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					                                                       City Budget Help
                      To return to the budget forms, click on the appropriate worksheet tab (CERT, Re-Est Revenues, etc. )
                                         Click on any of the following links to obtain the information you need

          Administrativ e Rules ( Amendments, Fund Transfers, Employee Benefits, Etc. )
          Amendments       ( When is an amendment required? )
          Amendment Filing Requirements          ( Timelines & required forms, etc. )
          Budget Instructions ( An overview of how to prepare the city budget, fund types, etc. )
          Budget Instructions For Beginners ( Definitions, Forms, and How they are completed )
          Order of Completion     ( Which BUDGET forms to fill out first )
          City Chart of Accounts   ( November 5, 2003 )
          Continuing Appropriations    ( Iowa Code Section 384.20 )
          EXCEL Macro Security Lev el (Why doesn't the CERT page compute rates? Change Macro security level)
          Fund Types ( Funds types under which a city budgets )
          Filing Requirements BUDGET ( Timelines & required forms, etc. )
          Internal Serv ice Funds ( Budgeting options for Internal Service Funds )
          Iow a Code 384.16 as amended July 2007 (Statutory Instructions for City Budgets Process, publishing, etc.)
          Notice of Public Hearing Notice BUDGET ( Preparation, publishing or posting requirements )
          Problems Printing the BLUE Numbers ( The FIX A few printers won't print the blue numbers. )
          TIF Budgeting ( New TIF budgeting and changes to the forms )
          Homestead, Elderly, Military Credits ( How credit are calculated and affect of reduced funding on city)
          TIF REBATES (Who and What is listed under "Entity Name" receiving Rebates on TIF DEBT page)




                                                       CHANGING THE PRINT SETTING
          A few printers will not print the blue numbers we use to alert you of "cells" containing formulas. Unfortunately, the
          process below must be done for EACH page.

          Access the page you wish to change, then at the top left hand corner of the workhsheet Click on FILE,
          then PAGE SETUP…... A "Page Setup" window will appear. You'll see 4 tabs marked Page , Margins , Header/Footer
          and Sheet. Click on Sheet
          You will see the following option you can click and a check will be added under Print in the middle of the window:
                                                                "Black and White"

          Follow this same procedure for each page you need to print. Remember only those worksheets printed using ALL                      HELP
          CAPITALS LETTERS are required for submittal.                                                                                      HOME
                                              CHANGING THE PRINT SETTING EXCEL 2007
            The new Excel has 7 "Ribbon" options Home, Insert, Page Layout Formulas, Data, Review, and View. Click on the
                       "Page Layout" then, left click the little arrow in the lower right hand corner of the menu.




          A "Page Setup" window will appear just like the older version of Excel talked about above. You'll see 4 tabs marked
          Page, Margins, Header/Footer and Sheet. Click on Sheet
          You will see the following option you can click and a check will be added under Print in the middle of the window:
                                                             "Black and White"

          Follow this same procedure for each page you need to print. Remember only those worksheets printed using ALL                      HELP
          CAPITALS LETTERS are required for submittal.                                                                                      HOME




                 Excel Macro Security Level PRE OFFICE 2007 VERSIONS
           The Excel file uses a MACRO to allow you to enter a large figure in the "Requested" column of the
                    CERT page and, after an error message, it calculates the statutory maximum.
          To prevent the possibility that a virus macro might contaminate your system, the macro settings may be set to
          automatically disable ALL macros that are not signed and sent from a trusted source REGARDLESS OF WHICH
          VERSION OF EXCEL YOU ARE USING. The City Budget Excel file MUST have the macro "Enabled" to function
          correctly. To change the "Macro Security" level, follow the instructions below. Section (A) is for all version of Excel
          Except the newest version 2007 which is explained in (B) below.
           (A)                                                                                                  YOU WILL
           NOT COMPROMISE YOUR VIRUS PROTECTION BY SETTING THE SECURITY LEVEL TO MEDIUM. IT WILL SIMPLY                                     HELP
             PROMPT YOU TO ENABLE OR DISABLE THE MACRO EACH TIME AN EXCEL FILE IS OPENED CONTAINING A                                       HOME
                                                              MACRO.
          Once the security is changed, you MUST close the City Budget Excel file and reopen it to allow the Macros to
          work.
                       1. On the Tools menu, point to Macro, and then click Security.
                         2. Click the Security Lev el tab.                                                                                Return to
                                                                                                                                           Order of
                         3. Click Medium or Low .                                                                                         Completio
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          Setting the Macro Security to LOW carries a risk ONLY if you exchange Excel files w ith other people.

                       Excel Macro Security Level OFFICE 2007 VERSION
                                                                         (B)
          THE NEW EXCEL IS A LITTLE MORE COMPLICATED TO CHANGE THE MACRO SETTINGS BUT THE CHANGE IS
          ONLY NECESSARY ONCE. Again, once the security is changed, you MUST close the City Budget Excel file and
          reopen it to allow the settings to take affect
          1. Left Click on the Office Button on the top left of the screen. A drop down menu will appear. Left click on the " Excel
          Options" button on the lower right hand corner of the drop down menu and an Excel Options window will appear.
          2. On the left menu bar of the Excel Options window left click on "Trust Center" and on the following screen left click
          on the "Trust Cener Settings..." button on the right side of that window.
          3. In the Trust Center window you will see "Macro Settings". "Click on the "Disable all marcos w ith notification" and
          then click the OK button in the lower right hand corner of the screen. This setting will protect you from possible virus but
          allow you to enable macros in the Excel files of your choice.
          Setting the Macro Security to LOW carries a risk ONLY if you exchange Excel files w ith other people.
          EVERY TIME YOU OPEN AN EXCEL 2007 FILE WITH MACROS YOU WILL RECEIVE A SECURITY
          WARNING ALLOWING YOU TO ENABLE THE MACRO VERY SIMILAR TO THE OLDER VERSIONS.
          The new version of Excel looks considerably different from the former versions. However, most the
          functions we use are the same only displayed in a different manner.
          You will see a Security Warning bar with an Options button to the right such as below whenever you
          open a file containing a Macro.         Left Click the Option button.




          You will see the screen below Left Click the option "Enable this content" and then click the                      OK
          button. The Macros will then be enable in this file.




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          24.48 Appeal to state board for suspension of limitations.
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to CERT                                                                                                                                   384.1
          If the property tax valuations effective January 1, 1979 and January 1 of any subsequent year, are reduced or there is
          an unusually low growth rate in the property tax base of a political subdivision, the political subdivision may appeal to
          the state appeal board to request suspension of the statutory property tax levy limitations to continue to fund the
          present services provided. A political subdivision may also appeal to the state appeal board where the property tax
          base of the political subdivision has been reduced or there is an unusually low growth rate for any of the following
          reasons:

          1. Any unusual increase in population as determined by the preceding certified federal census.

          2. Natural disasters or other emergencies.

          3. Unusual problems relating to major new functions required by state law.
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          4. Unusual staffing problems.                                                                                                     HOME


          5. Unusual need for additional funds to permit continuance of a program which provides substantial benefit to its
          residents.

          6. Unusual need for a new program which will provide substantial benefit to residents, if the political subdivision
          establishes the need and the amount of the necessary increased cost.

          The state appeal board may approve or modify the request of the political subdivision for suspension of the statutory
          property tax levy limitations.

          Upon decision of the state appeal board, the department of management shall make the necessary changes in the total
          budget of the political subdivision and certify the total budget to the governing body of the political subdivision and the
          appropriate county auditors.

          The city finance committee shall have officially notified any city of its approval, modification or rejection of the city's
          appeal of the decision of the director of the department of management regarding a city's request for a suspension of
          the statutory property tax levy limitation prior to thirty-five days before March 15.

          The state appeals board shall have officially notified any county of its approval, modification or rejection of the
          county's request for a suspension of the statutory property tax levy limitation prior to thirty-five days before March 15.

          For purposes of this section only, "political subdivision" means a city, school district, or any other special purpose
          district which certifies its budget to the county auditor and derives funds from a property tax levied against taxable
          property situated within the political subdivision.

          For the purpose of this section, when the political subdivision is a city, the director of the department of
          management, and the city finance committee on appeal of the director's decision, shall be the state appeal board.

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          28E.22 Referendum for tax.                                                                                                        HOME
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          The board of supervisors, or the city councils of a district composed only of cities, may, and upon receipt of a petition
          signed by five percent of the registered voters residing in the district shall, submit a proposition to the electorate
          residing in the district at any general election or at a special election held throughout the district. The proposition shall
          provide for the establishment of a public safety fund and the levy of a tax on taxable property located in the district at
          rates not exceeding the rates specified in this section for the purpose of providing additional moneys for the operation
          of the district.

          The ballot for the election shall be prepared in substantially the form for submitting special questions at general
          elections and the form of the proposition shall be substantially as follows:

          Shall an annual levy, the amount of which will not exceed a rate of one dollar and fifty cents per thousand dollars of
          assessed value of the taxable property in the unified law enforcement district be authorized for providing additional
          moneys needed for unified law enforcement services in the district?

          If a majority of the registered voters in each city and the unincorporated area of the county voting on the proposition
          approve the proposition, the county board of supervisors for unincorporated area and city councils for cities are
          authorized to levy the tax as provided in section 28E.23.

          Such moneys collected pursuant to the tax levy shall be expended only for providing additional moneys needed for
          unified law enforcement services in the district and shall be in addition to the revenues raised in the county and cities
          in the district from their general funds which are based upon an average of revenues raised for law enforcement
          purposes by the county or city for the three previous years. The amount of revenues raised for law enforcement purposes
          by the county for the three previous years shall be computed separately for the unincorporated portion of the district and
          for each city in the district.
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          362.4 Petition of eligible electors.                                                                                               HELP
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          If a petition of the voters is authorized by the city code, the petition is valid if signed by eligible electors of the city
          equal in number to ten percent of the persons who voted at the last preceding regular city election, but not less than
          ten persons, unless otherwise provided by state law. The petition shall include the signatures of the petitioners, a
          statement of their place of residence, and the date on which they signed the petition.

          The petition shall be examined before it is accepted for filing. If the petition appears valid on its face it shall be
          accepted for filing. If it lacks the required number of signatures it shall be returned to the petitioner.

          Petitions which have been accepted for filing are valid unless written objections are filed with the city clerk within five
          working days after the petition is received. The objection process in section 44.8 shall be followed.




          384.1 Taxes certified.
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          A city may certify taxes to be levied by the county on all taxable property within the city limits, for all city government
          purposes. However, the tax levied by a city on tracts of land and improvements thereon used and assessed for
          agricultural or horticultural purposes, shall not exceed three dollars and three-eighths cents per thousand dollars
          of assessed v alue in any year. Improvements located on such tracts of land and not used for agricultural or
          horticultural purposes and all residential dwellings are subject to the same rate of tax levied by the city on all other
          taxable property within the city. A city's tax lev y for the general fund shall not exceed eight dollars and ten cents
          per thousand dollars of taxable v alue in any tax year, except for the lev ies authorized in section 384.12.
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          Appeal for Suspension of Limitation                                                                                               HOME

          Due Date for Appeal




          384.12 Additional taxes.                                                                                                           HELP
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          A city may certify, for the general fund levy, taxes which are not subject to the limit provided in section 384.1, and
          which are in addition to any other moneys the city may wish to spend for such purposes, as follows:

          1. A tax not to exceed thirteen and one-half cents per thousand dollars of assessed value for the support of instrumental
          or vocal musical groups, one or more organizations which have tax-exempt status under section 501(c)(3) of the Internal
          Revenue Code and are organized and operated exclusively for artistic and cultural purposes, or any of these purposes,
          subject to the following:
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          a. Upon receipt of a petition valid under the provisions of section 362.4, the council shall submit to the voters at the
          next regular city election the question of whether a tax shall be levied.

          b. If a majority approves the levy, it may be imposed.

          c. The levy can be eliminated by the same procedure of petition and election.

          d. A tax authorized by an election held prior to the effective date of the city code may be continued until eliminated
          by the council, or by petition and election.

          2. A tax not to exceed eighty-one cents per thousand dollars of assessed value for development, operation, and
          maintenance of a memorial building or monument, subject to the provisions of subsection 1.                                         HELP
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          3. A tax not to exceed thirteen and one-half cents per thousand dollars of assessed value for support of a symphony
          orchestra, subject to the provisions of subsection 1.

          4. A tax not to exceed twenty-seven cents per thousand dollars of assessed value for the operation of cultural and
          scientific facilities, subject to the provisions of subsection 1, except that the question may be submitted on the council's
          own motion.

          5. A tax to aid in the construction of a county bridge, subject to the provisions of subsection 1, except that the question
          must be submitted at a special election. The expense of a special election under this subsection must be paid by the
          county. The notice of the special election must include full details of the proposal, including the location of the
          proposed bridge, the rate of tax to be levied, and all other conditions.
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          6. A tax to aid a company incorporated under the laws of this state in the construction of a highway or combination
          bridge across any navigable boundary river of this state, commencing or terminating in the city and suitable for use as
          highway, or for both highway and railway purposes. This tax levy is subject to the provisions of subsections 1 and 5. The
          levy is limited to one dollar and thirty-five cents per thousand dollars of the assessed value of taxable property in the
          city. The estimated cost of the bridge must be at least ten thousand dollars, and the city aid may not exceed one-half of
          the estimated cost. The notice of the special election must include the name of the corporation to be aided, and all
          conditions required of the corporation. Tax moneys received for this purpose may not be paid over by the county
          treasurer until the city has filed a statement that the corporation has complied with all conditions.

          7. If a tax has been voted for aid of a bridge under subsection 6, a further tax may be voted for the purpose of
          purchasing the bridge, subject to the provisions of subsection 1. The levy under this subsection is limited to three dollars
          and thirty-seven and one-half cents per thousand dollars of the assessed value of the taxable property in the city,
          payable in not less than ten annual installments.
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          8. A tax for the purpose of carrying out the terms of a contract for the use of a bridge by a city situated on a river over
          which a bridge has been built. The tax may not exceed sixty-seven and one-half cents per thousand dollars of assessed
          value each year.

          9. A tax for aid to a public transportation company, subject to the procedure provided in subsection 1, except the
          question must be submitted at a special election. The levy is limited to three and three-eighths cents per thousand
          dollars of assessed value. In addition to any other conditions the following requirements must be met before moneys
          received for this purpose may be paid over by the county treasurer:

          a. The public transportation company shall provide the city with copies of state and federal income tax returns for the
          five years preceding the year for which payment is contemplated or for such lesser period of time as the company has
          been in operation.

          b. The city shall, in any given year, be authorized to pay over only such sums as will yield not to exceed two percent of
          the public transportation company's investment as the same is valued in its tax depreciation schedule, provided that
          corporate profits and losses for the five preceding years or for such lesser period of time as the company has been in
          operation shall not average in excess of a two percent net return. Taxes levied under this subsection may not be used to
          subsidize losses incurred prior to the election required by this subsection.
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          10. A tax for the operation and maintenance of a municipal transit system, and for the creation of a reserve fund for the
          system, in an amount not to exceed ninety-five cents per thousand dollars of assessed value each year, when the
          revenues from the transit system are insufficient for such purposes, but proceeds of the tax may not be used to pay
          interest and principal on bonds issued for the purposes of the transit system.
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          11. If a city has entered into a lease of a building or complex of buildings to be operated as a civic center, a tax            HOME
          sufficient to pay the installments of rent and for maintenance, insurance and taxes not included in the lease rental

          12. A tax not to exceed thirteen and one-half cents per thousand dollars of assessed value each year for operating and
          maintaining a civic center owned by a city.

          13. A tax not to exceed six and three-fourths cents per thousand dollars of assessed value for planning a sanitary
          disposal project.

          14. A tax not to exceed twenty-seven cents per thousand dollars of assessed value each year for an aviation authority as
          provided in section 330A.15.

          15. If a city has joined with the county to form an authority for a joint county-city building, as provided in section
          346.27, and has entered into a lease with the authority, a tax sufficient to pay the annual rent payable under the lease.
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          16. A tax not to exceed six and three-fourths cents per thousand dollars of assessed value each year for a levee
          improvement fund in special charter cities as provided in section 420.155.

          17. A tax not to exceed twenty and one-half cents per thousand dollars of assessed value each year to maintain an
          institution received by gift or devise, subject to an election as required under subsection 1.

          18. A tax to pay the premium costs on tort liability insurance, property insurance, and any other insurance that may be
          necessary in the operation of the city, the costs of a self-insurance program, the costs of a local government risk pool
          and amounts payable under any insurance agreements to provide or procure such insurance, self-insurance program, or
          local government risk pool.
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          19. A tax to fund an emergency medical services district under chapter 357G.                                                     HELP
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          20. A tax that exceeds any tax levy limit within this chapter, provided the question has been submitted at a special levy
          election and received a simple majority of the votes cast on the proposition to authorize the enumerated levy limit to
          be exceeded for the proposed budget year.

          a. The election may be held as specified in this subsection if notice is given by the city council, not later than thirty-two
          days before the second Tuesday in March, to the county commissioner of elections that the election is to be held.

          b. An election under this subsection shall be held on the second Tuesday in March and be conducted by the county
          commissioner of elections in accordance with the law.

          c. The ballot question shall be in substantially the following form:

          d. The commissioner of elections conducting the election shall notify the city officials and other county auditors where
          applicable, of the results within two days of the canvass which shall be held beginning at one o'clock on the second day
          following the special levy election.

          e. Notice of the election shall be published twice in accordance with the provisions of section 362.3, except that the
          first such notice shall be given at least two weeks before the election.

          f. The cost of the election shall be borne by the city.                                                                          HELP
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          g. The election provisions of this subsection shall supersede other provisions for elections only to the extent necessary
          to comply with the provisions hereof.

          h. The provisions of this subsection apply to all cities, however organized, including special charter cities which may
          adopt ordinances where necessary to carry out these provisions.

          i. The council shall certify the city's budget with the tax askings not exceeding the amount approved by the special levy
          election.
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          21. A tax not to exceed twenty-seven cents per thousand dollars of assessed value for support of a public library, subject
          to petition and referendum requirements of subsection 1, except that if a majority approves the levy, it shall be

          22. A tax for the support of a local emergency management commission established pursuant to chapter 29C.




          384.16 City budget.
          Annually, a city shall prepare and adopt a budget, and shall certify taxes as follows:

          1. A budget must be prepared for at least the following fiscal year. When required by rules of the committee, a tentative
          budget must be prepared for one or two ensuing years. A proposed budget must show estimates of the following:
          a. Expenditures for each program.
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          b. Income from sources other than property taxation.                                                                            HOME

          c. Amount to be raised by property taxation, and the property tax rate expressed in dollars per one thousand dollars
          assessed valuation.
          A budget must show comparisons between the estimated expenditures in each program in the following year and the
          actual expenditures in each program during the two preceding years. Wherever practicable, as provided in rules of the
          committee, a budget must show comparisons between the levels of service provided by each program as estimated for
          the following year, and actual levels of service provided by each program during the two preceding years. For each city
          that has established an urban renewal area, the budget shall include estimated and actual tax increment financing
          revenues and all estimated and actual expenditures of the revenues, proceeds from debt and all estimated and actual
          expenditures of the debt proceeds, and identification of any entity receiving a direct payment of taxes funded by tax
          increment financing revenues and
          shall include the total amount of loans, advances, indebtedness, or bonds outstanding at the close of the most recently                 shall include the total amount of loans, advances, indebtedness, or bonds
                                                                                                                                                  outstanding at the close of the most recently ended fiscal year, which qualify for
          ended fiscal year, which qualify for payment from the special fund created in section 403.19, including interest
                                                                                                                                                  payment from the special fund created in section 403.19, including interest
          negotiated on such loans, advances, indebtedness, or bonds. For purposes of this subsection, "indebtedness" includes                    negotiated on such loans, advances, indebtedness, or bonds. For purposes of this
          written agreements whereby the city agrees to suspend, abate, exempt, rebate, refund, or reimburse property taxes,                      subsection, "indebtedness" includes written agreements whereby the city agrees to
          provide a grant for property taxes paid, or make a direct payment of taxes, with moneys in the special fund. The amount
          of loans, advances, indebtedness, or bonds shall be listed in the aggregate for each city reporting. The city finance
          committee, in consultation with the department of management and the legislative services agency, shall determine
          reporting criteria and shall prepare a form for reports filed with the department pursuant to this section. The department
          shall make the information available by electronic means.

          2. Not less than twenty days before the date that a budget must be certified to the county auditor and not less than ten
          days before the date set for the hearing, the clerk shall make available a sufficient number of copies of the detailed
          budget to meet the requests of taxpayers and organizations, and have them available for distribution at the offices of
          the mayor and clerk and at the city library, if any, or have a copy posted at one of the three places designated by
          ordinance for posting notices if there is no library.

          3. The council shall set a time and place for public hearing on the budget before the final certification date and shall
          publish notice of the hearing not less than ten nor more than twenty days before the hearing in a newspaper published
          at least once weekly and having general circulation in the city. However, if the city has a population of two hundred or
          less, publication may be made by posting in three public places in the city. A summary of the proposed budget shall be
          included in the notice. Proof of publication must be filed with the county auditor. The department of management
          shall prescribe the form for the public hearing notice for use by cities.

          4. At the hearing, any resident or taxpayer of the city may present to the council objections to any part of the budget for
          the following fiscal year or arguments in favor of any part of the budget.

          5. After the hearing, the council shall adopt by resolution a budget for at least the next fiscal year, and the clerk shall
          certify the necessary tax levy for the next fiscal year to the county auditor and the county board of supervisors. The tax
          levy certified may be less than but not more than the amount estimated in the proposed budget submitted at the final
          hearing, unless an additional tax levy is approved at a city election. Two copies each of the detailed budget as
          adopted and of the tax certificate must be transmitted to the county auditor, who shall complete the certificates and
          transmit a copy of each to the department of management.

          6. Taxes levied by a city whose budget is certified after March 15 shall be limited to the prior year's budget amount.
          However, this penalty may be waived by the director of the department of management if the city demonstrates that the
          March 15 deadline was missed because of circumstances beyond the control of the city.




          384.19 Written protest.                                                                                                          HELP
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          Within a period of ten days after the final date that a budget or amended budget may be certified to the county
          auditor, persons affected by the budget may file a written protest with the county auditor, specifying their objections to
          the budget or any part of it. A protest must be signed by qualified electors equal in number to one-fourth of one percent
          of the votes cast for governor in the last preceding general election in the city, but the number shall not be less than ten
          persons and the number need not be more than one hundred persons.

          Upon the filing of any such protest, the county auditor shall immediately prepare a true and complete copy of the
          written protest, together with the budget to which the objections are made, and shall transmit the same forthwith to the
          state appeal board, and shall also send a copy of the protest to the council.

          The state appeal board shall proceed to consider the protest in accordance with the same provisions that protests to
          budgets of municipalities are considered under chapter 24. The state appeal board shall certify its decision with respect
          to the protest to the county auditor and to the parties to the appeal as provided by rule, and the decision shall be final.

          The county auditor shall make up the records in accordance with the decision and the levying board shall make its levy
          in accordance with the decision. Upon receipt of the decision the council shall correct its records accordingly, if




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          384.32 Tax to pay.

          Taxes for the payment of general obligation bonds must be levied in accordance with chapter 76, and the bonds are
          payable from the levy of unlimited ad valorem taxes on all the taxable property within the city through its debt service
          fund authorized by section 384.4.

          384.33 Action.
          No action may be brought which questions the legality of general obligation bonds or the power of the city to issue the
          bonds or the effectiveness of any proceedings relating to the authorization and issuance of the bonds from and after
          sixty days from the time the bonds are ordered issued by the city.

          384.34 Local budget law.

          The provisions of division II of this chapter do not apply to any bonds issued pursuant to this division.
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          384.35 Rule of construction.
          The enumeration in this division of specified powers and functions is not a limitation of the powers of cities, but the
          provisions of this division and the procedures prescribed for exercising the powers and functions enumerated in this
          division shall control and govern in the event of any conflict with the provisions of any other section, division or chapter
          of the city code or with the provisions of any other law.




          384.4 Debt service fund.
          A city shall establish a debt service fund and shall certify taxes to be levied for the debt service fund in the amount
          necessary to pay:

          1. Judgments against the city, except those authorized by state law to be paid from other funds.

          2. Interest as it becomes due and the amount necessary to pay, or to create a sinking fund to pay, the principal at
          maturity of all general obligation bonds issued by the city or to pay, or to create a sinking fund to pay, amounts as due
          on loans received through the Iowa community development loan program.*

          3. Payments required to be made from the debt service fund under a lease or lease-purchase agreement.

          4. Payments required to be made from the debt service fund under a loan agreement.                                               HELP
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          Moneys pledged or available to service general obligation bonds, and received from sources other than property taxes,
          must be deposited in the debt service fund.
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          If a final judgment is entered against a city with a population of five hundred or less for an amount in excess of eighty-
          eight thousand dollars over and above what is covered by liability insurance, such city may spread the budgeting and
          payment of that portion not covered by insurance over a period of time not to exceed ten years. Interest shall be paid
          by the city on the unpaid balance. This paragraph shall only apply to final judgments entered but not fully satisfied
          prior to March 25, 1976.

          Reporting Issues for Fiscal Year. Bonds




          384.6 Trust and agency funds.
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          A city may establish trust and agency funds for the following purposes:                                                         HOME
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          1. Accounting for pension and related employee benefit funds as provided by the city finance committee. A city may
          make contributions to a retirement system other than the Iowa public employees' retirement system for its city manager,
          or city administrator performing the duties of city manager, in an annual amount not to exceed the amount that would
          have been contributed by the employer under section 97B.11. If a police chief or fire chief has submitted a written
          request to the board of trustees to be exempt from chapter 411, authorized in section 411.3, subsection 1, a city shall
          make contributions for the chief, in an amount not to exceed the amount that would have been contributed by the city
          under section 411.8, subsection 1, paragraph "a", to the international city management association/retirement
          corporation. A city may certify taxes to be levied for a trust and agency fund in the amount necessary to meet its
          obligations.
          For additional guidelines and definitions of Police & Fire Retirement, FICA & IPERS, and Other Employee Benefits.

          2. Accounting for gifts received by the city for a particular purpose.

          3. Accounting for money and property received and handled by the city as trustee or custodian or in the capacity of an
          agent.




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          384.7 Capital improvements fund.
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          A city may establish a capital improvements reserve fund, and may certify taxes not to exceed sixty-seven and one-half
          cents per thousand dollars of taxable value each year to be levied for the fund for the purpose of accumulating moneys
          for the financing of specified capital improvements, or carrying out a specific capital improvement plan.

          The question of the establishment of a capital improvements reserve fund, the time period during which a levy will be
          made for the fund, and the tax rate to be levied for the fund is subject to approval by the voters, and may be submitted
          at any city election upon the council's motion, or shall be submitted at the next regular city election upon receipt of a
          valid petition as provided in section 362.4.

          If a continuing capital improvements levy is established by election, it may be terminated in the same manner, upon
          the council's motion or upon petition. Balances in a capital improvements reserve fund are not unencumbered or
          unappropriated funds for the purpose of reducing tax levies. Transfers may be made between the capital improvements
          reserve fund, construction funds, and the general fund, as provided in rules promulgated by the city finance committee
          created in section 384.13.




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          384.8 Emergency fund.
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          A city may establish an emergency fund and may certify taxes not to exceed twenty-seven cents per thousand dollars of
          taxable value each year to be levied for the fund. Transfers may be made from the emergency fund to the general fund
          as provided in rules promulgated by the city finance committee created in section 384.13.




          386.1 Definitions. "Self-Supported Municipal Improvement Districts".
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to CERT
          The following is the definitions used within SSMID statute. SSMIDs have separate valuation for each individual SSMID
          created by the city. How to fill out this section of the

          As used in this chapter, unless the context requires otherwise:                                                                  HELP
                                                                                                                                          HOME
          1. "Cost" of any improvement or self-liquidating improvement includes construction contracts and the cost of
          engineering, architectural, technical, and legal services, preliminary reports, property valuations, estimates, plans,
          specifications, notices, acquisition of real and personal property, consequential damages or costs, easements, rights of
          way, supervision, inspection, testing, publications, printing and sale of bonds, interest during construction and for not
          more than six months thereafter, and provisions for contingencies.

          2. "District" means a self-supported municipal improvement district which may be created and the property therein
          taxed in accordance with this chapter.

          3. "Improv ement" means any of the following:

          a. All or any part of a city enterprise as defined in section 384.24, subsection 2.

          b. Public improvements as defined in section 384.37, subsection 19.

          c. Those structures, properties, facilities or actions, the acquisition, construction, improvement, installation,
          reconstruction, enlargement, repair, equipping, purchasing, or taking of which would constitute an essential corporate
          purpose or general corporate purpose as defined in section 384.24, subsections 3 and 4.

          4. "Property" means real property as defined in section 4.1, subsection 13, and in section 427A.1, subsection 1,
          paragraph "h".

          5. "Property ow ner" or "owner" means the owner of property, as shown by the transfer books in the office of the county
          auditor of the county in which the property is located.

          6. "Self-liquidating improv ement" means any facility or property proposed to be leased in whole or in part to any
          person or governmental body to further the corporate purposes of the city and:

          a. To aid in the commercial development of the district.

          b. To further the purposes of the districts or

          c. Not substantially reduce the city's property tax base.                                                                        HELP
                                                                                                                                          HOME
          7. The use of the conjunctive "and" includes the disjunctive "or" and the use of the disjunctive "or" includes the
          conjunctive "and", unless the context clearly indicates otherwise.
         8. All definitions in section 362.2 are incorporated by reference as a part of this chapter, except as prov ided in
         subsection 4.




                                                CITY FINANCE COMMITTEE [545] Administrative Rules                                                                                    HELP
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         CHAPTER 1 – OPERATIONS OF CITY FINANCE COMMITTEE (GNA) . . .

         CHAPTER 2 – BUDGET AMENDMENTS AND FUND TRANSFERS (GNA) .

         CHAPTER 3 – BUDGET FORMS (GNA) . . . . . . . . . . . . . . . . . . . . . . . . . . .

         CHAPTER 4 – EMPLOYEE BENEFITS (GNA) . . . . . . . . . . . . . . . . . . . . .

         CHAPTER 5 – PETITIONS FOR RULE MAKING (GNA) . . . . . . . . . . . .

         CHAPTER 6 – DECLARATORY ORDERS (GNA) . . . . . . . . . . . . . . . . . . .

         CHAPTER 7 – AGENCY PROCEDURE FOR RULE MAKING (GNA) .

         CHAPTER 8 – PUBLIC RECORDS AND FAIR INFORMATION PRACTICES (GNA) .

         CHAPTER 9 – LAW ENFORCEMENT OFFICER TRAINING REIMBURSEMENT (GNA) .

         CHAPTER 10 – TAX RATE SUSPENSION APPEAL (GNA) . . . . . . . . . . .

         545 – ANALYSIS (GNA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .




                                                                                                                                                                         Ch 1, p.1

                                                                                  City Finance[545]

                                                                                      CHAPTER 1
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                                                             OPERATIONS OF CITY FINANCE COMMITTEE
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                                                                  [Prior to 11/30/88, see City Finance Committee[230] Ch 1]


         545—1.1(384) Purpose. To ensure that the proceedings of the city finance committee are conducted in an orderly
         manner and also to provide that the public is kept informed of actions taken by the city finance committee, the
         committee adopts the following rules.

         545—1.2(384) Membership. The selection, appointment and approval of members to the city finance committee are
         made as provided for in Iowa Code section 384.13. Names of designees shall be given to the committee chairperson in
         writing by July 1 of each year, or promptly, if changed.

         545—1.3(384) Responsibilities of officers. The officers of the city finance committee shall consist of a chairperson, a
         vice chairperson and a secretary.

         1.3(1) Chairperson . The chairperson shall be elected yearly and shall preside over the proceedings of the city finance
         committee. Upon a vacancy on the city finance committee the chairperson shall notify the governor that a vacancy

         1.3(2) Vice chairperson . The vice chairperson shall serve in absence of the chairperson, and shall be assigned such
         other duties as the committee determines. The vice chairperson shall be elected yearly.

         1.3(3) Secretary . Yearly, the city finance committee shall appoint a secretary to record the proceedings of the
         committee. The secretary may or may not be a member of the committee. The secretary shall giv e adv ance public
         notice of the time and place of each meeting. The notice must be in accordance w ith Iow a Code section 21.4. At
         least one w eek prior to the date of a meeting, the secretary shall prepare a tentativ e agenda for the next meeting
         of the committee and distribute this tentativ e agenda to the persons listed on a mailing list approv ed by the
         committee. This agenda shall also list the date, time and place of the meeting.The secretary shall keep minutes of
         all proceedings of each meeting. The minutes w ill constitute the official record of all actions of the committee.
         Follow ing each meeting, the secretary shall duplicate the minutes and distribute them to the persons listed on the
         approv ed mailing list. When the secretary is absent from a committee meeting, the chairperson shall appoint a
         member of the committee to act as secretary until such time as the regular secretary is present. The secretary
         shall prov ide to the committee members a list of the committee’s members including the members’ addresses,

         545—1.4(384) Subcommittees. The city finance committee may establish temporary or permanent subcommittees to
         research and investigate items of business to the committee. The rules set forth in this chapter shall guide the
         subcommittee, if applicable. Subcommittee members shall be appointed by the chairperson and reported to the
         committee. Subcommittee members need not be members of the committee. They may be reimbursed for expenses in
         the same manner as committee members.

         545—1.5(384) Staff. The executive director of the department of management shall provide staff assistance to the
         committee as provided by law.

         545—1.6(384) Compensation. Committee members are to be compensated as provided by law.

         545—1.7(384) Meeting. A meeting of the committee shall be held at the call of the director of the department of
         management or upon an appeal of the director’s decision.Ch 1, p.2 City Finance[545]All meetings of the committee
         shall be open to the public at all times, except that closed meetings may be held for the purposes provided in Iowa
         Code section 21.5. Closed sessions shall be called and conducted as provided for in section 21.5.

         545—1.8(384) Office location. All submissions to or requests of the committee shall be made through the department
         of management office during normal working hours.All records, minutes, manuals and other information concerning the
         proceedings of the committee shall be kept in the office of the director of the department of management. Such
         information shall be open to inspection by the public during normal working hours.

         545—1.9(384) Quorum and maj ority v ote. A quorum shall consist of five members of the committee. All actions of the
         committee for promulgating rules as provided for by law shall require five votes. All other actions of the committee must
         be approved by a simple majority vote of the members presentat a meeting. The secretary shall record the vote of each
         member of the committee indicating if the vote was an aye, no, or abstention.

         545—1.10(384) Order of business. The meetings of the city finance committee are to be presided over by the
         chairperson or the vice chairperson. Unless otherwise stipulated in these rules, Robert’s Rules of Order are to be
         followed in conducting the business of the committee.These rules are intended to implement Iowa Code sections
         384.13 to 384.22.

                    [Filed 11/4/74][Filed 11/3/88, Notice 5/4/88—published 11/30/88, effective 1/4/89][Filed 4/24/91, Notice 11/14/90—published 5/15/91, effective 6/19/91]
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                                                                                                                                                                         Ch 2, p.1

                                                                                  City Finance[545]

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INDEX                                                      BUDGET AMENDMENTS AND FUND TRANSFERS

                                                                  [Prior to 11/30/88, see City Finance Committee[230] Ch 2]


                                                                                      PREAMBLE

         Consistent with home rule legislation, the city finance committee encourages as much flexibility as possible in the
         municipal budget administration. At the same time, it is the responsibility of the city finance committee to require those
         procedures and processes necessary to ensure adequate notice to citizens of proposed and adopted changes in the
         local budget and to provide an opportunity for citizen involvement in the reallocation process.

         545—2.1(384,388) Definitions. The following terms when used in the rules of this part have the following meanings:

         "Act" means the home rule Act, Acts of the Sixty-fourth General Assembly, chapter 1088, as amended.


         BUDGET AMENDMENT DEFINITION:

         "Budget amendment" means any change in the appropriations of a city’s budget after the budget has been finally
         adopted, and that requires preparation and adoption as provided in Iowa Code section384.16 and subject to protest in
         section 384.19.If in these rules the committee has provided that amendments of certain types or up to certain amounts
         do not require preparation and adoption as provided in Iowa Code section 384.15 and are not subject to protest as
         provided in section 384.19, then these types of amendments are not considered to be budget amendments
         (An increase in any one of the expenditure programs ov er budgeted amount REQUIRES an amendment to to
         (An increase in any one of the 99expenditure programs over thethe budgeted amount REQUIRES an amendmentthe the
         budget PRIOR to making the expenditure. This cannot alw ays be done, how ev er, a city should not w ait to amend
         to see if any other programs w ill be exceed.

         "Budget appropriation" means the allocation of the total appropriation to each program for the following fiscal year, as
         provided for by a city’s budget as finally adopted. All appropriations shall be allocated to one or more of the nine
         programs as defined in this rule. Any expenditure authorized in Iowa Code sections 384.23 to 384.94 shall be deemed
         appropriated.
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         Detailed budget shall mean documenting revenues and transfer in by sources and funds, and documenting                                                                       HOME
         expenditures and transfers out by funds, functions, and objects.

         "Fund" means a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial
         resources, together with all related liabilities and residual equities or balances, and changes therein, which are
         segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special
         regulations, restrictions or limitations.

         "Program" means any one of the following nine major functions of public service that the city finance committee
         requires cities to use in defining its program structure:

         1. Public safety;

         2. Public works;

         3. Health and social services;

         4. Culture and recreation;

         5. Community and economic development;

         6. General government;

         7. Debt service;

         8. Capital projects;

         9. Business-type activities.

         "Transfers between funds" means the transfer of amounts from one fund to another fund.

         545—2.2(384,388) Appropriation of unanticipated amount. Budget amendments to the adopted city budget to permit
         the appropriation and expenditure of unencumbered and unanticipated balances,or amounts anticipated to be
         available from sources other than property taxes but which have not been appropriated in the adopted budget shall be
         prepared as provided in Iowa Code section 384.16 and subject to protest as provided in section 384.19. All adopted
         budget amendments to appropriate and expend unanticipated amounts must be certified to the auditor of the county or
         counties where the city is located and to the director of the department ofmanagement.Ch 2, p.2 City Finance[545]

         545—2.3(384,388) Transfers betw een programs. Except as specifically provided elsewhere inthese rules, all
         appropriation transfers between programs are budget amendments and shall be pre-paredas provided in Iowa Code
         section 384.16 and subject to protest as provided in section 384.19. All adopted budget amendments to permit the
         transfer of adopted budget appropriations between programs must be certified to the auditor of the county or counties
         where the city is located and to the director of the department of management.
         545—2.4(384,388) Transfers w ithin programs. Transfers within programs are not budget amendmentswithin the
         meaning of Iowa Code section 384.18. It is the responsibility of the governing bodyof each city to provide its own
         written rules for transfers within programs.

         545—2.5(384,388) Fund transfers. 2.5(1) General prov ision. Transfers between funds in one program are types of
         amendments that do not require preparation and adoption as provided in section 384.16 and are not subject to protest
         asprovided in section 384.19, but such transfers must comply with the state laws regarding the funds andthe following
         sub-rules:
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         2.5(2) Emergency fund. No transfer may be made from any fund to the emergency fund.                                                                                         HOME


         2.5(3) Debt serv ice fund. Except where specifically prohibited by state law, moneys may betransferred from any other
         city fund to the debt service fund to meet outstanding principal and interest.Such transfers must be authorized by the
         original budget or a budget amendment which has beenadopted as provided in section 384.16 and subject to protest
         as provided in section 384.19.

         2.5(4) Capital improvements reserve fund . Except where specifically prohibited by state law,moneys may be
         transferred from any city fund to the capital improvements reserve fund for purposesspecified in Iowa Code section
         384.7. Such transfers must be authorized by the original budget or a budget amendment which has been adopted as
         provided in section 384.16 and subject to protest as pro-videdin section 384.19.

         2.5(5) City utility fund and city enterprise fund . Any governing body of a city utility, combined utility system, city
         enterprise, or combined city enterprise which has a surplus in its fund may transfersuch surpluses to any other city fund,
         except the emergency fund, by resolution of the appropriate governing body. For the purposes of this sub-rule, a surplus
         may exist only after all required transfers have been made to any restricted accounts in accordance with the terms and
         provisions of any revenue bonds of loan agreements relating to the utility or enterprise fund.A surplus shall be defined
         as the cash balance in the operating account or the unrestricted retained earnings calculated in accordance with GAAP
         in excess of:

         a. The amount of the expenses of disbursements for operating and maintaining the utility or enterprisefor the
         preceding three months, and,

         b. The amount necessary to make all required transfers to restricted accounts for the succeedingthree months.These
         rules are intended to implement Iowa Code chapters 384 and 388.

         [Filed 11/4/74][Amendment filed 10/10/75, Notice 8/25/75—published 10/20/75, effective 11/24/75][Filed emergency 12/23/83 after Notice of 10/26/83—published 1/18/84,
         effective 12/23/83][Filed 11/3/88, Notice 5/4/88—published 11/30/88, effective 1/4/89]
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                                                                                                                                                                         Ch 3, p.1

                                                                                  City Finance[545]

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INDEX                                                                             BUDGET FORMS

                                                                  [Prior to 11/30/88, see City Finance Committee[230] Ch 3]


         545—3.1(384) Budget forms.

         The city finance committee may propose to the director of the department of management forms to be used for
         public notice of estimates and for certifying the original budget or budget amendments. These rules are intended to
         implement Iow a Code sections 384.13 to 384.22.

                                                                                        [Filed 11/4/74]

                                                             [Filed 11/3/88, Notice 5/4/88—published 11/30/88, effective 1/4/89]




                                                                                                                                                                         Ch 4, p.1

                                                                                  City Finance[545]

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INDEX                                                                         EMPLOYEE BENEFITS
                                                                  [Prior to 11/30/88, see City Finance Committee[230] Ch 4]


         545—4.1(384) Definition. Employee benefits are defined as and limited to the following:

         1. Employer’s share of FICA (Federal Insurance Contribution Act).

         2. Employer’s share of IPERS (Iowa Public Employees’ Retirement System).

         3. Employer’s share of police and fire retirement systems.

         4. Employer’s share of medical payments under Iowa Code chapters 410 and 411.

         5. Retiree Hospital/Medical/Prescription benefits pursuant to Iowa Code Chapter 364.25.

         6. Workers' compensation costs or insurance premiums.

         7. Unemployment benefits.

         8. Employer's share of employee benefit plan costs for employees and their dependents which would include only:

                                                                        Hospital/medical/prescription benefits;
                                                                        Dental benefits;
                                                                        Disability insurance benefits;
                                                                        Life insurance benefits;
                                                                        Long term care insurance benefits;
                                                                        Vision benefits.

         9. Deferred compensation programs for city managers, fire chiefs, and police chiefs who do not participate in either
         IPERS or the Municipal Fire and Police Retirement System of Iowa (MFPRSI).

         10. Employee wellness programs that are a part of, or are included with, a hospital/medical/prescription benefit
         program or a health and fitness program for employees adopted by city council motion, resolution, ordinance or
         included in a document approved by the city council.

         11. Employee assistance program providing free counseling for employees and their dependents.

         12. Occupational Safety and Health Administration (OSHA) required tests (e.g. pulmonary and heart tests).

         13. Regularly scheduled, city required post-employment physicals for employees, police reserves and volunteer firefighters.


         545—4.2(384) Mandatory procedures. These employee benefits must be budgeted in the city general fund up to the
         tax rate limit of that fund w ith the excess being budgeted in the trust and agency fund for those employees being
         paid from the city general fund:

          1. Employer’s share of FICA under Iowa Code section 97C.10.
          2. Employer’s share of IPERS under Iowa Code section 97B.9.

         545—4.3(384) Optional procedures. These employee benefits may be budgeted in either the city general or city
         trust and agency fund for those employees being paid from the city general fund.

          1. Employer’s share of police and fire pension and retirement systems under Iowa Code chapters 410 and 411.

          2. Employer’s share of medical payments under Iowa Code sections 410.18 and 411.15.

          3. Workers’ compensation or insurance premiums.
          4. Workers’ compensation costs or insurance premiums.
          5. Unemployment benefits.                                                                                                                                                   HELP
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          6. Employer’s share of employee benefit plan costs for employees and their dependents which would include only:

                                                                                               Hospital / medical / prescrition benefits;
                                                                                               Dental benefits;
                                                                                               Disability insurance benefits;
                                                                                               Life insurance benefits
                                                                                               Long term care insurance benefits;
                                                                                               Vision Benefits
          7. Deferred compensation programs for city managers, fire chiefs, and plice chiefs who do not paticipate in either
         IPERS or the Municipal Fire and Police Retirement System of Iowa (MFPRSI).
          8. Employee wellness programs that are a part of, or are include with, a hospital / medical / prescription benefit
         program or health and fitness program for employees adopted by city council motion, resolution, ordinance, or included
         in a document approved by the city council.
          9. Employee assistance program providing free counseling for employees and their dependents.
         10. Occupational Safety and Health Administration (OSHA) required tests (e.g. pulmonary and heart tests).
         11. Regularly scheduled, city required post-employment physicals for employees, police reserves and volunteer
         firefighters.


         These rules are intended to implement Iowa Code section 384.15(1).

         545—4.4(384) Budgeting—other than general fund and road use tax fund. The revenues and appropriations for
         employee benefits for those employees being paid from any fund other than the city general fund and the road use tax
         fund shall be budgeted in and paid from the fund from which the employee is being paid.This rule is intended to
         implement Iowa Code section 384.15.



         [Filed emergency 4/20/78—published 5/17/78, effective 4/20/78] [Filed 9/15/78, Notice 6/14/78—published 10/4/78, effective 11/8/78]*[Filed 1/18/79, Notice
         12/13/78—published 2/7/79, effective 3/14/79] [Filed 11/3/88, Notice 5/4/88—published 11/30/88, effective 1/4/89]

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                                                                                                                                                                         Ch 5, p.1

                                                                                   City Finance[545]

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INDEX                                                                    PETITIONS FOR RULE MAKING

         The city finance committee adopts the petitions for rule making segment of the Uniform AdministrativeRules which is
         printed in the first volume of the Iowa Administrative Code, with the followingamendments.

         545—5.1(17A) Petition for rule making. In lieu of the words "(designate office)", insert "Room 12,State Capitol, Des
         Moines, Iowa 50319". In lieu of the words "(AGENCY NAME)", the heading onthe petition form should read:"BEFORE
         THE CITY FINANCE COMMITTEE"

         545—5.3(17A) Inquiries. In lieu of the words "(designate official by full title and address)", insert"City Finance
         Committee, Room 12, State Capitol, Des Moines, Iowa 50319".

                                                               [Filed 11/3/88, Notice 5/4/88—published 11/30/88, effective 1/4/89]




                                                                                                                                                                         Ch 6, p.1

         IAC 5/19/99


                                                                                   City Finance[545]

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INDEX                                                                        DECLARATORY ORDERS

         [Prior to 11/30/88, see City Finance Committee[230] Ch 5]




         The city finance committee incorporates the declaratory orders segment of the Uniform Rules onAgency Procedure
         printed in the first volume of the Iowa Administrative Code with the followingamendments.

         545—6.1(17A) Petition for declaratory order. In lieu of the words "(designate agency)", insert"committee". In lieu of the
         words "(designate office)", insert "the City Finance Committee, State Capitol,Room 12, Des Moines, Iowa 50319-0015".
         In lieu of the words "(AGENCY NAME)", the headingon the petition form should read:BEFORE THE CITY FINANCE
         COMMITTEE

         545—6.2(17A) Notice of petition. In lieu of the words "___ days (15 or less)", insert "15 days". Inlieu of the words
         "(designate agency)", insert "committee".

         545—6.3(17A) Intervention. 6.3(1) In lieu of the words "within ___ days", insert "within 15 days". Strike the words
         "(aftertime for notice under X.2(17A)". In lieu of the number "X.8(17A))", insert "6.8(17A)".

         6.3(2) In lieu of the words "(designate agency)", insert "the committee".

         6.3(3) In lieu of the words "(designate office)", insert "the City Finance Committee, State Capitol,Room 12, Des Moines,
         Iowa 50319-0015". In lieu of the words "(designate agency)", insert "committee".In lieu of the words "(AGENCY
         NAME)", the heading on the petition form should read:BEFORE THE CITY FINANCE COMMITTEE

         545—6.4(17A) Briefs. In lieu of the words "(designate agency)", insert "committee".                                                                                          HELP
                                                                                                                                                                                     HOME
         545—6.5(17A) Inquiries. In lieu of the words "(designate official by full title and address)", insert"the City Finance
         Committee, State Capitol, Room 12, Des Moines, Iowa 50319-0015".

         545—6.6(17A) Service and filing of petitions and other papers. 6.6(2) In lieu of the words "(specify office and address)",
         insert "the City Finance Committee,State Capitol, Room 12, Des Moines, Iowa 50319-0015". In lieu of the words
         "(agency name)", insert"committee".

         6.6(3) In lieu of the words "(uniform rule on contested cases X.12(17A))", insert "rule481—10.12(17A)".

         545—6.7(17A) Consideration. In lieu of the words "(designate agency)", insert "committee".

         545—6.8(17A) Action on petition.

         6.8(1) In lieu of the words "(designate agency head)", insert "city finance committee".

         6.8(2) In lieu of the words "(contested case uniform rule X.2(17A))", insert "rule481—10.1(10A)".Ch 6, p.2 City
         Finance[545] IAC 5/19/99

         545—6.9(17A) Refusal to issue order.

         6.9(1) In lieu of the words "(designate agency)", insert "committee".

         545—6.12(17A) Effect of a declaratory order. In lieu of the words "(designate agency)", insert"committee".These rules
         are intended to implement 1998 Iowa Acts, chapter 1202, section 13.

         [Filed 9/15/78, Notice 6/14/78—published 10/4/78, effective 11/8/78][Filed 11/3/88, Notice 5/4/88—published 11/30/88, effective 1/4/89][Filed 4/30/99, Notice
         3/24/99—published 5/19/99, effective 7/1/99]


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                                                                                                                                                                         Ch 7, p.1

         IAC 5/19/99

                                                                                   City Finance[545]

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INDEX                                                           AGENCY PROCEDURE FOR RULE MAKING


         The city finance committee incorporates the agency procedure for rule making segment of the Uniform
         Administrativ e Rules w hich is printed in the first v olume of the Iow a Administrativ e Code, w ith the follow ing
         amendments.

         545—7.5(17A) Public participation.

         7.5(1) Written comments. In lieu of the words "(identify office and address)", insert "City FinanceCommittee, Room 12,
         State Capitol, Des Moines, Iowa 50319".

         7.5(5) Accessibility . In lieu of the words "(designate office and telephone number)", insert "the city finance committee
         at (515)281-3705".

         545—7.6(17A) Regulatory analysis.

         7.6(2) Mailing list . In lieu of the words "(designate office)", insert "City Finance Committee,Room 12, State Capitol, Des
         Moines, Iowa 50319".

         545—7.10(17A) Exemptions from public rule-making procedures.

         7.10(2) Categories exempt . In lieu of the words "(List here narrowly drawn classes of rules wheresuch an exemption is
         justified and a brief statement of the reasons for exempting each of them)", insertthe following:

         a . Rules which are mandated by federal law or regulation in any situation where the departmenthas no option but to
         adopt specified rules or where federal funding is contingent upon the adoption ofthe rules;

         b . Rules which implement recent legislation when a statute provides for an effective date whichdoes not allow for the
         usual notice and public participation requirements;

         c. Rules which confer a benefit or remove a restriction on the public or some segment of the public;

         d. Rules which are necessary because of imminent peril to the public health, safety or welfare;and

         e. Non-substantive rules intended to correct typographical errors, incorrect citations, or other er-rorsin existing rules."
                                                                                                                                                                                      HELP
         545—7.11(17A) Concise statement of reasons.                                                                                                                                 HOME


         7.11(1) General . In lieu of the words "(specify office and address)", insert "City Finance Commit-tee,Room 12, State
         Capitol, Des Moines, Iowa 50319".These rules are intended to implement Iowa Code chapter 17A as amended by 1998
         Iowa Acts,chapter 1202, and Iowa Code section 25B.6.

                             [Filed 11/3/88, Notice 5/4/88—published 11/30/88, effective 1/4/89][Filed 4/30/99, Notice 3/24/99—published 5/19/99, effective 7/1/99]




                                                                                                                                                                         Ch 8, p.1

                                                                                   City Finance[545]

RETURN                                                                                  CHAPTER 8                                                                                     HELP
RULES                                                                                                                                                                                HOME
INDEX                                                                          PUBLIC RECORDS AND

                                                                        FAIR INFORMATION PRACTICES

         The city finance committee hereby adopts, with the following exceptions and amendments, rules ofthe Governor’s Task
         Force on Uniform Rules of Agency Procedure relating to the public records andfair information practices which are
         printed in the first volume of the Iowa Administrative Code.

         545—8.1(17A,22) Definitions. As used in this chapter:"Agency." In lieu of the words "(official or body issuing these
         rules)", insert "city finance commit-tee".As used in these rules, unless the context otherwise requires, "Committee"
         means the city financecommittee and "director" means the director of the department of management.

         545—8.3(17A,22) Requests for access to records.

         8.3(1) Location of record . In lieu of the words "(insert agency head)", insert "City Finance Committee,Department of
         Management, State Capitol Building, Des Moines, Iowa 50319", and in lieu ofthe words "(insert agency name and
         address)", insert "city finance committee" at the above address.

         8.3(2) Office hours. In lieu of the words "(insert customary office hours of at least thirty hours perweek, insert hours
         specified in Iowa Code section 22.4)", insert "8 a.m. to 4:30 p.m. daily, excludingSaturdays, Sundays, and legal
         holidays."

         8.3(7) Fees. c. Supervisory fee. In lieu of the words "(specify time period)", insert "thirty minutes".

         545—8.9(17A,22) Disclosures w ithout the consent of the subj ect.
                                                                                                                                                                                      HELP
         8.9(1) Open records are routinely disclosed without the consent of the subject.                                                                                             HOME


         8.9(2) To the extent allowed by law, disclosure of confidential records may occur without theconsent of the subject.
         Following are instances where disclosure, if lawful, will generally occur with-outnotice to the subject:

         a . For a routine use as defined in rule 8.10(17A,22) or in any notice for a particular record system.

         b . To a recipient who has provided the committee with advance written assurance that the recordwill be used solely as
         a statistical research or reporting record; provided, that, the record is transferredin a form that does not identify the

         c. To another government agency or to an instrumentality of any governmental jurisdiction with-inor under the control
         of the United States for a civil or criminal law enforcement activity if the activityis authorized by law, and if an
         authorized representative of such government agency or instrumentalityhas submitted a written request to the agency
         specifying the record desired and the law enforcementactivity for which the record is sought.

         d. To an individual pursuant to a showing of compelling circumstances affecting the health orsafety of any individual if
         a notice of the disclosure is transmitted to the last known address of the subject.

         e. To the legislative fiscal bureau under Iowa Code section 2.52.

         f. Disclosures in the course of employee disciplinary proceedings.

         g. In response to a court order or subpoena.

         545—8.10(17A,22) Routine use.

         8.10(1) Defined. "Routine use" means the disclosure of a record without the consent of the subjector subjects, for a
         purpose which is compatible with the purpose for which the record was collected. It includes disclosures required to be
         made by statute other than the public records law, Iowa Code chapter22.

         8.10(2) To the extent allowed by law, the following uses are considered routine uses of all agency records:

         a . Disclosure to those officers, employees, and members of the committee who have a need forthe record in the
         performance of their duties. The custodian of the record may, upon request of anyofficer or employee, or on the
         custodian’s own initiative, determine what constitutes legitimate need touse confidential records.

         b . Disclosure of information indicating an apparent violation of the law to appropriate law enforcementauthorities for
         investigation and possible criminal prosecution, civil court action, or regulatoryorder.

         c . Disclosure to the department of inspections and appeals for matters in which it is performing services or functions on
         behalf of the committee.

         d . Transfers of information within the committee to other state agencies, or to local units of governmentas appropriate
         to administer the program for which the information is collected.

         e . Information released to staff of federal and state entities for audit purposes or for purposes of determining whether
         the committee is operating a program lawfully.
                                                                                                                                                                                      HELP
         f. Any disclosure specifically authorized by the statute under which the record was collected ormaintained.                                                                 HOME


         545—8.11(17A,22) Consensual disclosure of confidential records.

         8.11(1) Consent to disclosure by a subject individual . To the extent permitted by law, the subjectmay consent in
         writing to committee disclosure of confidential records as provided in rule8.7(17A,22).

         8.11(2) Complaints to public officials. A letter from a subject of a confidential record to a publicofficial which seeks the
         official’s intervention on behalf of the subject in a matter that involves theagency may, to the extent permitted by law,
         be treated as an authorization to release sufficient informationabout the subject to the official to resolve the matter.

         545—8.12(17A,22) Release to subj ect.

         8.12(1) The subject of a confidential record may file a written request to review confidential records about that person
         as provided in rule 8.6(17A,22). However, the committee need not release the following records to the subject:

         a . The identity of a person providing information to the committee need not be disclosed directly or indirectly to the
         subject of the information when the information is authorized to be held confidential pursuant to Iowa Code section
         22.7(18) or other provisions of law.

         b . Records need not be disclosed to the subject when they are the work product of an attorney or re otherwise

         8.12(2) Reserved.

         545—8.13(17A,22) Av ailability of records.                                                                                                                                   HELP
                                                                                                                                                                                     HOME
         8.13(1) General . Committee records are open for public inspection and copying unless otherwiseprovided by rule or

         8.13(2) Confidential records . The city finance committee maintains no records that are consideredconfidential or that
         are prohibited from public disclosure.

         545—8.14(17A,22) Personally identifiable information. The city finance committee does not maintain any records
         that could be considered personally identifiable.

         545—8.15(17A,22) Data processing systems. None of the data processing systems used by the agency permit the
         comparison of personally identifiable information in one record system with personally identifiable information in
         another record system.Ch 8, p.3 City Finance[545]

         545—8.16(17A,22) Other records. The committee maintains a variety of records which do not generally contain
         information pertaining to named individuals. The committee maintains the following records, not heretofore listed,
         which do not generally contain personally identifiable or confidential information: minutes from the committee
         meetings, law enforcement officer training reimbursements, special reports and studies, appeals from denied requests
         for permission to exceed statutory levy limits.

         545—8.17(17A,22) Applicability. This chapter does not:

         1. Require the committee to index or retrieve records which contain information about individuals by that person’s
         name or other personal identifier.

         2. Make available to the general public records which would otherwise not be available under the public records law,
         Iowa Code chapter 22.
         3. Govern the maintenance or disclosure of, notification of or access to, records in the possession of the committee
         which are governed by the rules of another agency.

         4. Apply to grantees, including local governments or subdivisions thereof, administering state-fundedprograms, unless
         otherwise provided by law or agreement.

         5. Make available records compiled by the committee in reasonable anticipation of court litigation or formal
         administrative proceedings. The availability of such records to the general public or toany subject individual or party to
         such litigation or proceedings shall be governed by applicable legaland constitutional principles, statutes, rules of
         discovery, evidentiary privileges, and applicable rulesof the committee.These rules are intended to implement Iowa
         Code section 22.11.
RETURN                                                                                                                                                                                           HELP
RULES                                                   [Filed emergency 8/19/88 after Notice 6/29/88—published 9/7/88, effective 8/19/88]                                                      HOME
INDEX




                                                                                                                                                                                  Ch 9, p.1

                                                                                         City Finance[545]


RETURN                                                                                    CHAPTER 9                                                                                              HELP
RULES                                                                                                                                                                                           HOME
INDEX                                               LAW ENFORCEMENT OFFICER TRAINING REIMBURSEMENT

                                                                     [Prior to 11/30/88, see City Finance Committee[230] Ch 6]




         545—9.1(384) Eligible reimbursement. Cities and counties are eligible for reimbursement of law enforcement officer
         training costs for law enforcement officers who have resigned. Training costs for officers fired, retired, or disabled shall
         not be eligible for reimbursement.

         545—9.2(384) Reimbursable costs. Costs eligible for reimbursement include all necessary and actual training costs
         not otherwise recovered which were incurred after July 1, 1980, to comply with the minimum requirements of Iowa
         Code chapter 80B. To the extent funding is available, costs incurred for approved advanced law enforcement training
         are also eligible for reimbursement. Advanced law enforcement training costs must be approved by the local governing
         body and deemed legitimate, necessary and proper by the director of the department of management. Reimbursable
         training costs include mileage, food, lodging, tuition, compensation of the officer in training and the compensation of a
         replacement officer while the officer is in training. Mileage, food and lodging costs are reimbursable at the rates
         normally reimbursed by the claimant to other employees for work related travel. Compensation of the officer in training
         and the replacement officer(s) includes wages and employer paid payroll taxes, insurance and pension contributions.
         However, the reimbursable compensation of the replacement officer(s) shall not exceed the reimbursable compensation
         of the officer in training.Other costs eligible for reimbursement include those required by the training facility such as
         545—9.3(384) Filing of claims. Claims for reimbursement shall be filed on forms prescribed by the director of the
         department of management. Forms may be obtained from the department of management. Claims for payment shall
         be filed with the Department of Management, State Capitol, Des Moines,Iowa 50319. Claims must be filed within 90
         days after the officer has resigned. If a reasonable cause can be shown, the due date may be waived. Claims filed after
         May 15 of any fiscal year will be considered for reimbursement in the following fiscal year. No more than one claim
         may be submitted for each reimbursable expense.Claims shall be signed by the mayor or chairperson of the board of
         supervisors and attested by the city clerk or county auditor.

         545—9.4(384) Documentation. Claims for reimbursement of law enforcement officer training costs shall be
         accompanied by proper documentation. Such documentation may include copies of invoices,canceled checks, salary
         and benefits schedules and any other supporting documents deemed necessary by the city finance committee.

         545—9.5(384) Reimbursement percentage. The amount of reimbursement shall be determinedupon the length of
         service of the resigned officer after completion of law enforcement training as provided by statute.

         545—9.6(384) Payment. Funds available for reimbursement will first be applied to approved claims for minimum law
         enforcement officer training required under Iowa Code chapter 80B. If the proceeds of the fund are insufficient to
         reimburse the total amount of the approved claims made during the year,Ch 9, p.2 City Finance [545] the
         reimbursements will be prorated. Any remaining funds will be applied to approved claims for advanced law
         enforcement training on a pro rata basis.

         545—9.7(384) Officer rehired. In the event a resigned officer is rehired by the city or county within one year from the
         date of resignation, the total costs reimbursed to the city or county for law enforcement training of that officer shall be
         refunded to the law enforcement officer training reimbursement funds. The reimbursement for training costs shall be
         refunded within 90 days of the date of rehire and shall be accompanied by a letter of explanation.

         545—9.8(384) Decision appealed. A city or county may appeal a reimbursement decision by the director of the
         department of management to the city finance committee. The appeal must be submitted in writing within 60 days
         from the date of notification of a decision from the director. Appeals shall befiled with the City Finance Committee,
         Department of Management, State Capitol, Des Moines, Iowa50319.
                                                                                                                                                                                                 HELP
                                                                T hese rules are intended to implement Iowa Code section 384.15.                                                                HOME

         [Filed emergency 9/26/84—published 10/24/84, effective 9/26/84][Filed emergency 6/14/85—published 7/3/85, effective 6/14/85][Filed 11/3/88, Notice 5/4/88—published
         11/30/88, effective 1/4/89]




                                                                                                                                                                                 Ch 10, p.1

                                                                                         City Finance[545]


RETURN                                                                                   CHAPTER 10                                                                                              HELP
RULES                                                                                                                                                                                           HOME
INDEX                                                                    TAX RATE SUSPENSION APPEAL

         545—10.1(24) Decision appealed. A city may appeal a tax rate suspension decision by the director of the department
         of management to the city finance committee. The appeal must be submitted in writing no later than February 1 to
         the City Finance Committee, Department of Management, State CapitolBuilding, Des Moines, Iowa 50319.

                                                                   This rule is intended to implement Iowa Code section 24.48.                                                                RETURN to
                                                                                                                                                                                              384.1


                                                                [Filed 11/3/88, Notice 5/4/88—published 11/30/88, effective 1/4/89]




                                                                          CITY CHART OF ACCOUNTS                                                                                                 HELP
                                                                                        Table of Contents                                                                                       HOME
         TYPES OF FUNDS:

         GOVERNMENTAL FUNDS (BUDGETARY)

         FIDUCIARY FUNDS (NONBUDGETARY)

         PROPRIETARY FUNDS (BUDGETARY)

         CLASSIFICATION BY FUND

         CLASSIFICATION BY FUNCTION

         GOVERNMENTAL ACTIVITIES:

                                                                                     FUNCTION 1xxx - PUBLIC SAFETY

                                                                                     FUNCTION 2xxx - PUBLIC W ORKS

                                                                                     FUNCTION 3xxx - HEALTH AND SOCIAL SERVICES

                                                                                     FUNCTION 4xxx - CULTURE AND RECREATION

                                                                                     FUNCTION 5xxx - COMMUNITY AND ECONOMIC DEVELOPMENT

                                                                                     FUNCTION 6xxx - GENERAL GOVERNMENT

                                                                                     FUNCTION 7xxx - DEBT SERVICE

                                                                                     FUNCTION 76xx - CAPITAL PROJECTS

         BUSINESS TYPE ACTIVITIES:
                                                                                      FUNCTION 8xxx - BUSINESS TYPE ACTIVITIES

         OTHER ACTIVITIES:
                                                                                      FUNCTION 9xxx - TRANSFERS, INTERNAL SERVICE AND

                                                                                      NON-PROGRAM GENERAL REVENUES


         REVENUE MAJOR AREAS
         REVENUE TYPES
                                                                                      PROGRAM REVENUES

                                                                                      GENERAL REVENUES

         CLASSIFICATION OF REVENUES BY SOURCE                                         (Click to view explanation)

         REVENUES BY SOURCE:

                                                                                   REVENUE MAJOR AREA 1xxx - TAXES                                                                               HELP
                                                                                                                                                                                                HOME
                                                                                   REVENUE MAJOR AREA 2xxx - LICENSES & PERMITS

                                                                                   REVENUE MAJOR AREA 3xxx - USE OF MONEY & PROPERTY

                                                                                   REVENUE MAJOR AREA 4xxx - INTERGOVERNMENTAL

                                                                                   REVENUE MAJOR AREA 5xxx - CHARGES FOR SERVICE

                                                                                   REVENUE MAJOR AREA 6xxx - SPECIAL ASSESSMENTS

                                                                                   REVENUE MAJOR AREA 7xxx - MISCELLANEOUS REVENUES

                                                                                   REVENUE MAJOR AREA 8xxx - OTHER FINANCING SOURCES

         CLASSIFICATION OF EXPENDITURES BY OBJECT                                           (Click to view explanation)

         EXPENDITURE OBJECT MAJOR AREAS                                           (Click to view explanation)

                                                                                   EXPENDITURE AREA 6000 to 6299 - PERSONAL SERVICES

                                                                                   EXPENDITURE AREA 6300 to 6699 - SERVICES AND COMMODITIES

                                                                                   EXPENDITURE AREA 6700 to 6799 - CAPITAL OUTLAY

                                                                                   EXPENDITURE AREA 6800 to 6899 - DEBT SERVICE

                                                                                   EXPENDITURE AREA 6900 to 6999 - TRANSFERS

         BALANCE SHEET ACCOUNTS

                                    ASSETS

                                    LIABILITIES

                                    FUND EQUITY




RETURN                                                                              TYPES OF FUNDS                                                                                               HELP
CHART
                                                                                                                                                                                                HOME
INDEX
         The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for by a
         separate set of self-balancing accounts that comprise its assets, liabilities, fund balances, revenues and expenditures.



         GOVERNMENTAL FUNDS (BUDGETARY)

         GENERAL FUND – The General Fund is the chief operating fund of the City. All general tax revenues and other receipts that are not allocated by law or contractual
         agreement to some other fund are accounted for in this fund. From this fund are paid the general operating expenses, the fixed charges, and the capital improvement costs
         that are not paid from other funds. In order to accurately track the taxes received from voted and non-voted levies, separate accounts within the General Fund may be
         established

         SPECIAL REVENUE FUNDS – Account for proceeds from specific sources (other than those accounted for within capital projects funds) which are usually required by
         law or regulation to be accounted for in separate funds and to be expended for specific purposes. The funds previously classified as expendable trusts should be reported
         here.

         CAPITAL PROJECTS FUNDS – Optionally account for resources used in the acquisition or construction of major capital facilities and capital assets. (Even if a capital
         project fund is used, not all capital acquisitions need be accounted for in the fund. For example, the routine purchases of capitalizable items (e.g., police vehicles, copy
         equipment) are typically budgeted and reported in the General Fund or other governmental fund.

         DEBT SERVICE FUNDS – Account for the payment of interest and principal on the City's general long-term debt except when authorized or required to be paid from
         other funds.

         PERMANENT FUNDS – Account for resources that are legally restricted to the extent that only the earnings, and not principal, may be used for purposes that support the
         reporting of government’s programs (i.e., for the benefit of the government or its citizenry). The funds previously classified as non-expendable trusts, such as a Perpetual
         Care Cemetery fund, should be reported here.

         GOVERNMENTAL ACTIVITIES – (Government wide financial reporting). Account for balances related to governmental funds that are only reported in the government-
         wide statement of net assets.


RETURN   FIDUCIARY FUNDS (NONBUDGETARY)                                                                                                                                                          HELP
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INDEX
                                                                                                                                                                                                HOME
         PENSION TRUST FUNDS – Account for assets of pension plans held by a government in a trustee capacity.

         PRIVATE PURPOSE TRUST FUNDS – Account for trust arrangements, including those for escheat property, where principal and income benefit individuals, private
         organizations, or other governments. The major use of private purpose funds is for escheat property.

         AGENCY FUNDS – Account for those assets held solely in a custodial capacity by a governmental unit as an agent for individuals, private organizations, other
         governmental units, and/or other funds.

         PROPRIETARY FUNDS (BUDGETARY)

         ENTERPRISE FUNDS – Account for operations: (a) that are financed and operated in a manner similar to private business enterprises -- where the intent of the
         governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered
         primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is
         appropriate for capital maintenance, public policy, management control, accountability, or other purposes.


         If the governing body’s intent is not to report the activity as a business type activity, the transactions should be reported in the appropriate governmental activity in the
         General Fund or other governmental fund. An example of this would be cable franchise fees, which would be a revenue in the General Fund.



         INTERNAL SERVICE FUNDS – Account for the financing of goods or services provided by one department or agency to other departments or agencies of the
         governmental unit, or to other governmental units, on a cost-reimbursement basis. Costs include the exhaustion of any fixed assets or “depreciation expense.” With this in
         mind, an internal service fund should only be used if a government intends to recover the full cost of providing a service (including any depreciation expense) through user
         charges.
RETURN                                                                                                                                                                                           HELP
CHART
INDEX    The major use of internal service funds by Iowa city governments is for self-insurance.                                                                                                HOME



                                                                              CLASSIFICATION BY FUND

         All transactions and accounts must be classified by fund. Funds are assigned three-digit codes in this Uniform Chart of Accounts. The fund numbers have been designed
         to provide flexibility. Cities can add, expand or consolidate fund numbers to meet their individual needs.


         GENERAL FUND

         001 General Fund (May also include individual accounts for voted and non-voted levies.)


RETURN   SPECIAL REVENUE FUNDS                                                                                                                                                                   HELP
CHART
INDEX
                                                                                                                                                                                                HOME
         110           Road Use Tax
         112           Employee Benefit
         117           Chapter 410/411 Tax Levy
         119           Emergency Fund
         121           Local Option Sales Tax
         125           Tax Increment Financing
         145           Urban Renewal
         160           Economic Development
         162           SSMID- Self Supported Municipal Development
         167           Restricted Gifts
         177           Asset Forfeiture


         DEBT SERVICE FUND

         200           Debt Service


         CAPITAL PROJECTS FUNDS

         300           Capital Improvement Reserve Fund (Tax Levy Fund)
         301           Capital Project Funds


         PERMANENT FUNDS

         500            Permanent Funds


         ENTERPRISE AND UTILITY FUNDS
                                                                                                                                                                                                 HELP
         600            Water                                                                                                                                                                   HOME
         610            Sewer
         630            Electric
         640            Gas
         650            Parking
         660            Airport
         670            Landfill/Garbage
         680            Hospital
         690            Transit
         700            Cable TV
         710            Internet
         720            Telephone
         730            Housing Authority
         740            Storm Water


         INTERNAL SERVICE FUNDS

         810             Revolving Fund
         820             Risk Management/Self-Insurance Fund
         830             Other


         FIDUCIARY FUNDS

         910              410/411 Trust Funds
RETURN   930              Escheat Funds                                                                                                                                                          HELP
CHART
         950              Agency Funds                                                                                                                                                          HOME
INDEX



                                                                          CLASSIFICATION BY FUNCTION

         The term function refers to the major program areas referenced by the Iowa Administrative Code. Classification of
         revenues and expenditures by function provides information on the purposes or objectives of expenditures and the
         related revenues. The published budget summary requires the reporting of expenditures within one of eight major
         expenditure classes for governmental activities and reporting within those business type activities that are appropriate
         for your city. This section includes two options: one with three digit function numbers and one with four digit function
         numbers. Cities may choose to use the system that best fits their needs.

RETURN   GOVERNMENTAL ACTIVITIES                                                                                                                                                                 HELP
CHART
INDEX    Four Digit       Three Digit                                                                                                                                                           HOME
         System           System


                                                Public Safety

         1010          110          Police Operations/Crime Prevention
         1020          120          Jail
         1030          130          Emergency Management
         1040          140          Flood Control
         1050          150          Fire Department
         1060          160          Ambulance
         1070          170          Building Inspections
         1080          180          Miscellaneous Protective Services
         1090          190          Animal Control
         1900          199          Other Public Safety

                                                Public Works
         2010          210          Roads, Bridges, Sidewalks
         2020          220          Parking – Meter & Off Street
         2030          230          Street Lighting
         2040          240          Traffic Control & Safety
         2050          250          Snow Removal
         2060          260          Highway Engineering
         2070          270          Street Cleaning
         2080          280          Airport (if not an enterprise)
         2090          290          Garbage (if not an enterprise)
         2900          299          Other Public Works

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INDEX
                                                                                                                                                                                                HOME
         3010          310          Welfare Assistance
         3020          320          City Hospital
         3030          330          Payments to Private Hospitals
         3040          340          Health Regulation & Inspections
         3050          350          Water, Air, Mosquito Control
         3060          360          Community Mental Health
         3900          399          Other Health & Social Services

                                                Culture & Recreation
         4010           410         Library Services
         4020           420         Museum, Band, Theater
         4030           430         Parks
         4040           440         Recreation
         4050           450         Cemetery
         4060           460         Community Center, Zoo & Marina
         4900           499         Other Culture & Recreation


RETURN                                          Community & Economic Dev elopment                                                                                                                HELP
CHART
INDEX
                                                                                                                                                                                              HOME
         5010            510             Community Beautification
         5020            520             Economic Development
         5030            530             Housing & Urban Renewal
         5040            540             Planning & Zoning
         5900            599             Other Community & Economic Development ( Includes TIF rebates)


                                                       General Gov ernment

         6010            610             Mayor, Council & City Manager
         6020            620             Clerk, Treasurer & Financial Administration
         6030            630             Elections
         6040            640             Legal Services & City Attorney
         6050            650             City Hall & General Buildings
         6060            660             Tort Liability
         6900            699             Other General Government

                                                       Debt Serv ice
         7010            710             Debt Service

                                                       Capital Proj ects
         7500            750             Capital Projects


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INDEX
                                                                                                                                                                                              HOME
         8101            810             Water
         8015            815             Sewer & Sewage Disposal
         8020            820             Electric
         8025            825             Gas
         8030            830             Parking
         8035            835             Airport
         8040            840             Landfill/Garbage
         8045            845             Hospital
         8050            850             Transit
         8055            855             Cable TV, Telephone, Internet
         8060            860             Housing Authority
         8065            865             Storm Water
         8900            899             Other Business Type


RETURN   OTHER ACTIVITIES                                                                                                                                                                      HELP
CHART
INDEX
                                        Transfer of Funds and Internal Service                                                                                                                HOME
         9100            910             Transfers Out
         9300            930             Non-Budgeted (non budgeted internal service, private purpose trusts and agency trusts)

                                        Non-program General Revenue
         9500            950             Non-program General Revenue


                                                                                         REVENUE MAJOR AREAS

         1. TAXES – Includes levied property taxes but does not include state property tax replacements against those taxes. Also includes other city taxes, local option taxes,
         gambling taxes and tax increment financing revenue.

         2. LICENSES AND PERMITS – Includes building structure and environmental permits, health and environmental licenses and permits, and other licenses and permits.


         3. USE OF MONEY AND PROPERTY – Includes earnings from investments, rents, royalties and other miscellaneous related income. Does not include proceeds from
         sale of property.

         4. INTERGOVERNMENTAL – Includes state-shared revenues, state and federal grants and reimbursements, contributions and reimbursements from other
         governmental units and agencies, and payments in lieu of taxes.

         5. CHARGES FOR SERVICE – Includes charges for pertinent utility service, as well as related charges and connect/re-connect and penalty/forfeiture fees charged.
         Also includes any charges for other city service.

         6. SPECIAL ASSESSMENTS – Includes charges for any city assessments.

         7. MISCELLANEOUS REVENUES – Includes contributions, deposits and refunds, sale of merchandise, fines and internal service charges.

         8. OTHER FINANCING SOURCES – Includes transfers in and interfund loans, proceeds from the sale of real and personal property and proceeds from debt.




                                                                                              REVENUE TYPES

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INDEX
                                                                                                                                                                                              HOME
         1. CHARGES FOR SERVICE – Include revenues based on exchange or exchange-like transactions. These revenues arise from charges to customers or applicants who
         purchase, use or directly benefit from the goods, services or privileges provided. Revenues in this category include fees charged for specific services, such as licenses
         and permits and any other amounts charged to service recipients.

         2. OPERATING GRANTS AND CONTRIBUTIONS – Revenues that are restricted for use in a particular operating program. These revenues are specifically
         attributable to a program and reduce the net expense of that program.

         3. CAPITAL GRANTS AND CONTRIBUTIONS – Revenues that are restricted for use in a particular capital program. These revenues are specifically attributable to a
         program and reduce the net expense of the program. NOTE: Multi-purpose grants that do not provide for specific identification of the programs and the amounts should
         be reported as general revenues.

         GENERAL REVENUES

         4. GENERAL REVENUES – All revenues are general revenues unless they are required to be reported as program revenues (charges for service or operating or
         capital grants and contributions). All taxes, even those that are levied for a specific purpose, are general revenues and should be reported by type of tax. i.e., sales tax,
         property tax, franchise tax. All other non-tax revenues (including interest, grants and contributions) that do not meet the criteria to be reported as program revenues should
         also be reported as general revenues.

RETURN
CHART
INDEX                                                                   CLASSIFICATION OF REVENUES BY SOURCE                                                                                   HELP
                                                                                                                                                                                              HOME
         Classification of revenues by source provides information about the resources obtained. Revenue sources are assigned four-digit codes in the Uniform Chart of
         Accounts. The first digit, a four (4), indicates the number series is a revenue source. No other series of numbers in the account code structure will start with this same
         digit, apart from three-digit fund numbers. The second digit refers to a major area. Major areas are broader categories of types of revenues. Minor areas are more
         detailed groupings within the major areas. Minor areas contain line-items, which indicate fairly specifically the resource obtained. Thus, a four-digit source code
         identifies an item as a revenue, a specific major area and line-item.



         Further, the account code structure provided here is flexible. Cities can add, expand or consolidate source accounts to meet their specific needs within each major area.


         Components of Account Code Structure Relating to Revenues by Source:

         Fund – Describes a unique accounting entity whose operations are accounted for by a separate set of self-balancing accounts. Includes General Fund, Special Revenue
         Funds, Debt Service Funds, Capital Funds, Permanent (Perpetual) Funds, Enterprise and Utility Funds, Internal Service Funds and Fiduciary Funds.


         Function (also referred to as Department or Program) – Corresponds to the new nine major program areas and business type activities resulting from the changes
         made to implement GASB 34. Describes the department or sub-department within the city responsible for or benefiting from an activity.


         Type – Corresponds to the four types of revenue resulting from the changes made to implement GASB 34. The transactions in certain revenue sources may not all be one
         type. For example: unrestricted interest earned is always a type 4, but interest that is restricted will be a type 2 or 3 depending on whether the interest is restricted under an
         operating grant or contribution or a capital grant or contribution. For most revenue sources that may not all be one type the options are listed. However, rarely, a city may
         receive a grant that has no restrictions. In that instance the transaction would be a type 4. The appropriate type should be attached to each transaction based on the
         particulars of the transaction.

         Source – Corresponds to the major area of revenue and the line-item account that provides more detail on the type of revenue.

         Examples:

         1. Example of a revenue account coding for a building permit issued by the city’s building inspector and paid to the city by a citizen:

         Fund                   Function                    Type                Source
         General Fund            Inspections                Charges for Service    Building and Construction Permits
         001                    1070                    1                     4120

         2. Example of a revenue account coding for a capital CDBG grant received by the city for a new city hall..

         Fund                     Function                Type                 Source
         Capital Project-          City Hall               Capital grants and         m
                                                                                  Com unity Development
         CDBG                                            contributions        Block grant
         301                    6050                     3                   4405

                                                                                         REVENUES BY SOURCE

RETURN   TAXES                                                                                                                                                                                 HELP
CHART
INDEX    Rev enue           Rev enue                                                                                                                                                          HOME
         Source             Types
                                         General Property Taxes

         4000             4               Property Taxes – Current
         4001             4               Property Taxes – Prior Years
         4003             4               Agricultural Land Taxes

                                         Non-Voted:
                                         Taxes for General Fund Outside $8.10 limit (Code of Iowa 384.12)

         4005             4                Tax to Pay Contract Terms for Use of Bridge
         4006             4                Operation of a Municipally-Owned Transit
         4007             4                Lease of Civic Center
         4008             4                Operation of Civic Center
         4009             4                Sanitary Disposal Project Planning
         4010             4                Aviation Authority
         4011             4                Joint County-City Building
         4012             4                Levee Improvement-Special Charter Cities
         4013             4                Liability, Property, Self Insurance Costs Each
         4014             4                Support of Local Emergency Management Commission

                                          Voted:
                                          Taxes for General Fund Outside $8.10 Limit (Code of Iowa 384.12)

         4020             4                Musical, Artistic or Cultural Purposes
         4021             4                Memorial Building
         4022             4                Symphony orchestra                                                                                                                                  HELP
         4023             4                Cultural or Scientific Facilities                                                                                                                  HOME
         4024             4                County Bridge
         4025             4                Aid a Bridge Company-Boundary Rivers
         4026             4                Aid to a Public Transit Company
         4027             4                Gift Institution Maintenance
         4028             4                Tax to Exceed any Levy Limit
         4029             4                Aid to Public Library
         4030             4                Unified Law Enforcement

                                           Tax Increment Financing/Excise Tax

         4050               4              Taxes on TIF – Urban Renewal Area
         Rev enue           Rev enue
         Source             Types
                                           Other City Taxes

         4060               4                  Utility Excise Tax
         4065               4                  Utility Franchise Tax
         4070               4                  Pari-mutuel Wager Tax
         4075               4                  Gaming Wager Tax
         4080               4                  Mobile Home Taxes
         4085               4                  Hotel-Motel Tax
         4090               4                  Local Option Tax


RETURN   LICENSES AND PERMITS                                                                                                                                                                  HELP
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INDEX
                                                                                                                                                                                              HOME
                                           Alcoholic Beverage & Tobacco Control

         4100               1                  Alcoholic Control Licenses
         4105               1                  Cigarette Permits

                                           Building Structure & Equipment Permits

         4110                 1                Building Trades Licenses
         4112                 1                Electricians License
         4114                 1                Mechanical [heating & vent]
         4116                 1                Plumbers Licenses
         4118                 1                Gas Installers
         4120                 1                Building & Construction Permits
         4122                 1                Building
         4124                 1                Electrical
         4126                 1                Gas
         4128                 1                Mechanical
         4130                 1                Plumbing
         4132                 1                Street Occupancy
         4134                 1                Street Excavation [curb or utility cut]
         4136                 1                Public Right of Way Permit

                                               Health & Environmental Permits

         4150                 1                 Health Permits

                                               Miscellaneous Licenses & Permits

         4160                 1                Franchise Fees [other than Taxes]
         4165                 1                Special Regulatory Licenses
         4170                 1                Peddlers, Solicitors and Transient Merchants Licenses
         4175                 1                Amusement Licenses
         4180                 1                Animal Licenses
         4185                 1                Bicycle License & Regulation
         4190                 1                Miscellaneous Licenses & Permits


RETURN   USE OF MONEY & PROPERTY                                                                                                                                                               HELP
CHART
INDEX
                                                                                                                                                                                              HOME
         Rev enue           Rev enue



         4300            2, 3, or 4              Interest
         4310            2, 3, or 4              Rent
         4320            2, 3, or 4              Wireless Communication Rent
         4330            2, 3, or 4              Concession Percentages Etc.
         4340            2, 3, or 4              Other Misc Use of Money & Property


RETURN   INTERGOVERNMENTAL                                                                                                                                                                     HELP
CHART
INDEX                                                                                                                                                                                         HOME
                                               Federal Grants & Reimbursements

         4400             2 or 3                Federal Grants
         4405             2 or 3                Community Development Block Grants
         4410             2 or 3                Housing & Urban Development
         4415             2 or 3                Public Assistance Grants
         4420               4                   Payment In Lieu of Taxes

                                               State Shared Revenues

         4430                   2               Road Use Taxes
         4431                   4               Bank Franchise Tax
         4432                   4               State Allocation [405A]


                                                Other State Grants & Reimbursements
         4440               2 or 3               State Grants
         4445               2 or 3               Iowa Department of Transportation
         4450               2 or 3               Iowa Department of Natural Resources
         4455               2 or 3               Iowa Department of Economic Development
         4460               2 or 3               CEBA Grants

                                                Local Grants & Reimbursements

         4465               2 or 3                County Contributions
         4470               2 or 3                Library Service
         4475               2 or 3                Township Contributions
         4480               2 or 3                Library Service
         4485               2 or 3                Fire/EMT Service


RETURN   CHARGES FOR SERVICES                                                                                                                                                                  HELP
CHART
INDEX    Rev enue                   Rev enue                                                                                                                                                  HOME


         4500                   1                Charges/Fees for Service
         4510                   1                Non-metered Service
         4520                   1                Meter Testing
         4530                   1                Forfeitures/Penalties
         4540                   1                Connect/Re-Connect Fees
         4550                   1                Miscellaneous Charges for Service


         SPECIAL ASSESSMENTS
         4600                   1                Assessments

RETUR
 N to
         MISCELLANEOUS REVENUES
RE-Est   Rev enue                   Rev enue

                                                 Contributions

         4700               2 or 3                Public Sources
         4705               2 or 3                Private Sources
         4710               2 or 3                Reimbursements
         4715               2 or 3                Refunds
         4720               2 or 3                Insurance Settlements
         4725               2 or 3                Project Sales Tax Refunds

                                                 Deposits & Sales/Fuel Tax Refunds

         4730                   1                 Deposits
         4735                   1                 Sales/Fuel Tax Refunds

                                                 Sale of Property & Merchandise

         4740                   1                 Sale of Cemetery Lots
         4745                   1                 Sale of Salvage
         4750                   1                 Merchandise Sales
         4755                   1                 Recreation Concessions
         4760                   1                 Swimming Pool Concessions                                                                                                                    HELP
                                                                                                                                                                                              HOME
                                                 Fines

         4765                   1                 Fines
         4770                   1                 Court Fines
         4775                   1                 Parking Violation Fees
         4780                   1                 Miscellaneous Fines

                                                 Internal Service Charges

         4782                   9                 Internal Service Charges
         4784                   9                 Equipment Rental Services
         4786                   9                 Central Stores Services
         4788                   9                 Central Data Processing Services
         4790                   9                 Central Communications Services
         4792                   9                  Risk Management/Self Insurance
         4794                   9                  Other Internal Services

RETURN   OTHER FINANCING SOURCES                                                                                                                                                               HELP
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INDEX                                             Sale of Fixed Assets                                                                                                                        HOME
         4800                   4                  Sale of Real Property
         4810                   4                  Sale of Personal Property

                                                   Proceeds of Debt

         4820                   4                  Proceeds From Debt

                                                  Other Non-Revenue Sources
         4830                   4                  Transfers In and Interfund Loans




RETURN                                                               CLASSIFICATION OF EXPENDITURES BY OBJECT                                                                                  HELP
CHART
INDEX                                                                                                                                                                                         HOME
         Classification of expenditures by object provides information about the item purchased or service obtained. Expenditure objects are assigned four-digit codes in the
         Uniform Chart of Accounts. The first digit, a six (6), indicates the number series is an expenditure object. No other series of numbers in the account code structure will
         start with this same digit, apart from three-digit fund numbers. The second digit refers to a major or minor area. Major areas are broader categories of types of
         expenditures. Minor areas are more detailed groupings within the major areas. Minor areas contain line-items, which indicate fairly specifically the item purchased or
         service obtained. Thus, a four-digit object code identifies an item as an expenditure, a specific major or minor area and line item.



         Further, the account code structure provided here is flexible. Cities can add, expand or consolidate object accounts to meet their specific needs within each minor area.


         Components of Account Code Structure relating to Expenditures by Object:

         Fund – Describes a unique accounting entity whose operations are accounted for by a separate set of self-balancing accounts. Includes General Fund, Special Revenue
         Funds, Debt Service Funds, Capital Funds, Permanent (Perpetual) Funds, Enterprise and Utility Funds, Internal Service Funds and Fiduciary Funds.


         Function (also referred to as Departm or Program – Corresponds to the new nine major program areas resulting from the changes made to implement GASB 34.
                                              ent            )
         Describes the department or sub-department within the city responsible for or benefiting from an activity.

         Object (also referred to as Expenditure Account) – Corresponds to the major or minor area or type of expense and the line-item account which provides more detail on
         the type of expense.

         Examples:

         1. Example of expenditure account coding for long distance telephone services used by the city’s building inspector and paid to an external telecommunications utility:

         Fund                                    Function                       Object
         General Fund                            Inspections                          m
                                                                               Telecom unications Expense
         001                                    1070                         6373

         2. Example of expenditure account coding for acquiring a mower for dedicated use at the city cemetery and paid from the perpetual care fund:
         Fund                                   Function                      Object
         Perpetual Care Fund                      Cemetery                     Heavy Equipment
         501                                    4050                         6723

RETURN   EXPENDITURE OBJECT MAJOR AREAS                                                                                                                                                        HELP
CHART
INDEX
                                                                                                                                                                                              HOME
         1. PERSONAL SERVICES – Include expenditures for salaries, wages, related employee benefits and staff development provided for all persons employed by the city.
         Employee benefits include contributions to retirement systems, insurance and similar benefits. Staff development includes association memberships, training and
         conferences.

         2. SERVICES & COMMODITIES – Include articles and supplies that are consumed or materially altered when used. Repairs, maintenance and utility expenses are also
         contained in this area. Commodities include capital outlays for items below the city’s capitalization threshold.

         3. CAPITAL OUTLAYS – Include expenditures that result in the acquisition of, or additions to, capital assets. To be classified as a capital outlay, an item must have
         generally an expected life of more than one year and a cost equal or greater than the city’s capitalization threshold. Each city should establish a (reasonable) threshold
         amount. Items meeting the established criteria should be added to the city’s capital asset inventory value. Items failing to meet these criteria are classified as commodities.
         Capital outlays also includes additions to capital assets related to the acquisition or construction of major capital facilities and capital assets.



         4. DEBT SERVICE – Includes expenditures for the retirement of general long-term debt and for the payment of interest and bond registration fees. Professional fees
         relating to debt issuance should be recorded under 6400 Contractual Services.

         5. TRANSFERS – Accounts for interfund operating transfers out of budgeted funds to other budgeted funds. Any moneys transferred from budgeted funds to non-
         budgeted funds must be classified as expenditures within the proper expenditure class. An appropriate method of moving moneys from budgeted to non-budgeted funds
         would be the use of a warrant charged to the appropriate expenditure area.



                                                                                         EXPENDITURE OBJECTS

RETURN   EXPENDITURE AREA 6000 to 6299 -- PERSONAL SERVICES                                                                                                                                    HELP
CHART
INDEX
         Line-Item                                                                            Notes                                                                                           HOME

                  SALARIES AND W AGES
         6010     Salaries-Regular Full Time
         6020     Salaries-Regular Part Time
         6030     Hourly Wages-Temporary / Seasonal
         6040     Overtime
         6050     Fee-based
         6061     Special Pay-Longevity
         6062     Special Pay-Holiday Pay
         6063     Special Pay-Sick Leave Incentive
         6064     Special Pay-Vacation
         6065     Special Pay-Standby / Oncall Pay
         6066     Special Pay-Shift Differential
         6067     Special Pay-Education Pay
         6069     Special Pay-Other
         6099     Other Pay
                  EMPLOYEE BENEFITS & COSTS
         6110     FICA - City Contribution
         6120      Medicare - City Contribution
         6130     IPERS - City Contribution
         6141     Pension-411
         6142     Pension-City Manager
         6150     Group Insurance-Health/Dental/Vision/Life/Disability
         6160     Workers' Compensation
         6170     Unemployment Compensation
         6181     Allowances – Uniform
         6182     Allowances – Vehicle
         6183     Allowances - Medical/Insurance
         6199     Other Benefits & Costs
                  STAFF DEVELOPMENT
         6210     Association Dues
         6220     Subscriptions & Educational Materials
         6230     Training
         6240     Meetings and Conferences
         6250     Education Reimbursement
         6299     Other Staff Development


RETURN   EXPENDITURE AREA 6300 to 6699 – SERVICES & COMMODITIES                                                                                                                                HELP
CHART
INDEX
         Line-Item                                                                         Notes                                                                                              HOME

                  REPAIR, MAINENTANCE & UTILITIES
         6310     Building Maintenance & Repair
         6320     Grounds Maintenance & Repair
         6331     Vehicle Operations
         6332     Vehicle Repair
         6340     Office Equipment Repair
         6350     Operational Equipment Repair
         6360     Depreciation Expense
         6371     Electric / Gas Expense                                                 Resulting from city use
         6372     Refuse / Recycling                                                     Resulting from city use
         6373     Telecommunications Expense                                              Resulting from city use
         6374     Water / Sewer Expense                                                  Resulting from city use
         6379     Other Utility Expense                                                  Resulting from city use
         6399     Other Maintenance & Repair
                  CONTRACTUAL SERVICES
         6401     Accounting & Auditing Expense
         6402     Advertising Expense
         6403     Clerical Expense                                                       Outsourced – not wages
         6404     Collections Expense
         6405     Court & Recording Fee Expense
         6406     Damages / Tort Claims
         6407     Engineering Expense                                                                                                                                                          HELP
         6408     Insurance Expense                                                                                                                                                           HOME
         6409     Janitorial Expense
         6410     Labor Relations Expense
         6411     Legal Expense
         6412     Medical / Wellness Expense                                               Required immunizations
         6413     Payments to Other Agencies                                                28E agreements
         6414     Printing & Publishing Expense
         6415     Rents & Leases- Equipment & Vehicles
         6416     Rents & Leases- Land & Buildings
         6417     Street Maintenance Expense
         6418     Tax Expense                                                            Property, service or sales
         6419     Technology Services Expense                                              Includes data processing
         6490     Other Professional Services Expense
         6499     Other Contractual Services
                  COMMODITIES
         6501     Chemicals
         6502     Library Materials
         6503     Merchandise for Re-sale
         6504     Minor Equipment
         6505     Other Equipment
         6506     Office Supplies
         6507     Operating Supplies
         6508     Postage / Shipping
         6509     Posts / Signs
         6510     Safety Supplies
         6599     Other Supplies


RETURN   EXPENDITURE AREA 6700 to 6799 – CAPITAL OUTLAY                                                                                                                                        HELP
CHART
INDEX    Line-Item                                                 Notes                                                                                                                      HOME
                                                            Include only those items that are above the city’s thresholds for capitalization of capital assets.
                  CAPITAL OUTLAY                                Items below the capitalization thresholds should be reported as commodities.
         6710     Vehicles
         6721     Furniture / Fixtures
         6723     Heavy Equipment
         6725     Office Equipment
         6727     Other Capital Equipment
         6730     Land
          6740   Rights-of-Way
          6750   Buildings
          6761   Streets
          6763   Bridges / Culverts
          6765   Storm Drainage
          6767   Sanitary Sewers
          6770   Library Capital
          6780   Utility Systems & Structures             Other than building
          6790   Infrastructure
          6799   Other Capital Outlay

          EXPENDITURE AREA 6800 to 6899 – DEBT SERVICE
          Line-Item                                     Notes
                 DEBT SERVICE
          6801    Principal Payments
          6851    Interest Payments
          6899    Bond Registration Fees


RETURN    EXPENDITURE AREA 6900 to 6999 - TRANSFERS                                                                                                               HELP
CHART
INDEX     Line-Item                                     Notes                                                                                                    HOME
                 TRANSFERS
          6910   Transfers Out
          6920   Interfund Loans




                                                                        BALANCE SHEET ACCOUNTS

RETURN            ASSETS                                                                                                                                          HELP
CHART
INDEX
                                                                                                                                                                 HOME

          CURRENT ASSETS

          1110 Cash
          1120 Petty Cash
          1150 Investment – IPAIT
          1160 Investment – Money Market
          1170 Customer Deposits
          1180 Insurance Reserve (For Self Insurance)
          1190 Investments Restricted (Long Term)

          TAXES & OTHER RECEIVABLES

          1210 Taxes Receivable
          1220 Accounts Receivable
          1225 Allowance for Uncollectible A/R (CR)
          1230 Accounts Receivable (Misc Charges)
          1300 Assessments Receivable
          1320 Due From Other Governmental Units
          1330 Due From Other Funds
          1335 Advance to Other Funds
          1340 Unbilled Accounts Receivable

          INVENTORIES AND OTHER PREPAID ITEMS

          1600 Inventories
          1650 Prepaid items

          CAPITAL ASSETS

          1710 Land
          1720 Buildings
          1725 Acc Depr – Buildings
          1730 Improvements Other Than Buildings
          1735 Acc Depr – Improvements other than Buildings
          1740 Machinery and Equipment
          1745 Acc Depr - Machinery and Equipment
          1750 Vehicles
          1755 Acc Depr – Vehicles
          1760 Utility System
          1765 Acc Depr – Utility System
          1770 Furniture/Fixtures
          1775 Acc Depr – Furniture Fixtures
          1800 Infrastructure
          1805 Acc Depr – Infrastructure
          1870 Property Held For Future Use
          1880 Construction in Progress
          1890 Other Assets – Bond Issue Costs

RETURN       LIABILITIES                                                                                                                                          HELP
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INDEX                                                                                                                                                            HOME
          2010 Wages Payable
          2020 Accounts Payable
          2030 Warrants Payable
          2050 Claims and Judgments Payable
          2060 Contracts Payable
          2070 Contracts Payable – Retained Percentage
          2080 Due to Other Governmental Units
          2100 Due to Other Funds
          2110 Advance to Other Funds
          2120 Accrued Payroll Taxes
          2140 Sales Tax Payable
          2150 Compensated Absences
          2210 Customer Deposits
          2310 Bonds Payable – General Obligation
          2320 Bonds Payable – Revenue Bonds
          2330 Bonds Payable – Special Assessment
          2310 Notes Payable – General Obligation
          2320 Notes Payable – Revenue
          2330 Matured Bonds & Interest Payable
          2340 Accrued Interest Payable
          2400 Capital Lease Obligations
          2500 Deferred Revenue
          2600 Other Liabilities



RETURN    FUND EQUITY                                                                                                                                             HELP
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INDEX
                                                                                                                                                                 HOME
          3810 Fund Balance - Reserved for Encumbrances
          3820 Fund Balance - Reserved for Inventories
          3840 Fund Balance - Reserved for Debt Service
          3850 Fund Balance - Reserved for Prepaid Items
          3850 Fund Balance - Reserved for Advances to Other Funds
          3860 Fund Balance- Unreserved
          3910 Self-Insurance Reserve
          3950 Retained Earnings




                                                    INSTRUCTIONS FOR CITY BUDGET PREPARATION

          The city budget forms are designed to be aligned w ith the city annual financial report and w ith Generally Accepted
          Accounting Principles (GAAP).
                                                                                                                                                                  HELP
          ADOPTION OF BUDGET AND CERTIFICATION OF CITY TAXES                                                                                                     HOME
          (Form 635.1)
          The CERT is the first place to start in completing the budget forms. You should first enter the CITY NAME. The software
          will produce a large number on upper right corner of the form AND automatically display the county/counties in which
          the city is located. Once this is done, you may either complete this form or, if you don't have your valuations from your
          county auditor, you can complete the other forms and come back to the CERT page.
          See "Order of Completion" at the top of the HELP page or Click HELP HOME to go there.
          1. VALUATIONS: The Dept of Management is suggesting county auditors use the following form when sending city
          valuations (Exhibit D). The Valuation form lists taxable value (column A & D) and debt service value (column C & F)

          THERE ARE 4 MAJOR COMPONENTS TO THIS FORM: The example uses tax year January 1, 2008 and FY2009/2010.




          with and without Gas & Electric utilities. For example, the City of Adair would enter the highlighted values in the
          January 1, 2001 Property Valuations area on the new Certification form 635.1. (14,804,004 in 2a and 14,063,804 in
          2b of Regular; 16,127,826 in 3a and 15,387,626 in 3b of Regular plus TIF; and 238,742 in both 4a and 4b of Ag
          Land. (Gas & Elec. value does not exist in Ag land). Columns B and E of the form are the total increment value within
          the city, regardless of the type of TIF area. It is added to taxable value and used ONLY for computing the debt service
          2. TAX REQUEST: In the TAXES LEVIED area, the Certification form contains 3 columns (A) (B) & (C):                                                      HELP
RETURN                                                                                                                                                           HOME
to CERT
          Column (A) is the city's requested dollar amount (Request with Utility Replacement) for the general or specific
          purpose. The amount you enter is the money necessary for that purpose/fund.
          The Request is made up from 2 sources 1) Property Taxes & 2) Utility Tax Replacement Excise Tax. The Requested
          dollars are used in calculating the tax rate. All rates are determined using the Requested Dollars applied to the
          valuation With Gas & Elec. If you want to request the maximum, divide the valuation with Gas & Electric by 1000 and
          multiply the rate limit times that result (the rates are in the Limit column on the Certification form ).

           (Example.. calculations for line 5, Regular General levy column (A): $2,000,000 valuation/1,000 equals = $2,000. The
          resulting $2,000 times levy Limit rate $8.10 equals = $16,200 Request). USING THE SOFTWARE: To levy the
          maximum, entire an extremely large number in the Requested Dollars column. The software will reply the levy rate is
          exceeded. Click OK and the maximum amount will be calculated. Of course, this function only works if a statutory limit
          exists for that levy. The amount of Property Taxes levied and Rate will be automatically calculated once you’ve
          entered the Request with Utility Replacement Dollars.

          Column (B) is the amount of (Property Taxes Levied, the major portion of Requested Dollars). This is the amount of
          money requested in column (A) that will come from property taxes. (The remainder of the request will come from the
          Utility Tax Replacement Excise Tax]. The amount in column (B) is determined by applying the rate in column (C) to
          the valuation without Gas & Electric. (Example… calculations for item 5, Regular General levy column (B): enter
          requested amount (Request with Utility Replacement), divide the property valuation with Gas & Electric (line 2a) by
          1000 then divide the request by that result (Request with Utility Replacement). The result will give you the (Rate) for
          column (C) item 43. Next, divide the property valuation without Gas & Electric (line 2b) by 1000 then multiply that
          figure by the (Rate) (item 43). The electronic software makes these calculations for you.

          3. SSMID: Self-Supported Municipal Improvement District. In Fiscal Year 2003, there were only 14 cities in Iowa that
          have a SSMID. YOU DO NOT FILL OUT THIS SECTION UNLESS YOU HAVE A SSMID. Valuations will appear in
          Column (A) on the Valuation form supplied to you by your county auditor. The process for calculating SSMID dollars is
          no different than other requests explained above. Again, we suggest auditors use our Valuation form, however, your
          county may report those figures in another format. Both valuation figures must be entered in the appropriate area to
          produce tax dollars. Each SSMID number 1 thru 4 on the city budget form should directly correspond to the last digit of
          the CODE given on the Taxable Valuations form sent by the county auditor. Please be sure to enter them correctly.
          4. COUNTY AUDITOR QUESTIONS. There are now four (4) questions at the bottom of the form to be checked by the
          county auditor. If a city budged does not meet all 4 of these requirements, the auditor can not certify the budget and
          will return it to the city for compliance.

                                                                    CONTINUING APPROPRIATION
          A "continuing appropriation" is defined in Iowa Code 384.20 as the unexpended portion of the cost of public
                                                                                                                                                                Return to
          improvements. The cost must have been adopted through a public hearing pursuant to section 384.102 AND included
                                                                                                                                                                 Order of
          in an adopted or amended budget of a city.                                                                                                            Completio
          A "public improvement" is any building or construction work, either within or outside the corporate limits of a city, to be                             n Con
                                                                                                                                                                 Approp
          paid for in whole or in part by city funds regardless of sources that exceed the sum of twenty-five thousand dollars.
          Public improvements also include a building or improvement constructed or operated jointly with any other public or
          private agency.
          Urban renewal demolition and low-rent housing projects, industrial aid projects authorized under chapter 419,
          emergency work or work performed by employees of a city or a city utility are not considered public improvements as
          defined in Iowa Code 384.95. Therefore, the unexpended cost for such projects may not be budgeted as a continuing
          appropriation.
          Expenditures for "Change Orders" exceeding the original amount of the budgeted public improvement may require an                                       HELP
          amendment if the current year's Capital Projects function will be exceeded.                                                                            HOME
          The advantage of the Continuing Appropriation is once a $500,000 public improvement has been budgeted but not
          totally expended in the first year, it isn't budgeted as an expenditure in the succeeding year. The remaining
          unexpended portion is simply shown as a continuing appropriation in the succeeding year reducing the fund balance
          by that amount.
          Cities are not required to use the continuing appropriation option. Continuing appropriations may be more suited to
          larger cities with multiple projects spanning multiple years. Those cities not using the option will, as before, record the
          expenditures in the Capital Project function each year they occur. If the entire amount isn't spent the first year, the Re-
          Estimated expenditure reflects the revised spending in Capital Project and the current Capital Project expenditure will
          show the amount yet to be expended. So, if only $300,000 is expended within the year $500,000 was budgeted,
          $200,000 would be budgeted on the following year's Capital Projects function. As in the past, an amendment is
          necessary if the costs exceed the budgeted amount in the Capital Project function for that year.

          AMENDMENTS: A continuing appropriation is usually not part of the amendment process. However, if a change
          order causes the expenditure of the original amount budgeted for that project(s) to be exceeded AND that amount will
          cause the expenditures within the Capital Project function for the current year to be exceeded, an amendment is
          necessary. The amount of that overage should be shown as an amendment to the Capital Project function.
          For instructions on using the Continuing Appropriation option, see CON APPROPS w orksheet.

                                                                      INTERNAL SERVICE FUNDS

          In accordance with Chapter 384.16 of the Code of Iowa, all expenditures must be budgeted in one of the nine                                           RETURN to
          budgetary functions. A transfer from an operating fund to an Internal Service Fund does not satisfy this statutory                                     EXP P2


          Cities that budget internal service fund transactions in the internal service fund should include the receipts/revenues,
          disbursements/expenses and balances under proprietary, Column (F) "PROPRIETARY" of the city budget forms (line 66)
          "Other Business Type (city hosp., ISF, parking, etc.)".

          Cities that budget the contributions from operating funds (as expenditures/disbursements at the time of the contribution
          to the internal service fund), DO NOT NEED TO BUDGET THE ISF TRANSACTION. In this situation, the ISF transaction
          should be excluded from the budget.
                                                                                                                                                                 HELP
          Prepare the budget forms using w hole dollars only. Do not report cents or zeros in lieu of cents.                                                     HOME


          Report all monies including investments and INTEREST BEARING ACCOUNTS in each fund category for each of the
          beginning and ending balances. An exception to this is the Police/Fire Retirement funds and certain endowments as
          explained on page 6. If there will be a deficit, show the estimated amounts in parenthesis ( ).

              REVENUES AND EXPENDITURES ARE CLASSIFIED BY FUND TYPE.                                                                             FUND
                                                 TYPES:

          GENERAL

          Includes revenues and expenditures which are not accounted for in other funds. The Regular General, Ag Land, and
          twenty-one other permissible levies (see Tax Levies on Form 635.1, for list) are levied in this fund. Your city may have
          multiple funds under this major category                                                                                                               HELP
          SPECIAL REVENUES & TIF SPECIAL REVENUES                                                                                                                HOME

          To comply with recent legislation, the SPECIAL REVENUES FUND is split between regular Special Revenues and TIF
          Special Revenues. The regular Special Revenues includes revenues and expenditures from the Emergency, FICA &
          IPERS, employee benefit levies, road use taxes, and Self-Supporting Municipal Improvement Districts (SSMID).
          Account for proceeds from specific sources (other than those accounted for within capital projects funds) which are
          usually required by law or regulation to be accounted for in separate funds and to be expended for specific purposes.
          The TIF Special Revenue Fund includes Tax Increment Financing (TIF) Revenues resulting from debt certified to the
          county auditor. The TIF Special Revenue Fund is discussed in greater detail in "TIF Budgeting"
                                                                                                                                                                   TIF
                                                                                                                                                                Budgeting
          DEBT SERVICE

          Includes revenues and expenditures for judgments, G.O. bond interest and principal, Iowa Community Development
          Loan, lease/lease-purchase agreements, loan agreements, and registrar fees. Payments of special assessments
          byproperty owners are also reflected in the Debt Service fund and the proceeds are paid from this fund to retire the
          respective outstanding indebtedness.
                                                                                                                                                                  HELP
          CAPITAL PROJECTS                                                                                                                                       HOME

          Includes revenues such as bond proceeds, block grants, transfers in and Capital Improvement Reserve levy, and
          expenditures used for the acquisition and/or construction of major capital facilities. Facilities that might be classified as
          a capital project should last at least ten years and cost $25,000 or more.


          PERMANENT

          Account for revenues that are legally restricted to the extent that only the earnings, and not principal, may be used for
          purposes that support the reporting of government's programs (i.e., for the benefit of the government or its citizenry).
          The funds previously classified as non-expendable trusts, such as a Perpetual Care Cemetery fund, should be reported
          Earnings from nonexpendable trust funds that are permitted to be budgeted and spent should be credited to a
          governmental fund type
          such as general or special revenue fund.

          ENTERPRISE

          A classification used to account for city’s acquisition, operation and maintenance of city facilities and services which are
          entirely or predominantly self-supporting by charges for service, e.g., water, electric, sewer, internal service funds,
          etc. You must report and appropriate all internal service revenues not generated from other city funds. An example
          would be reimbursement from the county for their share of a joint services contract. The major use of internal service
          funds by Iowa city governments is for self-insurance. Cities are encouraged to account for all proprietary funds in the
          same manner as you budget for governmental funds (e.g., General Fund). For example, include expenditures for the
          acquisition of fixed assets but do not include amounts for fixed assets in the fund balance, do not budget for
          depreciation.                              BUDGET FORMS FOR BEGINNERS                                                                                   HELP
                                                                                                                                                                 HOME
          Definitions

          EXPENDITURE ACTIVITIES: On the expenditure side, activities consist of Police, Fire, Library, etc.
          REVENUES BY SOURCE: Revenues are classified by sources such as Property Taxes (including TIF funds), Licenses &
          Permits, Intergovernmental (State Shared Revenues or Road Use Taxes), Charges for Fees & Service (utility fees,
          garbage pickup, etc.) Special Assessments, etc.
          ACTUAL YEAR: A year that has ended and the expenditures and revenues are actually known. The Actual year data is
          taken from the Annual Financial Report (AFR) due to the State Auditor on Dec 1 of each year.
          RE-ESTIMATED YEAR: The fiscal year budget under which the city is currently operating with "estimates" developed
          and adopted before the previous March 15th deadline.
          CURRENT YEAR: The budget estimates due prior to the upcoming March 15th deadline. The will become effective on
          the upcoming 1st of July.
          BEGINNING BALANCE: The beginning balance either by fund or total is simply the ending balance of the fiscal year
          ended on the previous June 30th. The following day, July 1, starts the next fiscal year and that fiscal year's balances
          take over where the previous year left off. The ending of balance of the previous year must equal the beginning of the
          succeeding year because they're the same number, just a different name.
          Introduction                                                                                                                                            HELP
                                                                                                                                                                 HOME
          Statute requires that an annual city budget contain three fiscal years of budget data. Entering the activity level
          expenditures and revenues sources for a three year period is relatively easy. Two years of data, the Actual and Re-
          Estimated could be entered in the 2 columns on the far right of the EXP P1 & P2 and REVENUES forms. You could
          easily compute the TOTAL Ending and Beginning fund balances for each year.
          HOWEVER, the difficult task for the annual budget is arriving at the Beginning and Ending Fund balances for EACH
          FUND TYPE (General, Special Revenue, Debt Service, etc.) for each of those THREE years and tying those balances to
          the activity level expenditures and revenues sources had you entered those on the EXP P1& P2 and REVENUES forms
          as suggested. You cannot compute the ending balances for each fund unless you have the beginning balances for
          each fund type AND you enter the activity level expenditures and revenues sources BY EACH FUND TYPE. This is true
          whether it's done on paper or computer.
          Entering expenditures and revenues by fund type for each year would require 2 expenditure pages and 1 revenue page
          for the Actual year and the same number of forms for the Re-Estimated year totaling 6 forms.


          We'v e taken a short cut w ith the Excel softw are by using 4 forms or "w orksheets" to accomplish the same task it
          w ould take 6 forms. Excel uses 3 forms containing 2 fiscal years of data and 1 form w ith j ust Actual year fund
          balances to produce each fund type. The forms or w orksheets are: Fund Balance (Fund Bal), Re-Estimate Exp P1 &
          P2 (Re-Est Exp P1 & P2) and Re-Estimated Rev enues (Re-Est Rev enues). ALL THE DATA AND TOTALS FROM
          THESE FORMS WILL AUTOMATICALLY FILL IN THE REMAINING BUDGET FORMS. THESE FORMS SHOULD BE
          FILLED IN FIRST TO AVOID CONFUSION AND RUNNING INTO LOCKED CELLS DURING THE PROCESS.
          LASTLY, ALL BLUE NUMBERS INDICATE THE CELL IS LOCKED AND THE DATA WILL EITHER BE COMPUTED FOR
          YOU OR FLOWS FROM ANOTHER WORKSHEET.
          ACTUAL YEAR
          An important form for the Actual Year is the "Fund Bal" worksheet. You enter ONLY actual year data on this form even
          though it produces, after all worksheets are completed, 3 fiscal years of fund balance data. Some cities use this form to
          show council and others the flow of expenditures and revenues for each fund and their effects on balances.
          The importance of the Fund Bal form is that it generates the Beginning Fund Balances for EACH FUND for the next
          year or "Re-Estimated" year. It is this form's only purpose. And, since the beginning fund balances, total expenditures,
          and total revenues for each fund are data entered from the Annual Financial Report, the activity level expenditures and
          revenues are tied together with the fund balances even if they're entered on different forms of the budget. This is, of
          course, supposing that you didn't make an addition error on the Annual Financial Report when you computed total
          expenditure, ending balances, etc. However, if you used the Excel version of the AFR, addition errors can't occur.
          Once the Fund Bal form is completed, all that remains is to enter the activity level expenditures and revenues. Those
          are entered on the far right column of the 3 "Re-Estimated forms. BE CAREFUL NOT TO MAKE A SIMPLE DATA
          ENTRY ERROR. The only difficulty with the process is assuring the "Ending Fund Balance, Grand Total" on the Fund
          Balance form equals the "Ending Fund Balance June 30" on the Re-Estimated Exp P2 form. The software computes
          one ending balance using the totals entered in the Fund Bal form and another using the activity level data entered on
          the Re-Estimated forms. THEY MUST MATCH. If they don't, you've made a data entry error or a math error on the AFR.
          RE-ESTIMATED YEAR
          The re-estimating process does not constitute amending the budget. How ev er, you may changes budget
          expenditure estimates on the Annual Budget BEFORE you actually amend the current budget.
          With the Actual year data entered, the new Beginning Fund Balances for each fund are computed and moved into the
          Re-Estimated Revenues form for the next year. It's time to enter the Re-Estimated year data.
          The Re-Estimated year's data may be exactly the same as budgeted during that year. However, Iowa Code requires the
          city review and update estimates for the year in which they're operating. In other words, you completed these estimates
          a year ago, the Beginning balance was "estimated". Now, with the completion of the Annual Financial Report, you
          know exactly what the beginning balance for the current year is. Also, are your expenditures and revenues on track as
          previously estimated? If not, update the estimates.
          The Re-Estimated year expenditure activities and revenue sources are entered BY FUND TYPE. The process is
          relatively straight forward. Once you've completed the three pages, you'll see all the data automatically flows into the
          EXP P1 & P2, REVENUES, ADOPTED BUDGET SUMMARY (BUD SUM) AND THE HEARING NOTICE.
          YOU'RE READY TO BEGIN NEW ESTIMATES FOR THE UPCOMING YEAR.                                                                                              HELP
                                                                                                                                                                 HOME
          CURRENT YEAR
          Expenditures Schedules:                     (Forms 631 A, Pages 1 & 2)
          The expenditures for each activity are classified by fund type in columns A-F of the forms. For example, the salaries and
          supplies of the police department are budgeted under the General Fund type and but the city's contribution to Chapter
          411 retirement fund or share of FICA/IPERS are budgeted under the Special Revenue fund type. The total estimated
          expenditures for each activity are computed across the page for each fund under the Budget column (G) of the form.
          Again, you'll notice the totals for the Re-estimated expenditures appear in column (H) and the Actual expenditures in
          column (I) of the forms. These figures come from the Re-Estimated pages.
          Complete the expenditures activities for EACH PROGRAM. You'll notice that two programs consist of single entries
          titled DEBT SERVICE and CAPITAL PROJECTS.

          DEBT SERVICE Program: The program is to record all principal and interest payments for repayment of loans, etc. for
          ALL GOVERNMENTAL ACTIVITIES. It is not for payment of BUSINESS TYPE activities (Water, Sewer loans, etc) WITH
          ONE MAJOR EXCEPTION.

          THE ONLY EXCEPTION to the rule above is for GENERAL OBLIGATION BONDS (G.O. BONDS). Payments on ALL
          G.O. bonds MUST be recorded in the Debt Service program REGARDLESS of whether the G.O. bond was issued for the
          Water or Sewer Utility. Iowa Code requires all principal and interest payments on G.O. debt payments be made from
          the DEBT SERVICE FUND and, therefore, the only program to enter the expenditure in is the Debt Service program. It
          complicates the process slightly.

          If you are funding payments on G.O. debt out of the Proprietary Fund for a G.O. Water bond, you will need to
          TRANSFER THAT AMOUNT OUT OF THE PROPRIETARY FUND AND INTO the DEBT SERVICE FUND. The transfer
          process allows you to comply with statute by making G.O. payments out of the DEBT SERVICE FUND. And, the transfer
          will cover expenditure you show as Debt Service Program expenditure out of the DEBT SERVICE FUND.

          CAPITAL PROJECTS PROGRAM: The program should only include amounts budgeted for actual projects above the
          $25,000 statutory thresh hold for bids. Other capital outlay will continue to charge to the other functions. For example,
          police cars will charged to the Public Safety function Police Department activity.
          Expenditures for capital projects are the acquisition of designated fixed assets which are of a long term character
          intended to continue to be held or used, such as land, buildings, machinery, furniture and other equipment and for
          which a hearing is required on plans, specifications, and form of contract for over $25,000. For example, if the city is
          going to build a new bridge, the total amount estimated to be spent on the proj ect for the budget year is recorded in
          the Capital Projects program under the Capital Projects fund type. In another example, assume the city is going to
          build a new water treatment plant. The total amount estimated to be spent on plant construction during the budget
          year is budgeted in the activity under the Enterprise Capital Projects of the Business Type Activities. ONLY
          GOVERNMENTAL EXPENDITURES ARE RECORDED UNDER THE CAPITAL PROJECTS PROGRAM REGARDLESS

          A separate project fund should be established under the Capital Projects Fund for each capital project. All capital
          projects are budgeted under the Capital Projects fund type on the budget forms, again, except those that are under the
          Business Type. Accounting for the Capital Improvement Reserve Levy and Special Assessment Construction is included
          in the Capital Projects Fund type.

          REVENUES DETAIL: (Form 631.B)

          This form identifies the various sources of revenue a city may receive and the fund types in which they will be classified.
          You may want to prepare detailed work papers for your own use.
          The total Budget estimated revenues for each revenue source are calculated for you in column (G). Again, the total Re-
          Estimated and Actual years revenues for each revenue source entered on the Re-Estimated forms are automatically
          placed in column (H) & (I).

          A brief explanation or comment of each line on the Rev enues Detail is as follow s:
          Line 1 entries                    COME FROM
          REVENUES DETAIL                  Adoption of Budget and Certification of City Taxes (CERT)
          Form 631.B                            Form 635.1

          Line 1, column (A)                       Line 27, column (B) Total General Fund Tax Levies                                                              HELP
          Line 1, column (B)                       Line 39, column (B) Total Special Revenue Levies                                                              HOME
          Line 1, column (C)                       Line 40, column (B) Debt Service Levy ( Be careful, the amount levied comes from the last
          ..................................................................................column fo the LT Debt page. Make sure that you want to levy those
          principal ..................................................................................and interest paymentss from property taxes and not some
          other1, column (D)
          Line source.                             Line 41, column (B) Capital Projects
          Line 1, column (G)                       Line 42, column (B) Total Property Taxes

                                                 FROM
          Form 631B                             Re-Estimated Revenues Detail              Form 631.D
          Line 1, column (H)          Column (G) Re-Estimated Revenues Detail worksheet (total of all fund types for previous fiscal
          year) Form F-66 (IA-2)
          Line 1, column (I)           Annual Financial Report Fiscal Year Ended June 30, 2002

          Line 2                    Report the amount of estimated uncollected taxes the budget year that statistically is carried
          as delinquent taxes the next year. If you do not report delinquent taxes as a revenues on line 4, it may not be
          appropriate to indicate uncollected taxes.
          Line 3                        Net Current Property Taxes. Subtract line 2 from line 1
          Line 4                    Delinquent Property Taxes include the amount of taxes levied in prior years that were not
          collected but are estimated to be collected in the budget year. They would be considered revenue in the fund type
          according to the levy made for the applicable budget year. This information should be on the detail sent to you on the
          apportionment report from the County Treasurer.
          Line 5                     TIF taxes are the proceeds from a tax authorized by ordinance in an urban renewal
          area. Proceeds from Tax Increment Financing (TIF) shall be classified as a special revenue fund. To pay debt service
          on a TIF debt, transfer from the appropriate special revenue fund to the Debt Service Fund.

          Line 6                    Utility Tax Replacement is the excise tax levied upon gas and electric utilities to replace
          taxes on property. Estimates for these taxes are computed by subtracting the appropriate line of column B from column
          A on the Adoption of Budget and Certification of City Taxes (Form 635.1). Example, Revenues Detail, Line 6 of the
          appropriate fund is calculated: The software will compute these for you .
                                        general = subtract Line 27, column B from Line 27, column A of (Form 635.1)
                                        special rev enues = subtract Line 39, column B from Line 39, column A of (Form 635.1)
                                        debt serv ice = subtract Line 40, column B from Line 40, column A of (Form 635.1)                     HELP
                                        capital proj ects = subtract Line 41, column B from Line 41, column A of (Form 635.1)                HOME

          Line 7                       Pari-mutuel w ager tax
          Line 8                       Gaming w ager tax

          Line 9                   Mobile Home Taxes are the taxes computed on the number of square feet of floor space of a
          mobile home in the city. The tax is collected and distributed by the county treasurer and apportioned to each of the
          regular tax supported funds in relation to the tax levy on real property.
          Line 10                   Hotel/Motel taxes, after being authorized by local referendum, are collected by the state from
          the hotels/motels subject to the tax. The tax is distributed quarterly by the Treasurer of State. This revenue shall be
          credited to the general fund and used as authorized in section 422A.2(4), Iowa Code.
          Line 11                     Other Local Option Taxes include the local option sales and service tax or the local option
          vehicle tax. The taxes are imposed after an election is held and a majority approval is received. The sales and service
          tax will be used according to the specifications of the proposition. The local vehicle tax will be used solely for public
          transit or street construction.
          Line 12                     Subtotal the Other City Taxes lines 6 through 11. A Blue Zero means the software will make
          the calculation for you.
          Line 13                     Licenses and Permits include general fund receipts from city collected revenue on such items
          as cigarette licenses and building permits.
          Line 14                  Use of Money and Property includes interest, rents and gain on investments. The receipts are
          classified by fund type according to the nature of the receipt.
          Line 15                 Federal Grants and Reimbursements include federal money the city expects to receive for a
          particular purpose during the budget year. The receipts would be considered Special Revenue, Capital Projects or
          Enterprise fund types.
          Line 16                 State Shared Rev enues include such receipts as the Road Use Tax, the Bank Franchise Tax,
          and the liquor licenses/beer permits collected by the state. The Road Use Tax payments are classified under the
          Special Revenue fund type and the other items are classified under the General Fund type.
          Line 17                 Other State Grants and Reimbursements include reimbursement for providing any of the
          following services to state run facilities: ambulance service, solid waste disposal, jail, snow removal, civil defense, etc.
          Line 18               Local Grants and Reimbursements include grants and reimbursements from the county, schools                   HELP
          and other local governments that receive services from the city such as fire protection, snow removal or law                       HOME
          enforcement.
          Line 19               Sub total the Intergovernmental revenues lines 15 through 18

          Line 20 - 32           Charges for Serv ices include revenues from the collection of various fees and internal service
          charges. Most of these fees are charges originating from the proprietary operations. Cities will now account for all
          Business Type Activities, formerly proprietary operations, within the Enterprise Fund.
          Line 33                    Subtotal the Charges for Services lines 20 through 32.

          Line 34                 Special Assessments are compulsory levies made against certain properties to defray part or all
          the cost of a specific improvement or service deemed to primarily benefit those properties. The payments from the
          property owners are credited to the debt service fund if indebtedness was incurred by the city.
          Line 35              Miscellaneous includes revenues which cannot be identified with any other specific revenue
          source on Form 631.B.
          Line 36 - 38            Other financing sources include Transfers In, Proceeds of Long Term Debt, and Proceeds of
          Fixed Asset Sales. 1.) Transfers In are cash transfers into a fund account (shown on the Revenues page) with a
          corresponding amount budgeted out (declared on the Expenditures page) of another fund account where permissible
          (i.e., from Enterprise into General or from Special Revenue into Debt Service, etc). When cash transfers are included in
          the adopted budget, separate council approval is not required. 2.) Proceeds of Long Term Debt are proceeds from a
          bond sale or other long term obligation. 3.) Proceeds of Fixed Asset Sales include receipts from items sold, such as
          land, buildings, machinery, furniture, and other equipment held or used for an extended period of time.

          Line 39                    Sub total the Other Financing Sources lines 31 through 33.
                                                                                                                                              HELP
          Line 40                    Total Revenues from lines 3, 4, 5, 12, 13, 14, 19, 33, 34, 35, and 39.                                  HOME

          Line 41                  The Beginning Fund Balance is the same as the Ending Balance for the prior fiscal year. It
          includes all investments and savings accounts. The principal of certain endowments (which are accounted for in
          Permanent, non-expendable trust funds) that cannot be spent, according to the trust agreement, are NOT included. The
          city's contribution (tax levy) to the Police/Fire Retirement funds that are administered by the board of trustees of the
          statewide pension system must be budgeted.
          Line 42               Total of all Revenues including the Beginning Fund Balance. This amount MUST agree with the
          Total Expenditures on line 74 of Form 631a P2 by column.

          Long-Term Debt Schedule:                            (Form 703) Required if debt exists

          The Long-Term Debt Schedule includes G.O. Bonds (see Chapter 76, Iowa Code), Iowa Community Development
          Loans (see Section 28.120, Iowa Code), Lease-Purchase Payments (see Sec. 364.4(d), Iowa Code) and Loan
          Agreements (see Section 384.24A, Iowa Code.) TIF bonds, etc. Complete one line for each issue on the schedule.
          IMPORTANT: The budget software calculates and moves certain figures from one page to another in an effort to assist
          the user. The LT DEBT schedule moves the figure in Column (I) TOTAL to the Adoption of Budget and Certification of
          City Taxes "CERT" form. MAKE SURE THAT IS THE CORRECT AMOUNT YOU WANT LEVIED AGAINST PROPERTY
          TAXES.
          If monies for payment of an issue are partially or wholly derived from other sources, record that amount in Column (H) of
          the form. EXAMPLE: Your city has a Water Revenue bond. You will show the same amount in Column (G) of the form
          "Total Obligation Due FY xxxx" as you ENTER in Column (H) of the form making the amount in the last Column (I)
          ZERO. You do not levy taxes against property to make payments for revenue bonds, etc.
          AGAIN, the total of Column (I) is automatically reported on the Adoption of Budget and Certification of City Taxes as
          the amount needed to be paid from a Debt Service property tax levy. Make sure you aren't making these payments from
          some other source other than property taxes. If the payment is not to cover NEW DEBT recently incurred, check last
          year's "Debt Service" levy to determine if it will increase dramatically from the prior year. If it has, you may be levying
          to make payments that should be paid from another source or fund.
          Continuing Appropriation Schedule:                (Form 704)     Required if continue appropriations option is used
          A "continuing appropriation" is defined in Iowa Code 384.20 as the unexpended portion of the cost of public
          improvements. The cost must have been adopted through a public hearing pursuant to section 384.102 AND included
          in an adopted or amended budget of a city.
          A "public improvement" is any building or construction work, either within or outside the corporate limits of a city, to be
          paid for in whole or in part by city funds regardless of sources that exceed the sum of twenty-five thousand dollars.
          Public improvements also include a building or improvement constructed or operated jointly with any other public or
          private agency.
          Urban renewal demolition and low-rent housing projects, industrial aid projects authorized under chapter 419,
          emergency work or work performed by employees of a city or a city utility are not considered public improvements as
          defined in Iowa Code 384.95. Therefore, the unexpended cost for such projects may not be budgeted as a continuing
          appropriation.
          Expenditures for "Change Orders" exceeding the original amount of the budgeted public improvement may require an
          amendment if the current year's Capital Projects function will be exceeded.

          Adopted Budget Summary:                            (Form 635.2A)
          Information for the Adopted Budget Summary comes from the Revenues Detail (Form 631.B) and the Expenditures                        HELP
          Schedule (Form 631.A, Pages 1 & 2). The form is completely filled in by the software.                                              HOME

          Adoption of Budget and Certification of Taxes:         (CERT)        (Form 635.1)
          The first entry on this page should be the city name. No other entries are possible until the city receives the "Taxable
          Valuations" from the county auditor or auditors if the city spans multiple counties. The valuations are used for all
          calculations on the form.
          Enter the valuations when available. To calculate "Regular General Levy" 8.10, enter an amount on Column (A) of the
          form "Request w ith Utility Replacement". The remaining figures will be calculated for you. If you wish to levy the
          entire $8.10 amount, enter a LARGE number in Column (A) . The software will inform you the amount exceeds the
          statutory limit and calculate the limit.
          FOR YOUR INFORMATION, the software determines the property tax "Rate" Column (C) by using the amount entered
          in Column (A) and the valuation With Gas & Electric. However, those Gas & Electric companies don't pay property
          taxes. So, the "Rate" calculated in Column (C) is applied to the valuation "Without Gas & Electric" (all property value
          that does pay property taxes) and determines the amount of "Property Taxes Lev ied" Column (B) for that levy. Each
          succeeding levy is calculated the in the same manner. EXCEPT Ag and Debt Service.
          The Agriculture lev y is restricted to $3.00375 per $1,000 of Ag land valuation. To calculate this amount you need to
                                                                                                                                             HELP
          separate the Ag Land value from all other type of property value within the city. This is why you enter Ag value
                                                                                                                                             HOME
          separately from other values. The Rate and Property Tax dollars are determined using that one value.
          Debt Serv ice Value is the valuation available to the Debt Service levy, line 40 on the form. The amount on line 40,
          Column (A) is filled in from the LT Debt Schedule. That is the total amount necessary to make the principal and interest
          payments on debt. Those payments will be made with property tax dollars.
          The only reason there is a special Debt Service value is for those cities with TIF or an Urban Renewal Area. Those
          areas CANNOT take value away from the Debt Service levy. The area can take value away from ALL OTHER levies. So,
          if you have a TIF, you are entitled to use the value With Gas & Electric you entered PLUS any "Increment" value
          generated inside the TIF or Urban Renewal Area. Your county auditor should provide you with a separate value for
          "Debt Service" if you have a TIF. If you don't have a TIF, you enter the same amount as entered in the With Gas &
          Electric line.
          Notice of Public Hearing - Budget Estimate:                    (Form 631)
          Publication requirements: "not less than 10 days nor more than 20 days BEFORE the DATE of the hearing". The
          day on which the hearing is held IS NOT used in the 10 and 20 calculation. Please allow appropriate time to comply
          with the code. If the publication does not meet this statutory requirement, the notice and hearing MUST be re-done,
          NO EXCEPTIONS. The budget is not compliant w ith IA Code section 384.16 unless this process is completed.

          Analyze this form carefully after it is completed: Material errors on this published form may render your adopted
                                                                                                                                             HELP
          budget illegal. Does the notice contain 3 years of budget data? Are the fund balance changes reasonable? Does the                  HOME
          Ending Fund Balance on June 30 of the Actual year equal the Beginning Fund Balance of the Re-Estimated FY year?

          Note that one copy of a Proof of Publication/Affidavit of Posting MUST be sent to and verified by the county auditor.
          By statute, an auditor CANNOT levy property taxes until this proof has been provided. Iowa Code 24.10.




                                 FILING REQUIREMENTS                BUDGET DOCUMENTS: BY MARCH 15th

                                                      SUBMIT TO COUNTY AUDITOR                                                                HELP
                                                                                                                                             HOME
          2 SIGNED originals of the Adoption of Budget & Certification of Taxes                     (Form 635.1)

          1 paper copy of the detailed budget printed from the Excel budget file. (Forms are listed below)
          1 copy of the EXCEL budget file is REQUIRED to be sent to the County Auditor by either diskette or
          upload to the DOM website.       WWW.DOM.STATE.IA.US
          1 ORIGINAL Proof of Publication or Affidavit of Posting
          THE REQUIRED PAPER DETAILED BUDGET FORMS SUBMITTED TO THE COUNTY ARE:
          Form   635.1                Adoption of Budget & Certification of Taxes
          Form   635.2A               Adopted Budget Summary
          Form   631.A Page 1         Expenditures Schedule, Page 1
          Form   631.A Page 2         Expenditures Schedule, Page 2
          Form   631.B               Rev enues Detail
          Form   704                  Continuing Appropriation       (If the city is using the option)
          Form   703                  Long Term Debt Schedule       (If the city has any indebtedness)
          Form   TIF DEBT            TIF Debt and Rebate form       (If the city has an active TIF Area)
          Form   631.1                Notice of Public Hearing - Budget Estimate

                                       Proof of Publication/Posting - ( 1 Original )


                                     SUPPLEMENTAL CITY BUDGET INFORMATION AND PROCESSES                                                       HELP
                                                                                                                                             HOME

          NOTICE OF PUBLIC HEARING, AMENDMENT OF CURRENT CITY BUDGET: (Form 653C1)

          The Budget Amendment Form follows the same format as the Notice of Public Hearing on the original budget.
          HOWEVER, the amendment form IS NOT required to be submitted electroncially. Budget amendment forms are
          included in your budget packet and located on the CD in the file AMENDMENT.XLS.
          Amendments are made to total program budgeted amounts adopted in the original budget certification or each
          subsequent amended budget. The first column of the notice entitled "Total Budget as Certified or Last Amended" will
          be filled in with the information taken from the current budget (or last adopted amendment). The only information
          required in the middle column entitled "Current Amendment" is the changes being made to the budget. If the
          amended expenditures place the budget out of balance, available Revenues must be reported before additional
          monies can be spent. All the boxes in the third column entitled "Total Budget after Current Amendment" establish the
          total budget after amendment and must be filled.
          Again, a budget will have to be amended only if the budgeted expenditures for a ---PROGRAM --- or FUNCTION:
          (PUBLIC SAFETY, PUBLIC WORKS, HEALTH AND SOCIAL SERVICES, CULTURE AND RECREATION, COMMUNITY &
          ECONOMIC DEVELOPMENT, GENERAL GOVERNMENT, DEBT SERVICE, BUSINESS TYPE ACTIVITIES)

          w ill exceed the amount originally budgeted FOR THAT PROGRAM..... An amendment may not be necessary if only
          the budgeted expenditures for an individual capital project will be exceeded. The budget for the PROGRAM or
          FUNCTION is the controlling factor in determining if a budget amendment is needed.
          Publication requirements for Amendments: Publication requirements are the same as for the annual budget: not less
          than 10 days nor more than 20 days BEFORE the date set for public hearing.
          After the hearing has been held, complete the Certification Resolution. Minor changes may occur, but the total
          expenditures shall not be greater than the amount published. Be sure the city clerk and mayor have signed all places
          where their signatures are required.

          Forw ard two copies of the certification resolution and one proof of publication (posted notice for
          cities under 200 population) to your county auditor as soon as possible after the hearing. The county auditor
          w ill forw ard one copy of the certification resolution to the Director of the Department of Management.



                                                                                                                                             HELP
                                                         ORDER OF COMPLETION                                                                 HOME




          The software allows you to complete the forms in any order you wish as long as you are aware that
          those fields with blue numbers will be completed later by the software as data is entered.
          However, unless you are very familiar with the forms, it can be confusing to jump between forms.
          Also, such practice does make it easier to make an error, usually by forgetting to enter some
          important data.
          The logical approach to completing the worksheets is to do so in the following order.
             ANY BUDGET FIGURE CHANGED AT ITS SOURCE OR STARTING POINT WILL BE CHANGED IN ALL
             SUCCEEDING PAGES MAKING LAST MINUTE CHANGES OR CORRECTONS TO THE BUDGET MUCH
                                                 SIMPLER.
          (HELP PAGE)                    Everything you did and did not want to know about city budgets and beyond.
          The software opens to this page. You will find instructions on completing the budget, submission requirements, city
          chart of accounts, amendment procedures, etc. The HELP page is designed not just help with the budget process but to
          assist you throughout the year.
                             1. CERT) The Adoption of Budget and Certification of City Taxes. (form 635.1)
           YOU SHOULD HAVE GOTTEN A MESSAGE REGARDING MACROS WHEN YOU FIRST OPENED
                 THE FILE. MACROS SHOULD BE ENABLED WHEN COMPLETING THIS PAGE.
                                Click here to for instructions for changing    EXCEL Macro Security level
                                         Type your city name. The software will automatically fill in the county name and
                                         county/city code. YOU DO NOT HAVE TO COMPLETE THIS PAGE FIRST
                                         PARTICULARLY IF YOU HAVEN'T RECEIVED VALUATIONS FROM THE COUNTY.
                                         KEEP IN MIND THAT PROPERTY TAX REVENUES WILL APPEAR AS BLUE ZEROS ON
                                         THE "REVENUES" PAGE UNTIL YOU DO.             AT A MINIMUM YOU SHOULD ENTER THE
                                         CITY NAME WHICH WILL POPULATE THE NAME TO ALL SUBSEQUENT PAGES.
                                         YOU DON'T NEED TO COMPLETE ANYMORE OF THIS FORM. YOU MAY WANT TO GET
                                         THE "DATA ENTRY" PART OF THE BUDGET PROCESS OUT OF THE WAY. YOU CAN GO
                                         TO STEP 2 AND COME BACK TO THE "CERT" PAGE WHEN YOU'RE READY TO
                                         A) Enter the valuation data provided by the county auditor. Enter the requested amount in
                                         column A and the software will compute the rate and property tax dollars. If you are
                                         levying the maximum, enter a very large number column A and let the software do the
                                         calculations.

                            (Information from this page carries to revenues form 631.B and Notice of Public Hearing)
                                          The Debt Service amount (LINE 40) is the ONLY field on this form that is filled in from
                                          another page. The Debt Service amount is entered on the LT Debt tab or Long Term
                               (Amount of debt service levied against taxes, last column, is carried to (form 635.1) )
          The most logical w ay to approach completing the budget forms is to think of the first 4 forms as simple data entry
           w ork. The Annual Budget consists of THREE years of data. TWO years of that data ( Actual Year & Re-Estmated
          Year ) hav e already been entered on other reports. You'll need copies of the Annual Financial Report submitted on
                           Dec 1st of this year and your current Annual Budget for the year you're currently in.
                                        2.    (Fund Bal) Fund Balance Worksheet (form FBW) Complete ONLY the Actual Year
                                        figures taken from the Annual Financial Report completed and due to the State Auditor
                                        December 1. THE BUDGET IS NOT LEGAL IF YOU HAVE NOT SUBMITTED AN
                                        ANNUAL REPORT AND WILL BE REFUSED. (Information from this page carries to (form
                                        631.B)) Re-Est Revenues.
                                                                                                                                             HELP
                                            3.   (Re-Est Exp P1) (Re-Est Exp P2) & (Re-Est Revenues) Re-Estimated
                                                                                                                                             HOME
                                            Expenditures P1 & P2, Re-Estimated Rev enues. (631.e P1 & P2 & Form 631.d)
                                            Begin by entering the "actual year" data by the activity (police, fire, libary) from the
                                            Annual Financial Report into the far right hand column . Do the same for ALL THREE Re-
                                            The reason this NUMBER ONE ERROR IN USING THE SOFTWARE IS "BEGINNING AND
                                            Est pages. THE occurs is the software computes 2 separate Ending Fund Balances for the
                                            Actual Year. The first "Ending Fund Balance" is computed on the Fund Bal page (line 4,
                                            column H of the form not the Excel line/columns ) and the second "Ending Fund Balance"
                                            on the last line and last column of the Re-Estimated Exp P2. The first is computed using
                                            your totals from the Annual Financial Report entered on the Fund Bal page and the
                                            second is computed using the "actual year" detail enter on the Re-Est pages. They
                                            You've either made a data entry error on one of the pages or your totals from the AFR
                                            aren't correct. If you used the Excel version of the Annual Financial Report, you can be
                                            assured it isn't a math error. So, you've made a data entry error. Correct it. Once there is
                                            no error on the ERRORS page for Beginning and Ending Fund Balances, you have
                                            Now, you'reall "actual year" data the year you are operating under. Take the figures from
                                            completed ready to re-estimate entry and can put the AFR away.
                                            the budget you submitted last year and re-enter the expenditure and revenues by activity
                                            but, this time by fund type into the three Re-Est pages. Again, the process is mostly data
                                            entry. HOWEVER, statute requires the city REVIEW the estimates and make any
                                            corrections you feel appropriate. The process is referred to as Re-Estimating.
                                            If you spent more on snow removal or received less revenue form local option taxes, show
                                            the new figures. REMEMBER, you can show expenditures that exceed your estimated
                                            budget BUT it DOES NOT constitute an amendment. Many cities amend right after
                                            adopting their next year's budget. The point of the exercise is to produce as accurate a
                                            Beginning Fund Balance for EACH FUND for the upcoming year as possbile.
                                        The Re-Est Exp P! & P2 and Re-Est Revenues number will carry over as blue numbers in
                                        the far right columns of the EXP P1 & EXP P2 and REVENUES forms.
                    (Once you've completed the Re-Estimated portion YOU'RE ALMOST TWO THIRDS OF THE WAY DONE.)
                                        4. (LT DEBT) Long Term Debt (form 703). There are 2 pages available should you
                                        need them. Once completed, the dollar amount to be levied is carried to the Cert page.
                                        The second to the last column is where you would enter payments made from other
                                        sources than property taxes (Revenue, TIF, etc). BE CAREFULL ANYTHING THAT SHOW
                                        UP IN THE FAR RIGHT COLUMN WILL BE LEVIED AGAINST PROPERTY TAXES.
                                        So, if you have a loan or bond that is paid from "OTHER FUNDS" and not paid from a
                                        debt service property tax levy, MAKE SURE YOU ENTER THE APPROPRIATE AMOUNT
                                        IN COLUMN H OF THE LT DEBT FORM. If you're not carefull, you'll levy taxes and raise
                                        the total tax rate from the prior year. CHECK THIS PAGE CAREFULLY.

                                            5.   (EXP P1) (EXP P2) (REVENUES)Expenditures Page 1 & 2 or Rev enues (form 631.a P1 &P2) & (form 631.b)
                                            You may complete EITHER of these but remember Property Tax dollars and Utility Tax
                                            Replacement Excise Taxes come automatically from the "CERT” page", so those figures
                                            will display as blue zeros until you have completed the CERT.
                                            6. (CON APPROPS) Continuing Appropriations page (form 704) This form is optional
                                            for those cities using continuing appropriations. THE OPTION IS USED MORE BY THE
                                            LARGEST CITIES WITH NUMEROUS CAPITAL PROJECTS THAT CONTINUE FOR MORE
                                            THAN 2 YEARS.
                                     (To learn more about Continuing Appropriations, click the link on the right)                          Continuing
                                                                                                                                            Approps

                                            7.    (BUD SUM) The Adopted Budget Summary (form 635.2A)
                                                 (The software produces ALL information on this form.)

                                            8. (HEARING) Notice of Public Hearing (ALL figures on this form are produced by the
                                            software except the location, date & time of hearing, clerk's phone number and name )
                                            THE HEARING NOTICE GENERATED BY THE EXCEL SOFTWARE MUST BE USED TO
                                            PUBLISH OR POST. Typed or hand w ritten notices are NOT ACCEPTABLE.
                                            9. (Min Newspaper Notice) This form is completely filled from information entered
                                            into the HEARING page. It is the minimum size font for a hearing notice. A button on the
                                            page allows you to create an Excel file containing ONLY the minimum hearing notice so
                                            it can be emailed to the local newspaper. The MACROS MUST BE ENABLED in order to
                                            use this funtion.

                                            10. (ERRORS) The ERRORS page should be reviewed BEFORE the Hearing Notice is
                                            published or the file submitted. TRANSFERS IN AND OUT SHOULD ALWAYS EQUAL .
                                            See Re-Est pages abov e for Ending Fund Balance Errors.
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                                                                                                                                             HOME



          364.2 VESTING OF POWER -- FRANCHISES.
                 1. A power of a city is vested in the city council except as otherwise provided by a state law.
                 2. The enumeration of a specific power of a city does not limit or restrict the general grant of home rule power
          conferred by the Constitution of the State of Iowa. A city may exercise its general powers subject only to limitations
          expressly imposed by a state or city law.
                 3. An exercise of a city power is not inconsistent with a state law unless it is irreconcilable with the state law.
                 4. a. A city may grant to any person a franchise to erect, maintain, and operate plants and systems for electric
          light and power, heating, telegraph, cable television, district telegraph and alarm, motor bus, trolley bus, street railway
          or other public transit, waterworks, or gasworks, within the city for a term of not more than twenty-five years. When
          considering whether to grant, amend, extend, or renew a franchise, a city shall hold a public hearing on the question.
          of the hearing shall be published as provided in section 362.3. The franchise may be granted, amended, extended, or
                    b. Such an ordinance shall not become effective unless approved at an election. The proposal may be
          submitted by the council on its own motion to the voters at any city election. Upon receipt of a valid petition as
          defined in section 362.4 requesting that a proposal be submitted to the voters, the council shall submit the proposal at
          the next regular city election or at a special election called for that purpose before the next regular city election.
          However, the city council may dispense with such election as to the grant, amendment, extension, or renewal of an
          electric light and power, heating, or gasworks franchise unless there is a valid petition seeking such franchise, grant,
          amendment, extension, or renewal requests an election. If a majority of those voting approves the proposal, the city
          may proceed as proposed. The complete text of the ordinance shall be included on the ballot if paper ballots are
          used. If an electronic voting system or voting machine is used, the proposal shall be stated on the ballot and the full
          text of the ordinance posted for the voters pursuant to section 52.25. All absentee voters shall receive the full text of
RETURN    the ordinance.
                   c. Notice of the election shall be given by publication as prescribed in section 49.53 in a newspaper of general
    to
Rev enu
          circulation in the city.
 e page
                  d. The person asking for the granting, amending, extension, or renewal of a franchise shall pay the costs
                                                                                                                                             HELP
          incurred in holding the election, including the costs of the notice. A franchise shall not be finally effective until an           HOME
          acceptance in writing has been filed with the council and payment of the costs has been made.
                  e. The franchise ordinance may regulate the conditions required and the manner of use of the streets and
          public grounds of the city, and it may, for the purpose of providing electrical, gas, heating, or water service, confer the
          power to appropriate and condemn private property upon the person franchised.
                   f. If a city franchise fee is assessed to customers of a franchise, the fee shall not be assessed to the city as a
          customer.
                  g. If a city grants more than one cable television franchise, the material terms and conditions of any additional
          franchise shall not give undue preference or advantage to the new franchisee. A city shall not grant a new franchise
          that does not include the same territory as that of the existing franchise. A new franchisee shall be given a reasonable
          period of time to build the new system throughout the territory.




                                          TIF BUDGETING AND CHANGES TO THE FORMS

          CITIES WITH AN ACTIVE URBAN RENEWAL AREA (TIF DISTRICT) ARE SUBJECT TO THE NEW BUDGETING
          REQUIREMENTS. See Iowa Code 384.16 from the Help menu.     Activ e meaning TIF debt is being certified to
          and Revenues received from the county.




          The following changes have been added to the Expenditure and Revenue pages:
                                                      TIF SPECIAL REVENUES FUND                                                              HELP
                                                                                                                                             HOME
                    The Special Revenue Fund now has the TIF portion segregated from all other Special Revenue Funds.
          It is suggested the city create 2 sub-funds within the new TIF Special Revenue Fund. The 2 sub-funds would be titled 1)
          TIF Proceeds of Debt 2) TIF Debt Serv ice and . The TIF Proceeds of Debt sub-fund is from w hich all NON-Capital
          Proj ects are to be paid and into w hich ALL INTERNAL BORROWING IS TRANSFERRED (Sub-Funds are rolled up to
          the major fund on the State Budget Form. In this case, TIF Special Revenues.

          The TIF Debt Serv ice sub-fund is for debt service payments on loans, internal borrowing, etc. Transfers Out from the
          TIF Special Revenues Fund (internally TIF Debt Service sub-fund) and into any other major fund would signify
          repayment of an "Internal loan".                 SEE OTHER FINANCING SOURCES: TRANSFERS                      BELOW

                                                              EXPENDITURES
          ALL expenditures of TIF monies (TIF Rev enues, proceeds of debt including internal loan proceeds) MUST be
          expended from the TIF Special Rev enue Fund, the Capital Proj ects Fund or the Proprietary Fund prov ided the
          proprietary fund expenditure is an Enterprise Capital Proj ect.
1) TIF Revenues CANNOT BE Transferred from the TIF Special Revenue Fund (internal TIF Debt Service
                             sub-fund) and into the Capital Projects Fund.
   2) Proceeds of Debt (TIF Proceeds of Debt sub-fund) SHOULD NOT BE Transferred into the Capital
   Projects Fund. Monies recorded under the Capital Projects Fund should be receipted in from the
                          source (proceed of debt, internal borrow ing, etc.).
COMMUNITY & ECONOMIC DEVELOPMENT                                   REBATES & PAYMENTS TO ENTITIES
  Other Com & Econ Development
    REBATES from TIF DEBT page             line 44 EXP P2 & Re-Est Exp P2 pages
Rebates and payments to any entity to be funded with TIF revenues are posted under the Community & Economic
Development Program. The initial payment may be from internal borrowing. However, if those funds will be repaid with
TIF revenues, the payment should be listed under this activity. For coding purposes, the "payments" are coded as
"Other Community & Economic Development" Code 5900 for the 4 digit and 599 for the 3 digit code.
CAPITAL PROJECTS
       Gov Capital Projects             Line 55 of the EXP P2 and Re-Est Exp P2
       TIF Capital Projects              Line 56 of the EXP P2 and Re-Est Exp P2
 TOTAL CAPITAL PROJECTS           Line 56 of the EXP P2 and Re-Est Exp P2 (The sum of Gov capital and TIF capital projects)
Capital Projects related to an Urban Renewal Area are handled in the same manner as in the past with the exception
that the expenditure is recorded as a TIF Capital Project and shown separately from all other Governmental Capital
Projects. The loan/debt proceeds are receipted into the Capital Projects fund and the expenditure recorded as a TIF
Capital Project.
BUSINESS TYPE ACTIVITIES           Proprietary: Enterprise & Budgeted ISF
  Enterprise CAPITAL PROJECTS                       Line 72 of the EXP P2 and Re-Est Exp P2
  Enterprise TIF CAPITAL PROJECTS                 Line 73 of the EXP P2 and Re-Est Exp P2

The Enterprise Capital Projects expenditure activity under the Business Type Program is shown separately for TIF and
NOT recorded under the Enterprise Utility. TIF Capital Expenditures within the Business Type Enterprises is handled in
the same manner as Governmental TIF Capital Projects. It is recorded as an Enterprise TIF Captial Project. All TIF
expenditures with the exception of Capital Projects are expended from the TIF Special Revenues Fund. Debt Service
payments on a TIF project from the Proprietary Fund MUST be transferred to the TIF Special Revenues Fund for
expenditure. The city would show a TIF Transfer Out of the Proprietary Fund, a TIF Transfer In to the TIF Special
Revenues Fund and record the expenditure within the Debt Service Program out of the TIF Special Revenues Fund.
OTHER FINANCING SOURCES:             TRANSFERS IN AND OUT
Other Financing Sources:
     Regular Transfers In                             Line 37 of the REVENUES and Re-Est Revenues
      Internal TIF Loan Transfers In                Line 38 of the REVENUES and Re-Est Revenues
 Subtotal Operating Transfers In                 Line 39 of the REVENUES and Re-Est Revenues
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      Regular Transfers Out                          Line 75 of the EXP P2 and Re-Est Exp P2                                  HOME
      Internal TIF Loan Transfers Out              Line 76 of the EXP P2 and Re-Est Exp P2
  Total ALL Transfers Out                        Line 77 of the EXP P2 and Re-Est Exp P2

Transfers In and Out both have a new TIF component. The purpose is to show "Internal Borrowing" and "Repayment of
TIF Internal Debt". In the future, all "Internal TIF Loans" that qualify for repayment from TIF Revenues will be shown as
a TIF Transferred Out of the Fund from which the loan was made and Transferred In to ONLY the TIF Special Revenue
Fund (Proceeds of Debt sub-fund) or Capital Projects Fund. The only exception is for a Business Type Function where
the Internal Borrowing occurs between Enterprise funds within the Proprietary Fund for a TIF project.
A TIF Transfer Out and TIF Transfer In can be made from and to any fund with one exception. A "TIF
Transfer Out" from the TIF Special Revenue Fund CANNOT BE "Transferred In" to the Capital
Projects Fund.
Intra-fund transfers between the TIF Debt Service sub-fund and the TIF Proceeds of Debt sub-fund
are not appropriate.
DEBT SERVICE PROGRAM:            Principal and Interest payments on debt

Principal and interest payments on TIF debt paid from TIF Revenues should be expended from the new TIF Special
Revenue fund with the exception of G.O. Bonds which by Iowa Code 384.4 must be paid out of the Debt Service Fund.
Until statute is changed, a TIF Transfer Out of the TIF Special Revenue Fund (internal TIF Debt Service sub-fund) and
into the city’s Debt Service Fund for G.O. Bond payments.

ANY OTHER FUNDING SOURCE USED TO SUPPLEMENT PRINCIPAL AND INTEREST PAYMENTS ON TIF DEBT
SHOULD BE PAID FROM THAT FUND AND NOT TRANSFERRED INTO THE TIF SPECIAL REVENUE FUND FOR
EXPENDITURE.
For example, the ciy has a $10,000 principal and interest payment on a bank note (not a GO Bond). The city pays 50%
from TIF Revenues and 50% from Debt Service levy which is receipted into the Debt Service Fund. The expenditure is
recorded as a Debt Service Program expenditure with $5,000 paid from the TIF Special Revenue Fund (internally from
the sub-fund TIF debt service) and $5,000 paid from the Debt Service Fund.
YOU DO NOT TRANFER MONEY INTO THE TIF SPECIAL REVENUE FUND WHEN FUNDING SOURCES FOR TIF DEBT
PAYMENTS ARE SPLIT BETWEEN TIF REVENUES AND OTHER REVENUES.
Local Option Sales Tax dollars is another example, 50% of the payment would be paid from the TIF Special Revenue
Fund and 50% from the Special Revenue Fund for the portion paid from LOST.
ACTIVITY LEVEL EXPENDITURES:


All TIF Project Expenditures that are not Capital Projects are recorded within the major Program activity ( Public Works,
Street lighting for example). All such expenditures are recorded as paid from the TIF Special Revenues fund and
internally recorded as an expenditure from the TIF Proceeds of Debt sub-fund into which all internal loans or proceeds
of debt are placed.

                                                        REVENUES                                                              HELP
                                                                                                                              HOME
There are only FOUR basic Revenue sources for TIF Urban Renewal Areas, 1) funds from debt secured to undertake a
project, 2) funds received to repay debt incurred by a project, 3) interest, and 4) local reimbursements (usually the
county). Debt, w hether internal borrow ing, G.O. Bonds, bank loans, etc. is used for a proj ect. TIF Rev enue and
Local Grants & Reimbursements receiv ed from the county are allocated for the purpose of repaying debt incurred
for a proj ect. Interest may be allocated to the appropriate sub-fund w hich earned the interest.
The use of annual TIF Revenues (referred to in statute as from the "special fund") has been the subject of debate. Can
it be accumulated and used as a "pay as you go" funding source for projects? Iowa Code 403.19 reads " 2. That
portion of the taxes each year in excess of such amount shall be allocated to and when collected be paid into a
special fund of the municipality to pay the principal of and interest on loans, moneys advanced to, or indebtedness,
whether funded, refunded, assumed, or otherwise, etc. The language seems pretty clear. TIF Revenues are used to
service debt and should be receipted into a TIF debt service sub-fund under the TIF Special Revenue Fund.


TIF Debt Serv ice: Sub-Fund under TIF Special Rev enues

Annual TIF Revenues should be receipted into a sub-fund TIF Debt Service or similarly named sub-fund and used for
the purpose of making principal and interest payments. Any funds allocated from this sub-fund should be recorded as a
Debt Service Program expenditure OR a TIF Transfer Out.
A TIF Transfer Out of the TIF Special Revenue Fund is THE ONLY MECHANISM cities use to make a Debt Service
payment to themselves. In other words, to pay principal and interest on Internal borrowing. Until Iowa Code 384.4
requiring G.O. bonds to be paid from the Debt Service Fund is changed, a transfer from the TIF Debt Service sub-fund
into the Debt Service Fund will be necessary to make a G.O. Bond payment. ALL OTHER PRINCIPAL AND INTEREST
PAYMENTS ARE MADE DIRECTLY FROM THE SUB-FUND OR SHOWN ON THE STATE FORMS AND PAID OUT OF
THE TIF SPECIAL REVENUE FUND DIRECTLY.
TIF Proceed of Debt:    Sub-Fund under TIF Special Rev enues
All borrowing regardless of the instrument, loans, internal borrowing from other funds, G.O. Bonds, TIF Revenue Bonds,
etc. AND initial funding for a 28E project with the county (receipted in as Local Grants and Reimbursements) are
receipted into the either the TIF Special Revenue sub-fund Proceeds of Debt, Capital Projects Fund or the Proprietary
Fund if the Capital Project is for an Enterprise (water, sewer, etc.) project.
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                    Homestead, Elderly, Disabled, and Military Tax Credits.

Homestead Tax Credits, etc.
                                                                                                                              HELP
                                                                                                                              HOME
425.1 HOMESTEAD CREDIT FUND -- APPORTIONMENT -- PAYMENT.
 1. A homestead credit fund is created. There is appropriated annually from the general fund of the state to the
department of revenue to be credited to the homestead credit fund, an amount sufficient to implement this chapter.
The director of the department of administrative services shall issue warrants on the homestead credit fund payable to
the county treasurers of the several counties of the state under this chapter.
2. The homestead credit fund shall be apportioned each year so as to give a credit against the tax on each eligible
homestead in the state in an amount equal to the actual levy on the first four thousand eight hundred fifty dollars of
actual value for each homestead.

                                                           EXAMPLE
The Homestead Credit pays the homeowner's tax on the first $4,850 dollars of taxable value. It is calculated for the
homeowner based upon the "consolidated tax rate" (all "levy authorities" able to levy taxes agains that property).
However, the city can calcuate their share of the credit. A homeowner's house has a TAXABLE VALUE in this example
of $100,000. Their total assessed value would be somewhere around $208,300.
Using FY2009 data, had the State funded the credits at 100%, the State would pay $72.75 of the homeowner's portion
owed to the city given the city's rate of 15.00000 ....... ($4,850/1000)*15.00000=$ 72.75 of the total city share of the
property tax liability of (100,000/1000)*15.00000) =$1,500. The homeowner would actually only owe ($1,500-
$72.75)=$1427.25 w ith the State picking up the remainder. Remember, the credit is against the consolidated tax rate
and total property taxes paid. The state does not always fund the credits at 100%.

The state in the FY 2009 spent $99.2 million of the $134 million necessary to fund the credit at 100% of claims or
72% of total. DOES THE CITY LOSE REVENUES IN THIS SITUATION?                NO!
Iowa Code Section 25B.7           Funding property tax credits and exemptions.                                                HELP
                                                                                                                              HOME
1. Beginning with property taxes due and payable in the fiscal year beginning July 1, 1998, the cost of providing a
property tax credit or property tax exemption which is enacted by the general assembly on or after January 1, 1997,
shall be fully funded by the state. If a state appropriation made to fund a credit or exemption w hich is enacted on or
after January 1, 1997, IS NOT sufficient to fully fund the credit or exemption, the political subdiv ision shall be
required to extend to the taxpayer only that portion of the credit or exemption estimated by the department of
rev enue to be funded by the state appropriation.
Iowa Code Section 25B.7 would simply cause the property owner in the example above to owe more property taxes. In
the city example above, the homeowner for FY 2009 would actually owe $1,447.62 with the State paying only $52.38
of the total city taxes. The amount covered by the Homestead and other credits varies from year to year depending
upon the amount the legislature appropriates for credits.
An across the board cut ordered by the governor midway through the fiscal year, like the 10% ATB in October 2009,
cannot be passed on to the property owners since the ATB is not an insufficient appropriation by the legislature as
described in 25B.7. In addition, property taxes have been billed by the county and the first payment made. Mid-year
tax changes would effect escrow accounts and add confusion to the tax billing processes for everyone.




                        TIF REBATES as recorded on the TIF DEBT page

There has been some confusion as to what and who to include under the "Rebates or Payments to
Entities from Taxes Funded by TIF" area on the TIF Debt page. The entity names have included SRF
loans, project names, Bonds, etc. None of these are correct. The Rebate area contains ONLY the                                HELP
                                                                                                                              HOME
name of the entity receiving the rebate regardless of which Urban Renewal Project the expenditure is
budgeted under.

First, any entry listed as a Rebate is automatically carried to the EXP P2 worksheet and listed as an
expense under the "Other Community and Economic Development" activity of the "Community and
Economic Development" Expenditure Function. Clearly, showing payments to banks or other lending
institutions as a Rebate instead of or in addition to Debt Service is inaccurate at best and double
counting the expenditure at worst.

All payments to lending institutions whether using TIF dollars or not are Debt Service expenditures and
listed under that function. The Rebate form is looking for an entity name, usually a business.
See DO AND DON'T BELOW

         DO LIST ONLY THE NAMES OF FIRMS OR PERSONS RECEIVING A REBATE

    DO NOT LIST PROJECTS & PROJECT NAMES EVEN IF ASSOCIATE WITH A REBATE



  DO NOT LIST LENDING INSTITUTIONS "BANKERS TRUST", G.O. BONDS, ETC. THOSE
       ARE "PRINCIPAL" & "INTEREST" PAYMENTS ON LOANS NOT REBATES.


DO LIST DEVELOPERS OR PROPERTY OWNERS RECEIVING TIF FUNDS DETERMINED BY                                                       HELP
                                                                                                                              HOME
           THE AMOUNT OF PROPERTY TAXES COLLECTED IN THE AREA



  DO LIST THE NAMES OF FIRMS OR PERSONS RECEIVING A TAX ABATEMENT. THOSE
                ARE CONSIDERED REBATES ON THE BUDGET FORMS.


 DO NOT LIST CITY ECONOMIC DEVELOPMENT ORGANIZATIONS FOR PAYMENT OF
WAGES. THOSE EXPENDITURES ARE LISTED UNDER THE "COMMUNITY AND ECONOMIC
 DEVELOPMENT" FUNCTION BUT UNDER THE "ECONOMIC DEVELOPMENT" ACTIVITY
                             NOT "REBATES".


  DO NOT LIST INTERNAL BORROWING. THOSE TOO ARE LOANS NOT REBATES. THE
 REPAYMENT OF AN INTERNAL LOAN IS A "PRINCIPAL & INTEREST" PAYMENT TO THE
   CITY. INTERNAL TIF LOANS ON THE STATE FORMS ARE HANDLED THROUGH TIF
                                 TRANSFERS.


DO NOT LIST BONDING ATTORNEY FEES, ETC. THOSE ARE EXPENDITURES PAID BY TIF
    FUNDS WITHIN A PROJECT/PROJECTS AND EXPENSED TO THOSE PROJECT
                               ACTIVITIES.

                                                                                                                              HELP
                                                                                                                              HOME
                         Save your budget file before                        SUBMIT THE CITY                       If you are connected to the INTERNET, verify your Property        CHECK CITY VALUATIONS
                                                                                                                   Valuations by lefting click the appropriate link at right. You Taxable Valuations by levy authority
                           clicking on Submit     >                             BUDGET
                                                                                                                                          may also subit
Aug-10                 Form 635.1                                                                                                                                                                         Department of Management
                   1




                                                   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 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.


                                                                                                                          Telephone Number                                                    Signature


                            County Auditor Date Stamp                                                                       January 1, 2011 Property Valuations
                                                                                                                                                                                                                Last Official Census
                                                                                                                          With Gas & Electric                       Without Gas & Electric
                                                                              Regular                       2a                                          2b

                                                                              DEBT SERVICE                  3a                                          3b

                                                                              Ag Land                       4a


                                                                                                                                             TAXES LEVIED
                                                                                                                                (A)                                          (B)                                            (C)
         Code             Dollar                                                                                          Request with                               Property Taxes
         Sec.             Limit                   Purpose                                                             Utility Replacement                                Levied                                           Rate

         384.1         8.10000        Regular General levy                                                    5                                 0                                           0              43                              0
         (384)                Non-Voted Other Permissible Levies
         12(8)         0.67500     Contract for use of Bridge                                                 6                                                                             0              44                              0
         12(10)        0.95000     Opr & Maint publicly owned Transit                                         7                                                                             0              45                              0
         12(11)        Amt Nec     Rent, Ins. Maint of Civic Center                                           8                                                                             0              46                              0
         12(12)        0.13500     Opr & Maint of City owned Civic Center                                     9                                                                             0              47                              0
         12(13)        0.06750     Planning a Sanitary Disposal Project                                      10                                                                             0              48                              0
         12(14)        0.27000     Aviation Authority (under sec.330A.15)                                    11                                                                             0              49                              0
         12(15)        Amt Nec     Joint city-county building lease                                          12                                                                             0              50                              0
         12(16)        0.06750     Levee Impr. fund in special charter city                                  13                                                                             0              51                              0
         12(18)        Amt Nec     Liability, property & self insurance costs                                14                                                                             0              52                              0
         12(22)        Amt Nec     Support of a Local Emerg.Mgmt.Comm.                                       462                                                                            0             465                              0
         (384)                 Voted Other Permissible Levies
         12(1)         0.13500     Instrumental/Vocal Music Groups                                           15                                                                             0              53                              0
         12(2)         0.81000     Memorial Building                                                         16                                                                             0              54                              0
         12(3)         0.13500     Symphony Orchestra                                                        17                                                                             0              55                              0
         12(4)         0.27000     Cultural & Scientific Facilities                                          18                                                                             0              56                              0
         12(5)         As Voted    County Bridge                                                             19                                                                             0              57                              0
         12(6)         1.35000     Missi or Missouri River Bridge Const.                                     20                                                                             0              58                              0
         12(9)         0.03375     Aid to a Transit Company                                                  21                                                                             0              59                              0
         12(17)        0.20500     Maintain Institution received by gift/devise                              22                                                                             0              60                              0
         12(19)        1.00000     City Emergency Medical District                                           463                                                                            0             466                              0
         12(21)        0.27000     Support Public Library                                                    23                                                                             0              61                              0
         28E.22        1.50000     Unified Law Enforcement                                                   24                                                                             0              62                              0
                             Total General Fund Regular Levies (5 thru 24)                                   25                                 0                                           0
         384.1         3.00375   Ag Land                                                                     26                                 0                                           0              63                              0
                             Total General Fund Tax Levies      (25 + 26)                                    27                                 0                                           0                          Do Not Add

                                 Special Revenue Levies
         384.8         0.27000        Emergency (if general fund at levy limit)                              28                                 0                                           0              64                              0
         384.6         Amt Nec        Police & Fire Retirement                                               29                                                                             0                                              0
                       Amt Nec        FICA & IPERS (if general fund at levy limit)                           30                                                                             0                                              0
         Rules         Amt Nec        Other Employee Benefits                                                31                                                                             0                                              0
                                    Total Employee Benefit Levies              (29,30,31)                    32                                 0                                           0              65                              0
                                Sub Total Special Revenue Levies                        (28+32)              33                                 0                                           0
                                                       Valuation
         386           As Req                With Gas & Elec                    Without Gas & Elec
                       SSMID 1        (A)                              (B)                                   34                                                                             0              66                              0
                       SSMID 2        (A)                              (B)                                   35                                                                             0              67                              0
                       SSMID 3        (A)                              (B)                                   36                                                                             0              68                              0
                       SSMID 4        (A)                              (B)                                   37                                                                             0              69                              0
                       SSMID 5        (A)                              (B)                                   555                                                                            0             565                              0
                       SSMID 6        (A)                              (B)                                   556                                                                            0             566                              0
                       SSMID 7        (A)                              (B)                                  1177                                                                            0                                              0
                             Total SSMID                                                                     38                                 0                                           0                          Do Not Add

                             Total Special Revenue Levies                                                    39                                 0                                           0
         384.4         Amt Nec   Debt Service Levy         76.10(6)                                          40                                 0      40                                   0              70                              0
         384.7         0.67500   Capital Projects   (Capital Improv. Reserve)                                41                                        41                                   0              71                              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) 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 )
         6)    The city is receiving TIF Revenues and has completed the TIF Indebtedness section of the TIF DEBT form in compliance with 384.16(1)
Form FBW                                                                                                                                                                                    Department of Management

                                                                  Fund Balance Worksheet for City of

                                                                                                            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                        2011
Beginning Fund Balance July 1 (pg 5, line 134) *            1                                                                                                                         0                                0
Actual Revenues Except Beg Bal (pg 5, line 132) *           2                                                                                                                         0                                0
Actual Expenditures Except End Bal (pg 12, line 259) *      3                                                                                                                         0                                0
Ending Fund Balance June 30       (pg 12, line 261) *       4                  0                  0                0                 0               0               0                0                 0              0
                                                                                                      TIF    Special
                  (2)                                              General             Spec Rev             Rev          Debt Serv       Capt Proj       Permanent         Tot Govt       Proprietary       Grand Total
** Re-Estimated FY                       2012
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
Continuing Appropriation                                    8                                                                                        0                                0                 0              0
Ending Fund Balance                                         9                  0                  0                0                 0               0               0                0                 0              0
                                                                                                      TIF    Special
                  (3)                                              General             Spec Rev             Rev          Debt Serv       Capt Proj       Permanent         Tot Govt       Proprietary       Grand Total
**     Budget FY                         2013
Beginning Fund Balance                                     10                  0                  0                  0               0               0               0                0                 0              0
Revenues                                                   11                  0                  0                  0               0               0               0                0                 0              0
Expenditures                                               12                  0                  0                  0               0               0               0                0                 0              0
Continuing Appropriation                                   13                                                                                        0                                0                 0              0
Ending Fund Balance                                        14                  0                  0                  0               0               0               0                0                 0              0
                     *     The figures in section (1) are taken from FORM F-66(IA-2)   STATE OF IOWA FINANCIAL REPORT FOR FISCAL YEAR ENDED JUNE 30,                     2011
                    **     The remaining two sections are filled in by the software once ALL worksheets are completed.
           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.
Form TIF
                                       CITY OF

      The Total Outstanding TIF Indebtedness is not used to determine the constitutional debt limit. Indebtedness as defined in Iowa Code Section 384.16,
      subsection 1, includes any TIF-financed agreement including all remaining payments for any annual appropriation agreements. Include the TOTAL amount
      for all remaining years of the agreement. Use best estimates for any agreement where the actual amount for future years is not known.
      Include the total amount of outstanding loans, advances, indebtedness, or bonds outstanding, including interest, at the close of the most recently ended
      fiscal year through the remaining term of the indebtedness, which will be paid from TIF revenues.
1)                                                                                                                                        ACTUAL
                      TOTAL OUTSTANDING TIF INDEBTEDNESS INCLUDING INTEREST OWED                                                           2011
      PRINCIPAL on All Bonds Paid with TIF Revenues including interest to term
      TIF Non-Bond Loans & Debt - Owed to Other Entities
      Self-Financed or Internal Loan TIF Debt
      Tax Rebatements & Other Agreements Paid with TIF Revenues
                                              TOTAL OUTSTANDING TIF INDEBTEDNESS                                                                    0
       TIF Revenues are those moneys paid into the Special Fund created in section 403.19.
       DO NOT include bond payments made with a Debt Service levy on property                                             THE DATA BELOW NO LONGER
       Include ONLY debt that is to be repaid from future Tax Increment Financing revenues.                             CARRIES TO A "REBATES" LINE OF
       All debt and interest should only be listed once.                                                                 THE RE-EXP P2 & EXP P2 FORMS
       Include principal and interest to term in all amounts.
                                                 Click to view Help with Rebates                                          EXP P2              RE-EST EXP P2
 2)                    REBATES OR PAYMENTS TO ENTITIES FROM TAXES FUNDED BY TIF                                          BUDGET         RE-ESTIMATED      ACTUAL
               ENTITY NAME (Rebates DO NOT include bonds, SRF, project names, etc. See Help page for definition           2013              2012           2011
           1
       2
       3
       4
       5
       6
       7
       8
       9
       10
       11
       12
       13
       14
       15
       16
       17
       18
       19
       20
       21
       22
       23
       24
       25
       26
       27
       28
       29
       30
       31
       32
       33
       34
       35
       36
       37
       38
       39
       40
       41
       42
       43
       44
       45
                                      *    TOTAL Rebates or Payments to Entities                                                    0               0              0
                * The "Total Rebates or Payments" appears on the Expenditures Pages, Re-Est Exp P2 & EXP P 2, under the Community & Econ Development Program
    Form 631 E P1                                        CITY OF                                                                        Department of Management



                                                         RE-ESTIMATED EXPENDITURES SCHEDULE PAGE 1
                                                           RE-ESTIMATED Fiscal Year Ending 2012                                         Fiscal Years
                                                                          TIF
                                                          SPECIAL        SPECIAL        DEBT      CAPITAL                           RE-ESTIMATED              ACTUAL
GOVERNMENT ACTIVITIES                      GENERAL        REVENUE       REVENUES       SERVICE   PROJECTS   PERMANENT PROPRIETARY       2012                   2011
                    (A)              (B)     (C)            (D)            (E)           (F)        (G)        (H)        (I)            (J)                    (K)
            PUBLIC SAFETY
Police Department/Crime Prevention    1                                                                                                              0
Jail                                  2                                                                                                              0
Emergency Management                  3                                                                                                              0
Flood Control                         4                                                                                                              0
Fire Department                       5                                                                                                              0
Ambulance                             6                                                                                                              0
Building Inspections                  7                                                                                                              0
Miscellaneous Protective Services     8                                                                                                              0
Animal Control                        9                                                                                                              0
Other Public Safety                  10                                                                                                              0
   TOTAL (lines 1 - 10)              11              0              0              0                                0                                0                 0
            PUBLIC WORKS
Roads, Bridges, & Sidewalks          12                                                                                                              0
Parking - Meter and Off-Street       13                                                                                                              0
Street Lighting                      14                                                                                                              0
Traffic Control and Safety           15                                                                                                              0
Snow Removal                         16                                                                                                              0
Highway Engineering                  17                                                                                                              0
Street Cleaning                      18                                                                                                              0
Airport       (if not Enterprise)    19                                                                                                              0
Garbage       (if not Enterprise)    20                                                                                                              0
Other Public Works                   21                                                                                                              0
   TOTAL (lines 12 - 21)             22              0              0              0                                0                                0                 0
  HEALTH & SOCIAL SERVICES
Welfare Assistance                   23                                                                                                              0
City Hospital                        24                                                                                                              0
Payments to Private Hospitals        25                                                                                                              0
Health Regulation and Inspection     26                                                                                                              0
Water, Air, and Mosquito Control     27                                                                                                              0
Community Mental Health              28                                                                                                              0
Other Health and Social Services     29                                                                                                              0
   TOTAL (lines 23 - 29)             30              0              0              0                                0                                0                 0
    CULTURE & RECREATION
Library Services                     31                                                                                                              0
Museum, Band and Theater             32                                                                                                              0
Parks                                33                                                                                                              0
Recreation                           34                                                                                                              0
Cemetery                             35                                                                                                              0
Community Center, Zoo, & Marina      36                                                                                                              0
Other Culture and Recreation         37                                                                                                              0
   TOTAL (lines 31 - 37)             38              0              0              0                                0                                0                 0
      Form 631 E P2                                                                                    CITY OF                                                                                                                                    Department of Management



                                                                                                      RE-ESTIMATED EXPENDITURES SCHEDULE PAGE 2
                                                                                                        RE-ESTIMATED    Fiscal Year Ending 2012                                                                                                      Fiscal Years
                                                                                                                                 TIF
                                                                                                         SPECIAL               SPECIAL                DEBT                 CAPITAL                                                            RE-ESTIMATED               ACTUAL
       GOVERNMENT ACTIVITIES CONT.                                                GENERAL               REVENUES              REVENUES               SERVICE              PROJECTS             PERMANENT            PROPRIETARY                   2012                    2011
                                 (A)                                     (B)        (C)                    (D)                   (E)                   (F)                   (G)                  (H)                   (I)                        (J)                     (K)
     COMMUNITY & ECONOMIC DEVELOPMENT
Community Beautification                                                  39                                                                                                                                                                                   0
Economic Development                                                      40                                                                                                                                                                                   0
Housing and Urban Renewal                                                 41                                                                                                                                                                                   0
Planning & Zoning                                                         42                                                                                                                                                                                   0
Other Com & Econ Development                                              43                                                                                                                                                                                   0
                                                                          44
   TOTAL (lines 39 - 44)                                                  45                      0                     0                     0                                                                 0                                              0                  0
                   GENERAL GOVERNMENT
Mayor, Council, & City Manager                                            46                                                                                                                                                                                   0
Clerk, Treasurer, & Finance Adm.                                          47                                                                                                                                                                                   0
Elections                                                                 48                                                                                                                                                                                   0
Legal Services & City Attorney                                            49                                                                                                                                                                                   0
City Hall & General Buildings                                             50                                                                                                                                                                                   0
Tort Liability                                                            51                                                                                                                                                                                   0
Other General Government                                                  52                                                                                                                                                                                   0
  TOTAL (lines 46 - 52)                                                   53                      0                     0                     0                                                                 0                                              0                  0
                  DEBT SERVICE                                            54                                                                                                                                                                                   0
                 Gov Capital Projects                                     55                                                                                                                                                                                   0
                 TIF Capital Projects                                     56                                                                                                                                                                                   0
             TOTAL CAPITAL PROJECTS                                       57                      0                     0                     0                                           0                     0                                              0                  0
TOTAL Governmental Activities Expenditures
             (lines 11+22+30+38+44+52+53+54)                              58                      0                     0                     0                     0                     0                     0                                              0                  0
           BUSINESS TYPE ACTIVITIES
        Proprietary: Enterprise & Budgeted ISF
 Water Utility                                                            59                                                                                                                                                                                   0
 Sewer Utility                                                            60                                                                                                                                                                                   0
 Electric Utility                                                         61                                                                                                                                                                                   0
 Gas Utility                                                              62                                                                                                                                                                                   0
 Airport                                                                  63                                                                                                                                                                                   0
 Landfill/Garbage                                                         64                                                                                                                                                                                   0
 Transit                                                                  65                                                                                                                                                                                   0
 Cable TV, Internet & Telephone                                           66                                                                                                                                                                                   0
 Housing Authority                                                        67                                                                                                                                                                                   0
 Storm Water Utility                                                      68                                                                                                                                                                                   0
 Other Business Type (city hosp., ISF, parking, etc.)                     69                                                                                                                                                                                   0
 Enterprise DEBT SERVICE                                                  70                                                                                                                                                                                   0
 Enterprise CAPITAL PROJECTS                                              71                                                                                                                                                                                   0
    Enterprise TIF CAPITAL PROJECTS                                       72                                                                                                                                                                                   0
  TOTAL BUSINESS TYPE EXPENDITURES (lines 56 - 68)                        73                                                                                                                                                          0                        0                  0
TOTAL ALL EXPENDITURES (lines 58+74)                                      74                      0                     0                     0                     0                     0                     0                     0                        0                  0
     Regular Transfers Out                                                75                                                                                                                                                                                   0
     Internal TIF Loan Transfers Out                                      76                                                                                                                                                                                   0
  Total ALL Transfers Out                                                 77                      0                     0                     0                     0                     0                     0                     0                        0                  0
Total Expenditures and Other Fin Uses (lines 73+74)                       78                      0                     0                     0                     0                     0                     0                     0                        0                  0
* Continuing Appropriation                                                79                                                                                                              0                                           0                        0
Ending Fund Balance June 30                                               80                      0                     0                     0                     0                     0                     0                     0                        0                  0
* A continuing appropriation is the unexpended budgeted amount from a prior year's capital project that is expended in the following year or years. The entry is made on the CON APPROPS page that must accompany the budget forms if used.
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.
Form 631.D                                                               CITY OF                                                                                      Department of Management




                                                                                      RE-ESTIMATED REVENUES DETAIL
                                                                                   RE-ESTIMATED Fiscal Year Ending 2012                                                Fiscal Years
                                                                                           TIF
                                                                          SPECIAL        SPECIAL        DEBT          CAPITAL                                     RE-ESTIMATED              ACTUAL
                                                           GENERAL       REVENUES       REVENUES       SERVICE       PROJECTS       PERMANENT       PROPRIETARY       2012                   2011
              (A)                                    (B)     (C)            (D)            (E)           (F)            (G)            (H)              (I)            (J)                    (K)
REVENUES & OTHER FINANCING SOURCES
Taxes Levied on Property                               1                                                                                                                          0
   Less: Uncollected Property Taxes - Levy Year        2                                                                                                                          0
Net Current Property Taxes (line 1 minus line 2)       3             0              0                            0              0                                                 0                  0
Delinquent Property Taxes                              4                                                                                                                          0
TIF Revenues                                           5                                                                                                                          0
Other City Taxes:
  Utility Tax Replacement Excise Taxes                 6                                                                                                                          0
  Utility francise tax (Iowa Code Chapter 364.2)       7                                                                                                                          0
  Parimutuel wager tax                                 8                                                                                                                          0
  Gaming wager tax                                     9                                                                                                                          0
  Mobile Home Taxes                                   10                                                                                                                          0
  Hotel/Motel Taxes                                   11                                                                                                                          0
  Other Local Option Taxes                            12                                                                                                                          0
    Subtotal - Other City Taxes (lines 6 thru 11)     13             0              0                            0              0                                                 0                  0
Licenses & Permits                                    14                                                                                                                          0
Use of Money & Property                               15                                                                                                                          0
Intergovernmental:
  Federal Grants & Reimbursements                     16                                                                                                                          0
  Road Use Taxes                                      17                                                                                                                          0
  Other State Grants & Reimbursements                 18                                                                                                                          0
  Local Grants & Reimbursements                       19                                                                                                                          0
    Subtotal - Intergovernmental (lines 15 thru 18)   20             0              0              0             0              0                             0                   0                  0
Charges for Fees & Service:
  Water Utility                                       21                                                                                                                          0
  Sewer Utility                                       22                                                                                                                          0
  Electric Utility                                    23                                                                                                                          0
  Gas Utility                                         24                                                                                                                          0
  Parking                                             25                                                                                                                          0
  Airport                                             26                                                                                                                          0
  Landfill/Garbage                                    27                                                                                                                          0
  Hospital                                            28                                                                                                                          0
  Transit                                             29                                                                                                                          0
  Cable TV, Internet & Telephone                      30                                                                                                                          0
  Housing Authority                                   31                                                                                                                          0
  Storm Water Utility                                 32                                                                                                                          0
  Other Fees & Charges for Service                    33                                                                                                                          0
    Subtotal - Charges for Service (lines 20 thru 32) 34             0              0                            0              0               0             0                   0                  0
Special Assessments                                   35                                                                                                                          0
Miscellaneous                                         36                                                                                                                          0
Other Financing Sources:
       Regular Operating Transfers In                 37                                                                                                                          0
        Internal TIF Loan Transfers In                38                                                                                                                          0
  Subtotal ALL Operating Transfers In                 39             0              0              0             0              0               0             0                   0                  0
  Proceeds of Debt (Excluding TIF Internal Borrowing)40                                                                                                                           0
  Proceeds of Capital Asset Sales                     41                                                                                                                          0
  Subtotal-Other Financing Sources (lines 36 thru 38) 42             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)   43             0              0              0             0              0               0             0                   0                  0
Beginning Fund Balance July 1                         44             0              0              0             0              0               0             0                   0                  0
TOTAL REVENUES & BEGIN BALANCE (lines 41+42)          45             0              0              0             0              0               0             0                   0                  0
    Form 631 A P1                                        CITY OF                                                                                         Department of Management

                                                                                                                                                  The last two columns will fill in once
                                                                                                                                                  the Re-Est forms are completed
                                                              EXPENDITURES SCHEDULE PAGE 1
                                                                            Fiscal Year Ending              2013                             Fiscal Years
                                                                           TIF
                                                          SPECIAL        SPECIAL        DEBT      CAPITAL                           BUDGET         RE-ESTIMATED                ACTUAL
   GOVERNMENT ACTIVITIES                   GENERAL       REVENUES       REVENUES       SERVICE   PROJECTS   PERMANENT PROPRIETARY    2013              2012                     2011
                    (A)              (B)     (C)            (D)            (E)           (F)        (G)        (H)        (I)         (J)               (K)                      (L)
           PUBLIC SAFETY
Police Department/Crime Prevention    1                                                                                                       0                       0                    0
Jail                                  2                                                                                                       0                       0                    0
Emergency Management                  3                                                                                                       0                       0                    0
Flood Control                         4                                                                                                       0                       0                    0
Fire Department                       5                                                                                                       0                       0                    0
Ambulance                             6                                                                                                       0                       0                    0
Building Inspections                  7                                                                                                       0                       0                    0
Miscellaneous Protective Services     8                                                                                                       0                       0                    0
Animal Control                        9                                                                                                       0                       0                    0
Other Public Safety                  10                                                                                                       0                       0                    0
   TOTAL (lines 1 - 10)              11              0              0              0                                 0                        0                       0                    0
            PUBLIC WORKS
Roads, Bridges, & Sidewalks          12                                                                                                       0                       0                    0
Parking - Meter and Off-Street       13                                                                                                       0                       0                    0
Street Lighting                      14                                                                                                       0                       0                    0
Traffic Control and Safety           15                                                                                                       0                       0                    0
Snow Removal                         16                                                                                                       0                       0                    0
Highway Engineering                  17                                                                                                       0                       0                    0
Street Cleaning                      18                                                                                                       0                       0                    0
Airport       (if not Enterprise)    19                                                                                                       0                       0                    0
Garbage       (if not Enterprise)    20                                                                                                       0                       0                    0
Other Public Works                   21                                                                                                       0                       0                    0
   TOTAL (lines 12 - 21)             22              0              0              0                                 0                        0                       0                    0
  HEALTH & SOCIAL SERVICES
Welfare Assistance                   23                                                                                                       0                       0                    0
City Hospital                        24                                                                                                       0                       0                    0
Payments to Private Hospitals        25                                                                                                       0                       0                    0
Health Regulation and Inspection     26                                                                                                       0                       0                    0
Water, Air, and Mosquito Control     27                                                                                                       0                       0                    0
Community Mental Health              28                                                                                                       0                       0                    0
Other Health and Social Services     29                                                                                                       0                       0                    0
   TOTAL (lines 23 - 29)             30              0              0              0                                 0                        0                       0                    0
    CULTURE & RECREATION
Library Services                     31                                                                                                       0                       0                    0
Museum, Band and Theater             32                                                                                                       0                       0                    0
Parks                                33                                                                                                       0                       0                    0
Recreation                           34                                                                                                       0                       0                    0
Cemetery                             35                                                                                                       0                       0                    0
Community Center, Zoo, & Marina      36                                                                                                       0                       0                    0
Other Culture and Recreation         37                                                                                                       0                       0                    0
   TOTAL (lines 31 - 37)             38              0              0              0                                 0                        0                       0                    0
     Form 631 A P2                                                                               CITY OF                                                                                                                                          Department of Management
                                                                                                                                                                                                                                          The last two columns will fill in once the
                                                                                                                                                                                                                                          Re-Est forms are completed
                                                                                                            EXPENDITURES SCHEDULE PAGE 2
                                                                                                                       Fiscal Year Ending 2013                                                                                       Fiscal Years
                                                                                                                         TIF
                                                                                                   SPECIAL             SPECIAL               DEBT              CAPITAL                                                      BUDGET         RE-ESTIMATED                 ACTUAL
      GOVERNMENT ACTIVITIES CONT.                                             GENERAL             REVENUES            REVENUES              SERVICE           PROJECTS           PERMANENT PROPRIETARY                       2013              2012                      2011
                                (A)                                   (B)       (C)                  (D)                 (E)                  (F)                (G)                (H)        (I)                            (J)               (K)                       (L)
 COMMUNITY & ECONOMIC DEVELOPMENT
Community Beautification                                               39                                                                                                                                                             0                        0                       0
Economic Development                                                   40                                                                                                                                                             0                        0                       0
Housing and Urban Renewal                                              41                                                                                                                                                             0                        0                       0
Planning & Zoning                                                      42                                                                                                                                                             0                        0                       0
Other Com & Econ Development                                           43                                                                                                                                                             0                        0                       0
                                                                       44
  TOTAL    (lines 39 - 44)                                             45                    0                   0                   0                                                            0                                   0                        0                       0
                 GENERAL GOVERNMENT
Mayor, Council, & City Manager                                         46                                                                                                                                                             0                        0                       0
Clerk, Treasurer, & Finance Adm.                                       47                                                                                                                                                             0                        0                       0
Elections                                                              48                                                                                                                                                             0                        0                       0
Legal Services & City Attorney                                         49                                                                                                                                                             0                        0                       0
City Hall & General Buildings                                          50                                                                                                                                                             0                        0                       0
Tort Liability                                                         51                                                                                                                                                             0                        0                       0
Other General Government                                               52                                                                                                                                                             0                        0                       0
   TOTAL (lines 46 - 52)                                               53                    0                   0                   0                                                            0                                   0                        0                       0
                      DEBT SERVICE                                     54                                                                                                                                                             0                        0                       0
 Gov Capital Projects                                                  55                                                                                                                                                             0                        0                       0
 TIF Capital Projects                                                  56                                                                                                                                                             0                        0                       0
TOTAL CAPITAL PROJECTS                                                 57                    0                   0                   0                                       0                    0                                   0                        0                       0
TOTAL Government Activities Expenditures
             (lines 11+22+30+38+45+53+54+57)                           58                    0                   0                   0                   0                   0                    0                                   0                        0                       0
           BUSINESS TYPE ACTIVITIES
       Proprietary: Enterprise & Budgeted ISF
Water Utility                                                          59                                                                                                                                                             0                        0                       0
Sewer Utility                                                          60                                                                                                                                                             0                        0                       0
Electric Utility                                                       61                                                                                                                                                             0                        0                       0
Gas Utility                                                            62                                                                                                                                                             0                        0                       0
Airport                                                                63                                                                                                                                                             0                        0                       0
Landfill/Garbage                                                       64                                                                                                                                                             0                        0                       0
Transit                                                                65                                                                                                                                                             0                        0                       0
Cable TV, Internet & Telephone                                         66                                                                                                                                                             0                        0                       0
Housing Authority                                                      67                                                                                                                                                             0                        0                       0
Storm Water Utility                                                    68                                                                                                                                                             0                        0                       0
Other Business Type (city hosp., ISF, parking, etc.)                   69                                                                                                                                                             0                        0                       0
Enterprise DEBT SERVICE                                                70                                                                                                                                                             0                        0                       0
Enterprise CAPITAL PROJECTS                                            71                                                                                                                                                             0                        0                       0
Enterprise TIF CAPITAL PROJECTS                                        72                                                                                                                                                             0                        0                       0
TOTAL Business Type Expenditures (lines 59 - 73)                       73                                                                                                                                               0             0                        0                       0
TOTAL ALL EXPENDITURES (lines 58+74)                                   74                    0                   0                   0                   0                   0                    0                     0             0                        0                       0
    Regular Transfers Out                                              75                                                                                                                                                             0                        0                       0
    Internal TIF Loan / Repayment Transfers Out                        76                                                                                                                                                             0                        0                       0
 Total ALL Transfers Out                                               77                    0                   0                   0                   0                   0                    0                     0             0                        0                       0
Total Expenditures & Fund Transfers Out (lines 75+78)                  78                    0                   0                   0                   0                   0                    0                     0             0                        0                       0
Continuing Appropriation                                               79                                                                                                    0                                          0             0                        0
Ending Fund Balance June 30                                            80                    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.
Form 631 B                                                               CITY OF                                                                                                             Department of Management

                                                                                                                                                                                 The last two columns will fill in once
                                                                                                                                                                                 the Re-Est forms are completed
                                                                                                         REVENUES DETAIL
                                                                                                        Fiscal Year Ending              2013                                 Fiscal Years
                                                                                            TIF
                                                                           SPECIAL        SPECIAL         DEBT          CAPITAL                                     BUDGET        RE-ESTIMATED               ACTUAL
                                                           GENERAL        REVENUES       REVENUES        SERVICE       PROJECTS       PERMANENT       PROPRIETARY    2013             2012                    2011
                     (A)                             (B)     (C)             (D)            (E)            (F)            (G)             (H)             (I)         (J)              (K)                     (L)
REVENUES & OTHER FINANCING SOURCES
Taxes Levied on Property                               1             0               0                             0              0                                          0                      0                     0
   Less: Uncollected Property Taxes - Levy Year        2                                                                                                                     0                      0                     0
Net Current Property Taxes (line 1 minus line 2)       3             0               0                             0              0                                          0                      0                     0
Delinquent Property Taxes                              4                                                                                                                     0                      0                     0
TIF Revenues                                           5                                                                                                                     0                      0                     0
Other City Taxes:
  Utility Tax Replacement Excise Taxes                 6             0               0                             0              0                                          0                      0                     0
  Utility franchise tax    (Iowa Code Chapter 364.2)   7                                                                                                                     0                      0                     0
  Parimutuel wager tax                                 8                                                                                                                     0                      0                     0
  Gaming wager tax                                     9                                                                                                                     0                      0                     0
  Mobile Home Taxes                                   10                                                                                                                     0                      0                     0
  Hotel/Motel Taxes                                   11                                                                                                                     0                      0                     0
  Other Local Option Taxes                            12                                                                                                                     0                      0                     0
    Subtotal - Other City Taxes (lines 6 thru 12)     13             0               0                             0              0                                          0                      0                     0
Licenses & Permits                                    14                                                                                                                     0                      0                     0
Use of Money & Property                               15                                                                                                                     0                      0                     0
Intergovernmental:
  Federal Grants & Reimbursements                     16                                                                                                                     0                      0                     0
  Road Use Taxes                                      17                                                                                                                     0                      0                     0
  Other State Grants & Reimbursements                 18                                                                                                                     0                      0                     0
  Local Grants & Reimbursements                       19                                                                                                                     0                      0                     0
    Subtotal - Intergovernmental (lines 16 thru 19)   20             0               0              0              0              0                             0            0                      0                     0
Charges for Fees & Service:
  Water Utility                                       21                                                                                                                     0                      0                     0
  Sewer Utility                                       22                                                                                                                     0                      0                     0
  Electric Utility                                    23                                                                                                                     0                      0                     0
  Gas Utility                                         24                                                                                                                     0                      0                     0
  Parking                                             25                                                                                                                     0                      0                     0
  Airport                                             26                                                                                                                     0                      0                     0
  Landfill/Garbage                                    27                                                                                                                     0                      0                     0
  Hospital                                            28                                                                                                                     0                      0                     0
  Transit                                             29                                                                                                                     0                      0                     0
  Cable TV, Internet & Telephone                      30                                                                                                                     0                      0                     0
  Housing Authority                                   31                                                                                                                     0                      0                     0
  Storm Water Utility                                 32                                                                                                                     0                      0                     0
  Other Fees & Charges for Service                    33                                                                                                                     0                      0                     0
    Subtotal - Charges for Service (lines 21 thru 33) 34             0               0                             0              0               0             0            0                      0                     0
Special Assessments                                   35                                                                                                                     0                      0                     0
Miscellaneous                                         36                                                                                                                     0                      0                     0
Other Financing Sources:
       Regular Operating Transfers In                 37                                                                                                                     0                      0                     0
        Internal TIF Loan Transfers In                38                                                                                                                     0                      0                     0
  Subtotal ALL Operating Transfers In                 39             0               0              0              0              0               0             0            0                      0                     0
  Proceeds of Debt (Excluding TIF Internal Borrowing) 40                                                                                                                     0                      0                     0
  Proceeds of Capital Asset Sales                     41                                                                                                                     0                      0                     0
Subtotal-Other Financing Sources (lines 38 thru 40)   42             0               0              0              0              0               0             0            0                      0                     0
Total Revenues except for beginning fund balance
  (lines 3, 4, 5, 13, 14, 15, 20, 34, 35, 36, & 41)   43             0               0              0              0              0               0             0            0                      0                     0
Beginning Fund Balance July 1                         44             0               0              0              0              0               0             0            0                      0                     0
TOTAL REVENUES & BEGIN BALANCE (lines 42+43)          45             0               0              0              0              0               0             0            0                      0                     0
Form 635.2A
                                                          CITY OF                                                                                                       Department of Management

                                                                                 ADOPTED BUDGET SUMMARY
                                                                                      YEAR ENDED JUNE 30, 2013                                                     Fiscal Years
                                                                                     TIF
                                                                   SPECIAL         SPECIAL        DEBT          CAPITAL                               BUDGET       RE-ESTIMATED          ACTUAL
                                                    GENERAL       REVENUES        REVENUES       SERVICE       PROJECTS       PERMANENT PROPRIETARY    2013            2012               2011
                         (A)                  (B)     (C)            (D)             (E)           (F)            (G)            (H)        (I)         (J)             (K)                (L)
Revenues & Other Financing Sources
Taxes Levied on Property                       1              0              0                             0              0                                    0                  0                0
Less: Uncollected Property Taxes-Levy Year     2              0              0                             0              0                                    0                  0                0
 Net Current Property Taxes                    3              0              0                             0              0                                    0                  0                0
Delinquent Property Taxes                      4              0              0                             0              0                                    0                  0                0
TIF Revenues                                   5                                             0                                                                 0                  0                0
Other City Taxes                               6              0              0                             0              0                                    0                  0                0
Licenses & Permits                             7              0              0                                                                   0             0                  0                0
Use of Money and Property                      8              0              0               0             0              0           0          0             0                  0                0
Intergovernmental                              9              0              0               0             0              0                      0             0                  0                0
Charges for Fees & Service                    10              0              0                             0              0           0          0             0                  0                0
Special Assessments                           11              0              0                             0              0                      0             0                  0                0
Miscellaneous                                 12              0              0                             0              0           0          0             0                  0                0
 Sub-Total Revenues                           13              0              0               0             0              0           0          0             0                  0                0
Other Financing Sources:
Total Transfers In                            14              0              0               0             0              0           0          0             0                  0                0
 Proceeds of Debt                             15              0              0               0             0              0                      0             0                  0                0
 Proceeds of Capital Asset Sales              16              0              0               0             0              0           0          0             0                  0                0
Total Revenues and Other Sources              17              0              0               0             0              0           0          0             0                  0                0
Expenditures & Other Financing Uses
Public Safety                                 18              0              0               0                                        0                        0                  0                0
Public Works                                  19              0              0               0                                        0                        0                  0                0
Health and Social Services                    20              0              0               0                                        0                        0                  0                0
Culture and Recreation                        21              0              0               0                                        0                        0                  0                0
Community and Economic Development            22              0              0               0                                        0                        0                  0                0
General Government                            23              0              0               0                                        0                        0                  0                0
Debt Service                                  24              0              0               0             0                          0                        0                  0                0
Capital Projects                              25              0              0               0                            0           0                        0                  0                0
Total Government Activities Expenditures      26              0              0               0             0              0           0                        0                  0                0
Business Type Proprietray: Enterprise & ISF   27                                                                                                 0             0                  0                0
Total Gov & Bus Type Expenditures             28              0              0               0             0              0           0          0             0                  0                0
Total Transfers Out                           29              0              0               0             0              0           0          0             0                  0                0
Total ALL Expenditures/Fund Transfers Out     30              0              0               0             0              0           0          0             0                  0                0
Excess Revenues & Other Sources Over          31
(Under) Expenditures/Transfers Out            32              0              0               0             0              0           0          0             0                  0                0
Continuing Appropriation                      33                                                                          0                      0             0                  0
Beginning Fund Balance July 1                 34              0              0               0             0              0           0          0             0                  0                0
Ending Fund Balance June 30                   35              0              0               0             0              0           0          0             0                  0                0
Form 703                                                                                                                                                  Department of Management
                                                               LONG TERM DEBT SCHEDULE
                                 GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS, LOANS, LEASE-PURCHASE PAYMENTS
                                                                                                                                                           Fiscal Year
           City Name:                                                                                                                                         2013

                                               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         2013            2013              2013            2013        Year Property Taxes   Debt Service Levy
                        (A)           (B)           (C)            (D)             +(E)              +(F)           =(G)                -(H)                 =(I)
(1)                                                                                                                          0                                                  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                                                  0
                                                   TOTALS                   0              0                 0               0                    0                             0
Form 703                                                                                                                                                  Department of Management
                                                               LONG TERM DEBT SCHEDULE
                                 GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS, LOANS, LEASE-PURCHASE PAYMENTS
                                                                    PAGE 2                                                                                Fiscal Year

           City Name:                  USE THIS PAGE ONLY AFTER FILLING LINES 1 THRU 30 ABOVE.                                                                2013

                                               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         2013            2013              2013            2013        Year Property Taxes   Debt Service Levy
                        (A)           (B)           (C)            (D)             +(E)              +(F)           =(G)                -(H)                 =(I)
(31)                                                                                                                         0                                                  0
(32)                                                                                                                         0                                                  0
(33)                                                                                                                         0                                                  0
(34)                                                                                                                         0                                                  0
(35)                                                                                                                         0                                                  0
(36)                                                                                                                         0                                                  0
(37)                                                                                                                         0                                                  0
(38)                                                                                                                         0                                                  0
(39)                                                                                                                         0                                                  0
(40)                                                                                                                         0                                                  0
(41)                                                                                                                         0                                                  0
(42)                                                                                                                         0                                                  0
(43)                                                                                                                         0                                                  0
(44)                                                                                                                         0                                                  0
(45)                                                                                                                         0                                                  0
(46)                                                                                                                         0                                                  0
(47)                                                                                                                         0                                                  0
(48)                                                                                                                         0                                                  0
(49)                                                                                                                         0                                                  0
(50)                                                                                                                         0                                                  0
(51)                                                                                                                         0                                                  0
(52)                                                                                                                         0                                                  0
(53)                                                                                                                         0                                                  0
(54)                                                                                                                         0                                                  0
(55)                                                                                                                         0                                                  0
(56)                                                                                                                         0                                                  0
(57)                                                                                                                         0                                                  0
(58)                                                                                                                         0                                                  0
(59)                                                                                                                         0                                                  0
(60)                                                                                                                         0                                                  0
                                                                            0              0                 0               0                    0                             0
The use of Continuing Appropriations is useful for those capital projects that span more than one fiscal year. Continuing Appropriation is a voluntary budgeting option.
                                                                 TWO METHODS TO BUDGET MULTI-YEAR CAPITAL PROJECTS

1) A multi-year capital project must budget the amounts expended in EACH of the fiscal years on the Capital Projects function. Amendments may be necessary should the portion expended in
any partiucar year exceed that year's estimate. 2) The second option is the Continuing Appropriation. The total amount of the capital project expenditure is recorded in the first year and, if not
totally expended in that first year, the remaining amount is recorded as a Continuing Appropriations for each succeeding year until the budgeted amount of the project is expended. See Help
page for further instruction. YOU MUST ENTER A PROJECT NAME FOR SOFTWARE TO WORK CORRECTLY.
Form 704                                                                                 (IA Code 384.20)                                                                      Department of Management
                                                                     CONTINUING APPROPRIATIONS
                                   UNEXPENDED PORTION OF A MULTI-YEAR PUBLIC IMPROVEMENT CARRIED FORWARD TO THE NEXT FISCAL YEAR
                                                                    Total Cost of Improvement MUST Exceed $25,000                                                                    Fiscal Year
           City Name:                                                                                                                                                                     2013

                                                                                                   Cumulative     Governmental         Business Type        Governmental         Business Type
                    Project Name                                                      Total       Total Expended Activities Re-Est    Enterprise Re-Est       Activities       Enterprise Activities
                                                    Hearing        Original       Appropriation    as of June 30        2012                 2012                 2013                 2013
                                                     Date        Appropriation    as amended            2011     Continuing Approp    Continuing Approp    Continuing Approp    Continuing Approp
 (1)
 (2)
 (3)
 (4)
 (5)
 (6)
 (7)
 (8)
 (9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
(30)
                                                                                           TOTALS                       0                       0                   0                              0
Form 704                                                                          (IA Code 384.20)                                                                      Department of Management
                                                                     CONTINUING APPROPRIATIONS
                                   UNEXPENDED PORTION OF A MULTI-YEAR PUBLIC IMPROVEMENT CARRIED FORWARD TO THE NEXT FISCAL YEAR
                                                             Total Cost of Improvement MUST Exceed $25,000                                                                    Fiscal Year
           City Name:                                 USE THIS PAGE ONLY AFTER FILLING LINES 1 THRU 30 ABOVE.                                                                      2013

                                                                                                         Governmental        Business Type           Governmental         Business Type
                    Project Name                                               Total         Amount     Activities Re-Est   Enterprise Re-Est           Activities      Enterprise Activities
                                                 Hearing     Original      Appropriation    Expended          2012                 2012                    2013                 2013
                                                  Date     Appropriation   as amended        to Date   Continuing Approp    Continuing Approp       Continuing Approp    Continuing Approp
(31)
(32)
(33)
(34)
(35)
(36)
(37)
(38)
(39)
(40)
(41)
(42)
(43)
(44)
(45)
(46)
(47)
(48)
(49)
(50)
(51)
(52)
(53)
(54)
(55)
(25)
(25)
(58)
(59)
(60)
       TOTALS   0   0   0   0
              ERRORS LISTING PAGE SCROLL TO VIEW ALL ERROR MESSAGES (You may also print this page)

                     THE BUDGET FILE CONTAINS ERRORS LISTED BELOW OR IS NOT COMPLETE.

  (1)                      OPERATING TRANSFERS IN / OPERATING TRANSFERS OUT COMPARISONS




  (2)                   ENDING YEAR FUND BALANCE / BEGINNING YEAR FUND BALANCE COMPARISONS




                                                                                0
                                                                                0




                                             0                                                       0
                                             0                                                       0




  (3)        AN ERROR MESSAGE APPEARS IN RED BELOW IF THE BUDGET DOES NOT CONTAIN ALL 3 YEARS OF DATA
                   RE-ESTIMATED YEAR FORMS ARE IS INCOMPLETE. A BUDGET MUST CONTAIN 3 YEARS OF DATA
 ERROR
 THREE
 YEARS    ACTUAL YEAR DATA ON THE Re-Est Revenues FORM DOES NOT CONTAIN ACTUAL YEAR REVENUES IN EXCEL'S
OF DATA                                       COLUMN L (K on the Forms).



            AN ERROR MESSAGE APPEARS IN RED BELOW IF THE "TOTAL OUTSTANDING TIF INDEBTEDNESS INCLUDING
  (4)     INTEREST OWED" SECTION OF THE "TIF DEBT " HAS NOT BEEN COMPLETED AND THE CITY HAS A TIF REVENUES.




          FALSE FALSE   FALSE
            EXP   REV
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
                                                                2013                2012                          2011
                                                                (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
  Net Current Property Taxes                          3                    0                          0                              0
Delinquent Property Taxes                             4                    0                          0                              0
TIF Revenues                                          5                    0                          0                              0
Other City Taxes                                      6                    0                          0                              0
Licenses & Permits                                    7                    0                          0                              0
Use of Money and Property                             8                    0                          0                              0
Intergovernmental                                     9                    0                          0                              0
Charges for Fees & Service                           10                    0                          0                              0
Special Assessments                                  11                    0                          0                              0
Miscellaneous                                        12                    0                          0                              0
Other Financing Sources                              13                    0                          0                              0
Total Revenues and Other Sources                     14                    0                          0                              0

Expenditures & Other Financing Uses
Public Safety                                        15                    0                          0                              0
Public Works                                         16                    0                          0                              0
Health and Social Services                           17                    0                          0                              0
Culture and Recreation                               18                    0                          0                              0
Community and Economic Development                   19                    0                          0                              0
General Government                                   20                    0                          0                              0
Debt Service                                         21                    0                          0                              0
Capital Projects                                     22                    0                          0                              0
Total Government Activities Expenditures             23                    0                          0                              0
Business Type / Enterprises                          24                    0                          0                              0
Total ALL Expenditures                               25                    0                          0                              0
Transfers Out                                        26                    0                          0                              0
Total ALL Expenditures/Transfers Out                 27                    0                          0                              0
Excess Revenues & Other Sources Over
(Under) Expenditures/Transfers Out                   28                    0                          0                              0
   Continuing Appropriation                          29                    0                          0
Beginning Fund Balance July 1                        30                    0                          0                              0
Ending Fund Balance June 30                          31                    0                          0                              0
Form 631.1                            NOTICE OF PUBLIC HEARING
                                          BUDGET ESTIMATE
                                  THE CITY NAME IS ENTERED ON THE CERT PAGE

ALL DATA ON THIS PAGE IS ENTERED ON THE HEARING SHEET FIRST
                            City of                                              , Iowa

 The City Council will conduct a public hearing on the proposed Budget at
                                 on                      at

The Budget Estimate Summary of proposed receipts and expenditures is shown below.
                                                                                                                           MESSAGE 1) The Publish H
Copies of the the detailed proposed Budget may be obtained or viewed at the offices of the Mayor,                        Notice button above will crea
City Clerk, and at the Library.
The estimated Total tax levy rate per $1000 valuation on regular property . .         0                                containing just the hearing no
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,                   may be emailed to the newspa
any part of the proposed budget.
                                                                                                                       file will be created in the same
             phone number                                               City Clerk/Finance Officer's NAME             as the budget file is currently s
                                                                Budget FY          Re-est. FY         Actual FY                     file name will be
                                                                  2013               2012               2011
                                                                   (a)                (b)                (c)                  "CityNewspaperNotice.x
Revenues & Other Financing Sources
Taxes Levied on Property                                  1                  0                  0                 0
Less: Uncollected Property Taxes-Levy Year                2                  0                  0                 0
 Net Current Property Taxes                               3                  0                  0                 0
Delinquent Property Taxes                                 4                  0                  0                 0
TIF Revenues                                              5                  0                  0                 0
Other City Taxes                                          6                  0                  0                 0
Licenses & Permits                                        7                  0                  0                 0      MESSAGE 2) The Macros M
Use of Money and Property                                 8                  0                  0                 0
Intergovernmental                                         9                  0                  0                 0    enabled for the Publish Hearin
Charges for Services                                     10                  0                  0                 0
Special Assessments                                      11                  0                  0                 0      function to work (SEE Help
Miscellaneous
Other Financing Sources
                                                         12
                                                         13
                                                                             0
                                                                             0
                                                                                                0
                                                                                                0
                                                                                                                  0
                                                                                                                  0
                                                                                                                          "EXCEL Macro Security Le
Total Revenues and Other Sources                         14                  0                  0                 0


Expenditures & Other Financing Uses
Public Safety                                            15                  0                  0                 0
Public Works                                             16                  0                  0                 0
Health and Social Services                               17                  0                  0                 0
Culture and Recreation                                   18                  0                  0                 0
Community and Economic Development                       19                  0                  0                 0
General Government                                       20                  0                  0                 0
Debt Service                                             21                  0                  0                 0
Capital Projects                                         22                  0                  0                 0
Total Government Activities Expenditures                 23                  0                  0                 0
Business Type / Enterprises                              24                  0                  0                 0
Total ALL Expenditures                                   26                  0                  0                 0
Transfers Out                                            27                  0                  0                 0
Total Expenditures/Transfers Out                         28                  0                  0                 0
Excess Revenues & Other Sources Over
(Under) Expenditures/Transfers Out                       29                  0                  0                 0
  Continuing Appropriation                                                   0                  0
Beginning Fund Balance July 1                            30                  0                  0                 0
Ending Fund Balance June 30                              31                  0                  0                 0




This document is in 6 point font, the MINIMUM required for publication
SSAGE 1) The Publish Hearing
 e button above will create a file
ning just the hearing notice so it
e emailed to the newspaper. The
 l be created in the same location
budget file is currently saved. The
      file name will be
 CityNewspaperNotice.xls"




 SAGE 2) The Macros MUST be
 d for the Publish Hearing Notice
ction to work (SEE Help under
XCEL Macro Security Level").

				
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posted:1/7/2012
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