FY26 Proposed Budget

First page Table of contents Next page Last page
Table of Contents5
Introduction9
City Manager Address10
Strategic Plan28
Other Planning Processes30
General Information33
Economic Overview37
Organization Chart41
City Clerk42
City Attorney49
City Manager55
Finance82
Police Department110
Fire Department127
Parks & Recreation144
Library168
Senior Center178
Neighborhood Services188
Public Works213
Transportation253
Airport267
Budgetary Fund Structure273
Departments & Divisions by Fund276
Financial Summary279
Preparation of the Financial Plan280
Financial & Fiscal Policies286
Long Range Financial Planning293
Fund Summaries298
Revenue Summary by Fund303
Revenue Summary by Type304
Expenditure Summary by Fund306
Expenditure Summary by Department307
Interfund Transfer Schedules308
Personnel Full-Time Equivalents311
General Fund314
General Fund Summary315
Assigned, Committed & Restricted Fund Balance327
General Fund Revenues328
General Fund Expenditures329
City Council330
City Clerk331
City Attorney332
City Manager333
Communications333
Human Resources335
Human Rights336
Economic Development337
Climate Action & Outreach338
Finance Administration339
Accounting341
Purchasing342
Revenue343
Police Administration344
Support Services344
Field Operations348
Fire Administration350
Emergency Operations351
Fire Prevention352
Fire Training352
Parks & Recreation Administration353
Government Buildings354
Recreation355
Park Maintenance356
Cemetery Operations359
Library Operations360
Senior Center Operations364
NDS Administration365
Neighborhood Services366
Development Services369
Public Works Administration371
Engineering372
Transportation Administration373
Special Revenue Funds374
Community Development Block Grant (CDBG) Fund375
HOME Grant Fund377
Road Use Tax Fund (RUT)379
Road Use Tax Operations382
Other Shared Revenue386
Metropolitan Planning Organization (MPOJC)388
Metropolitan Planning Organization of Johnson County Operations389
Employee Benefits Fund391
Emergency Levy Fund395
Affordable Housing Fund397
Iowa City Property Management Fund400
Tax Increment Financing Funds405
Self-Supporting Municipal Improvement District (SSMID)411
Debit Service Fund414
Debit Service Fund Summary415
Debit Schedules420
Enterprise Funds432
Parking Fund Summary433
Parking Operations438
Transit Fund Summary440
Transit Operations445
Wastewater Fund449
Wastewater Treatment Operations454
Wastewater Debt Service458
Water Fund Summary459
Water Operations463
Water Debt Service468
Refuse Collection Fund Summary472
Refuse Collection Operations478
Landfill Fund Summary479
Landfill Operations484
Airport Fund Summary486
Airport Operations489
Stormwater Fund Summary490
Stormwater Operations494
Housing Authority Fund Summary495
Housing Authority Operations498
Capital Projects Fund500
Fund Summary501
Summary by Category (Division)504
Summary by Funding Source511
Project Listing519
Project Summary by Name523
Unfunded Projects645
Internal Service Funds655
Equipment Fund Summary656
Equipment Operations659
Risk Management Fund Summary661
Risk Management Operations663
ITS Fund Summary664
ITS Operations666
Central Services Fund Summary668
Central Services Operations670
Health Insurance Reserve671
Dental Insurance Reserve673
Statistics675
US Census676
Property Tax677
General Fund677
Hotel/Motel Tax678
Utility Franchise Tax Rates678
Utility Rates678
Property Tax Levies679
Property Tax Valuations680
Taxpayers682
Employers683
Sewer Customers684
Water Customers685
Operating Indicators686
Police687
Fire691
Library693
Senior Center698
Transportation Services701
Neighborhood & Development Services703
Appendix705
State Property Tax Reform Impact Summary706
Glossary708

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