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Genu.] long-7.croup rrm Debt Account -is established to account for the long-
term debt that is backed by the City's PoII faith and credit. Long-term liabilities of
the Proprietary Funds are accounted for in this fund.
(b) Basrr rr(Accountrog - The G—runicntal Fund Types and Expendable Tons, and Agency Fords
e reported on the modified awmal basis ofaccountingUnder the modified accrual basis of
accounting, revenues are recorded when susceptible to accrual, i c , both measurable and available
firmsec firce the City's operations. Available means collectible within the current period or soon
Hough thereafter to be used to pay liabilities of the current penal. Expenditures arc recognized
in the accounting period in which the fund liability is incurred, if measurable, except for
unmatumd interest on gee rat long-term debt, which is recognized when due
Proprietary Fund Types and the Nonexpendable and Pension Trust Funds are reported on the
mal basis of accounting, wherein revenues are recognized when tamed and expenses when
me ... M.
I.) Recefw,bie.r and Revenue Recugruuum - Property nixes are mcogrimcd as revenues during the
period for which they arc levied by the Inca) lasing authority, Story County, Iowa. All City
property taxes must be certified In the Story County Auditor on or before March IS of each ycar
for the upcoming fiscal year, which begins July I. The couniv Auditor is then required to place
these City taxes upon the tax list. This levying of property taxes prcecdurally occurs during June
prior to the fiscal year for which the taxes are to be collected. The property taxes actually become
arn enforceable lien against the property when they are officially levied against the property on
July I. Property taxes levied by the Story County Auditor and rewrdrd by the City for the year
ended June 30, 1994 were due on July I, 1993, with the first half installment being delinquent
after September 30, 1993, and the second half installment being delinquent after March 31, 1994.
Any Story county property tax collections for the year ended June 30, 1994 remitted to the City
within sixty days subsequent to June 30, 1994 are recorded as revenue and property taxes
receivable. Delinquent property cams are not material and, therefore, have not been recorded as
receivables.
Special assessments receivable are recorded at the time of their levy. The related revenue is
recognized at the time the assessment is due or whetted. Interest revenue on special assessment,
Is recognized when collected.
Licenses and permits, charges for services (other dun utility), fines and forfeits, and
swllancous revenues are recorded as revenue when received in cash because they are generally
not measurable until acnrally received.
Investment earnings are recorded as earned since they are measurable and available.
In applying thee susceptible to second concept to intergovernmental revenue, the legal and
contractual requirements of the numerous individual programs are used as guidance. There arc
essentially two types of these revenues. In one, monies must be expended on the specific purpose
or project before any amounts will be paid to the City, therefore, revenues are recognized based
upon the expenditures recorded. In the other, monies are virtually unrestricted as to purpose of
expwdipme and are usually revocable only for failure to comply with prescribed compliance
requirements. These resources are reflected as revenues at the time of receipt or earlier if the
susceptible to accrual entena are met.
(d) Budgc.,y and.4pp,.p mpmr (Jam - State law mandate that annual budgets for funds ,her than
Agency, Internal Servies, and Nonexperdable Trust Funds for the fiscal year beginning July I
must be certified to the Cowry Auditor no later than March 15, preceding the beginning of the
fiscal year.
It is the polity of the City to consider the Finance Director as the Budget Officer. The review and
adoption of an annual budget is handled in accordance with State laws as there is no City
ordinance governing the budget process. Preliminary review of all operating budget requests a
conducted by the City Manager at a City government program level, A five-year capital
improvements plan is prepared annually. The fief -year portion ofthe plan is considered as the
capital improvements budget for the annual budget. The Manager's budget, considered as a plan
of financial operation along with proposed sources of revenues, is presented to the City Council at
least six weeks prior to certification. The Council holds hearings with the Manager, Budget
Officer, Department Heads, and Boards and Commissions, as well as a public hearing prior 1.
adopting the budget.
Amendments to the budget are considered annually only if revenue sources are available, i.e.,
nant.icipamd mm-ss or budget surpluse, There can be no additional levy of property taxes.
The actual amendment process, as prescribed by State law, is identical to the procedures followed
for the original budget, including certification. The budgeted amounts prosentcd us the financial
statements reflect the revised budget. The amendment amounts were not material.
Budgets are monitored throughout the fiscal year by program, especially by major classifications
such as personal services, capital, contractual, and commodities. Monthly reports are prepared by
program, and major deviations by classification within a program must be approved by the City
Manager. The legal level of control (the level on which expenditures may not legally exceed
appropriations) is the program level for all budgeted funds in total.
Under Iowa law, cities are required to account for expenditures in terms of city government
programs. The following table, which includes all funds with program budgets, has been prepared
to demonstrate legal compliance with budget wntrol.
All Budgatad Fund,
Exp-chlum.- Budget Baal. Variance
program Apposimatlon. E.pandhura. Favorable
Community Protection S 6,885,372 T 6,841,544 $ 43,828
Human Developmwt 62,485,313 54,177,129 8,308,194
Home and Community Environment 46,876,616 41,724,052 5,152.564
Policy and Administration 2,562,696 2,394,987 167,709
STrm.�99 srssji = r-11,giiim
The City prepares its budgets on a generally accepted accounting principle basis. Appropriations
as adopted or amended lapse at the end of the fiscal year, and encumbrances are reappropriated
for the following fiscal year.
(e) Encumbrancer - The fund balances in the Governmental Funds are charged for encumbrances
whw m mmimtents are made. Fund balances are reserved for outstanding encumbrances, because
the City intends to honor these purchase cmnmhments,
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Jo ssaaxa w (loud aqp loud ,tuun Aw pue qm aql woy nww ongslp apw aneq spuy awoS
pund asud,wuq, .j lealpapg AalawO A,epg ay, pue punt
IwauaO ayl m pap,oaas Bwaq auwaw ,swwul yPm clseq uu0-u04s a uo pwsanut we mlwdap
asayy ,wua� lawpayg Aalaa,rJ A,eyq pee 113 141 Jo aweu ef, m munoaae *e q aw ul muodV
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D ... g,,I,dAss,ts - Unrestricted myes-em of S17,386,529 and $338,570 for the Mary Greeley
Medical Center Food have been designated for plant replacement and in,parskm, and health
insurance claim, mspeetively. Unmstrictedassets of$1,139,695,primarily cash and investments,
for the Water Utility Food have been designated for other than c—cor operations. Unrestricted
assets of $5,832,107, primarily cash and investments, for the Sewer Utility Fund have bundesignated for plant replacement expansion
Con --I A—g-roor wroh Thood-Party Pm— - A, . provide, of health rare services, Mary
Greeley Medical Center has agreements with thard-party, payours that provide for payment of
mmms at amounts different from established rates The basis for payment vanes by payor and
includes prospectively determined ones per discharge, discounts from established charges, and
retroactively determined cost -bassi rotes. Approximately 72 percent ol7gross patient charges
determined at established mms for the year ended June 30, 1994 resulted from patients covered by
these third -party reimbursement program The following surnamances the diffemoces between
gross patient service metric ilmsmirmil at established rates and net patient service revenue
Gross patient service revenue $78912,4 14
Deducumis for
Medicare program (15,661:�113)
Medicaid Urcaid program 6, 89 0) ftl
Cross (2,012,425)
Other Pay.. (128,023)
Homeward program charity allowance(599,542)
Chanty (238,773)
Net patient .,i. myetione $58,654,658
(k) Urbilled Revenues - The Elmore, Water, and Sewer Utility Funclu accrme unbilled revenues for
mrv— tendered subsequent to the last billing date and prior to yea—d based upon the number
of days unbillod compared to the first billing subsequent in yesur-crid At June 30, 1994, unb,liod
utility
receivables for the Elocinc, Water, and Sewer Utility funds were included .. it —am,
revivable and totaled approximately $1,199,730,$210,691, and $202,579, respectively.
(1) PI-N11Y Muni, Fqmqn—m. -od,0111,olmom System - EuIrprm and In. —IS,—, E.ude -
Property, plant, equipment, and distribution system of the Enterprise and Internal Service Funds
are recorded at coust. Contributed fixed assets an recorded at cautioned fair market value at the
time received Depreciation has been provided using the st-ght4cric, method over the following
estimated useful lives
Land
lmp,—.at.
Building,
plant and
01,011burn,
System,
Equipment
En -prise Funds
Mary Greeley
Medical Center
4045
8-15
Electric Utility
25
5-25
Water ulday
50
5-50
S—, Utility
30-50
5-30
Parking Lot
30
5-10
Resource Rc.vcy
40
40
5-20
Transit
40
3-20
A-csflSU he Arco.
20
5-7
Hme—ocal Gulf Course
Internal Service Funds:
40
5.10
Equipment Services
25
2-10
Central Strums and
Information Scivress,
5-10
Risk Management
5-10
Depreciation on assets acquired through giants cxwmlly restricted for capital acquisition is
charged to contributed capital,
The cost of repairs and mint -mice is charged in expense when incurred, while the cost of
reOvals or substantial improvementsis capitalized. The court and accumulated depreciation of
assets disposed are deleted, with any gain or Ins, —,dcd in current operations
(r) Plopliy. PIm. and Equip—, - G,n,.l Frxed,l—a A —mil G—J, - General fixed assets
have been acquired for general governmental purposes. Assets purchased are recorded m
expenditures in the Governmental Funds and capitalized at cost in the General Fixed Assets
A.—Momp Contributed fixed as— are reconiod in general fixed assets at esnurated fair
market value at the time received. General fixed assets am not depreciated, upon disposal, the
related cost is removed ftorn the accamrs. Maintenance and repairs, are recorded as expenditures
m the Governmental Funds is; incurred and are not capitalmed.
Public domain fixed asmus, i.e., roads, bridges, curbs, struts, sidewalks, and similar users, are
not capitalized by the City.
On July 1, 1993 the City's capitalization policy for equipment parcharca was, changed. Prior to
that dam, office equipment with a emn exceeding S 150, and other equipment with a son "=dj.g
$250, was capitalized, Afler July 1, 1993, the capital limit was changed to $500 for all equipment
purelimes. Asa result of this change, fixed asset balances were adjusted for the rodeprociated
cost of equipment whose ongmaJ ocrat was less than the new S300 limit. The following funds and
account group were affected by this change
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Deposirs - The City's deposits at June 30, 1994 were entirely covered by federal depository insurance,
collateralized with securities or letters of credit held by the City or the City's agent in the City's name, or
by a multiple financial mainution coluteral pool in accordance with Chapter 12C of the Code of Iowa.
This chapter provides for additional assessments against Be, depositories to ensure there will be rw loss
of public funds. At June 30, 1994, the carrying amount of the City's cash deposits with financial
institutions was S25,769,548, and the bards balance was S27,970,876.
Jrrvertments - The City is authorized by reasons to invest public Funds in obligations of the United Sam
government, its agencies and instrumentalities; certificates of deposit or other evidences of deposit at
federally insured depository aver ratiwa approved by the City Council and the Treasurer of the Sure of
Iowa; prime eligible bankers accep--; «rain high rated cose—re al paper; pcnfuted repurchase
agreements; canam registered open-end management investment companies; and certain joint investment
trusts.
Investments that are repmermad by specific identifiable investment securities are classifird as to
custodial credit risk by the three —go.. described below:
(1) Insured or registered in the City's name, or secunties held by the City or its agent in the City's
panne.
(2) Uninsured and unregistered seemmies held by the counter -parry's trust department or agent in the
City's name.
(3) Uninsured and unregistered securities held by the counter -party or by its trust department or agent
but not in the City's name.
by
4>sn v, sn in rn cnrnrw nJ oo �
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O O N J °. to to N OO N
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9 n o 4 0 0 0 M
Carrying amounts and fair values of investments at
June 30, 1994 are as follows:
Calepory
Carrying
Fair
t 2
J Amount
Vaaa
Government
secities
U.S. treasury
ores S24,027,364
S24021:114
523,422,281
I1.S. treasury bills 5,533,395
5:533595
5,546 662
TIGR $1,324,954
1,324,954
1,260,010
Govc meat
agencies
15,470,710 3,859,069
19,329,779
17,916:916
GNMA 1,275,733
1,275,733
1,286,857
FHI,MC 5,728,017 3,100,066
8,828,083
8,319,785
FHLB 5,693,509
Other
5,693,509
5,373,539
Collateralized
mongage
obligations 13,996,794
Student Loan
13,996,794
12,823.582
Marketing
Association
bonds 800,000
800,000
782,814
Special
Improvements
District bonds 195,000
195,000
204,672
Corporate bonds 84.539
Federal farm
84,559
88,985
credit bonds 2,803,484
2,803,484
2,782,893
Authority Bonds 444,857
444,957
425,3111
547,817,617 536,520,094
84,337,711
90,234,321
Investments In.
Crop]— Deferred Compensation
6,119,814
6,319,184
Gpe—nd mutual fads
216, 160
204,611
Guaranteed interest cont_,a
37,633
37,633
Limited partnership interests
591,500
591,500
Mary Greeley Medical Center accrued interest
631,356
631,356
592,124,244
588,009,305
The Utility Employees' Retirement Fund owns $1,929,876 of the investments that are
in category 2.
The City's investments during the year did not vary
substantially from those at your -end in amount or
love) of risk.
It is management's intent to hold all investments to
maturity, and as such, the eaccu of carrying value
over fair value does not mpment a permanent decline
in investment value,
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Lung -tern advances to other Inert at June
30, 1994 are composed of the following.
6. FIXED ASSETS
FUND
AMOUNT
TERMS
During die year ended June
source were as f Mows.
30. 1994, general fixed asset acquisitions and disposals by type
and funding
Water Utility Fund.
Homewood Golf Course Fund
S 8,646
Monthly payments of S31 I including
neUneat at 6%
Less current punkin
__3304
lly,Im
.1m.iw.a0 —a-.
135 tree
Lend
Equipment Gperani ns Fund
Bruit
mipmvcnicnt i Omer
S ),S6R,196
9,R 14,755
S 669,2]3
134,161
S 4,237,429
9,948,936
Cemral Stores and Information
Monthly payments of S1, 158 including
tlinn buildings
4,612,963
37121
4,670, 184
Services Fund
$ 28,114
interest at 6.2%adjusted annually
Equipment
6,"3,660
S 739,3.59 358,329 S 286,37t
5197.259
Central Stores and Information
Monthly payments of$4 e90 including
Services Fund
48,508
interest at 6.2 %adjusted annnally.
324,679,574
S 7JR,J58 S 1,198,963 S 296,371
$24,953.811
Central Stores and Infutmatian
Monthly payments of $2 886 including
Dy binding source.
Services Fund
28,059
interest at 6.2 % adjusted annually
tn'i end in mo rent
Cenral Stores and Information
Monthly is of S2.120 includin
paynicn g
n'uned Prior m
Jniiwy
Services Fund
47127
interest at 6.2%adjusted annually,
I, 1968'
hnealment in, ieny
S 1,124.279
S 1,324,279
152,408
aequnisi'it,
Less current pinion
ItLZ02
1x.einher 31, 19,57
Capital Put— fund
40 206
t
and General
Ghliganan 11.da
13,092079
11092,079
General Fund
8,tM1725
S 738,359 S 339,142 S 296371
7J16,139
Special Revenue Fmds
Contributions from
1,949,842
95n,015
2,799,957
private sina—
251,649
9,ROfi
261,455
$24,679.574
S 738,358 S 1.19g,963 S 286,171
$24,853808
' It is impossible to determine the sources of investment prior to this date because records
reflecting
information in this form were
not main[ained.
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Bondi Payable • Details of bonds payable at Jurx 30, 1994 are as follows:
rMa
oI u.�.a »r x.I
our aa4 dnw. r.a,,..a. .rn�e x.rw
oa�+l adiwi� vex:
euurrydapavl 9 i
f:npvue purpnr f10.].00 IOa:: .wS.OW
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1/f9f.11 6196 IfO,OWw5.5xI'
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1993 ]93 3]o0. f.]f a1I o. 3,�50.Oa 34.000.Oa 3�.a0,0a
TaW Med�ul Cover
414MOOM
Elsab.
19]t ]t1i f.fa�130 Jw,00019a,000 Y6,900.Ca IO.Oa
1991 f91 1. 4�6.10 19t IO1.Oa- I.Ow.Oa IO,1Sf Oa
t993 1N3 .]a1.10 IM I,a0.0aI.Iv0.000 30,]4),OIRI "
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4.627,92
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Prineipal and interest requirements for the yean ended June 30, 1995 through matlrnty on bonds
outstanding at June 30, 1994 arc as foll—
rear ending
June 30,
1995
1996
1997
1998
1999
1100
2001
2002
2003
2004
2005
2006
2007
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Sanarai 0111211an Sunda
Princlpai let
S 1,740,DOO 867.435
2,030,000 774,548
1,890,000 664,972
1,870,000 565,072
1,485,000 465,735
1,280,000 401 035
1,270,tl00 335.677
1,265,000 170,235
1,260,000 204,017
1,211000 138,710
380,000 74,590
370,000 55,590
36,,000 36,720
355,000 .8, 105
d , , 144
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P,n.lon B.n.m Oblla.tlon Jun. so, taa4
Retirees ant beneficiuies currently receiving benefits S 6,978,662
Tcrmirated employees not yet receiving benefits 0
Active cmployces.
Accumulated employee contributions 4,639,906
City financed - sestet 8 fl22.946
City firaneW - converted I,257,577
Total pension benefit obligation 21.699.091
Net users available far bornefits, at market 19,960,525
Pension benefit obligation in ezcees of net anon S 1,738,566
Conrribunanr Required and C'mor,bear. Made - The Utility Employees' Retirement System
funding policy is to provide for periodic employer conWbrames at actuarially determined rates
that, expressed as a percentage of annual covered payroll, are designed to accumulate sufficient
assets to pay benefits when due. The required contributiau au determined using the aggregate
actuarial funding method. This method does rent separate any unfunded actuarial acemed
liability. During the year ended June 30, 1994, contributions were made (in accardanco with
contribution requirements determined through an actuarial initiation, perfomred at June 30, 1993)
as follows:
Employee contribution
Employer contributions
Total—tributi—
D. trend/n/mounnon - Trend sarmis vom on. an i dicalum ofth, progress made in accumulating
sufficient assets to pay benefits when due. Required supplementaryten-year trend information
may be fount in the supplementary financial information soclum en pages 45 through 48
Following is a summary of three-year trend information:
Net asses available far benefits as a percent
of the pension bmefit obligation (PBO)
Excess funding of PBO as a percent of
annual covered payroll
Employer contribution, as a percent of
annual covered payroll
S 188,966
515,152
S 904,119
In— Public Employees Retirement System
Significant actuarial assumptions used to compute contribution requirements were the same as
thou used to compute the pension benefit obligation standardized disclosure measure.
Unpty
E
mploy-..
Jun, 30, Pension
1992 112.0 %
1993 1100%
1994 920 %
1992 �8.4 %
1993 34.7 %
1994
1992 8.9 %
1993 89 .1.
1994 9.2 %
A. Plan Description and Provision - The City is a participating employer in the Iowa Public
Employees Retireanent System (IPERS) which is a multipleeanployer, cost -sharing public
employees retirement system designed as a supplement to Social Security.
All employess coming in excess of $300 per quarter who do and participate in any other public
retirement system in the State arc eligible and must participate in IPERS. The pension plan
provides retirement and death berefits which arc established by State statute. Generally, a
member may retiu in the age of 65 or any time after age 62 with 30 years or mom of service or
when age plus year, of service equals or eacceds 92, and receive full bcnefia, Members may also
retie at the age of 55 cr moreat reduced barefits. BerreSts vent after four years of service or
after attaining the age of 55. Full benefits areequal to 57A percent of the average of the highest
three year of covered wags times year of urvice divided by 30 for member retiring on or after
July I, 1992.
B. Funding /nformonon - The plan is administered by the State of Iowa and the city's responsibility
is limited to payment of contributions. During the year coded June 30, 1994, State statute
required contributions of 3,70 percent by the employee and 5.75 percent by the employer, except
for protection occupation subgroups, in which case the percentages am 5 94 and 8.91 percent,
respectively; and sheriffs and deputies, where the percenages au 6,92 and 10,39 percent,
mspectively. Contribution mtes ve applied on the firrt S3g,000 of compensation in .lender year
1994 and an the first S35,000 of oomperamem in calendar year 1993. The contribution paid by
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pue wy .wedw, s,FIiO oql atepnlau!'—I m sayunw pw say!. 66Jo T 114 waw.t!w »qod
pue my wend. aqt »sides .1 em-1 }o aP.D Jot J- SE110 +.d.4j .pun Pwl— rem (S)WIN)
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Related payroll information is u follows:
etyalaal
prymll S40,273,%A 340,273,90A 540.271.M]A
City. wvaM
ryyroll 5,AM,099 29,420,299 3,407,935
E�pkw,e
Jnbutiorm 399,455 67, % I UAA,552 3.10 . 258,415 7.58 %
r vmo m
'bulinro 5I5,801 8.89 Y. 1,699,047 $,79 SL 669999 1966 Y.
9. DEFERRED COMPENSATION PLAN
The City offers its employees a deferred compensation plan created in accordance with Internal Revenue
Code Section 457, The plan, available to all City employees, permits them to defer a portion of their
salary until firms years. The deferred compensation is net available in employees until termination,
re i—t, death, or an unforeseeable emergency
All amounts of eompensation deferral under the plan, all property and rights purchased with those
amounts, and all income attributable to those amounts, property, or rights are (until paid or made
n
available to the employee or other beneficiary) solely the property and rights of the City (without being
reahiciM re the provisions of benefits under the plan), subject only w the claims of the City's general
crediwrs. Participants' rights under the plan are equal to the. of general creditors of the City in an
amount equal to the fair market value of the deferred account for each participant.
It is the opinion of the City's management that the City has wliability for losses under the plan but does
have the duty of due care that would be required of an ordinary prudent investor. The City believes it is
unlikely that it will use the assets w satisfy the claims of general creditors in the future.
Total invested employee deferred compensation at market value, as reported by the participating
companies, amounted to S6,309,884 at June 30, 1994 and is included herein as an Agency Fund in the
financial statements.
10. SEGMENTS OF ENTERPRISE. ACTIVITIES
The City maintains nine F Ierprise Funds which are categorised in four homogeneous categories as
follows: Health Cam - Mary Greeley Medical Center Fund; Public Utilities - Electric Utility fund,
Water Utility Fund, Sewer Utility Fund, and Resonance Recovery Fund; Transportation - Transit Fund
and Parking Lot Fund; and Recreation - Amea/1SU Ice Arena Fund and Homewood Golf Course Fund.
The services which are provided by these funds are financed by user charges. The key financial data for
thou services for the year ended Jun 30, 1994 are as follows:
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upm Ar vmum 141.A1,000 f]7,]t.a.p S 9<�®g,76A f 7.7.Sfx 5 6O,OOp f v0�3..Ufi0
Tm.l egany f47f,OxY SI7,11J,11) 311,159,3t0 f.0,f®t.o07 SS11,397)f x,J®J.9)J f 5,770) f 1,}�6),OW ffx®,651 51II95.xI
11. DEFICIT FUND BALANCES
The Tax Increment Financing (TIF) Furl has a deficit Pond balance of $68,429 at June 30, 1994. This
deficit will be eliminated when tax collection for the district have recovered all funds financed.
The Risk Management Fund has a deficit retained camings of $99,524 at tune 30, 1994. This deficit
will be eliminated through improved epmdon.
The Police Pension Fund has a deficit fund balance of S22 at June 30, 1994 due to insufficient property
lax collections to fund the pensions paid. This deficit will be eliminated by budgeting an increase in the
property tax levy for 1994-93 sufficient to fund past deficits and future payments,
The Storm Sewer Utility Fund has a deficit retained asmings of $55,297 at June 30, 1994. This is a new
fund, established in June 1994, and its deficit retained camings will be eliminated as revenues are tamed.
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