Fiscal Year 2013/2014

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 Fiscal Year 2013-2014 (3.8 MB PDF)

Introductory Section

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

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Budget Message

• Budget Message (page 2) (PDF)

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Financial Management Policies

• Financial Management Policies (page 23) (PDF)

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Fund Structure Overview and Basis of Accounting and Budgeting

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

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Budget Calendar

• Budget Calendar (page 31) (PDF)

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Budget Preparation and Amendment Process 

• Budget Preparation and Amendment Process (page 33) (PDF)

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City Organizational Chart

• City Organizational Chart (page 36) (PDF)

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Entity-Wide Budget Overview

• Entity-Wide Budget Overview(page 37) (PDF)

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Budget Summary Schedules

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

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Property Tax Schedules

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

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Major Revenue Sources Schedules

• Major Revenue Sources Schedules (page 72) (PDF)

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Department Organizational Charts

• Department Organizational Charts (page 95) (PDF)

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General Fund

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

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General Government Functions

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

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Public Safety Functions

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

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Culture and Recreation Functions

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

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Health and Social Services Function

• Economic Well-Being (page 232) (PDF)

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Community and Economic Development Function

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

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Public Works Functions

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

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Transfers and Assigned Funding

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

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Business-Type / Enterprise Funds

• Airport Operations (page 280) (PDF)
• Transit Operations (page 286) (PDF)
• Parking System (page 293) (PDF)
• Golf Course (page 299) (PDF)
• Boat Harbor Operations (page 309) (PDF)
• Marina Operations (page 313) (PDF)
• Ambulance Operations (page 317) (PDF)
• Solid Waste Management 
  • Refuse Collection (page 324) (PDF)
  • Landfill Operations (page 333) (PDF)
  • Transfer Station Operations (page 346) (PDF)
• Water Pollution Control (page 355) (PDF)
  • Reserve Funds (page 363) (PDF)
  • Operations
    • Fund Statement (page 365) (PDF)
    • Revenue and Expenditure Summaries (page 367) (PDF)
    • Administration (page 369) (PDF)
    • Plant Operations (page 370) (PDF)
    • Pumping Stations (page 371) (PDF)
    • Laboratory Operations (page 372) (PDF)
    • Biosolids Operations (page 373) (PDF)
• Collection and Drainage (page 374) (PDF)
• Stormwater Operations (page 381) (PDF)

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Special Revenue Funds

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

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Debt Service Funds

• Debt Service Fund (page 458) (PDF)

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Capital Improvements Program

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

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Other Funds

• Trust Funds 
  • Insurance Trust (page 497) (PDF)
  • Perpetual Care Trust (page 499) (PDF)
  • Perpetual Care Interest Trust (page 501) (PDF)
  • Special Cemetery Trusts (page 503) (PDF)
  • Library Trust Funds (page 505) (PDF)
  • Art Center Trust Funds (page 507) (PDF)
  • Parks and Recreation Trust (page 512) (PDF)
• Internal Service Funds 
  • Equipment Services (page 514) (PDF)
  • Health Insurance (page 518) (PDF)
  • Dental Insurance (page 522) (PDF)

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Supplemental Information

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

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