Adoption of Budget and Certification of City Taxes

Transcription

1 1 Nov-14 Form Department of Management Adoption of Budget and Certification of City Taxes FISCAL YEAR BEGINNING JULY 1, ENDING JUNE 30, 2016 The City of: West Branch County Name: CEDAR & JOHNSON Date Budget Adopted: 3/2/2015 (Date) xx/xx/xx At a meeting of the City Council, held after the public hearing as required by law, as specified above, the proposed budget was adopted as summarized and attached hereto, and tax levies, as itemized below, were 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. (319) Telephone Number Signature County Auditor Date Stamp January 1, 2014 Property Valuations With Gas & Electric Regular 2a 122,963,374 2b DEBT SERVICE 3a 128,233,652 3b Ag Land 4a 503,986 Without Gas & Electric 121,657, ,927,341 Last Official Census 2,322 TAXES LEVIED (A) (B) (C) Code Dollar Request with Property Taxes Sec. Limit Purpose Utility Replacement Levied Rate Regular General levy 5 996, , (384) Non-Voted Other Permissible Levies 12(8) Contract for use of Bridge (10) Opr & Maint publicly owned Transit (11) Amt Nec Rent, Ins. Maint of Civic Center (12) Opr & Maint of City owned Civic Center 9 16,600 16, (13) Planning a Sanitary Disposal Project (14) Aviation Authority (under sec.330a.15) (15) Levee Impr. fund in special charter city (17) Amt Nec Liability, property & self insurance costs 14 77,621 76, (21) Amt Nec Support of a Local Emerg.Mgmt.Comm ,400 8, (384) Voted Other Permissible Levies 12(1) Instrumental/Vocal Music Groups (2) Memorial Building (3) Symphony Orchestra (4) Cultural & Scientific Facilities (5) As Voted County Bridge (6) Missi or Missouri River Bridge Const (9) Aid to a Transit Company (16) Maintain Institution received by gift/devise (18) City Emergency Medical District (20) Support Public Library E Unified Law Enforcement Total General Fund Regular Levies (5 thru 24) 25 1,098,624 1,086, Ag Land 26 1,514 1, Total General Fund Tax Levies ( ) 27 1,100,138 1,088,466 Do Not Add Special Revenue Levies Emergency (if general fund at levy limit) 28 33,200 32, Amt Nec Police & Fire Retirement Amt Nec FICA & IPERS (if general fund at levy limit) , , Rules Amt Nec Other Employee Benefits Total Employee Benefit Levies (29,30,31) , , Sub Total Special Revenue Levies (28+32) , ,785 Valuation 386 As Req With Gas & Elec Without Gas & Elec SSMID 1 (A) (B) SSMID 2 (A) (B) SSMID 3 (A) (B) SSMID 4 (A) (B) SSMID 5 (A) (B) SSMID 6 (A) (B) SSMID 7 (A) (B) Total SSMID Do Not Add Total Special Revenue Levies , , Amt Nec Debt Service Levy 76.10(6) , , Capital Projects (Capital Improv. Reserve) Total Property Taxes ( ) 42 1,559, ,543, 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) was lawfully published, or posted if applicable, and notarized, filed proof was evidenced. 2) Budget hearing notices were 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 )

2 Form FBW Department of Management Fund Balance Worksheet for City of West Branch TIF Total Grand General Special Rev Special Rev Debt Serv Capt Proj Permanent Government Proprietary Total (1) ( A ) ( B ) ( C ) ( D ) ( E ) ( G ) ( H ) ( I ) ( J ) *Annual Report FY 2014 Beginning Fund Balance July 1 (pg 5, line 134) * 1 790, , ,087 32, ,843 1,374,260 1,251,037 2,625,297 Actual Revenues Except Beg Bal (pg 5, line 132) * 2 2,170, ,595 36, , ,536 3,085, ,549 3,843,605 Actual Expenditures Except End Bal (pg 12, line 259) * 3 1,915, ,075 37, , ,349 2,769,906 1,580,900 4,350,806 Ending Fund Balance June 30 (pg 12, line 261) * 4 1,044, , ,611 34, ,030 1,689, ,686 2,118,096 TIF Special (2) General Spec Rev Rev Debt Serv Capt Proj Permanent Tot Govt Proprietary Grand Total ** Re-Estimated FY 2015 Beginning Fund Balance 5 1,044, , ,611 34, ,030 1,689, ,686 2,118,096 Re-Est Revenues 6 1,763, , , ,312 2,000 3,086, ,584 3,962,380 Re-Est Expenditures 7 2,379, ,186 74, , , ,799,737 1,027,216 4,826,953 Ending Fund Balance 8 428, , ,052 43, , , ,054 1,253,523 TIF Special (3) General Spec Rev Rev Debt Serv Capt Proj Permanent Tot Govt Proprietary Grand Total ** Budget FY 2016 Beginning Fund Balance 9 428, , ,052 43, , , ,054 1,253,523 Revenues 10 1,772, , , , ,000 3,004, ,319 3,988,856 Expenditures 11 1,914, , , , ,162,560 1,059,319 4,221,879 Ending Fund Balance , , ,490 44, , , ,054 1,020,500 * The figures in section (1) are taken from FORM F-66(IA-2) STATE OF IOWA FINANCIAL REPORT FOR FISCAL YEAR ENDED JUNE 30, 2014 ** The remaining two sections are filled in by the software once ALL worksheets are completed.

3 Form EMC CITY OF West Branch As provided in Iowa Code Section , 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 Request with Utility Replacement (A) Property Taxes Levied (B) 1 Portion of General Fund Levy Used for Emerg. Mgmt. Comm Support of a Local Emerg.Mgmt.Comm. 8,400 8,310 3 TOTAL FOR FISCAL YEAR ,400 8,310

4 Form 631 A P1 CITY OF West Branch Department of Management EXPENDITURES SCHEDULE PAGE 1 Fiscal Year Ending 2016 Fiscal Years TIF SPECIAL SPECIAL DEBT CAPITAL BUDGET RE-ESTIMATED ACTUAL GOVERNMENT ACTIVITIES GENERAL REVENUES REVENUES SERVICE PROJECTS PERMANENT PROPRIETARY (A) (B) (C) (D) (E) (F) (G) (H) (I) (J) (K) (L) PUBLIC SAFETY Police Department/Crime Prevention 1 316,131 83, , , ,008 Jail Emergency Management Flood Control Fire Department 5 392,637 2, , , ,181 Ambulance Building Inspections Miscellaneous Protective Services Animal Control 9 4,500 4,500 5,000 2,252 Other Public Safety TOTAL (lines 1-10) ,268 86, ,916 1,001, ,441 PUBLIC WORKS Roads, Bridges, & Sidewalks , , , , ,944 Parking - Meter and Off-Street Street Lighting 14 40,000 40,000 40,000 39,614 Traffic Control and Safety Snow Removal Highway Engineering Street Cleaning Airport (if not Enterprise) Garbage (if not Enterprise) 20 68,000 68,000 64,500 57,642 Other Public Works TOTAL (lines 12-21) , , , , ,200 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) CULTURE & RECREATION Library Services ,870 31, , , ,822 Museum, Band and Theater Parks ,400 Recreation , , , ,713 0 Cemetery ,062 22, , , ,638 Community Center, Zoo, & Marina 36 17,312 17,312 17,586 54,039 Other Culture and Recreation 37 96,000 5, ,600 88,707 28,412 TOTAL (lines 31-37) , , , , ,311

5 Form 631 A P2 CITY OF West Branch Department of Management EXPENDITURES SCHEDULE PAGE 2 Fiscal Year Ending 2016 Fiscal Years TIF SPECIAL SPECIAL DEBT CAPITAL BUDGET RE-ESTIMATED ACTUAL GENERAL REVENUES REVENUES SERVICE PROJECTS PERMANENT PROPRIETARY GOVERNMENT ACTIVITIES CONT. (A) (B) (C) (D) (E) (F) (G) (H) (I) (J) (K) (L) COMMUNITY & ECONOMIC DEVELOPMENT Community Beautification Economic Development 40 34,973 34,973 38,480 23,247 Housing and Urban Renewal Planning & Zoning 42 25,000 25,000 25,000 24,794 Other Com & Econ Development ,587 37, TOTAL (lines 39-44) 45 59, , ,067 85,428 GENERAL GOVERNMENT Mayor, Council, & City Manager 46 11, ,048 11,924 7,445 Clerk, Treasurer, & Finance Adm ,376 13, , , ,332 Elections Legal Services & City Attorney 49 81,484 81,484 75,791 40,926 City Hall & General Buildings Tort Liability Other General Government TOTAL (lines 46-52) ,110 13, , , ,703 DEBT SERVICE , , , ,488 Gov Capital Projects ,312 0 TIF Capital Projects TOTAL CAPITAL PROJECTS ,312 0 TOTAL Government Activities Expenditures (lines ) 58 1,835, , , ,879,988 3,377,867 2,585,571 BUSINESS TYPE ACTIVITIES Proprietary: Enterprise & Budgeted ISF Water Utility , , , ,028 Sewer Utility , , ,771 1,042,620 Electric Utility Gas Utility Airport Landfill/Garbage Transit Cable TV, Internet & Telephone Housing Authority Storm Water Utility 68 90,000 90,000 15,000 0 Other Business Type (city hosp., ISF, parking, etc.) Enterprise DEBT SERVICE ,872 Enterprise CAPITAL PROJECTS Enterprise TIF CAPITAL PROJECTS TOTAL Business Type Expenditures (lines 59-73) , , ,518 1,516,520 TOTAL ALL EXPENDITURES (lines 58+74) 74 1,835, , , ,830 3,727,818 4,211,385 4,102,091 Regular Transfers Out 75 79,623 37, , , , ,715 Internal TIF Loan / Repayment Transfers Out , ,562 37,387 0 Total ALL Transfers Out 77 79,623 37, , , , , ,715 Total Expenditures & Fund Transfers Out (lines 75+78) 78 1,914, , , , ,059,319 4,221,879 4,826,953 4,350,806 Ending Fund Balance June , , ,490 44, , ,054 1,020,500 1,253,523 2,118,096 * 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.

6 Form 631 B CITY OF West Branch Department of Management REVENUES DETAIL Fiscal Year Ending 2016 Fiscal Years The last two columns will fill in once the Re-Est forms are completed TIF SPECIAL SPECIAL DEBT CAPITAL BUDGET RE-ESTIMATED ACTUAL GENERAL REVENUES REVENUES SERVICE PROJECTS PERMANENT PROPRIETARY (A) (B) (C) (D) (E) (F) (G) (H) (I) (J) (K) (L) REVENUES & OTHER FINANCING SOURCES Taxes Levied on Property 1 1,088, , , ,543,534 1,563,151 1,559,379 Less: Uncollected Property Taxes - Levy Year Net Current Property Taxes (line 1 minus line 2) 3 1,088, , , ,543,534 1,563,151 1,559,379 Delinquent Property Taxes TIF Revenues 5 150, , ,911 Other City Taxes: Utility Tax Replacement Excise Taxes 6 11,672 2,328 2, ,453 14,664 0 Utility franchise tax (Iowa Code Chapter 364.2) Parimutuel wager tax Gaming wager tax Mobile Home Taxes Hotel/Motel Taxes Other Local Option Taxes , , , ,596 Subtotal - Other City Taxes (lines 6 thru 12) 13 11, ,328 2, , , ,596 Licenses & Permits 14 62,000 62,000 62,000 65,481 Use of Money & Property 15 4,900 4,900 5,900 6,501 Intergovernmental: Federal Grants & Reimbursements 16 6,000 6,000 6,000 2,500 Road Use Taxes , , , ,860 Other State Grants & Reimbursements 18 63,136 12, , ,994 75,000 0 Local Grants & Reimbursements , , , ,999 Subtotal - Intergovernmental (lines 16 thru 19) , , , , , ,359 Charges for Fees & Service: Water Utility , , , ,505 Sewer Utility , , , ,143 Electric Utility Gas Utility Parking Airport Landfill/Garbage 27 45,675 45,675 44,270 44,123 Hospital Transit Cable TV, Internet & Telephone Housing Authority Storm Water Utility 32 45,000 45,000 40,000 0 Other Fees & Charges for Service 33 78,523 78, ,468 53,740 Subtotal - Charges for Service (lines 21 thru 33) , , , , ,511 Special Assessments Miscellaneous 36 45,100 2,000 5,000 52, , ,152 Other Financing Sources: Regular Operating Transfers In 37 34, , , , , ,715 Internal TIF Loan Transfers In , ,562 37,387 0 Subtotal ALL Operating Transfers In , , , , , ,715 Proceeds of Debt (Excluding TIF Internal Borrowing) ,000 Proceeds of Capital Asset Sales Subtotal-Other Financing Sources (lines 38 thru 40) , , , , , ,715 Total Revenues except for beginning fund balance (lines 3, 4, 5, 13, 14, 15, 20, 34, 35, 36, & 41) 43 1,772, , , , , ,319 3,988,856 3,962,380 3,843,605 Beginning Fund Balance July , , ,052 43, , ,054 1,253,523 2,118,096 2,625,297 TOTAL REVENUES & BEGIN BALANCE (lines 42+43) 45 2,201, , , , ,030 1,261,373 5,242,379 6,080,476 6,468,902

7 Form 635.2A CITY OF West Branch Department of Management ADOPTED BUDGET SUMMARY YEAR ENDED JUNE 30, 2016 Fiscal Years TIF SPECIAL SPECIAL DEBT CAPITAL BUDGET RE-ESTIMATED ACTUAL GENERAL REVENUES REVENUES SERVICE PROJECTS PERMANENT PROPRIETARY (A) (B) (C) (D) (E) (F) (G) (H) (I) (J) (K) (L) Revenues & Other Financing Sources Taxes Levied on Property 1 1,088, , , ,543,534 1,563,151 1,559,379 Less: Uncollected Property Taxes-Levy Year Net Current Property Taxes 3 1,088, , , ,543,534 1,563,151 1,559,379 Delinquent Property Taxes TIF Revenues 5 150, , ,911 Other City Taxes 6 11, ,328 2, , , ,596 Licenses & Permits 7 62, ,000 62,000 65,481 Use of Money and Property 8 4, ,900 5,900 6,501 Intergovernmental 9 236, , , , , ,359 Charges for Fees & Service , , , , ,511 Special Assessments Miscellaneous 12 45, ,000 5,000 52, , ,152 Sub-Total Revenues 13 1,572, , , , , ,306 3,494,795 3,346,812 3,194,890 Other Financing Sources: Total Transfers In , , , , , ,715 Proceeds of Debt ,000 Proceeds of Capital Asset Sales Total Revenues and Other Sources 17 1,772, , , , , ,319 3,988,856 3,962,380 3,843,605 Expenditures & Other Financing Uses Public Safety ,268 86, ,916 1,001, ,441 Public Works , , , , ,200 Health and Social Services Culture and Recreation , , , , ,311 Community and Economic Development 22 59, , ,067 85,428 General Government ,110 13, , , ,703 Debt Service , , , ,488 Capital Projects ,312 0 Total Government Activities Expenditures 26 1,835, , , ,879,988 3,377,867 2,585,571 Business Type Proprietray: Enterprise & ISF , , ,518 1,516,520 Total Gov & Bus Type Expenditures 28 1,835, , , ,830 3,727,818 4,211,385 4,102,091 Total Transfers Out 29 79,623 37, , , , , ,715 Total ALL Expenditures/Fund Transfers Out 30 1,914, , , , ,059,319 4,221,879 4,826,953 4,350,806 Excess Revenues & Other Sources Over 31 (Under) Expenditures/Transfers Out ,860-4,213-15,562 1, ,000-75, , , ,201 Beginning Fund Balance July , , ,052 43, , ,054 1,253,523 2,118,096 2,625,297 Ending Fund Balance June , , ,490 44, , ,054 1,020,500 1,253,523 2,118,096

8 Form 703 LONG TERM DEBT SCHEDULE GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS, LOANS, LEASE-PURCHASE PAYMENTS City Name: West Branch 2016 Department of Management Fiscal Year Date Certified Principal Interest Bond Reg/Other Total Obligation Paid from Funds Amount Paid by Project Name Amount of to County Due FY Due FY Fees Due FY Due FY OTHER THAN Current Current Year Issue Auditor Year Property Taxes Debt Service Levy (A) (B) (C) (D) +(E) +(F) =(G) -(H) =(I) (1) D/S BACKFILL REVENUE 0 (2) GO Corporate Purpose and Refunding Bonds, Series ,730, ,000 40, , ,863 16,327 (3) Water Revenue Bonds 943,000 56,238 8,775 65,013 65,013 0 (4) Fobian Lawsuit 197,500 48,069 10,505 58,574 58,574 (5) GO Property Acquisition Note 400, ,494 10, ,489 11, ,835 (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 0 TOTALS 430,801 70, , , ,736

9 Form NOTICE OF PUBLIC HEARING BUDGET ESTIMATE FISCAL YEAR BEGINNING JULY 1, ENDING JUNE 30, 2016 Department of Management City of West Branch, Iowa The City Council will conduct a public hearing on the proposed Budget at on 3/2/2015 at 7:00 p.m. 110 N. Poplar St., West Branch, IA (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 $ The estimated tax levy rate per $1000 valuation on Agricultural land is $ At the public hearing, any resident or taxpayer may present objections to, or arguments in favor of, any part of the proposed budget. (319) phone number Matt Muckler City Clerk/Finance Officer's NAME Budget FY Re-estimated FY Actual FY (a) (b) (c) Revenues & Other Financing Sources Taxes Levied on Property 1 1,543,534 1,563,151 1,559,379 Less: Uncollected Property Taxes-Levy Year Net Current Property Taxes 3 1,543,534 1,563,151 1,559,379 Delinquent Property Taxes TIF Revenues 5 150, ,911 Other City Taxes 6 196, , ,596 Licenses & Permits 7 62,000 62,000 65,481 Use of Money and Property 8 4,900 5,900 6,501 Intergovernmental 9 492, , ,359 Charges for Fees & Service , , ,511 Special Assessments Miscellaneous 12 52, , ,152 Other Financing Sources ,000 Transfers In , , ,715 Total Revenues and Other Sources 15 3,988,856 3,962,380 3,843,605 Expenditures & Other Financing Uses Public Safety ,916 1,001, ,441 Public Works , , ,200 Health and Social Services Culture and Recreation , , ,311 Community and Economic Development 20 59, ,067 85,428 General Government , , ,703 Debt Service , , ,488 Capital Projects ,312 0 Total Government Activities Expenditures 24 2,879,988 3,377,867 2,585,571 Business Type / Enterprises , ,518 1,516,520 Total ALL Expenditures 26 3,727,818 4,211,385 4,102,091 Transfers Out , , ,715 Total ALL Expenditures/Transfers Out 28 4,221,879 4,826,953 4,350,806 Excess Revenues & Other Sources Over (Under) Expenditures/Transfers Out , , ,201 Beginning Fund Balance July ,253,523 2,118,096 2,625,297 Ending Fund Balance June ,020,500 1,253,523 2,118,096