FY2022

1. Personnel - Personnel costs account for approximately 75.2% of budgeted expenditures (excluding transfers out) within the General Fund in fiscal year 2022. Employee benefit costs are discussed in greater detail in the City Manager Address. 2. Services - Expenditures for services are budgeted at $11.16 million in fiscal year 2022. Initial projections were based on fiscal year 2020 actual expenditures and projected at 2.52% annually. This is in line with the Consumer Price Index for All Urban Consumers (CPI-U) over the last five fiscal years. Many of the operating costs within the services category have more specific inflationary guidelines and methods of projection. This includes funding for liability, fire & casualty insurance premiums; professional and consultant services; internal service fund charges (Equipment, Information Technology Services, Risk Management, and Central Services); training & education; building and equipment repair and maintenance services; vehicle and equipment rentals. These costs are adjusted individually each year, based on specific operating plans and projects, claims/loss history, trend analysis, and operations-specific needs, each year. The Services category also includes funding for initiatives such as Aid to Human Service Agencies, Community Event Funding, support to the Iowa City Coralville Convention & Visitors Bureau, and Community and Economic Development Assistance, as follows: 3. Supplies - Supplies consist primarily of commodities that are consumed or depleted, such as office and cleaning supplies, vehicle fuel and materials for repair and maintenance of buildings, streets, and equipment. Expenditures for supplies are budgeted at $1.8 million in fiscal year 2022. Individual items costing under $5,000 are considered supplies. This limit is consistent with the threshold utilized to capitalize assets for the annual report. 4. Capital Outlay – The general fund capital outlay is budgeted at $2.2 million in fiscal year 2022 and includes police vehicle replacements, library materials, operating equipment, UniverCity Properties, and building maintenance and improvements of $5,000 or greater. 5. Other Financial Uses - This category is budgeted at $0 in fiscal year 2022. This category previously consisted of loan repayments to financial institutions that are from the homes sold in the UniverCity program. Starting in fiscal year 2021, loans were no longer used to purchase homes for neither the UniverCity nor South District home programs. $660,250 Aid to Human Service Agencies $393,200 Community Event / Program Funding $253,092 ICCVB – Community / Economic Development Assistance $100,000 Economic Development Assistance

6. Contingency - A General Fund contingency amount is established each fiscal year for

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