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HomeMy WebLinkAboutCouncil Packet - 3/24/2022THE CITY COUNCIL OF THE CITY OF WATERLOO, IOWA, SPECIAL MEETING TO BE HELD AT Harold E. Getty Council Chambers Thursday, March 24, 2022 5:30 PM CITY OF WATERLOO GOALS 1. Support the creation of new, livable wage jobs through a balanced economic development approach of assisting existing businesses, fostering start-ups, attracting new employers and cultivating an adequate workforce. 2. Implement a Community Policing strategy that creates a safe environment in Waterloo. 3. Reduce the City's property tax levies through a responsible balance of cost reduction in City operations and increases in taxable property valuations to ensure that Waterloo is a competitive, affordable, and livable city. 4. Enhance the image of Waterloo and the City to residents and businesses inside and outside of the community. GENERAL RULES FOR PUBLIC PARTICIPATION SPECIAL SESSION AGENDA A. Iowa Code Chapter 21 gives the public the right to attend council meetings, but it does not require cities to allow public participation except during public hearings. The public is required to follow the rules listed in this article when speaking during any meeting of the city council. B. At the presiding officer's discretion, individuals may address the presiding officer by stepping to the podium, and after recognition by the presiding officer, shall state their name, address and group affiliation, if appropriate, and speak clearly into the microphone. C. Comments shall be germane and refrain from personal, impertinent, or slanderous remarks. D. Cell phones and electronic devices shall be set to silent prior to the start of the meeting. Roll Call. Agenda, as proposed or amended. A. Motion to approve the following: PUBLIC HEARINGS 1. FYE2023 Budget Hearing. FYE2023 Budget Presentation. Motion to receive and file proof of publication of notice of public hearing. HOLD HEARING - No comments on file. Motion to close the hearing and receive and file comments. Resolution approving FYE2023 budget including total property tax askings of $48,221,475 and a levy rate of $19.74793 for the budget year ending June 30, 2023. Submitted By: Michelle Weidner, Chief Financial Officer ADJOURNMENT Motion to adjourn. Kelley Felchle C ity C lerk Page 1 of 74 Page 2 of 74 CITY OF WATERLOO Council Communication FYE2023 Budget Hearing. City Council Meeting: 3/24/2022 Prepared: 2/23/2022 REVIEWERS: Department Reviewer Action Date Finance Weidner, Michelle Approved 3/23/2022 - 9:33 AM Clerk Office Felchle, Kelley Approved 3/23/2022 - 9:40 AM ATTACHMENTS: Description Type ❑ 1. FY23 Budget Presented General Fund 3 24 22 Backup Material ❑ FYE23 Budget Published State Forms Backup Material ❑ 2. FY23 Presented Changes in Cost 3 24 22 Backup Material ❑ FYE23 Budget Published General Fund Backup Material ❑ FYE23 Published Budget Other Funds Backup Material ❑ FYE23 General Fund Published Changes in Cost Backup Material ❑ FYE23 Published Budget Facts Backup Material ❑ Powerpoint P resentation P resentation ❑ 3. FY23 Presented Other Funds 3 24 22 Backup Material ❑ Presented Budget Facts Backup Material SUBJECT: FYE2023 Budget Presentation. Motion to receive and file proof of publication of notice of public hearing. HOLD HEARING - No comments on file. Motion to close the hearing and receive and file comments. Resolution approving FYE2023 budget including total property tax askings of $48,221,475 and a levy rate of $19.74793 for the budget year ending June 30, 2023. Submitted by: Submitted By: Michelle Weidner, Chief Financial Officer Page 3 of 74 FYE2022 CERTIFIED AND FYE2023 PROPOSED BUDGET COMPARISON - CITY OF WATERLOO GENERAL FUND Proposed Budget 3/24/22 A B D E F G H I J K I L M 1 CERT FY 2022 BUDGET FY 2023 BUDGET % FY 2022 BUDGET FY 2023 BUDGET FY2022TAXES FY2023TAXES $ 18.97160 1.82% LEVIED 2 BUDGET CODE ACTIVITIES -GENERAL FUND BUDGET CERTIFIED PUBLISHED CHANGE CERTIFIED PUBLISHED LEVIED $ 18.63188 $ AMOUNT % 3 LINE EXPENSE EXPENSE REVENUE REVENUE CHANGE CHANGE 4 5 PUBLIC SAFETY 6 010-11-1100 POLICE OPERATIONS 1C 16,059,416 16,952,880 5.56% 1,128,642 1,128,642 14,930,774 15,824,238 893,464 5.98% 7 010-11-1105 POLICE COMPUTER SERVICE 1C 259,968 271,968 4.62% 0 0 259,968 271,968 12,000 4.62% 8 010-11-1200 PUBLIC SAFETY ADMINISTRATION 1C 0 0 0.00% 0 0 0 0 0 0.00% 9 200-11-1140 POLICE PENSION 1D 2,650,353 2,618,118 -1.22% 0 744,735 0 963,483 5,500 0 0 744,735 0 963,483 5,500 0 2,650,353 0 0 0 2,618,118 0 0 0 (32,235) u 1111.111r° 0 n -1.22% 1100% 0.00% 0.00% n nn% 10 010-11-1150 POLICE GRANTS 1C 744,735 744,735 0 963,483 5,500 0.00% 0.00% 0.00% 0.00% -17.30% 11 010-11-1150 POLICE GRANTS (DISCR H/M) 1C 0 12 010-11-1160 LAW ENFORCEMENT PROGRAMS 1C 963,483 13 010-11-1165 POLICE TOBACCO ENFORCEMENT 1C 5,500 14 010-01-1700 B.H. COUNTY EMA/SIREN MAINTENANCE 3C 96,187 79,545 96,187 79,545 (16,642) -17.30% 15 010-12-1400 FIRE RESCUE 5C 10,529,861 11,061,326 5.05% 62,850 64,145 10,467,011 10,997,181 530,170 5.07% 16 010-12-1402 FIRE RESCUE CHARGEBACKS 5C 36,107 37,336 3.40% 36,107 37,336 0 0 0 0.00% 17 010-18-1405 FIRE -GARAGE PARTS & SERVICE 5C 183,764 205,047 11.58% 0 0 183,764 205,047 21,283 11.58% 18 200-12-1420 FIRE PENSION 5D 1,903,964 1,801,144 25,305 116,401 -5.40% -38.04% 0 25,305 166,500 • 0 106,500 1,903,964 21,373 1,801,144 9,901 (102,820) (11,472) -5.40% 0.00% -53.68% ' 00% 19 010-12-1412 FIRE RESTRICTED PROGRAMS 5C 25,305 20 010-12-1415 HAZARDS REGIONAL RESPONSE TRG PROG 5C 187,873 21 010-12-1425 FIRE SAFER GRANT 5C • 22 010-12-1410 FIRE AMBULANCE SERVICE 6C 3,230,171 3,812,127 18.02% 3,608,500 4,209,500 (378,329) (397,373) (19,044) 5.03% 23 200-12-1410 FIRE AMBULANCE SERVICE PENSION 398,980 413,688 398,980 413,688 14,708 3.69% 24 010-18-1411 AMBULANCE -GARAGE PARTS & SERVICE 6C 38,500 38,500 0.00% 0 0 38,500 38,500 0 0.00% 25 010-22-5100 BUILDING INSPECTION 7C 1,188,997 1,278,444 7.52% 1,518,965 1,563,669 (329,968) (285,225) 44,743 -13.56% 26 010-22-5102 BLDG INSPECTION CHARGEBACKS (OUT) 7C 120,044 123,140 2.58% 120,044 123,140 0 0 0 0.00% 27 010-22-5102 BLDG INSPECTION CHARGEBACKS (IN) 7C 12,001 12,381 3.17% 12,001 12,381 0 0 0 0.00% 28 29 TOTAL -PUBLIC SAFETY 11C 38,919,401 40,897,992 5.08% 8,676,824 9,321,260 30,242,577 31,576,732 1,334,155 4.41% 30 Less Fund 200 (4,953,297) (4,832,950) - - - 31 TOTAL -GENERAL FUND 33,966,104 36,065,042 32 PUBLIC WORKS 33 010-07-7650 SIDEWALKS 12C 215,000 275,000 27.91% 215,000 275,000 0 0 0 0.00% 34 010-17-7910 PARKING FACILITY MAINTENANCE 13C 9,300 0 -100.00% 0 0 9,300 0 (9,300) -100.00% 35 010-22-7930 PARKING OPERATIONS 13C 515,000 496,400 -3.61% 515,000 500,000 0 (3,600) (3,600) NEW 36 010-29-7700 AIRPORT OPERATIONS 19C 1,132,997 1,171,566 3.40% 1,132,997 1,152,996 0 18,570 18,570 NEW 37 010-01-7800 MET TRANSIT AUTHORITY 21C 1,462,588 1,462,588 0.00% 0 0 1,462,588 1,462,588 0 0.00% 38 010-18-7950 CENTRAL GARAGE 21C 484,844 519,079 7.06% 85,300 85,300 399,544 433,779 34,235 8.57% 39 010-18-7952 CENTRAL GARAGE - CHARGEBACKS 21C 530,000 530,000 0.00% 530,000 530,000 0 0 0 0.00% 40 010-18-7955 MOTORPOOL-PASSTHROUGHACCOUNT 21C 2,048,468 2,248,468 9.76% 2,069,559 2,269,559 (21,091) (21,091) 0 0.00% 41 42 TOTAL -PUBLIC WORKS 22C 6,398,197 6,703,101 4.77% 4,547,856 4,812,855 1,850,341 1,890,246 39,905 2.16% 43 - - - 44 HEALTH & SOCIAL SERVICES 45 010-27-2500 HUMAN RIGHTS COMMISSION 29C 294,554 309,210 4.98% 0.00% 0.00% 0.00% Aliiii. 0 45,000 0 0 0 0 45,000 0 0 294,554 0 0 0 309,210 0 0 0 0 14,656 0 0 0 0 4.98% 0.00% 0.00% 0.00% 0.00% 46 010-27-2505 EEOC CONTRACT 29C 45,000 0 I 0 45,000 0 0 AL 0 47 010-27-2510 FAIR HOUSING ENFORCEMENT 29C 48 010-27-2510 FAIR HOUSING PARTNERSHIP GRANT 29C 49 010-27-2520 HUMAN RIGHTS PROJECTS 29C 0 50 51 TOTAL -HEALTH & SOCIAL SERVICES 30C 339,554 354,210 4.32% 45,000 45,000 294,554 309,210 14,656 4.98 % K:\USERS\MICHELLE-W\Budget FYE23\Mar 24 Info\FY23 BUDGET_Presented 32422 Print Copy.xlsx 1 Page 4 of 74 3/24/2022 4:17 PM FYE2022 CERTIFIED AND FYE2023 PROPOSED BUDGET COMPARISON - CITY OF WATERLOO GENERAL FUND Proposed Budget 3/24/22 A B D E F G H I J K I L M 1 CERT FY 2022 BUDGET FY 2023 BUDGET % FY 2022 BUDGET FY 2023 BUDGET FY2022TAXES FY2023TAXES $ 18.97160 1.82% LEVIED 2 BUDGET CODE ACTIVITIES -GENERAL FUND BUDGET CERTIFIED PUBLISHED CHANGE CERTIFIED PUBLISHED LEVIED $ 18.63188 $ AMOUNT % 3 LINE EXPENSE EXPENSE REVENUE REVENUE CHANGE CHANGE 4 52 CULTURE & RECREATION 53 010-01-4405 CEMETERY OPERATIONAL SUBSIDY 35C 60,000 70,000 16.67% 0 0 60,000 70,000 10,000 16.67% 54 010-01-4220 GROUT MUSEUM 32C 655,956 665,960 1.53% 22,850 21,394 633,106 644,566 11,460 1.81% 55 010-26-4208 YOUTH PAVILION 32C 409,935 464,446 13.30% 90,000 80,700 319,935 383,746 63,811 19.94% 56 010-26-4250 CENTER FOR THE ARTS 32C 826,942 865,680 4.68% 160,000 166,000 666,942 699,680 32,738 4.91% 57 010-26-4251 RIVERLOOP EVENT FACILITIES 32C 15,958 15,882 94,000 0 0 2,073,825 19,747 4,500 53,065 5,000 2,153 73,528 7 700 -0.48% 0.00% 0.00% -100.00% 6.96% 2.93% 12.50% 0.00% 0.00% -47.74% 3.65% 77.00 % 5.66% 17,500 94,000 0 19,581 8,000 19,184 4,000 53,065 5,000 4,120 70,940 10� 39,737 22,000 94,000 0 6,000 19,74 4,500 53,065 5,000 2,153 73,528 17 9 (1,542) (6,118) (4,576) 0 0 • 0 1,930,955 2,067,825 136,870 0 0 0 0 0 0 0 0 0 0 0 0 — 0 0 0 0AMIL 0 296.76% 0.00% 0.00% 0.00% 7.09% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00 % 58 010-26-4265 C&A GRANTS & PROJECTS 32C 94,000 59 010-26-4265 CENTER FOR THE ARTS (H/M) 32C 0 60 010-26-4265 CENTER FOR THE ARTS (DISCR H/M) 32C 19,581 61 010-33-3100 LIBRARY SERVICES 31C+Ievy 1,938,955 62 010-33-3110 LIBRARY - ENRICHIOWAGRANT 31C 19,184 63 010-33-3150 LIBRARY OPEN ACCESS PLUS 31C 4,000 64 010-33-3160 LIBRARY GRANTS 31C 53,065 65 010-33-3180 LIBRARY GIFT & MEMORIAL 31C 5,000 66 010-33-3190 IOWALIBRARYSERVICE 31C 4,120 67 010-33-3200 COUNTY LIBRARY 31C 70,940 68 010-33-3210 LIBRARY OPEN ACCESS 31C e 69 010-37-4100 LEISURE SERVICES - PARKS 33C 1,867,797 1,973,488 39,737 1,828,060 1,933,751 105,691 5.78% 70 010-37-4102 LEISURE SERVICES - PARKS - CHARGEBACK; 33C 950,000 950,000 0.00% 0.00% 0.00% 4.17% 950,000 7,000 0 0 950,000 0 0 422,728 0 440,358 0 17,630 0.00% 0.00% 0.00% 4.17% 71 010-37-4105 LEISURE SERVICES PROJECTS 33C 7,000 72 010-37-4105 LEISURE SERVICES PROJECTS (H/M) 33C 0 73 010-37-4110 LEISURE SERVICES - DOWNTOWN MTCE 33C 422,728 440,358 74 010-37-4120 GOLF COURSES 34C 1,178,418 1,317,781 11.83% 837,779 8,188 1,437,500 282,400 977,326 8,188 1420892 340,639 370,846 340,455 441,030 (184) 70,184 -0.05% 0.00% 0.00°rA 18.93% 75 010-37-4125 GOLF COURSE IMPROVEMENTS -SURCHARGE 34C 8,18 8,188 1,4200892 0.00% -1.16% 76 010-37-4180 SPORTSPLEX 34C 1.437.50 77 010-37-4200 SPORTS & YOUTH SERVICES 34C 653,246 719,280 10.11 % 278,250 78 010-37-4500 YOUNG ARENA 36C 837,020 885,039 5.74% 719,000 644,000 118,020 241,039 123,019 104.24% 79 80 TOTAL -CULTURE & RECREATION 38C 11,549,533 12,142,012 5.13% 4,859,844 4,885,680 6,689,689 7,256,332 566,643 8.47% 81 - - - 82 COMMUNITY & ECONOMIC DEVELOPMENT 83 010-08-5700 PLANNING & ZONING 42C 712,475 728,949 2.31% 447,155 447,155 265,320 281,794 16,474 6.21% 84 010-08-5702 PLANNING & ZONING CHARGEBACKS 42C 22,907 23,119 0.93% 22,907 23,119 0 0 0 0.00% 85 010-08-5750 RECREATION AREA DEVELOPMENT 43C 700 700 0.00% 53,000 5,000 (52,300) (4,300) 48,000 -91.78% 86 010-08-5885 CITY PROPERTY MANAGEMENT 43C 145,200 130,200 -10.33% 0 0 145,200 130,200 (15,000) -10.33% 87 010-01-5710 INRCOG MEMBERSHIP 43C 35,572 35,572 0.00% 0 0 127,577 0 270,000 130,000 675,000 549,302 1,844,663 0 62,440 35,572 35,572 0 0.00% 88 010-08-6100 PLANNING & ZONING -ECONOMIC DEVEL 40C 123,7961Ipr 0 270,000 130,000 129,872 0 270,000 130,000 675,000 42,234 2,351,731 0 AL 62,440 4.91% 0.00% 0.00% 0.00% 0.00% NEW -15.39% 0.00% 0.00% 123,796 0 270,000 130,000 675,000 507,482 2,272,011 0 + 0 0 0 0 (507,482) 507,482 0 0 0 2,295 0 0 0 0 (507,068) 507,068 0 0 2,295 0 0 0 0 414 (414) 0 NEW 0.00% 0.00% 0.00% 0.00% -0.08% -0.08% 0.00% 0.00% 89 010-08-6105 ECONOMIC DEVELOP -SPECIAL PROJECTS 40C 90 010-01-6650 TOURISM PROMOTION -VARIOUS GRTS (H/M) 40C 91 010-01-6660 TOURISM PROMOTION -VARIOUS DISCR (H/M) 40C 92 010-01-6920 CONVENTION & VISITORS BUREAU (H/M) 40C 675,000 93 010-22-6860 SULLIVAN CENTER MAINTENANCE 43C 0 94 010-01-6860 SULLIVAN CENTER OPERATIONS 43C 2,779,493 95 010-32-5850 COMM DEVEL-ADMINISTRATIVE 41C 0 96 010-32-5861 COMM DEVEL-LHAP HOUSING POOL 41C 62,440 97 0 0.00% 98 TOTAL COMMUNITY & ECONOMIC DEV 45C 4,957,583 4,579,817 -7.62% 4,563,791 4,134,256 393,792 445,561 51,769 13.15% 99 - - - K:\USERS\MICHELLE-W\Budget FYE23\Mar 24 Info\FY23 BUDGET_Presented 32422 Print Copy.xlsx 2 Page 5 of 74 3/24/2022 4:17 PM FYE2022 CERTIFIED AND FYE2023 PROPOSED BUDGET COMPARISON - CITY OF WATERLOO GENERAL FUND Proposed Budget 3/24/22 A B D E F G H I J K I L M 1 CERT FY 2022 BUDGET FY 2023 BUDGET % FY 2022 BUDGET FY 2023 BUDGET FY2022TAXES FY2023TAXES $ 18.97160 1.82% LEVIED 2 BUDGET CODE ACTIVITIES -GENERAL FUND BUDGET CERTIFIED PUBLISHED CHANGE CERTIFIED PUBLISHED LEVIED $ 18.63188 $ AMOUNT % 3 LINE EXPENSE EXPENSE REVENUE REVENUE CHANGE CHANGE 4 100 101 GENERAL GOVERNMENT 102 010-01-8200 MAYOR'S OFFICE 46C 549,311 537,428 -2.16% 0 0 549,311 537,428 (11,883) -2.16% 103 010-01-8280 COMMUNICATIONS 46C 10,891 10,920 0.27% 0 0 10,891 10,920 29 0.27% 104 010-01-8220 ADMIN SERVICES/MIS 46C 381,473 437,286 14.63% 3,445 3,445 378,028 433,841 55,813 14.76% 105 010-01-8222 ADMIN SERVICES/MIS - CHARGEBACKS 46C 131,429 130,057 -1.04% 131,429 130,057 0 0 0 0.00% 106 010-02-8100 CITY COUNCIL 46C 79,085 84,851 7.29% 0 0 79,085 84,851 5,766 7.29% 107 010-03-8400 CITY CLERK AND FINANCE 47C 1,417,892 1,515,419 6.88% 5,917,686 6,174,086 (4,499,794) (4,658,667) (158,873) 3.53% 108 010-03-8400 CITY CLERK AND FINANCE - ELECTION COST: 48C 60,000 0 -100.00% 0 0 60,000 0 (60,000) -100.00% 109 010-03-8402 CITY CLERK AND FINANCE - CHARGEBACKS 47C 161,437 163,304 1.16% 161,437 163,304 0 0 0 0.00% 110 010-06-8600 CITY ATTORNEY 49C 321,597 333,001 3.55% 0 0 321,597 333,001 11,404 3.55% 111 010-03-8900 LIABILITY INSURANCE 51C 1,630,969 1,710,452 4.87% 0 0 1,630,969 1,710,452 79,483 4.87% 1 12 010-03-8902 LIABILITY INSURANCE - CHARGEBACKS 51C 500,000 500,000 0.00% 500,000 500,000 0 0 0 0.00% 113 010-03-8905 HEALTH/LIFE INSURANCE 0 0 0.00% 0 0 0 0 0 0.00% 114 010-03-8950 SELF FUNDED HEALTH INSURANCE 52C 2,770,000 2,770,000 0.00% 2,770,000 2,770,000 0 0 0 0.00% 115 010-03-8960 SELF FUNDED WORK COMP 52C 837,457 1,105,000 31.95% 100,000 0 737,457 1,105,000 367,543 49.84% 1 16 010-03-8150 PUBLIC ACCESS STUDIO 52C 169,934 178,939 5.30% 30,350 30,000 139,584 148,939 9,355 6.70% 117 010-03-8970 PRINT SHOP 52C 46,000 46,000 0.00% 0 0 46,000 46,000 0 0.00% 1 18 010-09-2600 EMPLOYEE ASSISTANCE PROGRAM 52C 14,500 14,500 0.00% 0 0 14,500 14,500 0 0.00% 119 010-09-8250 HUMAN RESOURCES 52C 447,739 479,955 7.20% 0 0 447,739 479,955 32,216 7.20% 120 010-09-8252 HUMAN RESOURCES-CHARGEBACKS 52C 32,500 32,500 0.00% 32,500 32,500 0 0 0 0.00% 121 010-09-8255 SAFETY COMMITTEE 52C 15,000 15,000 0.00% 0 0 15,000 15,000 0 0.00% 122 010-22-8800 CITY HALL/FACILITIES MAINTENANCE 50C 700,217 721,275 3.01% 0.00% 25,000 0 25,000 0 675,217 8,815 696,275 8,815 21,058 0 3.12% 0.00% 123 010-22-8820 CITY FACILITIES RESTRICTED PROJECTS 50C 5,085 124 010-22-8850 VETERANS MEMORIAL HALL 50C 8,815 8,815 125200-09-8980 UNEMPLOYMENT FUND 52D 17,472 17,472 0.00% 0 0 17,472 17,472 0 0.00% 126 127 TOTAL -GENERAL GOVERNMENT 53C 10,308,803 10,817,259 4.93% 9,676,932 9,833,477 631,871 983,782 351,911 55.69% 128 - - - 129 130 TRANSFERS 0.00% 0.00% 0.00% 0.00% 0 147,000 147,000 147,000 0 0 0 0.00% 131 010-03-9050 75C 0 132 010-03-9050 TIF ECONOMIC DEV TRANSFER (INTERNAL TII 76C 147,000 133 010-08-9050 PLANNING & ZONING TRANSFER (TIF) 134 TOTAL -TRANSFERS 77C 147,000 147,000 135 136 STATE REPLACEMENT FUNDS (COMM/IND ROLLBACK) 0 1,250,000 1,233,427 (1,250,000) (1,233,427) 16,573 -1.33% 137 010-03-8400 PROPOSED USE OF FUND BALANCE 0 0.00% 2,447,505 1,993,005 (2,447,505) (1,993,005) 454,500 -18.57% 138 USE OF FUND BALANCE FOR 27TH PR 0 0.00% 0 1,374,230 0 (1,374,230) (1,374,230) NEW 139 0 140 TOTAL CITY BUDGET - GENERAL FUND 72,620,071 75,641,391 4.16% 36,214,752 37,780,190 36,405,319 37,861,201 1,455,882 4.00% K:\USERS\MICHELLE-W\Budget FYE23\Mar 24 Info\FY23 BUDGET_Presented 32422 Print Copy.xlsx 3 Page 6 of 74 3/24/2022 4:17 PM FYE2022 CERTIFIED AND FYE2023 PROPOSED BUDGET COMPARISON - CITY OF WATERLOO GENERAL FUND Proposed Budget 3/24/22 A B D E F G H I J K I L M 1 CERT FY 2022 BUDGET FY 2023 BUDGET % FY 2022 BUDGET FY 2023 BUDGET FY2022TAXES FY2023TAXES $ 18.97160 1.82% LEVIED 2 BUDGET CODE ACTIVITIES -GENERAL FUND BUDGET CERTIFIED PUBLISHED CHANGE CERTIFIED PUBLISHED LEVIED $ 18.63188 $ AMOUNT % 3 LINE EXPENSE EXPENSE REVENUE REVENUE CHANGE CHANGE 4 141 - - - 142 TAXABLE VALUATION FYE2022 FYE2023 Increase % Increase 143 (In Thousands) (In Thousands) (Decrease) (Decrease) 144 Taxable valuation - including TIF but excluding gas & electric utility values 2,588,994 2,648,753 59,759 2.31% 145 Taxable valuation - excluding TIF & gas & electric utility values 2,271,583 2,308,938 37,355 1.64% 146 Taxable valuation - including TIF and electric utility values 2,662,248 2,729,748 67,500 2.54% 147 Taxable valuation - excluding TIF but including gas & electric utility values 2,344,837 2,389,933 45,096 1.92% 148 Commercial/Industrial Property Rollback 112,840 112,840 - 0.00% 149 Commercial/Industrial Property Rollback for Debt Service 112,840 128,884 16,044 14.22% 150 Taxable valuation - Ag Land 15,138 15,592 454 3.00% 151 Tax Askings per One Cent of Levy 23,448 23,899 451 1.92% 152 75.00% 68.92% 153 70.22% 154 PROPERTY TAX LEVY ANALYSIS: FY2022 TAX FY2022 TAX FY2023 TAX STATE BACKFILL FY2023 TAX $ AMOUNT 155 LEVY RATE LEVY CORP ROLLBACK RATE CHANGE 156 DEBT SERVICE LEVY 7,602,100 $ 2.85552 7,859,599 248,587 $ 2.87924 $ 257,499 157 POLICE & FIRE PENSION SYSTEM 4,953,297 $ 2.11243 4,658,352 154,444 $ 1.94916 $ (294,945) 158 EMERGENCY MGMT COMMISSION LEVY 96,187 $ 0.04102 79,545 2,637 $ 0.03328 $ (16,642) 159 TRANSIT LEVY 1,462,588 $ 0.62375 1,462,588 48,491 $ 0.61198 $ - 160 TORT INSURANCE LEVY 1,630,969 $ 0.69556 1,707,249 56,602 $ 0.71435 $ 76,280 161 FICA/IPERS LEVY 2,178,526 $ 0.92907 2,261,798 74,989 $ 0.94639 $ 83,272 162 HEALTH INSURANCE LEVY 5,024,002 $ 2.14258 5,873,341 194,726 $ 2.45753 $ 849,339 163 WORKERS COMP. INSURANCE LEVY 737,457 $ 0.31450 1,105,000 36,636 $ 0.46236 $ 367,543 164 UNEMPLOYMENT LEVY 17,472 $ 0.00745 17,472 579 $ 0.00731 $ - 165 LIBRARY VOTED LEVY 633,106 $ 0.27000 645,282 21,394 $ 0.27000 $ 12,176 166 EMERGENCY LEVY 633,106 $ 0.27000 645,282 21,394 $ 0.27000 $ 12,176 167 GROUT LEVY 633,106 $ 0.27000 645,282 21,394 $ 0.27000 $ 12,176 168 AG LAND LEVY 45,471 46,836 $ 1,365 169 Tra GENERAL FUND $8.10 LEVY 18,993,138 $ 8.09998 19,358,456 641,814 $ 8.10000 $ 365,318 171 TOTAL PROPERTY TAX LEVY $ 44,640,525 $ 18.63185 $ 46,366,082 $ 1,523,687 $ 18.97160 $ 1,725,557 $ 1,701,205 1 72 ROLLBACK REPLACEMENT - GENERAL LEVY NCLUDING EMPLOYEE BENEFITS LEVY, EXCL DEBT SERVICE $ 749,544 $ - 1 73 ROLLBACK REPLACEMENT -GENERAL LEW $ 792,332 174 ROLLBACK REPLACEMENT - EMPLOYEE BENEFITS, EMERGENCY LEVIES $ 9,885,421 $ 482,768 175 AMOUNT CHANGE IN TAX LEVY $ 1,725,557 $ 0.34 176 % CHANGE 3.87% 0 19,358,456 1.82% 177 AMOUNT (OVER) UNDER $8.10 LEVY LIMIT $ - 178 ADJUSTED TOTAL PROPERTY TAX LEVY (AT GF $8.10 LEVY LIMIT) $ 18.97160 15.6164 179 $ 15.55236 1.32905 180 GENERAL FUND $8.10 LEVY INCREASE (DECREASE) 365,318 181 TOTAL PROPERTY TAX COLLECTION INCREASE 3.87% 182 183 Maximum Levy under 384.15A 35,726,742 $ 15.23634 37,169,083 $ 15.55236 1,442,341 4.04% 184 2,532,470 1,090,133 K:\USERS\MICHELLE-W\Budget FYE23\Mar 24 Info\FY23 BUDGET_Presented 32422 Print Copy.xlsx 4 Page 7 of 74 3/24/2022 4:17 PM FYE2022 CERTIFIED AND FYE2023 PROPOSED BUDGET COMPARISON - CITY OF WATERLOO GENERAL FUND Proposed Budget 3/24/22 A B D E F G H I J K I L M 1 CERT FY 2022 BUDGET FY 2023 BUDGET % FY 2022 BUDGET FY 2023 BUDGET FY2022TAXES FY2023TAXES $ 18.97160 1.82% LEVIED 2 BUDGET CODE ACTIVITIES -GENERAL FUND BUDGET CERTIFIED PUBLISHED CHANGE CERTIFIED PUBLISHED LEVIED $ 18.63188 $ AMOUNT % 3 LINE EXPENSE EXPENSE REVENUE REVENUE CHANGE CHANGE 4 185 Residential Tax Askings Home Value Avg Revaluation Adj Value Rollback Tax Incr (Decr) Monthly Change % Change $ 18.97160 $ 18.63188 187 FYE2023 152,234 5.72% 160,942 0.541302 1,652.77 52.77 4.40 3.30% 188 FYE2022 152,234 152,234 0.564094 1,600.00 53.93 4.49 3.49% 189 $ 18.44026 FYE2021 152,234 152,234 0.550743 1,546.07 25.56 2.13 1.68% 190 $ 17.54799 FYE2020 152,234 152,234 0.56918 1,520.51 42.44 3.54 2.87% 191 $ 17.45595 FYE2019 152,234 Ind reval 152,234 0.556209 1,478.07 (47.52) (3.96) -3.11% 192 $ 17.60000 FYE2018 152,234 152,234 0.569391 1,525.58 34.74 2.90 2.33% 193 $ 17.60522 FYE2017 147,973 2.88% 152,234 0.556259 1,490.84 25.86 2.16 1.77% 194 $ 17.76370 FYE2016 147,973 147,973 0.557335 1,464.98 19.92 1.66 1.38% 195 $ 17.95159 FYE2015 154,138 -4% 147,973 0.544002 1,445.06 20.93 1.74 1.47% 196 $ 17.49319 FYE2014 154,138 154,138 0.528166 1,424.13 (0.01) (0.00) 0.00% 197 $ 18.20505 FYE2013 154,138 154,138 0.507518 1,424.14 37.79 3.15 2.73% 198 $ 18.53335 FYE2012 154,138 154,138 0.485299 1,386.35 65.76 5.48 4.98% 199 $ 18.26406 FYE2011 154,138 154,138 0.469094 1,320.59 34.15 2.85 2.65% 200 $ 18.30689 FYE2010 154,138 154,138 0.455893 1,286.43 38.51 3.21 3.09% 201 $ 18.36687 FYE2009 144,054 7% 154,138 0.440803 1,247.93 16.26 1.36 1.32% 202 $ 18.76669 FYE2008 144,054 144,054 0.455596 1,231.67 (17.04) (1.42) -1.36% 203 $ 18.84580 FYE2007 132,160 9% 144,054 0.45996 1,248.71 34.44 2.87 2.84% 204 $ 19.15566 FYE2006 132,160 132,160 0.479642 1,214.27 10.97 0.91 0.91% 205 $ 18.78999 FYE2005 118,000 12% 132,160 0.484558 1,203.30 56.70 4.72 4.95% 206 $ 18.90914 FYE2004 118,000 118,000 0.513874 1,146.60 26.52 2.21 2.37% 207 $ 18.37162 FYE2003 100,000 18% 118,000 0.516676 1,120.08 118.52 9.88 11.83% 208 $ 17.80075 FYE2002 100,000 N/A 100,000 0.562651 1,001.56 96.99 8.08 10.72% 209 $ 16.49097 FYE2001 100,000 100,000 0.548525 904.57 zTa 211 Commercial Tax Askings Property Value Avg. Revaluation Adj Value Rollback Tax Incr (Decr) Monthly Change % Change zre $ 18.97160 $ 18.63188 213 FYE2023 752,427 752,427 0.90 12,847.27 230.05 19.17 1.82% 214 FYE2022 752,427 752,427 0.90 12,617.22 129.76 10.81 1.04% 215 $ 18.44026 FYE2021 752,427 752,427 0.90 12,487.45 604.23 50.35 5.08% 216 $ 17.54799 FYE2020 752,427 752,427 0.90 11,883.22 62.33 5.19 0.53% 217 $ 17.45595 FYE2019 752,427 752,427 0.90 11,820.90 (97.55) (8.13) -0.82% 218 $ 17.60000 FYE2018 752,427 752,427 0.90 11,918.44 (3.53) (0.29) -0.03% 219 $ 17.60522 FYE2017 752,427 752,427 0.90 11,921.98 (107.32) (8.94) -0.89% 220 $ 17.76370 FYE2016 752,427 752,427 0.90 12,029.30 (802.60) (66.88) -6.25% 221 $ 17.95159 FYE2015 752,427 752,427 0.95 12,831.90 (330.45) (27.54) -2.51% 222 $ 17.49319 FYE2014 752,427 752,427 1 13,162.35 (535.62) (44.64) -3.91% 223 $ 18.20505 FYE2013 752,427 752,427 1 13,697.97 (247.02) (20.59) -1.77% 224 $ 18.53335 FYE2012 752,427 752,427 1 13,944.99 202.62 16.89 1.47% 225 $ 18.26406 FYE2011 752,427 752,427 1 13,742.37 (32.23) (2.69) -0.23% 226 $ 18.30689 FYE2010 752,427 752,427 1 13,774.60 (7.98) (0.67) -0.06% 227 $ 18.36687 FYE2009 690,300 9% 752,427 0.997312 13,782.58 827.94 68.99 6.39% 228 $ 18.76669 FYE2008 690,300 N/A 690,300 1 12,954.65 55.85 4.65 0.43% 229 $ 18.84580 FYE2007 690,300 N/A 690,300 0.991509 12,898.79 (324.36) (27.03) -2.45% 230 $ 19.15566 FYE2006 690,300 N/A 690,300 1 13,223.15 348.79 29.07 2.71% 231 $ 18.78999 FYE2005 585,000 18% 690,300 0.99257 12,874.36 1,812.51 151.04 16.39% 232 $ 18.90914 FYE2004 585,000 N/A 585,000 1 11,061.85 554.11 46.18 5.27% 233 $ 18.37162 FYE2003 585,000 N/A 585,000 0.977701 10,507.74 94.30 7.86 0.91% 234 $ 17.80075 FYE2002 585,000 N/A 585,000 1 10,413.44 766.22 63.85 7.94% 235 $ 16.49097 FYE2001 500,000 17% 585,000 1 9,647.22 K:\USERS\MICHELLE-W\Budget FYE23\Mar 24 Info\FY23 BUDGET_Presented 32422 Print Copy.xlsx 5 Page 8 of 74 3/24/2022 4:17 PM FYE2022 CERTIFIED AND FYE2023 PROPOSED BUDGET COMPARISON - CITY OF WATERLOO GENERAL FUND Proposed Budget 3/24/22 A B D E F G H I J K I L M 1 CERT FY 2022 BUDGET FY 2023 BUDGET % FY 2022 BUDGET FY 2023 BUDGET FY2022TAXES FY2023TAXES $ 18.97160 1.82% LEVIED 2 BUDGET CODE ACTIVITIES -GENERAL FUND BUDGET CERTIFIED PUBLISHED CHANGE CERTIFIED PUBLISHED LEVIED $ 18.63188 $ AMOUNT % 3 LINE EXPENSE EXPENSE REVENUE REVENUE CHANGE CHANGE 4 zSU 237 Industrial Tax Askings Adj Value Rollback Tax Incr (Decr) Monthly Change % Change LJV $ 18.97160 $ 18.63188 239 FYE2023 1,000,000 N/A 1,000,000 0.90 17,074.44 305.75 25.48 1.82% 240 FYE2022 1,000,000 N/A 1,000,000 0.90 16,768.69 172.46 14.37 1.04% 241 $ 18.44026 FYE2021 1,000,000 N/A 1,000,000 0.90 16,596.23 803.04 66.92 5.08% 242 $ 17.54799 FYE2020 1,000,000 N/A 1,000,000 0.90 15,793.19 82.84 6.90 0.53% 243 $ 17.45595 FYE2019 1,000,000 N/A 1,000,000 0.90 15,710.36 (129.65) (10.80) -0.82% 244 $ 17.60000 FYE2018 1,000,000 N/A 1,000,000 0.90 15,840.00 (4.70) (0.39) -0.03% 245 $ 17.60522 FYE2017 1,000,000 N/A 1,000,000 0.90 15,844.70 (142.63) (11.89) -0.89% 246 $ 17.76370 FYE2016 1,000,000 N/A 1,000,000 0.90 15,987.33 (1,066.68) (88.89) -6.25% 247 $ 17.95159 FYE2015 1,000,000 N/A 1,000,000 0.95 17,054.01 (439.18) (36.60) -2.51% 248 $ 17.49319 FYE2014 1,000,000 N/A 1,000,000 1 17,493.19 (711.86) (59.32) -3.91% 249 $ 18.20505 FYE2013 1,000,000 N/A 1,000,000 1 18,205.05 (328.30) (27.36) -1.77% 250 $ 18.53335 FYE2012 1,000,000 N/A 1,000,000 1 18,533.35 269.29 22.44 1.47% 251 $ 18.26406 FYE2011 1,000,000 N/A 1,000,000 1 18,264.06 (42.83) (3.57) -0.23% 252 $ 18.30689 FYE2010 1,000,000 N/A 1,000,000 1 18,306.89 (59.98) (5.00) -0.33% 253 $ 18.36687 FYE2009 1,000,000 N/A 1,000,000 1 18,366.87 (399.82) (33.32) -2.13% 254 $ 18.76669 FYE2008 1,000,000 N/A 1,000,000 1 18,766.69 (79.11) (6.59) -0.42% 255 $ 18.84580 FYE2007 1,000,000 N/A 1,000,000 1 18,845.80 (309.86) (25.82) -1.62% 256 $ 19.15566 FYE2006 1,000,000 N/A 1,000,000 1 19,155.66 365.67 30.47 1.95% 257 $ 18.78999 FYE2005 1,000,000 N/A 1,000,000 1 18,789.99 (119.15) (9.93) -0.63% 258 $ 18.90914 FYE2004 1,000,000 N/A 1,000,000 1 18,909.14 537.52 44.79 2.93% 259 $ 18.37162 FYE2003 1,000,000 N/A 1,000,000 1 18,371.62 570.87 47.57 3.21% 260 $ 17.80075 FYE2002 1,000,000 N/A 1,000,000 1 17,800.75 1,309.78 109.15 7.94% 261 $ 16.49097 FYE2001 1,000,000 N/A 1,000,000 1 16,490.97 262 263 Multi -Residential Tax Askings Adj Value Rollback Tax Incr (Decr) Monthly Change % Change $ 18.97160 $ 18.63188 265 FYE2023 500,000 N/A 500,000 0.6375 6,047.20 (241.06) (20.09) -3.83% 266 FYE2022 500,000 N/A 500,000 0.6750 6,288.26 (281.08) (23.42) -4.28% 267 $ 18.44026 FYE2021 500,000 N/A 500,000 0.7125 6,569.34 (11.15) (0.93) -0.17% 268 $ 17.54799 FYE2020 500,000 N/A 500,000 0.7500 6,580.50 (292.78) (24.40) -4.26% 269 $ 17.45595 FYE2019 500,000 N/A 500,000 0.7875 6,873.28 (386.72) (32.23) -5.33% 270 $ 17.60000 FYE2018 500,000 N/A 500,000 0.8250 7,260.00 (332.25) (27.69) -4.38% 271 $ 17.60522 FYE2017 500,000 N/A 500,000 0.8625 7,592.25 (401.41) (33.45) -5.02% 272 $ 17.76370 FYE2016 500,000 N/A 500,000 0.9000 7,993.67 (533.34) (44.45) -6.25% 273 $ 17.95159 FYE2015 500,000 N/A 500,000 0.9500 8,527.01 (219.59) (18.30) -2.51% 274 $ 17.49319 FYE2014 500,000 N/A 500,000 1 8,746.60 K:\USERS\MICHELLE-W\Budget FYE23\Mar 24 Info\FY23 BUDGET_Presented 32422 Print Copy.xlsx 6 Page 9 of 74 3/24/2022 4:17 PM Dec-21 Form 635.1 Department at Management The City of: Adoption of Budget and Certification of City Taxes CITY BUDGET DRAFR WORKPAPER - NOT FOR PUBLICATION Waterloo County Name: BLACK HAWK The below -signed certifies that the City Council, on the date stated above, lawfully approved the named resolution adopting a budget for next fiscal year, as summarized on this and the supporting pages. Attached is Long Term Debt Schedule Form 703 which lists any and all of the debt service obligations of the City. Regular DEBT SERVICE Ag Land 2a 3a 4a Telephone Number Signature January 1, 2021 Property Valuations With Gas & Electric Without Gas & Electric 2,389,932,778 2b 2,729,748,062 3b 15,592,222 2,308,938,095 2,648,753,379 TAXES LEVIED (A) Code Dollar Request with Sec. Limit Purpose Utility Replacement 384.1 8.10000 Regular General levy 5 19,358,456 (384) Non -Voted Other Permissible Levies 12(8) 0.67500 Contract for use of Bridge 12(18) 0.ss000 Opr & Maint publicly owned Transit 12(11) Amt Nec Rent, Ins. Maint of Civic Center 12(12) o.13soo Opr & Maint of City owned Civic Center 12(13) 0.06750 Planning a Sanitary Disposal Project 12(14) 0.27000 Aviation Authority (under sec.330A.15) 12(15) 0.06750 Levee Impr. fund in special charter city 12(17) Amt Nec Liability, property & self insurance costs 12(21) Amt Nec Support of a Local Emerg.Mgmt.Comm. (384) Voted Other Permissible Levies 12(1) 0.13500 Instrumental/Vocal Music Groups 12(2) o.al0oo Memorial Building 12(3) 0.13500 Symphony Orchestra 12(4) 0.27000 Cultural & Scientific Facilities 12(5) As Voted County Bridge 12(6) 1.35000 Missi or Missouri River Bridge Const. 12(9) 0.03375 Aid to a Transit Company 12(16) 0.2050o Maintain Institution received by gifUdevise 12(18) 1.0000o City Emergency Medical District 12(20) 027000 Support Public Library 28E.22 1.50000 Unified Law Enforcement Total General Fund Regular Levies (5 thru 24) 384.1 3.00375 Ag Land Total General Fund Tax Levies (25 + 26) Special Revenue Levies 384.8 0.27000 Emergency (if general fund at levy limit) 384.6 Amt Nec Police & Fire Retirement Amt Nec FICA & IPERS (if general fund at levy limit) Rules Amt Nec Other Employee Benefits Total Employee Benefit Levies (29,30,31) Sub Total Special Revenue Levies (28+32) 386 As Req SSMID 1 (A) SSMID 2 (A) SSMID 3 (A) SSMID 4 (A) SSMID 5 (A) SSMID 6 (A) SSMID 7 (A) (8) SSMID 8 (n)(B) Total Special Revenue Levies Valuation With Gas & Elec Without Gas & Elec (6) (6) (6) (6) (6) (6) 7 8 10 11 13 14 462 15 16 17 18 19 20 21 22 463 23 24 25 26 27 1,521,092 645,282 645,282 23,973,548 46,835 24,020,383 28 645,282 29 4,647,990 30 2,178,526 31 8,869,694 32 15,696,210 33 16,341,492 34 35 36 37 555 556 1177 1185 39 16,341,492 623,413 4,490,469 2,104,689 8,569,093 15,164,251 15,787,664 (B) Property Taxes Levied 18,702,399 0 1,469, 547 0 0 0 0 0 1,649,390 92,935 43 44 45 46 47 48 49 51 52 465 0 623,413 56 0 57 0 58 0 !. 59 60 466 61 623,413 62 0 0 0 23,161,097 53 54 0 55 _.. __. 0 0.27000 0 0 0 0 0 0.27000 0 Last Official Census 67,314 (C) Rate 8.10000 0 0.63646 0 0 0 0 0 0.71435 0.04025 46,835 63 3.00375 23,207,932 ' Do Not Add I 64 0.27000 66 67 68 69 565 0 566 0 0 unu 15,787,664 1.94482 0.91154 3.71127 6.56763 0 0 0 0 0 0 0 0 384.4 Amt Nec Debt Service Levy 76.10(6) 384.7 0.67500 Capital Projects (Capital Improv. Reserve) 40 41 7,859,600 ao 41 7,626,397 70 0 ...:.:.,'. 71 Total Property Taxes (27+39+40+41) 42 48,221,475 42 46,621,993 72 COUNTY AUDITOR - I certify the budget is in compliance with ALL the following: Budgets that DO NOT meet ALL the criteria below are not statutorily compliant & must be returned to the city for correction. 2.87924 0 19.74793 1) The prescribed Notice of Public Hearing Budget Estimate (Form 631.1) was lawfully published, or posted if applicable, filed proof was evidenced. 2) Budget hearing notices were published or posted not less than 10 days, nor more than 20 days, prior to the budget hearing. 3) Adopted property taxes do not exceed published or posted amounts. 4) Adopted expenditures do not exceed published or posted amounts in each of the nine program areas, or in total. 5) Number of the resolution adopting the budget has been included at the top of this form. 6) The budget file uploaded to the SUBMIT Area matched the paper copy certified by the city to this office. 7) The long term debt schedule (Form 703) shows sufficient payment amounts to pay the G.O. debt certified by the city to this office. ` County "°"tor' Page 10 of 74 Form 631 A P1 GOVERNMENT ACTIVITIES (A) (B) PUBLIC SAFETY Police Department/Crime Prevention 1 Jail 2 Emergency Management 3 Flood Control 4 Fire Department 5 Ambulance 6 Building Inspections 7 Miscellaneous Protective Services 8 Animal Control 9 Other Public Safety 10 TOTAL (lines 1 - 10) 11 PUBLIC WORKS Roads, Bridges, & Sidewalks 12 Parking - Meter and Off -Street 13 Street Lighting 14 Traffic Control and Safety 15 Snow Removal 16 Highway Engineering 17 Street Cleaning 18 Airport (if not Enterprise) 19 Garbage (if not Enterprise) 20 Other Public Works 21 TOTAL (lines 12 - 21) 22 HEALTH & SOCIAL SERVICES Welfare Assistance 23 City Hospital 24 Payments to Private Hospitals 25 Health Regulation and Inspection 26 Water, Air, and Mosquito Control 27 Community Mental Health 28 Other Health and Social Services 29 TOTAL (lines 23 - 29) 30 CULTURE & RECREATION Library Services 31 Museum, Band and Theater 32 Parks 33 Recreation 34 Cemetery 35 Community Center, Zoo, & Marina 36 Other Culture and Recreation 37 TOTAL (lines 31 - 37) 38 CITY OF Waterloo EXPENDITURES SCHEDULE PAGE 1 Fiscal Year Ending 2023 Department of Management Fiscal Years GENERAL (C) 18,919,811 96,187 12, 073, 354 3,850,627 1,413, 965 36, 353, 944 275,000 496,400 1,171,566 4,922,034 6,865,000 354,210 354,210 2,992,324 2,105,968 3,370,846 3,466,141 70,000 885,039 12, 890, 318 SPECIAL REVENUES (D) 2,610,890 1,798,010 413,688 4,822,588 19,324,895 533,180 1,928,674 1,908,042 1,373,000 25, 067, 791 0 0 TIF SPECIAL REVENUES (E) DEBT SERVICE (F) CAPITAL PROJECTS (G) PERMANENT (H) 0 0 0 0 PROPRIETARI (0 BUDGET 2023 (J) 21,530,701 0 96,187 0 13,871,364 4,264, 315 1,413, 965 0 0 0 41,176, 532 19, 599, 895 496,400 533,180 1,928,674 1,908,042 0 0 2,544,566 0 4,922,034 31,932,791 0 0 0 0 0 0 354,210 354,210 2,992,324 2,105, 968 3,370,846 3,466,141 70,000 885,039 0 12,890,318 RE -ESTIMATED 2022 (K) 20, 683, 455 0 96,187 0 13,151, 066 3,667,651 1,321,042 0 0 0 38, 919,401 19, 977, 851 524,300 523,180 1,674,124 1,855,542 0 0 2,505,997 0 4,525,900 31, 586, 894 0 0 0 0 0 0 339,554 339,554 2,812,678 2,022,372 3,247,525 3,277,352 60,000 837,020 0 12,256,947 ACTUAL 2021 (L) 18, 988,139 0 95,809 0 12, 330, 822 3,205, 841 1,244,732 0 0 0 35, 865, 343 26, 770, 556 351,144 531,599 1,545,054 1,577,107 0 0 2,354,790 0 4,072,092 37, 202, 342 0 0 0 0 0 0 284,836 284,836 2,580,020 1,066,640 2,742,737 2,907,085 50,000 719,565 0 10, 066, 047 Page 11 of 74 Form 631 A P2 GOVERNMENT ACTIVITIES CONT. (A) (B) COMMUNITY & ECONOMIC DEVELOPMENT Community Beautification 39 Economic Development 40 Housing and Urban Renewal 41 Planning & Zoning 42 Other Com & Econ Development 43 TIF Rebates 44 CITY OF Waterloo EXPENDITURES SCHEDULE PAGE 2 Fiscal Year Ending 2023 Department of Management Fiscal Years GENERAL (C) 1,204,872 62,440 752,068 2,575,437 SPECIAL REVENUES (D) TIF SPECIAL REVENUES (E) 12,006,938 3,016,738 TOTAL (lines 39 - 44) 45 4,594,817 12,006,938 3,016,738 GENERAL GOVERNMENT Mayor, Council, & City Manager Clerk, Treasurer, & Finance Adm. Elections Legal Services & City Attorney City Hall & General Buildings Tort Liability Other General Government TOTAL (lines 46 - 52) DEBT SERVICE 46 47 48 49 50 51 52 53 54 Gov Capital Projects 55 TIF Capital Projects 56 TOTAL CAPITAL PROJECTS 57 TOTAL Government Activities Expenditures (lines 11+22+30+38+45+53+54+57) 58 BUSINESS TYPE ACTIVITIES Proprietary: Enterprise & Budgeted ISF Water Utility Sewer Utility Electric Utility Gas Utility Airport 59 Landfill/Garbage Transit 60 61 62 63 64 65 Cable TV, Internet & Telephone Housing Authority 66 67 Storm Water Utility 68 Other Business Type (city hosp., ISF, parking, etc.) 69 Enterprise DEBT SERVICE 70 Enterprise CAPITAL PROJECTS 71 Enterprise TIF CAPITAL PROJECTS 72 TOTAL Business Type Expenditures (lines 59 - 73) 73 TOTAL ALL EXPENDITURES (lines 58+74) 74 Regular Transfers Out 75 Internal TIF Loan / Repayment Transfers Out 76 Total ALL Transfers Out 77 Total Expenditures & Fund Transfers Out (1,s 75+78) 78 1,231,595 1,678,723 333,001 740,175 2,210,452 4,631,894 10,825,840 0 71,884,129 71,884,129 274,577 274,577 17,472 17,472 18,171,150 18,171,150 60,085,939 60,085,939 12,412,888 12,412,888 0 0 3,016 738 3,016,738 9,933,300 9,93'3 300 DEBT SERVICE (F) 14,701,398 14,701,398 0 CAPITAL PROJECTS (G) 18,835,000 5,650,000 24,485,000 24,485,000 24,485,000 0 PERMANENT (H) 0 0 0 0 PROPRIETARY (1) 10,759,551 6,806,357 2,850,000 19,501,469 39,917,377 39,917,377 2,163,666 2,163,666 BUDGET 2023 (J) 0 1,204,872 12,069,378 752,068 5,592,175 0 19,618,493 1,231,595 1,678,723 0 333,001 740,175 2,210,452 4,649,366 10,843,312 14,701,398 37,006,150 5,650,000 42,656,150 174,173,204 0 0 6,806,357 0 0 0 0 0 2,850,000 19,501,469 0 39,917,377 214,090,581 14,576,554 10,207,877 24,784,431 RE -ESTIMATED 2022 (K) 0 1,198,796 10,757,959 735,382 3,107,965 2,526,698 18,326,800 1,152,189 1,579,329 60,000 321,597 714,117 2,130,969 4,350,602 10,308,803 13,403,500 31,440,150 4,700,000 36,140,150 161,282,049 0 0 0 1,638,035 ACTUAL 2021 (L) 0 1,270,133 8,056,710 691,327 1,276,182 2,429,335 13,723,687 899,978 1,203,105 0 303,134 590,538 1,710,547 5,743,634 10,450,936 22,615,474 18,153,639 8,018,207 26,171,846 156,380,511 6,916,906 0 0 0 4,955,753 0 0 0 1,051,329 0 1,148,179 21,315,593 0 39,105,736 200,387,785 11,456,618 8,061,560 19,518,178 0 574,274 20,374,380 0 33,872,642 190,253,153 14,646,920 5,206,495 19,853,415 72,158,706 72,498,827 12,950,038 14,701,398 24,485,000 0 42,081,043 238,875,012 219,905,963 210,106,568 Ending Fund Balance June 30 79 36,198,779 21,799,498 4,297 111 762,629 11,700,929 0 17,257,646 92,016,592 107,239,844 120,504,935 *A continuing appropriation is the unexpended budgeted amount from a prior year's capital project. The entry is made on the Con Apprcps page that must accompany the budget forms if used. SEE INSTRUCTIONS FOR USE. Page 12 of 74 Form 631 B (A) (B) REVENUES & OTHER FINANCING SOURCES Taxes Levied on Property 1 Less: Uncollected Property Taxes - Levy Year 2 Net Current Property Taxes (line 1 minus line 2) 3 Delinquent Property Taxes 4 TIF Revenues 5 Other City Taxes: Utility Tax Replacement Excise Taxes 6 Utility franchise tax (Iowa Code Chapter 364,2) 7 Parimutuel wager tax 8 Gaming wager tax 9 Mobile Home Taxes 10 Hotel/Motel Taxes 11 Other Local Option Taxes 12 Subtotal - Other City Taxes (lines 6 thru 12) 13 Licenses & Permits 14 Use of Money & Property 15 Intergovernmental: Federal Grants & Reimbursements 16 Road Use Taxes 17 Other State Grants & Reimbursements 18 Local Grants & Reimbursements 19 Subtotal - Intergovernmental (fines 16 thru 19) 20 Charges for Fees & Service: Water Utility 21 Sewer Utility 22 Electric Utility 23 Gas Utility 24 Parking 25 Airport 26 Landfill/Garbage 27 Hospital 28 Transit 29 Cable TV, Internet & Telephone 30 Housing Authority 31 Storm Water Utility 32 Other Fees & Charges for Service 33 Subtotal - Charges for Service (lines 21 thru 33) 34 Special Assessments 35 Miscellaneous 36 Other Financing Sources: Regular Operating Transfers In 37 Internal TIF Loan Transfers In 38 Subtotal ALL Operating Transfers In 39 Proceeds of Debt (Excluding TIF Internal Borrowing) 40 Proceeds of Capital Asset Sales 41 Subtotal -Other Financing Sources pores 38 thru 40) 42 Total Revenues except for beginning fund balance (lines 3, 4, 5, 13, 14, 15, 20, 34, 35, 36, & 41) 43 Beginning Fund Balance July 1 44 TOTAL REVENUES & BEGIN BALANCE (rnes42.43) 45 CITY OF Waterloo REVENUES DETAIL Fiscal Year Ending 2023 Department or Management The last two columns will fill in once the Re -Est forms are completed Fiscal Years GENERAL (C) 23,207,932 23,207,932 812,451 4,465,000 1,400,100 34,700 1,400,000 8,112,251 1,436, 860 1,174,000 879,772 905,747 393,880 2,179,399 500,000 245,500 11,125,257 11, 870,757 258,000 SPECIAL REVENUES (D) 15,787,664 15,787,664 553,828 10,750,000 11,303,828 22,500 206,645 24,320,427 8,500,000 516,857 6,931,000 40,268,284 100,000 130,850 230,850 7,919,196 12,194,888 274,577 12,469,465 235,000 12,704,465 68,862,860 39,494,625 108,357,485 70,900 0 0 67,890,671 26,407,654 94,298,325 TIF SPECIAL REVENUES (E) 11,525,600 10,000 0 274,577 274,577 DEBT SERVICE (F) CAPITAL PROJECTS (G) 7,626,397 7,626,397 233,203 10,000 243,203 2,500 248,587 248,587 0 0 0 0 0 0 0 PERMANENT (H) 0 PROPRIETARY (I) 18,775 12,500 1,400, 000 273,624 1,673,624 18,203,665 5,672,089 23,875,754 BUDGET 2023 (J) 46,621, 993 0 46,621,993 0 11, 525,600 1,599,482 4,465,000 0 1,400,100 44,700 1,400, 000 10,750,000 19,659,282 1,478,135 1,405,645 25,200,199 8,500,000 3,071,191 7,598,504 44,369,894 0 18,203,665 0 0 500,000 345,500 5,672,089 0 0 0 0 0 11,256,107 35,977,361 RE -ESTIMATED 2022 (K) 43,275,387 0 43,275,387 0 10,699,761 1,365,176 4,390,000 0 1,218,700 44,700 1,419,581 10,360,000 18,798,157 1,429, 835 1,413, 850 15,117, 500 8,810,882 3,121,297 12,120, 589 39,170,268 0 16,895,665 0 0 515,000 321,460 5,680,523 0 0 0 0 0 11,319,508 34, 732,156 ACTUAL 2021 (L) 42,700,728 0 42,700,728 290,135 10,101,233 1,474,726 4,563,411 0 1,314,676 83,349 837,172 12,087,491 20,360,825 1,415,152 1,607, 671 26,688,889 10,237,796 3,772,733 2,044,283 42,743,701 0 13,895,976 0 0 385,478 152,612 5,762, 948 0 0 0 0 2,713,726 9,898,608 32,809,348 190,323 2,835,000 0 258,000 11,015,419 198,000 9,304,280 215,170 9,641,481 274,577 11,810,177 5,436,972 17,247,149 2,343,666 4,046,723 6,390,389 6,390,389 14,701,399 762,628 15,464,027 38,000 5,612,000 5,650,000 11,000,000 16,650,000 19,485,000 16,700,929 36,185,929 0 0 0 0 0 0 15,316,000 5,000 15,321,000 40,901,653 18,437,036 59,338,689 14,576,554 10,207,877 24,784,431 26,316,000 240,000 51, 340,431 223,651, 760 107,239,844 330, 891, 604 11,456,618 8,061,560 19,518,178 27,861,000 240,000 47,619,178 206,640,872 120,504,935 327,145, 807 14,646,920 5,206,495 19,853,415 39,237,899 341,462 59,432,776 221,318,220 109,293,283 330, 611, 503 Page 13of74 Form 635.2A (A) Revenues & Other Financing Sources Taxes Levied on Property Less: Uncollected Property Taxes -Levy Year Net Current Property Taxes Delinquent Property Taxes TIF Revenues Other City Taxes Licenses & Permits Use of Money and Property Intergovernmental Charges for Fees & Service Special Assessments Miscellaneous Sub -Total Revenues (B) 1 2 3 4 5 6 7 8 9 10 11 12 13 CITY OF Waterloo - ADOPTED BUDGET SUMMARY YEAR ENDED JUNE 30, 2023 Department of Management Fiscal Years GENERAL (C) 23,207,932 0 23,207,932 0 8,112,251 1,436,860 1,174,000 2,179, 399 11,870,757 258,000 7,919,196 56,158,395 SPECIAL REVENUES (D) 15,787,664 0 15,787,664 0 11,303,828 22,500 206,645 40,268,284 230,850 0 70,900 67,890,671 TIF SPECIAL REVENUES (E) 11,525,600 10,000 0 11,535,600 DEBT SERVICE (F) 7,626,397 0 7,626,397 0 243,203 2,500 248,587 0 0 190,323 8,311,010 CAPITAL PROJECTS (G) 0 0 0 0 0 0 0 0 0 2,835,000 2,835,000 PERMANENT (H) 0 0 0 0 PROPRIETARY (I) 18,775 12,500 1,673,624 23,875,754 0 0 25,580,653 BUDGET 2023 (J) 46,621,993 0 46,621,993 0 11,525,600 19,659,282 1,478,135 1,405, 645 44,369,894 35,977,361 258,000 11,015,419 172,311,329 RE -ESTIMATED 2022 (K) 43,275,387 0 43,275,387 0 10,699,761 18,798,157 1,429,835 1,413,850 39,170,268 34, 732,156 198,000 9,304,280 159, 021,694 ACTUAL 2021 (L) 42,700,728 0 42,700,728 290,135 10,101,233 20,360,825 1,415,152 1,607,671 42,743,701 32,809,348 215,170 9,641,481 161,885,444 Other Financing Sources: Total Transfers In Proceeds of Debt Proceeds of Capital Asset Sales Total Revenues and Other Sources Expenditures & Other Financing Uses Public Safety Public Works Health and Social Services Culture and Recreation Community and Economic Development General Government Debt Service Capital Projects Total Government Activities Expenditures Business Type Proprietray: Enterprise & ISF Total Gov & Bus Type Expenditures Total Transfers Out Total ALL Expenditures/Fund Transfers Out Excess Revenues & Other Sources Over (Under) Expenditures/Transfers Out Beginning Fund Balance July 1 Ending Fund Balance June 30 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 12,469,465 0 235,000 68,862,860 36,353,944 6,865,000 354,210 12,890,318 4,594,817 10, 825, 840 0 0 71, 884,129 71,884,129 274,577 72,158, 706 -3,295,846 0 0 0 67,890,671 4,822,588 25, 067, 791 0 0 12, 006, 938 17,472 0 18,171,150 60,085,939 60,085,939 12,412,888 72,498,827 -4,608,156 274,577 0 0 11,810,177 0 0 0 0 3,016,738 0 0 0 3,016,738 3,016,738 9,933,300 12,950,038 -1,139,861 6,390,389 0 0 14,701,399 14,701,398 14, 701, 398 14,701,398 0 14,701,398 1 5,650,000 11, 000,000 0 19,485,000 24,485,000 24,485,000 24,485,000 0 24,485,000 -5,000,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15,316,000 5,000 40,901,653 39,917,377 39,917,377 2,163,666 42,081,043 -1,179,390 24,784,431 26,316,000 240,000 223,651,760 41,176,532 31,932,791 354,210 12,890,318 19,618,493 10, 843, 312 14,701,398 42,656,150 174,173,204 39,917,377 214,090,581 24,784,431 238,875,012 -15,223,252 19,518,178 27, 861,000 240,000 206,640,872 38,919,401 31,586,894 339,554 12,256,947 '18,326,800 10,308,803 13,403,500 36,140,150 161,282,049 39,105,736 200,387,785 19,518,178 219,905,963 -13,265,091 19,853,415 39,237,899 341,462 221,318,220 35,865,343 37,202,342 284,836 10,066,047 13,723,687 10,450,936 22,615,474 26,171,846 156,380,511 33,872,642 190,253,153 19,853,415 210,106,568 11,211,652 33 34 39,494,625 36,198,779 26,407,654 21,799,498 5,436,972 4,297,111 762,628 762,629 16,700,929 11,700,929 0 0 18,437,036 17,257,646 107,239,844 92, 016, 592 120,504,935 107,239,844 109,293,283 120,504,935 Page 14of74 A B C D E F G H I I ,Proposed Budget 2 City of Waterloo 3/24/22 3 FYE2023 General Fund 4 Proposed Budget Change In Cost From FY22 5 % of Total 6 Amount Change From 7 Prior Year Tax Levy 8 Property Taxes FYE2022 (Excl. Debt Svc & Lib, Incl. Excise Tax, Grout) 35,772,213 23,899 1 cent on the levy raises this much General Fund Personal Services increases (decreases): 10 11 Salaries & longevity 1,136,409 3.18% Includes avg 2.0% raises, 3.0% for Police and Fire, 12 Division Manager for Admin Services - reduction (30,773) -0.09% step increases, longevity 13 Police Chief increase in pay 17,420 0.05% 14 Assistant Chief increase in pay 13,335 0.04% 15 Fire Chief increase in pay 13,335 0.04% 16 27th Payroll 1,211,922 3.39% 17 Bonus/Holiday Bonus increase for Fire 13,000 0.04% 18 Fire/Ambulance - Increase Overtime 108,000 0.30% 19 Garage -Don't fill open position (78,739) -0.22% 20 Decrease Part Time Labor (43,101) -0.12% 21 0 0.00% 22 Police Certified Bonus Increase 30,000 0.08% 23 Payroll taxes 81,168 0.23% 24 0 0.00% 25 Retirement payouts (38,319) -0.11% 26 0 27 Health insurance 146,624 -0.06% 2,412,261 1.00934 Personnel increases excl. 28 Retiree health insurance (168,020) fire & police pension 29 Reduce use of health insurance fund balance 0 (21,396) 30 Police Pension (32,235) 31 Fire Pension (35,380) (67,615) -0.19% 2,344,646 0.98105 Total personnel increases 32 Subtotal - Personnel Increases 2,344,646 6.56% 33 34 35 36 .J / K:\USERS\MICHELLE-W\Budget FYE23\Mar 24 Info\FY23 BUDGET_Presented Cahnges in Cost 32422 Print Copy.xlsx\ Comparison to Page 15 of 74 3/24/2022 4:21 PM A B C D E F G H I I ,Proposed Budget 2 City of Waterloo 3/24/22 3 FYE2023 General Fund 4 Proposed Budget Change In Cost From FY22 5 % of Total 6 Amount Change From 7 Prior Year Tax Levy 38 Contractual Services and Commodities Expense Changes: 39 Airport - Increase Other professional services 21,000 0.06% 40 Building Maintenance - Increase in Chemicals 0 0.00% 41 Building Inspections - Fuel, contractual services 1,700 0.00% 42 Clerk Finance - Software, Misc 38,250 0.11% 43 Clerk Finance - Elections (60,000) -0.17% 44 Cultural Arts -Increase Utilities, resale merchandise 1,200 0.00% 45 Communications - Increase postage 29 0.00% 46 Fairview Cemetery Association 10,000 0.03% 47 Fire - increase telephone, radio repair 4,250 0.01% 48 Fire - Increase dispatch 20,400 0.06% 49 Fire - Ambulance - Increase accounting & GEMT expenses 319,090 0.89% 50 Garage - Utilities, software, parts 22,050 0.06% 51 Other Changes 0 0.00% 52 Leisure Services Golf - Increase in Sales Tax 9,130 0.03% 53 Leisure Sports - increase in supplies 1,450 0.00% 54 Leisure Sportsplex Decrease (2,013) -0.01% 55 Leisure Young Arena - Increase utilities, resale merchandise 33,000 0.09% 56 Liability Insurance 62,060 0.17% 57 Library - Decrease Grant Funded Expenses (1,690) 0.00% 58 Mayor - Increase telephone 650 0.00% 59 MET - Increase in Requested Funding 0 0.00% 60 Police/Computer Services - increase data processing 12,000 0.03% 61 Police - Increase health services, uniforms, travel, fuel 23,625 0.07% 62 Police - Increase for Dispatch 45,620 0.13% 63 Parking -decrease expenses (18,600) -0.05% 64 Self Funded Workers Compensation 267,543 0.75% 65 Sidewalk - Increase expenses 60,000 0.17% 66 Convention Center - Decrease Expenses (385,528) -1.08% 67 Garage -Motor Pool 200,000 0.56% 68 Grout -Increase in Expenses 10,004 0.03% 69 Chargebacks to other funds 3,096 0.01% 70 Emergency Mgmt-Decrease expenses (16,642) -0.05% 71 City Property Management -Decrease Expenses (15,000) -0.04% 72 Human Resources - increase in training 10,000 0.03% J 74 Subtotal - Contractual Services and Commodities Increases 676,674 1.89% 3,021,320 1.26419 Total all expense increases 75 K:\USERS\MICHELLE-W\Budget FYE23\Mar 24 Info\FY23 BUDGET_Presented Cahnges in Cost 32422 Print Copy.xlsx\ Comparison to Page 16 of 74 3/24/2022 4:21 PM A B C D E F G H I I ,Proposed Budget 2 City of Waterloo 3/24/22 3 FYE2023 General Fund 4 Proposed Budget Change In Cost From FY22 5 % of Total 6 Amount Change From 7 Prior Year Tax Levy JJ 96 Revenue (Increase)/Decrease: 97 Airport - Increase (19,999) -0.06% 98 Building Inspection - Increase Dept Charges (47,800) -0.13% 99 Clerk/Finance - Increases (256,400) -0.70% 100 Cultural/Arts - Increased Revenue (1,200) 0.00% 101 Fire - Hazmat Decreases 60,000 0.17% 102 Fire Ambulance - Increases (601,000) -1.68% 103 Fire- Increased Revenue (1,295) 0.00% 104 Convention Center - Decrease revenue 385,528 1.08% 105 Leisure Services Golf - Increase (139,547) -0.39% 106 Leisure - Sports Decrease 4,150 0.01% 107 Leisure - Young Arena Decrease revenue 75,000 0.21% 108 Library - Decrease Fine revenue 2,000 0.01% 109 Library Increase Grant Funding (1,296) 0.00% 110 Leisure-Sportsplex Decrease in Revenue 26,500 0.07% 111 Planning - Decrease in Revenue 48,000 0.13% 112 Garage Motor Pool Increase (200,000) -0.56% 113 Fire -Safer Grant Increase (52,732) -0.15% 114 Parking - Decrease revenue 15,000 0.04% 115 Public Access Fees 350 0.00% 116 Sidewalk Assessment (60,000) -0.17% 117 Work Comp - change in fund balance used 100,000 0.28% 118 Hotel Motel - reduction in grant revenue 19,581 0.05% 119 Miscellaneous Revenue (13,504) -0.04% 120 Chargebacks to other departments 780 0.00% 121 Change in Fund Balance Used (919,730) -2.56% ILL 123 Subtotal - Revenue Net (Increases) Decreases (1,577,614) -4.41% -0.66011 Total all revenue changes I L`t 128 Total Increases (Decreases) 1,443,706 4.04% 129 (0.00) 130 Increase in Debt Service Levy 257,499 131 Increase in Grout Taxes 12,176 132 Increase in Library Levy 12,176 133 134 Total Additional Taxes 1,725,557 135 0 K:\USERS\MICHELLE-W\Budget FYE23\Mar 24 Info\FY23 BUDGET_Presented Cahnges in Cost 32422 Print Copy.xlsx\ Comparison to Page 17 of 74 3/24/2022 4:21 PM FYE2022 CERTIFIED AND FYE2023 STAFF REQUEST BUDGET COMPARISON - CITY OF WATERLOO Staff Request Budget GENERAL FUND 3/7/22 A B D E F G H I J K I L M 1 CERT FY 2022 BUDGET FY 2023 BUDGET % FY 2022 BUDGET FY 2023 BUDGET FY2022TAXES FY2023TAXES $ 19.74794 5.99% LEVIED 2 BUDGET CODE ACTIVITIES -GENERAL FUND BUDGET CERTIFIED STAFF REQ CHANGE CERTIFIED STAFF REQ LEVIED $ 18.63188 $ AMOUNT % 3 LINE EXPENSE EXPENSE REVENUE REVENUE CHANGE CHANGE 4 5 PUBLIC SAFETY 6 010-11-1100 POLICE OPERATIONS 1C 16,059,416 16,509,008 2.80% 1,128,642 1,128,642 14,930,774 15,380,366 449,592 3.01% 7 010-11-1105 POLICE COMPUTER SERVICE 1C 259,968 271,968 4.62% 0 0 259,968 271,968 12,000 4.62% 8 010-11-1200 PUBLIC SAFETY ADMINISTRATION 1C 0 0 0.00% 0 0 0 0 0 0.00% 9 200-11-1140 POLICE PENSION 1D 2,650,353 2,516,350 -5.06% 0 744,735 0 963,483 5,500 0 0 744,735 0 963,483 5,500 0 2,650,353 0 0 0 2,516,350 0 0 0 (134,003) 0 0 0 -5.06% % 0.00% 0.00% 0 A % 0.00% 10 010-11-1150 POLICE GRANTS 1C 744,735 744,735 0 963,483 5,500 0.00% 0.00% 0.00% 0.00% 0.00% 11 010-11-1150 POLICE GRANTS (DISCR H/M) 1C 0 12 010-11-1160 LAW ENFORCEMENT PROGRAMS 1C 963,483 13 010-11-1165 POLICE TOBACCO ENFORCEMENT 1C 5,500 14 010-01-1700 B.H. COUNTY EMA/SIREN MAINTENANCE 3C 96,187 96,187 96,187 96,187 0 15 010-12-1400 FIRE RESCUE 5C 10,529,861 11,073,135 5.16% 62,850 64,145 10,467,011 11,008,990 541,979 5.18% 16 010-12-1402 FIRE RESCUE CHARGEBACKS 5C 36,107 37,336 3.40% 36,107 37,336 0 0 0 0.00% 17 010-18-1405 FIRE -GARAGE PARTS & SERVICE 5C 183,764 202,133 10.00% 0 0 183,764 202,133 18,369 10.00% 18 200-12-1420 FIRE PENSION 5D 1,903,964 1,691,763 25,305 116,401 -11.15% -38.04% 0 25,305 166,500 • 0 106,500 1,903,964 21,373 1,691,763 9,901 (212,201) (11,472) -11.15% 0.00% -53.68% 111% -30.51% 19 010-12-1412 FIRE RESTRICTED PROGRAMS 5C 25,305 20 010-12-1415 HAZARDS REGIONAL RESPONSE TRG PROG 5C 187,873 21 010-12-1425 FIRE SAFER GRANT 5C 22 010-12-1410 FIRE AMBULANCE SERVICE 6C 3,230,171 3,746,604 15.99% 3,608,500 4,009,500 (378,329) (262,896) 115,433 23 200-12-1410 FIRE AMBULANCE SERVICE PENSION 398,980 439,877 398,980 439,877 40,897 10.25% 24 010-18-1411 AMBULANCE -GARAGE PARTS & SERVICE 6C 38,500 38,500 0.00% 0 0 38,500 38,500 0 0.00% 25 010-22-5100 BUILDING INSPECTION 7C 1,188,997 1,242,941 4.54% 1,518,965 1,563,669 (329,968) (320,728) 9,240 -2.80% 26 010-22-5102 BLDG INSPECTION CHARGEBACKS (OUT) 7C 120,044 123,140 2.58% 120,044 123,140 0 0 0 0.00% 27 010-22-5102 BLDG INSPECTION CHARGEBACKS (IN) 7C 12,001 12,381 3.17% 12,001 12,381 0 0 0 0.00% 28 29 TOTAL -PUBLIC SAFETY 11C 38,919,401 40,193,671 3.27% 8,676,824 9,121,260 30,242,577 31,072,411 829,834 2.74% 30 Less Fund 200 (4,953,297) (4,647,990) - - - 31 TOTAL -GENERAL FUND 33,966,104 35,545,681 32 PUBLIC WORKS 33 010-07-7650 SIDEWALKS 12C 215,000 275,000 27.91% 215,000 275,000 0 0 0 0.00% 34 010-17-7910 PARKING FACILITY MAINTENANCE 13C 9,300 0 -100.00% 0 0 9,300 0 (9,300) -100.00% 35 010-22-7930 PARKING OPERATIONS 13C 515,000 496,400 -3.61% 515,000 500,000 0 (3,600) (3,600) NEW 36 010-29-7700 AIRPORT OPERATIONS 19C 1,132,997 1,152,996 1.77% 1,132,997 1,152,996 0 0 0 0.00% 37 010-01-7800 MET TRANSIT AUTHORITY 21C 1,462,588 1,521,092 4.00% 0 0 1,462,588 1,521,092 58,504 4.00% 38 010-18-7950 CENTRAL GARAGE 21C 484,844 595,034 22.73% 85,300 85,300 399,544 509,734 110,190 27.58% 39 010-18-7952 CENTRAL GARAGE - CHARGEBACKS 21C 530,000 530,000 0.00% 530,000 530,000 0 0 0 0.00% 40 010-18-7955 MOTORPOOL-PASSTHROUGHACCOUNT 21C 2,048,468 2,248,468 9.76% 2,069,559 2,269,559 (21,091) (21,091) 0 0.00% 41 42 TOTAL -PUBLIC WORKS 22C 6,398,197 6,818,990 6.58% 4,547,856 4,812,855 1,850,341 2,006,135 155,794 8.42% 43 - - - 44 HEALTH & SOCIAL SERVICES 45 010-27-2500 HUMAN RIGHTS COMMISSION 29C 294,554 45,000 0 I 0 300,179 45,000 0 0 AL 0 1.91% 0.00% 0.00% 0.00% 0 45,000 0 0 0 0 45,000 0 0 294,554 0 0 0 300,179 0 0 0 5,625 0 0 0 0 1.91 % 0.00% 0.00% 0.00% 0.00% 46 010-27-2505 EEOC CONTRACT 29C 47 010-27-2510 FAIR HOUSING ENFORCEMENT 29C 48 010-27-2510 FAIR HOUSING PARTNERSHIP GRANT 29C 49 010-27-2520 HUMAN RIGHTS PROJECTS 29C 0 50 51 TOTAL -HEALTH & SOCIAL SERVICES 30C 339,554 345,179 1.66% 45,000 45,000 294,554 300,179 5,625 1.91 % K:\USERS\MICHELLE-W\Budget FYE23\FY23 BUDGET_Staff Requests.xlsx 1 Page 18of74 3/7/2022 2:53 PM FYE2022 CERTIFIED AND FYE2023 STAFF REQUEST BUDGET COMPARISON - CITY OF WATERLOO Staff Request Budget GENERAL FUND 3/7/22 A B D E F G H I J K I L M 1 CERT FY 2022 BUDGET FY 2023 BUDGET % FY 2022 BUDGET FY 2023 BUDGET FY2022TAXES FY2023TAXES $ 19.74794 5.99% LEVIED 2 BUDGET CODE ACTIVITIES -GENERAL FUND BUDGET CERTIFIED STAFF REQ CHANGE CERTIFIED STAFF REQ LEVIED $ 18.63188 $ AMOUNT % 3 LINE EXPENSE EXPENSE REVENUE REVENUE CHANGE CHANGE 4 52 CULTURE & RECREATION 53 010-01-4405 CEMETERY OPERATIONAL SUBSIDY 35C 60,000 70,000 16.67% 0 0 60,000 70,000 10,000 16.67% 54 010-01-4220 GROUT MUSEUM 32C 655,956 665,960 1.53% 22,850 20,678 633,106 645,282 12,176 1.92% 55 010-26-4208 YOUTH PAVILION 32C 409,935 454,182 10.79% 90,000 80,700 319,935 373,482 53,547 16.74% 56 010-26-4250 CENTER FOR THE ARTS 32C 826,942 845,326 2.22% 160,000 166,000 666,942 679,326 12,384 1.86% 57 010-26-4251 RIVERLOOP EVENT FACILITIES 32C 15,958 15,882 94,000 0 0 2,003,197 19,747 4,500 53,065 5,000 2,153 70,940 4I -0.48% 0.00% 0.00% -100.00% 3.31% 2.93% 12.50% 0.00% 0.00% -47.74% 0.00% 22.00% 17,500 94,000 0 19,581 8,000 19,184 4,000 53,065 5,000 4,120 70,940 10� 39,737 22,000 94,000 0 6,000 19,74 4,500 53,065 5,000 2,153 70,940 "' (1,542) (6,118) (4,576) 0 - . 1,930,955 1,997,197 66,242 0 0 0 0 0 0 0 0 0 0 0 0 _ 0 0 0 0 0 0 1 296.76% 0.00% 0.00% 0.00% 3.43% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 58 010-26-4265 C&A GRANTS & PROJECTS 32C 94,000 59 010-26-4265 CENTER FOR THE ARTS (H/M) 32C 0 60 010-26-4265 CENTER FOR THE ARTS (DISCR H/M) 32C 19,581 61 010-33-3100 LIBRARY SERVICES 31C+Ievy 1,938,955 62 010-33-3110 LIBRARY - ENRICHIOWAGRANT 31C 19,184 63 010-33-3150 LIBRARY OPEN ACCESS PLUS 31C 4,000 64 010-33-3160 LIBRARY GRANTS 31C 53,065 65 010-33-3180 LIBRARY GIFT & MEMORIAL 31C 5,000 66 010-33-3190 IOWALIBRARYSERVICE 31C 4,120 67 010-33-3200 COUNTY LIBRARY 31C 70,940 68 010-33-3210 LIBRARY OPEN ACCESS 31C s s s e 69 010-37-4100 LEISURE SERVICES - PARKS 33C 1,867,797 1,911,857 2.36% 39,737 1,828,060 1,872,120 44,060 2.41% 70 010-37-4102 LEISURE SERVICES - PARKS - CHARGEBACK; 33C 950,000 950,000 0.00% 0.00% 0.00% 1.80% 950,000 7,000 0 0 950,000 0 0 422,728 0 430,354 0 0 7,626 0.00% 0.00% 0.00% 1.80% 71 010-37-4105 LEISURE SERVICES PROJECTS 33C 7,000 72 010-37-4105 LEISURE SERVICES PROJECTS (H/M) 33C 0 73 010-37-4110 LEISURE SERVICES - DOWNTOWN MTCE 33C 422,728 430,354 74 010-37-4120 GOLF COURSES 34C 1,178,418 1,289,178 9.40% 837,779 8,188 1,437,500 282,400 977,326 8,188 1411000 340,639 370,846 311,852 431,495 (28,787) 60,649 -8.45% 16.35% 75 010-37-4125 GOLF COURSE IMPROVEMENTS -SURCHARGE 34C 8,18 8,188 1,411,000 0.00% —1.84% 76 010-37-4180 SPORTSPLEX 34C 1,437,50 77 010-37-4200 SPORTS & YOUTH SERVICES 34C 653,246 709,745 8.65% 278,250 78 010-37-4500 YOUNG ARENA 36C 837,020 876,608 4.73% 719,000 644,000 118,020 232,608 114,588 97.09% 79 80 TOTAL -CULTURE & RECREATION 38C 11,549,533 11,910,082 3.12% 4,859,844 4,872,484 6,689,689 7,037,598 347,909 5.20% 81 - - - 82 COMMUNITY & ECONOMIC DEVELOPMENT 83 010-08-5700 PLANNING&ZONING 42C 712,475 704,838 -1.07% 447,155 447,155 265,320 257,683 (7,637) -2.88% 84 010-08-5702 PLANNING & ZONING CHARGEBACKS 42C 22,907 23,119 0.93% 22,907 23,119 0 0 0 0.00% 85 010-08-5750 RECREATION AREA DEVELOPMENT 43C 700 700 0.00% 53,000 5,000 (52,300) (4,300) 48,000 -91.78% 86 010-08-5885 CITY PROPERTY MANAGEMENT 43C 145,200 145,200 0.00% 0 0 145,200 145,200 0 0.00% 87 010-01-5710 INRCOG MEMBERSHIP 43C 35,572 35,572 0.00% 0 0 35,572 + 0 0 0 0 (507,482) 507,482 0 0 0 35,572 0 0 0 0 (507,068) 507,068 0 0 0 0.00% 88 010-08-6100 PLANNING & ZONING -ECONOMIC DEVEL 40C 123,79 0 270,000 130,000 127,577 0 270,000 130,000 675,000 42,234 2,351,731 0 # 62,440 3.05% 0.00% 0.00% 0.00% 0.00% NEW -15.39% 0.00% 0.00% 123,796 127,577 0 270,000 130,000 675,000 549,302 1,844,663 0 62,440 0 0 0 0 0 414 (414) 0 0 0.00% 0.00% 0.00% 0.00% 0.00% -0.08% -0.08% 0.00% # 0.00% 0.00 % 89 010-08-6105 ECONOMIC DEVELOP -SPECIAL PROJECTS 40C —1 270,000 130,000 675,000 507,482 2,272,011 0 90 010-01-6650 TOURISM PROMOTION -VARIOUS GRTS (H/M) 40C 91 010-01-6660 TOURISM PROMOTION -VARIOUS DISCR (H/M) 40C 92 010-01-6920 CONVENTION & VISITORS BUREAU (H/M) 40C 675,000 93 010-22-6860 SULLIVAN CENTER MAINTENANCE 43C 0 94 010-01-6860 SULLIVAN CENTER OPERATIONS 43C 2,779,493 95 010-32-5850 COMM DEVEL-ADMINISTRATIVE 41C 0 96 010-32-5861 COMM DEVEL-LHAP HOUSING POOL 41C 62,440 97 98 TOTAL -COMMUNITY & ECONOMIC DEV 45C 4,957,583 4,568,411 -7.85% 4,563,791 4,134,256 393,792 434,155 40,363 10.25% 99 - - - K:\USERS\MICHELLE-W\Budget FYE23\FY23 BUDGET_Staff Requests.xlsx 2 Page 19of74 3/7/2022 2:53 PM FYE2022 CERTIFIED AND FYE2023 STAFF REQUEST BUDGET COMPARISON - CITY OF WATERLOO Staff Request Budget GENERAL FUND 3/7/22 A B D E F G H I J K I L M 1 CERT FY 2022 BUDGET FY 2023 BUDGET % FY 2022 BUDGET FY 2023 BUDGET FY2022TAXES FY2023TAXES $ 19.74794 5.99% LEVIED 2 BUDGET CODE ACTIVITIES -GENERAL FUND BUDGET CERTIFIED STAFF REQ CHANGE CERTIFIED STAFF REQ LEVIED $ 18.63188 $ AMOUNT % 3 LINE EXPENSE EXPENSE REVENUE REVENUE CHANGE CHANGE 4 100 101 GENERAL GOVERNMENT 102 010-01-8200 MAYOR'S OFFICE 46C 549,311 563,067 2.50% 0 0 549,311 563,067 13,756 2.50% 103 010-01-8280 COMMUNICATIONS 46C 10,891 11,200 2.84% 0 0 10,891 11,200 309 2.84% 104 010-01-8220 ADMIN SERVICES/MIS 46C 381,473 425,618 11.57% 3,445 3,445 378,028 422,173 44,145 11.68% 105 010-01-8222 ADMIN SERVICES/MIS - CHARGEBACKS 46C 131,429 130,057 -1.04% 131,429 130,057 0 0 0 0.00% 106 010-02-8100 CITY COUNCIL 46C 79,085 84,851 7.29% 0 0 79,085 84,851 5,766 7.29% 107 010-03-8400 CITY CLERK AND FINANCE 47C 1,417,892 1,482,479 4.56% 5,917,686 6,174,086 (4,499,794) (4,691,607) (191,813) 4.26% 108 010-03-8400 CITY CLERK AND FINANCE - ELECTION COST: 48C 60,000 0 -100.00% 0 0 60,000 0 (60,000) -100.00% 109 010-03-8402 CITY CLERK AND FINANCE - CHARGEBACKS 47C 161,437 163,304 1.16% 161,437 163,304 0 0 0 0.00% 110 010-06-8600 CITY ATTORNEY 49C 321,597 326,511 1.53% 0 0 321,597 326,511 4,914 1.53% 111 010-03-8900 LIABILITY INSURANCE 51C 1,630,969 1,707,249 4.68% 0 0 1,630,969 1,707,249 76,280 4.68% 1 12 010-03-8902 LIABILITY INSURANCE - CHARGEBACKS 51C 500,000 500,000 0.00% 500,000 500,000 0 0 0 0.00% 113 010-03-8905 HEALTH/LIFE INSURANCE 0 0 0.00% 0 0 0 0 0 0.00% 114 010-03-8950 SELF FUNDED HEALTH INSURANCE 52C 2,770,000 2,770,000 0.00% 2,770,000 2,770,000 0 0 0 0.00% 115 010-03-8960 SELF FUNDED WORK COMP 52C 837,457 1,105,000 31.95% 100,000 0 737,457 1,105,000 367,543 49.84% 1 16 010-03-8150 PUBLIC ACCESS STUDIO 52C 169,934 173,828 2.29% 30,350 30,000 139,584 143,828 4,244 3.04% 1 17 010-03-8970 PRINT SHOP 52C 46,000 46,000 0.00% 0 0 46,000 46,000 0 0.00% 1 18 010-09-2600 EMPLOYEE ASSISTANCE PROGRAM 52C 14,500 14,500 0.00% 0 0 14,500 14,500 0 0.00% 119 010-09-8250 HUMAN RESOURCES 52C 447,739 456,574 1.97% 0 0 447,739 456,574 8,835 1.97% 120 010-09-8252 HUMAN RESOURCES-CHARGEBACKS 52C 32,500 32,500 0.00% 32,500 32,500 0 0 0 0.00% 121 010-09-8255 SAFETY COMMITTEE 52C 15,000 15,000 0.00% 0 0 15,000 15,000 0 0.00% 122 123 010-22-8800 010-22-8820 CITY HALL/FACILITIES MAINTENANCE CITY FACILITIES RESTRICTED PROJECTS VETERANS MEMORIAL HALL 50C 50C 50C 700,217 8,815 713,920 5,085 8,815 1.96% 0.00% 25,000 0 25,000 0 675,217 8,815 688,920 8,815 13,703 0 2.03% .00 % 0.00% 124010-22-8850 125200-09-8980 UNEMPLOYMENT FUND 52D 17,472 17,472 0.00% 0 0 17,472 17,472 0 0.00% 126 127 TOTAL -GENERAL GOVERNMENT 53C 10,308,803 10,753,030 4.31% 9,676,932 9,833,477 631,871 919,553 287,682 45.53% 128 - - - 129 130 TRANSFERS 0.00% 0.00% 0.00% 0.00% 0 147,000 147,000 147,000 0 0 0 0.00% 131 010-03-9050 75C 0 132 010-03-9050 TIF ECONOMIC DEV TRANSFER (INTERNAL TII 76C 147,000 133 010-08-9050 PLANNING & ZONING TRANSFER (TIF) 134 TOTAL -TRANSFERS 77C 147,000 147,000 135 136 STATE REPLACEMENT FUNDS (COMM/IND ROLLBACK) 0 1,250,000 1,233,427 (1,250,000) (1,233,427) 16,573 -1.33% 137 010-03-8400 PROPOSED USE OF FUND BALANCE 0 0.00% 2,447,505 750,000 (2,447,505) (750,000) 1,697,505 -69.36% 138 BACKFILL ADJUSTMENT 0 0.00% 0 0 0 0 0 0.00% 139 0 140 TOTAL CITY BUDGET - GENERAL FUND 72,620,071 74,736,363 2.91% 36,214,752 34,949,759 36,405,319 39,786,604 3,381,285 9.29% K:\USERS\MICHELLE-W\Budget FYE23\FY23 BUDGET_Staff Requests.xlsx 3 Page 20 of 74 3/7/2022 2:53 PM FYE2022 CERTIFIED AND FYE2023 STAFF REQUEST BUDGET COMPARISON - CITY OF WATERLOO Staff Request Budget GENERAL FUND 3/7/22 A B D E F G H I J K I L M 1 CERT FY 2022 BUDGET FY 2023 BUDGET % FY 2022 BUDGET FY 2023 BUDGET FY2022TAXES FY2023TAXES $ 19.74794 5.99% LEVIED 2 BUDGET CODE ACTIVITIES -GENERAL FUND BUDGET CERTIFIED STAFF REQ CHANGE CERTIFIED STAFF REQ LEVIED $ 18.63188 $ AMOUNT % 3 LINE EXPENSE EXPENSE REVENUE REVENUE CHANGE CHANGE 4 141 - - - 142 TAXABLE VALUATION FYE2022 FYE2023 Increase % Increase 143 (In Thousands) (In Thousands) (Decrease) (Decrease) 144 Taxable valuation - including TIF but excluding gas & electric utility values 2,588,994 2,648,753 59,759 2.31% 145 Taxable valuation - excluding TIF & gas & electric utility values 2,271,583 2,308,938 37,355 1.64% 146 Taxable valuation - including TIF and electric utility values 2,662,248 2,729,748 67,500 2.54% 147 Taxable valuation - excluding TIF but including gas & electric utility values 2,344,837 2,389,933 45,096 1.92% 148 Commercial/Industrial Property Rollback 112,840 112,840 - 0.00% 149 Commercial/Industrial Property Rollback for Debt Service 112,840 128,884 16,044 14.22% 150 Taxable valuation - Ag Land 15,138 15,592 454 3.00% 151 Tax Askings per One Cent of Levy 23,448 23,899 451 1.92% 152 75.00% 68.92% 153 67.87% 154 PROPERTY TAX LEVY ANALYSIS: FY2022 TAX FY2022 TAX FY2023 TAX STATE BACKFILL FY2023 TAX $ AMOUNT 155 LEVY RATE LEVY CORP ROLLBACK RATE CHANGE 156 DEBT SERVICE LEVY 7,602,100 $ 2.85552 7,859,599 251,984 $ 2.87924 $ 257,499 157 POLICE & FIRE PENSION SYSTEM 4,953,297 $ 2.11243 4,647,990 148,941 $ 1.94482 $ (305,307) 158 EMERGENCY MGMT COMMISSION LEVY 96,187 $ 0.04102 96,187 3,083 $ 0.04025 $ - 159 TRANSIT LEVY 1,462,588 $ 0.62375 1,521,092 48,742 $ 0.63646 $ 58,504 160 TORT INSURANCE LEVY 1,630,969 $ 0.69556 1,707,249 54,707 $ 0.71435 $ 76,280 161 FICA/IPERS LEVY 2,178,526 $ 0.92907 2,178,526 69,809 $ 0.91154 $ - 162 HEALTH INSURANCE LEVY 5,024,002 $ 2.14258 7,747,222 248,254 $ 3.24161 $ 2,723,220 163 WORKERS COMP. INSURANCE LEVY 737,457 $ 0.31450 1,105,000 35,409 $ 0.46236 $ 367,543 164 UNEMPLOYMENT LEVY 17,472 $ 0.00745 17,472 560 $ 0.00731 $ - 165 LIBRARY VOTED LEVY 633,106 $ 0.27000 645,282 20,678 $ 0.27000 $ 12,176 166 EMERGENCY LEVY 633,106 $ 0.27000 645,282 20,678 $ 0.27000 $ 12,176 167 GROUT LEVY 633,106 $ 0.27000 645,282 20,678 $ 0.27000 $ 12,176 168 AG LAND LEVY 45,471 46,836 $ 1,365 169 Tra GENERAL FUND $8.10 LEVY 18,993,138 $ 8.09998 19,428,466 620,326 $ 8.10000 $ 435,328 171 TOTAL PROPERTY TAX LEVY $ 44,640,525 $ 18.63185 $ 48,291,485 $ 1,543,849 $ 19.74794 $ 3,650,960 $ 3,626,608 1 72 ROLLBACK REPLACEMENT - GENERAL LEVY NCLUDING EMPLOYEE BENEFITS LEVY, EXCL DEBT SERVICE $ 1,250,509 $ - 1 73 ROLLBACK REPLACEMENT -GENERAL LEW $ 768,214 174 ROLLBACK REPLACEMENT - EMPLOYEE BENEFITS, EMERGENCY LEVIES $ 11,676,030 $ 523,651 175 AMOUNT CHANGE IN TAX LEVY $ 3,650,960 $ 1.12 176 % CHANGE 8.18% (70,010) 19,358,456 5.99% 177 AMOUNT (OVER) UNDER $8.10 LEVY LIMIT $ (0.02929) 178 ADJUSTED TOTAL PROPERTY TAX LEVY (AT GF $8.10 LEVY LIMIT) $ 19.74794 15.6164 179 $ 16.32870 1.32905 180 GENERAL FUND $8.10 LEVY INCREASE (DECREASE) 365,318 181 TOTAL PROPERTY TAX COLLECTION INCREASE 8.02% 182 183 Maximum Levy under 384.15A 35,726,742 $ 15.23634 39,094,486 $ 16.32870 3,367,744 9.43% 184 2,532,470 (835,270) K:\USERS\MICHELLE-W\Budget FYE23\FY23 BUDGET_Staff Requests.xlsx 4 Page21 of74 3/7/2022 2:53 PM FYE2022 CERTIFIED AND FYE2023 STAFF REQUEST BUDGET COMPARISON - CITY OF WATERLOO Staff Request Budget GENERAL FUND 3/7/22 A B D E F G H I J K I L M 1 CERT FY 2022 BUDGET FY 2023 BUDGET % FY 2022 BUDGET FY 2023 BUDGET FY2022TAXES FY2023TAXES $ 19.74794 5.99% LEVIED 2 BUDGET CODE ACTIVITIES -GENERAL FUND BUDGET CERTIFIED STAFF REQ CHANGE CERTIFIED STAFF REQ LEVIED $ 18.63188 $ AMOUNT % 3 LINE EXPENSE EXPENSE REVENUE REVENUE CHANGE CHANGE 4 185 Residential Tax Askings Home Value Avg Revaluation Adj Value Rollback Tax Incr (Decr) Monthly Change % Change --aa $ 19.74794 $ 18.63188 187 FYE2023 152,234 5.72% 160,942 0.541302 1,720.41 120.40 10.03 7.53% 188 FYE2022 152,234 152,234 0.564094 1,600.00 53.93 4.49 3.49% 189 $ 18.44026 FYE2021 152,234 152,234 0.550743 1,546.07 25.56 2.13 1.68% 190 $ 17.54799 FYE2020 152,234 152,234 0.56918 1,520.51 42.44 3.54 2.87% 191 $ 17.45595 FYE2019 152,234 Ind reval 152,234 0.556209 1,478.07 (47.52) (3.96) -3.11% 192 $ 17.60000 FYE2018 152,234 152,234 0.569391 1,525.58 34.74 2.90 2.33% 193 $ 17.60522 FYE2017 147,973 2.88% 152,234 0.556259 1,490.84 25.86 2.16 1.77% 194 $ 17.76370 FYE2016 147,973 147,973 0.557335 1,464.98 19.92 1.66 1.38% 195 $ 17.95159 FYE2015 154,138 -4% 147,973 0.544002 1,445.06 20.93 1.74 1.47% 196 $ 17.49319 FYE2014 154,138 154,138 0.528166 1,424.13 (0.01) (0.00) 0.00% 197 $ 18.20505 FYE2013 154,138 154,138 0.507518 1,424.14 37.79 3.15 2.73% 198 $ 18.53335 FYE2012 154,138 154,138 0.485299 1,386.35 65.76 5.48 4.98% 199 $ 18.26406 FYE2011 154,138 154,138 0.469094 1,320.59 34.15 2.85 2.65% 200 $ 18.30689 FYE2010 154,138 154,138 0.455893 1,286.43 38.51 3.21 3.09% 201 $ 18.36687 FYE2009 144,054 7% 154,138 0.440803 1,247.93 16.26 1.36 1.32% 202 $ 18.76669 FYE2008 144,054 144,054 0.455596 1,231.67 (17.04) (1.42) -1.36% 203 $ 18.84580 FYE2007 132,160 9% 144,054 0.45996 1,248.71 34.44 2.87 2.84% 204 $ 19.15566 FYE2006 132,160 132,160 0.479642 1,214.27 10.97 0.91 0.91% 205 $ 18.78999 FYE2005 118,000 12% 132,160 0.484558 1,203.30 56.70 4.72 4.95% 206 $ 18.90914 FYE2004 118,000 118,000 0.513874 1,146.60 26.52 2.21 2.37% 207 $ 18.37162 FYE2003 100,000 18% 118,000 0.516676 1,120.08 118.52 9.88 11.83% 208 $ 17.80075 FYE2002 100,000 N/A 100,000 0.562651 1,001.56 96.99 8.08 10.72% 209 $ 16.49097 FYE2001 100,000 100,000 0.548525 904.57 zTa 211 Commercial Tax Askings Property Value Avg. Revaluation Adj Value Rollback Tax Incr (Decr) Monthly Change % Change zre $ 19.74794 $ 18.63188 213 FYE2023 752,427 752,427 0.90 13,372.99 755.78 62.98 5.99% 214 FYE2022 752,427 752,427 0.90 12,617.22 129.76 10.81 1.04% 215 $ 18.44026 FYE2021 752,427 752,427 0.90 12,487.45 604.23 50.35 5.08% 216 $ 17.54799 FYE2020 752,427 752,427 0.90 11,883.22 62.33 5.19 0.53% 217 $ 17.45595 FYE2019 752,427 752,427 0.90 11,820.90 (97.55) (8.13) -0.82% 218 $ 17.60000 FYE2018 752,427 752,427 0.90 11,918.44 (3.53) (0.29) -0.03% 219 $ 17.60522 FYE2017 752,427 752,427 0.90 11,921.98 (107.32) (8.94) -0.89% 220 $ 17.76370 FYE2016 752,427 752,427 0.90 12,029.30 (802.60) (66.88) -6.25% 221 $ 17.95159 FYE2015 752,427 752,427 0.95 12,831.90 (330.45) (27.54) -2.51% 222 $ 17.49319 FYE2014 752,427 752,427 1 13,162.35 (535.62) (44.64) -3.91% 223 $ 18.20505 FYE2013 752,427 752,427 1 13,697.97 (247.02) (20.59) -1.77% 224 $ 18.53335 FYE2012 752,427 752,427 1 13,944.99 202.62 16.89 1.47% 225 $ 18.26406 FYE2011 752,427 752,427 1 13,742.37 (32.23) (2.69) -0.23% 226 $ 18.30689 FYE2010 752,427 752,427 1 13,774.60 (7.98) (0.67) -0.06% 227 $ 18.36687 FYE2009 690,300 9% 752,427 0.997312 13,782.58 827.94 68.99 6.39% 228 $ 18.76669 FYE2008 690,300 N/A 690,300 1 12,954.65 55.85 4.65 0.43% 229 $ 18.84580 FYE2007 690,300 N/A 690,300 0.991509 12,898.79 (324.36) (27.03) -2.45% 230 $ 19.15566 FYE2006 690,300 N/A 690,300 1 13,223.15 348.79 29.07 2.71% 231 $ 18.78999 FYE2005 585,000 18% 690,300 0.99257 12,874.36 1,812.51 151.04 16.39% 232 $ 18.90914 FYE2004 585,000 N/A 585,000 1 11,061.85 554.11 46.18 5.27% 233 $ 18.37162 FYE2003 585,000 N/A 585,000 0.977701 10,507.74 94.30 7.86 0.91% 234 $ 17.80075 FYE2002 585,000 N/A 585,000 1 10,413.44 766.22 63.85 7.94% 235 $ 16.49097 FYE2001 500,000 17% 585,000 1 9,647.22 K:\USERS\MICHELLE-W\Budget FYE23\FY23 BUDGET_Staff Requests.xlsx 5 Page 22 of 74 3/7/2022 2:53 PM FYE2022 CERTIFIED AND FYE2023 STAFF REQUEST BUDGET COMPARISON - CITY OF WATERLOO Staff Request Budget GENERAL FUND 3/7/22 A B D E F G H I J K I L M 1 CERT FY 2022 BUDGET FY 2023 BUDGET % FY 2022 BUDGET FY 2023 BUDGET FY2022TAXES FY2023TAXES $ 19.74794 5.99% LEVIED 2 BUDGET CODE ACTIVITIES -GENERAL FUND BUDGET CERTIFIED STAFF REQ CHANGE CERTIFIED STAFF REQ LEVIED $ 18.63188 $ AMOUNT % 3 LINE EXPENSE EXPENSE REVENUE REVENUE CHANGE CHANGE 4 zSU 237 Industrial Tax Askings Adj Value Rollback Tax Incr (Decr) Monthly Change % Change LJV $ 19.74794 $ 18.63188 239 FYE2023 1,000,000 N/A 1,000,000 0.90 17,773.15 1,004.45 83.70 5.99% 240 FYE2022 1,000,000 N/A 1,000,000 0.90 16,768.69 172.46 14.37 1.04% 241 $ 18.44026 FYE2021 1,000,000 N/A 1,000,000 0.90 16,596.23 803.04 66.92 5.08% 242 $ 17.54799 FYE2020 1,000,000 N/A 1,000,000 0.90 15,793.19 82.84 6.90 0.53% 243 $ 17.45595 FYE2019 1,000,000 N/A 1,000,000 0.90 15,710.36 (129.65) (10.80) -0.82% 244 $ 17.60000 FYE2018 1,000,000 N/A 1,000,000 0.90 15,840.00 (4.70) (0.39) -0.03% 245 $ 17.60522 FYE2017 1,000,000 N/A 1,000,000 0.90 15,844.70 (142.63) (11.89) -0.89% 246 $ 17.76370 FYE2016 1,000,000 N/A 1,000,000 0.90 15,987.33 (1,066.68) (88.89) -6.25% 247 $ 17.95159 FYE2015 1,000,000 N/A 1,000,000 0.95 17,054.01 (439.18) (36.60) -2.51% 248 $ 17.49319 FYE2014 1,000,000 N/A 1,000,000 1 17,493.19 (711.86) (59.32) -3.91% 249 $ 18.20505 FYE2013 1,000,000 N/A 1,000,000 1 18,205.05 (328.30) (27.36) -1.77% 250 $ 18.53335 FYE2012 1,000,000 N/A 1,000,000 1 18,533.35 269.29 22.44 1.47% 251 $ 18.26406 FYE2011 1,000,000 N/A 1,000,000 1 18,264.06 (42.83) (3.57) -0.23% 252 $ 18.30689 FYE2010 1,000,000 N/A 1,000,000 1 18,306.89 (59.98) (5.00) -0.33% 253 $ 18.36687 FYE2009 1,000,000 N/A 1,000,000 1 18,366.87 (399.82) (33.32) -2.13% 254 $ 18.76669 FYE2008 1,000,000 N/A 1,000,000 1 18,766.69 (79.11) (6.59) -0.42% 255 $ 18.84580 FYE2007 1,000,000 N/A 1,000,000 1 18,845.80 (309.86) (25.82) -1.62% 256 $ 19.15566 FYE2006 1,000,000 N/A 1,000,000 1 19,155.66 365.67 30.47 1.95% 257 $ 18.78999 FYE2005 1,000,000 N/A 1,000,000 1 18,789.99 (119.15) (9.93) -0.63% 258 $ 18.90914 FYE2004 1,000,000 N/A 1,000,000 1 18,909.14 537.52 44.79 2.93% 259 $ 18.37162 FYE2003 1,000,000 N/A 1,000,000 1 18,371.62 570.87 47.57 3.21% 260 $ 17.80075 FYE2002 1,000,000 N/A 1,000,000 1 17,800.75 1,309.78 109.15 7.94% 261 $ 16.49097 FYE2001 1,000,000 N/A 1,000,000 1 16,490.97 262 263 Multi -Residential Tax Askings Adj Value Rollback Tax Incr (Decr) Monthly Change % Change $ 19.74794 $ 18.63188 265 FYE2023 500,000 N/A 500,000 0.6375 6,294.66 6.40 0.53 0.10% 266 FYE2022 500,000 N/A 500,000 0.6750 6,288.26 (281.08) (23.42) -4.28% 267 $ 18.44026 FYE2021 500,000 N/A 500,000 0.7125 6,569.34 (11.15) (0.93) -0.17% 268 $ 17.54799 FYE2020 500,000 N/A 500,000 0.7500 6,580.50 (292.78) (24.40) -4.26% 269 $ 17.45595 FYE2019 500,000 N/A 500,000 0.7875 6,873.28 (386.72) (32.23) -5.33% 270 $ 17.60000 FYE2018 500,000 N/A 500,000 0.8250 7,260.00 (332.25) (27.69) -4.38% 271 $ 17.60522 FYE2017 500,000 N/A 500,000 0.8625 7,592.25 (401.41) (33.45) -5.02% 272 $ 17.76370 FYE2016 500,000 N/A 500,000 0.9000 7,993.67 (533.34) (44.45) -6.25% 273 $ 17.95159 FYE2015 500,000 N/A 500,000 0.9500 8,527.01 (219.59) (18.30) -2.51% 274 $ 17.49319 FYE2014 500,000 N/A 500,000 1 8,746.60 K:\USERS\MICHELLE-W\Budget FYE23\FY23 BUDGET_Staff Requests.xlsx 6 Page 23 of 74 3/7/2022 2:53 PM FY2022 CERTIFIED AND FY2023 PUBLISHED BUDGET COMPARISON - CITY OF WATERLOO ALL OTHER FUNDS Published Budget 3/9/22 1 2 3 4 5 6 7 8 9 10 A C I DI E 1 F 1 G 1 H I I - I -- L M . N - 0 P I Q PROJECT CERT FY2022 BUDGET FY2023 BUDGET / FY2022 BUDGET FY2023 BUDGET FY2022 FY2022 I FY2023 FY2023 FY2022 FY2023 $ AMOUNT % BUDGET CODE! ACTIVITIES -OTHER FUNDS CODE 1 BUDGET! CERTIFIED STAFF REQ ! CHANGE CERTIFIED STAFF REQ TRANSFERS I TRANSFERS TRANSFERS TRANSFERS LEVIED LEVIED CHANGE CHANGE LINE EXPENSE EXPENSE _ REVENUE REVENUE (IN) OUT (IN) OUT - - ---- -_.- --- - - - --- --. -_-_ PUBLIC SAFETY 200-11-1140 !POLICE PENSION SYSTEM ------ 11 D 2,650,353 ---___ 2,610,890 ; 1.49% 0 ? 0 -----! ---- - - -- 200-12-1420 FIRE PENSION SYSTEM 5D 2,302,944 2,211,698 3.96% 0 1 0 j I � I - -.- -- 11D � 4,953,297 4,822,588 ---- 0.)--- 0 TTOTAL-PUBLIC SAFETY 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 JV 51 52 53 54 55 56 57 58 59 60 61 PUBLIC WORKS(. 205-07-7400 1, BRIDGE MAINTENANCE - LOCAL OPTION 205-07-7500 1 STREET CONSTRUCTION - LOCAL OPTION 205-07-7830 ENGINEERING - LOCAL OPTION TAX 205-19-7110 I SEAL COATING - LOCAL OPTION 266-07-7830 !ROAD USE TAX REVENUE 266-17-7105 !STREET LIGHTING UTIL - ROAD USE TAX 266-17-7120 !TRAFFIC SAFETY - ROAD USE TAX FUND 112D 0 0 1, o.00% 0 1 0 1120 8,634,505 10,984,136 27.21%I 10,507,000 1, 12,965,000 I 120 776,974 914,905 17.75ha 011 01 12D 1,095,521 1,108,068 1.15% 0 - 0 0 0 0.00%I 7,616,935 ( 7,423,543 I _-----. ! 750,000 266-07-7300 BRIDGE REPLACEMENT - ROAD USE TAX 12D 750,000 1 750,000 0.00%! 333.165 266-07-7500 --- -_-- 1,000,0001 (STREET CONST-ROAD USE TAX 12D 4,000,000 - 1,000,000 75.00%1 4 000,000 266-07-7830 ---1,198,323; 1.69% 1 49,050 49,050 1 (OUT) ENGINEERING - ROAD USE TAX FUND 12D 1,178,356 266-07-7832 ENGINEERING-CHARGEBACKS12D 133,047 139,332 4.72%' 133,047 I 139,332 5_- ---___ 266-07-7832 (ENGINEERING-CHARGEBACKS(IN) 12D 50,000 50,0001 0.00% 50,000 50,000 114D 7,594 024 593 024 1,841,574 15.53%I 27,350 15D 2,515,650 2,610,890 2,127,738 ----- 2,211,698 3.95% 83,960 95,240 3.95% 4,643,388 --._. 27,350 I 266 17 7122 TRAFFIC SAFETY CHARGEBACKS (OUT) 115D 32 000 32 000 0 00% 100 - . ° 32,000 I --- 32,000 100 100� 266-17-7161 'TRAFFIC SIGNALS UTIL ROAD USE TAX 15D 48,000 55,000 14.58/ 00 00T 266-19-7100 STREET MTCE - ROAD USE TAX FUND _-_- 112D 2,085,948 I 2,121,631 1.71 / 550 1 550 1 . 266-19-7102 !STREET MTCE - CHARGEBACKS (OUT) 112D 158,5001 158,500 ! 0.00% 158,5001 158,5001 266-19-7200 ! SNOW REMOVAL I16D 11 1,855,542 __ 1,908,042 2.83%1 8,0001 8,000 '.. 26 ESTRY & MOWING 00,000 291-29-7750 (ARP ROTRFEDERAL PROJECTS 29AIP xxxx � 19D 1,100,0001 1,100,000 0.00/ 1,100,0001 r 291-29-7755 100,000 0.00% 100,000 I 1 100,000- I 29AIP xxzz 19D 1 100,000 1 291-29-7760 ( AIRPORT STATE PROJECTSILITY CHARGES 129PRO Vixx 119D 1 173,000 173,000 0.00%1_-__- 173,000I 173,0001 I, TOTAL -PUBLIC WORKS --- 122D 25,188,697 1 25,067,791 1._- -0.48% ----25,188,697 24,876,425 I 0 0 I I CULTURE & RECREATION 204-33-3100 ,!LIBRARY - TAX LEVY TOTAL -CULTURE & RECREATION 31C 707,414 748,306 1_ 5.78%1 51,458.., ---. -- I 707,414 ---- 748,306 5.78%1 __-- 51,458 I__-- 2,000 I------ 0 2,000 1 0 _ -__ - j 0.00% (1,765,953) ----- (1,980,864)! (214,911)I 12.17% 735,500 1 914,905 !, 179,405 24.39% 1,030,453 1 1108,068 1 77,615 7.53% (7,637,010)1 (7,423,543)" 213,467 2.80% 750,000 1 0 1,1 (750,000) -100.00% (35,091)1 0 35091 1 100.00% 1,034,670 1,149, 273 114,603 11.08% 0 0 0 0.00% 0 0 0 1 0.00% 518,000 533,180 15180 2.93% 1,508,808 1,814,224 305,4161 20.24% 0 0 0 ! 0.00% 0.00% 48,000 _ _--_ 7 000 11. 14.58 1,965,081 ---._ 2,121,081 156,000 7.94% 0 1 0 0 0.00% 1,847,542 - 1,900,042 52,500 2-84% 00 0_ , 0.00% 0 0 1 0.00% 0 0 01 0 011 0 0 0.00% 0 0.00% ----- 191,366 191,366 NEW 652,746 746,306 93,560 14.33% 7 ECONOMIC DEVELOPMENT COMMUNITY & E 1 1 224-32-5850 COMM. DEVELOPMENT -BLOCK GRANT VARIOUS 1410 1,646,384 2,033,211 1 23.50% 1,646,384 2,021,666 0 ---- ------ ---- --- 1 11,545 11,545 NEW 224-32-5853 TCOMM. DEVELOPMENT -LEAD PAINT GRANT I 141D ! 1,359,093 1,368,133 0.67% 1359093 1363,164 1 0! 4,969 4,969 j NEW 224-32-5851 ICOMM DEVELOPMENT -HUD FED PROJECTS _.._ 41D 0 '1 739,811 NEW ( 3 i -_-_ 0 --. 738,377 1 --_ 0 1,434 1,434 NEW __- 1,361,742 1,381,500 1,582 _ 1,582 NEW -_ -__. --__ 1.57 / 0 2,557 DEVELOPMENT -FEDERAL HOME VARIOUS 141D 1,361,7421 1383,082 224-32-6800 (NEIGHBORHOOD SERVICES BG005 0016 141D 90,000 97,557 _ 8.40/ 90,0001 95,0OO 1 2,557 NEW 283-13-5451 !HOUSING- CAPITAL FUNDS c/o 113CAP FYxx j - _ 1 ° 264,000 257,770 1---- 0 2,522 1 2,522 NEW 283-13-5450 HOUSING - RIDGEWAY TOWERS 41D 264,000 260,292 ; 1.40/I I --- --- --; - 0 20,032252 ( )141D 70,000 70,000 0.00/ 70000 70,000 � 1 1 1 0 000% 283-13-5452 HOUSING SECTIONB 410 5,834,300 5,874,632 0.69/ 5,834300 5854,600 20,032 NEW 283-13-5453 HOUSING - FAMILY SELF SUFFICIENCY 141D 20,000 20,000 0.00% 20 000 20,000 - 0 1 0 1 0 0 00% 0.OS% 50,000 50,000 1 0 0 0 0.00% 283-13-5455 HOUSING- DOWNPAYMENT ASSISTANCE 41D 50,000 50,000 283-13-5456 HOUSING -SPECIAL FEDERAL ARP 141D 110,220 NEW - 1 110,22.OT ,. �T e - 0 000_% 283 13-5861 HOUSING -CHAP HOUSING POOL 41 D 0 1 0 0.00% 0 1 0 , - 0.00% !TOTAL -COMMUNITY& ECONOMIC DEV 145D 10,695,519 12,006,938 12.26%1 10,695,519 I 11,962,2971 0 44,641 44,641 NEW 0 11 652,746 ' 746,306 93,560 11 14.33% K:\USERS\MICHELLE-W\Budget FYE23\FY23 BUDGET_Max Published.xlsx Page 24 of 74 3/23/2022 8:10 AM 1 2 3 62 A B � C J D J FY2022 CERTIFIED AND FY2023 PUBLISHED BUDGET COMPARISON - CITY OF WATERLOO ALL OTHER FUNDS Published Budget 3/9/22 ► N I 0 I P I Q PROJECT CERT 1 FY2022 BUDGET I FY2023 BUDGET( - FY2022 BUDGET�FY2023 BUDGET � FY2022 FY2022 FY2023 FY2023 FY2022 FY2023 5 AMOUNT E - S N BUDGET CODE ,- - - -ACTIVITIES-OTHER FUNDS CODE ,BUDGET', CERTIFIED STAFF REQ CHANGE CERTIFIED STAFF REQ TRANSFERS TRANSFERS TRANSFERS ! TRANSFERS LEVIED LEVIED CHANGE CHANGE LINE I EXPENSE EXPENSE REVENUE REVENUE : - GENERAL GOVERNMENT(IN) OUT I (IN) OUT __ -_ _- _. _.- 63 64 65 66 67 200-09-8980 j UNEMPLOYMENT FUND 152D 17,472 17,472 TOTAL -GENERAL GOVERNMENT '', 53D 17,4721 17,47211 SPECIAL REVENUES CAPITAL PROJECTS 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 BUSINESS TYPE ACTIVITIES 520-14-5200 1 WATER POLLUTION CONTROL PLANT 601 8,076,099 1 8,185,497 . 1.35%1 13 460,940 14,768,9400 _.. I 692,000 1 0.00% 692,000 692,000j 520-14-5202 WATER POLLUTION -CHARGEBACKS 601 692,000 I 520-14-5280 'SEWER REVENUE PLANT SRF 1711 6,650,000 1,085,000 83.68 /o j 6 650 000 1,085,000 711 10,211,000 1 14,231,000 39.37%1 10211 000 ! 14,231.000 520-14-8980 ,SEWER REVENUE DEBT SERVICE 1701 1,148,179 2,850,000 148.22% 0 0 520-14-9050 (SEWER GO BOND DEBT SERVICE 751 0 O._ 0.00%j- 0I 0I 520-22-5335 FOOTING DRAIN DISCONNECTIONS 147,368 153,937 4.46%I 0 0 521-14-5310 STORM SEWER MAINTENANCE 601i601 763,687,__- 828,752 8.52% 0 0 1 521-19-5500 STREET CLEANING 1601 383,374 395,476 3.16%, o� 0 521-07-7830 ENGINEERING -STORM WATER ADMIN .67 2,748,450 2,748,450 601 483,924 -__ 496,639 0.00/ 2 521-07-7832 ENG-STORM WATER ADMIN CHARGEBACKS( a-. 7.050 7,050 1,260,000 1,260,000 0.00%, 142,535 1__ 521-07-5375 (STORM WATER SRF PROJECTS 7111 1,400,000 _._ 1,400,000 0.00%I 1,400,000 1,400,000. 1. 617-14-5320/898d SEWER GO BOND PROJECTS 1711 1 1,525,469 10.00% -- -- 0 } - � 520-14-5320 !SEWER SYSTEM IMPROVEMENTS 71I 1,794,593 33 111,020 0,28% 35,311,975 1 SUBTOTAL -SEWER FUND 33,017,274 6,000,000 '_ 9,000,000 290-07-7300 STREETS - W PARK 11TH BRIDGE REPLACEMENTS 55D 6,000,000 9,000,000 50.00 %-_.. a 200,000 610,000 290-07-7355 STREETS -TRAILS ISSD 200,000 610,000 205.00% 290-07-7500 1 STREETSLAPORTE/HESS RD - f 07STR.SWAP7E 55D 250,000 3,000,000 1100.00% 250,000 _ 3,000,000� 290-07-7500 DR I ---_ --. NEW 0 400,000 400,000 111 290-07-7500 55D 290 07-7520j US 63ETSSHAURIS RD RECONSTSTRUCTIOP107STR.RM772�55D 1,500,000 3 200,000 -86.67%1 1,500,000 3,750 200,000 _... 1, 0 0 III, 0 0 0.00% 290-07-7610 �RIVERFRONT MARINA 55D 0 600,000 III NEW' 0 600,000 _.. ! 17TRF STP757 55D 0 1 0 0 0.00 290- FIELD 290-17-7161 (TRAFFIC-ANSB TO BLACK HAWK 17TRF RT734 1 — - 0 0.00/°l 0 0 0 0 0 0.00% 290-0851610 TRAFFIC -VISION ZERO 17TRF xxxx '55D 55D 0 0 0.00% 0 --___ 0 0 0 0 000. 00% 290-17-7161 MPR- 0-1 0 290-17-7161 (TRAFFIC DOWNTOWN CAMERA&FIBER i,I T7TRF xxxx 55D 400,000 10,000 I -9.09% 385,000 0 0 01 0.00% 290-17-7161 (TRAFFIC IW 9TH/SOUTH ROUNDABOUT 17TRF xxxx 55D 0 I 350,000 1 _-- -, 350,000 1 0 0 0 0.00% 97.50° 1 400,000 1to.000 j 17TRF xxxx 55D 385,000 0 0.00% 290-17-7161 'TRAFFIC SAFETY CAMPAIGN 117TRF xxxx __. j 55D 30,000 ! 0 100.00%°i 0 0 00 17TRF xxxx 155D 145,000 120,000 -17,24 /a, 145,000 120,000f - 0 0 0 0.00% 290 17-7161 (TRAFFIC US 63 TRAFFIC ADAPTIVE PROJ !_ 290-17-7161 1TRAFFIC-PARK AVE BICYCLE SIGNAL PROJ 117TRF xxxx1 0 0 1 0 0 j55D ! 100,000 1 0 100.00% --- --- ,.. -0 _ 0.00% 100,000 0 o.Do% 0 GREENBELT LAKE IMPROVEMENTS 137IMP.GRNBLTl55D 200,000 a 0 0 0 L. 0 0.00% 290-17-71 290 37-0105 BOATHOUSE AREA IMPROVEMENTS _ 550 0 1,000 _NEW 0 j 1,000 290 37-0161 (TRAFFIC -TRAFFIC CONTROL CENTER 17TRF xzzz 55D 0 0 1y _ 0 00% 00 ) --.-_------ — 0 ._. 700.00/° L 200.000 0 --_- -_. 0 _... 0 0(- 130,015000130,000 0.00 /° 0 1 D r p 0.00% 290-32-5856 'NEIGHBORHOOD TABILZATION ENSIGN 32N53 xxxx .55D ISSD I. 0 0.00%I _ 130,000 130,000 p' --- --. 0.00%I 125,150 1I..-__ _.- )f 96.63% 207- jIA REINVESTMENT DISTRICT 150 218,825110 ,000 218,000 (20,000)j (675 (TOTAL -SPECIAL REVENUES CAPITAL PROJECTS 57D 13,940,150 _._ 18,171.150 r.. 30.35%1 14,065,150 16,389,825 I --- (20000)' (675)- _ 19,325 ' -96.63% o 100,000 z18,000 Series Funds - Less LibraryLevy54,795,135 . 55,228,547 0 100,000.( 218,000 5,293,606 5,821.698 ` 528,092 9.98% Subtotal - 200 60,085,939 I----- 49,949,366 l _-. - -- 0 ----- 0.00%I 0.00%1 0 of 0 0i 17,472 1'; 17,472 0.00% 0 17,472 1 17,472 -__-. 0.00% 290-07-5300 STORM WATER PUMP STATIONS-COMM 64.5,07FLD 5007 155D 0 0.00% 0 j 0 I 290-07-5300 'STORM WATER PUMP STATIONS-COMM 35.0107FLD D078 155D 0 0.00% 0 0 1 o, 0 0' oI 0 D: 0 0.00% 0.00% 01 0.00% 0 0.00% 0 0.00% D 1 0.00% 0 0.00% 2,294,701 (5,702,233)1 (6,583,443)1 (881,210)1 15.45% I 0 01 0 !. 0.00% 0 [ 0 0 0.00% 0 1 0 0 0.00% 1,015,750 2,850,000 j 1,834,250 180.58% 2,163,666 1. 2,427,130 1 2,163,666 (263,464)1 -10.85% --- 138,347 153,937 � 15,590 11 27% 520-14-5375 1SEWER REVENUE COLLECTION SRF 521-07-5300 1STORM WATER CAPITAL PROJECTS :711 35,125,810 1 0 2,294,701 I -___-- 2,163,666 1 1,889,581 148,876 (1,740,705)1 -92.12% 715,632 828,752 113 120 15.81% 358,884 395476 36,592 1 10.20% 0 (2,251,611 ! )1 14.64% (1,964,097 - O (287 510 11 0.00% 889,581 066 630 177,049 I 19.90% 0 (889,581)I -100.00% 2,121,006 1,525,469 j (595,537)1 -28.08 % 1,000,000 0 j (1,000,000)j -100.00% K:\USERS\MICHELLE-W1Budget FYE23\FY23 BUDGET_Max Published.xlsx 2 Page 25 of 74 3/23/2022 8:10 AM 1 2 3 FY2022 CERTIFIED AND FY2023 PUBLISHED BUDGET COMPARISON - CITY OF WATERLOO ALL OTHER FUNDS Published Budget 3/9/22 I C I D I E I F G H I I J ( K L M I N 0 I P I Q PROJECT CERTI FY2022 BUDGET] FY2023 BUDGET( % FY2022 BUDGET( FY2023 BUDGET FY2022 1 FY2022 FY2023 1 FY2023 BUDGET CODE I ACTIVITIES -OTHER FUNDS '', CODE 1 BUDGET' CERTIFIED STAFF REQ CHANGE CERTIFIED STAFF REQ 11 TRANSFERS TRANSFERS 11 TRANSFERS TRANSFERS • LINE EXPENSE EXPENSE A B 118 119 120 121 122 123 124 125 126 127 525-15-5400 :SANITATION 525-15-5402 I SANITATION - CHARGEBACKS 525-15-5125 'SANITATION - CODE ENFORCEMENT 525-17-2400 I SANITATION - ANIMAL CONTROL I SUBTOTAL SANITATION FUND TOTAL -BUSINESS TYPE ACTIVITIES DEBT SERVICE 128 129 130 131 132 133 134 100 101 TIF ECONOMIC DEV & REBATES 143E 101 ;TAX INCREMENT DEBT SERVICE '54E REVENUE REVENUE (IN) OUT (IN) OUT 1641 4 i 5,378,227 376,500 10.00%i 5 451,500 5,35,949 451,500 1 (475,00)1 I641 376,500 0 467,391 FY2022 FY2023 !, $ AMOUNT % LEVIED LEVIED CHANGE CHANGE 1641 593,741 619,051 4.26% 1 58,318 -_ ,--- 113,380 44- ,384 6,806,357 !14.45%1 113,3801641 377,969 I 432,579 6,088,462 11.79%1 6,088,462 5,969,213 731 39,105, 736 1 39, 917, 377 1.. 250,989 48,544 !.. 837,144 I 688,600 463.57% 2.08%1 41,400,437 41,095,023 01 2,294,701 I 2,163,666 1,148,544I 986,020 (1,052,105) -14.15% (18,278)1 513,114 -103.69% 0 0.00% 574,667 107,276 22.95% 319,199 68,210 ! 27.18% GEN. OBLIGATION BOND DEBT SERVICE I 54F (5,336,465) (6,390,389)' 7,602,100 7.859,6791 257,579 3.39% )l 14,701,398 13,403,500 _--- 9.68% _ 1,267,438 1,267,438 NEW 0 0 2.83% --_-- 709761 11535,600 (147,000)I 7,914,56011 (147,000 9,933,300 01 8 0 3.39% 2,673,696 _ 3,016,738 12.63 /0 10709,761 0 TOTAL-DEBT SERVICE 16,077,198 17,718,136 135 136 137 138 139 141 CAPITAL PROJECTS 421/322-8980 lG.O. BOND PROCEEDS !. 418/419/420 G.O. BOND/CAPITAL PROJECTS 4XX 1ao. BOND/CAPITAL PROJECTS--TIF 4XX I G.O. BOND/CAPITAL PROJECTS--TECHWORKS IRD 11,000,000 55G 11,000,000 155G 5,000,000 1 5,000,000 ',,.. 56G 0 0 55G 0 1 0 426-07-7400 1 CAP IMPR - BRIDGES 55G 10.21% _..__ 11,172,696 1 11,986,930 1 0.00%1 11,000,000 I 11,DDD,000 '1_._ 0.00%i 0 0.00%I 0 i- 0.00%... 0 0 I 0 1.. 0.00% 0 1 0 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 426-07-7610 ICAP IMPR - RIVER LIGHTING 155G 1,000,001,800,000 80 426-07-7650 'CAP UNIVERSITY AVENUE -_.. 55G 0I 100,000 j N%y\11,000,0001 10 1 100,000 I 426-07-7650 ICAP IMPR - COMMERCIAL CAPIMPR - CONVENTION CENTERSCAPE 1 J500,000 00,000 0.0500,0001. 00,000I 426-22-6860 1 155G 0 900,000 ' NEWW 0 1 900,000 I 426-37-4202 ''CAP IMPR- - 55G 0 !1 0 1 0.00%11.... 0-1 01 426-37-4105 ICAP IMPR - 155G 0� 0 0.00% 0 0 ti 426-37-4207 I CAP IMPR - 155G 0 0 1 0.00%1. 0.1 0 1 426-08-6205 ICAPIMPR - SAN MARNAN TIF PROJ 156G 1,000,000 0 -100.00%1 0I 01 ".. CAP IMPR - NE SITE TIF PROJECTS + 156G 0 0 ! 0.00%1 0 0 (300,000) (300,000) 426-08-6210 CAP IMPR - RATH TIF PROJECTS 56G 300,000 300,000 0.00% - 0 QI 0 0 426-08-6250 I CAP IMPR - MARTIN RD TIF PROJECTS ! 156G 0 11 0 1 0.00%1 0 0 1 0 1 0 1... (5,485,465)1 7,914,5601 (6,537,389)1 9,933,300 7,602,100 5,000,000 9,127,117 1,525,017 20.06% 0 of 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% D 0.00% 0.00% 011 0I 01 0.00% 0 0.00% o 0' o 0.00% o!, of 01 0.00% 0 0 1 0 T 426-08-6260� 0 i (1,400,000) (1,90D,000)� 0 CAP IMPR - MIDPORT TIF PROJECTS 56G 1,400,000 3.33%1 CO _ (2,200,000)1 0 ' 0.00% 426-08-6280 CAP IMPR - NORTH CROSSING F ROJECTS � 56G 750,0008 2,200,0000 1 190.00% 0 ' - 0 I (750,000) 11 426-08-62801 0.00%'1 ( ) I ---- 0 0.00% i_ CAPIIMPR - LOGAN 56G 1 1,250,000� 1,250,000 li0 r 0 1,250,000 j (1,250,000)_ i.__. 0.00% .__ - - - - _1 _ _..._ . TOTAL -CAPITAL PROJECTS 157G 22,200,000 1 24,485,000 11 10.29%1 12,500,000 13,835,000 (5,650,000)1 0 I 5,000,000 5,000,000 ,! 0 I 0.00% 1- (TOTAL CITY BUDGET - OTHER FUNDS 132,885,4831 142,954,7581 7.58%I 115,073,957I 122,147,500 L0,185,465)I 9.93% 0.00% 0.00% 160 161 10,309,261 (12,187,389 12,314,966 I 19,044,250 20,934,835 i 1,001,004 0.00% 0.00% 000% 0.00% K:\USERSIMICHELLE-W\Budget FYE231FY23 BUDGET_Max Published.xisx 3 Page 26 of 74 3/23/2022 8:10 AM A opc 2 3 4 5 6 7 8 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 JV City of Waterloo FYE2023 General Fund Proposed Budget Change In Cost From FY22 Amount Property Taxes FYE2022 (Excl. Debt Svc & Lib, Incl. Excise Tax, Grout) 35,772,213 bed Budc,t 372J/2e22 8.24 AM % of Total Change From Prior Year Tax Levy 23,899 1 cent on the levy raises this much General Fund Personal Services increases (decreases): Salaries & longevity 1,136,409 3.18% Includes avg 2.0% raises, 3.0% for Police and Fire, 0 0.00% step increases, longevity 27th Payroll 1,211,922 3.39% Bonus/Holiday Bonus increase for Fire 13,000 0.04% Fire/Ambulance - Increase Overtime 408,000 1.14% 0 0.00% 0 0.00% 0 0.00% Decrease Part Time Labor (43,101) -0.12% 0 0.00% Police Certified Bonus Increase 30,000 0.08% Payroll taxes 85,518 0.24% 0 0.00% Retirement payouts (38,319) -0.11% 0 Health insurance 170,240 0.01% 2,805,649 1.17394 Personnel increases excl. Retiree health insurance (168,020) fire & police pension Reduce use of health insurance fund balance 0 2,220 Police Pension (39,463) Fire Pension (38,514) (77,977) -0.22% 2,727,672 1.14132 Total personnel increases Subtotal - Personnel Increases 2,727,672 7.63% K:\USERS\MICHELLE-W\Budget FYE23\FY23 BUDGET_Max Published.xlsx\ Comparison to FYE22 Page 27 of 74 3/23/2022 8:24 AM A 7 rupu 2 3 4 5 6 7 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 uJ 70 71 City of Waterloo FYE2023 General Fund Proposed Budget Change In Cost From FY22 Amount % of Total Change From Prior Year Tax Levy Contractual Services and Commodities Expense Changes: Airport - Increase Other professional services 21,000 0.06% Building Maintenance - Increase in Chemicals 5,000 0.01% Building Inspections - Fuel, contractual services 1,700 0.00% Clerk Finance - Software, Misc 38,250 0.11% Clerk Finance - Elections (60,000) -0.17% Cultural Arts -Increase Utilities, resale merchandise 1,200 0.00% Communications - Increase postage/advertising 309 0.00% Fairview Cemetery Association 10,000 0.03% Fire - increase telephone, radio repair 4,250 0.01% Fire - Increase dispatch 20,400 0.06% Fire - Ambulance - Increase accounting & GEMT expenses 319,090 0.89% Garage - Utilities, software, parts 23,090 0.06% Other Changes 0 0.00% Leisure Services Golf - Increase in Sales Tax 9,130 0.03% Leisure Sports - increase in supplies 1,450 0.00% Leisure Sportsplex Decrease (2,013) -0.01% Leisure Young Arena - Increase utilities, resale merchandise 33,000 0.09% Liability Insurance 62,060 0.17% Library - Decrease Grant Funded Expenses (1,690) 0.00% Mayor - Increase telephone 650 0.00% MET - Increase in Requested Funding 58,504 0.16% Police/Computer Services - increase data processing 12,000 0.03% Police - Increase health services, uniforms, travel, fuel 35,625 0.10% Police - Increase for Dispatch 45,620 0.13% Parking -decrease expenses (18,600) -0.05% Self Funded Workers Compensation 267,543 0.75% Sidewalk - Increase expenses 60,000 0.17% Convention Center - Decrease Expenses (385,528) -1.08% Garage -Motor Pool 200,000 0.56% Grout -Increase in Expenses 10,004 0.03% Chargebacks to other funds 3,096 0.01 % Subtotal - Contractual Services and Commodities Increases sect BudRt 22 8.24 AM 775,140 2.15% 3,502,812 1.46565 Total all expense increases K:\USERS\MICHELLE-W\Budget FYE23\FY23 BUDGET_Max Published.xlsx\ Comparison to FYE22 Page 28 of 74 3/23/2022 8:24 AM A B D E F G H I 2 3 4 5 6 7 .J I 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 I 1., 120 IG 1 125 1 LV 127 128 IG7 133 134 135 I VV City of Waterloo FYE2023 General Fund Proposed Budget Change In Cost From FY22 Amount % of Total Change From Prior Year Tax Levy Revenue (Increase)/Decrease: Airport - Increase (19,999) -0.06% Building Inspection - Increase Dept Charges (47,800) -0.13% Clerk/Finance - Increases (256,400) -0.70% Cultural/Arts - Increased Revenue (1,200) 0.00% Fire - Hazmat Decreases 60,000 0.17% Fire Ambulance - Increases (401,000) -1.12% Fire- Increased Revenue (1,295) 0.00% Convention Center - Decrease revenue 385,528 1.08% Leisure Services Golf - Increase (139,547) -0.39% Leisure - Sports Decrease 4,150 0.01% Leisure - Young Arena Decrease revenue 75,000 0.21 % Library - Decrease Fine revenue 2,000 0.01% Library Increase Grant Funding (1,296) 0.00% Leisure-Sportsplex Decrease in Revenue 26,500 0.07% Planning - Decrease in Revenue 48,000 0.13% Garage Motor Pool Increase (200,000) -0.56% Fire -Safer Grant Increase (52,732) -0.15% Parking - Decrease revenue 15,000 0.04% Public Access Fees 350 0.00% Sidewalk Assessment (60,000) -0.17% Work Comp - change in fund balance used 100,000 0.28% Hotel Motel - reduction in grant revenue 19,581 0.05% Miscellaneous Revenue (118) 0.00% Chargebacks to other departments 780 0.00% Change in Fund Balance Used 1,697,505 4.74% Change in Fund Balance Used (1,456,720) -4.08% y23f bud Budd 22 8.24 AM Subtotal - Revenue Net (Increases) Decreases (203,713) -0.57%-0.08524 Total all revenue changes Total Increases (Decreases) Property Taxes Required (Excl Debt Service, Library Levy, Grout Levy) 3,299,099 9.21% 39,071,312 Increase in Debt Service Levy 257,499 Increase in Grout Taxes 12,176 Increase in Library Levy 12,176 137 Total Additional Taxes 3,580,950 K:\USERS\MICHELLE-W\Budget FYE23\FY23 BUDGET_Max Published.xisx\ Comparison to FYE22 Page 29 of 74 3/23/2022 8:24 AM Published Budget 3/23/20228:24 AM City of Waterloo Budget Fact Sheet (or How the Work Gets Done) For the Year Ending June 30, 2023 General Fund Budget including Employee Benefits $ Other Operating Budgets $ Capital Budget $ Debt Service Budget $ Total Budget - All Funds $ City Property Tax Askings - General $ City Property Tax Askings - Library Levy $ City Property Tax Askings - Debt Service $ City Property Tax Askings - Total $ City Tax Rate Total Assessed Valuation - Excluding TIF Total Taxable Valuation - Excluding TIF Tax Increment Valuation City Taxes Impact on Property Owners Residential Commercial Industrial Multi -Residential Full-time Equivalent Budgeted Postions General Fund Other Funds Total Percentage of Property Tax Funding Public Safety Public Works Health & Social Services Culture & Recreation Community & Economic Development General Government Use of Fund Balance Total Total Expenditures FYE23 76,122,883 $ 41,281,807 $ 84,295,159 $ 14,701,398 $ 216,401,247 $ 39,716,594 $ 645,282 $ 7,859,599 $ 48,221,475 $ $ 19.74794 Total Certified Expenditures FYE22 72,620,071 38,476,089 78,329,826 13,403,500 202,829,486 36,405,319 633,106 7,602,100 44, 640, 525 $ 18.63188 $ 3,993,306,289 $ 3,777,035,159 $ 2,389,932,778 $ 2,344,837,000 $ 339,815,284 $ 317,411,512 7.53 % 5.99 % 5.99 % 0.10 % 395.54 162.43 557.97 General Levies (Excluding Debt Service Levy) 82.06% 5.25% 0.79% 16.95% 1.18% 2.58% -8.81% 100.00% 3.48 % 1.04 % 1.04 % (4.28) % 395.54 162.43 557.97 General Levies (Excluding Debt Service Levy) 83.23% 5.65% 0.79% 16.92% 1.06% 2.03% -9.68% 100.00% Percentage Amount Increase Increase (Decrease) (Decrease) 4.82 % $ 3,502,812 7.29 % $ 2,805,718 7.62 % $ 5,965,333 9.68 % $ 1,297,898 6.69 % $ 13,571,761 9.11 % $ 3,311,275 1.92 % $ 12,176 3.39 % $ 257,499 8.02 % $ 3,580,950 5.99 % $ 1.11606 5.73 % $ 216,271,130 1.92 % $ 45,095,778 7.06 % $ 22,403,772 0.00 % 0.00 % 0.00 % 0.00 0.00 0.00 FY23 BUDGET_Max Published.xlsx\ FYE23 Budget Facts 3/23/2q:2g6 �`3 bf 74 E1111111111 riiiii1E Nrril 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. MATERLOO Buy. Page 32 of 74 2021/2022 CITY TAX RATES, BY CONTROL COUNTY DEPARTMENT OF MANAGEMENT - LOCAL BUDGET DIVISION POPULATION RANKING 1 2 3 4 5 6 7 8 DES MOINES CEDAR RAPIDS DAVENPORT SIOUX CITY IOWA CITY WEST DES MOINES ANKENY * AMES * 9 WATERLOO 10 11 12 13 14 15 COUNCIL BLUFFS * DUBUQUE URBANDALE CEDAR FALLS BETTENDORF * MARION 2020 CENSUS 214,133 134,268 101,724 85,797 73,998 70,487 67,887 66,772 66,540 62,056 59,667 45,279 40,456 39,102 33,414 *UNDER $8.10 GENERAL LEVY LIMIT TAXABLE VALUE JANUARY 1, 2020 REGULAR W G&E 8,582,842,400 7,053,755,873 4,824,709,657 3,116,423,871 4,261,347,436 5,613,305,030 4,148,735,891 3,257,725,869 VALUATION RANKING 8.10 TAXES LEVIED TAXES LEVIED TOTAL LEVY RANKING LEVY RANKING 1 69,521,023 1 16.61000 4 2 57,135,423 2 15.87620 5 4 39,080,148 4 16.78000 3 9 25,243,033 7 14.44931 7 5 34,516,914 5 15.67305 6 3 45,467,771 3 10.95000 11 6 25,099,852 8 9.95000 13 8 18,079,694 12 9.87363 15 18.63188 1 10 23,286,900 9 17.53000 11 21,434,470 10 9.88899 7 27,238,691 6 10.11000 14 15,910,834 13 11.38273 12 14,397,277 15 12.80000 15 14,543,335 14 14.19976 2,344,836,606 13 18,993,177 11 3,048,023,514 2,646,230,849 3,362,801,367 1,964,300,512 2,538,387,552 1,795,473,457 2 14 12 10 9 8 ,i T E R L BUC Page 33 of 74 Dubuque Ames Marshalltown Burlington Sioux City Cedar Falls Ankeny Mason City Fort Dodge Clinton Waterloo Average Des Moines Urbandale Marion Davenport Cedar Rapids Bettendorf Council Bluffs West Des Moines Iowa City FY22 Taxes Per Capita $439.36 $485.52 $507.63 $521.98 $542.38 $555.44 $622.76 $635.54 $639.52 $651.70 r $670.88 ■ $684.22 $687.06 $761.67 $771.74 $811.29 $850.68 $852.44 $870.04 $893.83 $912.83 VATERLOO Bur Page 34 of 74 Taxes per Square Mile $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $- FY22 Taxes per Square Mile O� Q� �a� �• G (e& NO\) \.sz; CP ,TERLOO SUE Page 35 of 74 Borrowing Limit Comparison Council Bluffs Ames Iowa City Dubuque West Des Moines Cedar Rapids Davenport Waterloo Sioux City Des Moines 0% 10% 20% 30% 40% 50% 60% 70% 80% Debt Capacity Used 100% 90% 80% 70% 60% 50% 40% 30% 20% - 10% - 0% - Waterloo Available Used I T Y OF W, T L ALOO SUE Page 36 of 74 Cost Per Month Comparison of Monthly Utility Charges $140.00 $120.00 $100.00 $80.00 $60.00 $40.00 $20.00 $- 1 1 O c\°J- e e \° �� �GGoa oo Page 37 of 74 City Staffing Level Comparison Des Moines Cedar Rapids Sioux City Davenport Iowa City Ames Dubuque Waterloo West Des Moines Council Bluffs 819.93 751.00 624.08 590.60 581.50 557.97 (Budgeted) 521.00 472.50 1.634.55 1,457.88 OF WATERLOO Bur Page 38 of 74 FYE23 Published Budget Highlights Tax Levy Percentage Portion of Levy Program Police and Fire Debt Service All Other Services Total City Levies Voted Levies Grout Museum Voted Levy Library Voted Levy Total $ 13.31525 $ 2.87924 71% 15% $ 2.23711 12% $ 18.43160 98% $ 0.27000 $ 0.27000 1% 1% $ 18.97160 VATERLOO SUE Page 39 of 74 FYE23 Published Budget Highlights Program - Breakout of Other Building Inspections Public Works Health & Social Services Culture & Recreation Community & Economic Development General Government General Revenue State Backfill Use of Fund Balance Total Other Tax Levy Portion $ (0.11920) $ 0.78994 $ 0.12922 $ 2.76245 $ 0.18524 $ 2.35897 $ (1.94688) $ (0.51545) $ (1.40718) $ 2.23711 ,TERLOO SUE Page 40 of 74 FYE23 Presented Budget Highlights Tax Levy Rate $18.97160 Residential Change 3.30% Commercial Change 1.82% Multi -Residential Change (3.83%) F MATERLOO SUE Page 41 of 74 Do my property taxes pay all the City's expenses? No, They Don't! TIF Revenues Debt Proceeds 6% 13% -\ Other 5% Charges for Services" 18% Property Taxes 24% Other City Taxes 9% Licenses & Permits Interest State & Local Funds Federal Funds 1 % 10% 13% \\* For the Year Ending 6-30-23 Page 42 of 74 THI3 1.1411 IS LE We- C.1:1 'Mr .4,J. o Lars, MILK .UL. PAchIai o 81230251D 3 Where does my property tax dollar go? :.• 7.. P a g_ITAT.1114,1),* isi..71.:s.41.k..ANI:Eliqt. C 81!JO2 L D City of Waterloo 46 cents Waterloo Black Other Schools Hawk Co. 4 cents 33 cents 17 cents For the Year Ending 6-30-22 •VATERLOO SUE Page 43 of 74 17% What do my property taxes pay for? 15% 62% For the Year Ending 6-30-2022 Police, Fire, Building Inspection Human Rights Airport, Parking, MET bus service Administration, City Facilities Maintenance Planning, Economic Development ■ Library, Leisure Services, Arts Debt Service OF WATL. L, Bur Page 44 of 74 How is the money spent? Debt Payments 16% Other Commodities 4% Costs 20%- Contracted Services Costs 1% Personnel Costs 59% Including Benefits) For the Year Ending 6-30-2023 F ih , T L. L, r Page 45 of 74 How are debt service funds used? $2,907,148 Bond Interest $14,250- Administration Fees Bond Principal $11,780,000 For the Year Ending 6-30-2023 OF WATERLO Page 46 of 74 How is the tax bill on my home determined? • Assessed Value • 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 Incr (Decr) • Percentage Incr (Decr) w/Grout FYE23 FYE22 $105,720 $100,000 .541302 .564094 $57,226 $56,409 57.2260 56.4094 $40.49195 $40.15223 $2,317.21 $2,264.96 $1,085.68 $1,051.01 $15.45 $15.23 $34.67 $35.38 3.30% 3.49% VATERLOO SUE Page 47 of 74 How are property taxes calculated? • County Assessor sets property values • State sets "roll -back" or the percentage of total value that is taxable • State issues "equalization orders" designed to equalize values of different categories of property every two years • Cities, counties and school districts set their portions of the levy rate CITY OF WATERLOO SUE Page 48 of 74 How are property taxes calculated? • The State continues to increase the residential roll- back, resulting in 54.1302% of a home's value being taxable for FYE2023 • Shifts the property tax burden more to residential (residential rose 20% over past 10 years while commercial fell 10% and multi -residential fell 45.5%) • Residential rollback decreased 2.27% for FYE2023, while the commercial rollback remained the same CITY OF WATERLOO SUE Page 49 of 74 FYE23 All Funds Budget Impacts Personnel Changes: • 1 EMS Training Officer— General Fund • (1) RTC Coordinator— General Fund CITN OF WATERLOO SUE Page 50 of 74 Has the share of taxes paid by homeowners changed over time? Ratio of Taxes Paid by Type 70% 60% 50% 40% 30% 20% 10% 0% 2015 2023 Residential Comm/Ind Utilities Multi - Residential 4% 2% Fiscal Year Page51 of74 City of Waterloo Valuation Trends 5 100% ASSESSED 4.5 TAXABLE 4 z 3.5 - 0 3 - J m 2.5 z 2 0 1.5 1 0.5 0 3.15B 3.77B 2.29B 4.33B 2.39B The FYE23 valuations represent increases of 5.83% in total assessed value and a 1.92% increase in taxable value for FYE23. 48M 95M ' 180M 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 222 FISCAL YEAR 339M OF W, T E R L r Page 52 of 74 TAXES PAID Property Tax Trends With Comparison To Inflation $40,000 $35,000 $30,000 $25,000 $20,000 $15,000 $10,000 $5,000 $0 — RESIDENTIAL ACT COMMERCIAL ACT 1 INDUSTRIAL ACT ACT —MULTI-RES INFL ADJ ORES COMM INFL ADJ IND INFL ADJ o MULTI-RES INFL ADJ ooi.dmnmirwo"1"'"miPmmb/xw.o..ii„..E...dm...,lill'''''Illih''Nipm.qip.--- 0 0 0 0 0 0 / 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 202 FISCAL YEAR ,TERLOO SUE Page 53 of 74 $1,600,000,000 $1,400,000,000 $1,200,000,000 $1,000,000,000 c O $800,000,000 CO $600,000,000 $400,000,000 $200,000,000 $0 Change in Taxable Valuation by Type 2010 2011 2012 2013 2014 2015 2016 2017 FISCAL YEAR 2018 2019 2020 2021 2022 2 OF WATERLOO SUE Page 54 of 74 FYE23 Budget Process • Capital Improvements Program department requests sent out last fall. Staff reviewed them and meetings were set up with council members for their input. • The Finance Department developed the base personnel budgets based on FYE22 staffing updated with FYE23 contractual rates (retirements, new hires, pensions, health care costs and pay rates). Information was provided to departments for review. • Finance calculated the base budget using updated personnel costs and current year property valuations. • Departments were directed to review and provide realistic revenue and leave expenses at the FYE22 approved budget amounts. • Additional funding requests for critical needs were provided to the Finance Department in memo format. • Budget options - Staff, council members and the public were encouraged to submit budget ideas and options to the Finance Department by February 7. • Council adopted resolution for the maximum published levy publication February 15 (can't exceed rate for certain specified levies after publication) and set this hearing for March 7, 2022. • Council adopted resolution for second budget publication March 7 (can't exceed rate or expense by program after publication). • Budget hearing and vote scheduled for March 24. ,TERLOO SUE Page 55 of 74 FYE23 General Fund Budget Impacts • Personnel Increases (Primarily Contractual): Pay increases including payroll taxes, overtime, and other pay -outs less positions not filled or moved 27th Payroll Health insurance decrease Police & Fire pension decrease Increased retirement payments Total Personnel Increases $ 1,260,054 1,211,922 (21,396) (67,615) (38,319) $ 2,344,646 VATERLOO SUE Page 56 of 74 FYE23 General Fund Budget Impacts Other Significant Non -Personnel Changes: Increase in Sidewalk Expenses 60,000 Increase in MET funding 0 Increase in liability insurance 62,060 Increase in work comp expenses 267,543 Increase in Cemetery funding 10,000 MATERLOO SUE Page 57 of 74 FYE23 General Fund Budget Impacts • Other Significant Non -Personnel Changes (continued): Increase Ambulance Expenses 319,090 Increase Police Expenses 81,245 Other expense changes (123,264) Total Net Non -Personnel Expense Changes $ 676,674 Page 58 of 74 FYE23 General Fund Budget Impacts • Significant Revenue Changes: Increased Ambulance Revenue Increase in Sidewalk Revenue Increased Golf Revenue Increase in Clerk/Finance Revenue Decrease in Young Arena Revenue Other — Fees, Grants 601,000 60,000 139,547 256,400 (75,000) (324,063) Total Net Revenue Increase $ 657,884 VATERLOO SUE Page 59 of 74 FYE23 General Fund Budget Impacts • Net Change in General Fund Property Taxes: Net increase in personnel expenses $ 1,132,724 Net cost of 27th payroll 1,211,922 Net increase in other expenses 676,674 Net increase in revenue ( 657,884) Net increase in use of fund balance ( 919,730) Total Net Increase in General Fund Property Taxes from FYE22 $ 1,443,706 OF WATERLOO SUE Page 60 of 74 FYE23 General Fund Budget Impacts • Net Change in Property Taxes: Increase in General Fund property taxes Increase in Debt Service Fund property taxes Increase special levy taxes for Library, Grout Net Increase in Total Property Taxes from FYE22 $ 1,443,706 257,499 24,352 VATERLOO L SUE Page61 of74 How are Capital Project Funds used? $16,000,000 34% For the Year Ending 6-30-2023 $17,660,000 38% $481,000 �1% $130,150 0% $3,016,738 6% • Streets & Bikeways Traffic Improvements Clean-up & Demo TIF ✓ GO Issue ■ Land & Demolition ■ Airport City Facilities 111.4TLALOO BUC Page62of74 How are sewer user fees spent? Debt Service for Sewer System Improvements $5,013,666 16% System Improvements $15,756,469 51% For the Year Ending 6-30-2023 Plant & System Maintenance Operations $10,116,434 33% 111 ., 4 T L LOO Page 63 of 74 How are storm water user fees spent? System Operations & Maintenance $1,332,641 -\ 30% Street Sweeping $395,476 9% \.System Improvements $2,660,000 61% For the Year Ending 6-30-2023 CITII OF WATERLOO SUE Page 64 of 74 How are garbage user fees spent? Equipment $535,000 8% Garbage & Yard Waste Disposal, Recycling & Neighborhood Clean-ups $5,219,727 77% For the Year Ending 6-30-2023 Animal Control $432,579 6% Code Enforcement $619,051 9% 4TERLOO BUC Er Page 65 of 74 How are Road Use Tax Funds used? Snow Removal $1,908,042 18% Street Maintenance $2,280,131 21% For the Year Ending 6-30-2023 Forestry Right -of Way Operations $900,000 8% Engineering $1,387,655 13% University Avenue & Bridge Repair $1,750,000 16% Traffic Operations $1,873,674 18% Street Lights Traffic Signals $533,180 $55,000 5% 1% 4TERLOO BUC Er Page 66 of 74 How are Local Option Tax Funds used? $1,108,068 9% Unimproved Street Repair $914,905 7% Engineering $10,984,136 84% Street Repair & Construction For the Year Ending 6-30-2023 T L ALOO SUE Page 67 of 74 How are Federal Block Grant Funds used? Administration & Other $1,061,816 19% Neighborhood Services $97,577 20 For the Year Ending 6-30-2023 Housing Rehab & Construction $4,462,401 79% CITY OF WATERLOO BUC Page 68 of 74 How are Federal Housing Funds used? Down Payment & Other Assistance $70,000 1% $330,292 5% Ridgeway Towers Senior Public Housing Administration & Other $870,887 14% For the Year Ending 6-30-2023 Housing Assistance $5,113,965 80% V T L AL0t, Page 69 of 74 City of Waterloo FYE2023 Budget • Still have questions? Please call City Hall - Mayor Hart or Michelle Weidner will be glad to help. • Thank you for participating in the development of the FYE2023 budget! • A special thank you to Mayor Hart, the City Council, the Finance Department staff, and all City departments for their work to develop the budget and for the service they provide to our citizens year- round. OF WATERLOO SUE Page 70 of 74 FY2022 CERTIFIED AND FY2023 PROPOSED BUDGET COMPARISON - CITY OF WATERLOO ALL OTHER FUNDS Proposed Budget 3/23/22 A B C D E F G H I J K L M N 0 P Q 1 PROJECT CERT FY2022 BUDGET FY2023 BUDGET % FY2022 BUDGET FY2023 BUDGET FY2022 FY2022 FY2023 FY2023 FY2022 FY2023 $ AMOUNT % 2 BUDGET CODE ACTIVITIES -OTHER FUNDS CODE BUDGET CERTIFIED PROPOSED CHANGE CERTIFIED PROPOSED TRANSFERS TRANSFERS TRANSFERS TRANSFERS LEVIED LEVIED CHANGE CHANGE 3 LINE EXPENSE EXPENSE REVENUE REVENUE (IN) OUT (IN) OUT 4 PUBLIC SAFETY 5 200-11-1140 POLICE PENSION SYSTEM 1D 2,650,353 2,618,118 -1.22% 0 0 2,515,650 2,618,118 102,468 4.07% 6 200-12-1420 FIRE PENSION SYSTEM 5D 2,302,944 2,214,832 -3.83% 0 0 2,127,738 2,214,832 87,094 4.09% 7 8 TOTAL -PUBLIC SAFETY 11D 4,953,297 4,832,950 -2.43% 0 0 0 0 0 0 4,643,388 4,832,950 189,562 4.08% 9 10 11 PUBLIC WORKS 12 205-07-7400 BRIDGE MAINTENANCE - LOCAL OPTION 12D 0 0 0.00% 0 0 0 0 - 0.00% 13 205-07-7500 STREET CONSTRUCTION - LOCAL OPTION 12D 8,634,505 11,084,136 28.37% 10,507,000 12,965,000 (1,765,953) (1,880,864) (114,911) 6.51% 14 205-07-7830 ENGINEERING- LOCAL OPTION TAX 12D 776,974 814,905 4.88% 0 42,109 735,500 772,796 37,296 5.07% 15 205-19-7110 SEAL COATING - LOCAL OPTION 12D 1,095,521 1,108,068 1.15% 0 0 1,030,453 1,108,068 77,615 7.53% 16 266-07-7830 ROAD USE TAX REVENUE 0 0 0.00% 7,616,935 7,572,800 (7,637,010) (7,572,800) 64,210 -0.84% 17 266-07-7300 BRIDGE REPLACEMENT - ROAD USE TAX 12D 750,000 750,000 0.00% 333,165 750,000 750,000 0 (750,000) -100.00% 18 266-07-7500 STREET CONST - ROAD USE TAX 12D 4,000,000 1,000,000 -75.00% 4,000,000 1,000,000 (35,091) 0 35,091 -100.00% 19 266-07-7830 ENGINEERING- ROAD USE TAX FUND 12D 1,178,356 1,198,323 1.69% 49,050 49,050 1,034,670 1,149,273 114,603 11.08% 20 266-07-7832 ENGINEERING- CHARGEBACKS (OUT) 12D 133,047 139,332 4.72% 133,047 139,332 0 0 0 0.00% 21 266-07-7832 ENGINEERING- CHARGEBACKS (IN) 12D 50,000 50,000 0.00% 50,000 50,000 0 0 0 0.00% 22 266-17-7105 STREET LIGHTING UTIL - ROAD USE TAX 14D 523,180 533,180 1.91% 0 0 518,000 533,180 15,180 2.93% 23 266-17-7120 TRAFFIC SAFETY - ROAD USE TAX FUND 15D 1,594,024 1,841,574 15.53% 27,350 27,350 1,508,808 1,814,224 305,416 20.24% 24 266-17-7122 TRAFFIC SAFETY - CHARGEBACKS (OUT) 15D 32,000 32,000 0.00% 32,000 32,000 0 0 0 0.00% 25 266-17-7125 TRAFFIC SAFETY - RESTRICTED PROJ 17TRF DSCV 15D 100 100 0.00% 100 100 0 0 0 0.00% 26 266-17-7161 TRAFFIC SIGNALS UTIL - ROAD USE TAX 15D 48,000 55,000 14.58% 0 0 48,000 55,000 7,000 14.58% 27 266-19-7100 STREET MTCE - ROAD USE TAX FUND 12D 2,085,948 2,121,631 1.71% 550 550 1,965,081 2,121,081 156,000 7.94% 28 266-19-7102 STREET MTCE - CHARGEBACKS (OUT) 12D 158,500 158,500 0.00% 158,500 158,500 0 0 0 0.00% 29 266-19-7200 SNOW REMOVAL 16D 1,855,542 1,908,042 2.83% 8,000 8,000 1,847,542 1,900,042 52,500 2.84% 30 266-37-7902 ROW FORESTRY & MOWING 12D 900,000 900,000 0.00% 900,000 900,000 0 0 0 0.00% 31 291-29-7750 AIRPORT FEDERAL PROJECTS 29AIP xxxx 19D 1,100,000 1,100,000 0.00% 1,100,000 1,100,000 0 0 0 0.00% 32 291-29-7755 AIRPORT PASSENGER FACILITY CHARGES 29AIP o0x 19D 100,000 100,000 0.00% 100,000 100,000 0 0 0 0.00% 33 291-29-7760 AIRPORT STATE PROJECTS 29PRO Vlxx 19D 173,000 173,000 0.00% 173,000 173,000 0 0 0 0.00% 34 35 TOTAL -PUBLIC WORKS 22D 25,188,697 25,067,791 -0.48% 25,188,697 25,067,791 0 0 0 0 0 0 0 0.00% 36 37 38 CULTURE & RECREATION 39 204-33-3100 LIBRARY- TAX LEVY 31C 707,414 748,306 5.78% 51,458 82,536 652,746 665,770 13,024 2.00% 40 41 TOTAL -CULTURE & RECREATION 707,414 748,306 5.78% 51,458 82,536 0 0 0 0 652,746 665,770 13,024 2.00% 42 43 44 COMMUNITY & ECONOMIC DEVELOPMENT 45 224-32-5850 COMM. DEVELOPMENT -BLOCK GRANT VARIOUS 41D 1,646,384 2,033,211 23.50% 1,646,384 2,033,211 0 0 0 0.00% 46 224-32-5853 COMM. DEVELOPMENT -LEAD PAINT GRANT 41D 1,359,093 1,368,133 0.67% 1,359,093 1,368,133 0 0 0 0.00% 47 224-32-5851 COMM. DEVELOPMENT -HUD FED PROJECTS 41D 0 739,811 NEW 0 739,811 0 0 0 0.00% 48 224-32-5870 COMM. DEVELOPMENT -FEDERAL HOME VARIOUS 41D 1,361,742 1,383,082 1.57% 1,361,742 1,383,082 0 0 0 0.00% 49 224-32-6800 NEIGHBORHOOD SERVICES BG005 0016 41D 90,000 97,557 8.40% 90,000 97,557 0 0 0 0.00% —JS 51 283-13-5450 HOUSING- RIDGEWAY TOWERS 41D 264,000 260,292 -1.40% 264,000 260,292 0 0 0 0.00% 52 283-13-5451 HOUSING - CAPITAL FUNDS (c/o) 13CAP FYxx 41D 70,000 70,000 0.00% 70,000 70,000 0 0 0 0.00% 53 283-13-5452 HOUSING- SECTION 8 41D 5,834,300 5,874,632 0.69% 5,834,300 5,874,632 0 0 0 0.00% 54 283-13-5453 HOUSING- FAMILY SELF SUFFICIENCY 41D 20,000 20,000 0.00% 20,000 20,000 0 0 0 0.00% 55 283-13-5455 HOUSING-DOWNPAYMENT ASSISTANCE 41D 50,000 50,000 0.00% 50,000 50,000 0 0 0 0.00% 56 283-13-5456 HOUSING - SPECIAL FEDERAL ARP 41D - 110,220 NEW - 110,220 0 0 0 0.00% 57 283-13-5861 HOUSING - LHAP HOUSING POOL 41D 0 0 0.00% 0 0 0 0 0 0.00% 58 59 TOTAL -COMMUNITY & ECONOMIC DEV 45D 10,695,519 12,006,938 12.26% 10,695,519 12,006,938 0 0 0 0 0 0 0 0.00% 60 61 K:\USERS\MICHELLE-W\Budget FYE23\Mar 24 Info\FY23 BUDGET_Presented 32422 Print Copy.xlsx 1 Page 71 of 74 3/24/2022 4:18 PM FY2022 CERTIFIED AND FY2023 PROPOSED BUDGET COMPARISON - CITY OF WATERLOO ALL OTHER FUNDS Proposed Budget 3/23/22 A B C D E F G H I J K L M N 0 P Q 1 PROJECT CERT FY2022 BUDGET FY2023 BUDGET % FY2022 BUDGET FY2023 BUDGET FY2022 FY2022 FY2023 FY2023 FY2022 FY2023 $ AMOUNT % 2 BUDGET CODE ACTIVITIES -OTHER FUNDS CODE BUDGET CERTIFIED PROPOSED CHANGE CERTIFIED PROPOSED TRANSFERS TRANSFERS TRANSFERS TRANSFERS LEVIED LEVIED CHANGE CHANGE 3 LINE EXPENSE EXPENSE REVENUE REVENUE (IN) OUT (IN) OUT 62 GENERAL GOVERNMENT 63 200-09-8980 UNEMPLOYMENT FUND 52D 17,472 17,472 0.00% 0 0 17,472 17,472 0 0.00% 64 65 TOTAL -GENERAL GOVERNMENT 53D 17,472 17,472 0.00% 0 0 0 0 0 0 17,472 17,472 0 0.00% 66 67 68 SPECIAL REVENUES CAPITAL PROJECTS 69 290-07-5300 STORM WATER PUMP STATIONS-COMM 64.E 07FLD 5007 55D 0 0 0.00% 0 0 0 0 0 0.00% 70 290-07-5300 STORM WATER PUMP STATIONS-COMM 35.E 07FLD D078 55D 0 0 0.00% 0 0 0 0 0 0.00% 71 290-07-7300 STREETS - W PARK 11TH BRIDGE REPLACEMENTS 55D 6,000,000 9,000,000 50.00% 6,000,000 9,000,000 0 0 0 0.00% 72 290-07-7355 STREETS -TRAILS 55D 200,000 610,000 205.00% 200,000 610,000 0 0 0 0.00% 73 290-07-7500 STREETS-LAPORTE/HESS RD 07STR.SWAP7E 55D 250,000 3,000,000 1100.00% 250,000 3,000,000 0 0 0 0.00% 74 290-07-7500 STREETS -HYPER DR 07STR.RM778 55D 0 400,000 NEW 0 400,000 0 0 0 0.00% 75 290-07-7500 STREETS-SHAULIS RD RECONSTSTRUCTIOI 07STR.RM772 55D 4,600,000 3,750,000 -18.48% 4,600,000 3,750,000 0 0 0 0.00% 76 290-07-7520 US 63 55D 1,500,000 200,000 -86.67% 1,500,000 200,000 0 0 0 0.00% 77 290-07-7610 RIVERFRONT MARINA 55D 0 600,000 NEW 0 600,000 0 0 0 0.00% 78 290-08-6100 BROWNSFIELD 08BKE RT734 08BKETAP741 55D 0 0 0.00% 0 0 0 0 0 0.00% 79 290-17-7161 TRAFFIC-ANSB TO BLACK HAWK 17TRF STP757 55D 0 0 0.00% 0 0 0 0 0 0.00% 80 290-17-7161 TRAFFIC -VISION ZERO 17TRF xxxx 55D 0 0 0.00% 0 0 0 0 0 0.00% 81 290-17-7161 TRAFFIC IMPR- 17TRF xxxx 55D 0 0 0.00% 0 0 0 0 0 0.00% 82 290-17-7161 TRAFFIC DOWNTOWN CAMERA & FIBER 17TRF xxxx 55D 400,000 10,000 -97.50% 400,000 10,000 0 0 0 0.00% 83 290-17-7161 TRAFFIC W 9TH/SOUTH ROUNDABOUT 17TRF xxxx 55D 385,000 350,000 -9.09% 385,000 350,000 0 0 0 0.00% 84 290-17-7161 TRAFFIC SAFETY CAMPAIGN 17TRF xxxx 55D 30,000 0 -100.00% 30,000 0 0 0 0 0.00% 85 290-17-7161 TRAFFIC US 63 TRAFFIC ADAPTIVE PROJ 17TRF xxxx 55D 145,000 120,000 -17.24% 145,000 120,000 0 0 0 0.00% 86 290-17-7161 TRAFFIC- 17TRF xxxx 55D 0 0 0.00% 0 0 0 0 0 0.00% 87 290-17-7161 TRAFFIC -PARK AVE BICYCLE SIGNAL PROJ 17TRF xxxx 55D 100,000 0 -100.00% 100,000 0 0 0 0 0.00% 88 290-17-7161 TRAFFIC - TRAFFIC CONTROL CENTER 17TRF xxxx 55D 0 1,000 NEW 0 1,000 0 0 0 0.00% 89 290-37-4100 GREENBELT LAKE IMPROVEMENTS 371MP.GRNBLTI 55D 200,000 0 -100.00% 200,000 0 0 0 0 0.00% 90 290-37-4105 BOATHOUSE AREA IMPROVEMENTS 55D 0 0 0.00% 0 0 0 0 0 0.00% 91 290-37-4700 RIVERVIEW REC AREA TRAIL EXTENSION 08REC TRL13 55D 0 0 0.00% 0 0 0 0 0 0.00% 92 290-32-5856 NEIGHBORHOOD STABILIZATION 32NS3 xxxx 55D 130,000 130,000 0.00% 130,000 130,000 0 0 0 0.00% 93 207- IA REINVESTMENT DISTRICT 150 150 0.00% 125,150 218,825 100,000 218,000 (20,000) (675) 19,325 -96.63% 94 95 TOTAL -SPECIAL REVENUES CAPITAL PROJECTS 57D 13,940,150 18,171,150 30.35% 14,065,150 18,389,825 0 100,000 0 218,000 (20,000) (675) 19,325 -96.63% 96 97 Subtotal - 200 Series Funds - Less Library Levy 54,795,135 60,096,301 49,949,366 55,464,554 0 100,000 0 218,000 5,293,606 5,515,517 221,911 4.19% 98 99 100 BUSINESS TYPE ACTIVITIES 101 520-14-5200 WATER POLLUTION CONTROL PLANT 601 8,076,099 8,185,497 1.35% 13,460,940 14,878,569 (5,702,233) (6,693,072) (990,839) 17.38% 102 520-14-5202 WATER POLLUTION - CHARGEBACKS 601 692,000 692,000 0.00% 692,000 692,000 0 0 0 0.00% 103 520-14-5280 SEWER REVENUE PLANT SRF 711 6,650,000 1,085,000 -83.68% 6,650,000 1,085,000 0 0 0 0.00% 104 520-14-5375 SEWER REVENUE COLLECTION SRF 711 10,211,000 14,231,000 39.37% 10,211,000 14,231,000 0 0 0 0.00% 105520-14-8980 SEWER REVENUE DEBT SERVICE 701 1,148,179 2,850,000 148.22% 0 0 1,015,750 2,850,000 1,834,250 180.58% 106 520-14-9050 SEWER GO BOND DEBT SERVICE 751 0 0 0.00% 0 0 2,294,701 2,163,666 2,427,130 2,163,666 (263,464) -10.85% 107 520-22-5335 FOOTING DRAIN DISCONNECTIONS 601 147,368 153,937 4.46% 0 0 138,347 153,937 15,590 11.27% 108521-14-5310 STORM SEWER MAINTENANCE 601 763,687 828,752 8.52% 0 0 715,632 828,752 113,120 15.81% 109 521-19-5500 STREET CLEANING 601 383,374 395,476 3.16% 0 0 358,884 395,476 36,592 10.20% 110 521-07-7830 ENGINEERING -STORM WATER ADMIN 601 483,924 496,839 2.67% 2,748,450 2,748,450 (1,964,097) (2,251,611) (287,514) 14.64% 111 521-07-7832 ENG-STORM WATER ADMIN CHARGEBACKS 601 7,050 7,050 0.00% 7,050 7,050 0 0 0 0.00% 112 521-07-5300 STORM WATER CAPITAL PROJECTS 711 1,260,000 1,260,000 0.00% 142,535 232,617 889,581 1,027,383 137,802 15.49% 113 521-07-5375 STORM WATER SRF PROJECTS 711 1,400,000 1,400,000 0.00% 1,400,000 1,400,000 889,581 0 (889,581) -100.00% 114 520-14-5320 SEWER SYSTEM IMPROVEMENTS 711 1,794,593 1,525,469 -15.00% 0 - 2,121,006 1,525,469 (595,537) -28.08% 115 617-14-5320/8981 SEWER GO BOND PROJECTS 711 0 0 0.00% 1,000,000 0 (1,000,000) -100.00% 116 SUBTOTAL- SEWER FUND 33,017,274 33,111,020 0.28% 35,311,975 35,274,686 0 2,294,701 2,163,666 1,889,581 0 (1,889,581) -100.00% 117 K:\USERS\MICHELLE-W\Budget FYE23\Mar 24 Info\FY23 BUDGET_Presented 32422 Print Copy.xlsx 2 Page 72 of 74 3/24/2022 4:18 PM FY2022 CERTIFIED AND FY2023 PROPOSED BUDGET COMPARISON - CITY OF WATERLOO ALL OTHER FUNDS Proposed Budget 3/23/22 A B C D E F G H I J K L M N 0 P Q 1 PROJECT CERT FY2022 BUDGET FY2023 BUDGET % FY2022 BUDGET FY2023 BUDGET FY2022 FY2022 FY2023 FY2023 FY2022 FY2023 $ AMOUNT % 2 BUDGET CODE ACTIVITIES -OTHER FUNDS CODE BUDGET CERTIFIED PROPOSED CHANGE CERTIFIED PROPOSED TRANSFERS TRANSFERS TRANSFERS TRANSFERS LEVIED LEVIED CHANGE CHANGE 3 LINE EXPENSE EXPENSE REVENUE REVENUE (IN) OUT (IN) OUT 118 525-15-5400 SANITATION 641 4,740,252 4,928,227 3.97% 5,465,264 5,747,093 (494,836) (818,866) (324,030) 65.48% 119 525-15-5402 SANITATION- CHARGEBACKS 641 376,500 376,500 0.00% 451,500 451,500 (75,000) (75,000) 0 0.00% 120 525-15-5125 SANITATION - CODE ENFORCEMENT 641 593,741 619,051 4.26% 58,318 44,384 467,391 574,667 107,276 22.95% 121 525-17-2400 SANITATION -ANIMAL CONTROL 641 377,969 432,579 14.45% 113,380 113,380 250,989 319,199 68,210 27.18% 122 SUBTOTAL- SANITATION FUND 6,088,462 6,356,357 4.40% 6,088,462 6,356,357 0 148,544 0 (148,544) -100.00% 123 124 TOTAL -BUSINESS TYPE ACTIVITIES 731 39,105,736 39,467,377 0.92% 41,400,437 41,631,043 0 2,294,701 2,163,666 1,148,544 - (2,038,125) -100.00% 125 126 127 DEBT SERVICE 128 100 GEN. OBLIGATION BOND DEBT SERVICE 54F 13,403,500 14,701,398 9.68% 462,935 451,330 (5,338,465) (6,390,389) 7,602,100 7,859,679 257,579 3.39% 129 101 TIF ECONOMIC DEV & REBATES 43E 2,673,698 3,016,738 12.83% 10,709,761 11,535,600 (147,000) 7,914,560 (274,577) 9,933,300 - 1,139,861 1,139,861 NEW 130 101 TAX INCREMENT DEBT SERVICE 54E 0 0 0.00% 0 0 0 0 0.00% 131 132 TOTAL -DEBT SERVICE 16,077,198 17,718,136 10.21% 11,172,696 11,986,930 (5,485,465) 7,914,560 (6,664,966) 9,933,300 7,602,100 8,999,540 1,397,440 18.38% 133 134 135 CAPITAL PROJECTS 136 421/322-8980 G.O. BOND PROCEEDS 55G 11,000,000 11,000,000 0.00% 11,000,000 11,000,000 0 0 0 0.00% 137 418/419/420 G.O. BOND/CAPITAL PROJECTS 55G 5,000,000 5,000,000 0.00% 0 5,000,000 5,000,000 0 0.00% 138 4XX G.O. BOND/CAPITAL PROJECTS--TIF 56G 0 0 0.00% 0 0 0 0 0.00% 139 4xx G.O. BOND/CAPITAL PROJECTS--TECHWORKS IRD 55G 0 0 0.00% 0 0 0 0 0.00% —MPS 141 426-07-7400 CAP IMPR - BRIDGES 55G 0 0 0.00% 0 0 0 0 0 0.00% 142 426-07-7610 CAP IMPR - RIVER LIGHTING 55G 1,000,000 1,800,000 80.00% 1,000,000 1,800,000 0 0 0 0.00% 143426-07-7650 CAP IMPR - UNIVERSITY AVENUE 55G 0 100,000 NEW 0 100,000 0 0 0 0.00% 144 426-07-7650 CAP IMPR - COMMERCIAL STREETSCAPE 55G 500,000 35,000 0.00% 500,000 35,000 0 0 0 0.00% 145 426-22-6860 CAP IMPR - CONVENTION CENTER 55G 0 900,000 NEW 0 900,000 0 0 0 0.00% 146 426-37-4202 CAP IMPR - 55G 0 0 0.00% 0 0 0 0 0 0.00% 147 426-37-4105 CAP IMPR - 55G 0 0 0.00% 0 0 0 0 0 0.00% 148 426-37-4207 CAP IMPR - 55G 0 0 0.00% 0 0 0 0 0 0.00% 149 426-08-6205 CAP IMPR - SAN MARNAN TIF PROJ 56G 1,000,000 0 -100.00% 0 0 (1,000,000) 0 0 0 0 0.00% 150 426-08-6210 CAP IMPR - RATH TIF PROJECTS 56G 300,000 300,000 0.00% 0 0 (300,000) (300,000) 0 0 0 0.00% 151 426-08-6220 CAP IMPR - NE SITE TIF PROJECTS 56G 0 0 0.00% 0 0 0 0 0 0 0 0.00% 152 426-08-6250 CAP IMPR - MARTIN RD TIF PROJECTS 56G 0 0 0.00% 0 0 0 0 0 0 0 0.00% 153 426-08-6260 CAP IMPR - MIDPORT TIF PROJECTS 56G 1,400,000 1,900,000 35.71% 0 0 (1,400,000) (1,900,000) 0 0 0 0.00% 154 426-08-6270 CAP IMPR - DOWNTOWN TIF PROJECTS 56G 750,000 2,200,000 193.33% 0 0 (750,000) (2,200,000) 0 0 0 0.00% 155 426-08-6280 CAP IMPR - NORTH CROSSING 56G 0 0 0.00% 0 0 - - 0 0 0 0.00% 156 426-08-6280 CAP IMPR - LOGAN 56G 1,250,000 1,250,000 0.00% 0 0 (1,250,000) (1,250,000) 0 0 0 0.00% 157 158 TOTAL -CAPITAL PROJECTS 57G 22,200,000 24,485,000 10.29% 12,500,000 13,835,000 (4,700,000) 0 (5,650,000) 0 5,000,000 5,000,000 0 0.00% 159 160 161 TOTAL CITY BUDGET - OTHER FUNDS 132,885,483 142,515,120 7.25% 115,073,957 123,000,063 (10,185,465) 10,309,261 (12,314,966) 12,314,966 19,044,250 19,515,057 (418,774) 2.47% K:\USERS\MICHELLE-W\Budget FYE23\Mar 24 Info\FY23 BUDGET_Presented 32422 Print Copy.xlsx 3 Page 73 of 74 3/24/2022 4:18 PM Published Budget 3/16/22 City of Waterloo Budget Fact Sheet (or How the Work Gets Done) For the Year Ending June 30, 2023 General Fund Budget including Employee Benefits Other Operating Budgets Capital Budget Debt Service Budget Total Budget - All Funds City Property Tax Askings - General City Property Tax Askings - Library Levy City Property Tax Askings - Debt Service City Property Tax Askings - Total City Tax Rate Total Assessed Valuation - Excluding TIF Total Taxable Valuation - Excluding TIF Tax Increment Valuation City Taxes Impact on Property Owners Residential Commercial Industrial Multi -Residential Full-time Equivalent Budgeted Postions General Fund Other Funds Total Percentage of Property Tax Funding Public Safety Public Works Health & Social Services Culture & Recreation Community & Economic Development General Government Use of Fund Balance Total Total Expenditures FYE23 $ 75,641,391 $ $ 40,731,807 $ $ 84,395,159 $ $ 14,701,398 $ $ 215,469,755 $ $ 37,861,201 $ $ 645,282 $ $ 7,859,599 $ $ 46,366,082 $ $ 18.97160 $ $ 3,993,306,289 $ 2,389,932,778 $ 339,815,284 3.30 % 1.82 % 1.82 % (3.83) % 395.54 162.43 557.97 General Levies (Excluding Debt Service Levy) 82.06% 5.25% 0.79% 16.95% 1.18% 2.58% -8.81 % 100.00% Total Certified Expenditures FYE22 72,620,071 38,476,089 78,329,826 13,403,500 202,829,486 36,405,319 633,106 7,602,100 44,640,525 18.63188 $ 3,777,035,159 $ 2,344,837,000 $ 317,411,512 3.48 % 1.04 % 1.04 % (4.28) % 395.54 162.43 557.97 General Levies (Excluding Debt Service Levy) 83.23% 5.65% 0.79% 16.92% 1.06% 2.03% -9.68% 100.00% Percentage Amount Increase Increase (Decrease) (Decrease) 4.16 % $ 3,021,320 5.86 % $ 2,255,718 7.74 % $ 6,065,333 9.68 % $ 1,297,898 6.23 % $ 12,640,269 4.01 % $ 1,455,882 1.92 % $ 12,176 3.39 % $ 257,499 3.87 % $ 1,725,557 1.82 % $ 0.33972 5.73 % $ 216,271,130 1.92 % $ 45,095,778 7.06 % $ 22,403,772 0.00 % 0.00 % 0.00 % 0.00 0.00 0.00 FY23 BUDGET_Presented Cahnges in Cost 32422 Print Copy.xlsx\ FYE23 Budget Fait23140g0T,IPM 74