City of Muscatine Annual Budget Fiscal Year 2013 - 2014

• Introductory Section
• Budget Message
• Financial Management Policies
• Fund Structure Overview and Basis of Accounting and Budgeting
• Budget Calendar
• Budget Preparation and Amendment Process
• City Organizational Chart
• Entity-Wide Budget Overview
• Budget Summary Schedules
• Property Tax Schedules
• Major Revenue Sources Schedules
• Department Organizational Charts
• General Fund
• General Government Functions
• Public Safety Functions
• Culture and Recreation Functions
• Health and Social Services Function
• Community and Economic Development Function
• Public Works Functions
• Transfer and Assigned Funding
• Business-Type / Enterprise Funds
• Special Revenue Funds
• Debt Service Funds
• Capital Improvements Program
• Other Funds
• Supplemental Information

Download the complete Muscatine Budget FY 2013-2014 (3.8 MB PDF)

Introductory Section

• Preliminary Information
• Table of Contents
• Muscatine History

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Budget Message

• Budget Message (page 2)

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Financial Management Policies

• Financial Management Policies (page 23)

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Fund Structure Overview and Basis of Accounting and Budgeting

• Fund Structure Overview and Basis of Accounting and Budgeting (page 28)

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Budget Calendar

• Budget Calendar (page 31)

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Budget Preparation and Amendment Process

• Budget Preparation and Amendment Process (page 33)

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City Organizational Chart

• City Organizational Chart (page 36)

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Entity-Wide Budget Overview

• Entity-Wide Budget Overview(page 37)

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Budget Summary Schedules

• Individual Major Funds and Non-Major Funds Combined (page 42)
• city Operating Funds
  • Budget Summary (page 49)
  • Fund Statement (page 50)
  • Revenue and Expenditure Summaries (page 51)
  • Revenue and Expenditure Comparisons (page 53)
  • Matrix of 2013/2014 Operating Budget by Function (page 60)
  • Employee Authorization History (page 62)

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Property Tax Schedules

• Property Tax Levy Comparison (page 66)
• Schedule of Taxable Valuation (page 67)
• Tax Levies By Entity - Historical Comparison (page 70)

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Major Revenue Sources Schedules

• Major Revenue Sources Schedules (page 72)

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Department Organizational Charts

• Department Organizational Charts (page 95)

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General Fund

• General Fund (page 106)
  • Fund Statement (page 113)
  • Revenue and Expenditure Comparisons (page 114)
  • Summary of Revenues By Type (page 117)
  • Revenue Detail (page 118)
  • Summary of Expenditures By Type (page 124)
  • Expenditure Detail (page 125)

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General Government Functions

• Mayor and Council (page 127)
• Legal Services (page 132)
• City Administrator (page 135)
• Human Resources (page 140)
• Wellness Program (page 143)
• Finance and Records (page 147)
• Information Technology (page 152)
• Risk Management (page 155)
• Building and Grounds (page 160)

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Public Safety Functions

• Police Operations (page 165)
• Animal Control (page 171)
• Fire Operations (page 175)
• Emergency Management (page 182)

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Culture and Recreation Functions

• Library (page 185)
• Cable Television Operations (page 189)
• Art Center (page 192)
• Parks and Recreation
  • Administration (page 197)
  • Park Maintenance (page 202)
  • Kent Stein Park Operations (page 208)
  • Soccer Complex Operations (page 212)
  • Swimming Pools (page 217)
  • Recreation (page 222)
  • Cemetery (page 226)

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Health and Social Services Function

• Economic Well-Being (page 232)

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Community and Economic Development Function

• Community Development(page 234)
• Economic Development (page 240)

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Public Works Functions

• Public Works Administration (page 244)
• Roadway Maintenance (page 248)
• Traffic Control Operations (page 253)
• Snow and Ice Control (page 257)
• Street Cleaning (page 260)
• Engineering Operations (page 263)

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Transfers and Assigned Funding

• Equipment Replacement Subsidy (page 268)
• Transit Subsidy (page 271)
• Airport Subsidy (page 273)
• Levee Project Subsidy (page 275)
• Assigned Funding Allocations (page 277)

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Business-Type / Enterprise Funds

• Airport Operations (page 280)
• Transit Operations (page 286)
• Parking System (page 293)
• Golf Course (page 299)
• Boat Harbor Operations (page 309)
• Marina Operations (page 313)
• Ambulance Operations (page 317)
• Solid Waste Management
  • Refuse Collection (page 324)
  • Landfill Operations (page 333)
  • Transfer Station Operations (page 346)
• Water Pollution Control (page 355)
  • Reserve Funds (page 363)

• Operations
  • Fund Statement (page 365)
  • Revenue and Expenditure Summaries (page 367)
  • Administration (page 369)
  • Plant Operations (page 370)
  • Pumping Stations (page 371)
  • Laboratory Operations (page 372)
  • Biosolids Operations (page 373)
• Collection and Drainage (page 374)
• Stormwater Operations (page 381)

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Special Revenue Funds

• Employee Benefits (page 385)
• Emergency Tax Levy (page 389)
• Road Use Tax (page 391)
• Equipment Replacement (page 395)
• Computer Replacement (page 399)
• Tax Increment Fund - Downtown (page 402)
• Tax Increment Fund - South End (page 406)
• Tax Increment Fund - Cedar Development (page 410)
• Tax Increment Fund - Muscatine Mall (page 412)
• Tax Increment Fund - Industrial (Heinz) (page 414)
• Tax Increment Fund -Highway 38 Northeast(page 416)
• Local Option Sales Tax (page 418)
• Police Forfeiture Fund (page 423)
• Police Grant Future Funding Commitment Reserve (page 425)
• Municipal Housing Programs (page 427)

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Debt Service Funds

• Debt Service Fund (page 458)

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Capital Improvements Program

• Capital Improvements Program (page 469)
• Project Information 2012/2013 (page 471)
• Project Information 2013/2014 (page 483)
• Project Budget Summary 2012/2013 (page 489)
• Project Budget Summary 2013/2014 (page 490)
• Five Year Capital Improvement Program Summary (page 491)

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Other Funds

• Trust Funds
  • Insurance Trust (page 497)
  • Perpetual Care Trust (page 499)
  • Perpetual Care Interest Trust (page 501)
  • Special Cemetery Trusts (page 503)
  • Library Trust Funds (page 505)
  • Art Center Trust Funds (page 507)
  • Parks and Recreation Trust (page 512)

• Internal Service Funds
  • Equipment Services (page 514)
  • Health Insurance (page 518)
  • Dental Insurance (page 522)

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Supplemental Information

• Community Background (page 525)
• Community Profile (page 531)
• Glossary (page 533)
• Acronyms and Abbreviations (page 538)

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