total Available 65,970$ 66,763$ 65,291$ 65,291$ 63,389$


ENDING BALANCE JUNE 30 2,589$ (1,037)$ (1,209)$ 291$ 389$

INCREASE(DECREASE) IN FUND BALANCE 304$ (3,626)$ (172)$ 1,328$ 98$

SSMID FUND


197


PROPERTY TAXESSSMID Tax 59,719$ 55,936$ 58,239$ 58,239$ 55,436$


TOTAL DOWNTOWN SSMID 63,685$ 64,174$ 66,328$ 66,328$ 63,098$

DOWNTOWN SSMID FUND


198

SSMID

2008-2800-2801


Contractual Services 63,381$ 67,800$ 66,500$ 65,000$ 63,000$ -5.26% TOTAL 63,381$ 67,800$ 66,500$ 65,000$ 63,000$ -5.26%

FUNDING SOURCES

SSMID Property Taxes 63,685$ 64,174$ 66,328$ 66,328$ 63,098$ -4.87%


POSITION


FUNCTIONThis activity reflects the disbursement of the Downtown Self-Supported Municipal Improvement District Property Tax levy to Downtown Partner's . The $3.00 tax levy is levied on commercial property in the downtown area and disbursed to DPI to promote downtown Burlington.

199


EMERGENCY FUND

The City levies a $.27 per $1,000 valuation property tax levy to provide additional support to the General Fund. This levy is allowed under Iowa State law if the City's General levy is at the maximum $8.10. This levy is collected in the Emergency fund and transferred to the General Fund.

200


BEGINNING BALANCE JULY 1 -$ -$ -$ -$ -$

Revenues 185,620 191,485 191,681 192,251 197,256 Transfers In - - - - -

Total Available 185,620$ 191,485$ 191,681$ 192,251$ 197,256$

Expenditures - - - - - Transfer Out 185,620 191,485 191,681 192,251 197,256



EMERGENCY FUND


201


PROPERTY TAXESProperty Taxes 176,920$ 176,388$ 179,748$ 179,748$ 185,649$



TOTAL EMERGENCY 185,620$ 191,485$ 191,681$ 192,251$ 197,256$

EMERGENCY FUND


202


EQUIPMENT REPLACEMENT FUND

The Equipment Replacement Fund was established in an attempt to accumulate funds to assist in the purchase of large vehicles and equipment. Currently, the fund is used to collect funds for all computers that have access to the internet. Each department is charged a monthly fee per computer and the funds collected are used to pay the City's monthly invoice for internet service.

203




Total Available 43,318$ 46,466$ 50,885$ 50,885$ 50,885$



INCREASE(DECREASE) IN FUND BALANCE (716)$ 8,985$ -$ -$ -$

EQUIPMENT REPLACEMENT


204


INTERGOVERNMENTALCounty-Wide Internet Charges 31,202$ 35,066$ 30,500$ 30,500$ 30,500$

TOTAL EQUIPMENT REPLACEMENT FUND 31,202$ 35,066$ 30,500$ 30,500$ 30,500$

EQUIPMENT REPLACEMENT FUND


205


2011-2110-2111



TOTAL 31,918$ 26,081$ 30,500$ 30,500$ 30,500$ 0.00%

FUNDING SOURCES

County-Wide Internet Charges 31,918$ 26,081$ 30,500$ 30,500$ 30,500$ 0.00% TOTAL 31,918$ 26,081$ 30,500$ 30,500$ 30,500$ 0.00%


POSITION


FUNCTION The Equipment Replacement Fund was established in an attempt to accumulate funds to assist in the purchase of large vehicles and equipment. Currently, the fund is used to collect funds for all computers that have access to the internet. Each department is charged a monthly fee per computer and the funds collected are used to pay the City's monthly invoice for internet service.

206


2011-2110-2111


CTAC Internet Fund514 Computer Related Services 31,438$ 25,641$ 30,000$ 30,000$ 30,000$ 542 Telephone/Communication Chgs 480 440 500 500 500


Total 31,918$ 26,081$ 30,500$ 30,500$ 30,500$

207


TAX INCREMENT FUND

The Tax Increment Fund was created to account for the financing of improvements in the City’s Tax Increment Financing areas, as well as the receipt of incremental revenues in these areas to retire any debt incurred to finance those improvements. For fiscal year 2015-2016, the City has consolidated the Flint Ridge Business Park and Downtown T.I.F. areas into one Burlington Consolidated T.I.F. area.

The Flint Ridge T.I.F. area was created with the primary objective to stimulate, through public actions and commitments, private investment in redevelopment and rehabilitation of the area. Projects funded through the Flint Ridge TIF include the redevelopment of the Flint Hills Manor area, construction of a new public works facility, development of Flint Ridge Business Park, development of the RecPlex Sports Complex and development agreement modernizing facilities and retaining employment at the Federal-Mogul Ignition Company. In fiscal year 2013, through a $14 million renovation project, Winegard Company is renovating the vacated Fairway Shopping Center for a mixed-use industrial and commercial center.

The Downtown T.I.F. area was created to assist in redevelopment of the downtown area. Projects funded through the downtown TIF include expansion of the parking ramp at the corner of Main and Washington, assist in the redevelopment of the Hotel Burlington, redevelopment of the Mercy Building, now known as Riverpark Place, construction of the new public library, replace downtown street lights, create railroad quiet zones, assist with Burlington depot renovations, and demolition of the Daisiana building.

208


BEGINNING BALANCE JULY 1 282,027$ 107,175$ 336,336$ 336,336$ 76,153$ Revenues Property Taxes 2,340,481 2,454,140 2,750,000 2,453,000 2,610,000 Intergovernmental 124 4,529 - 300 - Total Revenues 2,340,605 2,458,669 2,750,000 2,453,300 2,610,000 Transfers In - 1,332,963 - - - Total Funding Sources 2,340,605 3,791,632 2,750,000 2,453,300 2,610,000

Total Available 2,622,632$ 3,898,807$ 3,086,336$ 2,789,636$ 2,686,153$

Expenditures 46,334 351,063 190,000 190,000 230,000 Transfer Out 2,469,123 3,211,408 1,878,088 2,523,483 1,979,857 Total Expenditures 2,515,457 3,562,471 2,068,088 2,713,483 2,209,857

ENDING BALANCE JUNE 30 107,175$ 336,336$ 1,018,248$ 76,153$ 476,296$

INCREASE(DECREASE) IN FUND BALANCE (174,852)$ 229,161$ 681,912$ (260,183)$ 400,143$

TAX INCREMENT FINANCING


209


PROPERTY TAXESTax Increment 2,328,317$ 2,450,958$ 2,750,000$ 2,450,000$ 2,610,000$ Ag Land Taxes 12,164 3,182 - 3,000 -

INTERGOVERNMENTALState Replacement Backfill Credit 124 4,529 - 300 -

TOTAL TAX INCREMENT FUND 2,340,605$ 2,458,669$ 2,750,000$ 2,453,300$ 2,610,000$



210

SPECIAL REVENUE



Consolidated TIF -$ 238,824$ -$ -$ -$ 0.00%GGB TIF Rebate 16,972 20,333 30,000 30,000 40,000 33.33%Winegard TIF Rebate 29,362 91,906 160,000 160,000 190,000 18.75% TOTAL 46,334$ 351,063$ 190,000$ 190,000$ 230,000$ 21.05%

FUNDING SOURCES

Tax Increment 46,334$ 351,063$ 190,000$ 190,000$ 230,000$ 21.05% TOTAL 46,334$ 351,063$ 190,000$ 190,000$ 230,000$ 21.05%


POSITION


211



Downtown TIF911 Debt Service Transers 295,155$ -$ -$ -$ -$ 912 Administrative Transfers - 186,310 - - -

Transfer Out Sub-Total 295,155 186,310 - - -

911 Debt Service Transers 2,173,968 - - - - 912 Administrative Transfers - 1,146,653 - - -

Transfer Out Sub-Total 2,173,968 1,146,653 - - -

Consolidated TIF812 Revenue - 165,606 - - - 822 Revenue - Interest - 73,218 - - -

Contractual Services Sub-Total - 238,824 - - -

911 Debt Service Transers - 1,809,361 1,818,088 1,813,485 1,954,857 913 Expense Transfers - 69,084 60,000 710,000 25,000

Transfer Out Sub-Total - 1,878,445 1,878,088 2,523,485 1,979,857

Grow Greater Burlington Rebate581 Local contributions 16,972 20,333 30,000 30,000 40,000


Winegard Rebate581 Local contributions 29,362 91,906 160,000 160,000 190,000


Total 2,515,457$ 3,562,471$ 2,068,088$ 2,713,485$ 2,209,857$

212


TARGETED JOBS FUND

The Targeted Jobs Fund accounts for withholding payments arising from Withholding Agreements that have been approved by the Iowa Economic Development Authority. The City may enter into a withholding agreement with a business that is locating to the community and creating new jobs, or with an existing business that is adding ten new targeted jobs or makes a qualified investment of $500,000 within an urban renewal area. The newly created jobs must maintain a minimum hourly wage of $17.54. The approved agreements may have a term of up to ten years. The City acts as a pass through for the funds allocated from the State to individual businesses through targeted jobs projects.

213


BEGINNING BALANCE JULY 1 -$ -$ 3,320$ 3,320$ 3,320$ Revenues Other Local Contributions 249,036 1,296,476 1,460,000 1,460,000 1,480,000 Total Revenues 249,036 1,296,476 1,460,000 1,460,000 1,480,000 Transfers In - - - - - Total Funding Sources 249,036 1,296,476 1,460,000 1,460,000 1,480,000

Total Available 249,036$ 1,296,476$ 1,463,320$ 1,463,320$ 1,483,320$

Expenditures 249,036 1,293,156 1,460,000 1,460,000 1,480,000 Transfer Out - - - - - Total Expenditures 249,036 1,293,156 1,460,000 1,460,000 1,480,000

ENDING BALANCE JUNE 30 -$ 3,320$ 3,320$ 3,320$ 3,320$

INCREASE(DECREASE) IN FUND BALANCE -$ 3,320$ -$ -$ -$

TARGETED JOBS FUND


214


INTERGOVERNMENTALOther Local Funds 249,036$ 1,296,476$ 1,460,000$ 1,460,000$ 1,480,000$

TOTAL TAX INCREMENT FUND 249,036$ 1,296,476$ 1,460,000$ 1,460,000$ 1,480,000$

TARGETED JOBS FUND


215

SPECIAL REVENUE

TARGETED JOBS


Targeted Jobs 249,036$ 1,293,156$ 1,460,000$ 1,460,000$ 1,480,000$ 1.37% TOTAL 249,036$ 1,293,156$ 1,460,000$ 1,460,000$ 1,480,000$ 1.37%

FUNDING SOURCES

Intergovernmental 249,036 1,293,156 1,460,000 1,460,000 1,480,000 1.37% TOTAL 249,036$ 1,293,156$ 1,460,000$ 1,460,000$ 1,480,000$ 1.37%


POSITION


216

TARGETED JOBS


581 Local contributions 249,036$ 1,293,156$ 1,460,000$ 1,460,000$ 1,480,000$

Contractual Services Sub-Total 249,036 1,293,156 1,460,000 1,460,000 1,480,000

Total 249,036$ 1,293,156$ 1,460,000$ 1,460,000$ 1,480,000$

217


BEGINNING BALANCE JULY 1 -$ -$ -$ -$ -$ Revenues Non-Property Taxes 7,043 3,778 - - - Total Revenues 7,043 3,778 - - - Transfers In - - - - - Total Funding Sources 7,043 3,778 - - -

Total Available 7,043$ 3,778$ -$ -$ -$

Expenditures - - - - - Transfer Out 7,043 3,778 - - - Total Expenditures 7,043 3,778 - - -



FUNCTION

SPECIAL ASSESSMENTS


The Special Assessments Fund was established for the funds collected from the Des Moines County Treasurer's office for assessments filed on property owner's property taxes for items paid up front by the City for items such as sewer and street work. The revenues received are then transferred to applicable capital project funds.

218

DEBT SERVICE FUND

The Debt Service Fund accounts for the payment of principal and interest on general obligation bonds, which are backed by the full faith and credit of the City of Burlington. It has been the practice of the City to fund tax increment financing projects through the issuance of general obligation bonds and to abate ad valorem property tax askings with incremental tax revenues. In addition, general obligation bonds being abated by Sewer funds and other sources of revenue are being reported in the Debt Service Fund. Therefore, the Debt Service Fund revenues reflect not only the receipt of ad valorem property taxes, but also transfers in from the Tax Increment Financing fund.

219


BEGINNING BALANCE JULY 1 262,803$ 571,028$ (40,922)$ (40,922)$ 255,100$

Revenues 5,941,476 3,286,682 3,181,008 3,193,687 3,249,798

Transfers In 3,040,846 2,396,300 2,459,298 2,454,693 2,822,408

Total Available 9,245,125$ 6,254,010$ 5,599,384$ 5,607,458$ 6,327,306$

Expenditures - Principal and Interest 8,666,097$ 6,283,572$ 5,532,858$ 5,344,358$ 5,888,474$ Expenditures - Bond Fees 8,000 11,360 8,000 8,000 11,000 Transfer Out - - - - -

ENDING BALANCE JUNE 30 571,028$ (40,922)$ 58,526$ 255,100$ 427,832$

INCREASE(DECREASE) IN FUND BALANCE 308,225$ (611,950)$ 99,448$ 296,022$ 172,732$

DEBT SERVICE FUND


220


PROPERTY TAXES Property Taxes 2,712,516$ 2,760,446$ 2,821,150$ 2,821,150$ 2,894,464$


INTERGOVERNMENTALOther Local Contributions 11,978 11,978 11,978 11,978 11,978 State Replacement Backfill Credit 55,874 119,106 105,559 105,559 102,800 MISCELLANEOUSReimburement of Expenses 482,696 499 - - - Miscellaneous 180,000 180,000 180,000 180,000 180,000

OTHER FINANCING SOURCESProceeds from Bond Sale 2,402,608 120,839 - - -

TOTAL DEBT SERVICE 5,941,476$ 3,286,682$ 3,181,008$ 3,193,687$ 3,249,798$

DEBT SERVICE FUND


221

Total Assessed Valuation as of January 1, 2014 1,180,807,761$

Debt Limit-5% of Assessed Valuation 59,040,388$

Amount of debt applicable to limit: General obligation bonds 33,834,915$ Tax increment revenue bonds 160,000 Total Applicable to Limit 33,994,915$

Legal debt margin 25,045,473$

Percent of debt limit margin 57.58%

Sewer Revenue Bonds 16,554,529$

FISCAL YEAR 2016 ACTUAL DEBT LIMIT

AND

LEGAL DEBT MARGIN

222

Debt Margin and Credit Rating Comparison of Iowa Cities and Burlington

6/30/2014 6/30/2015 6/30/2016% of Debt % of Debt % of Debt Moody's Bond

City Population (1) Limit Used Limit Used Limit Used (2) Rating (3)

Ames 58,965 35.2 35.6 36.3 Aa1Bettendorf 33,217 84.5 70.1 75.4 Aa2Burlington 25,663 72.1 66.9 57.6 A2Cedar Falls 39,260 7.2 7.2 5.6 Aa1Council Bluffs 62,230 33.4 27.8 22.6 Aa2Davenport 99,685 66.9 60.7 70.3 Aa3Des Moines 203,433 77.1 76.5 74.4 Aa2Dubuque 57,637 81.7 89.9 84.6 Aa3Iowa City 67,862 28.7 32.1 29.1 AaaMuscatine 22,886 28.6 24.3 24.9 Aa2Ottumwa 25,023 43.1 45.8 35.3 A1Sioux City 82,684 56.7 60.5 62.6 Aa2Urbandale 39,463 22.2 22.7 29.6 Aa1Waterloo 68,406 49.8 52.5 55.2 Aa2West Des Moines 56,609 34.8 35.5 36.1 AaaAverage 55,342 48.1 47.2 46.6

(1) Population as of the 2010 Census(2) Debt margins & bond ratings provided by CAFRs and Finance Departments of each city as of 6/30/2016(3) Bond ratings provided by Moody's website

223

Total Assessed Valuation as of January 1, 2016 1,218,461,068$

Debt Limit-5% of Assessed Valuation 60,923,053$

Amount of debt applicable to limit: General Obligation Bonds 38,849,000 Urban Renewal Rebate Agreements Appropriated 195,000 Total Applicable to Limit 39,044,000$

Legal debt margin 21,879,053$

Percent of debt limit margin 64.09%

Sewer Revenue Bonds 18,502,528$

FISCAL YEAR 2018 PROJECTED DEBT LIMIT

AND

LEGAL DEBT MARGIN

224

BOND INTEREST INTEREST BOND INTEREST INTEREST BOND INTEREST INTEREST BOND INTEREST INTERESTAMOUNT AMOUNT RATES AMOUNT AMOUNT RATES AMOUNT AMOUNT RATES AMOUNT AMOUNT RATES

2018 635,000 28,313 2.00% 149,000 6,014 1.37% 200,000 18,260 4.300% 235,000 4,700 2.00%2019 545,000 15,613 1.25% 177,000 3,973 1.37% 210,000 9,660 4.600%2020 550,000 8,800 1.60% 113,000 1,548 1.37%

1,730,000$ 52,725$ 439,000$ 11,535$ 410,000$ 27,920$ 235,000$ 4,700$


2018 1,075,000 209,475 2.40% 650,000 51,350 1.50% 330,000 52,800 4.00%2019 1,200,000 183,675 2.65% 650,000 41,600 1.85% 345,000 46,200 4.00%2020 1,225,000 151,875 2.90% 650,000 29,575 2.15% 395,000 35,850 4.00%2021 1,250,000 116,350 3.00% 650,000 15,600 2.40% 390,000 24,000 4.00%2022 1,375,000 78,850 3.20% 410,000 12,300 4.00%2023 1,025,000 34,850 3.40%

7,150,000$ 775,075$ 2,600,000$ 138,125$ 1,870,000$ 171,150$ -$ -$


2018 540,000 93,800 3.00% 100,000 57,923 1.45% 57,763 1.65%2019 655,000 77,600 3.00% 140,000 56,473 1.65% 100,000 57,763 1.65%2020 665,000 57,950 3.00% 100,000 54,163 1.95% 100,000 56,113 1.95%2021 200,000 38,000 2.00% 775,000 52,213 2.15% 200,000 54,163 2.15%2022 200,000 34,000 2.00% 760,000 35,550 2.40% 400,000 49,863 2.40%2023 200,000 30,000 2.50% 180,000 17,310 2.65% 425,000 40,263 2.65%2024 200,000 25,000 2.50% 440,000 12,540 2.85% 750,000 29,000 2.85%2025 200,000 20,000 2.75% 250,000 7,625 3.05%2026 200,000 14,500 2.75%2027 150,000 9,000 3.00%2028 150,000 4,500 3.00%

3,360,000$ 404,350$ 2,495,000$ 286,170$ 2,225,000$ 352,550$ -$ -$

BOND INTEREST INTEREST BOND INTEREST INTEREST BOND INTEREST INTEREST TOTAL TOTALAMOUNT AMOUNT RATES AMOUNT AMOUNT RATES AMOUNT AMOUNT RATES BONDS INTEREST TOTAL

2018 100,000 46,850 2.00% 440,000 82,013 2.00% - 25,650 2.00% 4,454,000 734,909 5,188,909 2019 44,850 2.00% 445,000 73,213 2.00% 110,000 25,650 2.00% 4,577,000 636,268 5,213,2682020 44,850 2.00% 455,000 64,313 1.50% 110,000 23,450 2.00% 4,363,000 528,486 4,891,4862021 150,000 44,850 1.90% 575,000 57,488 1.75% 110,000 21,250 1.90% 4,300,000 423,913 4,723,9132022 100,000 42,000 2.50% 575,000 47,425 2.00% 110,000 19,050 2.50% 3,930,000 319,038 4,249,0382023 100,000 39,500 2.50% 590,000 35,925 2.00% 110,000 16,850 2.50% 2,630,000 214,698 2,844,6982024 100,000 37,000 3.00% 100,000 24,125 2.00% 110,000 14,650 3.00% 1,700,000 142,315 1,842,3152025 100,000 34,000 3.00% 300,000 22,125 2.00% 110,000 12,450 3.00% 960,000 96,200 1,056,2002026 100,000 31,000 3.50% 150,000 16,125 2.38% 110,000 10,250 3.50% 560,000 71,875 631,8752027 100,000 27,500 3.50% 150,000 12,563 2.38% 110,000 8,050 3.50% 510,000 57,113 567,1132028 100,000 24,000 4.00% 150,000 9,000 3.00% 110,000 5,850 4.00% 510,000 43,350 553,3502029 100,000 20,000 4.00% 150,000 4,500 3.00% 150,000 3,375 4.00% 400,000 27,875 427,8752030 200,000 16,000 4.00% 1,250,000$ 186,525$ 200,000 16,000 216,0002031 200,000 8,000 4.00% 200,000 8,000 208,000

1,450,000$ 460,400$ 4,080,000$ 448,813$ 29,294,000$ 3,320,038$ 32,614,038$

CITY OF BURLINGTONSCHEDULE OF GENERAL OBLICATION BOND INDEBTEDNESS

GENERAL OBLIGATION REFUNDING 2014B GENERAL OBLIGATION REFUNDING 2012F G.O. TAXABLE REFUNDING GENERAL OBLIGATION - REFUNDING 2013D

GENERAL OBLIGATION GENERAL OBLIGATION REFUNDING 2015B GENERAL OBLIGATION REFUNDING 2016B GENERAL OBLIGATION

ISSUED 4/15/14 - $3,890,000 ISSUED 6/28/12 - $817,000 ISSUED 1/6/10 - $1,785,000 ISSUED 5/22/13 - $1,140,000

GENERAL OBLIGATION REFUNDING 2015A GENERAL OBLIGATION REFUNDING-2013B GENERAL OBLIGATION REFUNDING-2013A GENERAL OBLIGATION

ISSUED 2/1/11 - $9,000,000 ISSUED 6/4/15 - $3,845,000 ISSUED 6/1/16 - $2,180,000

ISSUED 6/4/15 - $4,415,0000 ISSUED 5/22/13 - $3,670,000 ISSUED 5/22/13 - $2,225,000

ISSUED 4/15/14 - $1,450,000 ISSUED 5/22/13 - $5,670,000 REQUIREMENTSGENERAL OBLIGATION - 2014A GENERAL OBLIGATION REFUNDING-2013C TOTAL DEBT SERVICE

ISSUED 6/1/16 - $1,295,000GENERAL OBLIGATION REFUNDING-2016A

225

FiscalPeriod Principal Interest Total Rates

2017-18 200,000$ 18,260$ 218,260$ 4.300%2018-19 210,000 9,660 219,660 4.600%

410,000$ 27,920$ 437,920$

Aquatic Center Note refunding$180,000 annual from Hucks Harbor; remainder from Hotel/Motel


2017-18 1,075,000$ 209,475$ 1,284,475$ 2.400%2018-19 1,200,000 183,675 1,383,675 2.650%2019-20 1,225,000 151,875 1,376,875 2.900%2020-21 1,250,000 116,350 1,366,350 3.000%2021-22 1,375,000 78,850 1,453,850 3.200%2022-23 1,025,000 34,850 1,059,850 3.400%

7,150,000$ 775,075$ 7,925,075$

Ambulance Replacement 85,000$ 2011 Street Program 1,376,000Garbage Truck Replacement 150,000Burlington Baseball 700,0002012 Street Program 1,790,000Parks/Forestry Equipment 125,500Street Maintenance Program 1,737,000Street Sealcoat Program FY09 & FY10 1,500,000Street Sweeper Replacement 135,000Ambulance Replacement 82,500Downtown Street Lighting 50,000Flood Control 250,000Police Communications Equipment 150,000Garbage Truck Replacement 145,500Fire Station Generator 55,000

Original Value: $ 9,000,000

Taxable General Obligation Refunding2010 Series

Dated: January 6, 2010Original Value: $ 1,785,000

2011 SeriesDated: February 1, 2011

General Obligation

226


2017-18 149,000$ 6,014$ 155,014$ 1.370%2018-19 177,000 3,973 180,973 1.370%2019-20 113,000 1,548 114,548 1.370%

439,000$ 11,535$ 450,535$

2005 Library Construction Note 406,620$ 2009 Loan - Hotel Burlington 1998B refunding 402,037$


2017-18 -$ 57,763$ 57,763$ 1.650%2018-19 100,000 57,763 157,763 1.650%2019-20 100,000 56,113 156,113 1.950%2020-21 200,000 54,163 254,163 2.150%2021-22 400,000 49,863 449,863 2.400%2022-23 425,000 40,263 465,263 2.650%2023-24 750,000 29,000 779,000 2.850%2023-25 250,000 7,625 257,625 3.050%

2,225,000$ 352,550$ 2,577,550$

Public Works Building Repayment - Flint Hills TIF 2,192,300$ Issuance costs, capitalized interest, contingency 32,700

2,225,000$

General Obligation Refunding BondSeries 2012F

Dated: June 28, 2012

Taxable General Obligation Corporate Purpose and Refunding BondsSeries 2013A

Dated: May 22, 2013Original value: $2,225,000

Original value: $817,000

227


2017-18 100,000$ 57,923$ 157,923$ 1.450%2018-19 140,000 56,473 196,473 1.650%2019-20 100,000 54,163 154,163 1.950%2020-21 775,000 52,213 827,213 2.150%2021-22 760,000 35,550 795,550 2.400%2022-23 180,000 17,310 197,310 2.650%2023-24 440,000 12,540 452,540 2.850%

2,495,000$ 286,170$ 2,781,170$

2012E BANUrban Renewal Projects (Downtown TIF) 570,144$ Urban Renewal Projects (Flint Hills TIF) 846,088 Issuance costs, capitalized interest, contingency 14,768

1,431,000$ 2012G BANCorporate Purpose Projects - various projects 2,168,658$ Issuance costs, capitalized interest, contingency 23,342

2,192,000$

Series 2013BDated: May 22, 2013

Original value: $3,670,000

Taxable General Obligation Refunding Bonds

228


2017-18 440,000$ 82,013$ 522,013$ 2.000%2018-19 445,000 73,213 518,213 2.000%2019-20 455,000 64,313 519,313 1.500%2020-21 575,000 57,488 632,488 1.750%2021-22 575,000 47,425 622,425 2.000%2022-23 590,000 35,925 625,925 2.000%2023-24 100,000 24,125 124,125 2.000%2024-25 300,000 22,125 322,125 2.000%2025-26 150,000 16,125 166,125 2.375%2026-27 150,000 12,563 162,563 2.375%2027-28 150,000 9,000 159,000 3.000%2028-29 150,000 4,500 154,500 3.000%

4,080,000$ 448,813$ 4,528,813$

Sanitary/Storm Sewer Separation - 2003 GO 4,400,000$

2012C BANAnimal Shelter Project 410,000$ Cascade Bridge Project - Engineering costs 460,000 Crystal Drive Reconstruction 253,000 Airport Improvements Project #30 17,270 Highway 61 Utilities/Sidewalks/IDOT 90,000 Crack Sealing 100,000 Issuance costs, capitalized interest, contingency 31,730

1,362,000$ Issuance costs, premium (92,000)

5,670,000$

General Obligation Refunding BondsSeries 2013C

Dated: May 22, 2013Original value: $5,670,000

229


2017-18 235,000$ 4,700$ 239,700$ 2.00%235,000$ 4,700$ 239,700$

2004 GO BondHotel Development 975,000$ Street Maintenance Program 1,298,000Refuse Collection Truck 118,000Ambulance 77,500Debt refunding 600,000

3,068,500$ Issuance costs, capitalized interest, contingency 356,500

3,425,000$


2017-18 100,000$ 46,850$ 146,850$ 2.000%2018-19 - 44,850 44,850 2.000%2019-20 - 44,850 44,850 2.000%2020-21 150,000 44,850 194,850 1.900%2021-22 100,000 42,000 142,000 2.500%2022-23 100,000 39,500 139,500 2.500%2023-24 100,000 37,000 137,000 3.000%2024-25 100,000 34,000 134,000 3.000%2025-26 100,000 31,000 131,000 3.500%2026-27 100,000 27,500 127,500 3.500%2027-28 100,000 24,000 124,000 4.000%2028-29 100,000 20,000 120,000 4.000%2029-30 200,000 16,000 216,000 4.000%2030-31 200,000 8,000 208,000 4.000%

1,450,000$ 460,400$ 1,910,400$

Mt Pleasant Street Bridge Rehab 22,000$ Division Street HMA Resurfacing 168,000 Street Resurfacing, Reconstruction, Rehabilition Program 886,000 Residential Street Improvements 122,000 Sewer rehab 252,000

1,450,000$ Issuance costs, capitalized interest, contingency 31,625

1,481,625$

Dated: April 15, 2014Original value: $1,450,000


General Obligation Refunding Bonds2013D

Dated: May 22, 2013

Series 2014AGeneral Obligation Bonds

230


2017-18 635,000$ 28,313$ 663,313$ 2.000%2018-19 545,000 15,613 560,613 1.250%2019-20 550,000 8,800 558,800 1.600%

1,730,000$ 52,725$ 1,782,725$ 2008A - Original1997 Bond refunding - Hotel Burlington 760,000$ 1998 Bond refunding - RecPlex & Downtown parking lot 1,070,000 1999 Bond refunding - Streets projects 825,000 2001 Bond refunding - Airport project 205,000 Downtown railroad quiet zones 300,000 Streets resurfacing 250,000

3,410,000 Issuance costs, capitalized interest, contingency 45,000

3,455,000$ 2005 - OriginalAerial Truck 990,000$ Ambulance 80,000 Refuse Collection Truck 130,000 Depot Renovation 400,000 Auditorium Renovation 600,000 Street Maintenance Program 2,400,000


5,000,000$

Series 2015ADated: June 4, 2015


2017-18 540,000$ 93,800$ 633,800$ 1.40%2018-19 655,000 77,600 732,600 1.65%2019-20 665,000 57,950 722,950 1.75%2020-21 200,000 38,000 238,000 2.00%2021-22 200,000 34,000 234,000 2.15%2022-23 200,000 30,000 230,000 2.25%2023-24 200,000 25,000 225,000 2.35%2024-25 200,000 20,000 220,000 2.45%2025-26 200,000 14,500 214,500 2.55%2026-27 150,000 9,000 159,000 2.65%2027-28 150,000 4,500 154,500 2.75%

3,360,000$ 404,350$ 3,764,350$

Fire: Pumper/Tanker 545,850$ Police: Building Renovations 700,000Streets: Resurfacing, Reconstruction, Rehabilitation Progra 886,000Residential Street Improvements 96,464Call of 2006 GO bond - public works building 2,281,029

4,509,343$ Issuance costs, premium, contingency (94,343)

4,415,000$

CIP Projects FY16


General Obligation Refunding Bonds2014B Series

Dated: April 15, 2014Original Value: $ 3,890,000

General Obligation Refunding Bonds

231

Series 2015BDated: June 4, 2015


2017-18 650,000$ 51,350$ 701,350$ 1.40%2018-19 650,000 41,600 691,600 1.65%2019-20 650,000 29,575 679,575 1.75%2020-21 650,000 15,600 665,600 2.00%

2,600,000$ 138,125$ 2,738,125$

Flint Hills Manor Redevelopment 6,200,000$ Issuance costs, capitalized interest, contingency 320,000

6,520,000$


2017-18 -$ 25,650$ 25,650$ 2.000%2018-19 110,000 25,650 135,650 2.000%2019-20 110,000 23,450 133,450 2.000%2020-21 110,000 21,250 131,250 1.900%2021-22 110,000 19,050 129,050 2.500%2022-23 110,000 16,850 126,850 2.500%2023-24 110,000 14,650 124,650 3.000%2024-25 110,000 12,450 122,450 3.000%2025-26 110,000 10,250 120,250 3.500%2026-27 110,000 8,050 118,050 3.500%2027-28 110,000 5,850 115,850 4.000%2028-29 150,000 3,375 153,375 4.000%

1,250,000$ 186,525$ 1,436,525$

Mt Pleasant Street 481,718$ Parking Ramp 62,000 Street Resurfacing, Reconstruction, Rehabilition Program 501,477 Residential Street Improvements 52,000 Ambulance replacement 140,000 Debt service cash 57,805

1,295,000$

TIF Revenue Bonds 2006 Series

General Obligation Refunding Bonds


General Obligation Refunding BondsSeries 2016A

Dated: June 1, 2016Original value: $1,295,000

232


2017-18 330,000$ 52,800$ 382,800$ 4.000%2018-19 345,000 46,200 391,200 4.000%2019-20 395,000 35,850 430,850 4.000%2020-21 390,000 24,000 414,000 4.000%2021-22 410,000 12,300 422,300 4.000%

1,870,000$ 171,150$ 2,041,150$

2007 GO Bond - OriginalStreet Maintenance Program 1,939,000$ Downtown Street Light Replacement 742,000 Trails 200,000 Police Cameras 100,000 Streets Equipment 80,000


3,350,000$


2017-18 365,000$ 340,652$ 705,652$ 2.00%2018-19 235,000 289,625 524,625 2.00%2019-20 360,000 282,575 642,575 2.00%2020-21 365,000 271,774 636,774 2.00%2021-22 365,000 260,825 625,825 2.00%2022-23 370,000 249,875 619,875 2.00%2023-24 770,000 238,775 1,008,775 2.00%2024-25 790,000 215,675 1,005,675 2.00%2025-26 800,000 191,975 991,975 2.00%2026-27 815,000 167,975 982,975 2.00%2027-28 700,000 143,525 843,525 2.00%2028-29 600,000 122,525 722,525 2.00%2029-30 625,000 104,525 729,525 2030-31 645,000 84,213 729,213 2031-32 665,000 63,250 728,250 2032-33 685,000 39,975 724,975 2033-34 130,000 16,000 146,000 2034-35 135,000 10,800 145,800 2035-36 135,000 5,400 140,400

9,555,000$ 3,099,939$ 12,654,939$

Flood Protection Improvements paid with Sales Tax Increm 5,006,508$ Police Department Project 2,200,000Street TIF Projects - Division St, Agency RISE & E of Hwy 2,566,000

9,772,508Issuance costs, premium net (217,508)

9,555,000$


General Obligation Refunding Bonds2016B Series

Dated: June 1, 2016Original Value: $ 2,180,000

Future General Obligation Bond

233

TRUST AND AGENCY FUND

The Trust and Agency Fund accounts for monies donated to the City to be expended for specific purposes.

234



Revenues 255,772 489,987 425,000 425,000 528,550

Transfers In - 25,625 - - -

Total Available 725,946$ 981,248$ 1,003,369$ 1,003,369$ 1,106,919$

Expenditures 260,310 306,389 425,000 425,000 428,550

Transfer Out - 96,490 - - 100,000


INCREASE(DECREASE) IN FUND BALANCE (4,538)$ 112,733$ -$ -$ -$

TRUST AND AGENCY FUNDS


235


USE OF MONEY & PROPERTYInterest on Investments 1,231$ -$ -$ -$ -$

MISCELLANEOUSMiscellaneous-Donations 254,541 375,000 425,000 425,000 528,550

TOTAL TRUST & AGENCY FUND 255,772$ 375,000$ 425,000$ 425,000$ 528,550$

TRUST & AGENCY FUND


236

TRUST & AGENCY

MISCELLANEOUS TRUST & AGENCY


Personnel Services -$ -$ -$ -$ -$ Contractual Services 67,967 34,400 - - - 0.00%Commodities 174,433 297,100 425,000 425,000 428,550 0.84%Capital Equipment 17,910 3,500 - - - 0.00%

TOTAL 260,310$ 335,000$ 425,000$ 425,000$ 428,550$ 0.84%

FUNDING SOURCES

Miscellaneous/Donations 260,310$ 335,000$ 425,000$ 425,000$ 428,550$ 0.84%


POSITION


FUNCTIONThe Miscellaneous Trust and Agency Account reflects the expenditure of funds received from various trusts. Included are the Witte Trust, Starker Trust, and Gugeler Trust. In addition, on occasion the City receives contributions from miscellaneous sources which are accounted for in the Trust and Agency Fund.

237

CAPITAL PROJECTS FUND

The Capital Projects Fund accounts for all Capital Improvements, most over $50,000 in value. Also included is the acquisition of large items of equipment purchased for general governmental purposes. Capital improvements are items, which have a useful life of greater than one year and are permanent in nature. They include the construction or reconstruction of streets and the acquisition, construction or remodeling of buildings and other facilities.

Funding sources include the sale of long-term debt, local option sales tax, grants, Road Use Tax, as well as a variety of other sources as circumstances dictate.

For more specific information regarding projects in the Capital Improvements Program please refer to the City’s separate Five Year Capital Improvement Program document.

238



Revenues 3,504,912 5,128,428 11,533,374 11,533,374 18,336,763

Transfers In 497,516 3,026,607 929,827 - 1,471,630

Total Available 5,278,160$ 11,055,910$ 16,550,024$ 15,620,197$ 22,505,289$

Expenditures 2,209,920 5,930,133 12,923,201 12,923,301 21,466,087

Transfer Out 167,365 1,038,954 - - 182,294

ENDING BALANCE JUNE 30 2,900,875$ 4,086,823$ 3,626,823$ 2,696,896$ 856,908$

INCREASE(DECREASE) IN FUND BALANCE 1,625,143$ 1,185,948$ (460,000)$ (1,389,927)$ (1,839,988)$



239


INTERGOVERNMENTALFederal Grants 1,002,970$ 2,481,900$ 1,261,709$ 1,261,709$ 1,455,709$ State Grants - - 2,329,500 2,329,500 2,631,000 Local Contributions - - - - 143,758

MISCELLANEOUSDonations - - - - 650,000 Real Estate Sales - 1,333,925 - 15,000 Miscellaneous 273,628 75,408 392,831 392,831 221,397

OTHER FINANCING SOURCESBond Proceeds 2,228,314 1,237,195 7,549,334 7,549,334 13,219,899

TOTAL CAPITAL PROJECTS 3,504,912$ 5,128,428$ 11,533,374$ 11,533,374$ 18,336,763$



240



Personnel Services -$ -$ -$ -$ -$ Contractual Services - - - - - Commodities - - - - - Capital Outlay 2,209,920 5,930,133 12,923,201 12,923,301 21,466,087 66.11%

TOTAL 2,209,920$ 5,930,133$ 12,923,201$ 12,923,301$ 21,466,087$ 66.11%

FUNDING SOURCES

State/Federal Grants 1,002,970$ 2,481,900$ 3,591,209$ 3,591,209$ 4,086,709$ 13.80%Local Contributions - - - - 143,758 100.00%Real Estate Proceeds - 1,333,925 - - 15,000 100.00%Miscellaneous 273,628 75,408 392,831 392,831 871,397 121.82%Bond Proceeds 2,228,314 1,237,195 7,549,334 7,549,334 13,219,899 75.11% TOTAL 3,504,912$ 5,128,428$ 11,533,374$ 11,533,374$ 18,336,763$ 58.99%


POSITION


FUNCTION

This page reflects the total by department, of capital outlays budgeted for in the Capital Projects Fund. Capital Improvements are items having a useful life of greater than one year and which are permanent in nature. They include the construction or reconstruction of streets and acquisition, construction or remodeling of buildings and other facilities. Also is the acquisition of large items of equipment purchased for general governmental purposes.

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EXPENDITURE DETAIL 2017-2018ADOPTED

7204-739 Dankwardt Pool Pump Replacement 25,000 7204-739 Dankwardt Pool Filter Replacement 5,000

Aquatic Sub-Total 30,000

Trail Maintenance7207-735 Parks & Recereational Facilities 5,000

Trail Maintenance Sub-Total 5,000

Parks7213-513 Park Technical Services 25,000 7213-735 Parks & Rec Facilities 750,000 7213-742 Parks - Tractors 46,000 7213-743 Parks - 3/4 ton 4x4 Tommy gate 28,500 7213-735 Wayfinding Signage 25,000 7213-743 Forestry - Truck rebuild 30,000

Parks Sub-Total 904,500

Police Station Renovations7301-715 Buildings 3,500,000

Police Station Renovations Sub-Total 3,500,000

Housing Development7316-513 Legal & Recording 15,000 7316-529 Miscellaneous Technical Services 250,000

Housing Development Sub-total 265,000

Brownfield Assessment7319-511 Consulting/Professional Services 125,000

Brownfield Assessment Sub-Total 125,000

Brownfield Areawide Planning7319-511 Consulting/Professional Services 125,000

Brownfield Areawide Planning Sub-Total 125,000

Parking7331-579 Parking lot - Main & Valley 160,000

Parking Sub-Total 160,000

242


EXPENDITURE DETAIL 2017-2018ADOPTED

Energy Efficiency Improvements7340-627 Minor Equipment - Public Works building 26,300

Energy Efficiency Sub-Total 26,300

Public Safety7403-742 Operating Equipment- Fire: Turnout gear, hose, hydraulic tools 37,760 7403-743 Vehicles - Command 43,000

Public Safety Sub-Total 80,760

Public Works7405-743 Vehicles - Transit Bus 360,000

Public Works Sub-total 360,000

General Government Misc7409-739 Engineering Plotter 5,000 7409-743 Building inspect vehicle 24,000 7409-743 Nuisiance vehicles 26,000

Flood Mitigation Sub-Total 55,000

Flood Mitigation7501-511 Flood Protection Improvements 7,000,000

Flood Mitigation Sub-Total 7,000,000

Total 21,466,087$

243

Capital Improvement Program

City of Burlington, Iowa

PROJECTS & FUNDING SOURCES BY DEPARTMENT

FY 18 FY 22thru

TotalFY 18 FY 19 FY 20 FY 21 FY 22Department Project #

Airport

AIR-17-001 9,505,000445,000 9,060,000Airport: Rehabilitate Runway 18/36General Obligation Bonds 513,750 513,750

Grant-Federal 400,500 8,154,000 8,554,500

Outside Entity 44,500 392,250 436,750

Rehabilitation runway 18/36

AIR-18-001 330,000330,000Airport: Runway 30 ConstructionGrant-Federal 300,000 300,000

Outside Entity 30,000 30,000

Runway 30 Construction

AIR-20-001 550,000550,000Airport: Snow Removal EquipmentGrant-Federal 500,000 500,000


Snow removal equipment

AIR-21-001 330,000330,000Airport: Land AcquisitionGrant-Federal 300,000 300,000


10,715,000775,000 9,060,000 330,000 550,000Airport Total

Buildings/Facilities

RIV-17-001 17,869,7007,000,000 5,669,700 5,200,000Riverfront: Flood Protection ImprovementsGeneral Obligation Bonds 7,000,000 5,669,700 5,200,000 17,869,700

Flood Protection Improvements

17,869,7007,000,000 5,669,700 5,200,000Buildings/Facilities Total

Development Department

D-16-001 100,00020,000 20,000 20,000 20,000 20,000Community Development: Redevelopment ProgramSales Tax 20,000 20,000 20,000 20,000 20,000 100,000

Demolition of buildings; Acquisition and Redevelopment of Abandonded Properties. Local Match for Housing Grants/Programs.

D-16-007 600,000600,000Downtown Façade IIGrant-State 400,000 400,000


Sales Tax 100,000 100,000

Downtown building façade rehabilitation project. The majority of the funding comes from a CDBG grant, while the remainder is paid for by participating property owners.

D-18-001 90,00025,000 65,000Downtown Parking Lot SignageHotel/Motel Tax 25,000 25,000

Sales Tax 65,000 65,000

Parking Lot Signage and Directional Signage

D-18-002 185,000185,000Green Alley ImprovementsGrant-State 100,000 100,000

Sales Tax 85,000 85,000

Green Alley Improvements

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D-18-004 14,0007,000 7,000Historic Tax Credit WorkshopHotel/Motel Tax 7,000 7,000 14,000

Tax Credit Workshop for local property owners to inform and encourage use of Historic Tax Credits for improvements to their properties.

D-18-006 325,000125,000 125,000 75,000Brownfield Assessment ProjectGrant-Federal 125,000 125,000 75,000 325,000

Brownfield Assessment Grant Proejct awarded through EPA

D-18-007 175,000125,000 50,000Brownfield Area-Wide PlanningGrant-Federal 125,000 50,000 175,000

Brownfield Area-Wide Planning Grant Project funded through EPA

D-18-008 26,00026,000Nuisance: 2 VehiclesSales Tax 26,000 26,000

Nuisance: Two vehicles replaced - leases on 2 Toyotas ended

D-18-009 24,00024,000Building Inspections: Used vehicleSales Tax 24,000 24,000

Replace one vehicle for Building Inspections department

D-19-002 25,00025,000National Register Nomination ProjectGrant-State 16,000 16,000

Hotel/Motel Tax 5,000 5,000


1,564,000345,000 867,000 95,000 52,000 205,000Development Department Total

Fire Department

F-16-003 625,000625,000Fire: Pumper/TankerGeneral Obligation Bonds 625,000 625,000

F-16-004 76,06028,060 12,000 12,000 12,000 12,000Fire Equipment: Turnout Gear & HoseSales Tax 28,060 12,000 12,000 12,000 12,000 76,060

2018- 5 sets of turnout gear- $12,000: 7 Nozzles- $5000; 12 Gate valves-$3,360, 7 SCBA bottles- $7700

F-17-001 215,000215,000Fire: AmbulanceOutside Entity 45,000 45,000

Sales Tax 170,000 170,000

Ambulance

F-17-002 15,00015,000Fire: Station UpgradesGeneral Fund 15,000 15,000

2019- The hose tower at Central Fire Station is in very bad shape. The brick interior needs tuckpointing and skim coating. Price is based on quote from a local contractor.

F-18-001 9,7009,700Fire: Heart MonitorsSales Tax 9,700 9,700

Due to receiving an AFG Grant for the bulk of this purchase, we are only needing to buy a back up/ training monitor. 1- Physiocontrol 12-lead monitor- $25,0006 Physiocontrol AEDs and 1 trainer AED- $9700

F-19-001 43,00043,000Fire: Command CarSales Tax 43,000 43,000

Command Car- Project moved up from 2019 to 2018

F-19-002 15,36415,364Fire: Knox Key Secure DevicesSales Tax 15,364 15,364

16 Knox Key Secure Devices- These devices hold our Knox Box keys which are used to access Knox Boxes containing building keys at various locations.

999,12480,760 42,364 852,000 12,000 12,000Fire Department Total

Flint Hills Golf Course

FHGC-16-001 17,5507,150 10,400Flint Hills Golf Course: BatteriesHotel/Motel Tax 7,150 10,400 17,550

Replace batteries for Golf Carts FY20 - 11 batteries @ $750 = $7,150FY22 - 13 batteries @ $800 = $10,400

FHGC-16-002 166,49556,550 54,120 55,825Flint Hills Golf Course: 48-Volt Golf Carts

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Hotel/Motel Tax 56,550 54,120 55,825 166,495

48-volt Golf CartsFY18 - 13 carts, $4,780 each; FY19 - 9 carts, $4,920 each; FY21 - 11 carts, $5,075 each (reduced 4 carts)

FHGC-16-003 120,000120,000Flint Hills Golf Course: Pump HouseHotel/Motel Tax 120,000 120,000

FY18 - Irrigation Pump Station Replacement

FHGC-18-001 22,00022,000Flint Hills Golf Course: Progressive MowerHotel/Motel Tax 22,000 22,000

Progressive 10-foot rough mower pull behind unit.

FHGC-20-001 55,00055,000Flint Hills Golf Course: Fairway MowerHotel/Motel Tax 55,000 55,000

Fairway mower

FHGC-22-001 40,00040,000Flint Hill Golf Course: TractorHotel/Motel Tax 40,000 40,000

John Deere 4520 Tractor

421,045198,550 54,120 62,150 55,825 50,400Flint Hills Golf Course Total

Information Technology

IT-16-001 710,000150,000 140,000 140,000 140,000 140,000IT: Hardware/Software EquipmentSales Tax 150,000 140,000 140,000 140,000 140,000 710,000

Hardware/Software Equipment needs

710,000150,000 140,000 140,000 140,000 140,000Information Technology Total

Parks and Recreation

P&R-16-003 30,00030,000Parks: SidewalksSales Tax 30,000 30,000

Construct and Repair Sidewalks in Parks

P&R-16-005 5,0005,000Pool: Filter ReplacementHotel/Motel Tax 5,000 5,000

Replacement pool filter

P&R-16-008 35,0005,000 5,000 5,000 10,000 10,000Trails: Maintenance FundHotel/Motel Tax 5,000 5,000 5,000 10,000 10,000 35,000

Trail Maintenance Fund

P&R-17-003 60,00028,500 31,500Parks: VehiclesHotel/Motel Tax 28,500 31,500 60,000

FY18 - 3/4 Ton 4x4 with Tommy Gate FY21 - 3/4 Ton 4x4 with Tommy Gate

P&R-17-004 29,50029,500Parks: MowersHotel/Motel Tax 29,500 29,500

FY19-3280-D 4wd Toro Groundmaster Mower

P&R-18-001 292,086292,086Trails: Mason Road Trail/SidewalkGrant-State 233,668 233,668

Sales Tax 58,418 58,418

Mason Road Trail and Sidewalk - North side of Mason road from Edward Stone school at Sequoia Dr to Haskell St

P&R-18-002 350,000350,000Indoor Rec FacilityCapital Project Fund 350,000 350,000

Indoor Rec Facility

P&R-18-003 750,000750,000Parks: Dankwardt Playground ImprovementsOutside Entity 650,000 650,000

Starker Fund 100,000 100,000

Dankwardt Playground improvements

P&R-18-004 46,00046,000Parks: Tractors

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Hotel/Motel Tax 46,000 46,000

FY18- 2520 John Deere Tractor FY19 - 2520 John Deere Tractor

P&R-18-005 25,00025,000Pool: Pump improvementsHotel/Motel Tax 25,000 25,000

Pump Improvements

P&R-18-006 30,00030,000Forestry: Large Bucket Truck RebuildSales Tax 30,000 30,000

2001 International 4300: Aerial Lift Rebuild

P&R-19-002 400,000400,000Trails: Flint River Trail - Phase I North AGrant-Federal 50,000 50,000

Grant-State 275,000 275,000

Sales Tax 75,000 75,000

Work on final phase of Flint River Trail - east side of Bluff Road from Cash Street to Oak Street

P&R-19-003 75,00075,000Forestry: Brush ChipperSales Tax 75,000 75,000

Vermeer AX19 Brush Chipper

P&R-20-001 80,00080,000Parks: Skid SteerHotel/Motel Tax 80,000 80,000

Skid Steer with attachments

P&R-20-004 138,000138,000Trails: West Ave Trail ConnectionGrant-State 103,000 103,000

Sales Tax 35,000 35,000

Trail connection along north side of West Ave, east of Roosevelt

P&R-21-002 225,000225,000Parks: Dankwardt RestroomStarker Fund 225,000 225,000

New Restroom at Dankwardt Park

P&R-21-005 45,00045,000Pool: Diving Board, Guard StandsHotel/Motel Tax 15,000 15,000


Replace Diving Boards and Guard Stands

P&R-21-006 500,000500,000Trails:Flint River Trail - Phase I North BGrant-State 425,000 425,000

Sales Tax 75,000 75,000

Work on final phase of Flint River Trail - east side of Bluff road from Oak Street to Riverside Park ramp

P&R-21-007 50,00050,000Parks: Perkins Park Parking LotHotel/Motel Tax 50,000 50,000

Parking Lot Improvemenbts for Perkins Park

P&R-21-008 35,00035,000Parks: Outfront MowerHotel/Motel Tax 35,000 35,000

3280-D 4wd Toro Groundmaster Mower

P&R-22-001 25,00025,000Parks: Zero Turn MowerHotel/Motel Tax 25,000 25,000

Toro Zero Turn Mower

P&R-22-002 80,00080,000Forestry: Dump TruckHotel/Motel Tax 80,000 80,000

Ford F-650 Dump Truck

P&R-22-003 16,50016,500Parks: UTVHotel/Motel Tax 16,500 16,500

UTV - Utility vehicle for Parks

P&R-22-004 55,00055,000Parks: Crapo Tennis Court ResurfacingHotel/Motel Tax 55,000 55,000

Crapo Park Tennis Court Resurfacing and Restructuring

P&R-22-005 30,00030,000Parks: Park AmenitiesHotel/Motel Tax 30,000 30,000

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Amenity Replacement: Benches, Trash Receptacles, Picnic Tables, Drinking Fountains

P&R-22-006 100,000100,000Pool: Concrete Deck ReplacementHotel/Motel Tax 100,000 100,000

Concrete Deck Replacement around existing pool

3,507,0861,239,500 401,586 85,000 964,500 816,500Parks and Recreation Total

Police Department

POL-16-001 556,397124,000 85,284 127,720 87,842 131,551Police: Vehicles, Equipment, L-3Sales Tax 124,000 85,284 127,720 87,842 131,551 556,397

3 Squad SUVs and equipment

POL-16-002 90,50018,600 16,300 19,100 16,800 19,700Police Equipment-BWV,Tasers, Computers, PBT,RadarsSales Tax 18,600 16,300 19,100 16,800 19,700 90,500

Car Computers, BWV - 6 per year, Tasers - 6 per year, 3 PBT, & 2 Radars

POL-16-005 3,500,0003,500,000Police: New BuildingCapital Project Fund 1,300,000 1,300,000

General Obligation Bonds 2,200,000 2,200,000

Purchase the US Bank building and renovation

POL-17-002 32,00015,000 17,000Police: CID VehicleSales Tax 15,000 17,000 32,000

CID vehicle

POL-18-001 18,00018,000Police: Parking vehicleParking Fund 10,000 10,000

Sales Tax 8,000 8,000

Parking enforcement vehicle

POL-18-002 20,00020,000Police: Animal Control VehicleSales Tax 20,000 20,000

Animal Control Vehicle

POL-18-003 21,84021,840Police: License Plate ReaderSales Tax 21,840 21,840

One mobile License Plate Reader System to outfit one squad car

4,238,7373,682,440 116,584 166,820 121,642 151,251Police Department Total

Public Works Department

BUS-18-001 760,000360,000 105,000 185,000 110,000Bus: ReplacementGrant-Federal 144,000 84,000 88,000 316,000

Sales Tax 216,000 21,000 185,000 22,000 444,000

FY18: Replace 2001 Intern'l - Medium Duty #721 FY18: Replace 2003 Freightliner - Medium Duty #722 FY19: Replace 2001 Ford - Light Duty #723B FY20: Replace 2009 Chevy - Medium Duty #727 FY21: Replace 2009 Ford - Light Duty #726

FWO=18-001 120,000120,000Floodwall Operation- Flatbed TrailersCapital Project Fund 120,000 120,000

6- Flatbed Semi trailers- Used for Phase V floodwall storage/containment.

FWO-18-002 15,00015,000Floodwall Operation-Enclosed TrailerCapital Project Fund 15,000 15,000

The enclosed trailer will house tools and smaller pieces of the flood wall operation that will need to stay in a controlled space.

FWO-18-003 10,00010,000Floodwall Operations- Morton Building UpgradesCapital Project Fund 10,000 10,000

The upgrades to the Morton Building include a new garage door and dirt work along with rock at the south end of the building. These upgrades will allow for the storage of the trailers used to hold the floodwall equipment.

FWO-19-001 70,00070,000Floodwall Operations- TelehandlerSales Tax 70,000 70,000

A telehandler will move and place floodwall materials for operations. A telehandler has a telescopic boom that will allow objects to be moved into places where driving is not accessible.

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PM-17-001 125,00025,000 25,000 25,000 25,000 25,000PM: Annual Street Light LED Replacement ProgramRUT 25,000 25,000 25,000 25,000 25,000 125,000

Annual Street Light LED Replacement Program

PM-17-002 45,00045,000PM: Replacement Service Truck (1Ton)RUT 45,000 45,000

1 Ton, 4 Wheel Drive, Snow Plow, Utility Box & Tommy Lift.

PM-17-003 55,50027,500 28,000PM: 4 Traffic Camera Vehicle Detection SystemRUT 27,500 28,000 55,500

FY18 - Division & Roosevelt; FY19 - Market & Roosevelt

PM-18-002 10,00010,000LED Street Light Upgrade Central StreetRUT 10,000 10,000

LED Street Light Upgrade Central Street - This is a request to update our street lighting (roadway lighting) on Central Street from Osborn Street to Maple Street with energy efficient LED lighting.

PM-18-003 4,8504,850City Hall: Plumbing ReplacementGeneral Fund 4,850 4,850

All of City Halls restrooms need to be updated as far as angle stops, flush valves, faucets and toilets. This CIP is for these items only (labor not factored in).

PM-18-004 75,30021,000 23,500 30,800Battery Back-up Roosevelt Traffic SignalsRUT 21,000 23,500 30,800 75,300

This is a request for emergency battery back-up power for all of our traffic controllers on the Roosevelt (Highway 61 Corridor). This projeact would be split over a 3 year time span, we have 10 controllers that would need this back-up power source.

PM-18-005 39,70039,700PM: VehicleSales Tax 39,700 39,700

Replace Truck #372 -1999 Ford F250 - front line service vehicle. Covers all of our maintenance areas from electrical to construction, hauls all of our ladders (small to our largest).

PW-18-001 26,30026,300PW: Energy Improvements-Public Works BuildingSales Tax 26,300 26,300

Replace Metal Halide Exterior Lighting with LED Fixtures. Install Occupancy Sensors to Control Lighting. Install Timers to Control Bathroom Exhaust Fans. Install CO Sensors to Control Garage Exhaust Fans. Interlock Garage Makeup Air Unit with Exhaust

PW-18-002 150,000150,000Depot: Whiteboxing Former Grier's ResturantSales Tax 150,000 150,000

The Whiteboxing of the former Grier's Restaurant. This project includes new electical service, new gas services, new water service, new sewer service.

PW-19-001 26,30026,300PW: Energy Improvements-Port & Pole BarnSales Tax 26,300 26,300

Replace Incandescent Lamps with LED's. Replace Halogen PAR Lamps with LED's. Retrofit T12 Fixtures with T8 Lamps & Electronic Ballasts. Replace HID Parking Lot Lighting with LED. *Retrofit Shepherd's Hook Walkway Fixtures w/CFL's.

1,532,950664,650 277,800 280,500 285,000 25,000Public Works Department Total

RecPlex

REC-18-001 6,0006,000RecPlex: Vicon SpreaderHotel/Motel Tax 6,000 6,000

Vicon spreader

REC-18-002 18,5009,000 9,500RecPlex: Gator UtilityHotel/Motel Tax 9,000 9,500 18,500

FY18-John Deere Gator Utility; FY19- John Deere Gator Utility

REC-18-003 30,00030,000RecPlex: Shelter HouseHotel/Motel Tax 20,000 20,000


Shelter House

REC-18-004 5,0005,000RecPlex: Easy-Go UTVHotel/Motel Tax 5,000 5,000

Lightweight utility vehicle.

REC-19-001 18,00018,000RecPlex: Playground TurfHotel/Motel Tax 18,000 18,000

Playground turf

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REC-20-001 15,00015,000RecPlex: Playground RoofHotel/Motel Tax 15,000 15,000

Playground roof

REC-21-002 5,0005,000RecPlex: SpayerHotel/Motel Tax 5,000 5,000

Broyhill Spray Unit

REC-22-001 32,00032,000RexPlex Field MowerHotel/Motel Tax 32,000 32,000

RexPlex Toro Groundmaster Field Mower

129,50050,000 27,500 15,000 5,000 32,000RecPlex Total

Solid Waste

SW-16-001 596,990187,355 198,765 210,870Solid Waste: Truck/PackerSolid Waste 187,355 198,765 210,870 596,990

New Truck/Packer with Trade-In

596,990187,355 198,765 210,870Solid Waste Total

Streets/Sewer Department

SEW-16-002 16,885,0002,885,000 3,500,000 3,500,000 3,500,000 3,500,000Sewer Separation: MASL SeparationRevenue Bonds 2,885,000 3,500,000 3,500,000 3,500,000 3,500,000 16,885,000

Current and ongoing sewer separation in the MASL Basins.Will be seeking SRF Clean Water Funding for low interest loans for the sewer separation.

SEW-16-003 1,700,000500,000 300,000 300,000 300,000 300,000Sewer Rehab: Misc sewer rehabSewer Fund 500,000 300,000 300,000 300,000 300,000 1,700,000

These projects cover misc. needs such as manhole rehab/rebuild, trunk sewer rehab/repair, manhole replacements in Hwy 61, etc.

SEW-18-001 400,000400,000Sewer: Master Plan StudySewer Fund 400,000 400,000

Prepare a sewer master plan for the SW area of the city including S & W area of the airport.Project could also include overlapping issues with West Burlington and Ammunition Plant.

STR-*-001 5,900,0000 1,400,000 1,400,000 1,600,000 1,500,000Streets: Resurfacing, Reconstruction, RehabGeneral Obligation Bonds 1,400,000 1,000,000 1,600,000 1,500,000 5,500,000

RUT 0 0 400,000 0 400,000

Yearly roadway improvement, or major rehab. This year's CIP contemplates a blend of projects to include resurfacing, reconstruction, rehab, and maintenance.

STR-*-002 1,050,000350,000 150,000 150,000 200,000 200,000Streets: Misc Street Updgrade ProgramGeneral Obligation Bonds 150,000 150,000 200,000 200,000 700,000

RUT 350,000 350,000

Projects -major street patching areas, bridge appraoches, manhole replacements on Hwy 61. FY18 include Jefferson St $60,000;frontage road near Burlington Notre Dame for $90,000; also need to address washout on Patterson Street.

STR-16-001 196,00035,000 74,000 87,000Street/Sewer: VehiclesRUT 17,500 37,000 43,500 98,000

Sewer Fund 17,500 37,000 43,500 98,000

FY18 - 3/4 Ton Pickup FY20 - 1 Ton 4x4 & 3/4 Ton Pick up FY22 - 3/4 Ton Pickup & 1 Ton Pickup

STR-16-006 2,267,9972,267,997Streets: Agency Street RiseGeneral Obligation Bonds TIF 493,239 493,239

Grant-State 1,631,000 1,631,000


This project is for the reconstruction of Agency Street from West Burlington Avenue to Roosevelt Ave in conjunction with the City of West Burlington utlizing RISE and TSIP Grant Funding.

STR-17-003 1,704,0001,704,000Streets: Mt. Pleasant Street HMA ResurfacingGeneral Obligation Bonds 481,718 481,718

Grant-Federal 1,061,709 1,061,709


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This project is a pavement rehab project to be constructed as an HMA overlay. Project limits are between Highway 61 and Gear Ave. This is a joint project with West Burlington

STR-17-006 250,00050,000 50,000 50,000 50,000 50,000Streets: ADA Ramp Construction - Transition PlanRUT 50,000 50,000 50,000 50,000 50,000 250,000

Yearly funding for installation of new and retrofit of old pedestrian curb ramps for compliance with ADA requirements.

STR-17-007 58,75011,250 11,500 11,750 12,000 12,250Streets: Snow Operating EquipmentRUT 11,250 11,500 11,750 12,000 12,250 58,750

Snow Operating Equipment - Replaces plows and/or spreader units on an annual basis.

STR-17-008 837,070409,070 428,000Seal Coat Street ImprovmentsRUT 409,070 428,000 837,070

Reconstruction of seal coat streets.

STR-18-001 70,00070,000Street: Truck mounted Street FlusherRUT 70,000 70,000

Continuation of program to replace a Truck mounted Street Flusher on a already owned chassis.

STR-18-002 170,000170,000Street: Street SweeperRUT 170,000 170,000

Street sweeper

STR-18-003 4,980,6601,387,460 3,593,200Street/Bridge: Mt Pleasant St. BridgeGeneral Obligation Bonds TIF 887,460 3,093,200 3,980,660

Grant-Federal 500,000 500,000 1,000,000

Major reconstruction of Mt Pleasant Street Bridge.

STR-18-004 2,166,0002,166,000Streets: Agency Street Reconst. - E of Hwy 61General Obligation Bonds TIF 1,666,000 1,666,000

Grant-Federal 500,000 500,000

Reconstruction of Agency Street from ~300' East of Roosevelt to Melrose Ct. including the addition of a turn lane for the length of the project.

STR-18-005 325,000105,000 108,000 112,000Street/Sewer: 2 1/2 Ton Single Axle Dump TruckRUT 52,500 54,000 56,000 162,500

Sewer Fund 52,500 54,000 56,000 162,500

2 - 1/2 Ton Single Axle Dump Truck

STR-18-006 5,0005,000Streets: 36" Color PlotterSales Tax 5,000 5,000

HP Design Jet Multifunction 36" printer for professional-quality enterprise CAD and GIS applications.

STR-18-007 50,00050,000Street: Parking Lot Addition to Main and ValleyCapital Project Fund 50,000 50,000

This project will pave the south end of the Main and Valley Parking lot when the two buildings are removed.

STR-19-003 80,00080,000Street: Road Grader used 10 or 11 footRUT 80,000 80,000

Road Grader used

STR-19-004 95,00095,000Street/Sewer: Backhoe 590RUT 47,500 47,500

Sewer Fund 47,500 47,500

Case 580 Backhoe

STR-20-001 33,00033,000Streets: Salt Dome RoofRUT 33,000 33,000

Replace Salt Dome Roof

STR-20-002 40,00040,000Streets/Sewer: Skid SteerRUT 20,000 20,000

Sewer Fund 20,000 20,000

Skid Steer

STR-20-003 170,000170,000Streets/Sewer: Case 621 LoaderRUT 67,500 67,500

Sewer Fund 67,500 67,500

Case 621 Loader

STR-21-001 21,00021,000Streets: 18" Cold Surface Planer for Skid Steer

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RUT 21,000 21,000

Replace 18" Cold Surface Planer for Skid Steer

STR-21-002 10,00010,000Street/Sew: Asphalt & Concrete Crafco Crack RouterRUT 5,000 5,000

Sewer Fund 5,000 5,000

Replace Asphalt & Concrete Crafco Crack Router

STR-21-003 40,00040,000Streets: Crafco Tar KettleRUT 40,000 40,000

Replace Crafco Tar Kettle

STR-21-004 30,00030,000Streets/Sewer: Pull Behind CompressorRUT 15,000 15,000

Sewer Fund 15,000 15,000

Replace Pull Behind Compressor

STR-21-005 49,00049,000Streets/Sewer: Steel Wheel RollerRUT 24,500 24,500

Sewer Fund 24,500 24,500

Replace Steel Wheel Roller that is used in Street/Sewer Maintenance.

STR-21-006 15,00015,000Streets/Sewer: Pavement Breaker for BackhoeRUT 7,500 7,500

Sewer Fund 7,500 7,500

Replace Pavement Breaker for Backhoe

STR-21-007 34,00034,000Streets/Sewer: Walk Behind Concrete SawRUT 17,000 17,000

Sewer Fund 17,000 17,000

Replace Walk Behind Concrete Saw

STR-21-008 1,084,0931,084,093Streets: Washington Street ImprovementsGrant-Federal 867,275 867,275

RUT 216,818 216,818

Resurfacing of Washington Street from the Central Ave. bridge to Front Street. The project would include additional upgrades to the corridor in the form of pedestrian refuges and relocating stop signs to a more visible location.

40,716,57012,565,777 9,748,700 5,695,750 7,057,093 5,649,250Streets/Sewer Department Total

Waste Water Treatment Plant

WWTP-16-001 182,78533,075 34,730 36,465 38,300 40,215WWTP: Concrete/Roadway RepairsSewer Fund 33,075 34,730 36,465 38,300 40,215 182,785

Concrete repairs to WWTP plant

WWTP-16-004 65,00036,000 29,000WWTP: Roof RepairsSewer Fund 31,000 24,500 55,500

FY19 3 roofs- SOS Lift Station, SIL Lift Station, DAFFY20 3 roofs - MSLS/Aeration Blwr/MCC5

WWTP-16-005 23,90023,900WWTP: Ranger PickupSewer Fund 23,900 23,900

Ranger pickup

WWTP-17-002 475,000475,000WWTP: Air ScrubberRevenue Bonds 475,000 475,000

FY20 - Air Scrubber - Headworks

WWTP-17-003 113,40088,400 25,000WWTP: VehiclesSewer Fund 88,400 25,000 113,400

FY18 - 1 Ton Pickup, Dually, Tommy-lift; FY19 - 2.5 Ton Dump Truck & 1/2 Ton Pickup; FY22- Passenger Car (303)

WWTP-17-005 8,8504,300 4,550WWTP: Electric Golf CartSewer Fund 4,300 4,550 8,850

Reconditioned electric golf cart with charger

WWTP-17-012 60,00060,000WWTP: Emergency Power GeneratorSewer Fund 60,000 60,000

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Emergency Power Generator for duplex lift station

WWTP-18-001 91,00091,000WWTP: Golf Lane StationSewer Fund 91,000 91,000

Replace Golf Lane Station

WWTP-18-002 25,60025,600WWTP: Cooling TowerSewer Fund 25,600 25,600

Cooling tower

WWTP-18-003 110,00045,000 65,000WWTP: Repair/recoat Plant Bldg Dry Vit ExteriorSewer Fund 45,000 65,000 110,000

Repair/recoat plant buildings dry vit exterior

WWTP-18-004 70,00070,000WWTP: Wet Well Staircase/MSLSSewer Fund 70,000 70,000

Replace 2 story steel staircase for entry into egress from wet well of Market Street Lift Station.

WWTP-18-005 60,90030,000 30,900WWTP: Process Wet Well Gates (2&2)Sewer Fund 30,000 30,900 60,900

4 Large slide gates used to allow or prevent wastewater from entering 1 of the 4 process wells. Replacing two (2) gates each year.

WWTP-18-006 40,19013,000 13,390 13,800WWTP: Reconditioning Draft Tube MixersSewer Fund 13,000 13,390 13,800 40,190

Off-site facility inspection, reconditioning and upgrading of each of three (3) Draft Tube Mixers.

WWTP-19-001 25,00025,000WWTP: Digester Cover RepairSewer Fund 25,000 25,000

Digester cover repair

WWTP-21-001 22,50022,500WWTP: Digester BoilersSewer Fund 22,500 22,500

Digester Boilers

WWTP-21-002 91,20091,200WWTP: Tracked skid loader plus trailerSewer Fund 91,200 91,200

Tracked skid loader plus trailer

WWTP-21-003 305,000305,000WWTP: Aerco Natural Gas Boilers (6)Revenue Bonds 305,000 305,000

Aerco Natural Gas boillers (6)

WWTP-21-004 121,80060,000 61,800WWTP: Recoat Final Clarifier Superstructure (x4)Sewer Fund 60,000 61,800 121,800

Four (4) circular wastewater process tanks each have cat walk and center pivot superstructure that needs to be stripped of original epoxy coating and recoated.

1,892,125276,675 256,620 710,265 521,550 127,015Waste Water Treatment Plant Total

GRAND TOTAL 84,892,82727,215,707 12,131,039 22,832,185 9,755,480 12,958,416

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253

Capital Improvement Program

City of Burlington, Iowa

PROJECTS BY FUNDING SOURCE

FY 18 FY 22thru

TotalSource Project # FY 18 FY 19 FY 20 FY 21 FY 22

Capital Project Fund

FWO=18-001 120,000120,000Floodwall Operation- Flatbed Trailers

FWO-18-002 15,00015,000Floodwall Operation-Enclosed Trailer

FWO-18-003 10,00010,000Floodwall Operations- Morton Building Upgrades

P&R-18-002 350,000350,000Indoor Rec Facility

POL-16-005 1,300,0001,300,000Police: New Building

STR-18-007 50,00050,000Street: Parking Lot Addition to Main and Valley

1,845,0001,845,000Capital Project Fund Total

General Fund

F-17-002 15,00015,000Fire: Station Upgrades

PM-18-003 4,8504,850City Hall: Plumbing Replacement

19,8504,850 15,000General Fund Total

General Obligation Bonds

AIR-17-001 513,750513,750Airport: Rehabilitate Runway 18/36

F-16-003 625,000625,000Fire: Pumper/Tanker

POL-16-005 2,200,0002,200,000Police: New Building

RIV-17-001 17,869,7007,000,000 5,669,700 5,200,000Riverfront: Flood Protection Improvements

STR-*-001 5,500,0001,400,000 1,000,000 1,600,000 1,500,000Streets: Resurfacing, Reconstruction, Rehab

STR-*-002 700,000150,000 150,000 200,000 200,000Streets: Misc Street Updgrade Program

STR-17-003 481,718481,718Streets: Mt. Pleasant Street HMA Resurfacing

27,890,1689,681,718 1,550,000 7,958,450 1,800,000 6,900,000General Obligation Bonds Total

General Obligation Bonds TIF

STR-16-006 493,239493,239Streets: Agency Street Rise

STR-18-003 3,980,660887,460 3,093,200Street/Bridge: Mt Pleasant St. Bridge

STR-18-004 1,666,0001,666,000Streets: Agency Street Reconst. - E of Hwy 61

6,139,8993,046,699 3,093,200General Obligation Bonds TIF Total

Grant-Federal

AIR-17-001 8,554,500400,500 8,154,000Airport: Rehabilitate Runway 18/36

AIR-18-001 300,000300,000Airport: Runway 30 Construction

AIR-20-001 500,000500,000Airport: Snow Removal Equipment

AIR-21-001 300,000300,000Airport: Land Acquisition

BUS-18-001 316,000144,000 84,000 88,000Bus: Replacement

D-18-006 325,000125,000 125,000 75,000Brownfield Assessment Project

D-18-007 175,000125,000 50,000Brownfield Area-Wide Planning

P&R-19-002 50,00050,000Trails: Flint River Trail - Phase I North A

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STR-17-003 1,061,7091,061,709Streets: Mt. Pleasant Street HMA Resurfacing

STR-18-003 1,000,000500,000 500,000Street/Bridge: Mt Pleasant St. Bridge

STR-18-004 500,000500,000Streets: Agency Street Reconst. - E of Hwy 61

STR-21-008 867,275867,275Streets: Washington Street Improvements

13,949,4843,156,209 759,000 8,229,000 1,305,275 500,000Grant-Federal Total

Grant-State

D-16-007 400,000400,000Downtown Façade II

D-18-002 100,000100,000Green Alley Improvements

D-19-002 16,00016,000National Register Nomination Project

P&R-18-001 233,668233,668Trails: Mason Road Trail/Sidewalk


P&R-20-004 103,000103,000Trails: West Ave Trail Connection

P&R-21-006 425,000425,000Trails:Flint River Trail - Phase I North B

STR-16-006 1,631,0001,631,000Streets: Agency Street Rise

3,183,6681,631,000 633,668 394,000 525,000Grant-State Total

Hotel/Motel Tax

D-18-001 25,00025,000Downtown Parking Lot Signage

D-18-004 14,0007,000 7,000Historic Tax Credit Workshop


FHGC-16-001 17,5507,150 10,400Flint Hills Golf Course: Batteries

FHGC-16-002 166,49556,550 54,120 55,825Flint Hills Golf Course: 48-Volt Golf Carts

FHGC-16-003 120,000120,000Flint Hills Golf Course: Pump House

FHGC-18-001 22,00022,000Flint Hills Golf Course: Progressive Mower

FHGC-20-001 55,00055,000Flint Hills Golf Course: Fairway Mower

FHGC-22-001 40,00040,000Flint Hill Golf Course: Tractor

P&R-16-005 5,0005,000Pool: Filter Replacement

P&R-16-008 35,0005,000 5,000 5,000 10,000 10,000Trails: Maintenance Fund

P&R-17-003 60,00028,500 31,500Parks: Vehicles

P&R-17-004 29,50029,500Parks: Mowers

P&R-18-004 46,00046,000Parks: Tractors

P&R-18-005 25,00025,000Pool: Pump improvements

P&R-20-001 80,00080,000Parks: Skid Steer

P&R-21-003 00Parks: White Park Playground

P&R-21-005 15,00015,000Pool: Diving Board, Guard Stands

P&R-21-007 50,00050,000Parks: Perkins Park Parking Lot

P&R-21-008 35,00035,000Parks: Outfront Mower

P&R-22-001 25,00025,000Parks: Zero Turn Mower

P&R-22-002 80,00080,000Forestry: Dump Truck

P&R-22-003 16,50016,500Parks: UTV

P&R-22-004 55,00055,000Parks: Crapo Tennis Court Resurfacing

P&R-22-005 30,00030,000Parks: Park Amenities

P&R-22-006 100,000100,000Pool: Concrete Deck Replacement

REC-18-001 6,0006,000RecPlex: Vicon Spreader

REC-18-002 18,5009,000 9,500RecPlex: Gator Utility

REC-18-003 20,00020,000RecPlex: Shelter House

REC-18-004 5,0005,000RecPlex: Easy-Go UTV

REC-19-001 18,00018,000RecPlex: Playground Turf

REC-20-001 15,00015,000RecPlex: Playground Roof

REC-21-002 5,0005,000RecPlex: Spayer

REC-22-001 32,00032,000RexPlex Field Mower

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1,271,545373,050 123,120 162,150 214,325 398,900Hotel/Motel Tax Total

Outside Entity

AIR-17-001 436,75044,500 392,250Airport: Rehabilitate Runway 18/36

AIR-18-001 30,00030,000Airport: Runway 30 Construction

AIR-20-001 50,00050,000Airport: Snow Removal Equipment

AIR-21-001 30,00030,000Airport: Land Acquisition



F-17-001 45,00045,000Fire: Ambulance

P&R-18-003 650,000650,000Parks: Dankwardt Playground Improvements

P&R-21-005 30,00030,000Pool: Diving Board, Guard Stands

REC-18-003 10,00010,000RecPlex: Shelter House

STR-16-006 143,758143,758Streets: Agency Street Rise

STR-17-003 160,573160,573Streets: Mt. Pleasant Street HMA Resurfacing

1,690,0811,038,831 100,000 437,250 64,000 50,000Outside Entity Total

Parking Fund

POL-18-001 10,00010,000Police: Parking vehicle

10,00010,000Parking Fund Total

Revenue Bonds

SEW-16-002 16,885,0002,885,000 3,500,000 3,500,000 3,500,000 3,500,000Sewer Separation: MASL Separation

WWTP-17-002 475,000475,000WWTP: Air Scrubber

WWTP-21-003 305,000305,000WWTP: Aerco Natural Gas Boilers (6)

17,665,0002,885,000 3,500,000 3,975,000 3,805,000 3,500,000Revenue Bonds Total

RUT

PM-17-001 125,00025,000 25,000 25,000 25,000 25,000PM: Annual Street Light LED Replacement Program

PM-17-002 45,00045,000PM: Replacement Service Truck (1Ton)

PM-17-003 55,50027,500 28,000PM: 4 Traffic Camera Vehicle Detection System

PM-18-002 10,00010,000LED Street Light Upgrade Central Street

PM-18-004 75,30021,000 23,500 30,800Battery Back-up Roosevelt Traffic Signals

STR-*-001 400,0000 0 400,000 0Streets: Resurfacing, Reconstruction, Rehab

STR-*-002 350,000350,000Streets: Misc Street Updgrade Program

STR-16-001 98,00017,500 37,000 43,500Street/Sewer: Vehicles

STR-17-006 250,00050,000 50,000 50,000 50,000 50,000Streets: ADA Ramp Construction - Transition Plan

STR-17-007 58,75011,250 11,500 11,750 12,000 12,250Streets: Snow Operating Equipment

STR-17-008 837,070409,070 428,000Seal Coat Street Improvments

STR-18-001 70,00070,000Street: Truck mounted Street Flusher

STR-18-002 170,000170,000Street: Street Sweeper

STR-18-005 162,50052,500 54,000 56,000Street/Sewer: 2 1/2 Ton Single Axle Dump Truck

STR-19-003 80,00080,000Street: Road Grader used 10 or 11 foot

STR-19-004 47,50047,500Street/Sewer: Backhoe 590

STR-20-001 33,00033,000Streets: Salt Dome Roof

STR-20-002 20,00020,000Streets/Sewer: Skid Steer

STR-20-003 67,50067,500Streets/Sewer: Case 621 Loader

STR-21-001 21,00021,000Streets: 18" Cold Surface Planer for Skid Steer

STR-21-002 5,0005,000Street/Sew: Asphalt & Concrete Crafco Crack Router

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STR-21-003 40,00040,000Streets: Crafco Tar Kettle

STR-21-004 15,00015,000Streets/Sewer: Pull Behind Compressor

STR-21-005 24,50024,500Streets/Sewer: Steel Wheel Roller

STR-21-006 7,5007,500Streets/Sewer: Pavement Breaker for Backhoe

STR-21-007 17,00017,000Streets/Sewer: Walk Behind Concrete Saw

STR-21-008 216,818216,818Streets: Washington Street Improvements

3,301,9381,258,820 780,500 642,050 489,818 130,750RUT Total

Sales Tax

BUS-18-001 444,000216,000 21,000 185,000 22,000Bus: Replacement

D-16-001 100,00020,000 20,000 20,000 20,000 20,000Community Development: Redevelopment Program


D-18-001 65,00065,000Downtown Parking Lot Signage

D-18-002 85,00085,000Green Alley Improvements

D-18-008 26,00026,000Nuisance: 2 Vehicles

D-18-009 24,00024,000Building Inspections: Used vehicle

F-16-004 76,06028,060 12,000 12,000 12,000 12,000Fire Equipment: Turnout Gear & Hose

F-17-001 170,000170,000Fire: Ambulance

F-18-001 9,7009,700Fire: Heart Monitors

F-19-001 43,00043,000Fire: Command Car

F-19-002 15,36415,364Fire: Knox Key Secure Devices

FWO-19-001 70,00070,000Floodwall Operations- Telehandler

IT-16-001 710,000150,000 140,000 140,000 140,000 140,000IT: Hardware/Software Equipment

P&R-16-003 30,00030,000Parks: Sidewalks

P&R-18-001 58,41858,418Trails: Mason Road Trail/Sidewalk

P&R-18-006 30,00030,000Forestry: Large Bucket Truck Rebuild


P&R-19-003 75,00075,000Forestry: Brush Chipper

P&R-20-004 35,00035,000Trails: West Ave Trail Connection

P&R-21-006 75,00075,000Trails:Flint River Trail - Phase I North B

PM-18-005 39,70039,700PM: Vehicle

POL-16-001 615,680124,000 118,700 121,074 124,706 127,200Police: Vehicles, Equipment, L-3

POL-16-002 65,79718,600 15,662 14,035 17,500Police Equipment-BWV,Tasers, Computers, PBT,Radars

POL-17-002 32,00015,000 17,000Police: CID Vehicle

POL-18-001 8,0008,000Police: Parking vehicle

POL-18-002 20,00020,000Police: Animal Control Vehicle

POL-18-003 21,84021,840Police: License Plate Reader

PW-18-001 26,30026,300PW: Energy Improvements-Public Works Building

PW-18-002 150,000150,000Depot: Whiteboxing Former Grier's Resturant

PW-19-001 26,30026,300PW: Energy Improvements-Port & Pole Barn

STR-18-006 5,0005,000Streets: 36" Color Plotter

3,327,159750,500 752,444 721,809 643,206 459,200Sales Tax Total

Sewer Fund

SEW-16-003 1,700,000500,000 300,000 300,000 300,000 300,000Sewer Rehab: Misc sewer rehab

SEW-18-001 400,000400,000Sewer: Master Plan Study

STR-16-001 98,00017,500 37,000 43,500Street/Sewer: Vehicles

STR-18-005 162,50052,500 54,000 56,000Street/Sewer: 2 1/2 Ton Single Axle Dump Truck

STR-19-004 47,50047,500Street/Sewer: Backhoe 590

STR-20-002 20,00020,000Streets/Sewer: Skid Steer

STR-20-003 67,50067,500Streets/Sewer: Case 621 Loader

STR-21-002 5,0005,000Street/Sew: Asphalt & Concrete Crafco Crack Router

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STR-21-004 15,00015,000Streets/Sewer: Pull Behind Compressor

STR-21-005 24,50024,500Streets/Sewer: Steel Wheel Roller

STR-21-006 7,5007,500Streets/Sewer: Pavement Breaker for Backhoe

STR-21-007 17,00017,000Streets/Sewer: Walk Behind Concrete Saw

WWTP-16-001 182,78533,075 34,730 36,465 38,300 40,215WWTP: Concrete/Roadway Repairs

WWTP-16-004 55,50031,000 24,500WWTP: Roof Repairs

WWTP-16-005 23,90023,900WWTP: Ranger Pickup

WWTP-17-003 113,40088,400 25,000WWTP: Vehicles

WWTP-17-005 8,8504,300 4,550WWTP: Electric Golf Cart

WWTP-17-012 60,00060,000WWTP: Emergency Power Generator

WWTP-18-001 91,00091,000WWTP: Golf Lane Station

WWTP-18-002 25,60025,600WWTP: Cooling Tower

WWTP-18-003 110,00045,000 65,000WWTP: Repair/recoat Plant Bldg Dry Vit Exterior

WWTP-18-004 70,00070,000WWTP: Wet Well Staircase/MSLS

WWTP-18-005 60,90030,000 30,900WWTP: Process Wet Well Gates (2&2)

WWTP-18-006 40,19013,000 13,390 13,800WWTP: Reconditioning Draft Tube Mixers

WWTP-19-001 25,00025,000WWTP: Digester Cover Repair

WWTP-21-001 22,50022,500WWTP: Digester Boilers

WWTP-21-002 91,20091,200WWTP: Tracked skid loader plus trailer

WWTP-21-004 121,80060,000 61,800WWTP: Recoat Final Clarifier Superstructure (x4)

3,667,1251,246,675 653,120 655,265 641,550 470,515Sewer Fund Total

Solid Waste

SW-16-001 596,990187,355 198,765 210,870Solid Waste: Truck/Packer

596,990187,355 198,765 210,870Solid Waste Total

Starker Fund

P&R-18-003 100,000100,000Parks: Dankwardt Playground Improvements

P&R-21-002 225,000225,000Parks: Dankwardt Restroom

325,000100,000 225,000Starker Fund Total

84,882,90727,215,707 12,158,817 22,780,974 9,793,044 12,934,365GRAND TOTAL

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ENTERPRISE FUNDS

The Parking Fund for the City of Burlington accounts for all parking operations of the City provided within the central business district. Parking includes both on street and off street. Off street includes both metered and free lots, as well as spaces leased on a long-term basis. On street includes metered, as well as non-metered, but time limited areas.

PARKING FUND

259


BEGINNING BALANCE JULY 1 (155,210)$ (68,350)$ 7,590$ 7,590$ 10,281$

Revenues 97,360 95,618 77,570 78,100 85,400 Transfers In 60,000 60,000 - - 8,000 Total Funding Sources 157,360 155,618 77,570 78,100 93,400

Total Available 2,150 87,268 85,160 85,690 103,681


ENDING BALANCE JUNE 30 (68,350)$ 7,590$ 9,525$ 10,281$ 7,796$


PARKING FUND


260


CHARGES FOR SERVICESOn Street Meters 15$ 25$ -$ -$ -$ Offstreet Meters 3,299 2,444 3,570 2,100 2,400 Lot Rental 58,223 53,372 52,000 51,000 51,000

TOTAL CHARGES FOR SERVICES 61,537 55,841 55,570 53,100 53,400

FINES 35,447 34,035 22,000 25,000 32,000

MISCELLANEOUS 376 5,742 - - -

TOTAL PARKING FUND 97,360$ 95,618$ 77,570$ 78,100$ 85,400$

PARKING FUND


261

PARKING

PARKING ENFORCEMENT

5001-5100-5101


Personnel Services 27,305$ 28,907$ 30,000$ 29,900$ 32,850$ 9.50%Contractual Services 10,691 10,286 12,500 12,374 10,150 -18.80%Commodities 732 706 1,450 1,450 900 -37.93%Capital Outlay - - - - 18,000 100.00%

TOTAL 38,728$ 39,899$ 43,950$ 43,724$ 61,900$ 40.84%

FUNDING SOURCES

Parking Revenues 38,728$ 39,899$ 43,950$ 43,724$ 61,900$ 40.84%


POSITION

Parking Enforcement Attendant 0.73 0.73 0.73 0.73 0.73

FUNCTIONThe Parking Enforcement activity reflects the enforcement of the City's parking laws. This would include overtime parking in metered places, honor box parking lots, and abandoned vehicles on City streets.

262

PARKING ENFORCEMENT

5001-5100-5101

EXPENDITURE DETAIL2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

412 Part Time Wages 23,225$ 24,289$ 25,000$ 25,000$ 27,500$ 435 Clothing and Uniforms 229 143 350 300 350 441 FICA 1,777 1,858 1,950 1,900 2,100 442 IPERS 2,074 2,169 2,250 2,250 2,500 454 Worker's Compensation - 448 450 450 400


521 Printing and Binding 841 928 1,100 1,100 1,100 529 Miscellaneous Technical Services 470 1,933 800 800 800 542 Telephone/Communication Chgs 150 - 200 200 200 551 Liability 2,990 2,026 2,400 2,127 2,250 552 Property 981 1,759 1,700 1,847 1,950 571 Vehicles and Equipment Repair - 411 1,000 1,000 500 575 Vehicle Maintenance Charges 4,270 783 3,000 3,000 1,000 591 Sales and Other Taxes - 1,966 2,000 2,000 2,000 593 Postage and Shipping 603 425 300 300 350 594 Refunds 386 55 - - -


611 General Office Supplies 48 - 100 100 100 651 Gasoline 684 706 1,350 1,350 800

Commodities Sub-Total 732 706 1,450 1,450 900

743 Vehicles - - - - 18,000

Capital Oulay Sub-Total - - - - 18,000

Total 38,728$ 39,899$ 43,950$ 43,724$ 61,900$

263

PARKING

PARKING MAINTENANCE

5001-5100-5102


Personnel Services 1,443$ 933$ 1,945$ 1,945$ 1,945$ 0.00%Contractual Services 29,653 37,357 29,140 29,140 31,440 7.89%Commodities 673 1,489 600 600 600 0.00%Capital Outlay - - - - -

TOTAL 31,769$ 39,779$ 31,685$ 31,685$ 33,985$ 7.26%

FUNDING SOURCES

Parking Revenues 31,769$ 39,779$ 31,685$ 31,685$ 33,985$ 7.26%


POSITIONCourier 0.1 0.1 0.1 0.1 0.1

FUNCTIONThe Parking Maintenance activity reflects the maintenance of the City's parking meters, as well as, the maintenance and lighting of the City's 13 downtown parking lots. The activity also includes the collection of coins from parking meters and honor boxes located in certain lots.

264

PARKING MAINTENANCE

5001-5100-5102


412 Part Time Wages 800$ 800$ 1,750$ 1,750$ 1,750$ 441 FICA 61 61 80 80 80 442 IPERS 72 72 80 80 80 454 Worker's Compensation 510 - 35 35 35

Personnel Services Sub-Total 1,443 933 1,945 1,945 1,945

542 Telephone/Communication Chgs 138 22 140 140 140 543 Light and power 9,588 9,938 10,000 10,000 10,300 573 Buildings & Building Equipment - 400 - - - 574 Property Maintenance Charges 19,927 23,790 17,000 17,000 19,000 575 Vehicle Maintenance Charges - 3,147 2,000 2,000 2,000 594 Refunds - 60 - - -


622 Chemical/Scientif Supplies 57 188 100 100 100 624 Janitorial/Sanitation Supplies - 140 - - - 627 Minor Equipment 11 109 200 200 200 632 Small Equipment Repair Supplies - 490 - - - 639 Other Maintenance Materials 605 562 300 300 300

Commodities Sub-Total 673 1,489 600 600 600

Total 31,769$ 39,779$ 31,685$ 31,685$ 33,985$

265

ENTERPRISE FUNDS

GOLF COURSE FUND

Flint Hills Municipal is one of the nicest golf courses in southeast Iowa. The par 71, 6,246 yard course with watered fairways and cart paths throughout the entire course is located just north of Burlington. The golf course has a newer 50-golf cart fleet. The course is open from March to early December.

266


BEGINNING BALANCE JULY 1 (497,648)$ (346,423)$ (127,467)$ (127,467)$ 19,238$

Revenues 475,456 487,025 496,500 496,500 504,500 Transfers In 175,000 266,725 175,830 175,830 198,550 Total Funding Sources 650,456 753,750 672,330 672,330 703,050

Total Available 152,808$ 407,327$ 544,863$ 544,863$ 722,288$


ENDING BALANCE JUNE 30 (346,423)$ (127,467)$ 23,548$ 19,238$ 12,853$


FLINT HILLS GOLF COURSE


267


CHARGES FOR SERVICESSeason Passes 65,124$ 55,197$ 67,500$ 67,500$ 65,000$ Green Fees 129,131 139,230 136,000 136,000 138,000 Simulator Fees - 2,258 - - - Concessions 89,730 102,097 98,000 98,000 103,000 Cart & Rental 148,341 150,540 155,000 155,000 158,000 Pro Shop Sales 42,896 37,084 40,000 40,000 40,500

TOTAL CHARGES FOR SERVICES 475,222$ 486,406$ 496,500$ 496,500$ 504,500$

MISCELLANEOUSGift Certificates (1,651) (792) - - - Miscellaneous 1,885 1,411 - - -

TOTAL FLINT HILLS GOLF COURSE FUND 475,456$ 487,025$ 496,500$ 496,500$ 504,500$

FLINT HILLS GOLF COURSE FUND


268


5002-5200-5201


Personnel Services 234,924$ 248,699$ 252,635$ 252,860$ 261,310$ 3.43%Contractual Services 80,614 76,323 91,400 91,985 91,725 0.36%Commodities 150,462 157,050 151,450 154,950 157,850 4.23%Capital Outlay 33,231 52,722 25,830 25,830 198,550 668.68%

TOTAL 499,231$ 534,794$ 521,315$ 525,625$ 709,435$ 36.09%

FUNDING SOURCES

Golf Course Revenues 499,231$ 534,794$ 521,315$ 525,625$ 709,435$ 36.09%


POSITION

Recreation/Golf Manager 0.5 0.5 0.5 0.5 0.5Golf Grounds Superintendent 1 1 1 1 1Sales Person 1.52 1.52 1.52 1.52 1.52Foreman 0.73 0.73 0.73 0.73 0.73Golf Course Grounds Labor 2.39 2.39 2.39 2.39 2.39

Recreation/Golf Manager 6.14 6.14 6.14 6.14 6.14

FUNCTION

The Flint Hills Municipal Golf Course Fund is an enterprise fund of the City accounting for the operation of the City owned course. Flint Hills, located north of the City, is an eighteen hole course open to the public from March to December each year, weather permitting. The course, originally established in the 1940's was acquired by the City in 1975.

269


5002-5200-5201/5202

Expenditures


Golf Course411 Full Time Wages 32,650$ 33,529$ 34,000$ 34,800$ 36,500$ 413 Temporary Wages 34,848 42,454 39,500 39,500 43,000 421 Full Time Overtime 388 389 - - - 432 Longevity 225 225 225 275 275 435 Clothing and Uniforms - 235 250 250 250 441 FICA 5,192 5,840 5,625 5,625 6,100 442 IPERS 4,647 4,497 5,125 5,125 5,250 451 Health/Cafeteria Insurance 8,447 8,801 9,700 9,450 9,900 452 Life Insurance 14 15 - 15 15 454 Worker's Compensation 1,563 1,525 1,650 1,650 1,290 455 Unemployment Insurance 3,376 3,331 5,000 5,000 5,000


511 Consulting/Professional Services 4,833 5,559 5,750 5,750 5,750 514 Computer Related Services 698 1,009 1,100 1,100 1,100 519 Other Professional Service 994 2,506 2,500 2,500 2,500 529 Miscellaneous Technical Services 3,601 2,088 5,000 5,000 5,000 533 Vehicles and Large Equipment 8,200 3,724 7,000 7,000 6,000 541 Advertising and Legal Publication 300 1,012 500 500 500 542 Telephone/Communication Chgs 2,160 2,610 2,500 2,700 2,750 543 Light and power 9,518 10,853 13,500 13,500 13,500 544 Water and Sewer 638 506 900 900 900 551 Liability 6,700 4,739 4,800 4,975 5,225 552 Property 1,467 2,630 2,500 2,760 2,900 561 Travel and Conference Expenses - - 500 500 500 563 Dues and Memberships 310 670 900 900 900 567 Training and Education - 19 - - - 571 Vehicles and Equipment Repair 727 - 1,000 1,000 500 572 Small Equipment Repair 195 15 200 200 200 573 Buildings & Building Equipment 476 1,000 1,000 1,000 1,000 574 Property Maintenance Charges 1,191 2,374 750 1,500 1,500 575 Vehicle Maintenance Charges 289 - 500 500 - 591 Sales and Other Taxes 12,344 12,993 12,500 12,500 13,000 593 Postage and Shipping 184 113 200 200 200 594 Refunds 1,125 - - - - 599 Miscellaneous - 360 200 400 200


611 General Office Supplies 69 538 500 500 500 614 Minor Office Euqipment 180 - - - - 622 Chemical/Scientif Supplies 3,427 - - - - 623 Medical Supplies - - 50 50 50 624 Janitorial/Sanitation Supplies 74 945 400 600 500 627 Minor Equipment 665 901 700 900 700

270


5002-5200-5201/5202

Expenditures


631 Building Repair Supplies 959 2,323 1,500 1,500 1,500 632 Small Equipment Repair Supplies 197 606 500 500 500 633 Vechicles & Equipment Rep Sup 60 - 750 750 250 651 Gasoline 486 - 250 250 250 652 Diesel Fuel 433 - - - - 653 Heating Fuel 2,471 1,726 200 1,800 2,000 661 Concessions 47,064 51,130 45,000 48,000 47,000 662 Merchandise 31,634 31,188 32,000 32,000 32,000


735 Parks & Recreational Facilities 6,858 - - - - 742 Operating Equipment 1,026 52,722 - - -

Capital Oulay Sub-Total 7,884 52,722 - - -

Golf Course Operations Sub-Total 242,903 297,700 246,725 253,925 256,955

Golf Course Maintenance411 Full Time Wages 62,172 63,804 64,730 64,840 66,200 413 Temporary Wages 46,263 42,628 49,000 49,000 49,000 421 Full Time Overtime 494 286 - - - 432 Longevity 550 550 550 550 550 435 Clothing and Uniforms 358 230 250 250 250 441 FICA 8,204 8,054 8,750 8,750 8,900 442 IPERS 8,609 8,911 8,850 8,850 9,100 451 Health/Cafeteria Insurance 16,895 17,603 19,400 18,900 19,700 452 Life Insurance 29 29 30 30 30 455 Unemployment Insurance - 5,763 - - -


519 Other Professional Service 585 297 - - - 529 Miscellaneous Technical Services 1,194 1,201 1,500 1,500 1,500 533 Vehicles and Large Equipment 14,312 14,312 16,500 16,500 16,500 544 Water and Sewer 99 - 250 250 250 552 Property 22 - - - - 561 Travel and Conference Expenses 661 - 650 650 650 563 Dues and Memberships 214 291 650 650 650 567 Training and Education 70 70 300 300 300 571 Vehicles and Equipment Repair 7,507 3,572 5,000 5,000 5,000 572 Small Equipment Repair - - 750 750 750 573 Buildings & Building Equipment - 1,800 1,000 1,000 1,000 574 Property Maintenance Charges - - 500 - 500 575 Vehicle Maintenance Charges - - 500 - 500


271


5002-5200-5201/5202

Expenditures


611 General Office Supplies 48 - - - - 621 Agricultural Supplies 5,128 5,011 8,000 8,000 8,000 622 Chemical/Scientif Supplies 35,052 41,053 35,000 35,000 38,000 624 Janitorial/Sanitation Supplies - 46 200 200 200 627 Minor Equipment 2,294 1,880 4,500 4,500 4,500 628 Safety Equipment 289 829 400 400 400 631 Building Repair Supplies 1,928 4,106 4,500 4,500 4,500 632 Small Equipment Repair Supplies 172 262 1,000 1,000 1,000 633 Vechicles & Equipment Rep Sup 6,029 5,201 3,500 3,500 4,500 651 Gasoline 5,007 4,166 5,000 4,500 5,000 652 Diesel Fuel 6,456 4,766 7,000 6,000 6,000 655 Oils and Lubricants 340 373 500 500 500


735 Parks & Recreational Facilities - - - - 120,000 742 Operating Equipment 25,347 - 25,830 25,830 78,550

Capital Oulay Sub-Total 25,347 - 25,830 25,830 198,550

Golf Maintenance Sub-Total 256,328 237,094 274,590 271,700 452,480

Total 499,231$ 534,794$ 521,315$ 525,625$ 709,435$

272

ENTERPRISE FUNDS

SOLID WASTE MANAGEMENT

The Solid Waste Management Fund accounts for expenses associated with the collection and disposal of solid waste from residential customers within the city limits of Burlington. Expenses also include amounts paid to the Regional Solid Waste Commission for recycling services. Revenues to fund the operation come from the flat monthly fee paid by all residential, as well as the sale of trash collection tags. This budget reflects an increase of $.25 in the monthly fee from $13.75 to $14.00 per month. Under the bag and tag program each resident is allowed one untagged container per week. Each additional container requires a tag, which can be purchased from a variety of retailers throughout the community. The City sells these tags for $1.95 and allows the retailer to establish their own price.

The City provides curbside pickup of solid waste on a weekly basis, while the Solid Waste Commission collects recyclables every other week. In addition, the City provides once a year, spring, pickup of larger items such as old appliances, furniture, etc. Property owners may contract with private haulers for yard waste disposal or haul yard waste to the landfill free of charge.

273



Revenues 1,741,357 1,801,432 1,821,430 1,827,000 1,855,000 Transfers In - - - - - Total Funding Sources 1,741,357 1,801,432 1,821,430 1,827,000 1,855,000

Total Available 1,807,056$ 2,105,810$ 2,180,145$ 2,185,715$ 2,396,994$

Expenditures 1,330,398 1,551,759 1,626,615 1,425,635 1,684,285 Transfer Out 172,280 195,336 217,529 218,086 227,674 Total Expenditures 1,502,678 1,747,095 1,844,144 1,643,721 1,911,959


INCREASE(DECREASE) IN FUND BALANCE 238,679$ 54,337$ (22,714)$ 183,279$ (56,959)$



274


CHARGES FOR SERVICESRefuse Collection Fees 1,532,405$ 1,575,544$ 1,599,830$ 1,605,000$ 1,634,000$ Dumpster Permits 1,147 1,065 1,500 1,000 1,000 Trash Tags 207,773 222,573 220,000 221,000 220,000


MISELLANEOUSScrap Sales 20 - - - - Refunds 12 777 - - - Reimbursement of Expense - 1,473 - - - Miscellaneous - - 100 - -

TOTAL MISCELLANEOUS 32$ 2,250$ 100$ -$ -$

TOTAL SOLID WASTE FUND 1,741,357$ 1,801,432$ 1,821,430$ 1,827,000$ 1,855,000$

SOLID WASTE MANAGEMENT FUND


275


5003-5301


Personnel Services 445,345$ 473,263$ 501,710$ 505,010$ 525,030$ 4.65%Contractual Services 842,097 874,429 885,150 884,275 923,800 4.37%Commodities 42,956 27,923 52,400 36,350 48,100 -8.21%Capital Outlay - 176,144 187,355 - 187,355 0.00%

TOTAL 1,330,398$ 1,551,759$ 1,626,615$ 1,425,635$ 1,684,285$ 3.55%

FUNDING SOURCES

Service Charges 1,330,398$ 1,551,759$ 1,626,515$ 1,425,635$ 1,684,285$ 3.55%Miscellaneous - - 100 - - -100.00%

TOTAL 1,330,398$ 1,551,759$ 1,626,615$ 1,425,635$ 1,684,285$ 3.55%


POSITION

Solid Waste Lead Person 1 1 1 1 1Refuse Driver I 2 1 1 1 1Refuse Driver II 3 4 4 4 4Refuse Carrier 0.73 0.73 0.73 0.73 0.73

6.73 6.73 6.73 6.73 6.73

FUNCTIONThe Solid Waste Management Fund is an enterprise fund of the City. Solid Waste encompasses the collection and disposal of solid waste from residential properties within the City, as well as payment made to the Regional Solid Waste Commission for the curbside pickup of recyclables. Solid waste is picked up from approximately 9,650 households on a weekly basis and transported to the landfill operated by the Solid Waste Commission.

276



411 Full Time Wages 261,171$ 276,110$ 282,200$ 290,900$ 300,800$ 412 Part Time Wages 26,583 24,944 29,500 29,500 32,400 413 Temporary Wages 1,012 647 1,800 1,800 1,800 421 Full Time Overtime 474 252 650 500 650 423 Holiday Overtime 4,152 3,883 4,500 4,500 4,500 432 Longevity 2,150 2,150 2,200 2,250 2,100 435 Clothing and Uniforms 2,443 2,531 3,500 3,000 3,500 441 FICA 22,406 23,390 24,400 25,200 26,100 442 IPERS 24,769 27,452 28,700 29,100 30,300 445 Deferred Comp - Other 16,250 14,657 - - - 451 Health/Cafeteria Insurance 64,799 78,014 105,000 99,000 105,700 452 Life Insurance 168 172 200 200 160 454 Worker's Compensation 18,968 19,061 19,060 19,060 17,020


512 Health Care & Medical Services - - - 150 - 519 Other Professional Service 30,911 28,793 28,500 28,500 30,000 521 Printing and Binding 9,101 2,540 9,000 2,500 8,200 523 Towing and Storage 1,600 2,675 - 1,500 1,500 524 Sanitation and Landfill Services 669,556 692,492 708,300 706,000 731,300 529 Miscellaneous Technical Services 37,539 47,169 42,700 44,000 47,900 541 Advertising and Legal Publication 2,727 3,548 3,600 3,600 3,300 542 Telephone/Communication Chgs 991 364 1,200 1,200 1,000 551 Liability 22,385 15,167 18,000 18,000 18,900 552 Property 5,849 10,488 9,800 9,800 10,300 567 Training and Education - 39 - - - 571 Vehicles and Equipment Repair 14,368 17,972 13,000 18,000 20,000 572 Small Equipment Repair 16 - 1,500 1,000 1,500 574 Property Maintenance Charges 81 110 - 100 100 575 Vehicle Maintenance Charges 43,376 49,486 45,800 45,800 45,800 581 Local contributions 975 1,062 1,100 1,150 1,200 591 Sales and Other Taxes 435 447 450 475 550 593 Postage and Shipping 2,187 2,077 2,200 2,500 2,250


611 General Office Supplies 52 - 100 100 50 614 Minor Office Euqipment - - 100 - 50 622 Chemical/Scientif Supplies 1,596 898 2,000 1,800 1,900 624 Janitorial/Sanitation Supplies - - 300 - 200 627 Minor Equipment 140 59 200 200 200 628 Safety Equipment 1,369 188 1,400 1,400 1,400 631 Building Repair Supplies - - - 50 - 632 Small Equipment Repair Supplies 68 48 200 200 200 633 Vechicles & Equipment Rep Sup 6,030 2,960 9,000 6,500 7,000 651 Gasoline 175 187 300 300 300 652 Diesel Fuel 33,458 22,181 37,000 24,000 35,000

277



675 Miscellaneous 68 1,402 1,800 1,800 1,800


743 Vehicles - 176,144 187,355 - 187,355

Capital Oulay Sub-Total - 176,144 187,355 - 187,355

911 Debt Service Transers - 19,176 35,386 35,386 42,174 912 Administrative Transfers 172,280 176,160 182,143 182,700 185,500

Transfers Out Sub-Total 172,280 195,336 217,529 218,086 227,674

Total 1,502,678$ 1,747,095$ 1,844,144$ 1,643,721$ 1,911,959$

278

ENTERPRISE FUND

SEWER FUND

The Sewer Fund for the City of Burlington accounts for maintenance and operation of the City’s sanitary sewer system. Activities include operation of the Wastewater Treatment Facility, as well as maintenance of the City’s sanitary sewer collection system. Budgeted revenues reflect a 3% increase in the sewer charges to be effective July 1, 2017 due to increased operating costs and anticipation of future debt service requirements to comply with the EPA sewer separation requirements.

279



Revenues 6,996,843 7,587,243 7,555,277 7,071,257 10,113,090 Transfers In - 923,916 - 800,000 500,000 Total Funding Sources 6,996,843 8,511,159 7,555,277 7,871,257 10,613,090

Total Available 14,640,391$ 16,585,788$ 15,334,322$ 15,650,302$ 17,592,677$

Expenditures 5,433,770 6,731,803 7,487,410 6,691,120 9,046,525 Transfer Out 1,131,992 2,074,940 1,179,595 1,979,595 1,739,707 Total Expenditures 6,565,762 8,806,743 8,667,005 8,670,715 10,786,232


INCREASE(DECREASE) IN FUND BALANCE 431,081$ (295,584)$ (1,111,728)$ (799,458)$ (173,142)$

SEWER FUND


280


CHARGES FOR SERVICESUser Fees 5,763,839$ 6,138,883$ 6,114,850$ 6,300,000$ 6,450,000$ Liquid Waste Hauling Fees 151,033 74,981 10,000 40,000 25,000 Laboratory Fees 23,467 23,483 20,000 20,000 20,000 Stormwater Fees 521,430 552,476 552,080 565,000 580,000


Wastewater Discharge Fee -$ 6,325$ -$ -$ -$

MISCELLANEOUSEquipment & Vehicle Sales 1,250 - - - - Miscellaneous/Fed Grant 66,522 64,297 56,847 61,257 58,090 Miscellaneous/Refunds 1,307 1,575 - - -

USE OF MONEY & PROPERTYInterest 61,867 78,223 61,000 85,000 95,000

OTHER FINANCING SOURCESProceeds from Bond Sale 406,128 647,000 740,500 - 2,885,000

TOTAL SEWER FUND 6,996,843$ 7,587,243$ 7,555,277$ 7,071,257$ 10,113,090$

SEWER FUND


281

SEWER

WASTEWATER TREATMENT ADMINISTRATION

5004-5400-5401


Personnel Services 174,786$ 188,275$ 188,620$ 186,050$ 192,290$ 1.95%Contractual Services 82,403 102,115 93,810 102,210 104,190 11.06%Commodities 228 399 100 500 100 0.00%Capital Outlay - - - - -

TOTAL 257,417$ 290,789$ 282,530$ 288,760$ 296,580$ 4.97%

FUNDING SOURCES

Sewer Fees 257,417$ 290,789$ 282,530$ 288,760$ 296,580$ 4.97%


POSITION

Wastewater Treatment Facility 1 1 1 1 1 Superintendent Office Coordinator 1 1 1 1 1

2 2 2 2 2

FUNCTIONThe Wastewater Treatment Administration is responsible for the operation and maintenance of the City's Wastewater Treatment Facility. In addition, the administrator is responsible for the Solid Waste function.

282

WASTEWATER TREATMENT ADMINISTRATION

5004-5400-5401


411 Full Time Wages 121,357$ 129,910$ 127,000$ 126,700$ 130,000$ 432 Longevity 1,500 1,638 1,000 950 950 441 FICA 9,273 9,953 9,800 10,030 10,100 442 IPERS 10,971 11,098 11,550 11,800 11,700 445 Deferred Comp - Other 7,441 9,121 - - - 451 Health/Cafeteria Insurance 23,974 26,281 39,000 36,300 39,300 452 Life Insurance 57 61 60 60 60 454 Worker's Compensation 213 213 210 210 180


513 Legal and Recording Services 908 - - - - 519 Other Professional Service 97 226 - - - 529 Miscellaneous Technical Services 74,989 94,254 85,000 92,000 94,700 542 Telephone/Communication Chgs 1,219 1,019 1,300 1,300 1,300 561 Travel and Conference Expenses 8 - 300 300 250 563 Dues and Memberships 196 - 110 110 40 567 Training and Education 155 270 500 500 400 581 Local contributions 4,831 6,346 6,600 8,000 7,500


611 General Office Supplies 228 399 - 400 100 613 Periodicals and Publications - - 100 100 -

Commodities Sub-Total 228 399 100 500 100

911 Debt Service Transers 500,858 496,517 498,117 498,117 516,897 912 Administrative Transfers - - - 700,000 500,000 913 Expense Transfers 631,134 654,507 681,478 681,478 722,810

Transfers Out Sub-Total 1,131,992 1,151,024 1,179,595 1,879,595 1,739,707

Total 1,389,409$ 1,441,813$ 1,462,125$ 2,168,355$ 2,036,287$

283

SEWER

WASTEWATER TREATMENT OPERATION

5004-5400-5402


Personnel Services 1,117,468$ 1,160,102$ 1,285,150$ 1,219,150$ 1,295,950$ 0.84%Contractual Services 602,978 599,514 791,975 789,725 1,159,800 46.44%Commodities 336,328 394,957 398,200 401,200 392,950 -1.32%Capital Outlay 65,830 351 118,100 152,600 185,600 57.15%

TOTAL 2,122,604$ 2,154,924$ 2,593,425$ 2,562,675$ 3,034,300$ 17.00%

FUNDING SOURCES

Sewer Fees 2,122,604$ 2,154,924$ 2,593,425$ 2,562,675$ 3,034,300$ 17.00%


POSITION

Maintenance Foreman 1 1 1 1 1Electrician 1 1 1 1 2Laboratory Super/Pretreatment 1 1 1 1 1Laboratory Technician 1.73 1.73 1.73 1.73 1.73WWTF Operator 6 6 6 6 6Maintenance Mechanic 2 2 2 2 2Maint & Operation Mechanic 3 3 3 3 2Temporary WWTF Laborer 0.16 0.27 0.27 0.27 0.27

15.89 16 16 16 16

FUNCTIONThis account reflects the maintenance and operation of the City's Wastewater Treatment Facility. The facility, completed in 1982, provides secondary treatment of wastewater collected by the City's combined storm and sanitary sewer system.

284


5004-5400-5402


411 Full Time Wages 669,939$ 696,773$ 760,900$ 719,500$ 788,100$ 412 Part Time Wages 29,989 30,545 40,000 40,000 33,000 413 Temporary Wages 1,916 2,227 5,000 5,000 5,000 414 On Call Time 1,396 2,067 1,500 2,500 2,000 421 Full Time Overtime 25,467 26,210 25,000 27,000 27,000 423 Holiday Overtime 12,552 10,727 10,000 11,000 11,000 432 Longevity 7,150 7,450 7,600 7,800 7,950 435 Clothing and Uniforms 5,755 6,576 7,000 7,000 6,600 441 FICA 56,332 58,472 65,000 62,800 66,800 442 IPERS 66,794 69,301 76,500 75,000 77,500 445 Deferred Comp - Other 18,617 17,722 - - - 451 Health/Cafeteria Insurance 197,705 208,485 263,000 237,900 250,500 452 Life Insurance 396 397 450 450 400 454 Worker's Compensation 23,460 23,150 23,200 23,200 20,100


511 Consulting/Professional Services 17,770 17,092 59,000 45,000 40,000 514 Computer Related Services 1,571 1,817 1,900 1,900 1,900 519 Other Professional Service 300 23,897 25,600 25,600 430,500 522 Laundry and Cleaning Services 3,203 - - - - 524 Sanitation and Landfill Services 17,172 11,652 16,575 16,575 14,100 529 Miscellaneous Technical Services 20,232 17,075 10,000 13,000 13,500 531 Land/Buildings 33,792 34,355 35,500 35,500 35,500 533 Vehicles and Large Equipment - - 200 400 200 542 Telephone/Communication Chgs 748 88 850 400 300 543 Light and power 248,619 270,884 260,000 275,000 270,200 544 Water and Sewer 9,182 11,459 11,200 11,200 12,200 551 Liability 47,705 32,323 38,250 38,250 40,200 552 Property 24,568 44,121 41,000 41,000 43,000 561 Travel and Conference Expenses 1,900 713 2,500 3,500 2,500 563 Dues and Memberships 4,553 664 6,100 6,100 1,950 567 Training and Education 2,823 679 3,000 3,000 3,000 571 Vehicles and Equipment Repair 1,636 2,683 4,000 3,500 3,000 572 Small Equipment Repair 2,563 2,563 4,000 4,000 4,000 573 Buildings & Building Equipment 456 8,856 22,500 22,500 51,000 574 Property Maintenance Charges 642 1,082 2,000 2,000 2,000 575 Vehicle Maintenance Charges 20,736 12,338 21,500 15,000 18,500 579 Other Infrastructure Repairs 69,469 22,325 136,900 136,900 75,000 591 Sales and Other Taxes 72,243 80,632 88,000 88,000 96,000 593 Postage and Shipping 1,095 941 1,200 1,200 1,200 599 Miscellaneous - 1,275 200 200 50

Contractual Services Sub-Total 602,978 599,514 791,975 789,725 1,159,800

285


5004-5400-5402


611 General Office Supplies 244 477 500 500 500 613 Periodicals and Publications - - 200 200 50 614 Minor Office Euqipment - - 200 200 2,500 621 Agricultural Supplies 57 89 300 300 300 622 Chemical/Scientif Supplies 88,061 100,806 87,500 87,500 87,500 623 Medical Supplies - - 200 200 100 624 Janitorial/Sanitation Supplies 2,626 1,989 4,500 4,500 4,000 627 Minor Equipment 12,342 20,496 15,800 15,800 11,000 628 Safety Equipment 3,893 1,681 6,000 6,000 4,500 631 Building Repair Supplies 10,932 18,436 13,000 13,000 14,000 632 Small Equipment Repair Supplies 2,800 6,753 4,500 4,500 4,000 633 Vechicles & Equipment Rep Sup 2,590 8,231 5,200 8,000 5,200 637 Street Maintenance Materials 933 2,313 2,000 2,000 2,000 639 Other Maintenance Materials 145,882 193,519 177,000 177,000 185,000 651 Gasoline 5,390 3,108 6,500 8,000 7,500 652 Diesel Fuel 5,111 4,565 6,500 5,200 6,500 653 Heating Fuel 53,120 29,378 65,000 65,000 55,000 655 Oils and Lubricants 2,347 3,116 3,300 3,300 3,300


732 Sewers 21,860 351 - - - 739 Other - - - - 100,000 742 Operating Equipment - - 63,600 27,600 85,600 743 Vehicles 43,970 - 54,500 125,000 -

Capital Oulay Sub-Total 65,830 351 118,100 152,600 185,600

Total 2,122,604$ 2,154,924$ 2,593,425$ 2,562,675$ 3,034,300$

286

SEWER

SANITARY SEWER MAINTENANCE

5004-5400-5411


Personnel Services 568,399$ 586,538$ 610,400$ 610,610$ 645,750$ 5.79%Contractual Services 66,803 46,480 50,425 56,875 53,475 6.05%Commodities 36,801 38,254 63,350 58,000 62,050 -2.05%Capital Outlay 111,513 26,195 408,500 308,500 70,000 -82.86%

TOTAL 783,516$ 697,467$ 1,132,675$ 1,033,985$ 831,275$ -26.61%

FUNDING SOURCES

Sewer Fees 783,516$ 697,467$ 1,132,675$ 1,033,985$ 831,275$ -26.61%


POSITION

Street/Sewer Maintenance Leadperson 1 1 1 1 1Street/Sewer Maintenance Worker II 5 6 6 6 6Street/Sewer Laborer I 0.73 0.73 0.73 0.73 0.73Street/Sewer Temporary 0 0 0 0 0.6

6.73 7.73 7.73 7.73 8.33

FUNCTIONThe Sanitary Sewer Maintenance Department is responsible for maintenance of the City's sewer system.

287


5004-5400-5411


411 Full Time Wages 330,762$ 340,727$ 344,000$ 351,150$ 361,200$ 412 Part Time Wages 25,383 25,684 28,000 27,000 28,700 413 Temporary Wages 76 176 200 200 15,200 414 On Call Time 5,713 5,291 6,000 5,500 6,000 421 Full Time Overtime 9,190 7,464 8,000 8,000 8,000 423 Holiday Overtime 687 278 900 700 900 432 Longevity 3,850 4,300 4,000 4,300 3,650 435 Clothing and Uniforms 2,708 2,752 3,500 3,000 3,500 441 FICA 28,600 29,278 29,600 30,860 32,500 442 IPERS 33,546 34,256 35,200 36,250 36,200 445 Deferred Comp - Other 10,268 8,125 - - - 451 Health/Cafeteria Insurance 103,866 114,748 137,000 129,650 137,400 452 Life Insurance 194 203 200 200 200 454 Worker's Compensation 13,556 13,256 13,800 13,800 12,300


511 Consulting/Professional Services 1,500 1,500 4,200 4,200 4,200 514 Computer Related Services 1,800 1,800 1,800 1,800 1,800 519 Other Professional Service 270 712 - 150 300 529 Miscellaneous Technical Services 9,933 20,368 5,100 6,000 5,100 531 Land/Buildings 601 619 1,600 1,600 1,600 542 Telephone/Communication Chgs 1,028 684 1,000 1,000 1,000 543 Light and power 428 460 - 300 450 561 Travel and Conference Expenses 55 195 1,200 1,200 1,200 563 Dues and Memberships 299 397 325 325 325 567 Training and Education 57 39 800 800 800 571 Vehicles and Equipment Repair 7,704 491 7,100 13,000 9,000 572 Small Equipment Repair 358 368 2,000 1,000 2,000 574 Property Maintenance Charges 20,782 1,560 4,100 4,100 4,500 575 Vehicle Maintenance Charges 21,810 17,081 21,000 21,000 21,000 593 Postage and Shipping 178 206 200 400 200


611 General Office Supplies 103 155 350 350 350 614 Minor Office Euqipment 453 276 - - 200 622 Chemical/Scientif Supplies - - 750 750 750 627 Minor Equipment 5,366 3,435 17,150 17,150 17,000 628 Safety Equipment 210 836 750 750 750 632 Small Equipment Repair Supplies - 87 - - - 633 Vechicles & Equipment Rep Sup 2,335 5,558 5,500 5,500 5,500 638 Sewer Maintenance Materials 17,191 17,591 22,000 22,000 25,000 651 Gasoline 4,153 3,931 7,150 4,500 5,000 652 Diesel Fuel 6,990 6,385 9,700 7,000 7,500


288


5004-5400-5411


732 Sewers - - 100,000 - - 742 Operating Equipment 100,032 - 292,500 292,500 - 743 Vehicles 11,481 26,195 16,000 16,000 70,000


Total 783,516$ 697,467$ 1,132,675$ 1,033,985$ 831,275$

289

SEWER

WASTEWATER TREATMENT FACILITY

5004-5400-5451


Personnel Services -$ -$ -$ -$ -$ 0.00%Contractual Services 183,660 22,543 - - - 0.00%Commodities - - - - - 0.00%Capital Outlay 74,413 203,053 500,000 - - -100.00%

TOTAL 258,073$ 225,596$ 500,000$ -$ -$ -100.00%

FUNDING SOURCES

Sewer Fees 258,073$ 225,596$ 500,000$ -$ -$ -100.00%


POSITION


FUNCTIONWastewater Treatment Facility is a capital project within the Sewer Fund.

290

WASTEWATER TREATMENT FACILITY

5004-5400-5450


511 Consulting/Professional Services 183,660$ 22,543$ -$ -$ -$


713 Easement715 Buildings 64,475 25,560 - - - 732 Sewers 9,938 177,493 500,000 - -

Capital Outlay Sub-Total 74,413 203,053 500,000 - -

Total 258,073$ 225,596$ 500,000$ -$ -$

291

SEWER

CASCADE SEWER SEPERATION

5004-5400-5451


Personnel Services -$ -$ -$ -$ -$ 0.00%Contractual Services 86,130 103,086 - - - 0.00%Commodities - - - - - 0.00%Capital Outlay 72,411 745,816 602,000 602,000 - -100.00%

TOTAL 158,541$ 848,902$ 602,000$ 602,000$ -$ -100.00%

FUNDING SOURCES

Sewer Fees 158,541$ 848,902$ 602,000$ 602,000$ -$ -100.00%


POSITION


FUNCTIONCascade Sewer Seperation is a capital project within the Sewer Fund.

292

CASCADE SEWER SEPERATION

5004-5400-5451


511 Consulting/Professional Services 86,130$ 103,086$ -$ -$ -$


731 Streets 8,190 - - 732 Sewers 64,221 745,816 602,000 602,000 -

Capital Outlay Sub-Total 72,411 745,816 602,000 602,000 -

913 Expense Transfers - 923,916 - 100,000 -

Transfer Out Sub-Total - 923,916 - 100,000 -

Total 158,541$ 1,772,818$ 602,000$ 702,000$ -$

293

SEWER

MARKET, ANGULAR, SOUTH AND LOCUST

5004-5400-5452


Personnel Services -$ -$ -$ -$ -$ 0.00%Contractual Services 280,844 133,673 - - 2,500,000 100.00%Commodities - - - - - 0.00%Capital Outlay - 576,704 175,000 - 385,000 120.00%

TOTAL 280,844$ 710,377$ 175,000$ -$ 2,885,000$ 1548.57%

FUNDING SOURCES

Sewer Fees 280,844$ 710,377$ 175,000$ -$ 2,885,000$ 1548.57%


POSITION


FUNCTIONMarket, Angular, South and Locust Sewer Seperation is a capital project within the Sewer Fund.

294

MARKET, ANGULAR, SOUTH AND LOCUST

5004-5400-5452


511 Consulting/Professional Services 280,844$ 133,673$ -$ -$ -$ 579 Other Infrastructure Repairs - - - - 2,500,000

Contractual Services Sub-Total 280,844 133,673 - - 2,500,000

732 Sewers - 576,704 175,000 - 385,000

Capital Outlay Sub-Total - 576,704 175,000 - 385,000

Total 280,844$ 710,377$ 175,000$ -$ 2,885,000$

295

SEWER

SEWER UPGRADES

5004-5400-5453


Personnel Services -$ -$ -$ -$ -$ 0.00%Contractual Services 34,643 32,624 344,500 311,000 60,000 -82.58%Commodities - - - - - 0.00%Capital Outlay 80,167 277,753 221,000 389,000 440,000 99.10%

TOTAL 114,810$ 310,377$ 565,500$ 700,000$ 500,000$ -11.58%

FUNDING SOURCES

Sewer Fees 114,810$ 310,377$ 565,500$ 700,000$ 500,000$ -11.58%


POSITION


FUNCTIONSewer upgrades is a capital project within the Sewer Fund.

296

SEWER UPGRADES

5004-5400-5453


511 Consulting/Professional Services 34,643$ 32,624$ 31,000$ 31,000$ 60,000$ 579 Other Infrastructure Repairs - - 313,500 280,000 -


638 Sewer Maintenance Materials - - - - -

Commodities Sub-Total - - - - -

732 Sewers 80,167 277,753 221,000 389,000 440,000


Total 114,810$ 310,377$ 565,500$ 700,000$ 500,000$

297

SEWER

SEWER REVENUE BONDS


Sewer Revenue Bond 2008 263,425$ 263,128$ 256,770$ 256,770$ 257,550$ Sewer Revenue Bond 2010 385,030 382,110 383,600 383,600 378,850 Sewer Revenue Bond 2011 385,185 385,785 386,285 386,285 386,685 Sewer Revenue Refinance 2013 424,325 422,525 421,625 421,625 420,625 Sewer Revenue Bond 2015 - 39,823 38,000 55,420 55,660 Sewer Revenue Bond 2016 - - 150,000 - -

TOTAL 1,457,965$ 1,493,371$ 1,636,280$ 1,503,700$ 1,499,370$

FUNDING SOURCES

Sewer Fees 1,457,965$ 1,493,371$ 1,636,280$ 1,503,700$ 1,499,370$


POSITION


FUNCTIONThe Sewer Revenue Bond account reflects the annual debt service (principal and interest) for all the sewer revenue bonds issued. These bonds were sold to finance repairs, as well as, separation of the combined storm and sanitary sewers in targeted areas of the community.

298

ENTERPRISE FUND

REC PLEX FUND

The Rec Plex Fund accounts for the operation of the Burlington Family Regional Rec Plexopened in the summer of 1999 in Flint Ridge Business Park. The Rec Plex provides softball fields, soccer, sand pit volleyball, batting cages and a tot lot.

The facility will be utilized by softball leagues, soccer leagues, sand pit volleyball leagues, as well as, individuals. In addition, area and regional softball and soccer tournaments will be sponsored by the Rec Plex.

299


BEGINNING BALANCE JULY 1 (595,266)$ (386,989)$ (191,520)$ (191,520)$ 5,515$

Revenues 561,900 497,419 565,000 470,000 525,000 Transfers In 211,133 266,950 221,155 331,155 115,000 Total Funding Sources 773,033 764,369 786,155 801,155 640,000

Total Available 177,767$ 377,380$ 594,635$ 609,635$ 645,515$


ENDING BALANCE JUNE 30 (386,989)$ (191,520)$ (23,395)$ 5,515$ 6,630$

INCREASE(DECREASE) IN FUND BALANCE 208,277$ 195,469$ 168,125$ 197,035$ 1,115$

REC PLEX


300


CHARGES FOR SERVICESRental 33,126$ 34,081$ 55,000$ 36,000$ 35,000$ Entry Fees/Admissions 112,889 100,835 110,000 90,000 105,000 Concessions 282,136 257,230 280,000 250,000 260,000 Donation - - - - 10,000 Miscellaneous 1,546 1,880 - - - Advertising/Sponsorships 47,075 48,150 50,000 49,000 55,000 Program Registration 85,128 55,243 70,000 45,000 60,000

TOTAL RECREATION FUND 561,900$ 497,419$ 565,000$ 470,000$ 525,000$

REC PLEX


301

REC PLEX

5006-5600-5601/2/3


Personnel Services 266,469$ 268,491$ 290,730$ 280,910$ 303,270$ 4.31%Contractual Services 98,052 113,879 118,400 118,310 111,815 -5.56%Commodities 176,953 158,575 177,900 174,400 173,800 -2.30%Capital Outlay 23,282 27,955 31,000 30,500 50,000 61.29%

TOTAL 564,756$ 568,900$ 618,030$ 604,120$ 638,885$ 3.37%

FUNDING SOURCES

Rec Plex Revenues 564,756$ 568,900$ 618,030$ 604,120$ 638,885$ 3.37%


POSITION

Rec Plex General Manager 1 1 1 1 1Rec Plex Maintenance Supervisor 1 1 1 1 1Rec Plex Grounds Maintenance 2.13 2.13 2.13 2.13 2.13Rec Plex Concessions 1.92 1.92 1.92 1.92 1.92

6.05 6.05 6.05 6.05 6.05

FUNCTION

302

REC PLEX

5006-5600-5601/2/3

EXPENDITURE DETAIL


RecPlex Operations411 Full Time Wages 66,917$ 68,712$ 69,600$ 71,300$ 74,000$ 413 Temporary Wages 676 - - - - 432 Longevity 550 550 550 550 550 435 Clothing and Uniforms 200 306 200 200 200 441 FICA 5,128 5,215 5,370 5,370 5,700 442 IPERS 6,025 6,185 6,320 6,320 6,700 451 Health/Cafeteria Insurance 16,895 17,603 19,400 18,900 19,700 452 Life Insurance 29 29 30 30 30 454 Worker's Compensation 1,840 1,812 1,800 1,800 1,610


511 Consulting/Professional Services 1,727 1,693 2,000 2,000 2,000 514 Computer Related Services 175 404 400 400 400 519 Other Professional Service 66 - - - - 521 Printing and Binding 85 385 300 300 500 524 Sanitation and Landfill Services 24 6 50 50 50 529 Miscellaneous Technical Services 11,844 14,319 14,000 14,000 14,500 541 Advertising and Legal Publication 7,981 5,889 7,500 7,500 7,000 542 Telephone/Communication Chgs 6,468 5,531 6,000 6,500 5,800 543 Light and power 27,338 28,510 31,000 30,000 30,000 544 Water and Sewer 9,466 16,452 14,000 14,000 15,000 551 Liability 9,903 6,860 7,200 7,200 7,560 552 Property 2,292 4,110 3,900 4,310 4,530 561 Travel and Conference Expenses 379 102 2,000 2,000 500 563 Dues and Memberships 274 276 300 300 300 567 Training and Education - 78 - - - 574 Property Maintenance Charges 2,078 1,199 2,000 2,000 2,000 575 Vehicle Maintenance Charges 621 413 300 300 400 591 Sales and Other Taxes 5,567 3,617 5,900 5,900 5,500 593 Postage and Shipping 188 261 300 300 300 594 Refunds 133 55 - - 100 599 Miscellaneous 6,789 11,812 8,000 8,000 8,500


611 General Office Supplies 430 262 600 500 500 614 Minor Office Euqipment - - - 100 - 623 Medical Supplies - 165 - - 200 624 Janitorial/Sanitation Supplies 3,037 3,632 3,200 3,200 3,500 627 Minor Equipment 3,505 - - - - 631 Building Repair Supplies 2 - - - - 651 Gasoline 1,399 175 1,500 500 200 652 Diesel Fuel 696 1,325 1,000 1,500 1,300 653 Heating Fuel 1,942 1,436 2,200 2,200 2,000

303

REC PLEX

5006-5600-5601/2/3

EXPENDITURE DETAIL


662 Merchandise 1,990 1,568 2,000 2,000 2,000 672 Sign Materials 2,367 2,577 3,000 3,000 3,000 674 Recreation Supplies 10,985 10,077 11,000 11,000 11,000 675 Miscellaneous 69 39 - 2,000 -


RecPlex Operations Sub-Total 218,080 223,640 232,920 235,530 237,130

RecPlex Maintenance411 Full Time Wages 53,226 54,665 55,450 56,730 59,200 413 Temporary Wages 34,480 37,415 40,800 39,000 45,000 421 Full Time Overtime 384 461 1,000 1,000 1,000 432 Longevity 550 550 550 550 550 435 Clothing and Uniforms - 88 100 100 100 441 FICA 6,348 6,838 7,480 7,480 7,800 442 IPERS 7,448 7,479 7,820 7,820 8,000 451 Health/Cafeteria Insurance 16,895 17,603 19,400 18,900 19,700 452 Life Insurance 29 29 30 30 30 454 Worker's Compensation 2,591 2,581 2,580 2,580 2,200 455 Unemployment Insurance 3,689 3,932 5,000 5,000 5,000


519 Other Professional Service 510 234 350 350 375 524 Sanitation and Landfill Services 1 - - - - 533 Vehicles and Large Equipment 349 347 400 400 400 541 Advertising and Legal Publication - - - 50 - 561 Travel and Conference Expenses - 202 300 300 300 562 Dues/Memberships - - - 50 - 567 Training and Education - 35 200 100 200 571 Vehicles and Equipment Repair - 203 200 200 200 573 Buildings & Building Equipment 1,368 9,932 10,000 10,000 3,500


621 Agricultural Supplies 7,727 6,411 9,000 9,000 7,500 622 Chemical/Scientif Supplies 12,477 11,837 13,500 13,500 13,500 627 Minor Equipment 422 472 3,000 3,000 800 631 Building Repair Supplies 5,188 5,816 5,500 5,500 5,200 632 Small Equipment Repair Supplies 289 159 200 200 200 633 Vechicles & Equipment Rep Sup 2,840 2,408 2,000 2,000 2,500 651 Gasoline 2,200 1,617 2,200 2,200 2,200


304

REC PLEX

5006-5600-5601/2/3

EXPENDITURE DETAIL


715 Buildings - 27,955 18,000 17,500 30,000 742 Operating Equipment 23,282 - 13,000 13,000 20,000

Capital Oulay Sub-Total 23,282 27,955 31,000 30,500 50,000

RecPlex Maintenance Sub-Total 182,293 199,269 218,060 216,540 235,455

RecPlex Concessions413 Temporary Wages 36,500 31,724 40,000 30,000 40,000 435 Clothing and Uniforms 252 - 300 300 300 441 FICA 2,792 2,427 3,000 3,000 3,000 442 IPERS 1,894 1,154 2,800 2,800 2,000 454 Worker's Compensation 1,131 1,133 1,150 1,150 900


519 Other Professional Service 1,188 849 1,000 1,000 1,100 573 Buildings & Building Equipment 1,238 105 800 800 800

Contractual Services Sub-Total 2,426 954 1,800 1,800 1,900

627 Minor Equipment 464 474 500 500 500 631 Building Repair Supplies 2,304 311 1,500 1,500 1,500 661 Concessions 116,479 106,594 115,000 110,000 115,000 674 Recreation Supplies 141 1,220 1,000 1,000 1,200


RecPlex concessions Sub-Total 164,383 145,991 167,050 152,050 166,300

Total 564,756$ 568,900$ 618,030$ 604,120$ 638,885$

305

ENTERPRISE FUND

WATER FUND

The Burlington Municipal Waterworks is an independent municipal corporation, established to provide safe, clean drinking water to the citizens of Burlington. The City Council appoints the Board of Trustees, but exercises no control over the operation. The Waterworks budget is included as a report only.

306



Revenues 3,850,107 3,980,000 4,114,017 4,114,017 5,097,501

Transfers In - - - - -

Total Available 7,170,687$ 7,393,057$ 7,527,074$ 7,632,619$ 8,721,648$

Expenditures 3,757,630 3,980,000 4,008,472 4,008,472 4,989,498

Transfer Out - - - - -


INCREASE(DECREASE) IN FUND BALANCE 92,477$ -$ 105,545$ 105,545$ 108,003$

WATERWORKS


307


CHARGES FOR SERVICESCharges for Services 3,850,107$ 3,980,000$ 4,114,017$ 4,114,017$ 5,097,501$

TOTAL WATERWORKS 3,850,107$ 3,980,000$ 4,114,017$ 4,114,017$ 5,097,501$

WATERWORKS


308

WATERWORKS

5009-5900-5901


Personnel Services -$ -$ -$ -$ -$ Contractual Services 3,757,630 3,980,000 4,008,472 4,008,472 4,989,498 24.47%Commodities - - - - - Capital Outlay - - - - -

TOTAL 3,757,630$ 3,980,000$ 4,008,472$ 4,008,472$ 4,989,498$ 24.47%

FUNDING SOURCES

Water Revenues 3,757,630$ 3,980,000$ 4,008,472$ 4,008,472$ 4,989,498$ 24.47%


POSITION


FUNCTIONThis is a memorandum entry only. The Board of Water Trustees are responsible for the waterworks budget. We are required, however, to include these totals with our budget. The Burlington Municipal Waterworks provides for the purification and distribution of safe drinking water to the community, as well as, to West Burlington, Middletown, Danville, the IAAP, and some rural areas.

309


PROPERTY MAINTENANCE FUND

The Property Maintenance Fund, an Internal Service Fund, was established to provide maintenance services to the various City departments. Services provided include maintenance of street lights, traffic signals, electrical and plumbing repairs, as well as minor construction and remodeling projects. Fees charged to using departments cover the entire cost of the operation including overhead.

310


BEGINNING BALANCE JULY 1 (135,421)$ (75,421)$ -$ -$ -$

Revenues 484,772 494,082 519,126 513,061 531,730 Transfers In 60,000 75,421 - - - Total Funding Sources 544,772 569,503 519,126 513,061 531,730

Total Available 409,351$ 494,082$ 519,126$ 513,061$ 531,730$

Expenditures 480,034 489,202 514,100 508,035 526,480 Transfer Out 4,738 4,880 5,026 5,026 5,250 Total Expenditures 484,772 494,082 519,126 513,061 531,730

ENDING BALANCE JUNE 30 (75,421)$ -$ -$ -$ -$

INCREASE(DECREASE) IN FUND BALANCE 60,000$ 75,421$ -$ -$ -$



311


CHARGES FOR SERVICESProperty Maintenance Charges 484,630$ 494,082$ 519,126$ 513,061$ 531,730$ Scrap Sles 131 - - - - Refunds 11 - - - -

TOTAL PROPERTY MAINTENANCE FUND 484,772$ 494,082$ 519,126$ 513,061$ 531,730$



312

PROPERTY MAINTENANCE


6001-6100-6101


Personnel Services 432,494$ 440,172$ 461,200$ 461,085$ 478,030$ 3.65%Contractual Services 31,654 33,255 33,600 30,200 31,200 -7.14%Commodities 15,886 15,775 19,300 16,750 17,250 -10.62%Capital Outlay - - - - - 0.00%

TOTAL 480,034$ 489,202$ 514,100$ 508,035$ 526,480$ 2.41%

FUNDING SOURCES

Property Maintenance Charges 480,034$ 489,202$ 514,100$ 508,035$ 526,480$ 2.41%

PERSONNEL SCHEDULE2014-2015 2015-2016 2016-2017 2016-2017 2017-2018ACTUAL BUDGET BUDGET ESTIMATED ADOPTED

POSITION

Property Maintenance Manager 1 1 1 1 1Property Maintenance Lead Person 1 1 1 1 1Maintenance Mechanic II 2 2 2 2 2Maintenance Mechanic I 1 1 1 1 1Laborer I 0.73 0.73 0.73 0.73 0.73

5.73 5.73 5.73 5.73 5.73

FUNCTIONProperty Maintenance involves repair and maintenance of all City owned property, some light construction work and related activities. The department maintains all City owned street lights and traffic signals. In addition, the Properties Superintendent oversees the operation of Memorial Auditorium and the City's parking system. Property Maintenance is an internal service fund and thus, is reimbursed for its services by the using department.

313


6001-6100-6101

EXPENDITURE DETAIL


411 Full Time Wages 250,293$ 259,282$ 262,000$ 266,770$ 274,800$ 412 Part Time Wages 24,774 25,019 27,500 26,000 27,200 413 Temporary Wages (638) - - - - 414 On Call Time 2,283 1,540 2,000 2,000 2,000 421 Full Time Overtime 8,752 3,753 10,000 8,000 10,000 423 Holiday Overtime 903 278 - - - 432 Longevity 2,900 2,900 3,000 3,100 3,200 435 Clothing and Uniforms 1,674 1,792 1,500 1,500 1,500 441 FICA 21,690 22,064 23,000 23,470 25,000 442 IPERS 25,800 26,170 27,400 28,000 29,100 451 Health/Cafeteria Insurance 86,223 89,588 97,000 94,450 98,200 452 Life Insurance 143 145 150 145 130 454 Worker's Compensation 7,697 7,641 7,650 7,650 6,900


514 Computer Related Services 524 807 1,000 1,000 1,000 519 Other Professional Service 747 270 400 400 400 523 Towing and Storage 200 - 200 200 200 529 Miscellaneous Technical Services 2,398 692 2,000 2,300 2,000 542 Telephone/Communication Chgs 1,603 1,297 1,750 1,750 1,500 551 Liability 5,212 3,532 4,200 3,700 4,200 552 Property 1,467 2,630 2,450 2,750 2,450 563 Dues and Memberships 299 397 500 500 500 567 Training and Education 150 218 300 300 400 571 Vehicles and Equipment Repair 1,914 9,547 2,000 3,000 2,500 572 Small Equipment Repair 267 574 2,000 1,000 1,750 573 Buildings & Building Equipment 100 - 1,500 1,000 1,500 575 Vehicle Maintenance Charges 16,709 13,075 15,000 12,000 12,500 593 Postage and Shipping 64 216 300 300 300


314


6001-6100-6101

EXPENDITURE DETAIL


611 General Office Supplies 216 274 200 200 200 614 Minor Office Euqipment - 200 200 200 200 624 Janitorial/Sanitation Supplies - 97 1,550 500 1,550 627 Minor Equipment 2,864 2,536 3,000 2,500 3,000 628 Safety Equipment 410 775 400 400 450 632 Small Equipment Repair Supplies 429 326 750 750 850 633 Vechicles & Equipment Rep Sup 1,880 2,856 2,200 2,200 2,000 651 Gasoline 7,502 7,553 8,000 8,000 7,000 652 Diesel 2,585 1,158 3,000 2,000 2,000




Total 484,772$ 494,081$ 519,126$ 513,061$ 531,730$

315


VEHICLE MAINTENANCE FUND

The Vehicle Maintenance Fund, an Internal Service Fund, provides limited vehicle maintenance services to various City departments. Services provided by Vehicle Maintenance include oil changes, repairs and overhauls to large pieces of equipment and vehicles. The Fund also provides fuel for all City vehicles at the centralized fueling station. The Fund recovers its costs of operations through charges for services and fuel charges.

316


BEGINNING BALANCE JULY 1 -$ -$ -$ -$ -$


Total Available 910,070$ 768,226$ 949,966$ 838,836$ 926,180$

Expenditures 887,037 744,502 925,530 814,400 896,180 Transfer Out 23,033 23,724 24,436 24,436 30,000 Total Expenditures 910,070 768,226 949,966 838,836 926,180





317


CHARGES FOR SERVICESVehicle Maintenance Charges 432,139$ 418,342$ 479,966$ 478,836$ 506,180$ Fuel Charges 455,565 329,282 470,000 360,000 420,000 Reimbursement of Expenses 210 300 - - - Refund 22,156 20,302 - - -

TOTAL VEHICLE MAINTENANCE FUND 910,070$ 768,226$ 949,966$ 838,836$ 926,180$



318

VEHICLE MAINTENANCE SERVICE FUND

VEHICLE MAINTENANCE

6002-6200-6201


Personnel Services 245,395$ 251,365$ 266,530$ 263,780$ 277,970$ 4.29%Contractual Services 27,046 13,477 16,650 15,870 17,430 4.68%Commodities 614,596 479,660 642,350 534,750 600,780 -6.47%Capital Outlay - - - - -

TOTAL 887,037$ 744,502$ 925,530$ 814,400$ 896,180$ -3.17%

FUNDING SOURCES

Vehicle Maintenance Charges 887,037$ 744,502$ 925,530$ 814,400$ 896,180$ -3.17%


POSITION

Automotive Mechanic II 2 2 2 2 2Parts & Records Clerk 1 1 1 0 0Vehicle Maintenance Manager 0 0 0 1 1Maintenance Mechanic 0.73 0.73 0.73 0.73 0.73

3.73 3.73 3.73 3.73 3.73

FUNCTIONThe central garage provides the repair and maintenance of all City owned vehicles and equipment. Effective July 1, 1986 this account has been established as an intergovernmental service account, charging the using department for services rendered. The total of this activity is also budgeted in the appropriate user activity accounts.

319

VEHICLE MAINTENANCE

6002-6200-6201

EXPENDITURE DETAIL


411 Full Time Wages 140,216$ 156,098$ 147,100$ 164,500$ 170,100$ 412 Part Time Wages 32,279 29,301 35,000 30,000 32,000 414 On Call Time - 97 - - - 421 Full Time Overtime 178 307 1,000 750 1,000 423 Holiday Overtime - - 500 - 500 431 Certification Pay 220 - 400 400 400 432 Longevity 1,450 779 600 - - 435 Clothing and Uniforms 839 1,303 1,050 1,050 1,300 441 FICA 13,199 13,822 14,150 14,450 15,800 442 IPERS 15,441 15,673 16,600 16,900 18,400 445 Deferred Comp - Other 475 1,174 - - - 451 Health/Cafeteria Insurance 37,127 28,899 46,200 31,800 34,800 452 Life Insurance 85 85 100 100 100 454 Worker's Compensation 3,886 3,827 3,830 3,830 3,570


514 Computer Related Services 12,119 3,255 1,400 3,000 2,500 519 Other Professional Service 461 196 200 200 200 542 Telephone/Communication Chgs 708 121 750 400 750 551 Liability 9,684 6,093 7,800 6,400 6,700 552 Property 1,467 2,162 2,500 2,270 2,380 561 Travel and Conference Expenses - - - 500 - 567 Training and Education 150 500 500 900 1,000 571 Vehicles and Equipment Repair 18 418 750 500 1,000 572 Small Equipment Repair 159 213 300 300 500 574 Property Maintenance Charges 554 184 2,050 1,000 2,000 593 Postage and Shipping 1,726 335 400 400 400


320

VEHICLE MAINTENANCE

6002-6200-6201

EXPENDITURE DETAIL


611 General Office Supplies 80 306 400 400 400 613 Periodicals and Publications - - - 4,400 6,730 614 Minor Office Euqipment - - 100 100 100 627 Minor Equipment 1,154 240 7,000 5,000 8,000 628 Safety Equipment 184 - 150 150 150 632 Small Equipment Repair Supplies - 439 400 400 400 633 Vechicles & Equipment Rep Sup 145,864 147,319 150,000 150,000 150,000 651 Gasoline 215,891 170,087 220,000 190,000 220,000 652 Diesel Fuel 240,787 147,866 250,000 170,000 200,000 655 Oils and Lubricants 10,636 13,403 14,300 14,300 15,000




Total 910,070$ 768,226$ 949,966$ 838,836$ 926,180$

321


INSURANCE RESERVE FUND

The Insurance Reserve Fund accounts for claims filed against, and paid by the City under the City’s self-insured workers compensation program. Under the program claims are administered by ASC through their Bettendorf, Iowa offices. The City pays any claims costs, including attorney fees, and the Fund recovers its costs through premiums charged to the various funds of the City.

322




Total Available 572,551$ 616,167$ 688,864$ 688,864$ 638,864$



INCREASE(DECREASE) IN FUND BALANCE 43,542$ 72,815$ 50,000$ 50,000$ -$

INSURANCE RESERVE


323


MISCELLANEOUSRefunds 44$ -$ -$ -$ -$ Reimbursements 350,000 350,118 350,000 350,000 300,000

TOTAL INSURANCE RESERVE 350,044$ 350,118$ 350,000$ 350,000$ 300,000$

INSURANCE RESERVE


324

INSURANCE RESERVE

SELF-INSURANCE LOSSES

6006-6600-6601


Personnel Services 237,589$ 214,450$ 220,000$ 220,000$ 220,000$ 0.00%Contractual Services 68,913 62,853 80,000 80,000 80,000 0.00%Commodities - - - - - 0.00%Capital Outlay - - - - - 0.00%

TOTAL 306,502$ 277,303$ 300,000$ 300,000$ 300,000$ 0.00%

FUNDING SOURCES

Self-Insurance Charges 306,502$ 277,303$ 300,000$ 300,000$ 300,000$ 0.00%


POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITIY.

FUNCTIONThe Insurance Reserve Fund accounts for claims filed against, and paid by the City under the City’s self-insured workers compensation program. Under the program claims are administered by ASC through their Bettendorf, Iowa offices. The City pays any claims costs, including attorney fees, and the Fund recovers its costs through premiums charged to the various funds of the City.

325

SELF-INSURANCE LOSSES

6006-6600-6601

Expenditures


454 Worker's Compensation 237,589$ 214,450$ 220,000$ 220,000$ 220,000$


511 Consulting/Professional Services 21,400 17,500 30,000 30,000 30,000 529 Miscellaneous Technical Services 47,513 45,353 50,000 50,000 50,000


Total 306,502$ 277,303$ 300,000$ 300,000$ 300,000$

326




Total Available 115,680$ 132,801$ 145,473$ 145,473$ 149,240$



INCREASE(DECREASE) IN FUND BALANCE 4,445$ 7,232$ (721)$ (721)$ -$

SAFETY COORDINATION


327

SAFETY COORDINATION

SAFETY

6003-6300-6301


Personnel Services 95,408$ 102,832$ 112,541$ 112,541$ 115,987$ 3.06%Contractual Services 3,955 3,334 8,420 8,420 8,673 3.00%Commodities 586 1,976 2,270 2,270 2,338 3.00%Capital Outlay - 1,696 - - - 0.00%

TOTAL 99,949$ 109,838$ 123,231$ 123,231$ 126,998$ 3.06%

FUNDING SOURCES

Self-Insurance Charges 99,949$ 109,838$ 123,231$ 123,231$ 126,998$ 3.06%


POSITION Safety Director 1 1 1 1 1Administrative Assistant 0.5 0.5 0.5 0.5 0.5

FUNCTIONThe Safety Coordination Fund accounts for the operations of the safety coordinator. All costs incurred for such activities are charged to funds and other governments on a cost reimbursement basis.

328

SAFETY

6003-6300-6301

Expenditures


411 Full Time Wages 55,974$ 57,511$ 60,842$ 60,842$ 62,667$ 412 Part Time Wages 10,333 14,580 16,494 16,494 16,989 432 Longevity - - 300 300 - 441 FICA 4,966 5,376 5,940 5,940 6,118 442 IPERS 5,523 6,114 6,933 6,933 7,141 451 Health/Cafeteria Insurance 17,332 18,014 20,669 20,669 21,702 452 Life Insurance 29 29 62 62 30 454 Worker's Compensation 1,251 1,208 1,301 1,301 1,340


511 Consulting/Professional Services - - 1,000 1,000 1,030 514 Computer Related Services 524 606 400 400 412 519 Other Professional Service - 113 - - - 521 Printing and Binding 385 376 1,770 1,770 1,823 542 Telephone/Communication Chgs 304 285 700 700 721 561 Travel and Conference Expenses 67 436 700 700 721 563 Dues and Memberships 359 394 700 700 721 567 Training and Education 2,307 1,121 3,000 3,000 3,090 593 Postage and Shipping 9 3 50 50 52 599 Miscellaneous - - 100 100 103


611 General Office Supplies 56 536 500 500 515 613 Periodicals and Publications - 22 - - - 614 Minor Office Euqipment 42 289 300 300 309 627 Minor Equipment 30 - 300 300 309 628 Safety Equipment 458 1,129 1,170 1,170 1,205

Commodities Sub-Total 586 1,976 2,270 2,270 2,338

742 Operating Equipment - 1,696 - -

Capital Outlay Sub-Total - 1,696 - - -

Total 99,949$ 109,838$ 123,231$ 123,231$ 126,998$

329

Electric Power: Alliant/IES Utilities Inc. Natural Gas: Alliant/IES Utilities Telephone: CenturyLink, Mediacom, McLeod U Water: Burlington Municipal Waterworks Sanitary Waste: City of Burlington

COMMUNITY PROFILE

City Overview The City of Burlington, Iowa is located on the Mississippi River in southeastern Iowa approximately 160 miles from Des Moines, 200 miles from Chicago, and 220 miles from St. Louis. Burlington serves as the county seat of Des Moines County and as a regional trade center for much of southeastern Iowa and a portion of west central Illinois. The City is served by U.S. Highway 61 and 34, Burlington Northern Santa Fe Railway, commuter airline service, and an excellent network of paved county roads. Burlington was originally incorporated in 1836 and served as the first territorial capitol of the Territory of Iowa. Today it encompasses an area of 14 square miles with a population of approximately 26,000. Burlington has evolved as a regional trade and medical center as evidenced by the strong growth in retail sales and the medical community in recent years. In addition, Burlington is home to the Burlington Bees a class A affiliate of the Los Angeles Angels of Anaheim, and a full range of art and entertainment offerings such as The Southeast Iowa Symphony Orchestra, Burlington Municipal Band, Civic Music Association, Burlington Steamboat Days, and The Players Workshop. Burlington currently enjoys a favorable economic environment and indications are the trend should continue. Major employers include Case New Holland, industrial wheel type tractors and backhoes; Federal Mogul (Champion Spark Plug), spark plugs; Great River Health Systems; Winegard Corp., reception products; Shearer’s Foods, cookies and crackers; General Electric, electric switchgear; American Ordinance, explosives and ammunition; and Dresser-Rand, steam turbines. Grow Greater Burlington, Inc. (GGBI) is developing, in partnership with the City, the Flint Ridge Business Park. City Government Burlington has operated under the Council/Manager form of government since 1982. Policy making and legislative authority are vested in the five member City Council. The City Council is responsible for, among other things, passing ordinances, adopting the budget, appointing committees, and hiring the City Manager. The City Manager is responsible for carrying out the policies and ordinances of the City Council, as well as overseeing the day to day operation of the City and the appointment of the City’s department heads. City Council members are elected to four year staggered terms, with the Mayor and Mayor Pro Tem being selected by the City Council every two years. Utilities The following utilities operate within the Issuer providing the services indicated:

330

Recreation The City of Burlington operates many parks and recreation areas within the city limits. A recreation complex comprised of softball and soccer fields as well as volleyball sandpit is located on the west side of the City. Other recreational facilities available include: tennis, golf, badminton, archery, swimming, boating, horseshoes, picnicking, fishing and baseball. The City is also the home of the Burlington Bees, a class A affiliate of the Los Angeles Angels of Anaheim. Crapo Park (nationally known for its arboretum) and adjoining Dankwardt Park offer more than 170 acres of outdoors to enjoy. Burlington also enjoys a legitimate theater, the Player’s Workshop and concert music through the Civic Music association and Southeastern Iowa Symphony Orchestra. Education Educational needs of the City are provided by the Burlington Community School District (ninth largest district in the State). Burlington Schools operate a preschool for the handicapped children, five elementary schools, two middle schools, one alternative school, and one senior high school, with total enrollment of approximately 4,500. In addition, an estimated 350 students attend a parochial K-12 School System. The Southeastern Iowa Area Community college campus is located in the Burlington area with an enrollment of approximately 3,500. Other universities and colleges within commuting distance include: Western Illinois University, Macomb, Illinois; the University of Iowa, Iowa City, Iowa; and Iowa Wesleyan College, Mt. Pleasant, Iowa. Medical In addition to its prominence as a commercial center, Burlington serves its trade area as a medical center. The City and its population are served by 105 physicians and 25 dentists. The area’s general hospital, Great River Medical Center located in West Burlington, has a current capacity of approximately 190 beds. In addition, the Great River Medical Center has a separate location, Klein Medical Unit, which has 125 beds providing specialized care for chronic diseases and rehabilitation needs. Various other extended care providers located in Burlington include: Bickford Cottage, 30 units/assisted living; Burlington Care Center, 100 beds; Sunnybrook, 66 units/assisted living; Rose Bush Gardens, 36 units of assisted living and 60 bed nursing home. Transportation The Burlington Northern Santa Fe Railroad serves the City with excellent freight yard capacity. In addition, the City is also served by the east-west route of Amtrak. Commercial trade is enhanced greatly through private docking facilities along the Mississippi Inland Waterway. The Inland Waterway provides direct water transport to Minneapolis, Chicago, Pittsburgh, Detroit, New Orleans, and Houston. Thirteen major common carriers maintain local terminals within the City, supported by approximately 50 contract carriers. Highway service is provided by U.S. Highways 61 and 34 and an excellent network of paved county roads. Bus service is provided by the Continental Trailways Inter-City Lines. The Burlington Urban Service provides intra-city transportation. Air Choice One provides commercial airline service.

331

Population The official U.S. Census figures for the past eighty years are as follows: 2010 POPULATION BY AGE Year POPULATION (DES MOINES COUNTY)

2010 25,663 Under 19 25.6% 2000 26,839 20 - 24 5.1% 1990 27,208 25 - 44 23.4% 1980 29,529 45 - 64 28.4% 1970 32,366 65 - 84 14.7% 1960 32,430 85 + 2.9% 1950 30,613 Median Age 41.5

1940 25,832 Major Employers

Following are the major employers within the City and the current number of people they employ: Approximate Employer Business Employees Great River Medical Center Health Care Over 1,000 American Ordinance Explosives and ammunition 500 - 1,000 Case New Holland Construction equipment 500 - 1,000 Shearer’s Foods Bakery 500 - 1,000 Federal Mogul Ignition Products Champion spark plugs, satellite dishes 500 – 1,000 Great River Entertainment Hotel and casino 500 – 1,000 General Electric Switchgear & power controls 200 - 500 Lamont Limited Wicker furniture 200 - 500 Winegard Company T.V. antennas 200 - 500 U.S. Gypsum Company Wallboard and gypsum products 200 - 500 Hawkeye Concrete Products Concrete products 100 - 200 Siemens Turbines 100 - 200 Big River Resources, LLC Ethanol plant 100 - 200 Borghi International Hydraulic Pipe 100 - 200 COBO International Wiring Harnesses 100 - 200 The Hawk Eye Commercial printing/newspaper 100 - 200 Hope Haven 100 - 200 Industrial Service Corp 100 - 200 Manpower Temporary Services Employment services 100 - 200 The Baking Company Bakery 100 – 200 PCI Concrete products Under 100 Silgan Containers Metal food packaging Under 100 Burlington Northern Santa Fe Inc. Locomotive rebuilding and repair Under 100 C.S.I. Employment Under 100 Diamond Vogel Paint Company Paint Under 100 PPG Industries Glass Under 100 Modern Welding Company Steel tanks, pressure valves Under 100 Precision Resistive Products Under 100 Sterzing Food Company Potato chips Under 100 Flint Cliffs Manufacturing Feeders, Metal Fabrication Under 100 Alfa Gomma America Inc. Rubber Hose Under 100 Source: Iowa Manufacturers Directory; Burlington-West Burlington Chamber of Commerce

332

Employment Statistics The Iowa Workforce reports unemployment unadjusted rates as follows (December 2016)

Governmental Body Percentage Unemployed National Average 4.70% State of Iowa 3.60% Des Moines County 4.10%

Historical Employment Statistics Presented below are the historical unemployment rates for the years indicated for County and the State of Iowa.

Calendar Year

Des Moines County

State of Iowa

2016 2015 2014 2013

4.10% 4.40

4.60 5.30

3.60% 3.40 4.30 4.40

2012 6.40 4.90 2011 6.50 5.20 2010 7.00 5.70 2009 8.50 6.40

Retail Sales Presented below are retail sales statistics for the City of Burlington for the period indicated:

Year Ended 6/30 Taxable Retail Sales Number of Businesses 2016 2015 2014

$339,587,030 335,529,598 309,351,402

722 717 713

2013 300,384,103 738 2012 308,393,605 742 2011 295,246,223 741 2010 290,786,672 758 2009 298,554,100 772 2008 289,150,021 696 2007 282,230,876 686 2006 264,365,555 703

333

Median Family Income Des Moines County had a 2009 median family income of $44,782 compared to $48,044 for the State of Iowa. The following table represents the distribution of family incomes for the County at the time of the 2000 census:

Household Income # of Households % of Households Under $10,000 1405 8.1 10,000 to 14,999 1329 7.7 15,000 to 24,999 2802 16.2 25,000 to 34,999 2587 15.0 35,000 to 49,999 3296 19.1 50,000 to 74,999 3614 20.9 75,000 to 99,000 1318 7.6 100,000 to 149,999 565 3.3 150,000 to 199,999 119 .7 200,000 or more 258 1.5

Effective Buying Income The private publication “Sales & Marketing Management” has developed a wealth indicator termed “effective buying income” (EBI) defined as personal income less personal tax and non-tax payments, which is considered by the publication to be a bulk measurement of market potential. Presented below is the EBI for Des Moines County and the State of Iowa for the periods indicated:

2009 County 2009 StateRetail Sales (000) $699,300 $40,982,154Total EBI (000) 742,055 57,558,473Median Household EBI 35,530 38,919% of Households by EBI$10,000 to $19,999 23.2% 19.9%$20,000 to $34,999 26.0 24.2$35,000 to $49,999 20.7 20.5$50,000 and over 30.1 35.4

334

Building Permits Fiscal Number of Dollar Value of Year Permits Issued Permits Issued 2005 206 27,179,000 2006 209 28,203,162 2007 237 26,498,176 2008 226 41,092,033 2009 184 9,085,283 2010 222 31,908,276 2011 222 17,305,279 2012 292 18,489,664 2013 244 26,828,640 2014 284 26,973,402 2015 142 22,384,000 2016 199 31,626,176 Property Tax Valuations

In compliance with Section 441.21 of the Code of Iowa, as amended, the State Director of Revenue annually directs all county auditors to apply prescribed statutory percentages to the assessments of certain categories of real property. The final values, called Actual Valuation, are then adjusted by the county auditor. Assessed or Taxable Valuation subject to tax levy is then determined by the application of State determined rollback percentages, principally to residential and commercial property.

Beginning in 1978, the State required a reduction in Actual Valuation to reduce the impact of inflation on its residents. The resulting value is defined as the Assessed or Taxable Valuation. The rollback percentages for residential, agricultural and commercial valuations are as follows:

Fiscal Year Residential

Rollback Ag Land &

Building

Commercial

2017-18 2016-17

2015-16

56.9391 55.6259 55.7355

47.4996 46.1068 44.7021

90.0000 90.0000 90.0000

2014-15 54.4002 43.3997 95.0000 2013-14 52.8166 59.9334 100.0000 2012-13 50.7518 57.5411 100.0000 2011-12 48.5299 69.0152 100.0000 2010-11 46.9094 66.2715 100.0000 2009-10 45.5893 93.8568 100.0000 2008-09 44.0803 90.1023 99.7312

Property is assessed on a calendar year basis. The assessments finalized as of January 1 of each year are applied to the following fiscal year. For example, the assessments finalized on January 1, 2016 are used to calculate tax liability for the tax year starting July 1, 2017 through June 30, 2018. Presented on the next page are the historic property valuations of the Issuer by class of property.

335

Property Valuations Actual ValuationValuation as of January 2016 2015 2014 2013 2012 2011Fiscal Year 2017-18 2016-17 2015-16 2014-15 2013-14 2012-13Residential: 809,223,942 798,807,605 779,969,591 759,500,601 756,868,479 753,141,375Agricultural Land: 2,898,257 2,981,703 3,786,352 3,895,276 2,932,678 3,006,944Ag Buildings: 38,198 38,224 31,400 32,000 32,900 32,900Commercial: 184,822,879 177,597,229 204,647,711 205,050,398 197,066,606 203,346,577Industrial: 43,908,406 41,788,326 41,289,186 45,697,480 45,998,096 47,852,099Multiresidential 33,610,115 36,682,703 0 0 0 0Personal RE: 0 0 0 0 0 0Railroads: 5,783,222 5,319,403 4,586,857 4,468,996 4,262,813 0Utilities: 3,000,775 3,260,701 3,453,663 3,987,933 4,517,704 8,290,770Other: 0 0 0 0 0 0Total Valuation:

1,083,285,794 1,066,475,894 1,037,764,760 1,022,632,684

1,011,679,276

1,015,670,665 Less Military: 2,674,288 2,811,336 2,929,864 3,024,316 3,155,808 3,266,928

Net Valuation: 1,080,611,506 1,063,664,558 1,034,834,896 1,019,608,368 1,008,523,468 1,012,403,737TIF Valuation: 74,406,055 76,961,624 90,223,204 80,594,540 73,217,851 66,764,882Utility Replacement: 66,379,962 60,893,097 55,749,661 51,952,918 48,600,896 46,690,118

Taxable Valuation Valuation as of January 2016 2015 2014 2013 2012 2011

Fiscal Year 2017-18 2016-17 2015-16 2014-15 2013-14 2012-13Residential: 455,104,054 437,934,351 434,715,981 413,182,598 399,752,325 382,232,782Agricultural Land: 1,066,184 1,036,214 1,692,584 1,690,542 1,757,655 1,730,230Ag Buildings: 17,668 17,152 14,036 13,887 19,719 18,931Commercial: 161,685,123 155,169,376 184,182,941 194,797,880 197,066,606 203,346,577Industrial: 38,553,205 36,421,913 37,160,267 43,412,606 45,998,096 47,852,099Multiresidential 26,842,480 31,094,362 0 0 0 0Personal RE: 0 0 0 0 0 0Railroads: 5,204,900 4,787,462 4,128,172 4,245,546 4,262,813 0Utilities:

3,000,775 3,260,701 3,453,663 3,987,933

4,517,704

8,290,770 Other: 0 0 0 0 0 0

Total Valuation:

691,474,389 669,721,531 665,347,644 661,330,992

653,374,918

643,471,389 Less Military: 2,674,288 2,811,336 2,929,864 3,024,316 3,155,808 3,266,928

Net Valuation: 688,800,101 666,910,195 662,417,780 658,306,676 650,219,110 640,204,461TIF Valuation: 74,406,055 76,961,624 73,461,942 67,371,712 63,001,076 57,518,069Utility Replacement: 15,944,510 16,409,234 16,594,636 17,911,651 16,913,241 17,877,352

336

Tax Rates The Issuer levied the following taxes for collection during the fiscal years indicated: (Source: Iowa Department of Management, Local Budget & Finance)

Fiscal General Emergency Debt Employee Capital Total AgYear Fund Outside Levy Service Benefits Improve Levy Levy

2017 8.10000 1.00975 0.02700 3.7979 2.75872 0.0000 15.93632 3.003752016 8.10000 1.22961 0.27000 3.7979 2.53886 0.0000 15.93632 3.003752015 8.10000 1.22985 0.27000 3.79713 2.53934 0.0000 15.93632 3.003752014 8.10000 1.22925 0.27000 3.68913 2.51589 0.0000 15.80427 3.003752013 8.10000 1.41407 0.27000 2.75733 2.51589 0.0000 15.05729 3.003752012 8.10000 1.41407 0.27000 2.88798 2.34718 0.0000 15.01923 3.00375

Combined Historic Tax Rates Presented below are the tax rates by taxing entity for residents of the City of Burlington in Burlington Community School District:

Fiscal TotalYear City School College State Assessor Ag Extens Hospital County Levy Rate2017 15.93632 15.79048 1.15788 0.00330 0.37628 0.18579 0.00000 7.48473 40.934782016 15.93632 15.85718 1.12916 0.00330 0.39366 0.18332 0.00000 7.87735 41.380292015 15.93632 15.43218 1.03893 0.00330 0.39605 0.19188 0.00000 8.51333 41.511992014 15.80427 15.07972 1.01523 0.00300 0.40011 0.19984 0.00000 8.54152 41.043692013 15.05729 16.2457 1.01676 0.00300 0.40464 0.18469 0.00000 8.54082 41.452902012 15.01923 16.97308 1.01878 0.00300 0.43415 0.18391 0.00000 8.57394 42.20609

Presented below are the tax rates by taxing entity for residents of the City of Burlington in West Burlington Independent School District:

Year City School College State Assessor Ag Extens Hospital County Levy Rate2017 15.93632 13.83135 1.15788 0.00330 0.37628 0.18579 0.00000 7.48473 38.975652016 15.93632 16.21027 1.12916 0.00330 0.39605 0.18332 0.00000 7.87735 41.735772015 15.93632 18.82686 1.03893 0.00330 0.39605 0.19188 0.00000 8.51333 44.906672014 15.80427 20.81362 1.01523 0.00300 0.40011 0.19984 0.00000 8.54152 46.777592013 15.05729 21.50556 1.01676 0.00300 0.40464 0.18469 0.00000 8.54082 46.712762012 15.01923 21.59429 1.01878 0.00300 0.43415 0.18391 0.00000 8.57394 46.82730

Actual % Change in Taxable % Change inValuation Valuation Actual Valuation Taxable

Year w/ Utilities Valuation w/ Utilities Valuation2016 1,221,397,523 1.65% 779,150,666 2.48%2015 1,201,519,279 1.75% 760,281,053 1.04%2014 1,180,807,761 2.49% 752,474,358 1.19%2013 1,152,155,826 1.93% 743,590,039 1.84%2012 1,130,342,215 0.40% 730,133,427 2.03%2011 1,125,858,737 1.47% 715,599,882 4.36%

337

Tax Collection History

Fiscal Amount Amount Percentage Year Levied Collected Collected2017 10,965,004 In progress n/a2016 10,869,031 10364482 95.36%2015 10,762,724 10,347,253 96.14%2014 10,549,692 10,201,715 96.70%2013 9,841,809 9,624,894 97.80%2012 9,401,924 9,290,014 98.81%2011 9,408,434 9,424,197 100.17%2010 9,156,917 9,163,772 100.07%

Largest Taxpayers Set forth in the following table are the persons or entities which represent the 2016 largest taxpayers within the Issuer, as provided by the Des Moines County Auditor’s Office. No independent investigation has been made of and no representation is made herein as to the financial condition of any of the taxpayers listed below or that such taxpayers will continue to maintain their status as major taxpayers in the City. The City’s mill levy is uniformly applicable to all of the properties included in the table, and thus taxes expected to be received by the City from such taxpayers will be in proportion to the assessed valuations of the properties. The total tax bill for each of the properties is dependent upon the mill levies of the other taxing entities which overlap the properties.

Taxpayer 2016 Taxable Valuation Percent of TotalHuckleberry Holdings LLC 25,610,761$ 3.36%Interstate Power and Light Co 14,865,802 1.95%CNH Industrial America LLC 9,900,000 1.30%Winegard Realty Co 8,153,497 1.07%Shearer's Foods 7,549,313 0.99%Sunrise West INC 6,929,524 0.91%Two Rivers Bank & Trust 6,729,840 0.88%Winegard North 40 LLC 6,623,100 0.87%GRE CS Burlington LLC 5,483,070 0.72%Lowe's 5,348,610 0.70%

Total of Top 10 Taxpayers 12.75%

338

MISCELLANEOUS STATISTICAL DATA

Date of incorporation July 2, 1836

Form of government Council-Manager

Area 14 Square Miles

Employees as of June 30, 2016 Permanent 187 Part-time and temporary 129

Police Protection: Number of stations 1 Number of sworn officers 43

Fire Protection: Number of stations 2 Number of firefighting personnel 41

Recreation: Number of parks 13 Number of acres 220 Rec Plex 1 Golf courses 1 Swimming pools 1 Minor league baseball Class A

Wastewater Treatment Facilities: Number of facilities 1 Daily average treatment in gallons 4.5 Million Maximum daily capacity in gallons 20.8 Million Major pumping stations 3 Minor pumping stations 12

Airports: Number of airports 1 Number of runways 2 Number of commercial carriers 1

Other Facilities: Community Field 1 Municipal Auditorium 1 Port of Burlington 1 Public Library 1 Senior Center 1

Schools: Public 8 Parochial 1 Community Colleges 1

Cemeteries 2339

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t tool to ened services ctices. Thextraordina

conflict with

ouncil by reat any time

BJECTIVES

possible crenue debt thathe achieve

or other ev, the City is

disclosure, ainstitutional

es

imits for tho establish c

the City’s dze future defederal tax cd by the Cis of taxable

and urban re

nsure the uto the citize

hese policieary condition

h the provisi

esolution. e by resolu

S

edit ratings fat can be aement of ado

vents may frcommitted

and to coopand indiv

P

e issuanceconditions fodebt serviceebt capacitycompliance. ity of Burlin

e and tax-exenewal debt

use of the Cens of Burlines are therns.

ons of the S

The Finaution of the

for all categachieved wiopted City p

rom time toto ensuring

perating fullyvidual inves

Page3

e and or the e and y and The

ngton, xempt t.

City's ngton refore

State

ancial e City

gories ithout policy

o time g that

y with stors,

342

Version4

City depcomprehsecondathe Secu The OffReports,articulateAccountithe SePrinciple

Policy 3 The Cityto avoid Existing investiga Policy 4 Annual process. RevenueRevenuemeet mirequirem Policy 5 Propertyoperation In relatiouser feewheneve

4/6/15

A Great P

partments ahensive andary disclosururities Excha

ficial Statem and Conti

ed by the ing Standarecurities anes (GAAP),

3. Revenue

y will initiate short run flu

revenue sated during t

4. Revenue

revenues w

es will be ees may excenimum bala

ments, may s

5. Revenue

y tax revenns.

on to enterpes and charer feasible.

FinaPlace to Live,

and agencied accurate re requiremeange Comm

ments acconuing DisclMunicipal

rds Board (Gnd Exchan and the In

Diversifica

efforts to muctuations in

sources wthe annual b

Estimates

will be estim

estimated ateed expendance requiresupplement

Collections

ue collectio

prise funds, rges will beExceptions


es, other levfinancial in

ents on a timmission.

ompanying losure StateStandards

GASB), thnge Commisnternal Reve

REVENU

ation

maintain a din any one re

ill be re-ebudget prep

mated by o

t a level to itures if the ements. Adrevenues in

s

ons will be

which havee establishes include, bu

anagemenPlay

vels of governformation. mely and co

debt issueements will

Rulemakinhe Nationalssion (SECenue Servic

UE OBJECT

versified anevenue sour

examined aparation proc

objective, a

fund estimafund balancdditionally, sn order to fu

established

e been estad to fund dut may not

ntPolicie

rnment, and The Cit

omprehensiv

es, Compremeet (at a

ng Board l FederatioC), Generace.

TIVES

nd stable revrce.

annually wicess.

and whenev

ated expendce of any fusurplus fund

und estimate

d through a

blished to sdirect and inbe limited to

es

d the generaty is dedicave basis, as

ehensive Aa minimum)(MRSB), th

on of Munally Accep

venue syste

ith new re

ver possibl

ditures on and needs tod balance, ed expenditu

a tax levy

support expndirect costo, the Parki

P

al public to sated to mes promulgate

Annual Fina), the standhe Governnicipal Anapted Accou

em in an att

evenue sou

e, an anal

an annual bo be increasabove miniure levels.

rate for ge

penditures lets of the acing and Rec

Page4

share eeting ed by

ancial dards ment

alysts, unting

tempt

urces

ytical

basis. sed to mum

eneral

evels, ctivity cPlex

343

Version4

operation All user preparat One-timeexpenditsubsidize The Cityproperty non-propCity tax b

The estafinancial rating agwith maimeans toas well a Policy 6 Fund BaNonspenor are reRestricteas grantoor by enaCommittaction ofto be repCouncil tAssignedcan be edelegateUnassignspendab

4/6/15

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ns.

fees and tion process

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perty tax revbase with co

OP

ablishment aflexibility an

gencies andntaining theo handle ec

as, to meet c

6. Fund Bala

alance: The ndable Fundequired to beed Fund Balors, bondhoabling legislted Fund Baf the governported as cotakes the sad Fund Balaexpressed

es the authoned Fund

ble amounts

FinaPlace to Live,

charges ws.

al purpose rpenditures reng personne

continuoush seeking levenue sourcommercial a

PERATING

and maintennd security d the underwe City’s credconomic unccash flow re

ance Defini

excess of ad Balance: ae maintainedlance: Amoolders, and ation.

alance: Amonment’s highommitted, aame highestance: Amouby the City rity. Balance: Rs not contai


will be re-ev

revenues suequired by t

el, operation

s basis seegislative supces, and enand industria

BUDGET &

nance of adand is recowriting commdit worthinescertainties,

equirements

itions

ssets over lamounts thad intact (sucunts constrahigher level

ounts constrhest level ofmounts cant-level actionunts a gover

Council or

Residual claned in othe

anagemenPlay

valuated on

uch as granthat revenu, and mainte

ek methods pport for loc

ncouraging tal developm

& EXPENDI

dequate fundgnized as amunity whess, such calocal disast

iabilities in aat are not inch as a corpained to spels of govern

rained to spf decision-m

nnot be usedn to removernment intenr by an offic

ssification fer classifica

ntPolicie

n an annua

nt funds wile. Such reenance cos

to reduce cal option tathe expansio

ment.

ITURE OBJ

d balances an importann reviewing

ash balanceters and oth

a governmen a spendabpus of an enecific purposnment) throu

pecific purpomaking authd for any ot

e or change nds to use fcial or body

for the genations. In o

es

al basis du

ll be utilizedevenues wits.

the City’s axes, investion and dive

JECTIVES

and reservet factor con

g City debt ies and reseher unanticip

ental fund. ble form (sudowment fuses by theirugh constitu

oses determhority, (i.e. thther purposethe constrafor a specificy to which t

neral fund aother funds,

P

ring the bu

d to fund call not be us

reliance ongating addit

ersification o

es allow thesidered by ssuance. Arves providepated hards

uch as invenund). r providers (utional provis

mined by a fohe City Coue unless theint. c purpose; ithe City Co

and includethe unassi

Page5

udget

apital ed to

n the tional of the

e City bond

Along e the ships,

ntory)

(such sions

ormal uncil); e City

intent ouncil

es all gned

344

Version4

classificathe spec Policy 7 The Cityfirst Monnecessa

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Policy 8 The opeAny addservice t The opeefficient New serexpenditoperationgovernm Policy 9 Current Cthe City C The Cityyear’s re Policy 1 The opefixed assthe case

4/6/15

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ation shouldcific purpose

7. Balanced

y administratnday in Febrry, the follow. Reduce . Shift expe. Create ne. Reduce o. Seek tax

8. Operating

rating budgditions, deleo be provide

erating budguse of availa

rvice levels tures are idn, or when

ment.

9. Budget Ex

City expendCouncil.

y will avoid tevenues, or

0. Equipme

erating budgsets and eque of replace

FinaPlace to Live,

d be used oe for which a

Budget

tion will comruary of eacwing budgetexpenditureense to otheew service for eliminate increases.

g Budget

et for the Ctions and / ed to the ge

get will emphable revenu

will be condentified, then such serv

xpenditure

ditures will b

he postponeutilization of

ent Policy

get will provuipment. Thement of eq


nly to reporamount had

mpile and such year. Tht-balancing es through imer parties; fees or increservices;

ity will be deor alteratio

eneral public

hasize produe sources, a

nsidered whe new servvices are m

es

be funded by

ement of cuf short term

ide funding hese expenquipment, s

anagemenPlay

rt a deficit bbeen restric

ubmit to the he budget wstrategies wmproved pro

ease existing

eveloped anons in the oc.

ductivity of hand quality

en additionvices fall wimandated b

y current rev

urrent expendebt to fund

for the ongnditures will surplus fund

ntPolicie

balance resucted, comm

City Councwill be “balanwill be used,oductivity;

g fees;

nd establishoperating bu

human resoof services

al revenuesithin the brby the Sta

venues unle

nditures to fd operating

going maintebe funded fd balances

es

ulting from oitted, or ass

cil a balancenced” for ea in order of

hed on a serudget will b

ources in proto be provid

s or offsettinroad framewate of Iowa

ess specifica

future yearsexpenditure

enance andfrom currentin excess

P

overspendinsigned.

ed budget bach fund. Wpriority:

rvice level bbe related to

oviding servded.

ng reductiowork of thea or the fe

ally approve

s, accruing fes.

d replacemet revenue anof the mini

Page6

ng for

by the When

basis. o the

vices,

ns of e City ederal

ed by

future

ent of nd, in mum

345

Version4

working Assets tminimumor more, Policy 1 Within threserve w Transitiolevel of reserve percent. Policy 1 The budlaw. Policy 1 A workinexpenditof the bu The Cityand avoi Fund NaGeneral Road UsLocal OpHotel/MoParking Flint HillsSolid WaSewer Recplex

4/6/15

A Great P

balance res

that are tanm cost of $5

and have a

1. Operatin

he operatingwill be main

on Plan: begoperating rinto the op By year ten

2. Retireme

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ng fund batures prior toudgeted leve

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ame

se Tax ption Sales Totel Tax

s Golf aste

FinaPlace to Live,

serve.

ngible in na5,000. Assea minimum c

ng Reserve

g fund a retained at tw

ginning with reserve. Wperating budn, the City w

ent System

vide adequ

g Fund Bala

alance for go the collectel of expend

in cash resefor short ter

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ature, have ets that are icost of $20,0

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ms

ate funding

ance for Op

general opetion of taxes

ditures.

erves within rm borrowing

rgeted End% Undesign% Undesign% Undesign% Undesign% Undesign% Undesign% Undesign% Undesign% Undesign

anagemenPlay

a useful lifintangible in000 will be c

be set asidof the operat

for fiscal yeyears the Cn five yearslt a two perc

for all retire

perations

erations wis. The work

the following

ding Cash Bnated Balannated Balannated Balannated Balannated Balannated Balannated Balannated Balannated Balan

ntPolicie

fe of two yn nature, hacapitalized.

de for unforting budget

ar 2013-14 City will havs this amoucent operati

rement syste

ll be maintking balance

ng targets to

Balance nce nce nce nce nce nce nce nce, plus 1 ynce

es

years or moave a useful

reseen emeas a minimu

the City willve built a ount will be ng reserve.

ems as pre

tained in oe will be at l

o ensure ade

years Debt s

P

ore, and halife of two y

ergencies. um.

l transition toone half peincrease to

escribed by

order to suleast ten pe

equate cash

service

Page7

ave a years

This

o this ercent o one

state

pport ercent

h flow

346

Version4

Internal S Transitiowill transfive percbalance In additioall of the It is the budget aterm breexpectedPolicy 7 Policy 1 Each yeyear’s buthe capit Policy 1 The CityThis proginsuranc Policy 1 The Cityoperating The Cityrevenues Policy 1 The City

4/6/15

A Great P

Services

on Plan for Gsition to this cent workingto fifteen pe

on, the City City’s enter

policy of thafter the traneaches of thd to occur above will b

4. Current

ear the city udget prepatal projects b

5. Risk Man

y will participgram will als

ce, self-insur

6. Budgeta

y will maintag budget.

y administrats and expen

7. Fund Tr

y recognizes

FinaPlace to Live,

15%

General Funlevel of wo

g fund balanercent opera

will work towrprise funds

he City to mnsition plan. hese fund bwithin the f

be invoked t

Year Expen

will revise aration procebudget will b

nagement

pate in a riskso protect thrance, and v

ary Control

ain a budget

tion will prenditures to b

ransfer Pol

s the need t


% Undesign

nd: beginninrking fund b

nce. By yeaating reserve

ward implems through sim

meet or exc The City re

balance resfive year plo determine

nditure Pro

current yeaess. Cost be included

k managemhe City agaivarious fede

tary control

pare monthbudgeted am

icy

to suppleme

anagemenPlay

nated Balan

ng with the balance. Wr ten, the Ce.

menting themilar transitio

ceed these ecognizes thserves. Holanning cyce corrective

ojections

ar expendituof operatingin the opera

ment programnst catastro

eral and stat

system to

hly expense mounts.

ent revenue

ntPolicie

nce

budget for fWithin five ye

ity will have

e working funon plans.

minimum chat unforese

owever, if scle, the budactions.

ure projectig future capating budget

m to minimizophic losseste programs

monitor its

and revenu

in operatin

es

fiscal year 2ears the Citye increased t

nd balance

cash fund been events uch a brea

dget balanci

ons during pital improvet.

ze losses ans through thes.

adherence

ue reports c

g funds whi

P

2013-14 they will have bthe working

for operatio

balances in my cause s

ach occurs, ing strategie

the succeeements inclu

nd reduce ce combinati

to the appr

comparing a

ile protectin

Page8

e City built a fund

ons in

each short-or is es in

eding uding

costs. on of

roved

actual

g the

347

Version4

financial All transfand Admbudgeted Transferpredetermaking s

To enhacommitteand longwill be dImprovemgrowth a Policy 1 The Cityother gowhen it future befund operecoverycosts of acquisitiostructureengines,viewed aUtility revfederal acapital ecircumstdesigned

4/6/15

A Great P

viability of t

fers shall beministrative d as require

rs made formined repasuch payme

CAPITAL

ance creditwed to systemg-term financdemonstratement Plan (

and infrastru

8. Capital F

y normally revernments is an approeneficiaries erating expey. Bond proplanning, exon, acquisities, attached or other c

as items whvenue bondand state lawexpenses artances apprd to restruct

FinaPlace to Live,

the City’s en

e made undRules of the

ed or otherw

or the purpayment scheents.

L IMPROVE

worthiness amatic capitacial planninged through (CIP). Policcture repair

Financing

elied on inteto finance it

opriate meaor users, o

enses with oceeds shoxternal or inon of, const

d fixtures or costs as perich can be c

d proceeds mw. Operatinre not finanroved by thure currently


nterprise fun

der the prove State of I

wise approve

poses of loedule or up

EMENT BU

and prudenal planning, g. Evidenceadoption a

cies for the r within the f

ernally genets capital nens to achie

or in the casthe only ex

ould be limitnternal desigtruction of or equipmentrmitted by lcapitalized. may be usedng expensesncing from bhe City May outstandin

anagemenPlay

nds.

ision of Chaowa City Fi

ed by the Cit

oan repaympon the actu

DGET AND

t financial mintergovern

e of this comand periodicCIP are inteframework o

erated fundeeds. Debt eve a fair alse of an emxception beted to finangn, construc

or renovationt, and movalaw. Accep Capitalizedd to establiss may be nobond proceeanager or Cng debt are

ntPolicie

apter 384.15inance Comty Council.

ments shall ual revenue

D PLANNIN

managemennmental coommitment toc adjustmeended to enof the City’s

s and/or grawill be issu

llocation of mergency caing operatin

ncing capitaction managns/rehabilitaable pieces ptable usesd interest is sh a debt seot financed weds, except

City Councian acceptab

es

5 of the Stammittee. Tr

be basedes received

G OBJECT

nt, the City operation a

o systematicnt of the fi

ncourage plafinancial po

rants and coued for a cacosts betwapital need.ng costs real expenditugement, lanation to build

of equipmes of bond pan eligible i

ervice reservwith long-tet as allowel. Refundible use of b

P

ate Code of ransfers sha

either upofor purpose

TIVES

of Burlingtand coordinac capital planive year Caanning for f

olicies.

ontributions apital projectween current

. Debt shalated to disres such asd or right of

dings, permaent, such a

proceeds catem for bonve as allowe

erm bonds. d under spng bond is

bond procee

Page9

Iowa all be

on a es of

ton is ation, nning apital future

from t only t and

all not saster s the f way anent s fire

an be nding. ed by Non-

pecific ssues eds.

348

Version4

Policy 1 Capital Ithan on costs. All capitareview awill be su Policy 2 A capitaannually Estimateplan. Repossible Intergovesought a Future oincluded During thearing estimate Policy 2 The CityImprovemnecessa

Policy 2 The City

4/6/15

A Great P

9. Develop

Improvemenimmediate n

al improvemand considerubmitted to t

20. Adoption

al improvemy.

ed costs of eevenue sou.

ernmental fuand used as

operating cas a memo

the initial stfor the capi

ed project co

21. Impleme

y will makement Progrry by the Ci

22. Purpose

y will limit its

FinaPlace to Live,

pment of Ca

nts will be ineeds in ord

ments proporation. Thethe City Cou

n of Capita

ment progra

each capitarces for eac

unding souravailable to

costs assoco item in the

tages of a ital improve

osts includin

entation of

e all capitaram exceptty staff and

DEBT

e of Debt

long-term b


apital Impro

identified onder to minim

osed will beir recommeuncil for app

al Improvem

am will be

al improvemch capital im

rces from tho assist in fin

ciated with Capital Imp

particular cement, reveng incidental

Capital Imp

al improvemt for emergapproved in

T ADMINIST

borrowing to

anagemenPlay

ovement Pl

n the basis mize future

e submitted endation, in proval as the

ment Plan

developed

ent projectemprovement

he federal, snancing of c

the capitalprovement b

capital imprnue sources costs will b

provement

ments in agency capitndividually b

TRATION O

o capital imp

ntPolicie

an

of long ranmaintenanc

to the Plaaddition to te capital imp

for a five

ed for each t will be ide

state, and pcapital impro

l improvembudget.

rovement bs to fund th

be approved

Plan

accordance tal improveby the City C

OBJECTIVE

provements

es

nge projectce, replacem

nning Comthe staff’s reprovement p

e-year perio

year will bentified in the

private sectoovements.

ment will be

ut no later he capital imd by the City

with the aements whicCouncil.

ES

or projects

Pa

ed needs rment, and ca

mission for ecommendaplan for the

od and upd

e included ie plan when

or will be ac

e projected

than the pmprovementy Council.

adopted Cach are dee

which cann

ge10

rather apital

their ation, City.

dated

n the never

ctively

and

public t and

apital emed

ot be

349

Version4

financed Long-terexpendit Policy 2 The paylife of the The Cityyears. Policy 2 The Cityby the St Of the dpurposes Policy 2 Wheneventerpristax. For thosinterest provide outstand Policy 2 The Cityissuer ofits annuageneral respect ttax incre

4/6/15

A Great P

from curren

rm borrowintures.

23. Debt Str

back periode project.

y will attemp

24. Debt Lim

y will maintatate of Iowa

ebt margin s.

25. Paymen

er possible,se revenues

se general opayment scequalization

ding general

26. Abatem

y acknowledf public debtal levies (buobligation bto this requi

ement reven

FinaPlace to Live,

nt revenues

ng will only

ructure

d of the bond

pt to keep th

mit

in its debt lima.

for general

t of Debt

special asss will be iss

obligation bochedules shn of debt obligation b

ment of levie

dges the prt (in this casudget adoptbond. The srement. Wues are con


or for which

be utilized

ds issued to

e average m

mitation at 5

obligation b

sessment, resued instead

onds issuedhall be estaand interesbonds.

es on gener

rovision of Ise, the City) tion) sufficiestatute refehether this s

nsidered “tax

anagemenPlay

h current rev

to fund ca

o fund a part

maturity of g

5 percent of

bonds, 30 p

evenue andd of genera

d and fundeablished whst payments

ral obligatio

Iowa Code must have

ent to reducrences “fromstatue anticxation” as co

ntPolicie

venues are

apital improv

ticular proje

general oblig

f actual prop

percent will

d/or general al obligation

ed by propehenever poss each yea

on securitie

Chapter 76cash on han

ce the levy m any otheipated that lontemplated

es

not adequa

vements an

ect will not ex

gation bond

perty valuati

be reserved

obligation bn bonds fun

erty taxes, dssible in suar for the

es

6.4, which nd at the timassociated r source thalocal option d in the Cod

Pa

ate.

nd not oper

xceed the u

ds at or belo

ion as mand

d for emerg

bonds abatended by pro

debt servicech a mannlife of the

requires thame that it cer

with a partian taxation”sales taxes

de is not clea

ge11

rating

useful

ow 10

dated

gency

ed by operty

e and ner to

total

at an rtifies icular ” with s and ar.

350

Version4

Policy 2 Periodic opportunthere is release r Advancevalue saescrow sexpensivsavings produce by-case with negobjective

Iowa’s Uutilizationrenewal area to bareas. TIF allowpay for pestablishexceedinincurred valuationvaluation Policy 2 TIF mayto infrastTIF to m The Cityobligatio

4/6/15

A Great P

27. Refundin

reviews onities. Refuna net econ

restrictive bo

e refundingsavings of at structure resve than themust be aa net presebasis taking

gative savine.

Urban Renen of Tax Incarea. An U

be a slum ar

ws a city to public improhed a TIF ng the baseto finance

n are paid ton.

28. Use of T

y be utilized tructure impake grants f

y shall use van debt, pure

FinaPlace to Live,

ng

of all outstnding will benomic beneond covena

s for economleast three

sults in a me permitted at least fiveent value savg into considngs will not

TAX IN

ewal Law, crement Fin

Urban renewrea, blighted

use propervement or tdistrict, pro

e valuation athe improve

o each tax ju

Tax Increme

for a wide vprovements,for economi

arious typese tax increm


tanding dee considere

efit of the rents, which a

mic savingse percent of material nega

cost of thee percent ofvings of lessderation bont be consid

NCREMENT

Chapter 40nancing (TIF

wal area mayd area, econ

rty tax dollato provide a

operty taxesare paid intoements. Ourisdiction in

ent Financi

variety of pu, streets, seic developm

s of debt to fment revenue

anagemenPlay

ebt will be ed (within feefunding or affect the op

s will be undf the refundative arbitrae escrow usf the refunds than threend covenan

dered unles

T FINANCE

03 of the SF) for a widy be creatednomic develo

rs producedssistance to

s for all jurio a special f

Once that den the same

ng

urposes withewers, waterment purpose

finance Urbe debt, inter

ntPolicie

undertakeederal tax la

the refundperations an

dertaken eited debt ca

age (i.e. the sing then-cuded debt. e percent, wnts and geness there is

OBJECTIV

State Code de variety od if the City opment are

d from new o private devisdictions pfund for theebt is paid manner as

hin an urbar, parking, ees.

ban Renewarnal loans be

es

en to deteraw constrainding is essed managem

ther (a) when be achievcost of the

urrent IRS Current re

will be consideral conditioa compelli

VES

of Iowa, pof purposes

Council hasea, or a com

w developmevelopers. A

paid on proe city to utilizoff, taxes otaxes collec

an renewal aetc. the City

al Projects, ietween gov

Pa

rmine refunnts) if and wential in ordment of the C

en a net preved; or (b)

e escrow is rules), the

efundings, wdered on a cons. Refundng public p

provides fowithin an u

s determinebination of t

ent in an areAfter the Cityoperty valuaze to repay

on the incrected on the

area. In addy may also u

ncluding gevernmental f

ge12

nding when

der to City.

esent if the more NPV

which case-dings policy

r the urban ed the those

ea to y has ations

debt eased base

dition utilize

eneral funds

351

Version4

and rebaback to d Policy 2 In Urbanproject, funding prebate oand (b) ta pledgelimitationCouncil. The Citylatest, foCounty Tan obligaprevious Policy 3 The Cityintends t In choosissue to:any exisdebts, inover balaissued to In chooswith TIF more thaobligatioexisting “annual gfuture TIwill occuassessm

4/6/15

A Great P

ate agreemedevelopers.

29. Rebate A

n Renewal the developrovision. Tbligation to:that the TIF e of its full fn, and shall

y shall choosor the fiscal TIF obligatioation on De

sly appropria

30. TIF Debt

y may issueto abate with

sing to issue: (a) provideting bonds cluding genance sufficieo anticipate

sing to issuerevenues,

an 20 yearsns, plus theTIF revenu

growth factoIF revenue ur based o

ment agreem

FinaPlace to Live,

ents, in whi

Agreement

Projects whopment agrehe non-app(a) TIF taxeobligation isfaith and crbe subject

se to approyear startin

ons outstandecember 1 (ated by the C

t Obligation

e tax incremh tax increm

e TIF revenue adequate previously i

neral obligatent to coverfuture TIF re

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ment debt, inment revenue

ue debt, the coverage (

ssued, and ion and rebar any anticipevenue grow

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ot, at the laswing July 1

December 1 cal year starl, by resoluti

ncluding genes, anticipat

City will sch(at least 1.2(b) to provi

ate obligatiopated deficitwth.

ecurities thae general ob

or backloas shall, at aexpected futy may issureasonably

curring in thace covering

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ts are useda non-app

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st council m1, such that of each yearting the folion, for the f

neral obligating future T

hedule the a25x) on the ide that TIFons, at all timt. TIF reve

at the City rbligation sec

aded structuall times, beuture TIF ree general oy believes thhe TIF areg one or mo

es

ncrement re

d as a finanropriation/limg provision snot from theindebtedne

nstitutional oon-appropria

meeting in Nt the City car. The Citylowing July following fisc

ation securitTIF revenues

amortizationproposed

F revenues smes, unlessnue obligati

reasonably curities oveuring. The e supportedevenues, wbligation bohat the TIF ea, or baseore projects.

Pa

venues are

ncing tool omited sourcshall limit the entire TIF ess of the Cior statutory ation by the

November, acan certify toy may not c1) that wa

cal year. .

ties that thes.

n of the propbonds, inclushall exceeds there is a cions shall n

intends to ar a period osum of all

d by the suwithout usinonds to antic

revenue gred on mini

ge13

e paid

of the ce of he tax area; ity, or debt

e City

at the o the certify s not

e City

posed uding d TIF carry-ot be

abate of not

prior um of g an

cipate rowth mum

352

Version4

Policy 3 In situatithe granperiod wpolicy do Policy 3 Tax Incrdevelopmas definethe deverevenues Policy 3 The Cityyet to berebates, particulaannual bthe TIF rparticula Policy 3 Each apAdvisoryrequest. The City The applending i

4/6/15

A Great P

31. TIF Gran

ons where nt shall be nwith the remaoes not appl

32. Housing

rement Finament whereed by state eloper of ths are not su

33. TIF Repo

y shall annue reimburseinternal loa

ar fiscal yearbasis, if the Crevenues an

ar fiscal year

34. TIF Revi

pplication fory Board, who

y Council ma

plicant will pnstitution.

FinaPlace to Live,

nts

direct grantno greater thaining 50% y to Flint Rid

g

ance may be the new ho

law. In addhe subdivisiufficient to m

orting and C

ally certify aed from TIFans and otr’s actual TIFCity can detnticipated tor without cre

ew Process

r TIF shall bo shall make

akes the fina

provide the g


ts are beinghan 50% ofto be retaindge Busines

be used to ousing shalldition, TIF son is willin

meet the requ

Certificatio

as TIF debt F revenue, her obligatiF receipts atermine thato be collecteeating a defic

s

be reviewede a recomm

al determina

governing b

anagemenPlay

g made for ef the total Tned by the Css Park

provide infl solely beneshall only beg to guaranuired debt s

on

100% of thincluding buons. The re less thant it has sufficed, will be scit balance.

d by a reviemendation to

ation of all re

body with a

ntPolicie

economic dTIF to be geCity to fund

frastructure efit low to me used for hntee the Cervice paym

he total outsut not limiteCity may v

n the total TIcient cash osufficient to

ew committeo the City Co

equests for i

copy of the

es

developmenenerated ovpublic impr

improvememoderate inchousing dev

City’s debt inments.

standing obled to bondsvoluntarily rF revenues

on hand thatfund all TIF

ee, Economouncil upon

issuance of

eir loan app

Pa

nt, the amouver the pay rovements.

ents for houcome individvelopment wn the even

ligations thas, notes, learequest thats available, ot, when add

F liabilities in

mic Developthe merits o

a TIF.

plication for

ge14

unt of back This

using duals

where t TIF

at are ases, t any on an ed to

n that

pment of the

their

353

Version4

Policy 3 Investmeby the inthe interinvestmeauthorize City cheprovisionfederal provision Policy 3 The CityTreasure Disburseschedule Where pinvestmeinvested The accoand a mo An annuCouncil a

4/6/15

A Great P

35. Investme

ents of City vitation of best rate offeents shall bed by the St

ecking accouns of bankinregulations

n.

36. Investme

y will makeer’s Report.

ements of ed to insure

permitted byent yields. movies.

ounting systonthly repor

ual report deat the end o

FinaPlace to Live,

ent Selectio

funds shall bids to local ered by locabe made in tate of Iowa

unts shall bng services

unless a

ent Reporti

e at least m

funds, collethe maximu

y law, cashInterest ea

tem will prort will be sub

escribing theof each fisca


INVESTME

on

be accomplbank and thal banks anfederal sec

.

be establishagreementsparticular

ing

monthly a c

ections of um availabil

h shall be parned from

ovide regulabmitted to th

e activity of al year.

anagemenPlay

ENT OBJEC

lished first thhe Iowa Pubnd IPAIT docurities or a

ed as interes and as spsituation n

cash flow a

revenue anity of funds

pooled from such poolin

r informatiohe City Mana

investment

ntPolicie

CTIVES

hrough the blic Agency oes not fit thany other h

rest bearingpecifically renecessitates

analysis of

nd deposit for investme

separate fng will be c

n regardingager and Ci

purchases

es

competitiveInvestment

he requiremhigher yieldi

g accounts aestricted by s noncomp

all City fun

of such reent.

funds in ordcredited to

g the investmity Council.

will be subm

Pa

bidding proTrust (IPAI

ments of the ng securitie

according tostate law aliance with

nds, through

evenues wi

der to maxieach sourc

ments of the

mitted to the

ge15

ocess T). If City,

es as

o the nd/or this

h the

ill be

mum ce of

e City

e City

354

Version4

Policy 3 The Citywhich ad The accogovernm Policy 3 Monthly presente The City The indefinancial public, b The annsubmittefiscal yea

4/6/15

A Great P

37. Account

y will establisdhere to the

ounting systmental accou

38. Reportin

financial reed to the City

y will contrac

ependent pstatements

onding and

nual financiaed to the Citar.

FinaPlace to Live,

FINAN

ting Standa

sh and mainconcept of

tem will be unting.

ng Standard

ports whichy Council on

ct with an ind

ublic accous of the Citfinancial co

al statementy Council b


NCIAL REP

ards

ntain a highfull and ope

maintained

ds

h represent n a regular b

dependent p

unting firm wty. This anonsultants, a

nts and accby the 31st

anagemenPlay

PORTING O

h standard oen public dis

on a basis

a summarybasis.

public auditi

will publiclynnual audit and any othe

companyingof Decemb

ntPolicie

OBJECTIVE

of accountinsclosure of a

consistent w

y of financia

ng firm to p

y issue an awill be mader interested

g audit opinber following

es

ES

ng practices all financial a

with accept

al activity for

erform the a

audit opiniode availabled citizens an

nion will be g the close o

Pa

and procedactivity.

ted standard

r the City w

annual audit

on regardinge to the gend organizat

completedof the prece

ge16

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ds for

will be

t.

g the eneral tions.

d and eding

355

GLOSSARY Activity: Specific or distinguishable type of work performed by a component of government for the purpose of accomplishing a function for which the government is responsible. Appropriation: Legal authorization by the City Council to make expenditures and to incur obligations for specific purposes. Authorized Positions: Employee positions, which are authorized in the adopted budget, to be filled during the year. Bond: A written promise to pay a specific sum of money, called the face value or principal amount, at a specified date or dates in the future, called the maturity dates, together with periodic interest at a specified rate. Budget: The financial plan for the operation of a program or organization which includes an estimate or proposed expenditures for a given period, and the proposed means of financing those expenditures. Budget Message: A general outline of the budget which includes comments regarding the government’s experience during the past period, its financial status at the time of the message, and recommendations regarding the financial policy for the coming period. Capital Improvements Program: An annually updated plan or schedule of projected expenditures for public facilities and improvements which includes estimated project costs, sources of funding, and timing of work over a five year period. For financial planning and general management, the program is presented as a plan of work and proposed expenditures, and is the basis for appropriation requests and bond issues. Capital Outlay: Fixed assets which have a value of $2,500 or more and have a useful economic lifetime of more than two years. Commodities: Supplies required by the municipality in order to perform the services to its citizens. Community Protection Program: Program whose objective is to reduce the amount and the effects of external harm to individuals and damage to property and in general to promote an atmosphere of personal security from external events. Contingency: A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Contractual Services: Services other than employee services such as contractual arrangements and consultant services which may be required by the municipality.

356

Debt Service Fund: A fund established to account for the accumulation of resources for and the payment of general long term debt, principal, and interest. Encumbrances Obligations in the form of purchase orders, and/or contracts, which are chargeable to an appropriation and for which a part of the appropriation is reserved. Enterprise Fund: A fund established to account for operations that are financed and operated in a manner similar to private business enterprises. The intent of a governing body is that the cost of providing goods and services to the general public on a continuing basis be financed or recovered primarily through user charges or where the governing body has decided that periodic determination of revenues earned, expenses incurred and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Expenditures: The cost of goods received or services rendered for the government unit. For the City of Burlington, expenditures are charged against an appropriation when incurred, not when paid. Fiscal Policy: The City’s policy with respect to taxes, spending and debt management as they relate to government services, programs, and capital investments. Fiscal Year: A twelve month period to which an annual operating budget applies. Fringe (or Employee) Benefits: Benefits paid by the City for social security, retirement, group health, life, and dental insurance. It also includes costs for worker’s compensation and unemployment. Full Time Equivalent Position (FTE): A part time position converted to the decimal equivalent of a full time position based on 2,080 hours per year. For example, a part time typist working for 20 hours per week would be the equivalent to .5 of a full time position. Fund: The fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources together with all related liabilities and residual equity or balances and changes therein which are segregated for the purpose of carrying out specific activities or obtaining certain objectives in accordance with special regulations, restrictions or limitations. Fund Balance: Funds remaining after the application of available revenues and resources to support expenditures for the fund. General Fund: A fund used to account for all financial resources except those required to be accounted for in another fund. General Obligation Bonds: Bonds for the payment of which the full faith and credit of the issuing government are pledged.

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Goal: Broad statement of desired results for the city, department, and/or activity relating to the quality of services to be provided to the citizens of Burlington. Home and Community Environment Program: Program to provide satisfactory opportunity for productive and enjoyable living for the citizenry both as individuals and as a community of people. Human Development: Program to promote the general well being of the City and to encourage the fullest development of cultural and educational potentials of the citizens and the community. Intergovernmental Revenues: Revenue from other governments, primarily in the form of Federal and State grants, but may also be payments from other local governments. Internal Service Fund: A fund used to account for the financing of goods and services provided by one department or agency to other departments or agencies of a government on a cost/reimbursement basis. Level of Service: Generally used to define the existing or current services, programs and facilities provided by the government for its citizens. Level of service of any given activity may be increased, decreased, or remain the same depending upon the needs, alternatives, and available resources. Levy: The total amount of taxes, special assessments, or service charges imposed by a government to support governmental activities. Objectives: Specific measurable achievements that an activity seeks to accomplish within a given time frame which are directed to a particular goal. An objective should be stated in terms of results, not processes or activities. Ordinance: A formal legislative enactment by the governing body of a municipality. Performance Measure: Data collected to determine how effective or efficient a program is in achieving its objectives. Personnel Services: Expenditures for salaries, wages, and related employee benefits for persons employed by the municipality. Policy and Administration Program: Program to provide for the functioning of the government and to assure the general administration of the municipality. Program: Particular and primary part of a function of governments. A program encompasses associated activities directed toward the attainment of established program objectives. Resolution: An order of a legislative body requiring less legal formality than an ordinance; additionally, it has less legal status.

358

Revenue: Income received by the City to support the government’s program of services to the citizens. Income includes such items as property tax, fees, user charges, grants and fines. Special Assessment: A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. Special Revenue Fund: Funds used to account for proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. Taxable Valuations: Valuations set upon real estate or other property by a government as the basis for levying taxes. Taxes: Compulsory charges levied by government for the purpose of financing services performed for the common benefit. This does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Transfers In/Out: Amounts transferred from one fund to another to assist in financing the services of the recipient fund. Trust and Agency Funds: Funds used to account for assets held by a government in a trustee or agent capacity for individuals, private organizations, other governments, and/or other funds. User Charge: The payment of a fee for direct receipt of a public service by the party who benefits from the service.

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Burlington: A Great Place to Live, Work and Play Annual Budget

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Transcript of Burlington: A Great Place to Live, Work and Play Annual Budget