City of Cedar Falls
FY14 Budget Highlights by Division
FY14 BUDGET HIGHLIGHTS BY DIVISION
General Fund
A.
Ad m i n istrative/Leg islative/M iscel laneous
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
The significant increase in this budget is due to the TIF reserve transfer of $2,232,510.
This amount represents the windfall of TIF funds that have been released from the
lndustrial Park. The City is reserving these funds to be spent on upcoming projects in
the urban renewal area.
The transit levy will be transferred to MET and is broken into four categories: (1) MET
fixed route; (2) Cedar Falls Disabled; (3) Elderly (RTC); and (4) Elderly (Hawkeye
Valley Area Agency on Aging). Currently there is a 4o/o increase budgeted for the base
funding to MET for FY14. The City has an obligation of $14,480 to be devoted toward
MET vehicle replacement. lt is deposited annually in the "City's" capital account for
vehicle replacement when requested by MET. ln FY14, $74,350 is being budgeted for
the support of Route 9, which includes a shortfall of $6,600 from FY12. This funding
amount will only cover 9 months of operation for this route. After 9 months, when the
JARC(Job Access/Reverse Commute) funding is eliminated, the City will not fund the
route 1OO%. This route is analyzed annually to determine if the City Council should
continue to fund the route. Funding had not been requested for any special UNI
services.
An ongoing grant to support a portion of the salary and benefits for one Police Officer
devoted to drug enforcement (Tri-County Drug Task Force) is provided.
Portions of this budget have been transferred to the Enterprise Funds for revenue
purposes. A debt service paymentwill be budgeted again in FY14 out of the $8.10
levy in an effort to keep the debt service levy as low as possible.
FY2O14
4-1
- 2016 Financial Plan
City of Cedar Falls
FY14 Budget Highlights by Division
B.
Administrat¡veServices/Administration
$250,000
$225,000
$200,000
$175,000
$150,000
@t
Personal Services
2014 Budgeted
2013 Budgeted
2Q12Acitual
il
Commodities tr Service Charges
I
Capital
lncreases in this part¡cular budget are related to effects of employee benefit and salary
adjustments set by the City Council. Portions of this budget have been transferred to
Enterprise Funds for revenue purposes.
c.
Ad m inistrat¡ve Services/Fi nance
$650,000
$575,000
$500,000
$425,000
$350,000
$275,000
$200,000
2012 Actual
2013 Budgeted
E¡Personal Services ECommodities ElService Charges
ICapital
O
This budget reflects adjustments in salaries and benefits set by the City Council.
Portions of this budget have been transferred to Enterprise Funds for revenue
purposes.
D.
Administrative Services/Legal Services
2013 Budgeted
20lzActual
I flseruicn Charoes ECaoital Outlav
2014 Budgeted
I
This budget reflects adjustments in salaries and benefits set by the City Council.
Portions of this budget have been transferred to Enterprise Funds for revenue
purposes.
FY2014
4-2
-
2016 Financial Plan
City of Cedar Falls
FY14 Budget Highlights by Division
E. Mayor's Office
s170,000
$160,000
$1 50,000
$159,790
$155,020
$1
62,930
$140,000
$1 30,000
$1
20,000
$1 10,000
2O12 Actual
2013 Budgeted
@Personal Services ãCommodities @Service Charges
2014 Budgeted
lCapital Outlay
This budget reflects adjustments in salaries and benefits set through ordinance.
Portions of this budget have been transferred to Enterprise Funds for revenue
purposes.
F.
Administrative Services/Public Records
$330,000
$31 0,000
$290,000
$270,000
$250,000
$230,000
$210,000
$1 90.000
2012 Actual
2013 Budgeted
2014 Budgeted
EPersonal Services dCommodities trService Charges lCapital Outlay
This budget reflects adjustments in salaries and benefits set by City Council. Portions
of this budget have been transferred to Enterprise Funds for revenue purposes.
G.
Administrat¡veServices/StreetLighting
$385,000
$41 0,000
$390,000
$370,000
$350,000
$330,000
201 2
2014 Budgeted
Actual
Street Lighting estimates are provided by the Cedar Falls Utilities. Street lighting costs
of $290,000 are budgeted out of the Street Construction Fund for FY14 with $115,000
being paid for out of the General Fund.
FY2O14
4-3
- 2016 Financial
Plan
City of Cedar Falls
FY14 Budget Highlights by Division
H.
DevelopmentalServices/Administration
2014 Budgeted
2012A&nl
@
Personal Services EConnrodities trServioe Charges
lCa¡ital
lncreases in this budget are related to effects of employee benefit and salary
adjustments set by the City Council.
l.
Developmental Services/Economic Development
$225,000
$
175,000
$125,000
This budget provides for salary and benefit adjustments for full-time employees in
conformance with City Council policy directives. When flood relief programs are
completed and if funding constraints continue, a re-alignment of full and part-time
positions will occur. This will also affect the block grant and housing budgets.
The lndustrial Park land acquisition fund continues to show a positive fund balance. A
combination of monies from this fund and bond proceeds were used to fund the
phased purchase of land to expand the lndustrial Park.
FY201 4
4-4
- 2016 Financial
Plan
City of Cedar Falls
FY14 Budget Highlights by Division
J.
Developmental Services/En
$1
,180,000
$1
,120,000
g
i
neeri
n
g Services
$1,123,580
91,121,520
$1,060,000
$1,000,000
$940,000
$880,000
$820,000
$760,000
2014 Budgeted
2013 Budgeted
2012 Actual
EPersonal Services ECommodities EService Charges ICapital Outlay
Project design re¡mbursements to the General Fund are made from General Obligation
bond projects and enterprise accounts. Bond proceeds are utilized rather than
retaining an engineering consultant which would charge the City additional fees for
overhead, making each project more costly to the taxpayer. A transfer of engineering
design, inspection, and overhead costs are not made unless necessary since the
transfer depletes bond funds available to construct projects.
K.
Developmental Services/lnspection Services
$813,090
$783,940
2Ol2
I
E Personal Services E Commodities E Service Charoes
I
udgeted
Caoital Outlav
I
This Division's budget is subject to occasional over-expenditure created by increased
building inspection demands from new construction in the City. Adjustments are made
through the budget amendment process during the months of April and May and
increased inspection fees are used to cover the increased expenditures.
FY2O14
4-5
-
2016 Financial Plan
City of Cedar Falls
FY14 Budget Highlights by Division
L. Developmental Services/Planning Services
$400,000
$350,000
$300,000
$250,000
$200,000
2014 Budgeted
2013 Budgeted
2012 Aculal
ElPersonal Services ECommodities @Service Charges lCapital Outlay
Adjustments to this budget relate to salary and benefits set by the City Council.
Restructuring created a shared part-time code enforcement officer with the police and
refuse divisions as part of the Community Policing program. During FY09, a Planner
position was promoted to Code Enforcement Manager to supervise these code
enforcement activities, and the landlord accountability program. ln addition, one third
of the INRCOG membership dues have been budgeted since FY01 from the Road Use
Tax Funds. This transfer is justified by the City's required participation in the MPO to
obtain federal and state roadway improvement funds.
M.
Human & Leisure Services/Administration
$719,370
$720,469
$825,000
$717,030
$675,000
$525,000
$375,000
$225,000
$75,000
201 3
2012 Acutal
Budgeted
2014 Budgeted
@Personal Services gCommod¡ties EIService Charges lCapital Outlay
lncluded in this budget are some of the projects funded by Hotel/Motel tax proceeds.
Projects for FY14 include:
1. The Cedar Valley Soccer
2.
operating support remains at $8,000 for FY14.
Funding for the trail maintenance and the reserve account remains at $28,750 for
FY14.
building expansion line item is budgeted at $14,380 for FY14. The
Building
will be paid off by 2030.
Tourism
3. The tourism
4.
$51,750 is budgeted in FY14 from the Tourism Fund. This fund will provide
support to outside agencies that apply through the Visitors & Tourism Division for
operating or marketing grants.
FY2014
4-6
- 2016 Financial
Plan
City of Cedar Falls
FY14 Budget Highlights by Division
N.
Human & Leisure Services/Cultural Services
2012 Actual
2014 Budgeted
2013 Budgeted
@Personal Services ECommodities trServ¡ce Charges
lCapital
lncreases in this budget relate to salary and benefits adjustments set by the City
Council.
O.
Human & Leisure Services/Library Services
$2,000,0 00
$1,750,000
$
$l,693,267
1,71 1,180
$1,795,¿150
$1,500,000
$1,250,000
$1,000,000
$750,000
2014 Budgeted
2012 Actual
lncreases in the Library budget are related to salaries and benefits set by the Library
Board. During FY06, the citizens of Cedar Falls approved the $.27 library levy. This
levy will generate approx¡mately $440,090 for FY14. However, this is over inflated by
$51,000 due to the release of the TIF increment. Normally, one-half of the levy issued
to fund increased materials for the library and some staffing and technical costs related
to the purchasing and handling of the new materials. The remaining portion of the levy
is used for property tax relief by effectively reducing a portion of the property taxes paid
to support library operations prior to the implementation of the tax. ln FY14, the
additional $51,000 will be used to reduce the property tax support portion. Other city
divisions support the library with services provided through their operations such as
building maintenance, capital repairs, snow removal, janitorial, personnel policies,
payroll, financial services, legal services, and computer operations that are not included
in the library budget.
During the FY05 audit, the auditors noted that costs paid for by the Library endowment
funds or the Friends of the Library group for the suppofi of the Library should be
included in the City's budget. The City would pay for these expenses, with the
corresponding agency reimbursing the City. ln an effort to provide for this, $100,000 is
being budgeted for expenses with an offsetting revenue source from the
Friends/Endowment of the Library being included in the General Fund revenues in
FY14.
FY2014
4-7
- 2016 Financial
Plan
City of Cedar Falls
FY14 Budget Highlights by Division
P.
Human & Leisure Services/Gemetery
$270,000
$250,000
$230,000
$21 0,000
$190,000
@Personal Services ECommod¡ties GIService Charges
Decreases
2014 Budgeted
2013 Budgeted
2012 Actual
lCapital
in this budget are due to the transfer of
Outlay
equipment repairs and
ma¡ntenance to the vehicle ma¡ntenance division in Public Works.
During FY09, a supervisor for the Parks Division retired. The Parks Manager
determined that a more efficient structure would be for the Cemetery Supervisor to
retain his current respons¡bilities and additionally take on the superv¡sor
responsibilities of the retired position. Therefore, the Cemetery Supervisor position
was upgraded and additional part-time labor was hired to fill the workload
responsibilities.
o.
Human & Leisure Seruices/Golf
$675,000
$600,000
$525,000
$450,000
$375,000
$300,000
$225,000
$150,000
2Ol2AdLual
2014 Budgeted
2013 Budgeted
BPersonal Services SCommodities trService Charges lCapital
Cott opeiations historically have been self-sustaining with revenues generated from
golf activities. Golf fees have been increased, however, there is a need to remain at a
competitive rate with other municipal golf courses to ensure the use of the course.
Therefore, property taxes are budgeted to support the golf course in FY08, FY09,
FY10, FY11, FY12,FY13 and FY14. Conceptually, if a golf course did not existthe
City would be maintaining the property in the form of a park. The normal once or biweekly mowing of the property paid from the General Fund can be justified based on
that premise.
FY2014
4-8
-
2016 Financial Plan
City of Cedar Falls
FY14 Budget Highlights by Division
R.
Human & Leisure Services/Parks
$1,450,000
$1,350,000
$1,250,000
$1,150,000
$1,050,000
$950,000
$850,000
$750,000
$1 ,1
2012 Aclual
El
2014 Budgeted
2013 Budgeted
Personal Services E Commodities E Service Charges
08,150
I
Capital
During FY13, several portions of the park operations were moved to the new Public
Works Complex. This includes the maintenance of parks equ¡pment. Those
employees are now funded under the Vehicle Maintenance budget and all repairs and
service to parks equipment is done in one centralized maintenance area. The use of
Hotel/Motel Tax funding for capital improvements to the parks is continued in FY14. lf
the rollback value continues to fall, the City Council may need to pay operating costs
from these proceeds in FY14 and FY15.
S.
Human & Leisure Services/Print Services
$1 10,000
$1
00,000
$90,000
$80,000
$70,000
$60,000
$50,000
2014 Budgeted
2012 Aclual
$13,000 is budgeted in FY14 for equipment replacements. Currently, this function is
supported by propefty taxes. This service will continue to be analyzed to determine if
out-sourcing is more cost-effective.
FY2O14
4-g
-2016 Financial
Plan
City of Cedar Falls
FY14 Budget Highlights by Division
T.
Human & Leisure Services/Recreation Services
$l,799,490
$1,850,000
$1,700,000
$1,550,000
$r,400,000
$1,250,000
$1,100,000
$950.000
$800,000
$650,000
$500,000
2014 Budgeted
lncreases in this budget relate to operating costs associated with the Recreation
Center and Aquatic Center. Revenues are projected to offset these increased staffing
costs. Excess revenues generated each pool season from the Aquatic Center are set
aside in a capital reserve account to assist with the financing of future maintenance
and improvements.
U.
Fire Department
$3,000,000
$2,750,000
$2,500,000
$2,250,000
$2,000,000
2012 Actual
2013 Budgeted
2014 Budgeted
trPersonal Services &Commodities trService Charges ICapital Outlay
ln FY12, EMA costs were transferred from the police budget to the fire budget. The
City utilized the EMA levy for the first time in FY13.
ln FY12, the fire department started utilizing part-time firefighters. This allows over
4,000 hours of available firefighter hours versus 2,000 hours for the same cost. The
fire operations budget has two accounts titled Volunteer Program. These line items
will be used to equip both external volunteers and internal paid-on-call employees.
Since FY09, money has been budgeted for the city's contribution to NIRG (Northeast
lowa Response Group). This amount for FY14 is $19,630.
One of the Chief's goals is to lower traditionally high overtime costs.
FY2014
4-10
-
2016 Financial Plan
City of Cedar Falls
FY14 Budget Highlights by Division
V.
Police Department
$4,300,000
$3,900,000
$3,500,000
$3,100,000
$2,700,000
El
Personal Services
2014 Budgeted
2013 Budgeted
2012 Ac{ual
t
Commodities tr Service Charges
I
Capital
*
lncludes Police forteiture expend¡tures. These are not regular operating budget
expenditures. They are included to comply with Sfafe budget requírements.
ln FY09, FY10 & FY11 an additional full-time police officer was budgeted. However,
this position was neverfilled and therefore is not included in the FY12, FY13 orFY14
budget. lncluded in this budget, is the City's allocated share for the Humane Society.
The amount budgeted for FY14 is $85,000, which is the same as the FY13 amount.
The complementary Fire Volunteer program utilizing City employees in a "paid on-call"
status is also occurring in the Police Department with City employees serving as
Police Reserves.
W.
Public Works/Public Buildings
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
2012 Actual
2014 Budgeted
2013 Budgeted
@ Personal Services B Commodities E Service Charges
I
Capital Outlay
ln FY12, money was budgeted to carpet and paint City Hall. That project has now
been postponed.
FY2014
4-11
-
2016 Financial Plan
City of Cedar Falls
FY14 Budget Highlights by Division
CABLE TELEVISION FUND
$625,000
$550,000
$475,000
$400,000
$325,000
$250,000
$r 75,000
$1 00,000
2012 Aclual
201 3 Budgeted
2014 Budgeted
Outlay ETranfers
øPersonal Services ilCommodities E
The large increase in the FY12 budget was due to $211,500 being budgeted for high
definition cameras and production systems. This budget is 100 percent financed with
proceeds generated through cable service franchise fees or funds supplemented by
Cedar Falls Utilities. The Public lnformation account has been continued and is
intended to expand cable coverage of local government issues. As of January 2009,
Public Educational Governmental (PEG) access fees have been eliminated in
accordance with lowa law. However, Cedar Falls Utilities will continue to fund PEG
access fees at the current level.
DATA PROGESSING FUND
$1,'100,000
$900,000
$700,000
$500,000
$300,000
$1
00,000
2012 Aclual
Serv¡ces
2013 Budgeted
ECommoditles
2014 Budgeied
E Service
Outlay
This division continues to install additional equipment and replace dated software with
more advanced systems, providing the informational and technological improvements
required by each department. The scope of services has expanded to include
providing support to the Police Department, which had been supported by a PD staff
person, expandíng network access, implementing wireless network access in several
locations, installation and support of mobile devices, and implementation of real-time
services, i.e. those that provide an immediate service to the citizen or employee, such
as point of sale systems, mobile data computers, document storage and retrieval,
registration and lnternet services.
CJIS expenses are levied in the General Fund in the Police Department budget and
transferred to Data Processing for payment. The Police Depadment receives
numerous hardware and software improvements from CJIS and fodeiture funds, which
are not visible in the Police Department or Data Processing Division budgets.
For FY13, $120,000 was budgeted for the copier replacement project. The copiers
were last replaced in FY08.
FY2O14
4-12
-
2016 Financial Plan
City of Cedar Falls
FY14 Budget Highlights by Division
PARK¡NG FUND
$450,000
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
2012 Actual
@Personal
2014 Budgeted
2013 Budgeted
Serv¡ces ECommodities tr
Charges lCapital Outlay ETranfers
The decrease in the FY14 budget is due to the elimination of one part-time park¡ng
attendant. With the elimination of meters in most areas and extended parking t¡mes,
revenues do not cover the cost of operations. The City will ask Community Main
Street & College H¡ll if they would like to provide funding to maintain current levels of
enforcement.
DEBT SERVICE FUND
$16,000,000
$'14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
$0
2012 Actual
2013 Budgeted
6lDebtService
2014 Budgeted
@Tranfers
City property taxes devoted to Debt Service under the Debt Service Levy will increase
from $854,040 in FY13 to $955,350 budgeted in FY14. The levywill increase by $.00
($0.S2 to $0.56). The amount of debt paid for out of the $8.10 levy will increase to
91,519,000 for FY14 compared to $1,580,000 in FY13. So the total amount of debt
supported by property taxes is $2.474 million in FY14 compared to $2.434 million in
FY13. The debt service taxes remained fairly stable due to the City's policy of only
issuing replacement debt.
For FY11, bond proceeds were used to finance the infrastructure improvements in the
new Northern lndustrial Park. The debt service levy will need to pay for these
improvements until the TIF district generates enough TIF increment to sustain itself.
Cash payments out of the General Fund since FY03 have been used to keep the debt
service levy lower.
FY2O14
4-13
- 2016 Financial Plan
FY14 Budget Highlights by Division
City of Cedar Falls
The large increase in actual debt service expenditures and the amount budgeted is a
result of the transferring of TIF revenues to the funds providing the capital outlay for
the infrastructure.
HOSPITAL FUND
$300,000
$250,000
$153,010
$200,000
$150,000
$100,000
$50,000
$0
2012 Actual
2013 Budgeted
20'14 Budgeted
eCommunity Health Care
ln FY07 the new ESB building was constructed that will provide space for ambulance,
police and fire services. This was a joint project with Covenant Health Systems. The
City provided the funding for the construction of the building through the Health Trust
cash reserves. The building is completed, and Covenant Health Systems is now the
owner. Covenant and the City will share O & M costs. lf the lease is ever terminated,
the ownership of the building will resort back to the City upon payment of the land. The
new building opened in February of 2007 with Ambulance and Police operations
immediately utilizing the building upon opening. Fire operations started occupying the
building in FY11, when enough staffing was available.
As of January 1, 1997, the Sartori Hospital operations were sold to Covenant Health
Systems and a trust fund was established. By policy the City has chosen to expend
only the earnings off of the investment and not the investment itself. The Cedar Falls
Health Trust Fund Board oversees the trust fund and this budget addresses proposals
for funding that the Board recommends to the City Council. The funding amounts
provided are intended to be grants to these various organizations. Therefore, the City
will not retain ownership or maintenance obligations relating to any capital items
purchased by the receiving organizations.
The City will continue to lease the land and buildings associated with the Hospital.
Professional office expansions were recently completed at Sartori at the expense of
the Covenant Health Systems. These capital improvements become the property of
the City once the lease expires.
ln February 2001, the City acquired 388 acres of farmland through the Belz Trust.
This trust was originally controlled by Sartori Memorial Hospital. A portion of the
farmland is being rented by the Sewer Fund for the disposal of biosolids. The
remaining acres are rented out for tillable farmland. The lease income and the
FY2014
4-14
-
2016 Financial Plan
City of Cedar Falls
FY14 Budget Highlights by Division
property taxes associated with this property are reflected in the current year budget.
ln FY14, improvements to the farm site are being budgeted. This includes a biosolid
storage area.
TRUST AND AGENCY FUND
$5,250,000
$4,500,000
$3,750,000
$3,000,000
$2,250,000
$1,500,000
$750,000
$0
2012Adtual
2013 Budgeted
NlPersonalServices
2014 Budgeted
ElTranfers
Not included within the Police and Fire Department's budgets are costs for Police and
Fire Pensions mandated by the State. Also, worker comp costs were transferred to
this levy in FY12.
The City will continue to levy property taxes in FY14 for the retirement amount not
covered by interest income generated from the excess reserves. The City's
contribution to the state pension system increased to 30.12% for FY14, from 26J2%
in FY13 as mandated by state law. This portion of the Trust and Agency levy will
increase in FY14 to $.84 from $.75 in FY13.
Levied within Trust and Agency are taxes generated from the Self-Supported
Municipal lmprovement District (SSMID). The SSMID levy is based on City ordinance
and transferred to Community Main Street for their use as a Self- Supported Municipal
lmprovement District. lf a new State Street development begins, a portion of SSMID
revenues generated by the developments tax increment will be devoted to repay TIF
debt incurred for infrastructure constructed to support the new development.
The City levies employee benefits outside of the $8.10 limit in the Trust and Agency
Fund. For FY14, the City will continue to levy the full amount for all the legally eligible
insurances (Worker's Comp, Health, Life, LTD), FICA, IPERS, and liability insurances.
The Trust and Agency levy will decrease from $2.15 for FY13 to $1.90 for FY14.
Overall, there was a decrease in the total trust and agency levy. Even though there
was an increase in pension costs, the rate decreased since there was an increase in
valuations. IPERS contributions for FY14 will increase from 8.670/o to 8.93% and 411
costs will increase as noted above.
FY01 was the first time in many years that the .27 emergency levy was not used and
will continue to not be used in FY14. Previously, the City was informed that the
emergency levy needed to be used before Trust and Agency.
FY2014
4-15
-
2016 Financial Plan
City of Cedar Falls
FY14 Budget Highlights by Division
GENERAL OBLIGATION BOND
$7,802,000
$8,000,000
$7,000,000
s6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
2012 Aclual
@
2013 Budgeted
2014 Budgeted
GO Bonds are not expected to be sold until calendar year 2013 for FY14 construction
projects
TIF BOND FUND
$9,0 00,000
$8,000,000
$6,655,000
$7,000,000
$6,000,000
$5,000,000
$4,0 00,000
$3,0 00,000
$2,857,947
$2,000,000
$1,207,500
$1,000,000
201 3 Budgeted
2O12 Actual
2014 Budgeted
This fund is used to cashflow projects in the City's 5 TIF districts, the lndustrial Park,
Downtown, Northern Cedar Falls, Pinnacle Prairie and College Hill. At this point,
projects in the lndustrial Park can be cashflowed with current TIF revenues and
bonding for the projects is not necessary.
The City has completed the process of merging the 2 lndustrial Parks.
FY2O14
4-16
- 2016 Financial
Plan
City of Cedar Falls
FY14 Budget Highlights by Division
CAPITAL PROJECTS
$25,000,000
$21,385,337
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$1,274,060
$0
2014 Budgeted
2012 Aclual
lCaoital
Outlav
ETranfers
This budget can vary from year to year due to the timing of projects. ln FY12 there are
costs related to several projects created by the flood of 2008, including the buyout
program. These projects were primarily funded with FEMA funds.
STREET REPAIRS
$9,000,000
$8,000,000
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
2012Ac.ual
2013 Budgeted
I
2014 Budgeted
Capital Outlay
Funds devoted to Street Repair are generated by the Local Option Sales Tax.
Through FY12, Street Repair expended a total of $67,320,211. $73,438,665 in
revenues were rece¡ved, resulting in a reserve balance. This reserue will be used to
continue the program for 1-2 contract years if at some point the tax is not continued by
voters. ln addition, reserves over the next three years will be used to finance and
cashflow several large street projects, including West 1tt Street and University Avenue.
FY2014
4-17
- 2016 Financial
Plan
City of Cedar Falls
FY14 Budget Highlights by Division
BLOCK GRANT FUND
2014 Budgeted
2013 Budgeted
2012 Actual
@
Personal Services E Commodities tr Service Charges
The Block Grant budget is based on the subsidy provided by the Federal government.
The City has, for several years, faced a reduced Federal commitment to the Block
Grant Program. This decreases the City's abilíty to pay for administrative and support
staff with Block Grant funds. Now that flood relief programs are completed, a detailed
review of staff assignments will be performed and a re-alignment of posit¡ons will be
implemented. The City Council will be required to hold an additional public hearing on
the Block Grant program following adoption of the Cedar Falls budget. Unobligated or
carryover monies are adjusted annually within the Block Grant program following the
complet¡on of a fiscal year or a specific project.
HOUSING VOUCHERS
$1,750,000
$1,500,000
$1,250,000
$1,000,000
$750,000
$500,000
$250,000
$0
@
Personal Services
2014 Budgeted
2013 Budgeted
2012Aclual
SCommodities trServiceCharges
@T
During FY06, the Fire Department worked with this division to combine housing and
fire inspections into one inspection. This streamlines costs for inspection personnel.
During FY14, staff allocated to this program will also be reviewed to determine if there
can be re-assignments.
FY2014
4-18
-
2016 Financial Plan
City of Cedar Falls
FY14 Budget Highlights by Division
STORM WATER
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
20'12 Acl.ual
2014 Budgeted
2013 Budgeted
Personal Services E Commodities tr Service Charges
I
Capital Outlay ñTranfers
This was a new enterprise fund for the City in FY07. New federal and state mandates
related to storm water runoff and water qual¡ty have forced the City to provide
inspection and detection services. New ordinances were created in FY06 to establish
the Storm Water Utility. By July 1, 2006, a rate structure was adopted to cover the
costs of adhering to the new mandates. All residential, commercial, and industrial
properties are billed a storm water fee on a monthly basis. The City has contracted
with the Cedar Falls Utilities to bill these fees similar to the current arrangement we
have for sewer and refuse.
ln FY13, several projects are budgeted thatwill improve drainage. The largest project
is the Dry Run Creek Watershed Improvement Phase I project.
HUMAN & LEISURE CAPITAL RESERVES
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
2012 Aclual
2013 Budgeted
tr Service Charges
I
2014 Budgeted
Capital Outlay
This section was created in FY99 to separate the funds budgeted for capital
improvements projects out of the Golf, Hearst Center, Recreation Center, and Softball
lmprovement capital reserve funds. Portions of the fees generated from these
operations are set aside each month to accumulate a reserve to pay for future major
capital improvement projects.
FY2014
4-19
-
2016 Financial Plan
City of Cedar Falls
FY14 Budget Highlights by Division
VISITORS AND TOURISM SERVICES
$575,000
$475,000
$375,000
$275,000
$1
75,000
$75,000
2013 Budgeted
2012 Actual
2014 Budgeted
Serv¡ces ECommodities ElService Charges lCapital Outlay ETranfers
During FYO1, the City Council approved reorgan¡zation for the Visitors and Tourism
Bureau removing it from the Cedar Falls Chamber of Commerce control. This includes
having the Bureau become a division of the City's organ¡zational structure. Oversight
for the Bureau is now the responsibility of the City under the Human & Leisure
Services Department.
This division moved to a new building by the City's lndustrial Park in FY05. A portion
of the building is being financed through a loan to this division. Excess funds
generated by the division will repay the variable interest rate loan over the next 16
years.
COMMUNITY CENTER AND SENIOR SERVICES
$100,000
$80,000
$60,000
$40,000
$20,000
$0
2012 Actual
2013 Budgeted
2014 Budgeted
gPersonal Serv¡ces ECommodities Eservice Charges ICapital Outlay ETranfers
During negotiations for the development of a new library site, it was determined that
the joining of the existing library site and the Community'Center was a feasible option.
The two organizations built one large building to house both of their operations. ln
connection with this, the Community Center has become a division of the City and
oversight is the responsibility of the Human and Leisure Services Department.
Starting in FY09, general fund dollars subsidized this division and will continue in
FY14. The operations of this division will need to be reviewed to determine options
that are available for funding this service.
FY2014
4-20
-
2016 Financial Plan
City of Cedar Falls
FY14 Budget Highlights by Division
REFUSE FUND
$4,000,000
$3,000,000
$2,000,000
$1.000,000
2013 Budgeted
2012 Ac.ual
@Personal
A.
Pu bl ic
2014 Budgeted
Services BCommodities EService Charges ICapital Outlay trTranfers
Works/Adm
i
n
istration
ln FY14, there are changes in salary adjustments, insurance allocations, Vehicle
Maintenance, data processing, and transfers.
B.
Refuse Section
ln FY07, an additional full-time laborer was added. This is necessary due to
continually growing demands on this section. Some of the demands are due to
changes in city policy, such as the burn ban, while others are driven by the
evolution of services and the development of numerous residential additions. All
of these components have pushed the resources of this section past the point
were they can no longer meet their service obligations without relying heavily on
the help of other sections or divisions.
The burn ban has created considerable additíonal demand on the resources of
this division. While it is true the Street Section always did participate in the fall
leaf collection, the additions of the compost facility and a spring collection have
impacted spring and fall street maintenance. ln addition to the 1,136 man-hours
Street Section employees worked at the compost facility, they will spend
hundreds of additional hours processing the leaves into compost.
Recycling is another area that has grown significantly over the years. The
average growth rate of recyclables processed at this facility over the past four
years has been 20.33 o/o pêr year. ln addition to the base items that are recycled
(cardboard, plastic, newspaper, magazines, office paper, tin, glass, tires,
appliances and steel) we have added the collection of e-waste during this past
year. Unlike a few years ago, the Recycling Center now requires daily attention
to process all the material it receives and it is not unusual for other sections to
assist in its operation.
The addition of several new residential developments has contributed to the
increased demands for service on the Refuse Section. ln addition to the number
of developments, we are confronted with the increasingly popular cul-de-sac
design. Working around a cul-de-sac is cumbersome and time consuming for the
automated refuse collection system. Due to the expansion of the city service
area, an additional refuse route may be needed, or modified route, in the near
FY2O14
4-21
-
2016 Financial Plan
City of Cedar Falls
FY14 Budget Highlights by Division
future to meet this demand.
ln addition to the above items, large item collection has been expanded and is in
greater demand than ever before. And while the dumpsters customer base for
refuse has not changed significantly over the years, there has been expansion
for the use of dumpsters to include cardboard collection in high demand areas.
Remote recycling collection sites have been added at UNI and Fareway.
ln FY11, this section's budget increased again with the addition of 2 full-time
maintenance workers and 1 part-time laborer. This is part of the city's IJOBS
grant. The city was awarded $8.7 million to construct a new Public Works
Complex out of the current flood prone area. The complex will house all Public
Works functions, including refuse, street, sewer, traffic, building maintenance,
and vehicle maintenance.
C.
Landfill Cash
ln FY03, FY04, FY05, FY06, FY07, FY08, FY09, FY10, FY11, FYl2and FY13
the City received its first through eleventh reserve allocations from the Solid
Waste Commission. These funds were deposited into the Refuse Fund. A
portion of the funds were used to cover the costs associated with the ban on leaf
burning. $4,629,500 of these funds were used for the Recreation Center
Expansion project and the new Aquatic Center.
SEWER RENTAL FUND
$6,500,000
$4,713,660
$5,500,000
$4,500,000
$3,500,000
$2,500,000
$1,500,000
$500.000
2014 Budgeted
2013 Budgeted
2012 Actual
EÞeßonal Seru¡ces ECommodities Etservice Charges lCap¡tal Outlay ElDebt Service wTranfers
A.
O&MSewerSection
lncreases in this section of the Sewer Fund are due to an increase in the capital
line item total. ln FY14, an additional $80,000 is being budgeted for the sewer
extensions.
B.
Water Reclamation Section
ln FY07, one full-time position was transferred from this section to the Storm
Water Utility. This was done due to the time the Water Reclamation will spend
on collecting and testing water samples in conformance with federal mandates.
This position will continue to be budgeted in the Storm Water Utility for FY14.
:
FY2014
4-22
-2016 Financial
Plan
City of Cedar Falls
FY14 Budget Highlights by Division
Since FYO2, this fund has rented farmland from the City's Hospital Fund for the
disposal of biosolíds. The total estimated lease payments on the entire farm are
budgeted in this fund. However, lease income on 2/3'd' of the farm will be
received by the Sewer Fund for the portion of the land not used for disposal.
Debt service increased in FY14 due to the financing of the large disinfection
project at the treatment facility.
SEWER REVENUE BOND
$10,000,000
$9,250,000
$9,429,781
$8,000,000
$6,000,000
$4,000,000
$2,000,000
2014 Budgeted
2013 Budgeted
2012 Aclual
ICapital Outlay
ln 2012 and 2013 the Disinfection project will be financed with a State Revolving Fund
loan through the lowa Finance Authority and internally. Financing was reviewed and it
was determined using reserve funds invested at a lower interest rate is more cost
effective.
STREET CONSTRUCTION FUND
$4,500,000
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
g¡ Personal
A.
2014 Budgeted
2013 Budgeted
2012 Aclual
Services &Commodities trService Charges ICapital Outlay
@
Debt Service
E
O&MStreetSection
This particular fund is one of the most volatile of the entire City funds due to
legislation, which determines the Road Use Taxes, forwarded to the City of Cedar
Falls by the State of lowa. Reserves at the end of FY12 were at $4,623,932 and
are projected to decrease over the next four fiscal years. ln FY09, the debt
service transfer was removed to help maintain a reserve balance in this fund,
however, $155,000 is budgeted to be used in FY14. Also, the majority of street
lighting costs are being budgeted out of this fund in an effort to hold property
taxes down.
FY2014
4-23
- 2016 Financial
Plan
City of Cedar Falls
FY14 Budget Highlights by Division
This fund is responsible for the major costs that would be incurred due to a flood
or snowstorm; therefore its cash position is critical.
Funding for one full-time person in this section has also been transferred to the
Storm Water Utility. This is to account for the time the street section spends on
street sweeping. Sweeping streets helps to improve the quality of water runoff.
B.
Traffic Operations Section
Costs in this division have decreased due to $125,000 for a traffic signal at
Hudson and Erik that was installed in FY13.
VEHICLE MAINTENANCE FUND
$2,100,000
$1,600,000
$1,100,000
$600,000
$100,000
2O12 Aclual
@Personal
2013 Budgeted
2014 Budgeted
Serv¡ces ElCommodities EService Charges
ICapital Outlay
Starting in the FY09 budget, $200,000 was added to the vehicle maintenance
allocation. This continued through FY11 to build up a reserve to pay for Vehicle
Maintenance's portion of the new Public Works Complex.
lncreased gas and diesel fuel prices continueto be budgeted in FY13 and FY14. An
extra $15,000 for fuel costs was budgeted for FY13 and an additíonal $20,000 is
budgeted in FY14. $30,000 is budgeted for refurbishing of vehicles.
VEHICLE REPLACEMENT
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
2013 Budgeted
2012 Actual
lCapital
2014 Budgeted
Outlay
This account was a new section in FY98, which is intended to separate the capital
acquisition of vehicles from the maintenance account. This action is necessary
because all departments and divisions accrue funds to this account and make
acquisitions from it.
FY2014
4-24
- 2016 Financial Plan