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Home My WebLink About03/10/2016cj -774 /7/‘,24—dei-6 724.„.6) 7w_ 77,-,57 -373,2„(_et2' ze_eeeitizfrg_ 7zf?ee 1JV 2V{z4 rPDL" /tez f2 -3/ /4 -e ---)8- 1-a"- 2 7146 77-&"--14d /71, ,/ */=,1 F474e A2"L'e- 2=fL 0-1 ze-4-°/-ete4,4_ .-e;)4 Go Waterloo — FYE17 Budget Presentation City of Waterloo, Iowa The Mission Effectively and efficiently utilize the various resources of city government in order to help make Waterloo the best possible place to live, work, do business, play and raise a family for all citizens. City of Waterloo Top Strategic Priorities As Defined by Mayor and Council • Support economic development (jobs, investment, lower taxes) • Continued Implementation of Downtown Redevelopment Master Plan • Improve housing (variety, quality, cost) • Improve service delivery • Enhance inter -governmental cooperation City of Waterloo Top Strategic Priorities As Defined by Mayor and Council • Collaborate with statewide elected officials to reduce the burden on local property taxes • Address workforce needs (attraction, retention, training) • Ensure safe streets and neighborhoods • Enhance quality of life POPULATION RANKING 2015/2016 CITY TAX RATES, BY CONTROL COUNTY DEPARTMENT OF MANAGEMENT - LOCAL BUDGET DIVISION LARGEST 15 CITIES RANKED BY POPULATION 2010 TAXABLE VALUE JANUARY 1, 2014 VALUATION TOTAL REGULAR LEVY - --- .. -- ,,,^.. vv «E RHi ivii iu A(LAND W/O AG RANKING 1DES MOINES 203,433 6,531,346,569 1 5,985,156 1 16.92000 2CEDAR RAPIDS 126,326 5,978,853,402 2 5,741,273 15.21621 3 7 3 DAVENPORT 99,685 4,003,576,327 4 14,700,167 16.78000 4 4 SIOUX CITY 82,684 2,274,505,570 11 4,110,227 16.11034 5 WATERLOO 68,406 2,218,783,803 12 12,372,578 17.76370 6 6IOWA CITY 67,862 3,147,722,337 5 1,588,496 16.65096 1 7 COUNCIL BLUFFS 62,230 2,461,535,598 7 10,029,508 17.75000 5 2 8AMES 58,965 2,444,958,642 8 1,879,319 10.62937 14 9DUBUQUE 57,637 2,255,562,993 10 3,152,505 11.02590 13 10 WEST DES MOINES 56,609 4,052,638,912 3 6,018,149 12.00000 10 11ANKENY 45,582 2,385,879,154 9 3,572,187 11.85000 11 12 URBANDALE 39,463 2,493,875,597 6 3,335,800 9.82000 15 13 CEDAR FALLS 39,260 1,514,959,618 14 5,886,712 11.52796 12 14 MARION 34,768 1,372,569,351 15 3,165,904 13.58625 8 15 BETTENDORF 33,217 1,977,551,522 13 4,231,386 12.55000 9 Tax Rate Percentage Change Through FYE12-FYE17 Cities with Population over 50,000 -0-Iowa City Waterloo nt. Sioux City Ames -Council Bluffs Cedar -Rapids West Des Moines Des _Moines Dubuque Davenport FYE12 FYE13 FYE14 FISCAL YEAR FYE15 FYE16 FYE17 Do my property taxes pay all the City's expenses? Debt Proceeds 15% -\ Other- 4% ther4% Charges for Services 18% License & Permits \_Interest1% TIF Revenues 5% Property Taxes 27% State & Local Funds] Federal Funds 1% 9% 9% For the Year Ending 6-30-2017 Where does my property tax dollar go? ito woo) cs .741 1 LIR t ITE ERS NOT( 5 :ESS.. TENDER I Iia Al: PMTS. At AMC, PRIVATE 1, G 22106449 F 7 sb City of Waterloo 43 cents Waterloo Schools 38 cents Black Other Hawk Co. 16 cents 3 cents For the Year Ending 6-30-2016 What do my property taxes pay for? 0% 16% Police, Fire, Building Inspection Human Rights Airport, Parking, MET bus service Administration, City Facilities Maintenance Planning, Economic Development 77% Library, Leisure Services, Arts For the Year Ending 6-30-2017 How is the money spent? Commodities Costs 6% _1% Other Contracted Services Costs 77% For the Year Ending 6-30-2017 Personnel Costs (Including Benefits) ow are debt service funds use Bond Interest Administration Fees Bond Principal For the Year Ending 6-30-2017 How is the tax bill on my home determined? • Assessed Value (Revaluation) • Times Rollback • Equals Taxable Value • Divide by $1,000 • Times Total Tax Levy Rate • Equals Total Tax Bill • City Portion of Tax Bill • Grout Portion of Tax Bill • Projected Annual Increase • Percentage Increase with Grout FYE17 $102,880 .556259 $57,228 57.2293 $41.29191 $2,363.05 $990.02 $15.45 $15.44 1.56% FYE16 $100,000 .557335 $55,734 55.7335 $41.48607 $2,312.16 $990.03 Has the share of taxes paid by homeowners changed over time? 70% 60% CU 50% ( 40% C xv 30% 0 20% 0 10% 0% 61% 2011 Fiscal Year 2017 Residential Commercial/ Industrial Utilities 5% 3.5 2.5 z 0 0 1.5 j 0.5 0 100% ASSESSED TAXABLE - TIF terloo Valuation Trends 3.10B 2.15B 1.46B 44M This is an increase of 3.77% in total assessed value and an increase of 1.53% in taxable value for FYE17. 92M 150M 223M 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 FISCAL YEAR TAXES PAID Property Tax Trends With Comparison To Inflation $35,000 $30,000 $25,000 $20,000 $15,000 $10,000 $5,000 RESIDENTIAL ACT COMMERCIAL ACT INDUSTRIAL ACT ��RES INFL ADJ awism•COMM INFL ADJ mbIND INFL ADJ 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 FISCAL YEAR FYE 17 General Fund Budget Process • Department requests were due December 31. • Base requests for expenditures were to be developed with personnel costs updated for new contractual agreements. • Other expenditures limited to prior year certified budget totals for non -personnel expenditures. • Revenue to be reviewed and budgeted realistically. • Additional needs layer — additional expenditures needed to provide the current level of services could be requested in a separate layer. • The Finance Department is compiling these numbers now. • Memo with additional instructions from Mayor Hart distributed the week of January 4. • Impact statements for 2% and 5% expense reductions due to Finance by January 22. • Department budget review meetings were held with the Mayor and CFO the week of January 25, 2016. • 22 televised department budget review meetings were held with City Council members from February 3 through February 18. • 4 televised general work sessions were held with City Council beginning on January 11, 2016. • Budget options — Staff, council members and the public were encouraged to submit budget ideas and options to the Finance Department by March 2. • Special council meeting scheduled for March 10 for the budget hearing and vote. FYE17 General Fund u s �get • Personnel Increases (Primarily Contractual): Pay increases including payroll taxes, overtime, and other pay -outs less positions not filled or moved $ 168,502 Health insurance increase 49,635 Police & Fire pension decrease (6.7% decrease in contribution rate from 27.77% of payroll to 25.92%) 212,465) Decreased retirement payments ( 32,315) Total Personnel Decreases $ ( 26 643 FYE17 General Fund Budget Impacts • Other Significant Non -Personnel Changes: Increase in liability & property insurance $ 201,404 Increase in police & fire dispatch costs 69,202 Increase in workers compensation claims 36,385 Increase in software costs 23,367 Increase in vehicle/equipment repair parts 45,117 Contract for parking operations 403,800 Decrease in BHC Emerg Mgmt costs (88,960) Decrease in legal fees (29,250) FYE17 General Fund Budget Impacts • Other Significant Non -Personnel Changes (continued): Decrease in negotiations expense (25,000) Eliminated library janitorial contract (44,720) Decreased contractual services for IT (126,266) Decreased elections expense (60,000) Decrease in fuel costs (84,400) Other expense changes — net (1,565) Total Net Non -Personnel Expense Changes $ 319,114 FYE 17 General Fund Budget Impacts • Significant Revenue Changes: Decreased Utility & Cable Franchise Fees $( 224,810) Decreased State Corporate Rollback Rept ( 97,797) Increased property sales revenue 120,000 Increased Road Use Tax Funding for Forestry Operations 250,000 Other revenue changes — net Total Net Revenue Increases 5,197 $ 52,590 FYE 17 General Fund Budget Impacts • Net Change in General Fund Property Taxes: Net decrease in personnel expenses ($ 26,643) Net increase in other expenses 319,114 Net increase in revenue ( 52,590) Increase use of fund balance restricted for health insurance ( 576,000) Increase for Grout Levy 608,333 Total Net Increase in General Fund Property Taxes from FYE2016 $ 272,214 F ] 7 General Fund Budget Impacts • Net Change in Property Taxes: Increase in General Fund property taxes $ 272,214 Decrease in Debt Service Fund property taxes ( 83,769) Increase in Library Tax Levy property taxes 9,261 Net Increase in Total Property Taxes from FYE2016 $ 197,706 FYE17 General Fund Budget Impacts • Net Changes From Published Budget: Reduction in personnel expenses $ 430,854 Increase Road Use Tax funding for forestry 250,000 Reduce funding for MET Transit (to FYE16 level) 28,287 Fund animal control from Sanitation Fund 207,532 Reduce property tax support for Airport operations 63,724 Increase property sales revenue 100,000 Increase use of health insur. fund balance 576,000 Increase use of fund balance (same as FYE16 level) 336,651 Various other net reductions 27,472 Decrease in Rollback Replacement revenue ( 82,821) Total Reduction in Property Taxes from Published $ 1,937,699 Property Taxes Required to Support the FYE17 Budget FYE2017 Property Taxes $40,349,433 Incr (Decr) from prior year $ 287,706 Percentage Increase (Decr) 0.72% Proposed Levy Rate $17.56954 Residential Tax Increase Avg Reval (with Grout levy) 1.56% Residential Tax Increase Avg Reval (without Grout levy) 0% Comm/Ind Tax Increase (Decr) (1.09%) Multi -Residential Tax Incre (Decr) (5.21%) FYE2016 $40,151,727 $ (735,982) (1.80%) $17.76370 1.38% Wh use fund balanc 02 04 06 08 Fiscal Year 10 12 14 Target What do we know about Future Expenses? Personnel Expense Trends 47 N C 0 46 c 45 0 w N aa) 44 CI. x LU a 43 c c 0 N at 42 a 41 40 FY17 FY18 FY19 FY20 FY21 Fiscal Year • Still have questions? Please call City Hall - Mayr Hart or Michelle Weidner will be glad to help. Thank you for participating in the development of the FYE2017 budget! A special thank you to the City Council, Mayor Hart, the Finance Department staff, especially Joyce Schroeder, and all City departments for their work to develop the budget and for the service they provide to our citizens year-round. FYE2016 CERTIFIED AND FYE2017 PROPOSED BUDGET COMPARISON - CITY OF WATERLOO GENERAL FUND Mayor's Proposed Budget 3-10-16 Budget Hearing K:\ USERS\MICHELLE-W\Budget FYE17\FY17BUDGET_Mayor Proposed Certified.xlsx 1 3/10/2016 1:58 PM A B E F G H I J K L M 1 FY2016 BUDGET FY2017 BUDGET % FY2016 BUDGET FY2017 BUDGET FY2016 TAXES FYE2017 LEVY RATE REQUESTED 2 BUDGET CODE ACTIVITIES -GENERAL FUND CERTIFIED PROPOSED CHANGE CERTIFIED PROPOSED LEVIED $ 17.56954 $ AMOUNT 3 EXPENSE EXPENSE REVENUE REVENUE $ 17.76370 -1.09% CHANGE CHANGE 4 5 PUBLIC SAFETY 6 010-11-1100 POLICE OPERATIONS 13,007,613 13,278,004 2.08% 327,500 296,000 12,680,113 12,982,004 301,891 2.38% 7 010-11-1105 POLICE COMPUTER SERVICE 172,490 189,816 10.04% 0 0 172,490 189,816 17,326 10.04% 8 010-11-1200 PUBLIC SAFETY ADMINISTRATION 150,538 153,602 2.04% 0 0 150,538 153,602 3,064 2.04% 9 200-11-1140 POLICE PENSION 2,378,351 2,297,066 -3.42% 0 0 2,378,351 2,297,066 (81,285) -3.42% 10 010-11-1150 POLICE GRANTS 534,798 543,613 1.65% 534,798 543,613 0 0 0 0.00% 11 010-11-1150 POLICE GRANTS (DISCR H/M) 25,000 40,000 60.00% 25,000 40,000 0 0 0 0.00% 12 010-11-1160 LAW ENFORCEMENT PROGRAMS 244,000 266,000 9.02% 244,000 266,000 0 0 0 0.00% 13 010-11-1165 POLICE TOBACCO ENFORCEMENT 5,500 5,500 0.00% 5,500 5,500 0 0 0 0.00% 14 010-01-1700 B.H. COUNTY EMA/SIREN MAINTENANCE 165,667 76,707 -53.70% 0 0 165,667 76,707 (88,960) -53.70% 15 010-12-1400 FIRE RESCUE 9,045,422 9,182,995 1.52% 69,29067,507 8,976,132 9,115,488 139,356 1.55% 16 010-18-1405 FIRE -GARAGE PARTS & SERVICE 163,516 189,600 15.95% 0 0 163,516 189,600 26,084 15.95% 17 200-12-1420 FIRE PENSION 2,004,376 1,873,196 -6.54% 0 0 2,004,376 1,873,196 (131,180) -6.54% 18 010-12-1412 FIRE RESTRICTED PROGRAMS .. 22,000 22,000 0.00% 22,000 22,000 0 0 0 0.00% 19 010-12-1415 HAZARDS REGIONAL RESPONSE TRG PROG 162,758 145,300 -10.73%I 166,300 145,300 (3,542) 0 3,542 -100.00% 20 010-12-1425 FIRE SAFER GRANT 0 82,964 NEW 082,964 0 0 0 0.00% 21 010-12-1410 FIRE AMBULANCE SERVICE 2,011,225 2,071,270 2.99% 1,864,000 1,864,000 147,225 207,270 60,045 40.78% 22 010-18-1411 AMULANCE-GARAGE PARTS & SERVICE 32,250 38,500 19.38% 0 0 32,250 38,500 6,250 19.38% 23 010-22-5100 BUILDING INSPECTION 1,246,550 1,249,864 0.27% 1,555,333 1,598,833 (308,783) (348,969) (40,186) 13.01% 24 010-17-2400 ANIMAL CONTROL 386,481 0 -100.00% 87,664 0 29.8,817 0 (298,817) -100.00% 25 010-17-2450 ANIMAL CONTROL RESTRICTED DONATIONS 250 0 < 100.00% 250 0 0 0 0 0.00% 26 27 TOTAL -PUBLIC SAFETY 31,758,785 31,705,997 -0.17% 4,901,635 4,931,717 26,857,150 26,774,280 (82,870) -0.31% 28 - - - 29 30 PUBLIC WORKS 31 010-07-7650 SIDEWALKS 168,000 195,000 16.07% 168,000 195,000 0 0 0 0.00% 32 010-03-7940 PARKING FACILITY ADMINISTRATION 147,426 0 -100.00% 526,000 0 (378,574) 0 378,574 -100.00% 33 010-17-7910 PARKING FACILITY MAINTENANCE 262,470 22,146 -91.56% 500 0 261,970 22,146 (239,824) -91.55% 34 010-22-7930 PARKING OPERATIONS 0 523,500 NEW 0 523,500 0 0 0 0.00% 35 010-29-7700 AIRPORT OPERATIONS 1,011,950 1,034,950 2.27% 1,011,950 1,034,950 0 0 0 0.00% 36 010-01-7800 MET TRANSIT AUTHORITY 1,414,374 1,414,374 0.00% 0 0 1,414,374 1,414,374 0 0.00% 37 010-18-7950 CENTRAL GARAGE 336,768 325,534 -3.34% 67,600 77,300 269,168 248,234 (20,934) -7.78% 38 010-18-7952 CENTRAL GARAGE - CHARGEBACKS 530,000 530,000 0.00% 530,000 530,000 0 0 0 0.00% 39 010-18-7955 MOTOR POOL -PASS THROUGH ACCOUNT 2,776,231 1,935,768 -30.27% 2,793,322 1,956,859 (17,091) (21,091) (4,000) 23.40% 40 41 TOTAL -PUBLIC WORKS 6,647,219 5,981,272 -10.02% 5,097,372 4,317,609 1,549,847 1,663,663 113,816 7.34% K:\ USERS\MICHELLE-W\Budget FYE17\FY17BUDGET_Mayor Proposed Certified.xlsx 1 3/10/2016 1:58 PM A FYE2016 CERTIFIED AND FYE2017 PROPOSED BUDGET COMPARISON - CITY OF WATERLOO GENERAL FUND B Mayor's Proposed Budget 3-10-16 Budget Hearing E F G 2 3 4 BUDGET CODE FY2016 BUDGET ACTIVITIES -GENERAL FUND CERTIFIED 42 43 44 45 46 EXPENSE FY2017 BUDGET PROPOSED EXPENSE CHANGE H FY2016 BUDGET FY2017 BUDGET FY2016 TAXES) FYE2017 LEVY RATE REQUESTED CERTIFIED REVENUE J K L M PROPOSED LEVIED $ 17.56954 $ AMOUNT REVENUE $ 17.76370 -1.09% CHANGE CHANGE 47 48 49 50 HEALTH & SOCIAL SERVICES 010-01-2200 BLACK HAWK COUNTY HEALTH DEPT. 010-27-2500 HUMAN RIGHTS COMMISSION 010-27-2505 EEOC CONTRACT 010-27-2510 FAIR HOUSING ENFORCEMENT 010-27-2510 FAIR HOUSING PARTNERSHIP GRANT 010-27-2520 HUMAN RIGHTS PROJECTS 75,000 75,000 0.00% 75,000 75,000 0 0 51 52 53 TOTAL -HEALTH & SOCIAL SERVICES 54 55 56 CULTURE & RECREATION 57 010-01-3330 KBBG COMMUNICATIONS 010-01-4405 CEMETERY OPERATIONAL SUBSIDY 58 010-01-4420 GROUT MUSEUM 59 010-26-4208 60 YOUTH PAVILION 61 010-26-4250 CENTER FOR THE ARTS 010-26-4251 RIVERLOOP EVENT FACILITIES 63 010-26-4265 64 010-26-4265 65 010-33-3100 CM GRANTS & PROJECTS CENTER FOR THE ARTS (H/M) CENTER FOR THE ARTS (DISCR H/M) LIBRARY SERVICES 268,056 30,000 12,000 0 262,954 45,000 45,000 0 0 -1.90% 50.00% 275.00% 0.00% 0.00% 10,000 30,000 12,000 0 0 45,000 45,000 0 0 258,056 0 0 0 262,954 0 0 0 0 0 4,898 0 0 0 0 0.00% 1.90% 0.00% 0.00% 0.00% (100% 385,056 427,954 11.14% 127,000 165,000 258,056 262,954 4,898 1.90% 0 50,000 0 50,000 0.00% 0 0 0 0 0 0.00% 0.00% 0 0 66 010-33-3110 67 010-33-3150 68 010-33-3160 69 010-33-3180 70 010-33-3190 71 010-33-3200 72 010-33-3210 LIBRARY - ENRICH IOWA GRANT LIBRARY OPEN ACCESS PLUS LIBRARY GRANTS LIBRARY GIFT & MEMORIAL IOWA LIBRARY SERVICE COUNTY LIBRARY LIBRARY OPEN ACCESS 73 74 010-37-4100 010-37-4102 75 010-37-4105 76 010-37-4105 77 78 010-37-4110 010-37-4120 LEISURE SERVICES - PARKS LEISURE SERVICES - PARKS - CHARGEBACKS LEISURE SERVICES PROJECTS LEISURE SERVICES PROJECTS (H/M) LEISURE SERVICES - DOWNTOWN MTCE GOLF COURSES 0 442,398 808,735 0 35,000 0 0 1,888,534 1 18,102 3,000 51,865 20,000 4,120 61,717 10,000 1,916,371 634,334 NEW 0 26,001 50,000 0 430,315 818,818 10, 700 35,000 0 0 1,832,971 18,417 3,000 51,865 20,000 4,120 62,846 10,000 1,663,871 -2.73% 93,300 84,300 349,098 50,000 608,333 346,015 0 608,333 1.25% NEW 0.00% 0.00% 0.00% -2.94% 1.74% 0.00% 0.00% 0.00% 0.00% 1.83% 0.00% -13.18% 110,800 0 35,000 0 0 135,184 18,102 3,000 51,865 20,000 4,120 61,717 10,000 50,560 630,000 22,000 0 302,722 880,000 22,000 0 302,632 39.68% 0.00% 0.00% -0.03% 630,000 22,000 0 0 117,800 12,000 35,000 0 0 79,621 18,417 3,000 51,865 20,000 4,120 62,846 10,000 48,060 880,000 22,000 0 0 697,935 0 0 0 0 1,753,350 0 0 0 0 0 0 0 1,865, 811 0 0 0 302,722 1,274, 986 1,262,177 -1.00% K:\USERS\MICHELLE-W\Budget FYE17\FY17BUDGET_Mayor Proposed Certified.xlsx 2 1,096,488 1,010, 750 178,498 701,018 (1,300) 0 0 0 1,753,350 0 0 0 0 0 0 0 1,615,811 0 0 0 302,632 251,427 0.00% (3,083) 3,083 (1,300) 0 0 0 0 0 0 0 0 0 0 (250, 000) 0 0 0 (90) 72,929 NEW -0.88% 0.44% NEW 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -13.40% 0.00% 0.00% 0.00% -0.03% 40.86% 3/10/2016 1:58 PM FYE2016 CERTIFIED AND FYE2017 PROPOSED BUDGET COMPARISON - CITY OF WATERLOO GENERAL FUND BUDGET CODE FY2016 BUDGET ACTIVITIES -GENERAL FUND CERTIFIED FY2017 BUDGET PROPOSED FY2016 BUDGET CHANGE CERTIFIED FY2017 BUDGET Mayor's Proposed Budget 3-10-16 Budget Hearing Ic L M 2016 TAXES FYE2017 LEVY RATE REQUESTED LEVIED $ 17.56954 $ AMOUNT 17.76370 -1.09% FY PROPOSED EXPENSE EXPENSE REVENUE REVENUE CHANGE CHANGE 79 010-37-4125 GOLF CO 80 010-37-4180 SPORTSPLEX 81 82 010-37-4200 SPORTS & YOUTH SERVICES 010-37-4500 YOUNG ARENA 83 84 TOTAL -CULTURE & RECREATION 85 86 87 COMMUNITY & ECONOMIC DEVELOPMENT 88 010-08-5700 PLANNING & ZONING 89 010-08-5750 RECREATION AREA DEVELOPMENT 90 010-08-5885 CITY PROPERTY MANAGEMENT 91 92 010-01-5710 INRCOG MEMBERSHIP 010-08-6100 ECONOMIC DEVELOPMENT -08-6105 94 010-01-6650 95 010-01-6660 96 010-01-6920 97 010-22-6860 98 010-32-5850 99 010-32-5861 ECONOMIC DEVELOP -SPECIAL PROJECTS TOURISM PROMOTION -VARIOUS GRTS (H/M) TOURISM PROMOTION -VARIOUS DISCR (H/M) CONVENTION & VISITORS BUREAU (H/M) SULLIVAN CENTER MAINTENANCE COMM DEVEL-ADMINISTRATIVE COMM DEVEL-LHAP HOUSING POOL 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 TOTAL -COMMUNITY & ECONOMIC DEV 10,740 1,276,000 632,294 823,080 12,338 1,130,138 305,325 765,960 10,740 1,276,000 307,175 765,960 327,209 37,120 325,119 57,120 (2,090) 20,000 10,117,640 10,855,180 4,555,897 4,845,655 5,561,743 6,009,525 447,782 0.00% 0.00% -0.64% 53.88% 580,287 0 107,200 32,151 50,000 981 240,000 95,000 600,000 248,406 5,000 31,217 591,808 110,983 32,151 1.99% 0.00% 3.53% 0.00% 100,000 100.00% 0 100.00% 240,000 0.00% 80,000 -15.79% 600,000 0.00% 249,569 0.47% 5,000 0.00% 35,617 14.09% 238,568 367,505 45,200 45,200 341,719 (45,200) 100,000 32,151 56,000 981 240,000 95,000 600,000 248,406 5,000 31,217 100,000 0 240,000 80,000 600,000 249,569 5,000 35,617 224,303 (117,416) -34.36% 0.00% 10.98% 0 0.00% 0 -100.00% (45,200) 110,983 (6, 000)_ 0 0 0 0 0 0 32,151 10,983 0 0 0 0 0 0 0 6,00 0 0 0 0 0 0 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1,990,242 2,045,128 2.76% 1,567,572 1,722,891 422,670 322,237 (100,433) -23.76% GENERAL GOVERNMENT 010-01-8200 010-01-8220 010-01-8222 010-02-8100 010-03-8400 010-03-8400 010-03-8402 010-06-8600 010-03-8900 010-03-8902 115 010-03-8905 MAYOR'S OFFICE ADMIN SERVICES/MIS 204,775 216,768 5.86% 0 ADMIN SERVICES/MIS - CHARGEBACKS CITY COUNCIL 400,310 40,000 406,430 40,000 70,068 1.53% 0.00% 1,445 0 204,775 1,445 398,865 216,768 404,985 11,993 6,120 5.86% 1.53%, 40,000 40,000 0 0 CITY CLERK AND FINANCE 70,299 0.33% 0 0 CITY CLERK AND FINANCE - ELECTION COSTS CITY CLERK AND FINANCE - CHARGEBACKS CITY ATTORNEY 1,367,023 1,394,598 2.02% 5,356,345 5,152,485 60,000 0 -100.00% 0 77,500 77,500 0.00% 77,500 70,068 (3,989,322) 0 60,000 77,500 0 70,299 (3,757,887) 0 0.00%, 231 231,435 0.33% -5.80% 0 (60,000) -100.00% 0 LIABILITY INSURANCE 397,763 331,811 -16.58% 0 LIABILITY INSURANCE - CHARGEBACKS HEALTH/LIFE INSURANCE 1,181,953 1,384,312 17.12% 0 500,000 500,000 0.00% 500900 0 0 0.00% 0 0 397,763 0 1,181,953 500,000 0 0 0 331,811 1,384,312 0 0 0 0.00% (65,952) -16.58% 202,359 K:\USERS\MICHELLE-1MBudget FYE17\FY17BUDGET Mayor Proposed Certified.xlsx 3 17.12% 0 0.00% 0 0.00% 3/10/2016 1:58 PM FYE2016 CERTIFIED AND FYE2017 PROPOSED BUDGET COMPARISON - CITY OF WATERLOO GENERAL FUND Mayor's Proposed Budget 3-10-16 Budget Hearing E F G H J K L M 2 3 4 BUDGET CODE FY2016 BUDGET FY2017 BUDGET FY2016 BUDGET FY2017 BUDGET ACTIVITIES -GENERAL FUND CERTIFIED PROPOSED CHANGE CERTIFIED PROPOSED EXPENSE EXPENSE REVENUE 116 117 118 119 120 121 122 FY2016 TAXES FYE2017 LEVY RATE REQUESTED LEVIED $ 17.56954 $ AMOUNT REVENUE $ 17.76370 -1.09% CHANGE CHANGE 010-03-8950 010-03-8960 010-03-8150 010-03-8970 010-09-2600 010-09-8250 010-09-8252 123 010-09-8255 124 010-22-8800 SELF FUNDED HEALTH INSURANCE SELF FUNDED WORK COMP PUBLIC ACCESS STUDIO PRINT SHOP 306,430 306,430 0.00% 1,356,974 1,932,974 (1,050,544) 641,072 149,986 677,457 5.68% (1,626,544) (576,000) 54.83% 75,000 75,000 566,072 602,457 36,385 6.43% 152,199 1.48% 95,750 65,750 54,236 51,000 46,000 -9.80% 86,449 32,213 59.39% 0 0 EAP SUBSTANCE ABUSE PROGRAM 2,500 14,500 480.00% 51,000 46,000 (5,000) -9.80% 0 0 HUMAN RESOURCES 327,231 308,159 -5.83% 2,500 14,500 12,000 480.00% 0 0 HUMAN RESOURCES - CHARGEBACKS SAFETY COMMITTEE CITY HALUFACILITIES MAINTENANCE 32,500 32,500 0.00% 327,231 308,159 (19,072) -5.83% 32,500 32,500 0 10,000 125 010-22-8820 CITY FACILITIE 126 010-22-8850 VETERANS MEMORIAL HALL 127 200-09-8980 UNEMPLOYMENT FUND 128 129 TOTAL -GENERAL GOVERNMENT 130 131 132 TRANSFERS 010-03-9050 HOTEUMOTEL DEBT SERVICE TRANSFER 134 010-03-9050 TIF ECONOMIC DEV TRANSFER (INTERNAL TIF 565,551 5,085 8,815 15,000 550,063 5,085 8,815 50.00% -2.74% 0.00% 0.00% 0 0 0 0 5,085 0 0 10,000 0 565,551 5,085 0 0 45,000 40,000 -11.11 8,815 45,000 15,000 550,063 0 8,815 40,000 5,000 (15,488) 0 0 (5,000) 0.00%, 50.00% -2.74% 0.00%` 0.00% -11.11% 6,444,562 6,577,926 2.07% 7,540,599 7,882,739 (1,096,037) (1,304,813) (208, 776) 19.05% 135 136 137 138 49,478 47,250 127,000 127,000 - 4.50% 0.00% 49,478 47,250 127,000 127,000 0 0.00% 0.00% TOTAL -TRANSFERS 176,478 174,250 - 1.26% 176,478 174,250 0 0 0.00% 139 140 010-03-8400 141 STATE REPLACEMENT FUNDS (COMM/IND ROI PROPOSED USE OF FUND BALANCE 0 0 1,433,352 1,335,555 0 0 0.00% 142 143 144 PERSONAL SERVICES INCREASES 0 0.00% 500,000 0 500,000 0 (1,433,352) (500, 000) 0 (1,335,555) (500,000) 97,797 0 0 0 -6.82% 0.00% 0.00% TOTAL CITY BUDGET - GENERAL FUND 57,519,982 57,767,707 0.43% 25,899,905 25,875,416 31,620,077 31,892,291 272,214 0.86% K:\USERS\MICHELLE-W\Budget FYE17\FY17BUDGET_Mayor Proposed Certified.xlsx 4 3/10/2016 1:58 PM FYE2016 CERTIFIED AND FYE2017 PROPOSED BUDGET COMPARISON - CITY OF WATERLOO GENERAL FUND BUDGET CODE E F G H FY2016 BUDGET FY2017 BUDGET ACTIVITIES -GENERAL FUND FY2016 BUDGET FY2017 BUDGET CERTIFIED PROPOSED CHANGE EXPENSE EXPENSE CERTIFIED REVENUE PROPOSED REVENUE J K Mayor's Proposed Budget 3-10-16 Budget Hearing L M FY2016 TAXES FYE2017 LEVY RATE REQUESTED LEVIED $ 17.56954 $ AMOUNT $ 17.76370 -1.09% CHANGE CHANGE TAXABLE VALUATION FYE2016 147 148 149 150 151 152 153 Taxable valuation - including TIF but excluding gas & electric utility values Taxable valuation - excluding TIF & gas & electric utility values Taxable valuation - including TIF and electric utility values Taxable valuation - excluding TIF but including gas & electric utility values Commercial/Industrial Property Rollback Taxable valuation - Ag Land Tax Askings per One Cent of Levy (In Thousands) FYE2017 (In Thousands) 2,339,709 2,124,716 2,433,778 2,218,784 100,697 12,373 22,188 2,391,757 2,161,858 2,482,984 2,253,085 96,301 12,329 22,531 (Decrease) (Decrease) 52,048 37,142 49,206 34,301 (4,396) 1.55% PROPERTY TAX LEVY ANALYSIS: FY2016 TAX FY2016 TAX FY2017 TAX 163 DEBT SERVICE LEVY POLICE & FIRE PENSION SYSTEM 7,932,578 4,382,727 EMERGENCY MGMT COMMISSION LEVY TRANSIT LEVY TORT INSURANCE LEVY FICA/IPERS LEVY HEALTH INSU 165,667 1,414,374 1,181,953 1,886,311 $ 3.25937 $ 1.97528 0.07467 $ 0.63745 $ 0.53270 $ 0.85016 STATE BACKFILL CORP ROLLBACK 7,848,809 326,589 $ 3.16104 4,170,262 178,244 FY2017 TAX $ AMOUNT CHANGE 164 $ 608,333 WORKERS COMP. INSURANCE LEVY 566,072 I .:J I out) $ 0.25513 165 $ (132) UNEMPLOYMENT LEVY 45,000 $ 0.02028 166 LIBRARY VOTED LEVY 599,072 $ 0.27000 167 EMERGENCY LEVY 599,072 $ 0.27000 168 GROUT LEVY - $ - 169 AG LAND LEVY 37,165 170 GENERAL FUND $8.10 LEVY 17,972,150 $ 8.10000 171 172 TOTAL PROPERTY TAX LEVY $ 40,151,727 $ 17.76370 173 174 175 AMOUNT CHANGE IN TAX LEVY 176 X177 % CHANGE - - -_ UNDER $8.10 LEVY LIMIT 178 179 180 181 ADJUSTED TOTAL PROPERTY TAX LEVY (AT GF $8.10 LEVY LIMIT) 76,707 1,414,374 1,384,312 1,894,084 2,806,407 602,457 40,000 608,333 608,333 608,333 37,033 18,249,989 1.85091 0.03405 (83,769) $ (212,465) $ (88,960) 60,453 59,168 80,956 119,951 0.62775 0.61441 0.84066 202,359 $ 1.24558 25,750 $ 0.26739 1,709 $ 0.01775 26,001 $ 0.27000 7,773 $ (563,179) $ 36,385 $ (5,000) 9,261 26,004 $ 26,001 0.27000 9.261 $ 0.27000 $ 608,333 $ (132) 780,041 $ 8.10000 $ 277,839 $ 40,349,433 $ 1,714,146 $ 17.56954 $ 197,706 $ 1,335,555 $ 197,706 0.49% (1) 18,249,989 $ 902,941 $ (0.19) -1.09% $ (0.00000) $ 17.56954 GENERAL FUND $8.10 LEVY INCREASE (DECR 277,839 TOTAL PROPERTY TAX COLLECTION INCREA: 0.49% K:\USERS\MICHELLE-W\Budget FYE17\FYI7BUDGET Mayor Proposed Certified.xlsx 5 3/10/2016 1:58 PM FYE2016 CERTIFIED AND FYE2017 PROPOSED BUDGET COMPARISON - CITY OF WATERLOO GENERAL FUND Mayor's Proposed Budget 3-10-16 Budget Hearing _ -1 A B E F G H I J K L M FY2016 BUDGET FY2017 BUDGET % FY2016 BUDGET FY2017 BUDGET FY2016 TAXES FYE2017 LEVY $ 17.56954 -1.09% RATE REQUESTED 2 BUDGET CODE ACTIVITIES -GENERAL FUND CERTIFIED PROPOSED CHANGE CERTIFIED PROPOSED LEVIED $ 17.76370 $ AMOUNT % 3 EXPENSE EXPENSE REVENUE REVENUE CHANGE CHANGE 4 182 183 I U•h Residential Tax Askings Home Value Avg Revaluation Adj Value Rollback Tax lncr (Decr) Monthly Change % Change 185 $ 17.56954 $ 17.76370 FYE2017 147,973 2.88% 152,234 0.556259 1,487.82 22.84 1.90 1.56% 186 FYE2016 147,973 147,973 0.557335 1,464.98 19.92 1.66 1.38% 187 $ 17.95159 FYE2015 154,138 -4% 147,973 0.544002 1,445.06 20.93 1.74 1.47% 188 $ 17.49319 FYE2014 154,138 154,138 0.528166 1,424.13 (0.01) (0.00) 0.00% 189 $ 18.20505 FYE2013 154,138 154,138 0.507518 1,424.14 37.79 3.15 2.73% 190 $ 18.53335 FYE2012 154,138 154,138 0.485299 1,386.35 65.76 5.48 4.98% 191 $ 18.26406 FYE2011 154,138 154,138 0.469094 1,320.59 34.15 2.85 2.65% 192 $ 18.30689 FYE2010 154,138 154,138 0.455893 1,286.43 38.51 3.21 3.09% 193 $ 18.36687 FYE2009 144,054 7% 154,138 0.440803 1,247.93 16.26 1.36 1.32% 194 $ 18.76669 FYE2008 144,054 144,054 0.455596 1,231.67 (17.04) (1.42) -1.36% 195 $ 18.84580 FYE2007 132,160 9% 144,054 0.45996 1,248.71 34.44 2.87 2.84% 196 $ 19.15566 FYE2006 132,160 N/A 132,160 0.479642 1,214.27 10.97 0.91 0.91% 197 $ 18.78999 FYE2005 118,000 12% 132,160 0.484558 1,203.30 56.70 4.72 4.95% 198 $ 18.90914 FYE2004 118,000 N/A 118,000 0.513874 1,146.60 26.52 2.21 2.37% 199 $ 18.37162 FYE2003 100,000 18% 118,000 0.516676 1,120.08 118.52 9.88 11.83% 200 $ 17.80075 FYE2002 100,000 N/A 100,000 0.562651 1,001.56 96.99 8.08 10.72% 201 LOG $ 16.49097 FYE2001 100,000 100,000 0.548525 904.57 K:\USERS\MICHELLE-W\Budget FYE17\FY17BUDGET_Mayor Proposed Certified.xlsx 6 3/10/2016 1:58 PM FYE2016 CERTIFIED AND FYE2017 PROPOSED BUDGET COMPARISON - CITY OF WATERLOO GENERAL FUND Mayor's Proposed Budget 3-10-16 Budget Hearing K:\USERS\MICHELLE-w\Budget FYE17\FY17BUDGET_Mayor Proposed Certified.xlsx 7 3/10/2016 1:58 PM A B E F G H I J K L M 1 FY2016 BUDGET FY2017 BUDGET % FY2016 BUDGET FY2017 BUDGET FY2016 TAXES FYE2017 LEVY $ 17.56954 -1.09% RATE REQUESTED 2 BUDGET CODE ACTIVITIES -GENERAL FUND CERTIFIED PROPOSED CHANGE CERTIFIED PROPOSED LEVIED $ 17.76370 $ AMOUNT % 3 EXPENSE EXPENSE REVENUE REVENUE CHANGE CHANGE 4 203 LV'F Commercial Tax Askings Property Value Avg. Revaluation Adj Value Rollback Tax !nor (Decr) Monthly Change % Change 205 $ 17.56954 $ 17.76370 FYE2017 752,427 752,427 0.90 11,897.82 (131.48) (10.96) -1.09% 206 FYE2016 752,427 752,427 0.90 12,029.30 (802.60) (66.88) -6.25% 207 $ 17.95159 FYE2015 752,427 752,427 0.95 12,831.90 (330.45) (27.54) -2.51% 208 $ 17.49319 FYE2014 752,427 752,427 1 13,162.35 (535.62) (44.64) -3.91% 209 $ 18.20505 FYE2013 752,427 752,427 1 13,697.97 (247.02) (20.59) -1.77% 210 $ 18.53335 FYE2012 752,427 752,427 1 13,944.99 202.62 16.89 1.47% 211 $ 18.26406 FYE2011 752,427 752,427 1 13,742.37 (32.23) (2.69) -0.23% 212 $ 18.30689 FYE2010 752,427 752,427 1 13,774.60 (7.98) (0.67) -0.06% 213 $ 18.36687 FYE2009 690,300 9% 752,427 0.997312 13,782.58 827.94 68.99 6.39% 214 $ 18.76669 FYE2008 690,300 N/A 690,300 1 12,954.65 55.85 4.65 0.43% 215 $ 18.84580 FYE2007 690,300 N/A 690,300 0.991509 12,898.79 (324.36) (27.03) -2.45% 216 $ 19.15566 FYE2006 690,300 N/A 690,300 1 13,223.15 348.79 29.07 2.71% 217 $ 18.78999 FYE2005 585,000 18% 690,300 0.99257 12,874.36 1,812.51 151.04 16.39% 218 $ 18.90914 FYE2004 585,000 N/A 585,000 1 11,061.85 554.11 46.18 5.27% 219 $ 18.37162 FYE2003 585,000 N/A 585,000 0.977701 10,507.74 94.30 7.86 0.91% 220 $ 17.80075 FYE2002 585,000 N/A 585,000 1 10,413.44 766.22 63.85 7.94% 221 LLL $ 16.49097 FYE2001 500,000 17% 585,000 1 9,647.22 K:\USERS\MICHELLE-w\Budget FYE17\FY17BUDGET_Mayor Proposed Certified.xlsx 7 3/10/2016 1:58 PM FYE2016 CERTIFIED AND FYE2017 PROPOSED BUDGET COMPARISON - CITY OF WATERLOO GENERAL F Mayor's Proposed Budget 3-10-16 Budget Hearing K:\USERS\MICHELLE-1N\Budget FYE171FY17BUDGET_Mayor Proposed Certified.xlsx 8 3/10/2016 2:01 PM A B E F G H I J K L M 1 FY2016 BUDGET FY2017 BUDGET % FY2016 BUDGET FY2017 BUDGET FY2016 TAXES FYE2017 LEVY RATE REQUESTED 2 BUDGET CODE ACTIVITIES -GENERAL FUND CERTIFIED PROPOSED CHANGE CERTIFIED PROPOSED LEVIED $ 17.56954 $ AMOUNT 3 EXPENSE EXPENSE REVENUE REVENUE $ 17.76370 -1.09% CHANGE CHANGE 4 223 4.49. Industrial Tax Askings Adj Value Rollback Tax Incr (Decr) Monthly Change % Change 225 $ 17.56954 FYE2017 1,000,000 N/A 1,000,000 0.90 15,812.59 (174.74) (14.56) -1.09% 226 $ 17.76370 FYE2016 1,000,000 N/A 1,000,000 0.90 15,987.33 (1,066.68) (88.89) -6.25% 227 $ 17.95159 FYE2015 1,000,000 N/A 1,000,000 0.95 17,054.01 (439.18) (36.60) -2.51% 228 $ 17.49319 FYE2014 1,000,000 N/A 1,000,000 1 17,493.19 (711.86) (59.32) -3.91% 229 $ 18.20505 FYE2013 1,000,000 N/A 1,000,000 1 18,205.05 (328.30) (27.36) -1.77% 230 $ 18.53335 FYE2012 1,000,000 N/A 1,000,000 1 18,533.35 269.29 22.44 1.47% 231 $ 18.26406 FYE2011 1,000,000 N/A 1,000,000 1 18,264.06 (42.83) (3.57) -0.23% 232 $ 18.30689 FYE2010 1,000,000 N/A 1,000,000 1 18,306.89 (59.98) (5.00) -0.33% 233 $ 18.36687 FYE2009 1,000,000 N/A 1,000,000 1 18,366.87 (399.82) (33.32) -2.13% 234 $ 18.76669 FYE2008 1,000,000 N/A 1,000,000 1 18,766.69 (79.11) (6.59) -0.42% 235 $ 18.84580 FYE2007 1,000,000 N/A 1,000,000 1 18,845.80 (309.86) (25.82) -1.62% 236 $ 19.15566 FYE2006 1,000,000 N/A 1,000,000 1 19,155.66 365.67 30.47 1.95% 237 $ 18.78999 FYE2005 1,000,000 N/A 1,000,000 1 18,789.99 (119.15) (9.93) -0.63% 238 $ 18.90914 FYE2004 1,000,000 N/A 1,000,000 1 18,909.14 537.52 44.79 2.93% 239 $ 18.37162 FYE2003 1,000,000 N/A 1,000,000 1 18,371.62 570.87 47.57 3.21% 240 $ 17.80075 FYE2002 1,000,000 N/A 1,000,000 1 17,800.75 1,309.78 109.15 7.94% 241 $ 16.49097 FYE2001 1,000,000 N/A 1,000,000 1 16,490.97 242 243 Multi -Residential Tax Askings Adj Value Rollback Tax Incr (Decr) Monthly Change % Change 245 $ 17.56954 FYE2017 500,000 N/A 500,000 0.86 7,576.86 (416.80) (34.73) -5.21% 246 $ 17.76370 FYE2016 500,000 N/A 500,000 0.90 7,993.67 (533.34) (44.45) -6.25% 247 $ 17.95159 FYE2015 500,000 N/A 500,000 0.95 8,527.01 (219.59) (18.30) -2.51% 248 $ 17.49319 FYE2014 500,000 N/A 500,000 1 8,746.60 K:\USERS\MICHELLE-1N\Budget FYE171FY17BUDGET_Mayor Proposed Certified.xlsx 8 3/10/2016 2:01 PM 1 A 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 LV 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 B C D City of Waterloo FYE2017 General Fund Change in Cost - Mayor's Proposed Budget E F G H Property Taxes FYE2016 (Excl. Debt Svc & Lib, Incl. Excise Tax, Grout) General Fund Personal Services increases (decreases): Salaries & longevity Elimination of parking personnel Moved Animal Control personnel to Sanitation Fund Part-time salaries Police & fire overtime, doubletime & bonus pay Other depts overtime, doubletime & bonus pay Miscellaneous pay Payroll taxes Employee sick and casual payouts Retirement payouts Other misc personnel increases (decreases) Health insurance (42,029) Retiree health insurance Police Pension (rate decreased) Fire Pension (rate decreased) 91,664 (81,285) (131,180) Contractual Services: Black Hawk Co. Emergency Management - Decreased expenses Grout - Increased expenses MIS - Decreased contractual services with Waterloo Schools Parking - Add Republic Parking contractual services Parking - Increased Republic Parking contractual services Cultural/Arts - Add Boat House/RiverLoop Event operations Clerk - Tort liability insurance increase Clerk - Workers Compensation increase Clerk - Decreased printing expenses Clerk/Finance - Increased legal & other professional services Clerk/Finance - Decreased advertising & postage City Facilities Maintenance - Decreased elevator maintenance Attorney - Decreased legal services Human Resources - Increased employee assistance program Human Resources - Decreased negotiations expense Human Resources - Increased employee safety & training Police - Increased consolidated dispatch Police - Increased travel and training expenses Amount 31,620, 077 498,658 (268, 050) (178,084) 0 46,640 7,600 0 58,742 1,950 (32,315) 1,046 49,635 (212,465) (88,960) 608,333 (126,266) 268,050 111,175 6,832 201,404 36,385 (5,000) 6,020 (4,000) (12,174) (29,250) 12,000 (25, 000) 5,000 47,818 9,000 % of Total Change From Prior Year Tax Levy J K 22,531 1 cent on the levy raises this much 1.58% Includes avg 2.4% raises, step increases, longevity 1 new req'd position, reduction of 3 fire employees - 1.15% 0.00% 0.16% 185,822 0.08247 Personnel increases excl. fire & police pension - 0.67% (26,643) -0.01183 Total personnel decreases -0.28% 1.92% -0.40% 0.85% 0.35% 0.02% 0.64% 0.12% -0.02% 0.02% -0.01% -0.04% -0.09% 0.04% -0.08% 0.02% 0.15% 0.03% K:\USERS\MICHELLE-\MBudget FYE17\FY17BUDGET_Mayor Proposed Certified.xlsx\ Comparison to FYE16 3/10/2016 1:48 PM A B C 1 City of Waterloo 2 FYE2017 General Fund 3 Change in Cost - Mayor's Proposed Budget 4 5 % of Total Amount Change From 6 Prior Year Tax Levy 46 Fire - Increased consolidated dispatch 21,384 0.07% 47 Ambulance - Increased billing service 4,000 0.01% 48 Building Inspections - Decreased contractual services (4,500) -0.01% 49 Library - Eliminated janitorial contract (44,720) -0.14% 50 Library - Eliminated shared employee with Cedar Falls (35,800) -0.11% 51 Leisure - Increased SportsPlex expenses 21,150 0.07% 52 Leisure - Increased food commission expense 20,000 0.06% 53 Animal Control - Moved to Sanitation Fund (65,780) -0.21% 54 Planning - Increased city owned property maintenance expenses 3,783 0.01% 55 Various other depts - Decreased contractual services expenses (3,561) -0.01% JV 57 Subtotal - Contractual Services Increases 937,323 2.96% D E F G H 'Jo 59 Commodities: 60 MIS - Increased computer software & equipment 11,117 0.04% 61 Clerk - Decreased elections expense (60,000) -0.19% 62 Police - Increased computer software expense 19,250 0.06% 63 Police - Decreased fuel expense (57,000) -0.18% 64 Fire - Decreased software expense (7,000) -0.02% 65 City Facilities Maintenance - Decreased pool chemicals & supplies (5,000) -0.02% 66 Garage - Increased vehicle/equipment repair parts 34,350 0.11% 67 Leisure - Decreased fuel expenses (27,400) -0.09% 68 Leisure - Increased SportsPlex expenses 9,348 0.03% 69 Leisure - Increased SportsPlex capital equipment 75,000 0.24% 70 Parking - Increased Republic Parking expenses 24,575 0.08% 71 Animal Control - Moved to Sanitation Fund (27,250) -0.09% 72 Airport - Increased vehicle replacement/repair parts 10,767 0.03% 73 Various other dt-tepts - Decreased commodities expenses (5,633) -0.02% 75 Subtotal - Commodities Increases I V J K (4,876) -0.02% 905,804 0.40203 Total all expense increase: K:\USERS\MICHELLE-W\Budget FYE17\FY17BUDGET_Mayor Proposed Certified.xlsx1 Comparison to FYE16 3/10/2016 1:48 PM 1 2 3 4 5 6 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 iv, 108 Tva 110 A B C D City of Waterloo FYE2017 General Fund Change in Cost - Mayor's Proposed Budget E F G H % of Total Amount Change From Prior Year Tax Levy Revenue: Parking - Decreased parking meter & ramp revenue 3,000 0.01% Planning - Decreased rent/lease & loan collections revenue 4,450 0.01% Planning - Increased property sales revenue (120,000) -0.38% Planning - Increased TIF revenue transfer (50,000) -0.16% Airport - Increased parking lot revenue & landing fees (23,000) -0.07% Fire - Decreased training center registration revenue 21,000 0.07% Police - Decreased fine revenue 28,000 0.09% Public Access Studio - Decreased revenue from Waterloo Schools 30,000 0.09% Building - Increased permit revenue (43,500) -0.14% Clerk/Finance - Decreased utility franchise revenue 200,000 0.63% Clerk/Finance - Decreased cable franchise revenue 24,810 0.08% Clerk/Finance - Increased gaming revenue (23,250) -0.07% Cultural/Arts - Add Boat House/RiverLoop Event Rental Fees (12,000) -0.04% Central Garage - Increased state fuel tax refunds (7,700) -0.02% Library - Decreased revenue from Cedar Falls 55,563 0.18% Leisure Services - Decreased golf revenue 85,738 0.27% Leisure Services - Increased SportsPlex revenue (145,892) -0.46% Leisure Services - Increased funding from Road Use Tax for forestry (250,000) -0.79% Animal Control - Moved to Sanitation Fund 87,664 0.28% Decreased State commercial & industrial prop tax repl. revenue 97,797 0.31% Various other - net revenue increases (15,270) -0.05% (52,590) Unemployment expense decrease (5,000) -0.02% Increase use of Fund Balance (restricted for Health Insurance) (576,000) -1.82% Increase use of Fund Balance (restricted for Workers Compensation) 0 0.00% Total Increases (Decreases) Property Taxes Required Maximum Levy Allowed Amount Required to be Cut to meet maximum levy permitted 272,214 0.86% 31,892,291 31, 892,290 J K K:\USERS\MICHELLE-W\Budget FYE17\FY17BUDGET_Mayor Proposed Certified.xlsx\ Comparison to FYE16 3/10/2016 1:48 PM FYE2017 GENERAL FUND BUDGET ADJUSTMENTS - AS OF MARCH 10, 2016 Mayor's Proposed Budget FYE2017 Budget Proposed Adjustments Mayor Proposed Budget.xlsx General Fund 1 3/10/2016 2:28 PM Revenue Dept/Area/Program Account Increase (Decrease) :xpense Decrease (Increase) Comment Net Activity $8.10 Subtotal Police/Fire Pension Employee Benefits Other Total Cuts POLICE Levies (Additions) $ 1100 series 20,000.00 Savings from Staff on Military Leave 20,000.00 $ - 1100 series 42,000.00 Delay Hiring 1 Repl Officer 42,000.00 20,000.00 1114 20,000.00 Reduce Overtime 20,000.00 42,000.00 1117 8,000.00 Reduce double time 8,000.00 20,000.00 1533 35,000.00 Reduce Fuel Estimate 35,000.00 8,000.00 35,000.00 0.00 125,000.00 125,000.00 0.00 0.00 0.00 FIRE RESCUE 125,000.00 0.00 1100 series 261,693.00 Reduce Staffing (3) 181,058.00 46,930.00 33,705.00 0.00 0.00 261,693.00 0.00 0.00 261,693.00 181,058.00 46,930.00 33,705.00 0.00 0.00 LEISURE DOWNTOWN 261,693.00 - MTGE 1100 series 79,161.00 Don't add new position 52,270.00 26,891.00 79,161.00 0.00 79,161.00 52,270.00 0.00 26,891.00 0.00 LEISURE ROAD 79,161.00 - USE TAX FOR FORESTRY 0.00 1420 250,000.00 Allocate more expense to RUT 250,000.00 0.00 250,000.00 0.00 250,000.00 250,000.00 0.00 0.00 0.00 CENTRAL GARAGE 250,000.00 - MOTOR POOL 3477 4,000.00 Increase admin fee charged by 1 cent 4,000.00 4,000.00 4,000.00 0.00 4,000.00 0.00 0.00 0.00 4,000.00 CLERK/FINANCE (11,728.00) Incr expected contractual exp (11,728.00) 0.00 (11,728.00) 0.00 0.00 (11,728.00) (11,728.00) 0.00 0.00 0.00 (11,728.00) FYE2017 Budget Proposed Adjustments Mayor Proposed Budget.xlsx General Fund 1 3/10/2016 2:28 PM FYE2017 GENERAL FUND BUDGET ADJUSTMENTS - AS OF MARCH 10, 2016 Mayor's Proposed Budget Dept/Area/Program Account 'evenue Increase (Decrease) xpense Decrease (Increase) Comment Net Activity $8.10 Subtotal ANIMAL CONTROL 3873 8,248.00 lncr Reimb from CF to expected 8,248.00 29,420.00 Reduce Ex•enses 29,420.00 0.00 8,248.00 29,420.00 37,668.00 ANIMAL CONTROL 271,114.00 Move to Sanitation Fund 101,250.00) Move to Sanitation Fund 271,114.00 (101,250.00) 0.00 101,250.00) 271,114.00 169,864.00 AIRPORT -� 0.00 3453 8,000.00 Increase landing fees revenue to expected recei•ts 8,000.00 1319 25,191.00 Reduce re•uest 1344 1,000.00 Reduce expense 25,191.00 1351 25,000.00 phone Reduce re•uest 1,000.00 25,000.00 1390 1,300.00 Reduce request 1,300.00 1533 3,000.00 Reduce fuel cost 3,000.00 1538 483.00 Reduce fuel cost 1785 250.00 Reduce other contractual fees 483.00 (250.00) 8,000.00 55,724.00 63,724.00 PLANNING 3622 100,000.00 lncr Sale of Prope (to $150,000 100,000.00 1533 200.00 Reduce Fuel 200.00 0.00 100,000.00 200.00 100,200.00 FYE2017 Budget Proposed Adjustments Mayor Proposed Budget.xlsx General Fund 2 Police/Fire Pension Employee Other Total Cuts Benefits Levies (Additions) 8,248.00 29,420.00 0.00 0.00 0.00 0.00 37,668.00 271,114.00 (101,250.00) 0.00 0.00 0.00 0.00 169,864.00 0.00 8,000.00 25,191.00 1,000.00 25,000.00 1,300.00 3,000.00 483.00 (250.00) 0.00 0.00 0.00 63,724.00 100,000.00 200.00 0.00 0.00 0.00 0.00 100,200.00 3/10/2016 2:28 PM FYE2017 GENERAL FUND BUDGET ADJUSTMENTS - AS OF MARCH 10, 2016 Mayor's Proposed Budget Dept/Area/Program Account Revenue Increase (Decrease) Expense Decrease (Increase) Comment Net Activity $8.10 Subtotal Police/Fire Pension Employee Benefits Other Levies Total Cuts (Additions) Health Insurance Adjustments 576,000.00 Use Excess Restricted Health Insurance Fund Balance 576,000.00 576,000.00 Use of Fund Balance - 336,651.00 Increase Use of Fund Bal to $500,000 - for Savings from Positions Vacant During Hiring Process 336,651.00 336,651.00 Debt Service Changes 0.00 0.00 MET Changes 28,287.00 28,287.00 28,287.00 (82,821.00) Rollback Replacement Changes (82,821.00) (82,821.00) Total Changes $ (63,823.00) $ 2,001,522.00 $ 1,830,173.00 $ 46,930.00 $ 60,596.00 $ - $ 1,937,699.00 Reductions Needed Adjusted Increase (Decrease) in Taxes $(1,830,173.00) $(46,930.00) $ (60,596.00) $ - $(1,937,699.00) Change in Tax Askings (0.81230) (0.86002) Levy Rate - Prior Level 18.15956 Levy Rate - Current Level (without Grout) 17.29954 Residential Tax Increase without Grout 0.00% Levy Rate - Current Level (with Grout) 17.56954 Residential Tax Increase with Grout 1.56% FYE2017 Budget Proposed Adjustments Mayor Proposed Budget.xlsx General Fund 3 3/10/2016 2:28 PM Administration By Jeff Schott Institute of Public Affairs at the University of Iowa Understanding the roles and responsibilities of the city council One of the most challenging and exciting responsibilities a citizen can assume is to become a council member. Leadership in city government provides a unique opportunity to resolve issues, accomplish goals and affect the future of your commu- nity. For effective performance, roles and responsibilities of the various members of the city "team" need to be clearly defined, distributed and understood. The Role of the City Council Section 364.2(1) of the Code of Iowa provides that "the power of a city is vested in the city council, except as otherwise provided by state law". By virtue of this and other statutory provisions, the city council has broad responsibilities and powers. City councils are the lawmakers of a city. The city council exer- cises this power when acting as a group (quorum) in official open session and by adopting legislation (ordinances, resolutions, motions). Individual council members have no authority of their own. In addition, the city council and mayor jointly share other very im- portant responsibilities: 18 I October 2015 I Cityscape Leadership • Provide vision of the city's fu- ture from a multi-year perspec- tive. • Determine city goals and prior- ities for the budget and for city projects, programs and services; provide guidelines for budget preparation. • Anticipate and focus on issues; develop plans, programs and policies. • Set the tone/culture for the city. Evaluation and Monitoring • Evaluate city performance, including program effectiveness and service delivery in achieving desired goals. • Monitor the implementation of the budget, other city programs, activities and policies. • Review reports, plans, policies, proposed legislation, budget documents prepared by the city staff, boards/commissions, committees and consultants. Community Engagement • Transmit community desires, needs, values and comments; solicit feedback on city perfor- mance. • Listen to the citizens. • Help citizens understand: • Long-term needs of the community. • Balancing community desires and resources. • The city governance process and operation. • Mobilize support in the commu- nity for city programs, policies and budget. Jeff Schott is the Director of the Institute of Public Affairs at the University of Iowa. unicipal Leadership Acader This topic and more will be covered at the I\TunicipalLeadership Academy (1\1LA Part C)ne). Learn more on page 22. Sunday,. December 13, 2015 • The Gazette 3C INSIGHT GUEST COLUMN I JEFF POMERANZ Ideas welcome during C.R. budget process Each year about this time, we begin the detailed process of creating what will become the Cedar Rap- ids City Manager's proposed budget to our mayor and City Council. It then is the mayor and City Council's job to re- view, change, amend (where appropriate) and pass the budget. The city budget authorizes resources and establishes a di- rection for the city's programs and services for the coming year. We take the budget prep- aration and approval process very seriously. As city leaders, we fully understand the great responsibility entrusted to us as we allocate limited public resources to fund a very diverse array of services. The City Council has main- tained the current property tax levy rate of $15.22 for seven consecutive years, a rate I am proud to say is one of the low- est of the larger cities in Iowa, including Des Moines ($16.92), Davenport ($16.78), Iowa City ($16.71), and Waterloo ($17.95). In order to maintain the tax rate and keep taxes as low as possible for our residents, every year and every day — we ask and expect our em- ployees to do more with less. We constantly are looking for opportunities to become more efficient in order to make tax dollars work harder and go further for the citizens of Cedar Rapids. A good example of this is the recent review and reorga- nization of our public works department. That review resulted in 256 recommenda- tions for changes in processes and procedures in the depart- ment. Seventy-seven of those recommendations have been implemented or have plans for implementation. Iam extremely proud of the work done by our employees every day to keep the city of Cedar Rapids not only running, but improving. As we look toward the com- ing year and prioritize spend- ing for the fiscal year 2017 bud- get, our City Council's overall goals for the city will drive the decisions we make. Public safety always has been, and will continue to be, a priority. Quality of life for residents begins with a gen- eral feeling of safety in your community. Police and fire expenditures make up about one-third of the $116 million total general fund budget. This year we allocated $380,000 toward implementa- tion of a Police Community Action Team (PCAT), which added four officers to specifi- cally focus on making connec- tions and helping neighbors in higher crime areas in the city. We also purchased a $700,000 firetruck, an essential tool which allows our fire depart- ment personnel to quickly, safely and efficiently respond to calls and perform high-risk rescues. In the coming year, we will continue to focus on implementing programs and processes with increased pub- lic safety in mind, as well as many other daily operations that help to maintain and in- crease the overall quality of life for the residents of Cedar Rapids, increase economic growth in our community and improve the appeal of our city to visitors. It is important to note that all goals and priorities are made with the thoughts of the citizens of Cedar Rapids in mind. Council members, city staff, and I speak with resi- dents daily, through face-to- face contact, public meetings, phone calls, emails and sur- veys. These ongoing conversa- tions are what help shape the goals of council and the direc- tion of the city into the future. I encourage all Cedar Rap- ids residents to read our City Council goals, which are avail- able at www.cedar-rapids.org/ city -council. Goals are reviewed yearly and progress is reported quar- terly. Budget documents for our current fiscal year also are available on the city's web- site, and the proposed budget document will be added in February, with an opportunity for public comment before the final council approval in March 2016. As always, I welcome and encourage your ideas and feedback during the budget process and throughout the year. • Jeff Pomeranz is Cedar Rapids' city manager. Comments: (319) 286- 5080: citymanager@cedar-rapids org