FY27 Proposed Budget

City of Iowa City Budgetary Fund Structure

Non-Budgetary Funds

Budgetary Funds

Special Revenue Funds

Debt Service Fund

Enterprise Funds

Capital Projects Fund

Internal Service Funds

General Fund

Debt Service (50**)

General (10**)

CDBG (2100)

Parking (710*) (1)

Capital Projects

Equipment (810*)

Risk Management (8200) Information Technology Services (830*)

HOME Grant (2110)

Transit (715*)

Road Use Tax (2200)

Wastewater (720*)

Local Option Sales Tax (2250) Other Shared Revenues (2300) Metro Planning Organization of Johnson County (2350) Employee Benefits (2400) Emergency Levy (2450) Affordable Housing (2500) Iowa City Property Management (2510) Tax Increment Financing (26**) Self-Supporting Municipal Improvement District (2820)

Central Services (8400) Health Insurance (8500)

Water (730*)

Refuse Collection (7400)

Dental Insurance (8600)

Landfill (750*)

Airport (7600)

Agency Funds

Stormwater (7700)

Housing Authority (79**)

Project Green (9102)

(1) The Parking Fund did not qualify as a major fund in the Annual Report, but it is being presented as one for managerial reasons.

Major funds

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