Annual Budget

City of Muscatine Annual Budget Fiscal Year 2012 - 2013

• Preliminary Information
• 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 Fiscal Year 2012-2013 (19.0 MB PDF)

Preliminary Information

• Preliminary Information (PDF)
• Table of Contents (PDF)
• Muscatine History (page i) (PDF)

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Budget Message

• Budget Message (page 2) (PDF)

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Financial Management Policies

• Financial Management Policies (page 22) (PDF)

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Fund Structure Overview and Basis of Accounting and Budgeting

• Fund Structure Overview and Basis of Accounting and Budgeting (page 27) (PDF)

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Budget Calendar

• Budget Calendar (page 30) (PDF)

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Budget Preparation and Amendment Process 

• Budget Preparation and Amendment Process (page 32) (PDF)

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City Organizational Chart

• City Organizational Chart (page 35) (PDF)

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Entity-Wide Budget Overview

• Entity-Wide Budget Overview(page 36) (PDF)

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Budget Summary Schedules

• Individual Major Funds and Non-Major Funds Combined (page 41) (PDF)
• City Operating Funds (page 47) (PDF)
  • Budget Summary (page 48) (PDF)
  • Fund Statement (page 49) (PDF)
  • Revenue and Expenditure Summaries (page 50) (PDF)
  • Revenue and Expenditure Comparisons (page 52) (PDF)
  • Employee Authorization History (page 57) (PDF)

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Property Tax Schedules (page 64) (PDF)

• Property Tax Levy Comparison (page 65) (PDF)
• Schedule of Taxable Valuation (page 67) (PDF)
• Tax Levies By Entity - Historical Comparison (page 69) (PDF)

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Major Revenue Sources Schedules

• Major Revenue Sources Schedules (page 70) (PDF)

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Department Organizational Charts

• Department Organizational Charts (page 91) (PDF)

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General Fund

• General Fund (page 102)
  • Fund Statement (page 103) (PDF)
  • Revenue and Expenditure Comparisons (page 109) (PDF)
  • Summary of Revenues By Type (page 113) (PDF)
  • Revenue Detail (page 114) (PDF)
  • Summary of Expenditures By Type (page 120) (PDF)
  • Expenditure Detail (page 121) (PDF)

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General Government Functions

• Mayor and Council (page 123) (PDF)
• Legal Services (page 127) (PDF)
• City Administrator (page 130) (PDF)
• Human Resources (page 134) (PDF)
• Wellness Program (page 138) (PDF)
• Finance and Records (page 142) (PDF)
• Information Technology (page 147) (PDF)
• Risk Management (page 150) (PDF)
• Building and Grounds (page 154) (PDF)

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Public Safety Functions

• Police Operations (page 159) (PDF)
• Animal Control (page 165) (PDF)
• Fire Operations (page 168) (PDF)
• Emergency Management (page 174) (PDF)

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Culture and Recreation Functions

• Library (page 176) (PDF)
• Cable Television Operations (page 181) (PDF)
• Art Center (page 184) (PDF)
• Parks and Recreation 
  • Administration (page 188) (PDF)
  • Park Maintenance (page 193) (PDF)
  • Cemetery (page 199) (PDF)
  • Kent Stein Park Operations (page 203) (PDF)
  • Soccer Complex Operations (page 208) (PDF)
  • Swimming Pools (page 212) (PDF)
  • Recreation (page 216) (PDF)

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Health and Social Services Function

• Economic Well-Being (page 220) (PDF)

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Community and Economic Development Function

• Planning, Zoning and Building Safety (page 222) (PDF)
• Economic Development (page 228) (PDF)

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Public Works Functions

• Public Works Administration (page 231) (PDF)
• Roadway Maintenance (page 235) (PDF)
• Traffic Control Operations (page 240) (PDF)
• Snow and Ice Control (page 244) (PDF)
• Street Cleaning (page 247) (PDF)
• Engineering Operations (page 250) (PDF)

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Transfers and Assigned Funding

• Equipment Replacement Subsidy (page 255) (PDF)
• Transit Subsidy (page 257) (PDF)
• Airport Subsidy (page 259) (PDF)
• Levee Project Subsidy (page 261) (PDF)
• Assigned Funding Allocations (page 263) (PDF)

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Business-Type / Enterprise Funds (page 264) (PDF) 

• Airport Operations (page 265) (PDF)
• Transit Operations (page 271) (PDF)
• Parking System (page 279) (PDF)
• Golf Course (page 285) (PDF)
• Boat Harbor Operations (page 296) (PDF)
• Marina Operations (page 300) (PDF)
• Ambulance Operations (page 304) (PDF)
• Solid Waste Management 
  • Refuse Collection (page 312) (PDF)
  • Landfill Operations (page 319) (PDF)
  • Transfer Station Operations (page 332) (PDF)
• Water Pollution Control (page 340) (PDF)
  • Reserve Funds (page 348) (PDF)
• 
  
  • Operations
    • Fund Statement (page 350) (PDF)
    • Revenue and Expenditure Summaries (page 352) (PDF)
    • Administration (page 354) (PDF)
    • Plant Operations (page 355) (PDF)
    • Pumping Stations (page 356) (PDF)
    • Laboratory Operations (page 357) (PDF)
    • Biosolids Operations (page 358) (PDF)
• Collection and Drainage (page 359) (PDF)
• Stormwater Operations (page 365) (PDF)

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Special Revenue Funds (page 368) (PDF)

• Employee Benefits (page 369) (PDF)
• Emergency Tax Levy (page 373) (PDF)
• Road Use Tax (page 375) (PDF)
• Equipment Replacement (page 379) (PDF)
• Computer Replacement (page 383) (PDF)
• Tax Increment Fund - Downtown (page 386) (PDF)
• Tax Increment Fund - South End (page 391) (PDF)
• Tax Increment Fund - Cedar Development (page 395) (PDF)
• Tax Increment Fund - Muscatine Mall (page 397) (PDF)
• Tax Increment Fund - Industrial (Heinz) (page 399) (PDF)
• Local Option Sales Tax (page 401) (PDF)
• Police Forfeiture Fund (page 406) (PDF)
• Police Grant Future Funding Commitment Reserve (page 408) (PDF)
• Municipal HousingPrograms (page 410) (PDF)

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Debt Service Funds

• Debt Service Fund (page 438) (PDF)

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Capital Improvements Program(page 449) (PDF)

• Capital Improvements Program (page 450) (PDF)
• Project Information 2011 / 2012 (page 452) (PDF)
• Project Information 2012 / 2013 (page 466) (PDF)
• Project Budget Summary 2011 / 2012 (page 471) (PDF)
• Project Budget Summary 2012 / 2013 (page 472) (PDF)
• Five Year Capital Improvement Program Summary (page 473) (PDF)

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Other Funds (page 478) (PDF)

• Trust Funds 
  • Insurance Trust (page 479) (PDF)
  • Perpetual Care Trust (page 481) (PDF)
  • Perpetual Care Interest Trust (page 483) (PDF)
  • Special Cemetery Trusts (page 485) (PDF)
  • Library Trust Funds (page 487) (PDF)
  • Art Center Trust Funds (page 490) (PDF)
  • Parks and Recreation Trust (page 495) (PDF)
• Internal Service Funds 
  • Equipment Services (page 497) (PDF)
  • Health Insurance (page 501) (PDF)
  • Dental Insurance (page 505) (PDF)

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Supplemental Information (page 507) (PDF)

• Community Background (page A-1) (PDF)
• Community Profile (page B-1) (PDF)
• Glossary (page C-1) (PDF)
• Acronyms and Abbreviations (page D-1) (PDF)

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