FY26 Proposed Budget

CITY OF IOWA CITY, IOWA

FY2026 Proposed Budget

FY2025 – 2027 Financial Plan 2025 – 2029 Capital Improvement Plan

TABLE OF CONTENTS

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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…..............................................................................................................................…........................................................................... 273 Departments and Divisions by Fund…..............................................................................................................................…........................................................... 276 Financial Summary Preparation of the Financial Plan…..............................................................................................................................…............................................................... 280 Financial and Fiscal Policies…..............................................................................................................................…...................................................................... 286 Long Range Financial Planning…..............................................................................................................................…................................................................. 293 All Funds: Fund Summaries…..............................................................................................................................….................................................................................. 298 Revenue Summary by Fund…..............................................................................................................................…................................................................ 303 Revenue Summary by Type…..............................................................................................................................…................................................................ 304 Expenditure Summary by Fund…..............................................................................................................................…........................................................... 306 Expenditure Summary by Department…..............................................................................................................................…................................................ 307 Inter Fund Transfer Schedules…..............................................................................................................................…............................................................ 308 Personnel Full-Time Equivalents …..............................................................................................................................…............................................................... 311 General Fund General Fund Summary…..............................................................................................................................….............................................................................. 326 Assigned, Committed & Restricted Fund Balance…..............................................................................................................................…..................................... 327 General Fund Revenues…..............................................................................................................................…............................................................................. 328 General Fund Expenditures…..............................................................................................................................…........................................................................ 329 City Council…..............................................................................................................................…................................................................................................. 330 City Clerk…..............................................................................................................................…..................................................................................................... 331 City Attorney…..............................................................................................................................…................................................................................................ 332 City Manager: City Manager’s Office…..............................................................................................................................…........................................................................... 333 Communications Office…..............................................................................................................................…........................................................................ 333 Human Resources…..............................................................................................................................…............................................................................... 335 Human Rights…..............................................................................................................................…...................................................................................... 336 Economic Development…..............................................................................................................................…....................................................................... 337 Climate Action and Outreach…..............................................................................................................................…............................................................... 338 Finance Department: Finance Administration…..............................................................................................................................…........................................................................ 339 Accounting …..............................................................................................................................….......................................................................................... 341 Purchasing…..............................................................................................................................…........................................................................................... 342 Revenue…..............................................................................................................................…............................................................................................... 343 Police Department: Police Administration…..............................................................................................................................…........................................................................... 344 Support Services…..............................................................................................................................….................................................................................. 345 Field Operations…..............................................................................................................................…................................................................................... 348

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