FY26 Adopted Budget Final
First page
Table of contents
Next page
Last page
Table of Contents
5
Introduction
9
City Manager Address
10
Strategic Plan
28
Other Planning Processes
30
General Information
33
Economic Overview
37
Organizational Chart
41
City Clerk
42
City Attorney
49
City Manager
55
Finance
82
Police
110
Fire
127
Parks & Recreation
144
Library
168
Senior Center
178
Neighborhood & Development Services
188
Public Works
213
Transportation Services
253
Airport
267
Budgetary Fund Structure
273
Departments & Divisions by Fund
276
Financial Summary
279
Preparation of the Financial Plan
280
Financial and Fiscal Policies
286
Long Range Financial Planning
293
Fund Summaries
298
Revenue Summary by Fund
303
Revenue Summary by Type
304
Expenditure Summary by Fund
306
Expenditure Summary by Department
307
Interfund Transfer Schedules
308
Personnel Full-Time Equivalents
311
General Fund
314
General Fund Summary
315
Assigned, Committed & Restricted Fund Balances
327
General Fund Revenues
328
General Fund Expenditures
329
City Council
330
City Clerk
331
City Attorney
332
City Manager's Office
333
Communications Office
333
Human Resources
335
Human Rights
336
Economic Development
337
Climate Action & Outreach
338
Finance Administration
339
Accounting
341
Purchasing
342
Revenue
343
Police Administration
344
Support Services
344
Field Operations
348
Fire Administration
350
Emergency Operations
351
Fire Prevention
352
Fire Training
352
Parks & Recreation Administration
353
Government Buildings
354
Recreation
355
Park Maintenance
356
Cemetery Operations
359
Library Operations
360
Library Foundation Office
360
Senior Center Operations
364
NDS Administraton
365
Neighborhood Services
366
Development Services
369
Public Works Administration
371
Engineering
372
Transportation Administration
373
Special Revenue Funds
374
Community Developement Block Grant (CDBG)
375
HOME Grant Fund
377
Road Use Tax Fund (RUT)
379
Road Use Tax Operations
382
Other Shared Revenues
386
Metropolitan Planning Organization (MPOJC)
388
Metropolitan Planning Organization of Johnson County Operations
389
Employee Benefits Fund
391
Emergency Levy Fund
395
Affordable Housing Fund
397
Iowa City Property Management Fund
400
Tax Increment Financing Funds
405
Self-Supporting Municipal Improvement District (SSMID)
411
Debt Service Fund
414
Debit Service Fund Summary
415
Debt Schedules
420
Enterprise Funds
432
Parking Fund Summary
433
Parking Operations
438
Transit Fund Summary
440
Transit Operations
445
Wastewater Fund Summary
449
Wastewater Treatment Operations
454
Wastewater Debt Service
458
Water Fund Summary
459
Water Operations
463
Water Debt Service
468
Refuse Collection Fund Summary
472
Refuse Collection Operations
477
Landfill Fund Summary
479
Landfill Operations
484
Airport Fund Summary
486
Airport Operations
489
Stormwater Fund Summary
490
Stormwater Operations
494
Housing Authority Fund Summary
495
Housing Authortity Operations
498
Capital Projects Fund
500
Fund Summary
501
Summary by Category (Division)
504
Summary by Funding Source
511
Project Listing
519
Project Summary by Name
523
Unfunded Projects
645
Internal Service Funds
655
Equipment Fund Summary
656
Equipment Operations
659
Risk Management Fund Summary
661
Risk Management Operations
663
ITS Fund Summary
664
ITS Operations
666
Central Services Fund Summary
668
Central Services Operations
670
Health Insurance Reserve
671
Dental Insurance Reserve
673
Statistics
675
US Census
676
Property Tax
677
General Fund
677
Hotel/Motel Tax
678
Utility Franchise Tax Rates
678
Utility Rates
678
Property Tax Levies
679
Property Tax Valuations
680
Taxpayers
682
Employers
683
Sewer Customers
684
Water Customers
685
Operating Indicators
686
Police
687
Fire
691
Library
693
Senior Center
698
Transportation Services
701
Neighborhood & Development Services
703
Appendix
705
Department Expenditure Comparison to State Forms
706
Budget Resolutions
707
State Forms
710
Changes from Proposed to Final Budget
728
Transfer Resolution
729
State Property Tax Reform Impact Summary
731
Glossary
733
Made with FlippingBook -
Online Brochure Maker