FY25 Proposed Budget

CITY OF IOWA CITY, IOWA

FY2025 Proposed Budget

FY2024 – 2026 Financial Plan 2024 – 2028 Capital Improvement Plan

TABLE OF CONTENTS

PAGE

Introduction City Manager Address….....................................................................................................…......................................................................................................... 10 Strategic Plan…..............................................................................................................................….............................................................................................. 28 Other Planning Processes…..............................................................................................................................….......................................................................... 30 General Information…..............................................................................................................................….................................................................................... 33 Economic Overview…..............................................................................................................................….................................................................................... 37 Organizational Chart …..............................................................................................................................….................................................................................. 41 Department Summaries…..............................................................................................................................….............................................................................. 42 Budgetary Fund Structure…..............................................................................................................................…........................................................................... 271 Departments and Divisions by Fund…..............................................................................................................................…........................................................... 274 Financial Summary Preparation of the Financial Plan…..............................................................................................................................…............................................................... 278 Financial and Fiscal Policies…..............................................................................................................................…...................................................................... 285 Long Range Financial Planning…..............................................................................................................................…................................................................. 292 All Funds: ........................................................................... Fund Summaries….............................................................................................................................. ..... . 296 Revenue Summary by Fund…..............................................................................................................................…................................................................ 301 Revenue Summary by Type…..............................................................................................................................…................................................................ 302 Expenditure Summary by Fund…..............................................................................................................................…........................................................... 304 Expenditure Summary by Department…..............................................................................................................................…................................................ 305 Inter Fund Transfer Schedules…..............................................................................................................................…............................................................ 306 Personnel Full-Time Equivalents …..............................................................................................................................…............................................................... 309 General Fund General Fund Summary…..............................................................................................................................….............................................................................. 313 Assigned, Committed & Restricted Fund Balance…..............................................................................................................................…..................................... 325 General Fund Revenues…..............................................................................................................................…............................................................................. 326 General Fund Expenditures…..............................................................................................................................…........................................................................ 327 City Council…..............................................................................................................................…................................................................................................. 328 City Clerk…..............................................................................................................................…..................................................................................................... 329 City Attorney…..............................................................................................................................…................................................................................................ 330 City Manager: City Manager’s Office…..............................................................................................................................…........................................................................... 331 Communications Office…..............................................................................................................................…........................................................................ 331 Human Resources…..............................................................................................................................…............................................................................... 333 Human Rights…..............................................................................................................................…...................................................................................... 334 Economic Development…..............................................................................................................................…....................................................................... 335 Climate Action and Outreach…..............................................................................................................................…............................................................... 335 Finance Department: Finance Administration…..............................................................................................................................…........................................................................ 336 Accounting …..............................................................................................................................….......................................................................................... 339 Purchasing…..............................................................................................................................…........................................................................................... 340 Revenue…..............................................................................................................................…............................................................................................... 341 Police Department: Police Administration…..............................................................................................................................…........................................................................... 342 Support Services…..............................................................................................................................….................................................................................. 343 Field Operations…..............................................................................................................................…................................................................................... 346

5