Final FY25 Adopted Budget

IOWA CITY OF IOWA CITY,

ADOPTED BUDGET

FY2025

FY2024-2026 Financial Plan 2024-2028 Capital Improvement Plan

Fare Free Iowa City On August 1, 2023, Fare Free Iowa City began providing free rides to everyone using Iowa City buses. The City’s two-year pilot program will study the effects of making transit free across Iowa City and providing improved access to safe, affordable, reliable, and sustainable transportation. During the pilot, Iowa City Transit aims to double ridership , helping enable a shift of 55% of vehicle trips to more sustainable modes of transportation. This goes hand-in-hand with the City’s Climate Action goals to reduce carbon emissions by 45% from 2010 levels by 2030 , and achieve net zero carbon emissions by 2050 .

+53% COMPARED TO AUGUST 2022 1ST MONTH RIDERSHIP

In the program’s first month alone, ridership increased by 53% when compared to the previous year, and it remained high through the end of 2023.

2023

Total trips in August

2022

131,420

85,672

For more information about the pilot program along with resources for new riders, visit icgov.org/Fare Free .

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City of Iowa City Adopted Budget for the Fiscal Year Ending June 30, 2025 & FY2024–2026 Financial Plan

Council:

Bruce Teague Mayor At-Large

Mazahir Salih Mayor Pro-Tem At-Large

Andrew Dunn District C

Laura Bergus District A

Shawn Harmsen District B

Megan Alter At-Large

Joshua Moe At-large

City Manager Geoff Fruin

Deputy City Manager Redmond Jones II

Finance Director Nicole Davies

Assistant Finance Director

Jacklyn Fleagle

Budget Management Analyst

Risk & Finance Assistant

Angie Ogden

Michelle Cook

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CITY OF IOWA CITY, IOWA

FY2025 Adopted Budget

FY2024 – 2026 Financial Plan 2024 – 2028 Capital Improvement Plan

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TABLE OF CONTENTS

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…..............................................................................................................................….................................................................................. 342 Field Operations…..............................................................................................................................…................................................................................... 346

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Fire Department: Fire Administration…..............................................................................................................................…............................................................................... 348 Emergency Operations…..............................................................................................................................…........................................................................ 349 Fire Prevention…..............................................................................................................................…..................................................................................... 350 Fire Training…..............................................................................................................................…......................................................................................... 350 Parks & Recreation: Parks & Recreation Administration…..............................................................................................................................…...................................................... 351 Recreation…..............................................................................................................................…............................................................................................ 353 Park Maintenance…..............................................................................................................................…................................................................................ 354 Cemetery Operations…..............................................................................................................................…........................................................................... 357 Library: Library Operations…..............................................................................................................................…............................................................................... 358 Library Foundation Office…..............................................................................................................................….................................................................... 361 Senior Center: Senior Center Operations…..............................................................................................................................….................................................................... 362 Neighborhood & Development Services (NDS): NDS Administration…..............................................................................................................................….............................................................................. 364 Neighborhood Services…..............................................................................................................................…....................................................................... 365 Development Services…..............................................................................................................................…......................................................................... 368 Public Works: Public Works Administration…..............................................................................................................................…................................................................ 370 Engineering…..............................................................................................................................….......................................................................................... 371 Transportation Services: Transportation Administration…..............................................................................................................................….............................................................. 372 Special Revenue Funds Community Development Block Grant (CDBG) …..............................................................................................................................…........................................ 374 HOME Grant…..............................................................................................................................…............................................................................................... 376 Road Use Tax Fund (RUT) …..............................................................................................................................…........................................................................ 378 Road Use Tax Operations…..............................................................................................................................…................................................................... 381 Other Shared Revenues…..............................................................................................................................…............................................................................. 385 Metropolitan Planning Organization of Johnson County (MPOJC) …..............................................................................................................................….......... 387 Metropolitan Planning Organization of Johnson County Operations…..............................................................................................................................….. 388 Employee Benefits Fund…..............................................................................................................................…............................................................................. 390 Emergency Levy Fund…..............................................................................................................................…................................................................................ 394 Affordable Housing Fund…..............................................................................................................................…............................................................................ 396 Iowa City Property Management Fund…..............................................................................................................................…....................................................... 398 Tax Increment Financing (TIF) Districts…..............................................................................................................................…..................................................... 403 Self-Supporting Municipal Improvement District (SSMID)…..............................................................................................................................…......................... 409 Debt Service Fund Debt Service Fund Summary…..............................................................................................................................…...................................................................... 413 Debt Schedules…..............................................................................................................................…........................................................................................... 418 Parking Fund Summary…......................................................................................................................................................................................................... 431 Parking Operations…..............................................................................................................................….............................................................................. 435 Transit: Transit Fund Summary…..............................................................................................................................…........................................................................ 438 Transit Operations…..............................................................................................................................…............................................................................... 442 Wastewater: Wastewater Fund Summary…..............................................................................................................................…................................................................ 447 Wastewater Treatment Operations…..............................................................................................................................…..................................................... 451 Wastewater Debt Service…..............................................................................................................................….................................................................... 456 Water: Water Fund Summary…..............................................................................................................................….......................................................................... 457 Water Operations…..............................................................................................................................…................................................................................. 461 Water Debt Service…..............................................................................................................................….............................................................................. 467 Enterprise Funds Parking:

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Refuse Collection: Refuse Collection Fund Summary…..............................................................................................................................…....................................................... 471 Refuse Collection Operations…..............................................................................................................................….............................................................. 474 Landfill: Landfill Fund Summary…..............................................................................................................................…........................................................................ 478 Landfill Operations…..............................................................................................................................…............................................................................... 482 Airport: Airport Fund Summary…..............................................................................................................................…......................................................................... 486 Airport Operations…..............................................................................................................................…................................................................................ 488 Stormwater: Stormwater Fund Summary…..............................................................................................................................…................................................................. 490 Stormwater Operations…..............................................................................................................................…........................................................................ 493 Housing Authority: Housing Authority Fund Summary…..............................................................................................................................…....................................................... 495 Housing Authority Operations…..............................................................................................................................….............................................................. 497 Capital Projects Fund Fund Summary…..............................................................................................................................…............................................................................................ 501 Summary by Category (Division)…..............................................................................................................................…................................................................ 504 Summary by Funding Source…..............................................................................................................................…..................................................................... 510 Annual Recurring Projects…..............................................................................................................................….......................................................................... 518 Project Summary by Name…..............................................................................................................................…......................................................................... 526 Unfunded Projects…..............................................................................................................................…...................................................................................... 645 Equipment Fund Summary…..............................................................................................................................….................................................................. 658 Equipment Operations…..............................................................................................................................…......................................................................... 660 Risk Management: Risk Management Fund Summary…..............................................................................................................................…...................................................... 663 Risk Management Operations:…..............................................................................................................................…............................................................ 664 Information Technology Services (ITS): ITS Fund Summary…..............................................................................................................................….............................................................................. 666 ITS Operations…..............................................................................................................................…..................................................................................... 667 Central Services: Central Services Fund Summary…..............................................................................................................................…......................................................... 670 Central Services Operations…..............................................................................................................................…................................................................ 671 Health Insurance Reserve….............................................................................................................................. 673 Dental Insurance Reserve….............................................................................................................................. 675 Statistics U.S. Census Data…..............................................................................................................................…....................................................................................... 678 Revenue Comparisons: Property Tax …..............................................................................................................................…........................................................................................ 679 General Fund…..............................................................................................................................…....................................................................................... 679 Hotel/Motel Tax …..............................................................................................................................…................................................................................... 680 Utility Franchise Tax Rates…..............................................................................................................................….................................................................. 680 Utility Rates…..............................................................................................................................….......................................................................................... 680 Property Tax Levies…..............................................................................................................................….................................................................................... 681 Property Tax Valuations…..............................................................................................................................….............................................................................. 682 Principal: Taxpayers…..............................................................................................................................…............................................................................................. 684 Employers…..............................................................................................................................…............................................................................................ 685 Sewer Customers…..............................................................................................................................…................................................................................ 686 Water Customers…..............................................................................................................................…................................................................................. 687 Internal Service Funds Equipment:

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Operating Indicators…..............................................................................................................................….................................................................................... 688 Department Statistics: Police…..............................................................................................................................….................................................................................................... 689 Fire…..............................................................................................................................…....................................................................................................... 693 Library…..............................................................................................................................….................................................................................................. 695 Senior Center…..............................................................................................................................…....................................................................................... 701 Transportation Services…..............................................................................................................................…....................................................................... 704 Neighborhood & Development Services…..............................................................................................................................…............................................. 706 Appendix Department Expenditure Comparison to State Forms…..............................................................................................................................…........................ 709 Budget Resolutions…..............................................................................................................................….............................................................................. 710 State Forms…...................................................................................................................................…..................................................................................... 713 Changes from Proposed to Final Budget…...........................................................................................…............................................................................... 732 Transfer Resolution…............................................................................................................................................................................................................... 733 State Property Tax Reform Impact Summary…..............................................................................................................................…...................................... 735 Glossary…..............................................................................................................................…............................................................................................... 737

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INTRODUCTION

F Y 2 0 2 5

City Manager Address Strategic Plan Other Planning Processes General Information Economic Overview Organizational Chart Department Summaries Budgetary Fund Structure Departments and Divisions by Fund

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To the Honorable Mayor and City Council Members, It is my pleasure to submit Iowa City's operating and capital budget for Fiscal Year 2025. Although Iowa Code only requires formal adoption of an annual budget, we have included a three-year financial plan (FY 2024-2026) and five-year Capital Improvement Program (2024-2028) for planning purposes. The budget is one of the most important documents the City prepares as it identifies the services to be provided and the mechanisms to finance those services. Any future modifications of this budget will be fully disclosed through formal City Council actions at public meetings, in accordance with State of Iowa law. This budget aims to provide resources to deliver reliable and efficient municipal services, invest in critical infrastructure, further strategic plan priorities, and implement adopted master plans rooted in public input. The budget also contains prudent contingency line items and reserves which aid the City in weathering both unexpected expenditures and revenue shortfalls. However, the current challenging economic climate and both the 2013 and 2023 State of Iowa property tax reform laws have resulted in significant and still emerging budgetary strains. In Fiscal Years 2023 and 2024, the City’s taxable valuation declined in consecutive years for the first time in recent history as impacts from legislative reforms and state-mandated valuation rollbacks outpaced taxable growth. The financial strain from the State of Iowa tax reform and gradual recovery of the local economy from the pandemic is compounded by macroeconomic challenges including inflationary and labor supply pressures that are increasing operating and capital expenditures and diminishing the City’s overall purchasing power. Any further budgetary pressures, such as additional State of Iowa mandated property tax reform measures or an economic recession, could drive impacts to service levels in the coming years. This risk is only heightened by growing demands for service as our population continues to expand. Additionally, the City’s flexibility to pursue bold investments in new initiatives with traditional local revenue streams will be extremely limited. Although I remain confident in the City’s financial foundation, the budget keeps discretionary expenditure growth to a minimum due to these lingering pressures. Resources were prioritized to advance the City Council’s Strategic Plan, implement various adopted master plans, and support core service levels in critical areas such as public safety, transportation infrastructure, and our public utility operations. Investment in the City Council’s Strategic Plan The following section highlights examples of investments this budget makes in the values, strategies, action items, and resources prioritized in the City Council’s Strategic Plan. Strategic Values Social Justice, Racial Equity, and Human Rights : For the third consecutive year, $100,000 is provided for the Social Justice and Racial Equity Grant Program. Approximately $600,000 in Black Lives Matter funding remains unallocated and is available for the City to invest in supportive programming. Sponsorship funds are included for community commemorations such as Martin Luther King Jr. Day, Indigenous Peoples’ Day and Juneteenth. Programming and outreach

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activities are expected to increase as a result of the newly created Equity and Human Rights Engagement Specialist that was approved in Fiscal Year 2024. Commitments to social justice, racial equity, and human rights are demonstrated in various department budgets in ways such as topical programming in Parks and Recreation, the Iowa City Public Library and the Senior Center. Other value-aligned examples throughout the budget include funding for non-profit crisis response services, free fare transit, annual ADA improvement projects, and expanding translation of important materials. Climate Action: With the State of Iowa’s elimination of the Emergency Property Tax Levy, this budget fully incorporates all Climate Action activities in the General Fund. The Fiscal Year 2025 budget includes funding for a variety of programs that aim to help the City achieve our Climate Action and Adaptation goals. Over $400,000 is included for programs including residential energy efficiency grants, Root for Trees vouchers, HERS grants to homebuilders, community climate action grants and multiple supplemental affordable housing dollars for both public and private housing providers. Many of the City’s sustainability efforts are also incorporated into various master plans and capital projects such as solar panel installation, tree plantings, prairie management, fare free transit, expanded electric vehicle charging stations, multi-modal roadway improvements, community gardens, and waste reduction programs. Partnerships & Engagement: This budget includes funds to support various outreach events throughout the City such as Party in the Park and Rec ‘N Roll events, National Night Out and other proactive public safety outreach events, Emergency Services Youth Camp, and a focus on engagement of all ages through Recreation, Library, and Senior Center programming budgets. Partnerships with private and public entities are commonplace in operating budgets. Examples of new partnerships in the FY 2025 budget include enhanced funding for trash removal and general maintenance of the central business district with the Iowa City Downtown District, a new civilian data analyst position in Police that will help Iowa City support the County’s emerging community violence intervention program and funding for the new winter shelter service agreement with Shelter House. Strategic Impact Areas Neighborhoods & Housing: In alignment with the City’s Affordable Housing Action Plan, the General Fund transfer to the Affordable Housing Fund is projected to increase by 3% to $1,030,000. Allocations from this fund will now include an approximately $75,000 increase in support of the community’s winter shelter. Funding is allocated to continue to support the Shelter House Street Outreach program. Similarly, funding is included to launch an update to the City’s Comprehensive Plan. Supplemental revenue streams including fee-in-lieu payments, tax increment financing revenue and federal grants will continue to expand the City’s capacity for investments in affordable housing. Planned investments in parks and trails, including renovation and acquisition, that contribute to the City’s public open space accessibility goals can be found throughout the City’s Capital Improvement Program. Mobility: The Fiscal Year 2025 budget continues to invest in projects and programs that promote a healthy multi-modal transportation network in Iowa City. Parking and Climate Action funds are budgeted to bolster both public and private electric vehicle charging stations in the community.

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Bicycle and pedestrian infrastructure improvements will be pursued with the implementation on numerous Capital Improvement Program projects including the replacement of the Gilbert Street Bridge and reconstruction of Dubuque Street will provide safer pedestrian accommodations in heavily traveled areas of the community. Sidewalk infill, curb ramp, and transit stop improvement projects will continue to make our streets more accessible for all users. The City will begin design for the Highway 6 bicycle and pedestrian trail extension project between Broadway and Fairmeadows in Fiscal Year 2025 in anticipation of that work being constructed in 2026. This budget also begins to lay the financial foundation for fare-free transit service after the current pilot project sets to expire in the summer of 2025. The first step is the implementation of several parking related parking fee increases that will support enhanced cleaning, a more aggressive annual parking deck maintenance program and fare-free transit. Fee increases include moving to $2/hour in all parking decks (first hour free is maintained), and on-street meters increasing to $1.50-$3.00/hour depending on location. In addition, several parking related citations will be increased. The combined impact of the parking fee increases is approximately $3 million. Of that amount, approximately $1.5 million is targeted for continuation of the fare-free transit program. In Fiscal Year 2026, staff will also recommend a 1% utility tax increase, which would be the final revenue stream projected to be needed to maintain the fare-free transit service. The long-term commitment to fare-free transit, combined with the planned construction of the new transit building will ensure our community has one of the most robust and accessible transit systems in the country. Economy: Fiscal Year 2025 funding to support Greater Iowa City, Inc. will ensure that Iowa City remains in active partner in regional economic and community development. Additionally, this budget continues to provide $25,000 to support a BIPOC Business Accelerator Program and $115,000 in Opportunity Funds set aside for small business grant programs and technical assistance needs that may arise. Community development funding is also provided to support local arts and cultural and entrepreneurial support agencies. Consistent with the Strategic Plan, General Fund dollars and American Rescue Plan Act monies are budgeted to support priority investments in partnership with the Downtown and South of Six SSMIDs. Previous ARPA obligations which advance the City’s strategic economic action items will continue to be implemented in Fiscal Year 2025. This includes $4 million to support the regional Inclusive Economic Development Plan and $750,000 to support the Johnson County childcare wage supplement program. Safety & Well Being: Several strategic action items are advanced in the Safety & Well-Being category through this budget. The City’s Aid to Agencies grant program is increased by 3% in the Fiscal Year 2025 budget and additional funds are also budgeted for the aforementioned winter shelter agreement with Shelter House. American Rescue Plan Act funds will be invested in capacity building projects for the Free Medical Clinic and Neighborhood Centers of Johnson County, both of which provide critical well-being services to our community. The Fire Department budget contains an extra $300,000 boost in the staffing contingency line as the City continues to prudently plan for the opening of a future fifth fire station. A Civilian Data Analyst position is added in the Police Department. This position will support numerous efforts,

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from enhancing public transparency to investigative support and participation in community partnerships such as non-profit capacity building efforts and the Johnson County community violence intervention program. The budget also provides training and support to move our mental health liaison partnership with CommUnity to a co-responder model with the goal of continuing to increase the contacts our mental health liaisons have with the community. The health and well-being of the older population is supported through investments in the Senior Center building and programming. The Fiscal Year 2025 budget provides for the ability to offer expanded evening and weekend hours at the Senior Center. The Capital Improvement Program also contains funding to complete two exterior renovation projects that will commence in 2024 and begin to plan for and construct interior improvements to the historic building in 2025-2027. Strategic Resources: Staffing & People: The macroeconomic headwinds and continued State mandated property tax reform significantly limits the City’s ability to add personnel with the Fiscal 2025 budget. Only two new positions are introduced in the budget, including a previously approved and hired Senior Facilities Design and Construction Manager position in Public Works. This position will support major public facility projects in the Capital Improvement Program, most notably the new transit and equipment buildings that are now fully funded. The second position is the previously mentioned Civilian Data Analyst in the Police Department. Both positions relate directly to the City’s Strategic Plan with the data analyst position being specifically requested by the City Council in the August 2023 preparatory work session for the Fiscal Year 2025 budget. Many other operations are in need of additional resources to support our growing community. The City must keep core staffing and resource needs in sight as those investments will be needed when budgetary resources allow. Facilities, Equipment, and Technology: Funding is provided in several operations to support continued data collection and management for the ongoing buildout of our asset management system. This investment is helping the City build a value-informed data-driven foundation for our organization as outlined in the Strategic Plan. Supplementing this is newly budgeted funds in the City Manager’s Office to complete a comprehensive statistically valid community survey that will help staff and elected officials better understand needs and desires of those we serve. The Capital Improvement Program outlines a very aggressive investment in public facilities that will support current and future generations. New, expanded or renovated facilities that are funded in the plan include the Senior Center, transit building, equipment building, landfill equipment building, wastewater digester complex, City Park pool and more. Many of these projects are supported by the Facility Reserve Fund, which has been building up financial capacity over the last several years. However, no Fiscal Year 2025 transfer is planned for the Facility Reserve Fund, which is now drawing its fund balance back down to support the construction of the equipment building, City Park Pool and the Senor Center. It is hoped that any future surplus funds will be directed to the Facility Reserve Fund. Financial: This budget maintains a steady tax rate and adopts several rate and fee increases to ensure fiscal health and stability. The “Fiscal Year 2025 Budget Overview” section of this

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document further details the City’s tax and fee rates and debt service strategy for Fiscal Year 2025. The strategic plan goal to annually increase the Emergency Fund balance by 5% is not met with the Fiscal Year 2025 budget, but it is hoped that future surpluses may provide such opportunity. The Emergency Fund balance is approximately $5.4 million. Investment in Master Plans and Core Services As previously outlined, this budget provides funding to support continued implementation of various City Master Plans including the Climate Action Plan, Bicycle Master Plan, and Affordable Housing Action Plan. Over $23 million in the five-year Capital Improvement Program is budgeted for parks and recreation projects, many of which implement the Parks & Recreation Gather Here Master Plans. The Fiscal Year 2025 budget includes funding for playground improvements at College Green Park, redevelopment of the Terrell Mill Skate Park, Mercer Park Ball

Financial Goals Continue to dedicate resources towards advancing City Council’s Strategic Plan priorities and

adopted Master Plans. Seek fiscal stability and

maintenance of service levels despite compounding financial pressures due to state property tax reform and escalating costs of operations. Ensure reliability of core services and infrastructure remains high while balancing cost impacts on residents and businesses.

Diamond improvements, and new park amenities at the Shannon Drive park. Funding is also provided in Fiscal Years 2025 and 2026 for the replacement of the City Park Pool facility. Finally, the bulk of this budget is dedicated towards ensuring core service levels are maintained, including responsible funding levels for roadway repairs and equipment replacement. In addition to annual over $2 million in funding for the annual pavement rehabilitation program, several important road rehabilitation and reconstruction projects are planned for 2024-25, including the Gilbert Street Bridge replacement, Dubuque Street reconstruction, Camp Cardinal Road extension, and the rehabilitation of the Iowa Avenue pedestrian bridge across Riverside Drive. Various water, sewer, and landfill projects are also planned in accordance with replacement and maintenance schedules. Inflation, supply chain issues, and labor shortages continue to have significant impacts on operations, as well as project budgets and completion timelines. Additionally, rising insurance premiums continue to have a significant impact on the budget. Liability insurance is projected to increase 21.4% in Fiscal Year 2025 after increasing 11.6% in Fiscal Year 2024. Similarly, Fire and Casualty insurance is projected to increase 35% in Fiscal Year 2025 after increasing 25% in Fiscal Year 2024. These significant market adjustments in the insurance industry have increased costs over $850,000 over Fiscal Years 2024 and 2025. As these essential costs eat up more of the available resources, value-added programs and services are impacted in the form of stagnated or reduced budget allocations. Budget Impacts and Financial Goals This budget was developed within the context of several significant financial impacts: • The continued phase out of the commerical and industrial backfill from the State of Iowa which was previously approximately $1.5 million and is projected to be only $617,000 in Fiscal Year 2025 before being fully zeroed out in Fiscal Year 2027.

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