REQUIRED SUPPLEMENTARY INFORMATION
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3 BUDGETARY COMPARISON SCHEDULE BUDGETARY BASIS -- ALL GOVERNMENTAL FUNDS AND ENTERPRISE FUNDS For the Fiscal Year Ended June 30, 2015 GOVERNMENTAL ENTERPRISE FUND TYPES FUND TYPES BASIS ACTUAL BASIS ACTUAL BUDGETED AMOUNTS FINAL TO AMOUNTS AMOUNTS NET ORIGINAL FINAL ACTUAL Revenue: Taxes $ 145,195,212 $ 145,195,212 $ 146,106,586 $ 145,920,077 $ (724,865) Franchise fees 18,780,277 18,780,277 18,689,000 19,300,000 (519,723) Licenses and permits 4,319,383 4,319,383 3,675,850 3,807, ,533 Fines and forfeitures 6,173,117 6,173,117 5,886,400 5,634, ,817 Charges for sales and services 19,450,317 82,613, ,063, ,600,312 98,817,857 3,245,849 Use of money and property 2,893, ,751 2,995,135 3,334,742 3,354,105 (358,970) Miscellaneous 17,764, ,222 18,149,887 21,197,632 22,124,241 (3,974,354) Intergovernmental 71,359,573 18,147,425 89,506,998 69,009,492 83,853,736 5,653,262 Total revenue 285,935, ,247, ,183, ,500, ,812,166 4,371,549 Expenditure: Current: Public safety 100,755, ,755, ,343, ,094, ,842 Public works 29,187, ,187,711 30,350,565 31,081,314 1,893,603 Health and social services 14,824, ,824,090 15,333,940 15,473, ,188 Culture and recreation 20,981, ,981,303 20,795,364 21,301, ,618 Community and economic development 19,170, ,170,371 17,544,494 18,871,849 (298,522) General government 20,782, ,782,959 21,272,065 20,730,186 (52,773) Business-type ,525,967 78,525,967 91,559,144 84,688,664 6,162,697 Capital outlay 50,937,132 8,983,507 59,920,639 88,093,337 86,887,136 26,966,497 Debt service 78,749,111 11,583,218 90,332,329 53,324, ,666,229 11,333,900 Total expenditure 335,388,111 99,092, ,480, ,617, ,794,853 47,314,050 Excess (deficiency) of revenue over expenditure (49,452,183) 2,155,095 (47,297,088) (51,117,059) (98,982,687) 51,685,599 Other financing sources (uses): Transfers in 78,886,254 3,954,173 82,840,427 60,964,857 99,408,155 (16,567,728) Other financing sources 63,428, ,079 63,711,611 42,632,800 82,383,207 (18,671,596) Transfers out (82,042,487) (797,940) (82,840,427) (60,964,857) (99,408,155) 16,567,728 Total other financing sources (uses) 60,272,299 3,439,312 63,711,611 42,632,800 82,383,207 (18,671,596) Net change in fund balances 10,820,116 5,594,407 16,414,523 $ (8,484,259) $ (16,599,480) $ 33,014,003 Fund balances, beginning of year 126,622,470 (8,360,420) 118,262,050 Fund balances, end of year $ 137,442,586 $ (2,766,013) $ 134,676,573 The notes to the required supplementary are an integral part of this statement. 109
4 BUDGETARY COMPARISON SCHEDULE -- BUDGET TO GAAP RECONCILIATION For the Fiscal Year Ended June 30, 2015 GOVERNMENTAL FUND TYPES BUDGET MODIFIED ACCRUAL MODIFIED ACCRUAL BASIS ADJUSTMENTS ACCRUAL BASIS Revenues $ 285,935,928 $ 2,644,177 $ 288,580,105 Expenditures 335,388,111 3,355, ,743,128 Net (49,452,183) (710,840) (50,163,023) Other financing sources (uses) 60,272, ,272,299 Beginning fund balances 126,622,470 (52,095,007) 74,527,463 Ending fund balances $ 137,442,586 $ (52,805,847) $ 84,636,739 ENTERPRISE FUND TYPES BUDGET MODIFIED ACCRUAL ACCRUAL BASIS ADJUSTMENTS ACCRUAL BASIS Revenues $ 101,247,787 $ 559,238 $ 100,188,279 Expenses 99,092,692 5,383,284 91,175,281 Net 2,155,095 6,857,903 9,012,998 Other financing sources (uses) 3,439, ,810 3,649,122 Beginning fund balances, restated (8,360,420) 303,120, ,759,661 Ending fund balances $ (2,766,013) $ 310,187,794 $ 307,421,781 See notes to required supplementary information. 110
5 NOTES TO -- BUDGETARY REPORTING June 30, 2015 In accordance with the Code of Iowa, the City Council annually adopts a budget on a modified accrual basis following required public notice and hearing by function which includes all funds except fiduciary funds and internal service funds. The annual budget may be amended during the year utilizing similar statutorily prescribed procedures. Formal and legal budgetary control is based upon ten major classes of disbursements known as functions, not by fund or fund type. These ten functions are: public safety, public works, health and social services, culture and recreation, community and economic development, general government, debt service, capital projects, business-type and non-program. The legal level of control is at the aggregated function level, not at the fund or fund type level. During the year, budget amendments increased budgeted disbursements, including tranfers out by $81,621,078 These budget amendments are reflected in the final budgeted amounts. During the year ended June 30, 2015, disbursements exceeded the amounts budgeted in the community and economic development function and the general government function. 111
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7 OTHER POSTEMPLOYMENT BENEFIT PLAN For the Fiscal Year Ended June 30, 2015 SCHEDULE OF FUNDING PROGRESS Fiscal Year Ended Actuarial Valuation Date Actuarial Value of Net Assets (a) Actuarial Accrued Liability (AAL) (b) Unfunded (Over-funded) AAL (UAAL) (b-a) Funded Ratio (a/b) Covered Payroll (c) UAAL as a Percentage of Covered Payroll ((b-a)/c) /1/2013 $ --- $ 16,451,197 $ 16,451,197 $ --- $ 99,836, % /1/2013 $ --- $ 16,451,197 $ 16,451,197 $ --- $ 97,555, % /1/2011 $ --- $ 15,910,966 * $ 15,910,966 $ --- $ 94,988, % The information presented in the required supplementary schedule was determined as part of the actuarial valuation as of July 1, Additional information follows: 1. The cost method used to determine the ARC is the Projected Unit Credit Actuarial Cost method. 2. There are no plan assets. 3. Economic assumptions are as follows: health care cost trend rates of percent. 4. The amortization method is open, level dollar. 113
8 SCHEDULE OF THE CITY'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY IOWA PUBLIC EMPLOYEES' RETIREMENT SYSTEM June 30, 2014 City's proportion of the net pension liability % City's proportionate share of the net pension liability $ 39,219,101 City's covered-employee payroll $ 64,753,315 City's proportionate share of the net pension liability as a percentage of its covered-employee payroll 60.57% Plan fiduciary net position as a percentage of the total net pension liability 87.61% See note to required supplementary information Note: GASB Statement No. 68 requires ten years of information to be presented in this table. However, until a full 10-year trend is compiled, the City will present information for those years for which information is available. 114
9 SCHEDULE OF THE CITY CONTRIBUTIONS IOWA PUBLIC EMPLOYEES' RETIREMENT SYSTEM Contributions Contributions in Relation to City's as a Percentage Statutorily the Statutorily Contributions Covered- of Covered Required Required Deficiency Employee Employee Contribution Contribution (Excess) Payroll Payroll 2015 $ 5,903,769 $ 5,903,769 $ --- $ 65,822, % ,782,471 5,782,471 64,753, % ,590,585 5,590,585 N/A N/A ,605,331 5,605,331 N/A N/A ,847,268 4,847,268 N/A N/A ,573,464 4,573,464 N/A N/A ,433,062 4,433,062 N/A N/A ,087,154 4,087,154 N/A N/A ,714,966 3,714,966 N/A N/A ,594,986 3,594,986 N/A N/A See note to required supplementary information 115
10 NOTES TO REQUIRED SUPPLENTARY INFORMATION IPERS PENSION LIABILTY Note 1. Changes of benefit terms Legislation passed in 2010 modified benefit terms for current Regular members. The definition of final average salary changed from the highest three to the highest five years of covered wages. The vesting requirement changed from four years of service to seven years. The early retirement reduction increased from 3 percent per year measured from the member s first unreduced retirement age to a 6 percent reduction for each year of retirement before age 65. In 2008, legislative action transferred four groups emergency medical service providers, county jailers, county attorney investigators, and National Guard installation security officers from Regular membership to the protection occupation group for future service only. Benefit provisions for sheriffs and deputies were changed in the 2004 legislative session. The eligibility for unreduced retirement benefits was lowered from age 55 by one year each July 1 (beginning in 2004) until it reached age 50 on July 1, The years of service requirement remained at 22 or more. Their contribution rates were also changed to be shared by the employee and employer instead of the previous split. Note 2. Changes of assumptions The 2014 valuation implemented the following refinements as a result of a quadrennial experience study: Decreased the inflation assumption from 3.25 percent to 3.00 percent. Decreased the assumed rate of interest on member accounts from 4.00 percent to 3.75 percent per year. Adjusted male mortality rates for retirees in the Regular membership group. Reduced retirement rates for sheriffs and deputies between the ages of 55 and 64. Moved from an open 30 year amortization period to a closed 30 year amortization period for the UAL beginning June 30, Each year thereafter, changes in the UAL from plan experience will be amortized on a separate closed 20 year period. 116
11 The 2010 valuation implemented the following refinements as a result of a quadrennial experience study: Adjusted retiree mortality assumptions. Modified retirement rates to reflect fewer retirements. Lowered disability rates at most ages. Generally increased the probability of termination rates. Generally increased the probability of terminating members receiving a deferred retirement benefit. Modified salary increase assumptions based on various service duration. The 2007 valuation adjusted the application of the entry age normal cost method to better match projected contributions to the projected salary stream in the future years. It also included in the calculation of the UAL amortization payments the one-year lag between the valuation date and the effective date of the annual actuarial contribution rate. The 2006 valuation implemented the following refinements as a result of a quadrennial experience study: Adjusted salary increase assumptions to service based assumptions. Decreased the assumed interest rate credited on employee contributions from 4.25 percent to 4.00 percent. Lowered the inflation assumption from 3.50 percent to 3.25 percent. Lowered disability rates for sheriffs and deputies and protection occupation members. 117
12 SCHEDULE OF THE CITY'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY MUNICIPAL FIRE AND POLICE RETIREMENT SYSTEM OF IOWA June 30, 2014 City's proportion of the net pention liability % City's proportionate share of the net pension liability $ 85,200,836 City's covered-employee payroll $ 46,366,458 City's proportionate share of the net pension liability as a percentage of its covered-employee payroll % Plan fiduciary net position as a percentage of the total net pension liability 86.27% See note to required supplementary information Note: GASB Statement No. 68 requires ten years of information to be presented in this table. However, until a full 10-year trend is compiled, the City will present information for those years for which information is available. 118
13 SCHEDULE OF THE CITY CONTRIBUTIONS MUNICIPAL FIRE AND POLICE RETIREMENT SYSTEM OF IOWA Contributions Contributions in Relation to City's as a Percentage Statutorily the Statutorily Contributions Covered- of Covered Required Required Deficiency Employee Employee Contribution Contribution (Excess) Payroll Payroll 2015 $ 14,626,300 $ 14,626,300 $ --- $ 46,489, % ,965,577 13,965,577 46,366, % ,874,300 11,874,300 N/A N/A ,548,981 11,548,981 N/A N/A ,772,090 8,772,090 N/A N/A ,436,202 7,436,202 N/A N/A ,082,254 8,082,254 N/A N/A ,556,295 10,556,295 N/A N/A ,202,963 11,202,963 N/A N/A ,797,457 10,797,457 N/A N/A See note to required supplementary information 119
14 NOTES TO REQUIRED SUPPLENTARY INFORMATION MFPRSI PENSION LIABILTY Note 1. Changes of benefit terms There were no significant changes of benefit terms. Note 2. Changes of assumptions Effective July 1, 2014, two additional steps were taken to phase in the 1994 Group Annuity Mortality Table for post-retirement mortality. The two additional steps result in a weighting of 2/12 of the 1971 Group Annuity Mortality Table and 10/12 of the 1994 Group Annuity Mortality Table. The City also updated the mortality assumptions to the RP-2000 Blue Collar Mortality table with projected mortality improvement using scale BB-2D for the June 30, 2014 measurement date. 120
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