Iowa’s City
Budgeting System
FN 401 MPI
Patrick Callahan
Callahan Municipal Consultants, LLC
July 27, 2015 8:00AM
Timing is everything


When is it all over?
When does it start?


Does your City have a policy and
procedure on budget preparation and
monitoring?
Calendar of events


Example
Let’s do it backwards first


Schedule of Council Meetings
Availability of other people such as council
members, department heads, and board
members
The Time Table





Count back from March 15
Copies available – 20 days prior
to hearing
Public hearing
Start early –less stress
Consult department heads

Iowa League of Cities
Annual Publications
 Budget Training Sessions
 Mentors


Department of Management
Ted Nellesen
(ted.nellesen@iowa.gov)
 Web Site Department of
Management
 DOM Information - website

County Auditor Information

Taxable valuations – calculate
levies
Assessed valuations – G.O.
Debt limit
TIF valuations and projections

(go to www.dom.state.ia.us)


Line 3a
Line 2a
Line 4a
Line 2B
Line 3b
What is your process?
City Administrator/Manager?
 Budget Committee

Citizens
 Council
 Other taxing agencies

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
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County
Community School
Community College
Extension Offices
Area schools
State
Council – FINAL DECISION
Who will put it all together




That be you!
Isn’t that in the small print?
Need a Quarterback
City Council’s Goal Setting
Session
Capital Planning (afternoon session)



Does it tie to the Council’s goals
How far out? 5 years-10 years?
Funding sources
City Council Role





Early Contacts – Set
Parameters
Goal Setting Session
Committee of the Whole
Ranking Process
Final Approval
Citizen Input – Not Easy




Ask before budget is proposed
Invite public to meeting
Presentations to groups
Use the media
Where does the other money
come from?

State Legislature
Authority for Property Taxes
 Revenue Sharing - RUT
 Grants
 Elections – Sales Tax &
Hotel/Motel
 Special Assessments

Where does the money come
from? (Cont)

Federal government
Revenue Sharing
 Grants


Local governments
County
 911 Commissions
 Fire districts
 Others

Where does the money come
from? (Cont)

Our Citizens
Licenses
 Permits
 User Fees

Swim Pool
 Golf course
 Recreation Fees

Franchise Fees
 Fines

User Fees - Utilities




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Water
Sewer
Storm Water
Electric & Gas
Garbage
Cable TV/Internet
Other Sources




Gaming revenues
Refunds
Interest on investments
Rent or sale of property
Go to the source

Budget Excel document
GREAT improvement over the
years
 GREAT resource


Iowa DOM Website
Line Item Budget-Workpapers







Program – department or
service
List of expenditures
Previous fiscal years
Current budget year
Year-to-date numbers
Proposed budget
Adopted budget
Where Does the Money go?


The Nine Programs
State Budget Forms – Iowa
DOM

(Partial List – Most common
services)
Public Safety Services





Police/jail
Fire
Animal control
Emergency management
Flood control
Public Works Services






Streets and bridges
Parking
Street lights
Traffic control
Snow removal
Street cleaning
Health & Social Services



Health regulation inspection
Water and air control
Mosquito control
Cultural & Recreation






Library
Museum, band and theatre
Parks
Recreation
Cemetery
Community center
Community & Economic
Development



Community beautification
Economic development
Planning & Zoning
General Government






Mayor, Council, and City
Manager
Clerk, Treasurer and Finance
Election
Legal services
City hall
Tort liability
Debt Service



Principal payments
Interest payments
Bond registrar fees
Fo rm 703
Department o f M anagement
LONG TERM DEBT SCHEDULE
GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS, LOANS, LEASE-PURCHASE PAYMENTS
Fiscal Year
2016
City Name:
Project Name
(A)
Amount of
Issue
(B)
Date Certified
to County
Auditor
(C)
Principal
Due FY
2016
(D)
Interest
Due FY
2016
+(E)
Bond Reg/Other Total Obligation Paid from Funds
Amount Paid by
Fees Due FY
Due FY
OTHER THAN Current
Current Year
2016
2016
Year Property Taxes Debt Service Levy
+(F)
=(G)
-(H)
=(I)
(1) D/S BACKFILL REVENUE
0
(2)
0
0
(3)
0
0
(4)
0
0
(5)
0
0
(6)
0
0
(7)
0
0
(8)
0
0
(9)
0
0
(10)
0
0
(11)
0
0
(12)
0
0
(13)
0
0
(14)
0
0
(15)
0
0
(16)
0
0
(17)
0
0
(18)
0
0
(19)
0
0
(20)
0
0
(21)
0
0
(22)
0
0
(23)
0
0
(24)
0
0
(25)
0
0
(26)
0
0
(27)
0
0
(28)
0
0
(29)
0
0
(30)
0
TOTALS
0
0
0
0
0
0
0
Capital Projects



Construction/building projects
TIF capital projects (or as
Special Revenue fund type)
Capital Equipment (now allowed
in this area as per GASB 54)
Business
Activities/Enterprises





Water
Sewer/wastewater
Landfill/garbage
Cable TV/Internet
Storm Water
The Types of Funds






General
Special revenue- LOST, RUT,
TIF, employee benefit levies
Debt service
Capital projects
Permanent
Enterprise

Non-budgeted funds (internal service)
Budget Form Tips




Do in correct order
Print & copy – 11”x17” sheet
Complete & balance on paper
Click on “save” often
Fund Balance Worksheet
Fo rm FB W
Department o f M anagement
Fund Balance Worksheet for City of
Ge ne ra l
*Annual Report FY
Spe cia l R e v Spe cia l R e v
0
0
0
0
1
2
3
4
Ge ne ra l
Budget FY
0
0
0
0
0
0
0
0
Spe cia l R e v
Spe c R e v
0
0
0
0
5
6
7
8
Ge ne ra l
**
Gra nd
T ota l
0
0
0
0
D e bt Se rv
0
0
0
0
Ca pt Proj
0
0
0
0
Permanent
0
0
0
0
T ot Govt
0
0
0
0
0
0
0
0
Proprie ta ry Gra nd T ota l
2015
Beginning Fund Balance
Re-Est Revenues
Re-Est Expenditures
Ending Fund Balance
Beginning Fund Balance
Revenues
Expenditures
Ending Fund Balance
T ota l
Pe rma ne nt Gove rnme nt Proprie ta ry
Ca pt Proj
2014
Beginning Fund Balance July 1 (pg 5, line 134) *
Actual Revenues Except Beg Bal (pg 5, line 132) *
Actual Expenditures Except End Bal (pg 12, line 259) *
Ending Fund Balance June 30
(pg 12, line 261) *
** Re-Estimated FY
D e bt Se rv
0
0
0
0
0
0
0
0
Spe cia l R e v
Spe c R e v
0
0
0
0
D e bt Se rv
0
0
0
0
Ca pt Proj
0
0
0
0
Permanent
0
0
0
0
T ot Govt
0
0
0
0
0
0
0
0
Proprie ta ry Gra nd T ota l
2016
9
10
11
12
0
0
0
0
0
0
0
0
0
0
0
0
*
The figures in section (1) are taken from FORM F-66(IA-2)
**
The rem aining tw o sections are filled in by the softw are once ALL w orksheets are com pleted.
0
0
0
0
0
0
0
0
0
0
0
0
STATE OF IOWA FINANCIAL REPORT FOR FISCAL YEAR ENDED JUNE 30,
0
0
0
0
0
0
0
0
2014
IF THE CITY HAS AN ACTIVE TIF, enter the Beginning Fund Balance for the TIF Special Revenue Fund for the ACTUAL YEAR.
AN ACTIVE TIF IS ONE FOR WHICH YOU ARE CERTIFYING DEBT TO THE COUNTY AUDITOR AND RECEIVING ANNUAL TIF REVENUES IF GENERATED.
0
0
0
0
Budget Form 631 E P1
CITY OF
Fo rm 631E P 1
Department o f M anagement
RE-ESTIMATED EXPENDITURES SCHEDULE PAGE 1
RE-ESTIMATED Fiscal Year Ending
2015
Fiscal Years
TIF
GOVERNMENT ACTIVITIES
(A)
(B)
SPECIAL
REVENUE
(D)
GENERAL
(C)
SPECIAL
REVENUES
(E)
DEBT
SERVICE
(F)
CAPITAL
PROJECTS
(G)
PERMANENT PROPRIETARY
(H)
(I)
RE-ESTIMATED
2015
(J)
ACTUAL
2014
(K)
PUBLIC SAFETY
Police Department/Crime Prevention
Jail
Emergency Management
Flood Control
Fire Department
Ambulance
Building Inspections
Miscellaneous Protective Services
Animal Control
Other Public Safety
TOTAL (lines 1 - 10)
1
2
3
4
5
6
7
8
9
10
11
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
PUBLIC WORKS
Roads, Bridges, & Sidewalks
Parking - Meter and Off-Street
Street Lighting
Traffic Control and Safety
Snow Removal
Highway Engineering
Street Cleaning
Airport
(if not Enterprise)
Garbage
(if not Enterprise)
Other Public Works
TOTAL (lines 12 - 21)
12
13
14
15
16
17
18
19
20
21
22
0
0
0
HEALTH & SOCIAL SERVICES
Welfare Assistance
City Hospital
Payments to Private Hospitals
Health Regulation and Inspection
Water, Air, and Mosquito Control
Community Mental Health
Other Health and Social Services
TOTAL (lines 23 - 29)
23
24
25
26
27
28
29
30
0
0
0
CULTURE & RECREATION
Library Services
Museum, Band and Theater
Parks
Recreation
Cemetery
Community Center, Zoo, & Marina
Other Culture and Recreation
TOTAL (lines 31 - 37)
31
32
33
34
35
36
37
38
0
0
0
Budget Form 631 E P2
CITY OF
Form 631 E P2
Department o f M anagement
RE-ESTIMATED EXPENDITURES SCHEDULE PAGE 2
RE-ESTIMATED
GOVERNMENT ACTIVITIES CONT.
(A)
(B)
SPECIAL
REVENUES
(D)
GENERAL
(C)
Fiscal Year Ending
TIF
SPECIAL
REVENUES
(E)
DEBT
SERVICE
(F)
2015
CAPITAL
PROJECTS
(G)
Fiscal Years
PERMANENT
(H)
PROPRIETARY
(I)
RE-ESTIMATED
2015
(J)
ACTUAL
2014
(K)
COMMUNITY & ECONOMIC DEVELOPMENT
Community Beautification
Economic Development
Housing and Urban Renewal
Planning & Zoning
Other Com & Econ Development
TOTAL (lines 39 - 44)
39
40
41
42
43
44
45
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
GENERAL GOVERNMENT
Mayor, Council, & City Manager
Clerk, Treasurer, & Finance Adm.
Elections
Legal Services & City Attorney
City Hall & General Buildings
Tort Liability
Other General Government
TOTAL (lines 46 - 52)
DEBT SERVICE
Gov Capital Projects
TIF Capital Projects
TOTAL CAPITAL PROJECTS
46
47
48
49
50
51
52
53
54
0
0
0
55
56
57
0
0
0
58
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL Governmental Activities Expenditures
(lines 11+22+30+38+44+52+53+54)
0
BUSINESS TYPE ACTIVITIES
Proprietary: Enterprise & Budgeted ISF
Water Utility
Sewer Utility
Electric Utility
Gas Utility
Airport
Landfill/Garbage
Transit
Cable TV, Internet & Telephone
Housing Authority
Storm Water Utility
Other Business Type (city hosp., ISF, parking, etc.)
Enterprise DEBT SERVICE
Enterprise CAPITAL PROJECTS
Enterprise TIF CAPITAL PROJECTS
TOTAL BUSINESS TYPE EXPENDITURES (lines 56 - 68)
TOTAL ALL EXPENDITURES (lines 58+74)
Regular Transfers Out
Internal TIF Loan Transfers Out
Total ALL Transfers Out
Total Expenditures and Other Fin Uses (lines 73+74)
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
Ending Fund Balance June 30
79
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
THE USE OF THE CONTINUING APPROPRIATION IS VOLUNTARY. SUCH EXPENDITURES DO NOT REQUIRE AN AMENDMENT. HOWEVER THE ORIGINAL AMOUNT OF THE CAPITAL PROJECT
MUST HAVE APPEARED ON A PREVIOUS YEAR'S BUDGET TO OBTAIN THE SPENDING AUTHORITY. THE CONTINUING APPROPRIATION CAN NOT BE FOR A YEAR PRIOR TO THE ACTUAL YEAR.
CONTINUING APPROPRIATIONS END WITH THE ACTUAL YEAR. SEE INSTRUCTIONS.
Budget Form 631 A P1
CITY OF
Fo rm 631A P 1
Department o f M anagement
The last two columns will fill in
once the Re-Est forms are
completed
EXPENDITURES SCHEDULE PAGE 1
Fiscal Year Ending 2016
GOVERNMENT ACTIVITIES
(A)
(B)
TIF
SPECIAL
REVENUES
(E)
SPECIAL
REVENUES
(D)
GENERAL
(C)
DEBT
SERVICE
(F)
CAPITAL
PROJECTS
(G)
Fiscal Years
PERMANENT PROPRIETARY
(H)
(I)
BUDGET
2016
(J)
RE-ESTIMATED
2015
(K)
ACTUAL
2014
(L)
PUBLIC SAFETY
Police Department/Crime Prevention
Jail
Emergency Management
Flood Control
Fire Department
Ambulance
Building Inspections
Miscellaneous Protective Services
Animal Control
Other Public Safety
TOTAL (lines 1 - 10)
1
2
3
4
5
6
7
8
9
10
11
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
PUBLIC WORKS
Roads, Bridges, & Sidewalks
Parking - Meter and Off-Street
Street Lighting
Traffic Control and Safety
Snow Removal
Highway Engineering
Street Cleaning
Airport
(if not Enterprise)
Garbage
(if not Enterprise)
Other Public Works
TOTAL (lines 12 - 21)
12
13
14
15
16
17
18
19
20
21
22
0
0
HEALTH & SOCIAL SERVICES
Welfare Assistance
City Hospital
Payments to Private Hospitals
Health Regulation and Inspection
Water, Air, and Mosquito Control
Community Mental Health
Other Health and Social Services
TOTAL (lines 23 - 29)
23
24
25
26
27
28
29
30
0
0
CULTURE & RECREATION
Library Services
Museum, Band and Theater
Parks
Recreation
Cemetery
Community Center, Zoo, & Marina
Other Culture and Recreation
TOTAL (lines 31 - 37)
31
32
33
34
35
36
37
38
0
0
Budget Form 631 A P2
CITY OF
Fo rm 631A P 2
Department o f M anagement
The last two columns will fill in once the
Re-Est forms are completed
EXPENDITURES SCHEDULE PAGE 2
Fiscal Year Ending
2016
GOVERNMENT ACTIVITIES CONT.
(A)
(B)
TIF
SPECIAL
REVENUES
(E)
SPECIAL
REVENUES
(D)
GENERAL
(C)
DEBT
SERVICE
(F)
CAPITAL
PROJECTS
(G)
Fiscal Years
PERMANENT PROPRIETARY
(H)
(I)
BUDGET
2016
(J)
RE-ESTIMATED
2015
(K)
ACTUAL
2014
(L)
COMMUNITY & ECONOMIC DEVELOPMENT
Community Beautification
Economic Development
Housing and Urban Renewal
Planning & Zoning
Other Com & Econ Development
TOTAL (lines 39 - 44)
39
40
41
42
43
44
45
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
GENERAL GOVERNMENT
Mayor, Council, & City Manager
Clerk, Treasurer, & Finance Adm.
Elections
Legal Services & City Attorney
City Hall & General Buildings
Tort Liability
Other General Government
TOTAL (lines 46 - 52)
DEBT SERVICE
Gov Capital Projects
TIF Capital Projects
TOTAL CAPITAL PROJECTS
46
47
48
49
50
51
52
53
54
55
56
57
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL Government Activities Expenditures
(lines 11+22+30+38+45+53+54+57)
58
0
BUSINESS TYPE ACTIVITIES
Proprietary: Enterprise & Budgeted ISF
Water Utility
Sewer Utility
Electric Utility
Gas Utility
Airport
Landfill/Garbage
Transit
Cable TV, Internet & Telephone
Housing Authority
Storm Water Utility
Other Business Type (city hosp., ISF, parking, etc.)
Enterprise DEBT SERVICE
Enterprise CAPITAL PROJECTS
Enterprise TIF CAPITAL PROJECTS
TOTAL Business Type Expenditures (lines 59 - 73)
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
TOTAL ALL EXPENDITURES (lines 58+74)
Regular Transfers Out
Internal TIF Loan / Repayment Transfers Out
Total ALL Transfers Out
Total Expenditures & Fund Transfers Out (lines 75+78)
74
75
76
77
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
78
0
0
0
0
0
0
0
0
0
0
Ending Fund Balance June 30
79
0
0
0
0
0
0
0
0
0
0
0
* A continuing appropriation is the unexpended budgeted amount from a prior year's capital project. The entry is made on the Con Approps page that must accompany the budget forms if used. SEE INSTRUCTIONS FOR USE.
Municipal Expenditures





Personal services – salary &
benefits & related expenses
Services & commodities
Capital outlay
Debt payment & interest
Transfers
The Budget Numbering
System (City Clerk’s
Handbook)


Revenues –fund, function, type
& source
Expenditures – fund, function &
object
Sources of Information

Estimating Expenditures
City department heads
 City staff & finance officer
 Previous fiscal year data
 City audit reports
 Iowa League of Cities –budget
report
 Utility Providers

More Sources of Information

Estimating Expenditures (con’t)
Insurance agents
 Vendors and suppliers
 Consumer price index

More Sources of Information

Estimating Expenditures (con’t)
Existing contracts
 Union agreements
 Maintenance contracts
 Lease agreements
 28E agreements

Sources of Information

Estimating Revenues
County Auditor –taxes & TIF
 Iowa League of Cities – budget
report
 City department heads
 City finance officer/treasurer
 Previous fiscal year

Budget Form 631 D
CITY OF
Form 631.D
Department of Management
RE-ESTIMATED REVENUES DETAIL
RE-ESTIMATED Fiscal Year Ending
2015
Fiscal Years
TIF
(A)
(B)
SPECIAL
SPECIAL
DEBT
CAPITAL
GENERAL
REVENUES
REVENUES
SERVICE
PROJECTS
PERMANENT
(C)
(D)
(E)
(F)
(G)
(H)
RE-ESTIMATED
ACTUAL
PROPRIETARY
2015
2014
(I)
(J)
(K)
REVENUES & OTHER FINANCING SOURCES
Taxes Levied on Property
1
0
0
0
0
0
0
0
Less: Uncollected Property Taxes - Levy Year
2
Net Current Property Taxes (line 1 minus line 2)
3
Delinquent Property Taxes
4
0
0
TIF Revenues
5
0
0
Utility Tax Replacement Excise Taxes
6
0
0
Utility francise tax
0
0
0
0
Other City Taxes:
7
0
0
Parimutuel wager tax
8
0
0
Gaming wager tax
9
0
0
Mobile Home Taxes
10
0
0
Hotel/Motel Taxes
11
0
0
Other Local Option Taxes
12
0
0
0
0
(Iowa Code Chapter 364.2)
Subtotal - Other City Taxes (lines 6 thru 12)
13
0
0
0
0
Licenses & Permits
14
0
0
Use of Money & Property
15
0
0
Intergovernmental:
Federal Grants & Reimbursements
16
0
0
Road Use Taxes
17
0
0
Other State Grants & Reimbursements
18
0
0
Local Grants & Reimbursements
19
0
0
0
0
Subtotal - Intergovernmental (lines 16 thru 19)
20
0
0
0
0
0
0
Charges for Fees & Service:
Water Utility
21
0
0
Sewer Utility
22
0
0
Electric Utility
23
0
0
Gas Utility
24
0
0
Parking
25
0
0
Airport
26
0
0
Landfill/Garbage
27
0
0
Hospital
28
0
0
Transit
29
0
0
Cable TV, Internet & Telephone
30
0
0
Housing Authority
31
0
0
Storm Water Utility
32
0
0
Other Fees & Charges for Service
33
0
0
0
0
Subtotal - Charges for Service (lines 21 thru 33)
34
0
0
0
0
0
0
Special Assessments
35
0
0
Miscellaneous
36
0
0
37
0
0
0
0
0
0
Other Financing Sources:
Regular Operating Transfers In
Internal TIF Loan Transfers In
38
Subtotal ALL Operating Transfers In
39
Proceeds of Debt
40
0
0
41
0
0
(Excluding TIF Internal Borrowing)
Proceeds of Capital Asset Sales
Subtotal-Other Financing Sources
(lines 36 thru 38)
0
0
0
0
0
0
0
42
0
0
0
0
0
0
0
0
0
43
0
0
0
0
0
0
0
0
0
44
0
0
0
0
0
0
0
0
0
45
0
0
0
0
0
0
0
0
0
Total Revenues except for beginning fund balance
(lines 3, 4, 5, 12, 13, 14, 19, 33, 34, 35, & 39)
Beginning Fund Balance July 1
TOTAL REVENUES & BEGIN BALANCE
(lines 41+42)
Budget Form 631 B
CITY OF
Fo rm 631B
Department o f M anagement
The last two columns will fill in
once the Re-Est forms are
completed
REVENUES DETAIL
Fiscal Year Ending
(A)
(B)
TIF
SPECIAL
REVENUES
(E)
SPECIAL
REVENUES
(D)
GENERAL
(C)
DEBT
SERVICE
(F)
2016
CAPITAL
PROJECTS
(G)
Fiscal Years
PERMANENT
(H)
PROPRIETARY
(I)
BUDGET
2016
(J)
RE-ESTIMATED
2015
(K)
ACTUAL
2014
(L)
REVENUES & OTHER FINANCING SOURCES
Taxes Levied on Property
1
Less: Uncollected Property Taxes - Levy Year
2
Net Current Property Taxes (line 1 minus line 2)
3
Delinquent Property Taxes
4
TIF Revenues
5
Other City Taxes:
Utility Tax Replacement Excise Taxes
6
Utility franchise tax
(Iowa Code Chapter 364.2) 7
Parimutuel wager tax
8
Gaming wager tax
9
Mobile Home Taxes
10
Hotel/Motel Taxes
11
Other Local Option Taxes
12
Subtotal - Other City Taxes (lines 6 thru 12)
13
Licenses & Permits
14
Use of Money & Property
15
Intergovernmental:
Federal Grants & Reimbursements
16
Road Use Taxes
17
Other State Grants & Reimbursements
18
Local Grants & Reimbursements
19
Subtotal - Intergovernmental (lines 16 thru 19)
20
Charges for Fees & Service:
Water Utility
21
Sewer Utility
22
Electric Utility
23
Gas Utility
24
Parking
25
Airport
26
Landfill/Garbage
27
Hospital
28
Transit
29
Cable TV, Internet & Telephone
30
Housing Authority
31
Storm Water Utility
32
Other Fees & Charges for Service
33
Subtotal - Charges for Service (lines 21 thru 33)
34
Special Assessments
35
Miscellaneous
36
Other Financing Sources:
Regular Operating Transfers In
37
Internal TIF Loan Transfers In
38
Subtotal ALL Operating Transfers In
39
Proceeds of Debt (Excluding TIF Internal Borrowing) 40
Proceeds of Capital Asset Sales
41
Subtotal-Other Financing Sources ( line s 3 8 t hru 4 0 ) 42
Total Revenues except for beginning fund balance
(lines 3, 4, 5, 13, 14, 15, 20, 34, 35, 36, & 41)
43
Beginning Fund Balance July 1
44
TOTAL REVENUES & BEGIN BALANCE (lines 42+43)
45
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Property Tax Systems



County Assessor – Valuations
State Rollback
Taxable Valuations
CHECK CITY VALUATIONS
Taxable Valuations By Class By Levy Authority
Commercial & Industrial Replacement Claim Estimation
This sheet has been designed to allow each city to estimate the amount of property tax reimbursement that will be received from the State for each fund.
The City of
(A)
Commercial - Non-TIF
1
2
(B)
Commerical - TIF
(C)
Industrial - Non-TIF
(D)
Industrial - TIF
Taxable
Assessed
REPLACEMENT $
3
General Fund
4
Special Fund
5
Debt Fund
6 Capital Reserve Fund
$0
$0
$0
$0
FILLS TO:
REVENUES, LINE
REVENUES, LINE
REVENUES, LINE
REVENUES, LINE
18,
18,
18,
18,
COL (C)
COL (D)
COL (F)
COL (G)
* Please input the amount of revenue being received from State of Iowa sources in the form of grants or reimbursements below.
Separate the revenues by fund receiving the money. The information below will flow to REVENUES line 18.
(A)
General
Other State Grants & Reim bursem ents
(B)
Special Revenue
(C)
TIF Sp. Revenue
(D)
Debt Service
(E)
Capital Projects
(F)
Proprietary
18
Amount of Backfill to Remove from Request
General Fund
Special Fund
Debt Service
Cap Res Fund
0
0
0
0
Calc Backfill Offset
Enter the totals from the lines of COLUMN A
on the CERT tab before changing requests.
GENERAL FUND
Line 27
SPECIAL FUND
DEBT SERVICE
Line 33
$0
$0
Line 40
$0
$0
Line 41
$0
$0
CAPITAL RESERVE
$0
$0
$0
Property Tax Systems




County Auditor – Role
Tax Levies – City, School, and
County
Value x Levy = Tax Dollars
Levy – Per $1,000 of Value
Property Tax Levies

Regular – general fund levy:
$8.10 limit

Non-voted permissible levies
Liability, property & self insurance
 Local Emergency Management

Emergency Management
Commission
Form EMC
CITY OF
As provided in Iowa Code Section 384.12, subsection 22, a city may levy the amount necessary in
support of a local Emergency Management Commission. In addition to this individual levy,
Emergency Management Commission support may also be included as part of the General Fund Levy.
Iowa Code Section 29C.17, subsection 5 states that any support from cities or counties must be
separately reported on tax statements issued by the county treasurer.
Input the amount of General Fund Levy request to be
used for support of an Emergency Management
Commission. The total below will reflect the total
amount of Emergency Management Commission
support provided by the City.
Request with
Property Taxes
Utility Replacement
Levied
(A)
(B)
1
Portion of General Fund Levy Used for Emerg. Mgmt.
Comm.
0
0
2
Support of a Local Emerg.Mgmt.Comm.
0
0
3
TOTAL FOR FISCAL YEAR 2014
0
0
Property Tax Levies

Voted permissible levies
Public library support
 Bands, vocal
 CIP Levy

Property Tax Levies (con’t)


Ag Levy – $3.00375 Limit
Special revenue levies
Emergency – (if at $8.10)
 Police & fire retirement (411)
 FICA & IPERS
 Employee benefits (as defined by
Administrative Rules)

Property Tax Levies (con’t)



SSMID
Debt service levy
Capital project levy (voter
approved)
Budget Form 635.1
Save your file before clicking
on Submit >
Nov-14
If you are connected to the INTERNET, verify your
Property Valuations by lefting click the appropriate link
at right. You may also subit
SUBMIT THE CITY
BUDGET
CHECK CITY VALUATIONS
Taxable Valuations by levy
authority
Fo rm 635.1
Department o f M anagement
Import Data
Adoption of Budget and Certification of City Taxes
type only the city name below do not type City of or Iowa, Ia, etc.
The City of:
County Name:
Date Budget Adopted:
(Date) xx/xx/xx
TYPE THE CITY NAME ONLY ON THE LINE ABOVE
At a meeting of the City Council, held after the public hearing as required by law , as specified above, the proposed budget w as adopted as summarized and attached hereto, and tax levies, as itemized
below , w ere approved for all taxable property of this City. There is attached a Long Term Debt Schedule Form 703 for the debt service needs, if any.
Telephone Number
Signature
January 1, 2014 Property Valuations
County Auditor Date Stamp
With Gas & Electric
Last Official Census
Without Gas & Electric
Regular
2a
2b
DEBT SERVICE
3a
3b
Ag Land
4a
TAXES LEVIED
Code
Dollar
Sec.
Limit
Purpose
Regular General levy
384.1
8.10000
(384)
Non-Voted Other Permissible Levies
0.67500
Contract for use of Bridge
0.95000
Opr & Maint publicly owned Transit
Amt Nec
Rent, Ins. Maint of Civic Center
0.13500
Opr & Maint of City owned Civic Center
0.06750
Planning a Sanitary Disposal Project
0.27000
Aviation Authority (under sec.330A.15)
0.06750
Levee Impr. fund in special charter city
Amt Nec
Liability, property & self insurance costs
Amt Nec
Support of a Local Emerg.Mgmt.Comm.
Voted Other Permissible Levies
0.13500
Instrumental/Vocal Music Groups
0.81000
Memorial Building
0.13500
Symphony Orchestra
0.27000
Cultural & Scientific Facilities
As Voted
County Bridge
1.35000
Missi or Missouri River Bridge Const.
0.03375
Aid to a Transit Company
0.20500
Maintain Institution received by gift/devise
1.00000
City Emergency Medical District
0.27000
Support Public Library
1.50000
Unified Law Enforcement
12(8)
12(10)
12(11)
12(12)
12(13)
12(14)
12(15)
12(17)
12(21)
(384)
12(1)
12(2)
12(3)
12(4)
12(5)
12(6)
12(9)
12(16)
12(18)
12(20)
28E.22
5
6
7
8
9
10
11
13
14
462
15
16
17
18
19
20
21
22
463
23
24
(A)
(B)
Request with
Property Taxes
Utility Replacement
Levied
0
(C)
Rate
0
43
0
0
0
0
0
0
0
0
0
0
44
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
45
46
47
48
49
51
52
465
53
54
55
56
57
58
59
60
466
61
62
0
0
0
0
0
0
0
0
0
0
0
Budget Form 635.1 (bottom)
384.1
384.8
384.6
Rules
Total General Fund Regular Levies (5 thru 24)
Ag Land
Total General Fund Tax Levies
(25 + 26)
Special Revenue Levies
0.27000
Emergency (if general fund at levy limit)
Amt Nec
Police & Fire Retirement
Amt Nec
FICA & IPERS (if general fund at levy limit)
Amt Nec
Other Employee Benefits
3.00375
Total Employee Benefit Levies
(29,30,31)
Sub Total Special Revenue Levies (28+32)
Valuation
386
With Gas & Elec
As Req
384.7
0
32
0
0
0
0
0
0
33
0
0
38
0
0
0
0
0
0
0
0
0
39
0
0
26
27
28
29
30
31
0
63
Do Not Add
0
64
0
0
0
65
0
66
0
0
0
0
0
0
0
Without Gas & Elec
SSMID 1
(A)
(B)
34
SSMID 2
(A)
(B)
35
SSMID 3
(A)
(B)
36
SSMID 4
(A)
(B)
37
SSMID 5
(A)
(B)
555
SSMID 6
SSMID 7
(A)
(B)
556
(A)
(B)
1177
Total SSMID
384.4
0
0
0
0
25
Total Special Revenue Levies
Amt Nec
Debt Service Levy
76.10(6)
0.67500
Capital Projects (Capital Improv. Reserve)
40
41
40
41
0
0
0
67
68
69
565
566
Do Not Add
70
71
0
0
Total Property Taxes
(27+39+40+41)
42
0 42
0
72
0
COUNTY AUDITOR - I certify the budget is in compliance with ALL the following:
Budgets that DO NOT meet ALL the criteria below are not statutorily compliant & must be returned to the city for correction.
1)
The prescribed Notice of Public Hearing Budget Estimate (Form 631.1) w as law fully published, or posted if applicable, and notarized, filed proof w as evidenced.
2)
Budget hearing notices w ere published or posted not less than 10 days, nor more than 20 days, prior to the budget hearing.
3)
Adopted property taxes do not exceed published or posted amounts.
4)
Adopted expenditures do not exceed published or posted amounts in each of the nine program areas, or in total.
5)
The budget file uploaded to the SUBMIT Area matched the paper copy certified by the city to this office.
( County Auditor )
Commercial Property Taxes




New State Rollback
State Backfill Plan
New Budget Form
Long Term Impact
Fund Balance Worksheet
Form FBW
Department of Management
Fund Balance Worksheet for City of
Special Rev
Debt Serv
Capt Proj
Permanent
Total
Government
Proprietary
Grand
Total
(C)
(D)
(E)
(G)
(H)
(I)
(J)
TIF
General
(1)
*Annual Report FY
Beginning Fund Balance July 1
(pg 5, line 134) *
1
2
Actual Expenditures Except End Bal (pg 12, line 259) *
3
Ending Fund Balance June 30
4
(pg 12, line 261) *
0
0
0
0
Spec Rev
0
0
0
0
Special
TIF
Rev
0
0
0
0
Debt Serv
0
0
0
0
Capt Proj
0
0
0
0
Permanent
0
0
0
0
Tot Govt
0
0
0
0
Proprietary
0
0
0
0
Grand Total
2015
Beginning Fund Balance
5
Re-Est Revenues
6
Re-Est Expenditures
7
Ending Fund Balance
8
0
0
0
0
General
(3)
Budget FY
0
0
0
0
General
(2)
**
(B)
2014
Actual Revenues Except Beg Bal (pg 5, line 132) *
** Re-Estimated FY
Special Rev
(A)
0
0
0
0
Spec Rev
0
0
0
0
Special
TIF
Rev
0
0
0
0
Debt Serv
0
0
0
0
Capt Proj
0
0
0
0
Permanent
0
0
0
0
Tot Govt
0
0
0
0
Proprietary
0
0
0
0
Grand Total
2016
Beginning Fund Balance
9
Revenues
10
Expenditures
11
Ending Fund Balance
12
0
0
0
0
0
0
0
0
*
The figures in section (1) are taken from FORM F-66(IA-2)
**
The remaining two sections are filled in by the software once ALL worksheets are completed.
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
STATE OF IOWA FINANCIAL REPORT FOR FISCAL YEAR ENDED JUNE 30,
0
0
0
0
0
0
0
0
2014
IF THE CITY HAS AN ACTIVE TIF, enter the Beginning Fund Balance for the TIF Special Revenue Fund for the ACTUAL YEAR.
AN ACTIVE TIF IS ONE FOR WHICH YOU ARE CERTIFYING DEBT TO THE COUNTY AUDITOR AND RECEIVING ANNUAL TIF REVENUES IF GENERATED.
0
0
0
0
Fund Balance Reminders



Council Resolution
Check audit reports
Annual financial report
Budget Form FBW
Form FBW
Department of Management
Fund Balance Worksheet for City of
Total
TIF
General
(1)
Special Rev
(A)
*Annual Report FY
(B)
Grand
Special Rev
Debt Serv
Capt Proj
Permanent
Government
Proprietary
Total
(C)
(D)
(E)
(G)
(H)
(I)
(J)
2014
(pg 5, line 134) *
1
0
0
0
0
0
0
0
0
0
Actual Revenues Except Beg Bal (pg 5, line 132) *
2
0
0
0
0
0
0
0
0
0
Actual Expenditures Except End Bal (pg 12, line 259) *
3
0
0
0
0
0
0
0
0
0
Ending Fund Balance June 30
4
0
0
0
0
0
0
0
0
0
Beginning Fund Balance July 1
(pg 12, line 261) *
General
(2)
** Re-Estimated FY
Spec Rev
TIF
Special Rev
Debt Serv
Capt Proj
Permanent
Tot Govt
Proprietary
Grand Total
2015
Beginning Fund Balance
5
0
0
0
0
0
0
0
0
0
Re-Est Revenues
6
0
0
0
0
0
0
0
0
0
Re-Est Expenditures
7
0
0
0
0
0
0
0
0
0
Ending Fund Balance
8
0
0
0
0
0
0
0
0
0
General
(3)
**
Budget FY
Spec Rev
TIF
Special Rev
Debt Serv
Capt Proj
Permanent
Tot Govt
Proprietary
Grand Total
2016
Beginning Fund Balance
9
0
0
0
0
0
0
0
0
0
Revenues
10
0
0
0
0
0
0
0
0
0
Expenditures
11
0
0
0
0
0
0
0
0
0
Ending Fund Balance
12
0
0
0
0
0
0
0
0
0
*
The figures in section (1) are taken from FORM F-66(IA-2)
**
The remaining two sections are filled in by the software once ALL worksheets are completed.
STATE OF IOWA FINANCIAL REPORT FOR FISCAL YEAR ENDED JUNE 30,
IF THE CITY HAS AN ACTIVE TIF, enter the Beginning Fund Balance for the TIF Special Revenue Fund for the ACTUAL YEAR.
AN ACTIVE TIF IS ONE FOR WHICH YOU ARE CERTIFYING DEBT TO THE COUNTY AUDITOR AND RECEIVING ANNUAL TIF REVENUES IF GENERATED.
2014
The “Fine Art” of Balancing
the Budget




Reduce expenditures
Increase revenues
Spend down cash resources
City staff recommendations
The “Fine Art” of Balancing
the Budget



City Council – ranking
City Council – final decision
The appeal process - $8.10

Watch calendar requirements for appeal
The Public Hearing Process




Budget forms completed
Prepare notice of public hearing
& budget estimate
Publication 10/20 day rule
Copies available – 20 days prior
to the hearing
Budget Form 631.1
Form 631.1
Department of Management
NOTICE OF PUBLIC HEARING
BUDGET ESTIMATE
THE CITY NAME IS ENTERED ON THE CERT PAGE
City of
, Iowa
The City Council will conduct a public hearing on the proposed Budget at
on
at
(Date) xx/xx/xx
(hour)
The Budget Estimate Summary of proposed receipts and expenditures is shown below.
Copies of the the detailed proposed Budget may be obtained or viewed at the offices of the Mayor,
City Clerk, and at the Library.
The estimated Total tax levy rate per $1000 valuation on regular property . . . . . . . . . . $
0
The estimated tax levy rate per $1000 valuation on Agricultural land is
0
.. .........$
At the public hearing, any resident or taxpayer may present objections to, or arguments in favor of, any part
of the proposed budget.
<====
phone number
City Clerk/Finance Officer's NAME
TYPE THE NAME ABOVE. A SIGNATURE IS NOT NECESSARY.
Budget FY
Re-estimated FY
Actual FY
2016
2015
2014
(a)
(b)
(c)
Revenues & Other Financing Sources
Taxes Levied on Property
1
0
0
0
Less: Uncollected Property Taxes-Levy Year
2
0
0
0
3
4
5
6
7
8
9
10
11
12
13
14
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
16
17
18
19
0
0
0
0
0
0
0
0
0
0
0
0
20
21
22
23
0
0
0
0
0
0
0
0
0
0
0
0
24
25
0
0
0
0
0
0
26
27
0
0
0
0
0
0
28
0
0
0
29
30
0
0
0
0
0
0
31
0
0
0
Net Current Property Taxes
Delinquent Property Taxes
TIF Revenues
Other City Taxes
Licenses & Permits
Use of Money and Property
Intergovernmental
Charges for Fees & Service
Special Assessments
Miscellaneous
Other Financing Sources
Transfers In
Total Revenues and Other Sources
15
Expenditures & Other Financing Uses
Public Safety
Public Works
Health and Social Services
Culture and Recreation
Community and Economic Development
General Government
Debt Service
Capital Projects
Total Government Activities Expenditures
Business Type / Enterprises
Total ALL Expenditures
Transfers Out
Total ALL Expenditures/Transfers Out
Excess Revenues & Other Sources Over
(Under) Expenditures/Transfers Out
Beginning Fund Balance July 1
Ending Fund Balance June 30
Go to the handouts

Two different handouts
1) A completed budget
 2) Line item budget workpapers

Are we done yet? - No


Budget Message
Now we need to make it
understandable.
Are we done yet? - No

Graphs
Summary of various items
 Newsletters
 Public meetings


New Iowa DOT Website
What kinds of graphs?

Category Graphs
Personnel
 Supplies
 Capital
 Debt


Historical

What does this year look like
compared to prior year(s)
Newsletters



Introductory letter with major
items
What projects will be included in
the next year(s)
Any major changes in
personnel, programs or
facilities?
Budget Form 635 2A
Form 635.2A
CITY OF
Department of Management
ADOPTED BUDGET SUMMARY
YEAR ENDED JUNE 30,2016
(A)
(B)
GENERAL
(C)
SPECIAL
TIF
SPECIAL
DEBT
CAPITAL
REVENUES
(D)
REVENUES
(E)
SERVICE
(F)
PROJECTS
(G)
Fiscal Years
PERMANENT
(H)
PROPRIETARY
(I)
BUDGET
RE-ESTIMATED
ACTUAL
2016
(J)
2015
(K)
2014
(L)
Revenues & Other Financing Sources
Taxes Levied on Property
Less: Uncollected Property Taxes-Levy Year
Net Current Property Taxes
Delinquent Property Taxes
TIF Revenues
Other City Taxes
Licenses & Permits
Use of Money and Property
Intergovernmental
Charges for Fees & Service
Special Assessments
Miscellaneous
Sub-Total Revenues
1
2
3
4
5
6
7
8
9
10
11
12
13
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
14
15
16
17
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
33
34
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Other Financing Sources:
Total Transfers In
Proceeds of Debt
Proceeds of Capital Asset Sales
Total Revenues and Other Sources
0
0
Expenditures & Other Financing Uses
Public Safety
Public Works
Health and Social Services
Culture and Recreation
Community and Economic Development
General Government
Debt Service
Capital Projects
Total Government Activities Expenditures
Business Type Proprietray: Enterprise & ISF
Total Gov & Bus Type Expenditures
Total Transfers Out
Total ALL Expenditures/Fund Transfers Out
Excess Revenues & Other Sources Over
(Under) Expenditures/Transfers Out
Beginning Fund Balance July 1
Ending Fund Balance June 30
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Finishing up




Certification Resolution
E-filing to DOM
Submission to GFOA?
Take a vacation you deserve it
Finishing up

Then monitor it all year long

Monthly reports to the Council
Actual to budgeted
 Cycles for expenditures and
revenues


The Budget Protest
Budget is the backbone of City
Finance




It is the plan
It is the guide
It is the control
And then there are amendments
Budget Amendments
PRIOR TO EXPENDITURE

Changes
Weather
 Priorities
 Personalities



But it is the law!
Due May 31
Need For Amendments




Expenditures due to grants
Expenses – natural disasters
Sudden increase – fuel,
supplies, utilities
Unforeseen expenses - lawsuit
Budget Amendment Process –
Same Steps





Do the calculations &
projections
Error on “high side”
Public Notice
Public Hearing
Council Resolution
Resources & Training



Iowa League of Cities- budget
report
Iowa League of Cities – budget
workshop
Iowa Handbook for City Clerks &
Finance Officers –Chapters 7,
11 & 14
Resources & Training (con’t)



Iowa Policy Leaders HandbookChapter 6
Iowa Department of
Management Web site
City clerk’s – nearby
communities and regional
clerk’s meetings
Questions?
Patrick Callahan
563-599-3708