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[7,"WAPELLO","AGENCY",null,"90-862","WAPELLO",null,"90G862","ALBION",505,448,null,null,641,"68G641","ALBIA",105817722,857124,0,0,0,0,0,70000,0,28571,0,134884,165386]
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[39,"EMMET","ARMSTRONG",1,"32-303","EMMET",null,"32G303","ASPINWALL",40,33,null,null,667,"72G667","ASHTON",14312340,115930,0,0,0,0,0,21000,0,0,0,15000,28000]
[40,"DICKINSON","ARNOLDS PARK",null,"30-272","DICKINSON",null,"30G272","ATALISSA",311,296,null,null,216,"24G216","ASPINWALL",5916682,47925,0,0,0,0,0,3549,0,0,0,0,0]
[41,"IDA","ARTHUR",null,"47-436","IDA",null,"47G436","ATHELSTAN",19,0,null,null,650,"70G650","ATALISSA",7149802,56435,0,0,0,0,0,0,0,0,0,0,0]
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[51,"CHEROKEE","AURELIA",null,"18-153","CHEROKEE",null,"18G153","BAGLEY",303,233,null,null,362,"39G362","BAGLEY",4099438,33206,0,0,0,0,0,10000,0,0,0,4000,0]
[52,"BUCHANAN","AURORA",null,"10-072","BUCHANAN",null,"10G072","BALDWIN",109,99,null,null,449,"49G449","BALDWIN",2490603,20174,0,0,0,0,0,4500,272,0,0,0,0]
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[54,"PALO ALTO","AYRSHIRE",null,"74-683","PALO ALTO",null,"74G683","BANCROFT",732,699,null,null,518,"55G518","BANCROFT",26299499,213026,0,0,0,0,0,35000,0,7101,0,43625,0]
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[61,"MAHASKA & POWESHIEK","BARNES CITY",null,"62-584","MAHASKA & POWESHIEK",null,"62G584","BAXTER",1101,962,null,null,462,"50G462","BAXTER",31889681,258307,0,0,0,0,0,55134,1700,8611,0,38962,61594]
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[81,"SCOTT","BETTENDORF",null,"82-770","SCOTT",null,"82G770","BLAKESBURG",296,274,null,null,863,"90G863","BLAKESBURG",4786565,38772,0,0,0,0,0,5175,0,1000,0,5980,0]
[82,"MADISON & WARREN","BEVINGTON",null,"61-576","MADISON & WARREN",null,"61G576","BLANCHARD",38,29,null,null,672,"73G672","BLANCHARD",447446,3236,0,0,0,0,0,0,0,0,0,0,0]
[83,"VAN BUREN","BIRMINGHAM",null,"89-854","VAN BUREN",null,"89G854","BLENCOE",224,233,null,null,631,"67G631","BLENCOE",6660492,53950,0,0,0,0,0,12210,0,0,0,4823,3215]
[84,"HAMILTON","BLAIRSBURG",null,"40-371","HAMILTON",null,"40G371","BLOCKTON",192,125,null,null,839,"87G839","BLOCKTON",1648006,13349,0,0,0,0,0,10500,0,0,0,5200,0]
[85,"BENTON","BLAIRSTOWN",null,"06-034","BENTON",null,"06G034","BLOOMFIELD",2640,2682,null,null,242,"26G242","BLOOMFIELD",81078301,656734,0,0,0,0,0,0,0,0,0,140461,370425]
[86,"WAPELLO","BLAKESBURG",null,"90-863","WAPELLO",null,"90G863","BLUE GRASS",1452,1666,null,null,771,"82G771","BLUE GRASS",87072333,705286,0,0,0,0,0,57176,0,0,0,78627,130105]
[87,"PAGE","BLANCHARD",null,"73-672","PAGE",null,"73G672","BODE",302,302,null,null,425,"46G425","BODE",12315071,99753,0,0,0,0,0,8000,0,3326,0,13500,0]
[88,"MONONA","BLENCOE",null,"67-631","MONONA",null,"67G631","BONAPARTE",433,359,null,null,855,"89G855","BONAPARTE",8844997,71645,0,0,0,0,0,9140,658,0,0,9182,0]
[89,"TAYLOR","BLOCKTON",null,"87-839","TAYLOR",null,"87G839","BONDURANT",5493,7365,null,null,715,"77G715","BONDURANT",363998792,2948390,0,0,0,0,0,60350,7365,0,0,0,356277]
[90,"DAVIS","BLOOMFIELD",null,"26-242","DAVIS",null,"26G242","BOONE",12661,12460,null,null,57,"08G057","BOONE",452198938,3662811,0,0,0,0,0,235000,0,0,518700,365900,1839035]
[91,"SCOTT","BLUE GRASS",null,"82-771","SCOTT & MUSCATINE",null,"82G771","BOUTON",129,127,null,null,229,"25G229","BOUTON",2982251,24157,0,0,0,403,0,4000,0,806,0,5000,0]
[92,"HUMBOLDT","BODE",null,"46-425","HUMBOLDT",null,"46G425","BOXHOLM",195,181,null,null,58,"08G058","BOXHOLM",7480737,60594,0,0,0,0,0,0,0,0,0,0,0]
[93,"VAN BUREN","BONAPARTE",null,"89-855","VAN BUREN",null,"89G855","BOYDEN",707,701,null,null,799,"84G799","BOYDEN",26888785,217800,0,0,0,3630,0,36000,0,7260,0,0,0]
[94,"POLK","BONDURANT",null,"77-715","POLK",null,"77G715","BRADDYVILLE",159,147,null,null,673,"73G673","BRADDYVILLE",4350400,35238,0,0,0,0,0,0,0,0,0,0,0]
[95,"BOONE","BOONE",null,"08-057","BOONE",null,"08G057","BRADGATE",86,75,null,null,426,"46G426","BRADGATE",3954311,28487,0,0,0,0,0,2000,0,0,0,0,0]
[96,"DALLAS","BOUTON",null,"25-229","DALLAS",null,"25G229","BRANDON",309,341,null,null,73,"10G073","BRANDON",6969986,56457,0,0,0,0,0,8700,0,1882,0,5419,2080]
[97,"BOONE","BOXHOLM",null,"08-058","BOONE",null,"08G058","BRAYTON",128,143,null,null,28,"05G028","BRAYTON",1871838,15162,0,0,0,253,0,14000,0,505,0,5500,3500]
[98,"SIOUX","BOYDEN",null,"84-799","SIOUX",null,"84G799","BREDA",483,500,null,null,115,"14G115","BREDA",21971098,177966,0,0,0,0,0,13260,0,5933,0,10506,15300]
[99,"PAGE","BRADDYVILLE",null,"73-673","PAGE",null,"73G673","BRIDGEWATER",182,148,null,null,2,"01G002","BRIDGEWATER",2655972,21514,0,0,0,0,0,4500,750,0,1000,1000,250]
[100,"HUMBOLDT","BRADGATE",null,"46-426","HUMBOLDT",null,"46G426","BRIGHTON",652,600,null,null,883,"92G883","BRIGHTON",12553027,101680,0,0,0,0,0,11000,0,3389,0,9000,5500]
[101,"BUCHANAN","BRANDON",null,"10-073","BUCHANAN",null,"10G073","BRISTOW",160,145,null,null,96,"12G096","BRISTOW",2215637,17947,0,0,0,0,0,13000,0,599,0,1980,0]
[102,"AUDUBON","BRAYTON",null,"05-028","AUDUBON",null,"05G028","BRITT",2069,2044,null,null,380,"41G380","BRITT",68235350,552706,0,0,0,0,0,70000,0,18424,0,73714,76286]
[103,"CARROLL","BREDA",null,"14-115","CARROLL",null,"14G115","BRONSON",322,294,null,null,927,"97G927","BRONSON",8986596,72792,0,0,0,0,0,8000,0,0,0,0,0]
[104,"ADAIR","BRIDGEWATER",null,"01-002","ADAIR",null,"01G002","BROOKLYN",1468,1502,null,null,743,"79G743","BROOKLYN",37735886,305661,0,0,0,0,0,55000,0,0,7000,35900,59825]
[105,"WASHINGTON","BRIGHTON",null,"92-883","WASHINGTON",null,"92G883","BRUNSVILLE",151,129,null,null,693,"75G693","BRUNSVILLE",9531080,65000,0,0,0,0,0,0,0,0,0,0,0]
[106,"BUTLER","BRISTOW",null,"12-096","BUTLER",null,"12G096","BUCK GROVE",43,34,null,null,217,"24G217","BUCK GROVE",886547,7182,0,0,0,0,0,1941,0,0,0,0,0]
[107,"HANCOCK","BRITT",null,"41-380","HANCOCK",null,"41G380","BUCKEYE",108,86,null,null,390,"42G390","BUCKEYE",4619873,36883,0,0,0,0,0,0,0,0,0,0,0]
[108,"WOODBURY","BRONSON",null,"97-927","WOODBURY",null,"97G927","BUFFALO",1270,1176,null,null,772,"82G772","BUFFALO",93370823,756304,0,0,0,0,0,0,0,0,0,89000,13932]
[109,"POWESHIEK","BROOKLYN",null,"79-743","POWESHIEK",null,"79G743","BUFFALO CENTER",905,857,null,null,911,"95G911","BUFFALO CENTER",22722506,184053,0,0,3028,0,0,37000,1000,0,0,19000,7000]
[110,"PLYMOUTH","BRUNSVILLE",null,"75-693","PLYMOUTH",null,"75G693","BURLINGTON",25663,23982,null,null,267,"29G267","BURLINGTON",761838383,6170891,0,171840,0,102848,0,135510,0,205696,1109650,178820,432250]
[111,"CRAWFORD","BUCK GROVE",1,"24-217","CRAWFORD",null,"24G217","BURT",533,418,null,null,519,"55G519","BURT",9320866,75499,0,0,0,1259,0,24500,0,2417,0,11500,8000]
[112,"HARDIN","BUCKEYE",null,"42-390","HARDIN",null,"42G390","BUSSEY",422,387,null,null,593,"63G593","BUSSEY",7072083,57284,0,0,0,0,0,13245,0,0,0,10700,2900]
[113,"SCOTT","BUFFALO",null,"82-772","SCOTT",null,"82G772","CALAMUS",439,356,null,null,202,"23G202","CALAMUS",9933908,80465,0,0,0,0,0,0,0,2682,0,7500,0]
[114,"WINNEBAGO","BUFFALO CENTER",null,"95-911","WINNEBAGO",null,"95G911","CALLENDER",376,368,null,null,900,"94G900","CALLENDER",8680529,70313,0,0,0,0,0,8500,7700,2344,0,17000,15000]
[115,"DES MOINES","BURLINGTON",null,"29-267","DES MOINES",null,"29G267","CALMAR",978,1125,null,null,918,"96G918","CALMAR",36700598,297275,0,0,0,0,0,35000,0,9909,0,33000,51000]
[116,"KOSSUTH","BURT",null,"55-519","KOSSUTH",null,"55G519","CALUMET",170,146,null,null,659,"71G659","CALUMET",4792939,38823,0,0,0,0,0,15072,0,1294,0,3881,0]
[117,"MARION","BUSSEY",null,"63-593","MARION",null,"63G593","CAMANCHE",4448,4570,null,null,203,"23G203","CAMANCHE",195783573,1585847,0,0,0,0,0,0,0,0,241536,105771,47974]
[118,"CLINTON","CALAMUS",null,"23-202","CLINTON",null,"23G202","CAMBRIDGE",827,827,null,null,812,"85G812","CAMBRIDGE",8624231,69856,0,0,0,0,0,0,0,0,0,0,0]
[119,"WEBSTER","CALLENDER",null,"94-900","WEBSTER",null,"94G900","CANTRIL",222,224,null,null,856,"89G856","CANTRIL",7106599,57564,0,0,0,0,0,13486,400,1919,0,2400,0]
[120,"WINNESHIEK","CALMAR",null,"96-918","WINNESHIEK",null,"96G918","CARBON",34,36,null,null,6,"02G006","CARBON",420359,3405,0,0,0,0,0,106,0,0,0,0,0]
[121,"O'BRIEN","CALUMET",null,"71-659","O'BRIEN",null,"71G659","CARLISLE",3876,4160,null,null,870,"91G870","CARLISLE",173700869,1406977,0,0,0,0,0,157000,5022,0,0,135000,103000]
[122,"CLINTON","CAMANCHE",null,"23-203","CLINTON",null,"23G203","CARPENTER",109,87,null,null,623,"66G623","CARPENTER",2544843,20614,0,0,0,0,0,0,0,0,0,0,0]
[123,"STORY","CAMBRIDGE",null,"85-812","STORY",null,"85G812","CARROLL",10103,10321,null,null,116,"14G116","CARROLL",526491763,4264583,0,0,0,0,0,260000,0,0,235000,400000,345129]
[124,"VAN BUREN","CANTRIL",null,"89-856","VAN BUREN",null,"89G856","CARSON",812,766,null,null,730,"78G730","CARSON",29500972,238552,0,0,0,0,0,0,0,0,0,0,0]
[125,"ADAMS","CARBON",null,"02-006","ADAMS",null,"02G006","CARTER LAKE",3785,3791,null,null,731,"78G731","CARTER LAKE",194448385,1575032,0,0,0,0,0,58270,0,0,0,145800,132070]
[126,"WARREN & POLK ","CARLISLE",null,"91-870","WARREN & POLK ",null,"91G870","CASCADE",2159,2386,null,null,286,"31G286","CASCADE",117404076,950973,0,0,0,0,0,0,0,0,0,0,750]
[127,"MITCHELL","CARPENTER",null,"66-623","MITCHELL",null,"66G623","CASEY",426,387,null,null,364,"39G364","CASEY",9376465,75950,0,0,0,1266,0,42368,0,2532,0,15884,43201]
[128,"CARROLL","CARROLL",null,"14-116","CARROLL",null,"14G116","CASTALIA",173,145,null,null,919,"96G919","CASTALIA",3658564,29635,0,0,0,0,0,0,0,0,0,0,0]
[129,"POTTAWATTAMIE","CARSON",null,"78-730","POTTAWATTAMIE",null,"78G730","CASTANA",147,107,null,null,632,"67G632","CASTANA",1358519,8866,0,0,0,0,0,0,0,0,0,0,0]
[130,"POTTAWATTAMIE","CARTER LAKE",null,"78-731","POTTAWATTAMIE",null,"78G731","CEDAR FALLS",39260,40713,null,null,46,"07G046","CEDAR FALLS",2064620691,16723428,0,456100,0,0,0,249340,576590,0,1136090,1593540,1473770]
[131,"DUBUQUE & JONES","CASCADE",null,"31-286","DUBUQUE & JONES",null,"31G286","CEDAR RAPIDS",126326,137710,null,null,539,"57G539","CEDAR RAPIDS",7221270520,58492291,0,5761635,0,0,0,1074669,0,0,6499143,5487949,12274716]
[132,"GUTHRIE & ADAIR","CASEY",null,"39-364","GUTHRIE & ADAIR",null,"39G364","CENTER JUNCTION",111,0,null,null,540,"57G540","CENTER POINT",103671742,839741,0,0,0,13996,0,13500,0,27991,0,67700,112200]
[133,"WINNESHIEK","CASTALIA",null,"96-919","WINNESHIEK",null,"96G919","CENTER POINT",2421,2579,null,null,16,"04G016","CENTERVILLE",152000410,1231203,0,0,0,0,0,111386,5412,41040,205100,251835,447418]
[134,"MONONA","CASTANA",null,"67-632","MONONA",null,"67G632","CENTERVILLE",5528,5412,null,null,541,"57G541","CENTRAL CITY",44923323,363879,0,0,0,6065,0,20000,0,0,0,44803,33398]
[135,"BLACK HAWK","CEDAR FALLS",null,"07-046","BLACK HAWK",null,"07G046","CENTRAL CITY",1257,1264,null,null,287,"31G287","CENTRALIA",4483617,12702,0,0,0,0,0,0,0,0,0,0,0]
[136,"LINN","CEDAR RAPIDS",null,"57-539","LINN",null,"57G539","CENTRALIA",134,116,null,null,563,"59G563","CHARITON",116480302,943490,0,0,70000,0,0,101100,0,26400,0,212100,215200]
[137,"JONES","CENTER JUNCTION",null,"53-493","JONES",null,"53G493","CHARITON",4321,4193,null,null,323,"34G323","CHARLES CITY",258207987,2091485,0,70000,0,0,0,169215,1997,69714,303211,253364,618666]
[138,"LINN","CENTER POINT",null,"57-540","LINN",null,"57G540","CHARLES CITY",7652,7396,null,null,204,"23G204","CHARLOTTE",8049949,65205,0,0,0,0,0,0,0,2173,0,6624,0]
[139,"APPANOOSE","CENTERVILLE",null,"04-016","APPANOOSE",null,"04G016","CHARLOTTE",394,389,null,null,218,"24G218","CHARTER OAK",10729764,86912,0,0,0,0,0,36570,0,0,0,5346,0]
[140,"LINN","CENTRAL CITY",null,"57-541","LINN",null,"57G541","CHARTER OAK",502,535,null,null,800,"84G800","CHATSWORTH",941582,7627,0,0,0,0,0,0,0,0,0,0,0]
[141,"DUBUQUE","CENTRALIA",null,"31-287","DUBUQUE",null,"31G287","CHATSWORTH",79,75,null,null,825,"86G825","CHELSEA",3635851,29451,0,0,0,0,0,17480,0,982,0,7409,2150]
[142,"LUCAS","CHARITON",null,"59-563","LUCAS",null,"59G563","CHELSEA",267,229,null,null,154,"18G154","CHEROKEE",163258742,1322396,0,0,0,22040,0,99487,0,44080,0,299370,404799]
[143,"FLOYD","CHARLES CITY",null,"34-323","FLOYD",null,"34G323","CHEROKEE",5253,5199,null,null,420,"45G420","CHESTER",3022103,24480,0,0,0,0,0,5000,700,0,0,2500,0]
[144,"CLINTON","CHARLOTTE",null,"23-204","CLINTON",null,"23G204","CHESTER",127,139,null,null,864,"90G864","CHILLICOTHE",1611841,13056,0,0,0,0,0,0,0,0,0,0,0]
[145,"CRAWFORD","CHARTER OAK",1,"24-218","CRAWFORD",null,"24G218","CHILLICOTHE",97,76,null,null,346,"37G346","CHURDAN",8076842,65423,0,0,0,0,0,13500,0,2180,0,6300,3500]
[146,"SIOUX","CHATSWORTH",null,"84-800","SIOUX",null,"84G800","CHURDAN",386,365,null,null,17,"04G017","CINCINNATI",5056624,40959,0,0,0,0,0,12322,0,1365,0,15000,0]
[147,"TAMA","CHELSEA",null,"86-825","TAMA",null,"86G825","CINCINNATI",357,290,null,null,901,"94G901","CLARE",10218083,82767,0,0,0,0,0,15680,0,2759,0,3500,0]
[148,"CHEROKEE","CHEROKEE",null,"18-154","CHEROKEE",null,"18G154","CLARE",146,136,null,null,136,"16G136","CLARENCE",31564693,255674,0,0,0,0,0,0,0,0,0,0,18850]
[149,"HOWARD","CHESTER",null,"45-420","HOWARD",null,"45G420","CLARENCE",974,1039,null,null,674,"73G674","CLARINDA",149908087,1214256,0,0,0,20238,0,198000,0,40475,0,248908,298622]
[150,"WAPELLO","CHILLICOTHE",null,"90-864","WAPELLO",null,"90G864","CLARINDA",5572,5369,null,null,949,"99G949","CLARION",81523284,660339,0,6511,0,0,0,121955,6011,22011,0,216000,296000]
[151,"GREENE","CHURDAN",null,"37-346","GREENE",null,"37G346","CLARION",2850,2810,null,null,97,"12G097","CLARKSVILLE",36795905,298047,0,0,0,0,0,42000,0,9934,17613,28016,72228]
[152,"APPANOOSE","CINCINNATI",null,"04-017","APPANOOSE",null,"04G017","CLARKSVILLE",1439,1264,null,null,182,"22G182","CLAYTON",7148147,40445,0,0,0,0,0,0,0,0,0,0,0]
[153,"WEBSTER","CLARE",null,"94-901","WEBSTER",null,"94G901","CLAYTON",43,45,null,null,143,"17G143","CLEAR LAKE",627512575,4674228,0,0,0,0,0,250000,0,0,0,0,823773]
[154,"CEDAR","CLARENCE",null,"16-136","CEDAR",null,"16G136","CLEAR LAKE",7777,7687,null,null,840,"87G840","CLEARFIELD",7165835,58044,0,0,0,0,0,22000,0,1934,0,7000,16000]
[155,"PAGE","CLARINDA",null,"73-674","PAGE",null,"73G674","CLEARFIELD",363,278,null,null,155,"18G155","CLEGHORN",7360303,59619,0,0,0,994,0,7012,0,0,0,6796,0]
[156,"WRIGHT","CLARION",null,"99-949","WRIGHT",null,"99G949","CLEGHORN",240,240,null,null,604,"64G604","CLEMONS",2377685,19252,0,0,0,0,0,3900,0,0,0,0,0]
[157,"BUTLER","CLARKSVILLE",null,"12-097","BUTLER",null,"12G097","CLEMONS",148,140,null,null,310,"33G310","CLERMONT",19981097,161847,0,0,0,2697,0,56439,2288,5395,0,12365,35000]
[158,"CLAYTON","CLAYTON",null,"22-182","CLAYTON",null,"22G182","CLERMONT",632,586,null,null,205,"23G205","CLINTON",1018078415,8246435,0,440000,0,0,0,406500,0,274881,1615634,548413,2496202]
[159,"CERRO GORDO","CLEAR LAKE",null,"17-143","CERRO GORDO",null,"17G143","CLINTON",26885,24469,null,null,891,"93G891","CLIO",2494706,20208,0,0,0,0,0,0,0,0,0,0,0]
[160,"TAYLOR & RINGGOLD ","CLEARFIELD",null,"87-840","TAYLOR & RINGGOLD ",null,"87G840","CLIO",80,67,null,null,716,"77G716","CLIVE",1718906274,12410500,0,0,0,0,0,0,0,0,525884,0,1950689]
[161,"CHEROKEE","CLEGHORN",null,"18-155","CHEROKEE",null,"18G155","CLIVE",17506,18601,null,null,826,"86G826","CLUTIER",3794887,30739,0,0,0,0,0,8750,0,1025,0,5510,5200]
[162,"MARSHALL","CLEMONS",null,"64-604","MARSHALL",null,"64G604","CLUTIER",213,213,null,null,644,"69G644","COBURG",602532,4881,0,0,0,0,0,0,0,0,0,0,0]
[163,"FAYETTE","CLERMONT",null,"33-310","FAYETTE",null,"33G310","COBURG",42,26,null,null,542,"57G542","COGGON",20333460,164701,0,0,0,0,0,31060,0,5490,0,7820,7750]
[164,"CLINTON","CLINTON",null,"23-205","CLINTON",null,"23G205","COGGON",658,701,null,null,675,"73G675","COIN",2985636,24184,0,0,0,0,0,0,0,806,0,10094,0]
[165,"WAYNE","CLIO",null,"93-891","WAYNE",null,"93G891","COIN",193,176,null,null,256,"28G256","COLESBURG",13015509,105426,0,0,0,0,0,29000,0,0,0,18893,0]
[166,"POLK & DALLAS","CLIVE",null,"77-716","POLK & DALLAS",null,"77G716","COLESBURG",404,386,null,null,463,"50G463","COLFAX",60904775,493329,0,0,0,0,0,60000,3140,0,0,95128,203202]
[167,"TAMA","CLUTIER",null,"86-826","TAMA",null,"86G826","COLFAX",2093,2255,null,null,676,"73G676","COLLEGE SPRINGS",3001398,24312,0,0,0,0,0,12000,0,810,0,3000,0]
[168,"MONTGOMERY","COBURG",null,"69-644","MONTGOMERY",null,"69G644","COLLEGE SPRINGS",214,172,null,null,813,"85G813","COLLINS",12351254,100046,0,0,0,0,0,27000,0,3335,0,9750,7000]
[169,"LINN","COGGON",null,"57-542","LINN",null,"57G542","COLLINS",495,495,null,null,814,"85G814","COLO",24668559,182000,0,0,3000,0,0,45000,0,0,0,0,80000]
[170,"PAGE","COIN",null,"73-675","PAGE",null,"73G675","COLO",876,845,null,null,554,"58G554","COLUMBUS CITY",6664397,50280,0,0,0,0,0,0,0,0,0,0,0]
[171,"DELAWARE","COLESBURG",null,"28-256","DELAWARE",null,"28G256","COLUMBUS CITY",391,392,null,null,555,"58G555","COLUMBUS JUNCTION",39582835,298669,0,0,0,4870,0,30000,0,10688,0,38778,84212]
[172,"JASPER","COLFAX",null,"50-463","JASPER",null,"50G463","COLUMBUS JUNCTION",1899,1830,null,null,324,"34G324","COLWELL",1794963,14540,0,0,0,0,0,3000,15,0,0,926,0]
[173,"PAGE","COLLEGE SPRINGS",null,"73-676","PAGE",null,"73G676","COLWELL",73,55,null,null,651,"70G651","CONESVILLE",4312132,32300,0,0,0,0,0,0,0,0,0,0,0]
[174,"STORY","COLLINS",null,"85-813","STORY",null,"85G813","CONESVILLE",432,352,null,null,354,"38G354","CONRAD",37365407,302660,0,0,0,0,0,35349,0,10089,0,47500,29700]
[175,"STORY","COLO",null,"85-814","STORY",null,"85G814","CONRAD",1108,1093,null,null,841,"87G841","CONWAY",252505,2046,0,0,0,35,0,1506,0,69,0,675,0]
[176,"LOUISA","COLUMBUS CITY",1,"58-554","LOUISA",null,"58G554","CONWAY",41,17,null,null,117,"14G117","COON RAPIDS",37160372,300999,0,0,0,0,0,0,0,0,0,70000,100000]
[177,"LOUISA","COLUMBUS JUNCTION",1,"58-555","LOUISA",null,"58G555","COON RAPIDS",1305,1300,null,null,410,"44G410","COPPOCK",533196,4271,0,0,0,0,0,0,0,0,0,0,0]
[178,"FLOYD","COLWELL",null,"34-324","FLOYD",null,"34G324","COPPOCK",47,36,null,null,481,"52G481","CORALVILLE",1448714637,11734583,0,405000,0,0,0,922090,0,0,317865,2255400,2027920]
[179,"MUSCATINE","CONESVILLE",1,"70-651","MUSCATINE",null,"70G651","CORALVILLE",18907,22318,null,null,7,"02G007","CORNING",39158420,317184,0,0,0,5286,0,61032,0,10573,0,80527,150174]
[180,"GRUNDY","CONRAD",null,"38-354","GRUNDY",null,"38G354","CORNING",1635,1564,null,null,928,"97G928","CORRECTIONVILLE",20203316,163647,0,0,0,0,0,23500,0,5455,0,21015,47702]
[181,"TAYLOR","CONWAY",null,"87-841","TAYLOR",null,"87G841","CORRECTIONVILLE",821,766,null,null,381,"41G381","CORWITH",9694065,78522,0,0,1200,0,0,37000,0,2617,0,3679,769]
[182,"CARROLL & GUTHRIE","COON RAPIDS",null,"14-117","CARROLL & GUTHRIE",null,"14G117","CORWITH",309,266,null,null,892,"93G892","CORYDON",39373313,318924,0,0,0,5153,0,37007,0,10631,0,29160,43222]
[183,"HENRY, JEFFERSON & WASHINGTON ","COPPOCK",null,"44-410","HENRY, JEFFERSON & WASHINGTON ",null,"44G410","CORYDON",1585,1526,null,null,556,"58G556","COTTER",742858,5494,0,0,0,0,0,0,0,0,0,0,0]
[184,"JOHNSON","CORALVILLE",null,"52-481","JOHNSON",null,"52G481","COTTER",48,39,null,null,331,"35G331","COULTER",4389794,35558,0,0,0,0,0,15000,5676,1175,0,4700,0]
[185,"ADAMS","CORNING",null,"02-007","ADAMS",null,"02G007","COULTER",281,219,null,null,732,"78G732","COUNCIL BLUFFS",3220798982,26088471,0,1266800,0,434808,0,2670042,0,236000,4885952,3597632,8377298]
[186,"WOODBURY","CORRECTIONVILLE",null,"97-928","WOODBURY",null,"97G928","COUNCIL BLUFFS",62230,62799,null,null,694,"75G694","CRAIG",9045923,73272,0,0,0,0,0,0,0,0,0,0,0]
[187,"HANCOCK","CORWITH",null,"41-381","HANCOCK",null,"41G381","CRAIG",89,79,null,null,884,"92G884","CRAWFORDSVILLE",6696107,49315,0,0,0,0,0,0,0,0,0,0,0]
[188,"WAYNE","CORYDON",null,"93-892","WAYNE",null,"93G892","CRAWFORDSVILLE",264,277,null,null,733,"78G733","CRESCENT",32605742,264107,0,0,0,0,0,0,0,0,0,0,0]
[189,"LOUISA","COTTER",1,"58-556","LOUISA",null,"58G556","CRESCENT",617,628,null,null,421,"45G421","CRESCO",137313650,1112241,0,0,0,18537,0,145600,22300,37075,0,246400,333000]
[190,"FRANKLIN","COULTER",null,"35-331","FRANKLIN",null,"35G331","CRESCO",3868,3888,null,null,848,"88G848","CRESTON",241313658,1954641,0,0,0,26000,0,340000,0,65155,252398,282318,330000]
[191,"POTTAWATTAMIE","COUNCIL BLUFFS",null,"78-732","POTTAWATTAMIE",null,"78G732","CRESTON",7834,7536,null,null,849,"88G849","CROMWELL",3252955,20298,0,0,0,0,0,6635,0,0,0,0,0]
[192,"PLYMOUTH","CRAIG",null,"75-694","PLYMOUTH",null,"75G694","CROMWELL",107,105,null,null,382,"41G382","CRYSTAL LAKE",4003111,32426,0,0,0,0,0,16000,0,1081,0,0,8000]
[193,"WASHINGTON","CRAWFORDSVILLE",1,"92-884","WASHINGTON",null,"92G884","CRYSTAL LAKE",250,253,null,null,129,"15G129","CUMBERLAND",5506318,44602,0,0,0,744,0,25000,0,1487,0,10000,17000]
[194,"POTTAWATTAMIE","CRESCENT",null,"78-733","POTTAWATTAMIE",null,"78G733","CUMBERLAND",262,251,null,null,871,"91G871","CUMMING",27629062,223796,0,0,0,0,0,11500,0,7460,0,14914,6331]
[195,"HOWARD","CRESCO",null,"45-421","HOWARD",null,"45G421","CUMMING",351,436,null,null,684,"74G684","CURLEW",341192,2764,0,0,0,0,0,0,0,0,0,0,0]
[196,"UNION","CRESTON",null,"88-848","UNION",null,"88G848","CURLEW",58,37,null,null,929,"97G929","CUSHING",4139589,33341,0,0,0,0,0,9200,0,0,0,0,6800]
[197,"UNION","CROMWELL",null,"88-849","UNION",null,"88G849","CUSHING",220,230,null,null,685,"74G685","CYLINDER",1790467,14503,0,0,0,0,0,5600,292,0,0,0,0]
[198,"HANCOCK","CRYSTAL LAKE",null,"41-382","HANCOCK",null,"41G382","CYLINDER",88,87,null,null,427,"46G427","DAKOTA CITY",24538091,198759,0,0,0,0,0,11000,0,6625,0,25684,5500]
[199,"CASS","CUMBERLAND",null,"15-129","CASS",null,"15G129","DAKOTA CITY",843,759,null,null,230,"25G230","DALLAS CENTER",94810109,767962,0,0,0,0,0,56000,0,0,0,81603,73557]
[200,"WARREN","CUMMING",null,"91-871","WARREN",null,"91G871","DALLAS CENTER",1623,1901,null,null,347,"37G347","DANA",1191928,9655,0,0,0,0,0,2419,0,305,0,1090,0]
[201,"PALO ALTO","CURLEW",null,"74-684","PALO ALTO",null,"74G684","DANA",71,38,null,null,930,"97G930","DANBURY",11129996,82500,0,0,0,0,0,0,0,0,0,0,0]
[202,"WOODBURY","CUSHING",null,"97-929","WOODBURY",null,"97G929","DANBURY",348,320,null,null,268,"29G268","DANVILLE",25834914,209263,0,0,0,3488,0,15000,0,0,0,5000,64000]
[203,"PALO ALTO","CYLINDER",null,"74-685","PALO ALTO",null,"74G685","DANVILLE",934,927,null,null,773,"82G773","DAVENPORT",4976226877,40307438,0,4528366,0,0,0,1244057,0,1343581,6065217,2873713,15593869]
[204,"HUMBOLDT","DAKOTA CITY",null,"46-427","HUMBOLDT",null,"46G427","DAVENPORT",99687,101724,null,null,246,"27G246","DAVIS CITY",2886548,23382,0,0,0,390,0,7650,0,780,0,3066,1440]
[205,"DALLAS","DALLAS CENTER",null,"25-230","DALLAS",null,"25G230","DAVIS CITY",204,179,null,null,231,"25G231","DAWSON",3235715,26210,0,0,0,0,0,6900,0,0,0,0,0]
[206,"GREENE","DANA",null,"37-347","GREENE",null,"37G347","DAWSON",131,116,null,null,902,"94G902","DAYTON",15313651,124041,0,0,0,0,0,34000,19000,4135,0,30000,20000]
[207,"WOODBURY","DANBURY",null,"97-930","WOODBURY",null,"97G930","DAYTON",837,772,null,null,232,"25G232","DE SOTO",29366642,237870,0,0,0,0,0,28000,0,7929,12600,27075,25635]
[208,"DES MOINES","DANVILLE",null,"29-268","DES MOINES",null,"29G268","DE SOTO",1050,915,null,null,207,"23G207","DE WITT",234186589,1896912,0,0,0,0,0,209109,0,0,170409,194446,266546]
[209,"SCOTT","DAVENPORT",null,"82-773","SCOTT",null,"82G773","DE WITT",5322,5514,null,null,247,"27G247","DECATUR CITY",3033252,24570,0,0,0,0,0,6820,0,819,0,3680,1023]
[210,"DECATUR","DAVIS CITY",null,"27-246","DECATUR",null,"27G246","DECATUR CITY",197,175,null,null,920,"96G920","DECORAH",381835749,3092870,0,0,0,0,0,226000,0,0,226000,389416,985848]
[211,"DALLAS","DAWSON",null,"25-231","DALLAS",null,"25G231","DECORAH",8127,7587,null,null,118,"14G118","DEDHAM",8100685,65615,0,0,0,0,0,0,0,0,0,0,0]
[212,"WEBSTER","DAYTON",null,"94-902","WEBSTER",null,"94G902","DEDHAM",266,224,null,null,744,"79G744","DEEP RIVER",4297260,34808,0,0,0,581,0,9306,0,1161,0,3715,6379]
[213,"DALLAS","DE SOTO",null,"25-232","DALLAS",null,"25G232","DEEP RIVER",279,249,null,null,787,"83G787","DEFIANCE",8494639,68807,0,0,0,0,0,7848,0,2116,0,3737,747]
[214,"CLINTON","DE WITT",null,"23-207","CLINTON",null,"23G207","DEFIANCE",284,245,null,null,257,"28G257","DELAWARE",5229234,42357,0,0,0,0,0,10000,0,1412,0,0,0]
[215,"DECATUR","DECATUR CITY",null,"27-247","DECATUR",null,"27G247","DELAWARE",159,142,null,null,258,"28G258","DELHI",20620070,167023,0,0,0,0,0,35000,0,5568,0,11000,26400]
[216,"WINNESHIEK","DECORAH",null,"96-920","WINNESHIEK",null,"96G920","DELHI",460,420,null,null,206,"23G206","DELMAR",13869571,112344,0,0,0,0,0,28000,0,3745,0,11074,0]
[217,"CARROLL","DEDHAM",null,"14-118","CARROLL",null,"14G118","DELMAR",525,542,null,null,219,"24G219","DELOIT",4400640,35646,0,0,0,0,0,3354,0,0,0,0,0]
[218,"POWESHIEK","DEEP RIVER",null,"79-744","POWESHIEK",null,"79G744","DELOIT",264,250,null,null,501,"54G501","DELTA",3047199,24683,0,0,0,0,0,5703,0,0,0,10103,2994]
[219,"SHELBY","DEFIANCE",null,"83-787","SHELBY",null,"83G787","DELPHOS",25,0,null,null,220,"24G220","DENISON",244317157,1978969,0,0,0,0,0,446103,0,65966,0,494381,679393]
[220,"DELAWARE","DELAWARE",null,"28-257","DELAWARE",null,"28G257","DELTA",328,264,null,null,64,"09G064","DENVER",75547538,540000,0,0,0,0,0,0,0,0,0,0,0]
[221,"DELAWARE","DELHI",null,"28-258","DELAWARE",null,"28G258","DENISON",8298,8373,null,null,564,"59G564","DERBY",1051488,8518,0,0,0,0,0,7800,0,0,0,1500,0]
[222,"CLINTON","DELMAR",null,"23-206","CLINTON",null,"23G206","DENVER",1780,1919,null,null,717,"77G717","DES MOINES",8934448462,72369033,0,0,0,0,0,2590920,0,0,15920611,8795422,22720708]
[223,"CRAWFORD","DELOIT",1,"24-219","CRAWFORD",null,"24G219","DERBY",115,90,null,null,233,"25G233","DEXTER",23340141,189056,0,0,0,3000,0,33000,0,6300,0,12000,4000]
[224,"RINGGOLD","DELPHOS",null,"80-753","RINGGOLD",null,"80G753","DES MOINES",204220,214133,null,null,754,"80G754","DIAGONAL",6573671,53247,0,0,0,0,0,8900,0,0,0,3000,0]
[225,"KEOKUK","DELTA",null,"54-501","KEOKUK",null,"54G501","DESOTO",1050,915,null,null,172,"21G172","DICKENS",6868534,55635,0,0,0,0,0,0,0,0,0,0,0]
[226,"CRAWFORD","DENISON",1,"24-220","CRAWFORD",null,"24G220","DEWITT",5322,5514,null,null,355,"38G355","DIKE",68261227,552916,0,0,0,9215,0,50000,0,18431,0,60000,110000]
[227,"BREMER","DENVER",null,"09-064","BREMER",null,"09G064","DEXTER",611,640,null,null,774,"82G774","DIXON",5768810,45967,0,0,0,0,0,0,0,0,0,0,0]
[228,"LUCAS","DERBY",null,"59-564","LUCAS",null,"59G564","DIAGONAL",330,344,null,null,304,"32G304","DOLLIVER",1680290,13611,0,0,0,0,0,0,0,0,0,0,0]
[229,"POLK & WARREN","DES MOINES",null,"77-717","POLK & WARREN",null,"77G717","DICKENS",185,146,null,null,775,"82G775","DONAHUE",15375536,105000,0,0,0,0,0,0,0,0,0,0,0]
[230,"DALLAS","DESOTO",null,"25-232","DALLAS",null,"25G232","DIKE",1209,1304,null,null,529,"56G529","DONNELLSON",25135994,203602,0,0,0,0,0,36000,0,0,0,23000,0]
[231,"CLINTON","DEWITT",null,"23-207","CLINTON",null,"23G207","DIXON",247,202,null,null,569,"60G569","DOON",33675395,272771,0,0,0,0,0,0,0,0,0,0,0]
[232,"DALLAS","DEXTER",null,"25-233","DALLAS",null,"25G233","DOLLIVER",66,65,null,null,144,"17G144","DOUGHERTY",988061,8004,0,0,0,0,0,6500,0,0,0,0,0]
[233,"RINGGOLD","DIAGONAL",null,"80-754","RINGGOLD",null,"80G754","DONAHUE",346,335,null,null,221,"24G221","DOW CITY",10852881,87909,0,0,0,1466,0,52000,0,2931,0,13000,6604]
[234,"CLAY","DICKENS",null,"21-172","CLAY",null,"21G172","DONNELLSON",912,885,null,null,950,"99G950","DOWS",9703773,78601,0,0,0,1310,0,38000,1848,2620,0,13146,8000]
[235,"GRUNDY","DIKE",null,"38-355","GRUNDY",null,"38G355","DOON",577,619,null,null,243,"26G243","DRAKESVILLE",3119516,25269,0,0,0,0,0,0,0,0,0,930,0]
[236,"SCOTT","DIXON",null,"82-774","SCOTT",null,"82G774","DOUGHERTY",58,62,null,null,288,"31G288","DUBUQUE",2695861021,21836474,0,1571981,0,0,0,490975,0,0,0,2237236,0]
[237,"EMMET","DOLLIVER",null,"32-304","EMMET",null,"32G304","DOW CITY",510,485,null,null,98,"12G098","DUMONT",12147002,98391,0,0,0,0,0,42342,0,3280,0,17679,13375]
[238,"SCOTT","DONAHUE",null,"82-775","SCOTT",null,"82G775","DOWS",538,521,null,null,903,"94G903","DUNCOMBE",15229768,123362,0,0,0,2056,0,29141,903,4112,0,13126,0]
[239,"LEE","DONNELLSON",null,"56-529","LEE",null,"56G529","DRAKESVILLE",184,164,null,null,259,"28G259","DUNDEE",4444642,36002,0,0,0,0,0,8500,0,0,0,3000,0]
[240,"LYON","DOON",null,"60-569","LYON",null,"60G569","DUBUQUE",57637,59667,null,null,47,"07G047","DUNKERTON",32856660,266139,0,0,0,0,0,24998,0,0,0,0,78500]
[241,"CERRO GORDO","DOUGHERTY",null,"17-144","CERRO GORDO",null,"17G144","DUMONT",637,634,null,null,400,"43G400","DUNLAP",42196225,341790,0,0,0,5697,0,0,0,11393,0,65000,128501]
[242,"CRAWFORD","DOW CITY",1,"24-221","CRAWFORD",null,"24G221","DUNCOMBE",410,381,null,null,289,"31G289","DURANGO",906148,1904,0,0,0,0,0,600,30,0,0,0,300]
[243,"WRIGHT & FRANKLIN","DOWS",null,"99-950","WRIGHT & FRANKLIN",null,"99G950","DUNDEE",174,198,null,null,137,"16G137","DURANT",88377545,715858,0,0,0,0,0,0,8420,0,0,52180,91587]
[244,"DAVIS","DRAKESVILLE",null,"26-243","DAVIS",null,"26G243","DUNKERTON",852,842,null,null,290,"31G290","DYERSVILLE",264212929,2095228,0,0,0,0,0,0,0,0,0,0,0]
[245,"DUBUQUE","DUBUQUE",null,"31-288","DUBUQUE",null,"31G288","DUNLAP",1042,1038,null,null,827,"86G827","DYSART",46896063,379858,0,0,0,0,0,31000,0,0,0,33303,39000]
[246,"BUTLER","DUMONT",null,"12-098","BUTLER",null,"12G098","DURANGO",22,20,null,null,951,"99G951","EAGLE GROVE",93317688,755873,0,6511,0,5000,0,79200,118625,0,0,185080,347000]
[247,"WEBSTER","DUNCOMBE",null,"94-903","WEBSTER",null,"94G903","DURANT",1832,1871,null,null,577,"61G577","EARLHAM",54299134,439823,0,0,0,0,0,55442,7888,0,0,59452,75000]
[248,"DELAWARE","DUNDEE",null,"28-259","DELAWARE",null,"28G259","DYERSVILLE",4058,4477,null,null,788,"83G788","EARLING",7959730,64474,0,0,0,0,0,25875,0,2150,0,10750,0]
[249,"BLACK HAWK","DUNKERTON",null,"07-047","BLACK HAWK",null,"07G047","DYSART",1379,1281,null,null,260,"28G260","EARLVILLE",22369456,181193,0,0,0,0,0,41000,0,0,0,22000,22000]
[250,"HARRISON","DUNLAP",null,"43-400","HARRISON & CRAWFORD",null,"43G400","EAGLE GROVE",3583,3601,null,null,762,"81G762","EARLY",12074155,97801,0,0,0,0,0,25500,587,3260,0,8265,23840]
[251,"DUBUQUE","DURANGO",null,"31-289","DUBUQUE",null,"31G289","EARLHAM",1450,1410,null,null,578,"61G578","EAST PERU",1882952,15252,0,0,0,0,0,6000,0,0,0,227,0]
[252,"CEDAR, MUSCATINE & SCOTT ","DURANT",null,"16-137","CEDAR, MUSCATINE & SCOTT ",null,"16G137","EARLING",437,397,null,null,865,"90G865","EDDYVILLE",24182115,195876,0,0,0,0,0,0,5300,0,0,43216,49181]
[253,"DUBUQUE & DELAWARE","DYERSVILLE",null,"31-290","DUBUQUE & DELAWARE",null,"31G290","EARLVILLE",812,716,null,null,183,"28G183","EDGEWOOD",31903905,258422,0,0,0,0,0,52000,0,8614,0,33202,26400]
[254,"TAMA","DYSART",null,"86-827","TAMA",null,"86G827","EARLY",557,587,null,null,828,"86G828","ELBERON",4892917,39633,0,0,0,660,0,15000,0,0,0,6773,0]
[255,"WRIGHT","EAGLE GROVE",null,"99-951","WRIGHT",null,"99G951","EAST PERU",125,115,null,null,866,"90G866","ELDON",13339459,108050,0,0,0,0,0,46000,0,3601,0,28160,21600]
[256,"MADISON","EARLHAM",null,"61-577","MADISON",null,"61G577","EDDYVILLE",1024,970,null,null,391,"42G391","ELDORA",59123579,478901,0,0,0,0,0,75500,0,15964,0,134786,226898]
[257,"SHELBY","EARLING",null,"83-788","SHELBY",null,"83G788","EDGEWOOD",864,909,null,null,776,"82G776","ELDRIDGE",417930062,2830000,0,0,0,0,0,70000,0,0,0,0,0]
[258,"DELAWARE","EARLVILLE",null,"28-260","DELAWARE",null,"28G260","ELBERON",196,184,null,null,312,"33G312","ELGIN",16759360,135751,0,0,0,0,0,34000,8250,0,0,13575,0]
[259,"SAC","EARLY",null,"81-762","SAC",null,"81G762","ELDON",927,783,null,null,789,"83G789","ELK HORN",237130,1921,0,0,0,0,0,300,0,64,0,178,191]
[260,"MADISON","EAST PERU",null,"61-578","MADISON",null,"61G578","ELDORA",2732,2663,null,null,48,"07G048","ELK RUN HEIGHTS",47857820,387649,0,0,0,0,0,0,0,0,0,0,0]
[261,"WAPELLO, MAHASKA & MONROE ","EDDYVILLE",null,"90-865","WAPELLO, MAHASKA & MONROE ",null,"90G865","ELDRIDGE",5651,6726,null,null,184,"22G184","ELKADER",50456576,408699,0,0,0,6802,0,164400,0,13624,0,86050,155245]
[262,"DELAWARE & CLAYTON ","EDGEWOOD",null,"28-183","DELAWARE & CLAYTON ",null,"28G183","ELGIN",683,685,null,null,718,"77G718","ELKHART",35632794,288626,0,0,13452,0,0,26000,0,9621,0,33940,8000]
[263,"TAMA","ELBERON",null,"86-828","TAMA",null,"86G828","ELK HORN",662,601,null,null,185,"22G185","ELKPORT",811059,5901,0,0,0,0,0,0,0,0,0,0,0]
[264,"WAPELLO","ELDON",null,"90-866","WAPELLO",null,"90G866","ELK RUN HEIGHTS",1117,1069,null,null,645,"69G645","ELLIOTT",4813427,38989,0,0,0,650,0,14000,0,1300,0,13600,12300]
[265,"HARDIN","ELDORA",null,"42-391","HARDIN",null,"42G391","ELKADER",1273,1209,null,null,755,"80G755","ELLSTON",709327,5746,0,0,0,96,0,2032,0,0,0,0,0]
[266,"SCOTT","ELDRIDGE",null,"82-776","SCOTT",null,"82G776","ELKHART",683,882,null,null,372,"40G372","ELLSWORTH",26138621,211723,0,0,0,0,0,18995,0,7058,0,19236,0]
[267,"FAYETTE","ELGIN",null,"33-312","FAYETTE",null,"33G312","ELKPORT",37,29,null,null,422,"45G422","ELMA",12075574,97813,0,0,0,0,0,46000,2730,3260,0,21000,0]
[268,"SHELBY","ELK HORN",null,"83-789","SHELBY",null,"83G789","ELLIOTT",350,338,null,null,543,"57G543","ELY",100539718,814372,0,0,0,0,0,10375,0,0,0,0,0]
[269,"BLACK HAWK","ELK RUN HEIGHTS",null,"07-048","BLACK HAWK",null,"07G048","ELLSTON",43,19,null,null,616,"65G616","EMERSON",10338266,83740,0,0,0,1396,0,14500,0,2792,0,9600,3000]
[270,"CLAYTON","ELKADER",null,"22-184","CLAYTON",null,"22G184","ELLSWORTH",531,508,null,null,686,"74G686","EMMETSBURG",134777345,1091696,0,0,0,0,0,0,0,36390,0,218160,514418]
[271,"POLK","ELKHART",null,"77-718","POLK",null,"77G718","ELMA",546,505,null,null,291,"31G291","EPWORTH",65622939,518421,0,0,0,0,0,0,0,0,0,0,0]
[272,"CLAYTON","ELKPORT",null,"22-185","CLAYTON",null,"22G185","ELY",1776,2328,null,null,677,"73G677","ESSEX",19624122,158956,0,0,0,2649,0,35000,0,5299,0,24000,47000]
[273,"MONTGOMERY","ELLIOTT",null,"69-645","MONTGOMERY",null,"69G645","EMERSON",438,403,null,null,305,"32G305","ESTHERVILLE",170855968,1383933,0,7500,0,0,0,50000,0,46131,180000,239000,560000]
[274,"RINGGOLD","ELLSTON",null,"80-755","RINGGOLD",null,"80G755","EMMETSBURG",3904,3706,null,null,49,"07G049","EVANSDALE",136461377,888888,0,0,0,0,0,0,0,0,0,0,200000]
[275,"HAMILTON","ELLSWORTH",null,"40-372","HAMILTON",null,"40G372","EPWORTH",1860,2023,null,null,173,"21G173","EVERLY",18107119,146668,0,0,0,0,0,12000,0,0,0,35000,0]
[276,"HOWARD","ELMA",null,"45-422","HOWARD",null,"45G422","ESSEX",798,722,null,null,29,"05G029","EXIRA",12953418,104923,0,0,0,1749,0,30000,0,3497,0,30000,100000]
[277,"LINN","ELY",null,"57-543","LINN",null,"57G543","ESTHERVILLE",6360,5904,null,null,18,"04G018","EXLINE",1853364,15013,0,0,0,0,0,6500,160,0,0,1600,0]
[278,"MILLS","EMERSON",null,"65-616","MILLS",null,"65G616","EVANSDALE",4751,4561,null,null,74,"10G074","FAIRBANK",41126802,333127,0,0,0,0,0,24423,983,0,0,10684,7094]
[279,"PALO ALTO","EMMETSBURG",null,"74-686","PALO ALTO",null,"74G686","EVERLY",603,575,null,null,544,"57G544","FAIRFAX",135294492,1095885,0,0,0,0,0,0,0,0,0,0,0]
[280,"DUBUQUE","EPWORTH",null,"31-291","DUBUQUE",null,"31G291","EXIRA",840,787,null,null,476,"51G476","FAIRFIELD",354015870,2867529,0,0,0,10700,0,325965,0,0,253730,367213,534813]
[281,"PAGE","ESSEX",null,"73-677","PAGE",null,"73G677","EXLINE",160,160,null,null,292,"31G292","FARLEY",75580074,558108,0,0,0,0,0,0,0,0,0,0,0]
[282,"EMMET","ESTHERVILLE",null,"32-305","EMMET",null,"32G305","FAIRBANK",1113,1111,null,null,186,"22G186","FARMERSBURG",5016800,40637,0,0,0,0,0,16272,0,0,0,5000,3700]
[283,"BLACK HAWK","EVANSDALE",null,"07-049","BLACK HAWK",null,"07G049","FAIRFAX",2123,2828,null,null,857,"89G857","FARMINGTON",11844660,95942,0,0,0,1599,0,22000,0,3198,0,16500,12500]
[284,"CLAY","EVERLY",null,"21-173","CLAY",null,"21G173","FAIRFIELD",9464,9416,null,null,103,"13G103","FARNHAMVILLE",20610174,166850,0,0,0,0,0,0,0,0,0,0,0]
[285,"AUDUBON","EXIRA",null,"05-029","AUDUBON",null,"05G029","FARLEY",1537,1766,null,null,338,"36G338","FARRAGUT",11093844,89861,0,0,0,0,0,34000,0,2996,0,0,0]
[286,"APPANOOSE","EXLINE",null,"04-018","APPANOOSE",null,"04G018","FARMERSBURG",302,271,null,null,313,"33G313","FAYETTE",27552594,223176,0,0,0,0,0,20108,4455,0,0,58315,85176]
[287,"BUCHANAN & FAYETTE ","FAIRBANK",null,"10-074","BUCHANAN & FAYETTE ",null,"10G074","FARMINGTON",664,579,null,null,520,"55G520","FENTON",4023835,32594,0,0,0,0,0,27100,210,1087,0,9200,4100]
[288,"LINN","FAIRFAX",null,"57-544","LINN",null,"57G544","FARNHAMVILLE",371,383,null,null,605,"64G605","FERGUSON",1175760,9524,0,0,0,0,0,7000,447,0,0,1200,0]
[289,"JEFFERSON","FAIRFIELD",null,"51-476","JEFFERSON",null,"51G476","FARRAGUT",485,490,null,null,941,"98G941","FERTILE",9134521,73990,0,0,0,1234,0,15514,0,0,0,4000,3250]
[290,"DUBUQUE","FARLEY",null,"31-292","DUBUQUE",null,"31G292","FAYETTE",1338,1256,null,null,244,"26G244","FLORIS",1636183,13254,0,0,0,221,0,0,0,0,0,0,0]
[291,"CLAYTON","FARMERSBURG",null,"22-186","CLAYTON",null,"22G186","FENTON",279,271,null,null,325,"34G325","FLOYD",10800485,87484,0,0,0,1320,0,0,0,0,0,0,8000]
[292,"VAN BUREN","FARMINGTON",null,"89-857","VAN BUREN",null,"89G857","FERGUSON",126,97,null,null,703,"76G703","FONDA",11140716,90240,0,0,0,0,0,38137,2000,2916,0,24290,32680]
[293,"CALHOUN & WEBSTER ","FARNHAMVILLE",null,"13-103","CALHOUN & WEBSTER ",null,"13G103","FERTILE",370,305,null,null,3,"01G003","FONTANELLE",16328263,132259,0,0,0,0,0,25000,0,3000,0,17000,23000]
[294,"FREMONT","FARRAGUT",null,"36-338","FREMONT",null,"36G338","FLORIS",138,116,null,null,912,"95G912","FOREST CITY",146426662,1186056,0,22965,0,0,0,85000,0,0,0,256160,218840]
[295,"FAYETTE","FAYETTE",null,"33-313","FAYETTE",null,"33G313","FLOYD",335,313,null,null,921,"96G921","FORT ATKINSON",11579635,93795,0,0,0,1564,0,26000,0,3127,0,11156,9300]
[296,"KOSSUTH","FENTON",null,"55-520","KOSSUTH",null,"55G520","FONDA",631,636,null,null,904,"94G904","FORT DODGE",792391990,6418375,0,262000,0,89000,0,350000,60212,213946,1504000,1166160,2288220]
[297,"MARSHALL","FERGUSON",null,"64-605","MARSHALL",null,"64G605","FONTANELLE",672,676,null,null,530,"56G530","FORT MADISON",307356355,2489586,0,0,0,0,0,70000,0,82986,613160,229950,644000]
[298,"WORTH","FERTILE",null,"98-941","WORTH",null,"98G941","FOREST CITY",4151,4285,null,null,174,"21G174","FOSTORIA",12148193,98401,0,0,0,0,0,0,0,0,0,0,0]
[299,"DAVIS","FLORIS",null,"26-244","DAVIS",null,"26G244","FORT ATKINSON",349,312,null,null,531,"56G531","FRANKLIN",3130067,25354,0,0,0,0,0,0,0,0,0,0,0]
[300,"FLOYD","FLOYD",null,"34-325","FLOYD",null,"34G325","FORT DODGE",25206,24871,null,null,59,"08G059","FRASER",2028054,16427,0,0,0,0,0,0,0,0,0,0,0]
[301,"POCAHONTAS","FONDA",null,"76-703","POCAHONTAS",null,"76G703","FORT MADISON",11051,10270,null,null,163,"19G163","FREDERICKSBURG",31807370,257640,0,0,0,4294,0,12500,0,8588,0,10000,0]
[302,"ADAIR","FONTANELLE",null,"01-003","ADAIR",null,"01G003","FOSTORIA",231,230,null,null,65,"09G065","FREDERIKA",4938250,40000,0,0,0,667,0,6912,0,1334,0,1950,0]
[303,"WINNEBAGO & HANCOCK ","FOREST CITY",null,"95-912","WINNEBAGO & HANCOCK ",null,"95G912","FRANKLIN",143,131,null,null,557,"58G557","FREDONIA",2749462,20746,0,0,0,0,0,0,0,0,0,0,0]
[304,"WINNESHIEK","FORT ATKINSON",null,"96-921","WINNESHIEK",null,"96G921","FRASER",102,101,null,null,586,"62G586","FREMONT",14686223,118959,0,0,0,0,0,5199,31303,0,0,3655,0]
[305,"WEBSTER","FORT DODGE",null,"94-904","WEBSTER",null,"94G904","FREDERICKSBURG",931,987,null,null,652,"70G652","FRUITLAND",35418105,255234,0,0,0,0,0,0,0,0,0,0,0]
[306,"LEE","FORT MADISON",null,"56-530","LEE",null,"56G530","FREDERIKA",183,204,null,null,952,"99G952","GALT",1438379,11650,0,0,0,0,0,0,0,0,0,0,0]
[307,"CLAY","FOSTORIA",null,"21-174","CLAY",null,"21G174","FREDONIA",244,222,null,null,438,"47G438","GALVA",9687774,78471,0,0,0,0,0,14885,1700,2616,0,12615,0]
[308,"LEE","FRANKLIN",null,"56-531","LEE",null,"56G531","FREMONT",743,708,null,null,187,"22G187","GARBER",1906501,15442,0,0,0,0,0,0,0,0,0,0,0]
[309,"BOONE","FRASER",null,"08-059","BOONE",null,"08G059","FRUITLAND",977,963,null,null,248,"27G248","GARDEN GROVE",2136880,17309,0,0,0,0,0,13500,0,258,0,8750,0]
[310,"CHICKASAW","FREDERICKSBURG",null,"19-163","CHICKASAW",null,"19G163","FT ATKINSON",349,312,null,null,188,"22G188","GARNAVILLO",23773620,192567,0,0,0,3209,0,48475,0,6419,0,20000,23350]
[311,"BREMER","FREDERIKA",null,"09-065","BREMER",null,"09G065","FT DODGE",25206,24871,null,null,383,"41G383","GARNER",131828111,1067808,0,0,0,0,0,72870,0,0,0,122085,51600]
[312,"LOUISA","FREDONIA",1,"58-557","LOUISA",null,"58G557","FT MADISON",11051,10270,null,null,35,"06G035","GARRISON",4998142,40485,0,0,0,0,0,0,0,1250,0,1800,0]
[313,"MAHASKA","FREMONT",null,"62-586","MAHASKA",null,"62G586","FT. ATKINSON",349,312,null,null,829,"86G829","GARWIN",10828557,87712,0,0,0,1462,0,23140,0,2924,0,8682,0]
[314,"MUSCATINE","FRUITLAND",null,"70-652","MUSCATINE",null,"70G652","FT. DODGE",25206,24871,null,null,332,"35G332","GENEVA",2521624,20426,0,0,0,0,0,13000,3703,0,0,0,0]
[315,"WINNESHIEK","FT ATKINSON",null,"96-921","WINNESHIEK",null,"96G921","FT. MADISON",11051,10270,null,null,570,"60G570","GEORGE",30067394,243546,0,0,0,4059,0,35000,0,0,0,20000,35000]
[316,"WEBSTER","FT DODGE",null,"94-904","WEBSTER",null,"94G904","GALT",32,26,null,null,502,"54G502","GIBSON",1927969,3869,0,0,0,0,0,0,0,0,0,0,0]
[317,"LEE","FT MADISON",null,"56-530","LEE",null,"56G530","GALVA",434,435,null,null,815,"85G815","GILBERT",55192670,445000,0,0,0,0,0,50000,0,0,0,0,39000]
[318,"WINNESHIEK","FT. ATKINSON",null,"96-921","WINNESHIEK",null,"96G921","GARBER",88,76,null,null,50,"07G050","GILBERTVILLE",23269323,188482,0,0,0,0,0,14000,3000,6283,0,28210,41735]
[319,"WEBSTER","FT. DODGE",null,"94-904","WEBSTER",null,"94G904","GARDEN GROVE",211,174,null,null,175,"21G175","GILLETT GROVE",658689,5336,0,0,0,0,0,2800,0,0,0,509,0]
[320,"LEE","FT. MADISON",null,"56-530","LEE",null,"56G530","GARNAVILLO",745,763,null,null,606,"64G606","GILMAN",11047547,89486,0,0,0,0,0,0,0,2983,0,0,0]
[321,"WRIGHT","GALT",null,"99-952","WRIGHT",null,"99G952","GARNER",3129,3065,null,null,704,"46G704","GILMORE CITY",10423437,84430,0,0,0,0,704,24200,0,2815,0,16750,28451]
[322,"IDA","GALVA",null,"47-438","IDA",null,"47G438","GARRISON",371,344,null,null,830,"86G830","GLADBROOK",24120875,195379,0,0,0,3256,1628,45000,0,6513,0,23808,19158]
[323,"CLAYTON","GARBER",null,"22-187","CLAYTON",null,"22G187","GARWIN",527,481,null,null,617,"65G617","GLENWOOD",196321914,1590208,0,0,0,0,0,200000,0,53006,0,310000,670000]
[324,"DECATUR","GARDEN GROVE",null,"27-248","DECATUR",null,"27G248","GENEVA",165,136,null,null,119,"14G119","GLIDDEN",33435411,270827,0,0,0,4514,0,17000,0,9028,0,40000,85000]
[325,"CLAYTON","GARNAVILLO",null,"22-188","CLAYTON",null,"22G188","GEORGE",1080,1077,null,null,953,"99G953","GOLDFIELD",23610182,191243,0,0,0,0,0,36713,1376,6374,0,15526,3450]
[326,"HANCOCK","GARNER",null,"41-383","HANCOCK",null,"41G383","GIBSON",61,63,null,null,384,"41G384","GOODELL",2032146,16461,0,0,0,0,0,8000,0,549,0,500,0]
[327,"BENTON","GARRISON",null,"06-035","BENTON",null,"06G035","GILBERT",1082,1211,null,null,208,"23G208","GOOSE LAKE",6677687,54089,0,0,0,0,0,12000,0,0,0,0,0]
[328,"TAMA","GARWIN",null,"86-829","TAMA",null,"86G829","GILBERTVILLE",712,794,null,null,905,"94G905","GOWRIE",29187021,236415,0,0,0,3940,0,45687,1612,7880,0,36818,25499]
[329,"FRANKLIN","GENEVA",null,"35-332","FRANKLIN",null,"35G332","GILLETT GROVE",49,30,null,null,687,"74G687","GRAETTINGER",23404113,175356,0,0,0,0,0,24800,2805,6319,0,25000,25000]
[330,"LYON","GEORGE",null,"60-570","LYON",null,"60G570","GILMAN",509,542,null,null,293,"31G293","GRAF",2468183,7410,0,0,0,0,0,0,0,0,0,0,0]
[331,"KEOKUK","GIBSON",null,"54-502","KEOKUK",null,"54G502","GILMORE CITY",504,487,null,null,942,"98G942","GRAFTON",6346804,51409,0,0,0,0,0,13000,0,0,0,0,0]
[332,"STORY","GILBERT",null,"85-815","STORY",null,"85G815","GLADBROOK",945,799,null,null,348,"37G348","GRAND JUNCTION",14293462,115777,0,0,0,1930,965,22000,0,2859,0,0,0]
[333,"BLACK HAWK","GILBERTVILLE",null,"07-050","BLACK HAWK",null,"07G050","GLENWOOD",5269,5073,null,null,209,"23G209","GRAND MOUND",21619740,175120,0,0,6927,0,0,7946,0,5838,0,15933,9066]
[334,"CLAY","GILLETT GROVE",null,"21-175","CLAY",null,"21G175","GLIDDEN",1146,1151,null,null,249,"27G249","GRAND RIVER",1898097,15375,0,0,0,0,0,0,0,0,0,0,0]
[335,"MARSHALL","GILMAN",null,"64-606","MARSHALL",null,"64G606","GOLDFIELD",635,634,null,null,558,"58G558","GRANDVIEW",11115930,90039,0,0,0,0,0,0,0,0,0,0,0]
[336,"HUMBOLDT & POCAHONTAS ","GILMORE CITY",null,"46-704","HUMBOLDT & POCAHONTAS ",null,"46G704","GOODELL",139,140,null,null,234,"25G234","GRANGER",88737979,718778,0,0,0,11980,0,80000,0,23959,0,103700,109075]
[337,"TAMA","GLADBROOK",null,"86-830","TAMA",null,"86G830","GOOSE LAKE",240,239,null,null,646,"69G646","GRANT",917747,7434,0,0,0,0,0,5000,0,235,0,4700,0]
[338,"MILLS","GLENWOOD",null,"65-617","MILLS",null,"65G617","GOWRIE",1037,952,null,null,801,"84G801","GRANVILLE",13342094,108071,0,0,0,0,0,21665,0,3603,0,9149,0]
[339,"CARROLL","GLIDDEN",null,"14-119","CARROLL",null,"14G119","GRAETTINGER",844,832,null,null,842,"87G842","GRAVITY",1211812,9816,0,1151,0,164,0,5250,0,327,0,497,0]
[340,"WRIGHT","GOLDFIELD",null,"99-953","WRIGHT",null,"99G953","GRAF",79,76,null,null,30,"05G030","GRAY",811770,6576,0,0,0,0,0,1600,0,0,0,675,0]
[341,"HANCOCK","GOODELL",null,"41-384","HANCOCK",null,"41G384","GRAFTON",252,216,null,null,261,"28G261","GREELEY",6209119,50294,0,0,0,0,0,15284,0,0,0,5000,0]
[342,"CLINTON","GOOSE LAKE",null,"23-208","CLINTON",null,"23G208","GRAND JUNCTION",824,725,null,null,99,"12G099","GREENE",35056712,283960,0,0,0,4733,0,70000,0,9466,0,34000,49850]
[343,"WEBSTER","GOWRIE",null,"94-905","WEBSTER",null,"94G905","GRAND MOUND",642,615,null,null,4,"01G004","GREENFIELD",72418267,586588,0,0,0,0,0,70000,0,19552,0,84311,106467]
[344,"PALO ALTO","GRAETTINGER",1,"74-687","PALO ALTO",null,"74G687","GRAND RIVER",236,196,null,null,176,"21G176","GREENVILLE",2766900,22400,0,0,0,0,0,0,0,0,0,0,0]
[345,"DUBUQUE","GRAF",null,"31-293","DUBUQUE",null,"31G293","GRANDVIEW",556,437,null,null,719,"77G719","GRIMES",1068314544,8324500,0,0,0,0,0,0,0,0,0,0,1065000]
[346,"WORTH","GRAFTON",null,"98-942","WORTH",null,"98G942","GRANGER",1244,1654,null,null,745,"79G745","GRINNELL",338960737,2745581,0,0,0,0,0,190248,0,91519,370525,318095,731343]
[347,"GREENE","GRAND JUNCTION",null,"37-348","GREENE",null,"37G348","GRANT",92,86,null,null,130,"15G130","GRISWOLD",27364355,221652,0,0,0,3695,0,0,0,7389,0,24484,50394]
[348,"CLINTON","GRAND MOUND",null,"23-209","CLINTON",null,"23G209","GRANVILLE",312,310,null,null,356,"38G356","GRUNDY CENTER",102213458,827929,0,0,0,13799,0,115000,0,27598,63426,77393,242157]
[349,"DECATUR","GRAND RIVER",null,"27-249","DECATUR",null,"27G249","GRAVITY",188,154,null,null,306,"32G306","GRUVER",8603884,69691,0,0,0,0,0,0,0,0,0,0,0]
[350,"LOUISA","GRANDVIEW",null,"58-558","LOUISA",null,"58G558","GRAY",63,61,null,null,746,"79G746","GUERNSEY",1874582,15185,0,0,0,0,0,2700,0,507,0,997,0]
[351,"DALLAS & POLK","GRANGER",null,"25-234","DALLAS & POLK",null,"25G234","GREELEY",256,217,null,null,365,"39G365","GUTHRIE CENTER",45877434,371607,0,0,0,0,0,46000,0,12387,0,160000,0]
[352,"MONTGOMERY","GRANT",null,"69-646","MONTGOMERY",null,"69G646","GREENE",1130,990,null,null,189,"22G189","GUTTENBERG",87598076,709544,0,0,66000,0,0,44000,0,23651,0,116000,178000]
[353,"SIOUX","GRANVILLE",null,"84-801","SIOUX",null,"84G801","GREENFIELD",1982,2062,null,null,120,"14G120","HALBUR",7089772,57428,0,0,0,0,0,3150,0,0,0,0,0]
[354,"TAYLOR","GRAVITY",null,"87-842","TAYLOR",null,"87G842","GREENVILLE",75,71,null,null,339,"36G339","HAMBURG",31903707,258420,0,0,0,0,0,55000,0,8614,0,45000,10000]
[355,"AUDUBON","GRAY",null,"05-030","AUDUBON",null,"05G030","GRIMES",11423,15392,null,null,595,"63G595","HAMILTON",2793155,22625,0,0,0,0,0,2000,0,0,0,1000,0]
[356,"DELAWARE","GREELEY",null,"28-261","DELAWARE",null,"28G261","GRINNELL",9218,9564,null,null,333,"35G333","HAMPTON",112318239,909778,0,0,0,0,0,180000,114584,0,0,189970,241780]
[357,"BUTLER","GREENE",null,"12-099","BUTLER & FLOYD",null,"12G099","GRISWOLD",1036,994,null,null,734,"78G734","HANCOCK",9617625,77903,0,0,0,0,0,19800,0,0,0,7975,0]
[358,"ADAIR","GREENFIELD",null,"01-004","ADAIR",null,"01G004","GRUNDY CENTER",2706,2796,null,null,943,"98G943","HANLONTOWN",8266669,66960,0,0,0,1116,0,27500,0,0,0,1000,0]
[359,"CLAY","GREENVILLE",null,"21-176","CLAY",null,"21G176","GRUVER",94,63,null,null,334,"35G334","HANSELL",1474712,11946,0,0,759,0,0,13000,2241,0,0,5000,0]
[360,"POLK & DALLAS","GRIMES",null,"77-719","POLK & DALLAS",null,"77G719","GUERNSEY",63,63,null,null,906,"94G906","HARCOURT",6210669,50307,0,0,500,838,0,8500,1200,0,0,10000,1500]
[361,"POWESHIEK","GRINNELL",null,"79-745","POWESHIEK",null,"79G745","GUTHRIE CENTER",1569,1593,null,null,428,"46G428","HARDY",10154964,50000,0,0,0,0,0,0,0,0,0,0,0]
[362,"CASS","GRISWOLD",null,"15-130","CASS",null,"15G130","GUTTENBERG",1919,1817,null,null,790,"83G790","HARLAN",186811697,1513175,0,0,0,0,0,128000,117797,50440,0,277000,376580]
[363,"GRUNDY","GRUNDY CENTER",null,"38-356","GRUNDY",null,"38G356","HALBUR",246,243,null,null,503,"54G503","HARPER",3459736,27123,0,0,0,0,0,0,0,0,0,0,0]
[364,"EMMET","GRUVER",null,"32-306","EMMET",null,"32G306","HAMBURG",1187,890,null,null,10,"03G010","HARPERS FERRY",40284325,326303,0,0,0,0,0,0,0,0,0,0,0]
[365,"POWESHIEK","GUERNSEY",null,"79-746","POWESHIEK",null,"79G746","HAMILTON",130,119,null,null,668,"72G668","HARRIS",5236352,42415,0,0,2000,0,0,12000,0,1414,0,3000,0]
[366,"GUTHRIE","GUTHRIE CENTER",null,"39-365","GUTHRIE",null,"39G365","HAMPTON",4461,4337,null,null,872,"91G872","HARTFORD",19856728,160840,0,0,0,0,1341,23791,0,5362,0,16537,5489]
[367,"CLAYTON","GUTTENBERG",null,"22-189","CLAYTON",null,"22G189","HANCOCK",196,200,null,null,660,"71G660","HARTLEY",27916664,226125,0,0,0,0,0,30000,0,0,0,45000,94500]
[368,"CARROLL","HALBUR",null,"14-120","CARROLL",null,"14G120","HANLONTOWN",226,206,null,null,747,"79G747","HARTWICK",2072561,16788,0,0,0,0,0,3204,0,560,0,864,0]
[369,"FREMONT","HAMBURG",null,"36-339","FREMONT",null,"36G339","HANSELL",98,82,null,null,596,"63G596","HARVEY",4374110,35431,0,0,0,0,0,0,0,1181,0,0,0]
[370,"MARION","HAMILTON",null,"63-595","MARION",null,"63G595","HARCOURT",303,264,null,null,618,"65G618","HASTINGS",3328607,25500,0,0,0,300,0,12000,0,0,0,0,0]
[371,"FRANKLIN","HAMPTON",null,"35-333","FRANKLIN",null,"35G333","HARDY",47,57,null,null,705,"76G705","HAVELOCK",5683766,46039,0,0,0,0,0,8555,0,1535,0,2500,2500]
[372,"POTTAWATTAMIE","HANCOCK",null,"78-734","POTTAWATTAMIE",null,"78G734","HARLAN",5106,4893,null,null,607,"64G607","HAVERHILL",5901976,47250,0,0,0,0,0,0,0,0,0,0,0]
[373,"WORTH","HANLONTOWN",null,"98-943","WORTH",null,"98G943","HARPER",114,118,null,null,802,"84G802","HAWARDEN",61112093,495008,0,0,0,8250,0,97000,0,16500,14075,100000,179188]
[374,"FRANKLIN","HANSELL",null,"35-334","FRANKLIN",null,"35G334","HARPERS FERRY",328,262,null,null,314,"33G314","HAWKEYE",9210528,74606,0,0,0,0,0,16250,1500,2300,0,4000,12848]
[375,"WEBSTER","HARCOURT",null,"94-906","WEBSTER",null,"94G906","HARRIS",170,151,null,null,504,"54G504","HAYESVILLE",780514,6323,0,0,0,0,0,1500,0,208,0,0,0]
[376,"HUMBOLDT","HARDY",null,"46-428","HUMBOLDT",null,"46G428","HARTFORD",771,733,null,null,75,"10G075","HAZLETON",14269757,115585,0,0,0,1927,0,14400,0,3852,0,21185,15500]
[377,"SHELBY","HARLAN",null,"83-790","SHELBY",null,"83G790","HARTLEY",1672,1605,null,null,505,"54G505","HEDRICK",13466323,109078,0,0,0,1818,0,33000,0,3636,0,22400,0]
[378,"KEOKUK","HARPER",null,"54-503","KEOKUK",null,"54G503","HARTWICK",86,92,null,null,619,"65G619","HENDERSON",3149540,25512,0,0,0,426,0,9000,0,851,0,1500,0]
[379,"ALLAMAKEE","HARPERS FERRY",null,"03-010","ALLAMAKEE",null,"03G010","HARVEY",235,236,null,null,678,"73G678","HEPBURN",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[380,"OSCEOLA","HARRIS",null,"72-668","OSCEOLA",null,"72G668","HASTINGS",152,152,null,null,545,"57G545","HIAWATHA",455651746,3690779,0,0,0,0,0,0,0,0,0,735000,0]
[381,"WARREN","HARTFORD",null,"91-872","WARREN",null,"91G872","HAVELOCK",138,130,null,null,482,"52G482","HILLS",59162826,479000,0,0,0,0,0,0,0,0,0,0,0]
[382,"O'BRIEN","HARTLEY",null,"71-660","O'BRIEN",null,"71G660","HAVERHILL",173,165,null,null,411,"44G411","HILLSBORO",4173896,33809,0,0,0,0,0,10000,0,0,0,0,0]
[383,"POWESHIEK","HARTWICK",null,"79-747","POWESHIEK",null,"79G747","HAWARDEN",2546,2700,null,null,695,"75G695","HINTON",28420907,230210,0,0,0,3837,0,78000,0,0,0,32920,40485]
[384,"MARION","HARVEY",null,"63-596","MARION",null,"63G596","HAWKEYE",449,438,null,null,357,"38G357","HOLLAND",6419823,52001,0,0,0,867,0,14700,0,0,0,2000,500]
[385,"MILLS","HASTINGS",null,"65-618","MILLS",null,"65G618","HAYESVILLE",50,41,null,null,439,"47G439","HOLSTEIN",51443118,416689,0,22000,0,0,0,30000,6800,13890,0,42000,17500]
[386,"POCAHONTAS","HAVELOCK",null,"76-705","POCAHONTAS",null,"76G705","HAZLETON",823,713,null,null,294,"31G294","HOLY CROSS",12243570,80540,0,0,0,0,0,0,0,0,0,0,0]
[387,"MARSHALL","HAVERHILL",null,"64-607","MARSHALL",null,"64G607","HEDRICK",764,728,null,null,262,"28G262","HOPKINTON",17121174,138682,0,0,0,0,0,26000,0,4623,0,23175,0]
[388,"SIOUX","HAWARDEN",null,"84-802","SIOUX",null,"84G802","HENDERSON",185,144,null,null,931,"97G931","HORNICK",6546232,53024,0,0,0,0,0,12400,0,0,0,0,0]
[389,"FAYETTE","HAWKEYE",null,"33-314","FAYETTE",null,"33G314","HEPBURN",23,26,null,null,803,"84G803","HOSPERS",30015766,243128,0,0,0,4052,0,68085,0,0,0,21441,87000]
[390,"KEOKUK","HAYESVILLE",null,"54-504","KEOKUK",null,"54G504","HIAWATHA",7024,7183,null,null,532,"56G532","HOUGHTON",9355048,67357,0,0,0,0,0,0,0,0,0,0,0]
[391,"BUCHANAN","HAZLETON",null,"10-075","BUCHANAN",null,"10G075","HILLS",703,863,null,null,392,"42G392","HUBBARD",27127412,219732,0,0,0,0,0,36735,0,7325,0,25894,16850]
[392,"KEOKUK","HEDRICK",null,"54-505","KEOKUK",null,"54G505","HILLSBORO",180,163,null,null,51,"07G051","HUDSON",103068360,834854,0,0,0,0,0,0,0,27828,0,75000,100000]
[393,"MILLS","HENDERSON",null,"65-619","MILLS",null,"65G619","HINTON",928,935,null,null,804,"84G804","HULL",77262756,625828,0,0,0,10431,0,80000,0,0,0,72000,65000]
[394,"PAGE","HEPBURN",null,"73-678","PAGE",null,"73G678","HOLLAND",282,269,null,null,429,"46G429","HUMBOLDT",205077251,1661126,0,13409,0,27262,0,75000,0,55371,0,225000,350000]
[395,"LINN","HIAWATHA",null,"57-545","LINN",null,"57G545","HOLSTEIN",1396,1501,null,null,893,"93G893","HUMESTON",12767051,103414,0,0,0,0,0,35000,494,0,0,15425,13500]
[396,"JOHNSON","HILLS",null,"52-482","JOHNSON",null,"52G482","HOLY CROSS",374,356,null,null,816,"85G816","HUXLEY",128074010,1037400,0,0,0,0,0,0,0,0,0,0,0]
[397,"HENRY","HILLSBORO",null,"44-411","HENRY",null,"44G411","HOPKINTON",628,622,null,null,440,"47G440","IDA GROVE",80860074,654967,0,0,0,10916,0,55433,10873,21832,0,66349,51362]
[398,"PLYMOUTH","HINTON",null,"75-695","PLYMOUTH",null,"75G695","HORNICK",225,255,null,null,340,"36G340","IMOGENE",974348,7100,0,0,0,0,0,1890,0,0,0,0,0]
[399,"GRUNDY","HOLLAND",null,"38-357","GRUNDY",null,"38G357","HOSPERS",698,718,null,null,76,"10G076","INDEPENDENCE",239755164,1942017,0,0,0,32367,0,139500,0,64734,0,421479,634379]
[400,"IDA","HOLSTEIN",null,"47-439","IDA",null,"47G439","HOUGHTON",146,141,null,null,873,"91G873","INDIANOLA",637773831,5165970,0,0,0,0,0,0,0,0,473693,724405,1380234]
[401,"DUBUQUE","HOLY CROSS",null,"31-294","DUBUQUE",null,"31G294","HUBBARD",845,860,null,null,571,"60G571","INWOOD",36102134,292428,0,0,0,0,0,0,0,0,0,12500,12500]
[402,"DELAWARE","HOPKINTON",null,"28-262","DELAWARE",null,"28G262","HUDSON",2282,2546,null,null,164,"19G164","IONIA",7033057,56968,0,0,0,0,0,6000,0,1899,0,0,0]
[403,"WOODBURY","HORNICK",null,"97-931","WOODBURY",null,"97G931","HULL",2175,2384,null,null,483,"52G483","IOWA CITY",4241061964,34352601,0,4029009,0,0,0,1231774,0,848212,3978964,3864074,6339709]
[404,"SIOUX","HOSPERS",null,"84-803","SIOUX",null,"84G803","HUMBOLDT",4690,4792,null,null,393,"42G393","IOWA FALLS",159561945,1292452,0,0,0,0,0,108779,0,43082,0,397352,255000]
[405,"LEE","HOUGHTON",null,"56-532","LEE",null,"56G532","HUMESTON",494,465,null,null,805,"84G805","IRETON",22979782,186137,0,0,0,3103,0,22000,4000,6205,0,14650,6396]
[406,"HARDIN","HUBBARD",null,"42-392","HARDIN",null,"42G392","HUXLEY",3317,4244,null,null,791,"83G791","IRWIN",7039788,57023,0,0,0,0,0,26500,0,0,0,5800,8000]
[407,"BLACK HAWK","HUDSON",null,"07-051","BLACK HAWK",null,"07G051","IDA GROVE",2142,2051,null,null,922,"96G922","JACKSON JUNCTION",4448257,18560,0,0,0,0,0,0,0,0,0,0,0]
[408,"SIOUX","HULL",null,"84-804","SIOUX",null,"84G804","IMOGENE",72,39,null,null,366,"39G366","JAMAICA",2595272,21022,0,0,0,0,0,14552,0,0,0,782,0]
[409,"HUMBOLDT","HUMBOLDT",null,"46-429","HUMBOLDT",null,"46G429","INDEPENDENCE",5966,6064,null,null,66,"09G066","JANESVILLE",44380325,359481,0,0,0,0,0,24156,0,0,0,42498,40364]
[410,"WAYNE","HUMESTON",null,"93-893","WAYNE",null,"93G893","INDIANOLA",14782,15833,null,null,349,"37G349","JEFFERSON",140765495,1140201,0,0,0,0,0,50000,0,38007,0,252218,335097]
[411,"STORY","HUXLEY",null,"85-816","STORY",null,"85G816","INWOOD",814,928,null,null,77,"10G077","JESUP",107711051,872460,0,0,0,0,0,41700,0,29082,0,91161,140613]
[412,"IDA","IDA GROVE",null,"47-440","IDA",null,"47G440","IONIA",291,226,null,null,373,"40G373","JEWELL",42633842,345334,0,0,0,0,0,22625,0,11511,0,19349,41840]
[413,"FREMONT","IMOGENE",null,"36-340","FREMONT",null,"36G340","IOWA CITY",67862,74828,null,null,720,"77G720","JOHNSTON",1562531127,11730503,0,0,0,0,0,0,0,0,0,0,1305160]
[414,"BUCHANAN","INDEPENDENCE",null,"10-076","BUCHANAN",null,"10G076","IOWA FALLS",5238,5106,null,null,944,"98G944","JOICE",10580175,85700,0,0,0,0,0,20000,0,0,0,0,0]
[415,"WARREN","INDIANOLA",null,"91-873","WARREN",null,"91G873","IRETON",609,590,null,null,104,"13G104","JOLLEY",628807,5094,0,0,0,0,0,2625,0,0,0,0,0]
[416,"LYON","INWOOD",null,"60-571","LYON",null,"60G571","IRWIN",341,319,null,null,885,"92G885","KALONA",115254400,933561,0,0,0,0,0,0,0,0,0,74339,72153]
[417,"CHICKASAW","IONIA",null,"19-164","CHICKASAW",null,"19G164","JACKSON JUNCTION",58,37,null,null,374,"40G374","KAMRAR",5303831,42962,0,0,0,0,0,20000,0,1425,0,3100,3000]
[418,"JOHNSON","IOWA CITY",null,"52-483","JOHNSON",null,"52G483","JAMAICA",224,195,null,null,385,"41G385","KANAWHA",18767454,152017,0,0,0,0,0,40000,0,5068,0,27115,48221]
[419,"HARDIN","IOWA FALLS",null,"42-393","HARDIN",null,"42G393","JANESVILLE",930,1034,null,null,756,"80G756","KELLERTON",3872673,31369,0,0,0,523,0,14846,0,0,0,8353,0]
[420,"SIOUX","IRETON",null,"84-805","SIOUX",null,"84G805","JEFFERSON",4345,4182,null,null,817,"85G817","KELLEY",12080654,97854,0,0,1575,0,0,10500,0,1000,0,0,0]
[421,"SHELBY","IRWIN",null,"83-791","SHELBY",null,"83G791","JESUP",2520,2508,null,null,464,"50G464","KELLOGG",13634681,108678,0,0,0,0,0,0,0,0,0,0,0]
[422,"WINNESHIEK","JACKSON JUNCTION",null,"96-922","WINNESHIEK",null,"96G922","JEWELL",1215,1216,null,null,945,"98G945","KENSETT",7076412,57319,0,0,4658,0,0,8009,0,1911,0,8432,0]
[423,"GUTHRIE","JAMAICA",null,"39-366","GUTHRIE",null,"39G366","JOHNSTON",17278,24064,null,null,533,"56G533","KEOKUK",329461001,2668634,0,8000,0,0,0,212750,0,88954,653266,292577,1427989]
[424,"BREMER & BLACK HAWK ","JANESVILLE",null,"09-066","BREMER & BLACK HAWK ",null,"09G066","JOICE",222,208,null,null,587,"62G587","KEOMAH VILLAGE",4173099,14790,0,0,0,0,0,0,0,0,0,0,0]
[425,"GREENE","JEFFERSON",null,"37-349","GREENE",null,"37G349","JOLLEY",41,28,null,null,858,"89G858","KEOSAUQUA",36744886,297634,0,0,0,0,0,0,0,0,0,0,0]
[426,"BUCHANAN & BLACK HAWK","JESUP",null,"10-077","BUCHANAN & BLACK HAWK",null,"10G077","KALONA",2363,2630,null,null,506,"54G506","KEOTA",27683641,224238,0,0,0,0,0,52000,0,7475,6100,36688,75909]
[427,"HAMILTON","JEWELL",null,"40-373","HAMILTON",null,"40G373","KAMRAR",199,179,null,null,507,"54G507","KESWICK",4854969,36549,0,0,0,0,0,0,0,0,0,0,0]
[428,"POLK","JOHNSTON",null,"77-720","POLK",null,"77G720","KANAWHA",652,658,null,null,36,"06G036","KEYSTONE",18601654,150674,0,0,0,0,0,0,0,0,0,0,0]
[429,"WORTH","JOICE",null,"98-944","WORTH",null,"98G944","KELLERTON",315,243,null,null,31,"05G031","KIMBALLTON",5279150,42762,0,0,0,0,0,6000,0,164,0,18000,0]
[430,"CALHOUN","JOLLEY",null,"13-104","CALHOUN",null,"13G104","KELLEY",309,304,null,null,696,"75G696","KINGSLEY",57722447,467552,0,0,0,7500,0,55000,0,0,18200,42600,42300]
[431,"WASHINGTON","KALONA",null,"92-885","WASHINGTON",null,"92G885","KELLOGG",599,606,null,null,508,"54G508","KINROSS",1123285,9099,0,0,0,0,0,0,0,0,0,0,0]
[432,"HAMILTON","KAMRAR",null,"40-374","HAMILTON",null,"40G374","KENSETT",266,257,null,null,792,"83G792","KIRKMAN",1125481,9116,0,0,0,0,0,0,0,0,0,0,0]
[433,"HANCOCK","KANAWHA",null,"41-385","HANCOCK",null,"41G385",null,null,null,null,null,867,"90G867","KIRKVILLE",2260101,18307,0,0,0,0,0,0,0,0,0,0,0]
[434,"RINGGOLD","KELLERTON",null,"80-756","RINGGOLD",null,"80G756","KEOKUK",11427,9900,null,null,222,"24G222","KIRON",4357728,35298,0,0,0,0,0,6780,0,975,0,5500,0]
[435,"STORY","KELLEY",null,"85-817","STORY",null,"85G817","KEOMAH",97,110,null,null,386,"41G386","KLEMME",11755801,95222,0,0,0,0,0,12000,0,0,0,0,0]
[436,"JASPER","KELLOGG",null,"50-464","JASPER",null,"50G464","KEOMAH VILLAGE",97,110,null,null,105,"13G105","KNIERIM",4963542,36888,0,0,0,0,0,5500,0,0,0,0,0]
[437,"WORTH","KENSETT",null,"98-945","WORTH",null,"98G945","KEOSAUQUA",1066,936,null,null,597,"63G597","KNOXVILLE",245394679,1987697,0,0,0,0,0,66935,0,0,200000,400066,598104]
[438,"UNION","KENT",null,"88-850","UNION",null,"88G850","KEOTA",1025,897,null,null,453,"49G453","LA MOTTE",9626809,77978,0,0,0,0,0,7000,1000,0,0,5161,0]
[439,"LEE","KEOKUK",null,"56-533","LEE",null,"56G533","KESWICK",295,242,null,null,52,"07G052","LA PORTE CITY",63675859,515775,0,0,0,0,0,35823,2825,0,0,95000,60000]
[440,"MAHASKA","KEOMAH",null,"62-587","MAHASKA",null,"62G587","KEYSTONE",687,599,null,null,874,"91G874","LACONA",7079076,57341,0,0,600,0,0,25980,800,0,0,9750,3500]
[441,"MAHASKA","KEOMAH VILLAGE",null,"62-587","MAHASKA",null,"62G587","KIMBALLTON",342,291,null,null,441,"48G441","LADORA",4654719,37704,0,0,0,0,0,5000,0,0,0,0,0]
[442,"VAN BUREN","KEOSAUQUA",null,"89-858","VAN BUREN",null,"89G858","KINGSLEY",1245,1396,null,null,106,"13G106","LAKE CITY",42405923,343488,0,0,0,0,0,48000,0,11450,0,70000,120000]
[443,"KEOKUK","KEOTA",null,"54-506","KEOKUK",null,"54G506","KINROSS",80,80,null,null,913,"95G913","LAKE MILLS",47954416,388431,0,0,0,6474,0,42596,0,12948,0,93000,100648]
[444,"KEOKUK","KESWICK",null,"54-507","KEOKUK",null,"54G507","KIRKMAN",76,56,null,null,273,"30G273","LAKE PARK",74960751,607182,0,0,0,0,0,0,0,0,0,61804,68059]
[445,"BENTON","KEYSTONE",null,"06-036","BENTON",null,"06G036","KIRKVILLE",214,157,null,null,763,"81G763","LAKE VIEW",98193022,635144,0,0,0,0,0,0,0,0,0,0,0]
[446,"AUDUBON","KIMBALLTON",null,"05-031","AUDUBON",null,"05G031","KIRON",273,267,null,null,85,"11G085","LAKESIDE",31059075,235635,0,0,0,0,0,0,0,0,0,0,0]
[447,"PLYMOUTH","KINGSLEY",null,"75-696","PLYMOUTH",null,"75G696","KLEMME",593,441,null,null,521,"55G521","LAKOTA",5646847,45740,0,0,0,0,0,26519,600,1525,0,8762,6655]
[448,"KEOKUK","KINROSS",null,"54-508","KEOKUK",null,"54G508","KNIERIM",70,53,null,null,465,"50G465","LAMBS GROVE",7053123,57131,0,0,0,0,0,2200,261,0,0,0,0]
[449,"SHELBY","KIRKMAN",null,"83-792","SHELBY",null,"83G792","KNOXVILLE",7731,7595,null,null,250,"27G250","LAMONI",41906993,339447,0,0,0,0,0,65600,0,0,18985,65789,110577]
[450,"WAPELLO","KIRKVILLE",null,"90-867","WAPELLO",null,"90G867","LA MOTTE",272,237,null,null,78,"10G078","LAMONT",8111383,65703,0,0,0,1095,0,22833,0,0,0,10740,9304]
[451,"CRAWFORD","KIRON",1,"24-222","CRAWFORD",null,"24G222","LA PORTE CITY",2275,2284,null,null,121,"14G121","LANESBORO",2861845,23150,0,0,0,0,0,0,0,0,0,0,0]
[452,"HANCOCK","KLEMME",null,"41-386","HANCOCK",null,"41G386","LACONA",360,345,null,null,11,"03G011","LANSING",46546882,377030,0,0,0,0,0,80133,0,12568,0,69500,97051]
[453,"CALHOUN","KNIERIM",null,"13-105","CALHOUN",null,"13G105","LADORA",287,229,null,null,572,"60G572","LARCHWOOD",35083246,247723,0,0,0,0,0,0,0,0,0,0,0]
[454,"MARION","KNOXVILLE",null,"63-597","MARION",null,"63G597","LAKE CITY",1787,1731,null,null,156,"18G156","LARRABEE",6537854,52957,0,0,0,0,0,0,0,0,0,0,0]
[455,"JACKSON","LA MOTTE",null,"49-453","JACKSON",null,"49G453","LAKE MILLS",2140,2143,null,null,335,"35G335","LATIMER",15296562,123903,0,0,0,2065,0,9000,12000,4130,0,11000,0]
[456,"BLACK HAWK","LA PORTE CITY",null,"07-052","BLACK HAWK",null,"07G052","LAKE PARK",1023,1167,null,null,608,"64G608","LAUREL",5061442,40998,0,0,0,0,0,0,0,0,0,0,0]
[457,"WARREN","LACONA",null,"91-874","WARREN",null,"91G874","LAKE VIEW",1278,1113,null,null,706,"76G706","LAURENS",36319157,294185,0,0,4903,0,0,76000,2000,9806,0,72850,130000]
[458,"IOWA","LADORA",null,"48-441","IOWA",null,"48G441","LAKECITY",1787,1731,null,null,165,"19G165","LAWLER",12311413,99723,0,0,0,1652,0,19933,0,3302,0,0,0]
[459,"CALHOUN","LAKE CITY",null,"13-106","CALHOUN",null,"13G106","LAKEMILLS",2140,2143,null,null,932,"97G932","LAWTON",40482823,296993,0,0,0,0,0,0,0,0,0,0,0]
[460,"WINNEBAGO","LAKE MILLS",null,"95-913","WINNEBAGO",null,"95G913","LAKEPARK",1023,1167,null,null,697,"75G697","LE MARS",539338356,4368641,0,0,0,0,0,155000,0,0,290412,517493,1086580]
[461,"DICKINSON","LAKE PARK",null,"30-273","DICKINSON",null,"30G273","LAKESIDE",484,700,null,null,252,"27G252","LE ROY",0,0,0,0,0,0,0,0,0,0,0,0,0]
[462,"SAC","LAKE VIEW",null,"81-763","SAC",null,"81G763","LAKEVIEW",1278,1113,null,null,777,"82G777","LECLAIRE",208498360,1688837,0,0,0,0,14074,0,0,0,0,0,0]
[463,"CALHOUN","LAKECITY",null,"13-106","CALHOUN",null,"13G106","LAKOTA",255,267,null,null,522,"55G522","LEDYARD",5107817,41374,0,0,0,0,0,4000,0,1380,0,4000,1000]
[464,"WINNEBAGO","LAKEMILLS",null,"95-913","WINNEBAGO",null,"95G913","LAMBS GROVE",225,174,null,null,609,"64G609","LEGRAND",23998600,194389,0,0,0,0,0,13800,2261,0,0,10000,0]
[465,"DICKINSON","LAKEPARK",null,"30-273","DICKINSON",null,"30G273","LAMONI",2444,1969,null,null,907,"94G907","LEHIGH",7521793,60927,0,0,0,0,0,19950,6352,2031,0,6118,7852]
[466,"BUENA VISTA","LAKESIDE",null,"11-085","BUENA VISTA",null,"11G085","LAMONT",503,429,null,null,588,"62G588","LEIGHTON",3595359,27250,0,0,0,0,0,2015,0,0,0,0,0]
[467,"SAC","LAKEVIEW",null,"81-763","SAC",null,"81G763","LAMOTTE",272,237,null,null,914,"95G914","LELAND",7469359,59513,0,0,0,0,0,0,0,0,0,0,0]
[468,"KOSSUTH","LAKOTA",null,"55-521","KOSSUTH",null,"55G521","LANESBORO",152,119,null,null,843,"87G843","LENOX",42199973,341820,0,0,0,5697,0,59654,0,11394,13217,38740,39412]
[469,"JASPER","LAMBS GROVE",null,"50-465","JASPER",null,"50G465","LANSING",1012,968,null,null,251,"27G251","LEON",33912737,274694,0,0,0,4578,0,94598,0,9156,0,64000,100000]
[470,"DECATUR","LAMONI",null,"27-250","DECATUR",null,"27G250","LAPORTE CITY",2275,2284,null,null,573,"60G573","LESTER",16384659,93070,0,0,0,0,0,0,0,0,0,0,0]
[471,"BUCHANAN","LAMONT",null,"10-078","BUCHANAN",null,"10G078","LARCHWOOD",788,926,null,null,559,"58G559","LETTS",8875059,71850,0,0,0,1135,0,0,0,0,0,0,0]
[472,"JACKSON","LAMOTTE",null,"49-453","JACKSON",null,"49G453","LARRABEE",149,123,null,null,131,"15G131","LEWIS",6985699,56585,0,0,0,944,0,10500,0,1887,0,8459,12354]
[473,"CARROLL","LANESBORO",null,"14-121","CARROLL",null,"14G121","LATIMER",535,477,null,null,477,"51G477","LIBERTYVILLE",7916188,64121,0,0,0,0,0,0,0,0,0,0,0]
[474,"ALLAMAKEE","LANSING",null,"03-011","ALLAMAKEE",null,"03G011","LAUREL",266,220,null,null,122,"14G122","LIDDERDALE",10869802,88000,0,0,0,0,0,0,0,0,0,0,0]
[475,"BLACK HAWK","LAPORTE CITY",null,"07-052","BLACK HAWK",null,"07G052","LAURENS",1476,1264,null,null,423,"45G423","LIME SPRINGS",16957410,137355,0,0,0,0,0,25000,2560,4114,0,7500,5000]
[476,"LYON","LARCHWOOD",null,"60-572","LYON",null,"60G572","LAWLER",461,406,null,null,831,"86G831","LINCOLN",7232153,55950,0,0,0,0,0,0,0,0,0,0,0]
[477,"CHEROKEE","LARRABEE",null,"18-156","CHEROKEE",null,"18G156","LAWTON",697,943,null,null,235,"25G235","LINDEN",3905826,31638,0,0,0,0,0,8949,0,0,0,7000,0]
[478,"FRANKLIN","LATIMER",null,"35-335","FRANKLIN",null,"35G335","LE CLAIRE",2847,4710,null,null,894,"93G894","LINEVILLE",5257357,42585,0,0,0,0,0,0,0,0,0,0,0]
[479,"MARSHALL","LAUREL",null,"64-608","MARSHALL",null,"64G608","LE GRAND",883,905,null,null,86,"11G086","LINN GROVE",4348064,35220,0,0,0,0,0,9543,100,1174,0,4130,0]
[480,"POCAHONTAS","LAURENS",null,"76-706","POCAHONTAS",null,"76G706","LE MARS",9237,10571,null,null,546,"57G546","LISBON",99727484,807793,0,0,0,0,0,0,0,26926,0,55264,82600]
[481,"CHICKASAW","LAWLER",null,"19-165","CHICKASAW",null,"19G165","LE ROY",13,11,null,null,610,"64G610","LISCOMB",7562560,61257,0,0,0,0,0,16000,640,2042,0,2000,0]
[482,"WOODBURY","LAWTON",null,"97-932","WOODBURY",null,"97G932","LECLAIRE",2847,4710,null,null,574,"60G574","LITTLE ROCK",11748431,95163,0,0,0,1586,0,24970,0,3173,0,14099,8860]
[483,"SCOTT","LE CLAIRE",null,"82-777","SCOTT",null,"82G777","LEDYARD",147,121,null,null,401,"43G401","LITTLE SIOUX",2242467,18164,0,0,0,302,0,10000,0,605,0,2750,3500]
[484,"MARSHALL & TAMA ","LE GRAND",null,"64-609","MARSHALL & TAMA ",null,"64G609","LEGRAND",883,905,null,null,430,"46G430","LIVERMORE",10468525,84796,0,0,0,0,0,16200,0,0,0,13400,0]
[485,"PLYMOUTH","LE MARS",null,"75-697","PLYMOUTH",null,"75G697","LEHIGH",497,395,null,null,478,"51G478","LOCKRIDGE",5646130,45733,0,0,0,0,0,0,0,0,0,0,0]
[486,"DECATUR","LE ROY",null,"27-252","DECATUR",null,"27G252","LEIGHTON",153,158,null,null,402,"43G402","LOGAN",45764697,370694,0,0,0,0,0,47000,1000,12357,0,44800,46200]
[487,"SCOTT","LECLAIRE",null,"82-777","SCOTT",null,"82G777","LELAND",258,249,null,null,107,"13G107","LOHRVILLE",9138795,74025,0,0,0,1234,0,30000,0,2468,0,11600,8200]
[488,"KOSSUTH","LEDYARD",null,"55-522","KOSSUTH",null,"55G522","LEMARS",9237,10571,null,null,523,"55G523","LONE ROCK",2964975,24017,0,0,0,0,0,5200,125,801,0,4645,0]
[489,"MARSHALL & TAMA ","LEGRAND",null,"64-609","MARSHALL & TAMA ",null,"64G609","LENOX",1401,1339,null,null,484,"52G484","LONE TREE",46973207,380482,0,0,0,6341,0,0,678,0,0,0,0]
[490,"WEBSTER","LEHIGH",null,"94-907","WEBSTER",null,"94G907","LEON",1983,1822,null,null,778,"82G778","LONG GROVE",45081431,365160,0,0,0,0,0,0,0,0,0,0,0]
[491,"MAHASKA","LEIGHTON",null,"62-588","MAHASKA",null,"62G588","LEROY",13,11,null,null,851,"88G851","LORIMOR",6021230,48772,0,0,0,813,0,21000,0,1626,0,9000,20000]
[492,"WINNEBAGO","LELAND",null,"95-914","WINNEBAGO",null,"95G914","LESTER",251,296,null,null,210,"23G210","LOST NATION",7889464,63905,0,0,0,0,0,0,0,0,0,0,0]
[493,"PLYMOUTH","LEMARS",null,"75-697","PLYMOUTH",null,"75G697","LETTS",392,363,null,null,642,"68G642","LOVILIA",10382418,84098,0,0,0,0,0,0,0,0,0,5005,0]
[494,"TAYLOR","LENOX",null,"87-843","TAYLOR",null,"87G843","LEWIS",438,357,null,null,211,"23G211","LOW MOOR",8150564,66020,0,0,0,0,0,0,0,0,0,0,0]
[495,"DECATUR","LEON",null,"27-251","DECATUR",null,"27G251","LIBERTYVILLE",325,274,null,null,138,"16G138","LOWDEN",23762826,192479,0,0,0,0,0,38000,3632,3000,0,28000,0]
[496,"DECATUR","LEROY",null,"27-252","DECATUR",null,"27G252","LIDDERDALE",186,166,null,null,191,"22G191","LUANA",9251932,74941,0,0,0,0,0,4000,0,0,0,0,0]
[497,"LYON","LESTER",null,"60-573","LYON",null,"60G573","LIME SPRINGS",496,473,null,null,565,"59G565","LUCAS",3749171,23400,0,0,0,0,0,17000,0,0,0,0,0]
[498,"LOUISA","LETTS",null,"58-559","LOUISA",null,"58G559","LINCOLN",182,121,null,null,60,"08G060","LUTHER",6575545,53262,0,0,0,888,0,3000,0,0,0,2500,0]
[499,"CASS","LEWIS",null,"15-131","CASS",null,"15G131","LINDEN",226,200,null,null,524,"55G524","LUVERNE",11850048,95986,0,0,2700,0,0,35500,0,3200,0,9900,0]
[500,"JEFFERSON","LIBERTYVILLE",null,"51-477","JEFFERSON",null,"51G477","LINEVILLE",273,195,null,null,295,"31G295","LUXEMBURG",10148027,82199,0,0,0,0,0,8000,0,2740,0,0,0]
[501,"CARROLL","LIDDERDALE",null,"14-122","CARROLL",null,"14G122","LINN GROVE",211,163,null,null,37,"06G037","LUZERNE",2561216,20746,0,0,0,0,0,0,0,0,0,0,0]
[502,"HOWARD","LIME SPRINGS",null,"45-423","HOWARD",null,"45G423","LISBON",1898,2233,null,null,466,"50G466","LYNNVILLE",13066142,105836,0,0,0,0,0,16000,570,1000,0,0,0]
[503,"TAMA","LINCOLN",null,"86-831","TAMA",null,"86G831","LISCOMB",272,291,null,null,764,"81G764","LYTTON",6027740,48825,0,0,0,0,0,7000,0,1395,0,3850,500]
[504,"DALLAS","LINDEN",null,"25-235","DALLAS",null,"25G235","LITTLE ROCK",489,439,null,null,735,"78G735","MACEDONIA",7057068,57163,0,0,0,0,0,13000,0,0,0,13000,2000]
[505,"WAYNE","LINEVILLE",null,"93-894","WAYNE",null,"93G894","LITTLE SIOUX",217,166,null,null,579,"61G579","MACKSBURG",3374169,27331,0,0,0,0,0,595,615,0,0,0,0]
[506,"BUENA VISTA","LINN GROVE",null,"11-086","BUENA VISTA",null,"11G086",null,null,null,null,null,61,"08G061","MADRID",87921958,712168,0,0,0,0,0,51194,0,23739,0,113580,147197]
[507,"LINN","LISBON",null,"57-546","LINN",null,"57G546","LIVERMORE",431,381,null,null,403,"43G403","MAGNOLIA",3915023,31712,0,0,0,0,0,13000,0,1058,0,3200,0]
[508,"MARSHALL","LISCOMB",null,"64-610","MARSHALL",null,"64G610","LOCKRIDGE",275,244,null,null,957,"51G957","MAHARISHI VEDIC CITY",13129485,50000,0,0,0,0,0,0,0,0,0,0,0]
[509,"LYON","LITTLE ROCK",null,"60-574","LYON",null,"60G574","LOGAN",1545,1397,null,null,748,"79G748","MALCOM",9810077,79462,0,0,0,0,0,25296,0,0,0,9772,0]
[510,"HARRISON","LITTLE SIOUX",null,"43-401","HARRISON",null,"43G401","LOHRVILLE",431,381,null,null,688,"74G688","MALLARD",10626954,86079,0,0,0,0,0,32155,911,2870,0,17427,11326]
[511,"CLAYTON","LITTLEPORT",null,"22-190","CLAYTON",null,"22G190","LONE ROCK",157,146,null,null,757,"80G757","MALOY",340414,2560,0,0,0,0,0,0,0,0,0,0,0]
[512,"HUMBOLDT","LIVERMORE",null,"46-430","HUMBOLDT",null,"46G430","LONE TREE",1151,1357,null,null,620,"65G620","MALVERN",35998524,291588,0,0,0,4327,0,58583,0,0,0,12350,28587]
[513,"JEFFERSON","LOCKRIDGE",null,"51-478","JEFFERSON",null,"51G478","LONG GROVE",597,838,null,null,263,"28G263","MANCHESTER",210511047,1705140,0,0,0,0,0,128630,0,56837,0,377138,424540]
[514,"HARRISON","LOGAN",null,"43-402","HARRISON",null,"43G402","LORIMOR",427,386,null,null,223,"24G223","MANILLA",17795036,144140,0,0,0,0,0,15644,0,0,0,5319,22946]
[515,"CALHOUN","LOHRVILLE",null,"13-107","CALHOUN",null,"13G107","LOST NATION",497,434,null,null,946,"98G946","MANLY",25391929,205675,0,0,0,0,0,35000,0,6856,0,28000,30250]
[516,"KOSSUTH","LONE ROCK",null,"55-523","KOSSUTH",null,"55G523","LOVILIA",583,472,null,null,123,"14G123","MANNING",52313659,423741,0,0,0,7063,0,67000,0,14125,0,86000,100700]
[517,"JOHNSON","LONE TREE",null,"52-484","JOHNSON",null,"52G484","LOW MOOR",240,250,null,null,108,"13G108","MANSON",57399475,464936,0,0,0,0,0,72500,0,15498,0,77500,134750]
[518,"SCOTT","LONG GROVE",null,"82-778","SCOTT",null,"82G778","LOWDEN",794,807,null,null,633,"67G633","MAPLETON",34381476,278490,0,0,0,0,0,50000,0,9283,0,60000,5000]
[519,"UNION","LORIMOR",null,"88-851","UNION",null,"88G851","LU VERNE",299,258,null,null,454,"49G454","MAQUOKETA",200064457,1620523,0,0,0,27009,0,110157,0,0,178417,120000,590189]
[520,"CLINTON","LOST NATION",null,"23-210","CLINTON",null,"23G210","LUANA",249,301,null,null,87,"11G087","MARATHON",8640208,69986,0,0,0,1166,0,18587,100,2333,0,6025,8158]
[521,"MONROE","LOVILIA",null,"68-642","MONROE",null,"68G642","LUCAS",243,172,null,null,326,"34G326","MARBLE ROCK",4590584,37184,0,0,0,0,0,3000,0,0,0,1000,26400]
[522,"CLINTON","LOW MOOR",null,"23-211","CLINTON",null,"23G211","LUTHER",158,152,null,null,157,"18G157","MARCUS",41757560,338237,0,0,0,5638,0,30000,0,11275,0,15000,44000]
[523,"CEDAR","LOWDEN",null,"16-138","CEDAR",null,"16G138","LUVERNE",299,258,null,null,442,"48G442","MARENGO",75215929,609249,0,0,0,0,0,60000,0,0,0,69696,95740]
[524,"KOSSUTH & HUMBOLDT","LU VERNE",null,"55-524","KOSSUTH & HUMBOLDT",null,"55G524","LUXEMBURG",246,245,null,null,547,"57G547","MARION",1876093949,15196361,0,531952,0,253273,0,263173,0,0,1791926,1207258,3502162]
[525,"CLAYTON","LUANA",null,"22-191","CLAYTON",null,"22G191","LUZERNE",105,112,null,null,132,"15G132","MARNE",2853377,23113,0,0,0,0,0,12300,0,771,0,100,0]
[526,"LUCAS","LUCAS",null,"59-565","LUCAS",null,"59G565","LYNNVILLE",366,380,null,null,193,"22G193","MARQUETTE",13873352,95247,0,0,0,0,0,0,0,0,0,0,0]
[527,"BOONE","LUTHER",null,"08-060","BOONE",null,"08G060","LYTTON",305,282,null,null,611,"64G611","MARSHALLTOWN",925979613,7500435,0,250000,100000,0,0,293960,33970,250014,1201618,779026,2153466]
[528,"KOSSUTH & HUMBOLDT","LUVERNE",null,"55-524","KOSSUTH & HUMBOLDT",null,"55G524","MACEDONIA",325,267,null,null,494,"53G494","MARTELLE",8952207,72513,0,0,0,0,0,0,0,0,0,3000,0]
[529,"DUBUQUE","LUXEMBURG",null,"31-295","DUBUQUE",null,"31G295","MACKSBURG",142,97,null,null,875,"91G875","MARTENSDALE",12988884,105210,0,0,0,0,0,42000,0,0,0,0,0]
[530,"BENTON","LUZERNE",null,"06-037","BENTON",null,"06G037","MADRID",2264,2802,null,null,509,"54G509","MARTINSBURG",1491514,12082,0,0,0,0,0,0,0,403,0,0,0]
[531,"JASPER","LYNNVILLE",null,"50-466","JASPER",null,"50G466","MAGNOLIA",200,190,null,null,598,"63G598","MARYSVILLE",749938,6075,0,0,0,0,0,750,0,200,0,370,0]
[532,"SAC & CALHOUN ","LYTTON",null,"81-764","SAC & CALHOUN ",null,"81G764","MAHARISHI VEDIC CITY",150,277,null,null,145,"17G145","MASON CITY",1252464277,10144961,0,0,0,0,0,306553,0,338166,1136825,593117,1671476]
[533,"POTTAWATTAMIE","MACEDONIA",null,"78-735","POTTAWATTAMIE",null,"78G735","MALCOM",352,270,null,null,264,"28G264","MASONVILLE",3809589,30858,0,0,0,0,0,8780,0,0,0,3500,0]
[534,"MADISON","MACKSBURG",null,"61-579","MADISON",null,"61G579","MALLARD",298,257,null,null,133,"15G133","MASSENA",8513047,68956,0,0,0,0,0,28000,0,2299,0,17000,26000]
[535,"BOONE","MADRID",null,"08-061","BOONE",null,"08G061","MALOY",28,22,null,null,806,"84G806","MATLOCK",2126350,17224,0,0,0,0,0,6279,0,0,0,594,0]
[536,"HARRISON","MAGNOLIA",null,"43-403","HARRISON",null,"43G403","MALVERN",1256,1046,null,null,807,"84G807","MAURICE",10218586,82771,0,0,0,1250,0,7650,0,0,0,11714,0]
[537,"JEFFERSON","MAHARISHI VEDIC CITY",null,"51-957","JEFFERSON",null,"51G957","MANCHESTER",5257,5065,null,null,818,"85G818","MAXWELL",30461004,246734,0,0,0,0,0,25450,0,8224,0,16340,0]
[538,"POWESHIEK","MALCOM",null,"79-748","POWESHIEK",null,"79G748","MANILLA",839,775,null,null,315,"33G315","MAYNARD",13277002,107544,0,0,0,0,0,37313,1699,3585,0,13262,33559]
[539,"PALO ALTO","MALLARD",null,"74-688","PALO ALTO",null,"74G688","MANLY",1342,1256,null,null,779,"82G779","MAYSVILLE",5882798,35297,0,0,0,0,0,0,0,0,0,0,0]
[540,"RINGGOLD","MALOY",null,"80-757","RINGGOLD",null,"80G757","MANNING",1490,1455,null,null,819,"85G819","MCCALLSBURG",9442556,76485,0,0,0,0,0,26500,0,2550,0,3269,2490]
[541,"MILLS","MALVERN",null,"65-620","MILLS",null,"65G620","MANSON",1893,1709,null,null,780,"82G780","MCCAUSLAND",11926545,96605,0,0,5000,0,0,8191,0,0,0,8000,2400]
[542,"DELAWARE","MANCHESTER",null,"28-263","DELAWARE",null,"28G263","MAPLETON",1322,1165,null,null,736,"78G736","MCCLELLAND",7228147,58093,0,0,0,0,0,0,0,0,0,0,0]
[543,"CRAWFORD","MANILLA",1,"24-223","CRAWFORD",null,"24G223","MAQUOKETA",6112,6128,null,null,192,"22G192","MCGREGOR",28053276,227232,0,0,0,0,0,42000,0,0,0,47700,42945]
[544,"WORTH","MANLY",null,"98-946","WORTH",null,"98G946","MARATHON",302,230,null,null,624,"66G624","MCINTIRE",98399,798,0,0,0,0,0,0,0,0,0,0,0]
[545,"CARROLL","MANNING",null,"14-123","CARROLL",null,"14G123","MARBLE ROCK",326,271,null,null,139,"16G139","MECHANICSVILLE",32597510,264040,0,0,0,0,0,48350,4590,0,0,43572,61073]
[546,"CALHOUN","MANSON",null,"13-108","CALHOUN",null,"13G108","MARCUS",1139,1079,null,null,269,"29G269","MEDIAPOLIS",53076113,429917,0,0,0,0,0,32415,0,14331,0,32531,75404]
[547,"MONONA","MAPLETON",null,"67-633","MONONA",null,"67G633","MARENGO",2535,2435,null,null,612,"64G612","MELBOURNE",21351657,172949,0,0,0,0,1334,27300,1750,5338,0,22426,7325]
[548,"JACKSON","MAQUOKETA",null,"49-454","JACKSON & CLINTON",null,"49G454","MARION",26294,41535,null,null,599,"63G599","MELCHER-DALLAS",29581402,239610,0,0,0,0,0,23240,0,7000,0,10000,15000]
[549,"BUENA VISTA","MARATHON",null,"11-087","BUENA VISTA",null,"11G087","MARNE",149,110,null,null,643,"68G643","MELROSE",2812324,22780,0,0,0,0,0,12500,0,759,0,0,0]
[550,"FLOYD","MARBLE ROCK",null,"34-326","FLOYD",null,"34G326","MARQUETTE",421,429,null,null,669,"72G669","MELVIN",6963549,42000,0,0,0,0,0,4000,0,0,0,0,0]
[551,"CHEROKEE","MARCUS",null,"18-157","CHEROKEE",null,"18G157","MARSHALLTOWN",26009,27591,null,null,367,"39G367","MENLO",8434616,68321,0,0,0,1138,0,14400,0,2278,0,15000,14000]
[552,"IOWA","MARENGO",null,"48-442","IOWA",null,"48G442","MARTELLE",280,249,null,null,158,"18G158","MERIDEN",3264280,26441,0,0,0,0,0,11821,0,0,0,2759,0]
[553,"LINN","MARION",null,"57-547","LINN",null,"57G547","MARTENSDALE",467,421,null,null,698,"75G698","MERRILL",27346116,221504,0,0,0,3692,0,12000,0,0,0,10000,0]
[554,"CASS","MARNE",null,"15-132","CASS",null,"15G132","MARTINSBURG",126,110,null,null,146,"17G146","MESERVEY",3177664,25740,0,0,0,0,0,15000,650,858,0,2200,0]
[555,"CLAYTON","MARQUETTE",null,"22-193","CLAYTON",null,"22G193","MARYSVILLE",54,44,null,null,270,"29G270","MIDDLETOWN",12433393,100711,0,0,1000,0,0,0,0,0,0,5761,31672]
[556,"MARSHALL","MARSHALLTOWN",null,"64-611","MARSHALL",null,"64G611","MASON CITY",29172,27338,null,null,455,"49G455","MILES",9380670,70285,0,0,0,0,0,10000,1500,0,0,0,0]
[557,"JONES","MARTELLE",null,"53-494","JONES",null,"53G494","MASONVILLE",104,99,null,null,274,"30G274","MILFORD",154672735,1252849,0,0,0,0,0,67000,14646,0,0,146000,262500]
[558,"WARREN","MARTENSDALE",null,"91-875","WARREN",null,"91G875","MASSENA",414,359,null,null,443,"48G443","MILLERSBURG",2408151,19506,0,0,0,0,0,0,0,0,0,0,0]
[559,"KEOKUK","MARTINSBURG",null,"54-509","KEOKUK",null,"54G509","MATLOCK",83,74,null,null,895,"93G895","MILLERTON",1246404,10096,0,0,0,0,0,0,0,0,0,0,0]
[560,"MARION","MARYSVILLE",null,"63-598","MARION",null,"63G598","MAURICE",254,265,null,null,876,"91G876","MILO",21385204,173221,0,0,0,0,0,23000,0,5774,0,19000,16500]
[561,"CERRO GORDO","MASON CITY",null,"17-145","CERRO GORDO",null,"17G145","MAXWELL",807,859,null,null,859,"89G859","MILTON",7962887,64500,0,0,0,0,0,19900,800,2150,0,3000,0]
[562,"DELAWARE","MASONVILLE",null,"28-264","DELAWARE",null,"28G264","MAYNARD",500,476,null,null,236,"25G236","MINBURN",11156809,90371,0,0,0,0,0,30000,0,3012,0,34535,0]
[563,"CASS","MASSENA",null,"15-133","CASS",null,"15G133","MAYSVILLE",163,156,null,null,737,"78G737","MINDEN",13105694,106157,0,0,0,0,0,0,0,3539,0,15500,16353]
[564,"SIOUX","MATLOCK",null,"84-806","SIOUX",null,"84G806","MCCALLSBURG",318,353,null,null,467,"50G467","MINGO",8749250,70869,0,0,0,0,0,20000,453,2362,0,13000,3500]
[565,"SIOUX","MAURICE",null,"84-807","SIOUX",null,"84G807","MCCAUSLAND",299,313,null,null,404,"43G404","MISSOURI VALLEY",93385480,756422,0,0,0,0,0,83269,2000,25214,76242,87331,378221]
[566,"STORY","MAXWELL",null,"85-818","STORY",null,"85G818","MCCLELLAND",129,146,null,null,625,"66G625","MITCHELL",4772291,38656,0,0,0,0,0,0,248,0,0,0,0]
[567,"FAYETTE","MAYNARD",null,"33-315","FAYETTE",null,"33G315","MCGREGOR",871,742,null,null,721,"77G721","MITCHELLVILLE",63524904,514552,0,0,0,0,0,18000,4125,0,12000,40000,40000]
[568,"SCOTT","MAYSVILLE",null,"82-779","SCOTT",null,"82G779","MCINTIRE",173,113,null,null,405,"43G405","MODALE",7282327,58987,0,0,0,0,0,15500,0,1967,0,16500,0]
[569,"STORY","MCCALLSBURG",null,"85-819","STORY",null,"85G819","MECHANICSVILLE",1173,1020,null,null,406,"43G406","MONDAMIN",12598357,102047,0,0,0,1701,0,37300,0,3402,0,12000,7100]
[570,"SCOTT","MCCAUSLAND",null,"82-780","SCOTT",null,"82G780","MEDIAPOLIS",1644,1688,null,null,456,"49G456","MONMOUTH",1888232,15295,0,0,0,0,0,5200,1710,0,0,2350,0]
[571,"POTTAWATTAMIE","MCCLELLAND",null,"78-736","POTTAWATTAMIE",null,"78G736","MELBOURNE",794,786,null,null,195,"22G195","MONONA",47301541,383143,0,0,0,6386,0,66700,0,12772,0,42863,90429]
[572,"CLAYTON","MCGREGOR",null,"22-192","CLAYTON",null,"22G192","MELCHER-DALLAS",1298,1195,null,null,468,"50G468","MONROE",64189783,519937,0,0,0,0,0,30000,2951,17331,0,70225,81250]
[573,"MITCHELL","MCINTIRE",null,"66-624","MITCHELL",null,"66G624","MELROSE",130,110,null,null,749,"79G749","MONTEZUMA",58293835,472180,0,0,0,0,0,30000,0,0,0,47000,105000]
[574,"CEDAR","MECHANICSVILLE",null,"16-139","CEDAR",null,"16G139","MELVIN",243,199,null,null,495,"53G495","MONTICELLO",145194423,1176075,0,0,0,0,0,0,0,0,0,284941,219350]
[575,"DES MOINES","MEDIAPOLIS",null,"29-269","DES MOINES",null,"29G269","MENLO",365,345,null,null,832,"86G832","MONTOUR",5730921,46421,0,0,0,774,0,26891,0,1547,0,6026,5453]
[576,"MARSHALL","MELBOURNE",null,"64-612","MARSHALL",null,"64G612","MERIDEN",184,161,null,null,534,"56G534","MONTROSE",20337749,164736,0,0,0,2746,0,12894,0,0,0,24231,59837]
[577,"MARION","MELCHER-DALLAS",null,"63-599","MARION",null,"63G599","MERRILL",754,717,null,null,634,"67G634","MOORHEAD",3652452,29585,0,0,0,0,0,17938,0,0,0,7100,0]
[578,"MONROE","MELROSE",null,"68-643","MONROE",null,"68G643","MESERVEY",252,222,null,null,908,"94G908","MOORLAND",6867583,55628,0,0,0,0,0,2597,429,1855,0,2280,0]
[579,"OSCEOLA","MELVIN",null,"72-669","OSCEOLA",null,"72G669","MIDDLETOWN",535,363,null,null,19,"04G019","MORAVIA",14959056,121169,0,0,0,2020,0,20000,648,4039,0,13500,10000]
[580,"GUTHRIE","MENLO",null,"39-367","GUTHRIE",null,"39G367","MILES",462,408,null,null,496,"53G496","MORLEY",1162938,9420,0,0,0,0,0,0,0,0,0,0,0]
[581,"CHEROKEE","MERIDEN",null,"18-158","CHEROKEE",null,"18G158","MILFORD",2474,3321,null,null,560,"58G560","MORNING SUN",16900599,136895,0,0,0,0,0,20000,0,0,0,12728,23272]
[582,"PLYMOUTH","MERRILL",null,"75-698","PLYMOUTH",null,"75G698","MILLERSBURG",184,135,null,null,358,"38G358","MORRISON",3399893,22765,0,0,0,0,0,0,0,0,0,0,0]
[583,"CERRO GORDO","MESERVEY",null,"17-146","CERRO GORDO",null,"17G146","MILLERTON",48,36,null,null,20,"04G020","MOULTON",6976178,56508,0,0,0,0,0,7500,800,1884,0,8400,20500]
[584,"DES MOINES","MIDDLETOWN",null,"29-270","DES MOINES",null,"29G270",null,null,null,null,null,38,"06G038","MOUNT AUBURN",2958309,23963,0,0,0,0,0,0,0,0,0,0,0]
[585,"JACKSON","MILES",1,"49-455","JACKSON",null,"49G455","MILO",839,778,null,null,758,"80G758","MOUNT AYR",53369537,432293,0,0,0,0,0,100000,0,14410,11000,41000,40500]
[586,"DICKINSON","MILFORD",null,"30-274","DICKINSON",null,"30G274","MILTON",550,380,null,null,412,"44G412","MOUNT PLEASANT",338792792,2744222,0,0,0,0,0,0,0,0,0,0,264247]
[587,"IOWA","MILLERSBURG",null,"48-443","IOWA",null,"48G443","MINBURN",391,325,null,null,548,"57G548","MOUNT VERNON",154219930,1249181,0,0,0,0,0,105000,0,41639,0,156000,252000]
[588,"WAYNE","MILLERTON",null,"93-895","WAYNE",null,"93G895","MINDEN",564,600,null,null,933,"97G933","MOVILLE",59158044,479180,0,0,0,0,0,44291,0,15362,0,45000,65118]
[589,"CLAYTON","MILLVILLE",null,"22-194","CLAYTON",null,"22G194","MINGO",269,302,null,null,169,"20G169","MURRAY",14289852,115748,0,0,0,1929,0,25000,0,3858,0,14500,28000]
[590,"WARREN","MILO",null,"91-876","WARREN",null,"91G876","MISSOURI VALLEY",2992,2678,null,null,653,"70G653","MUSCATINE",943579044,7642990,0,0,0,0,0,328300,0,254766,1538003,843436,2385281]
[591,"VAN BUREN","MILTON",null,"89-859","VAN BUREN",null,"89G859","MITCHELL",155,124,null,null,21,"04G021","MYSTIC",5342394,43274,0,0,0,0,0,15500,340,1285,0,15000,8500]
[592,"DALLAS","MINBURN",null,"25-236","DALLAS",null,"25G236","MITCHELLVILLE",1715,2485,null,null,166,"19G166","NASHUA",49830356,403626,0,0,0,6500,0,62000,0,13454,0,55200,104000]
[593,"POTTAWATTAMIE","MINDEN",null,"78-737","POTTAWATTAMIE",null,"78G737","MODALE",303,273,null,null,765,"81G765","NEMAHA",4687266,37967,0,0,0,0,0,4300,66,1266,0,714,2330]
[594,"JASPER","MINGO",null,"50-467","JASPER",null,"50G467","MONDAMIN",423,339,null,null,738,"78G738","NEOLA",14295828,115797,0,0,0,0,0,0,0,3860,0,22243,0]
[595,"HARRISON","MISSOURI VALLEY",null,"43-404","HARRISON",null,"43G404","MONMOUTH",180,129,null,null,820,"85G820","NEVADA",282797594,2290661,0,0,0,37834,0,145518,0,75667,0,336728,216750]
[596,"MITCHELL","MITCHELL",null,"66-625","MITCHELL",null,"66G625","MONONA",1550,1471,null,null,12,"03G012","NEW ALBIN",13821307,111953,0,0,0,0,0,19093,0,3732,0,19610,61994]
[597,"POLK & JASPER ","MITCHELLVILLE",null,"77-721","POLK & JASPER ",null,"77G721","MONROE",1808,1967,null,null,167,"19G167","NEW HAMPTON",154272021,1249604,0,0,0,20826,0,297000,0,0,0,175000,0]
[598,"HARRISON","MODALE",null,"43-405","HARRISON",null,"43G405","MONTEZUMA",1440,1442,null,null,100,"12G100","NEW HARTFORD",13041678,105638,0,0,0,0,0,15382,0,3521,0,13508,17314]
[599,"HARRISON","MONDAMIN",null,"43-406","HARRISON",null,"43G406","MONTICELLO",3607,4040,null,null,781,"82G781","NEW LIBERTY",4893732,12462,0,0,0,0,0,0,0,0,0,0,0]
[600,"JACKSON","MONMOUTH",null,"49-456","JACKSON",null,"49G456","MONTOUR",285,203,null,null,414,"44G414","NEW LONDON",50268814,407178,0,0,0,0,0,26064,0,0,0,177666,0]
[601,"CLAYTON","MONONA",null,"22-195","CLAYTON",null,"22G195","MONTROSE",957,738,null,null,844,"87G844","NEW MARKET",7599237,61554,0,0,0,1026,0,18308,0,0,0,12000,7200]
[602,"JASPER","MONROE",null,"50-468","JASPER",null,"50G468","MOORHEAD",232,199,null,null,394,"42G394","NEW PROVIDENCE",3559166,28830,0,0,0,0,0,9300,0,0,0,1300,0]
[603,"POWESHIEK","MONTEZUMA",null,"79-749","POWESHIEK",null,"79G749","MOORLAND",197,168,null,null,589,"62G589","NEW SHARON",34504666,279488,0,0,0,0,0,65000,53000,0,0,42000,25684]
[604,"JONES","MONTICELLO",null,"53-495","JONES",null,"53G495","MORAVIA",713,637,null,null,296,"31G296","NEW VIENNA",18164601,147134,0,0,0,0,0,15000,0,4904,0,7500,0]
[605,"TAMA","MONTOUR",null,"86-832","TAMA",null,"86G832","MORLEY",88,96,null,null,877,"91G877","NEW VIRGINIA",14404759,92085,0,0,0,0,0,0,0,0,0,0,0]
[606,"LEE","MONTROSE",null,"56-534","LEE",null,"56G534","MORNING SUN",872,752,null,null,88,"11G088","NEWELL",28530775,231100,0,0,0,0,0,41000,0,0,0,44097,50469]
[607,"MONONA","MOORHEAD",null,"67-634","MONONA",null,"67G634","MORRISON",97,98,null,null,39,"06G039","NEWHALL",33156797,248210,0,0,4357,0,0,31713,0,0,0,0,7283]
[608,"WEBSTER","MOORLAND",null,"94-908","WEBSTER",null,"94G908","MOULTON",658,607,null,null,469,"50G469","NEWTON",491160425,3978400,0,0,0,0,0,230000,22400,0,922360,541363,1463538]
[609,"APPANOOSE","MORAVIA",null,"04-019","APPANOOSE & MONROE",null,"04G019","MOUNT AUBURN",160,162,null,null,654,"70G654","NICHOLS",8714662,70588,0,0,0,0,0,0,0,0,0,0,0]
[610,"JONES","MORLEY",null,"53-496","JONES",null,"53G496","MOUNT AYR",1822,1623,null,null,8,"02G008","NODAWAY",2066782,16741,0,0,0,0,0,5780,0,0,0,0,0]
[611,"LOUISA","MORNING SUN",null,"58-560","LOUISA",null,"58G560","MOUNT PLEASANT",8751,9274,null,null,327,"34G327","NORA SPRINGS",34634142,280537,0,0,0,0,0,59289,358,9351,0,62508,68334]
[612,"GRUNDY","MORRISON",null,"38-358","GRUNDY",null,"38G358","MOUNT STERLING",40,0,null,null,196,"22G196","NORTH BUENA VISTA",6486525,12700,0,0,0,0,0,0,0,0,0,0,0]
[613,"APPANOOSE","MOULTON",null,"04-020","APPANOOSE",null,"04G020","MOUNT UNION",132,0,null,null,444,"48G444","NORTH ENGLISH",27453668,205696,0,0,0,0,0,0,0,0,0,0,0]
[614,"BENTON","MOUNT AUBURN",null,"06-038","BENTON",null,"06G038","MOUNT VERNON",3390,4527,null,null,485,"52G485","NORTH LIBERTY",1051996465,8521171,0,0,0,0,0,0,0,0,0,1241828,864665]
[615,"RINGGOLD","MOUNT AYR",null,"80-758","RINGGOLD",null,"80G758","MOVILLE",1583,1687,null,null,168,"19G168","NORTH WASHINGTON",2400677,19445,0,0,0,0,0,0,0,0,0,0,0]
[616,"HENRY","MOUNT PLEASANT",null,"44-412","HENRY",null,"44G412","MURRAY",766,684,null,null,679,"73G679","NORTHBORO",695207,5632,0,0,0,0,0,2376,0,0,0,0,0]
[617,"VAN BUREN","MOUNT STERLING",null,"89-860","VAN BUREN",null,"89G860","MUSCATINE",22697,23797,null,null,947,"98G947","NORTHWOOD",62780179,508520,0,0,0,0,0,52000,0,0,0,128463,0]
[618,"HENRY","MOUNT UNION",null,"44-413","HENRY",null,"44G413","MYSTIC",588,322,null,null,878,"91G878","NORWALK",526577352,4265274,0,0,0,0,0,182000,0,0,0,779900,1025000]
[619,"LINN","MOUNT VERNON",null,"57-548","LINN",null,"57G548","NASHUA",1618,1551,null,null,40,"06G040","NORWAY",19685711,159455,0,0,0,0,0,25015,0,5316,0,21511,28020]
[620,"WOODBURY","MOVILLE",null,"97-933","WOODBURY",null,"97G933","NEMAHA",102,66,null,null,22,"04G022","NUMA",1092487,8850,0,0,0,148,0,3350,0,295,0,350,0]
[621,"CLARKE","MURRAY",null,"20-169","CLARKE",null,"20G169","NEOLA",845,918,null,null,739,"78G739","OAKLAND",56322563,456213,0,0,0,0,0,0,0,15207,0,0,0]
[622,"MUSCATINE","MUSCATINE",null,"70-653","MUSCATINE",null,"70G653","NEVADA",6658,6925,null,null,470,"50G470","OAKLAND ACRES",8833642,50500,0,0,0,0,0,0,0,0,0,0,0]
[623,"APPANOOSE","MYSTIC",null,"04-021","APPANOOSE",null,"04G021","NEW ALBIN",527,432,null,null,561,"58G561","OAKVILLE",7049869,57104,0,0,0,952,0,5000,0,0,0,2500,0]
[624,"CHICKASAW & FLOYD","NASHUA",null,"19-166","CHICKASAW & FLOYD",null,"19G166","NEW HAMPTON",3692,3494,null,null,670,"72G670","OCHEYEDAN",16096295,130380,0,0,0,2120,0,28297,0,4241,0,18539,0]
[625,"SAC","NEMAHA",null,"81-765","SAC",null,"81G765","NEW HARTFORD",659,570,null,null,766,"81G766","ODEBOLT",27321478,221304,0,0,0,0,0,25510,0,0,0,10000,20485]
[626,"POTTAWATTAMIE","NEOLA",null,"78-738","POTTAWATTAMIE",null,"78G738","NEW LIBERTY",121,138,null,null,316,"33G316","OELWEIN",154746651,1253448,0,0,0,0,0,156000,21883,41782,200000,213000,493500]
[627,"STORY","NEVADA",null,"85-820","STORY",null,"85G820","NEW LONDON",1937,1910,null,null,62,"08G062","OGDEN",67609927,547641,0,0,0,0,0,97351,0,0,0,82890,121662]
[628,"ALLAMAKEE","NEW ALBIN",null,"03-012","ALLAMAKEE",null,"03G012","NEW MARKET",456,385,null,null,275,"30G275","OKOBOJI",428068066,1582390,0,0,0,0,0,0,0,0,0,0,0]
[629,"CHICKASAW","NEW HAMPTON",null,"19-167","CHICKASAW",null,"19G167","NEW PROVIDENCE",227,236,null,null,415,"44G415","OLDS",6103043,49435,0,0,0,0,0,0,0,0,0,0,0]
[630,"BUTLER","NEW HARTFORD",null,"12-100","BUTLER",null,"12G100","NEW SHARON",1301,1262,null,null,497,"53G497","OLIN",13017637,105443,0,0,0,0,0,12000,0,3500,0,22000,0]
[631,"SCOTT","NEW LIBERTY",null,"82-781","SCOTT",null,"82G781","NEW VIENNA",400,382,null,null,510,"54G510","OLLIE",3054804,24744,0,0,0,0,0,0,0,0,0,0,0]
[632,"HENRY","NEW LONDON",null,"44-414","HENRY",null,"44G414","NEW VIRGINIA",469,498,null,null,635,"67G635","ONAWA",86183035,698083,0,0,0,11635,0,84630,0,23269,0,62898,39400]
[633,"TAYLOR","NEW MARKET",null,"87-844","TAYLOR",null,"87G844","NEWELL",887,906,null,null,498,"53G498","ONSLOW",4071814,31824,0,0,0,0,0,6380,0,0,0,0,0]
[634,"HARDIN","NEW PROVIDENCE",null,"42-394","HARDIN",null,"42G394","NEWHALL",886,876,null,null,808,"84G808","ORANGE CITY",236675659,1917073,0,0,0,31951,0,80475,0,0,0,97000,0]
[635,"MAHASKA","NEW SHARON",null,"62-589","MAHASKA",null,"62G589","NEWTON",15579,15760,null,null,626,"66G626","ORCHARD",1264081,10240,0,0,0,0,0,0,0,0,0,0,0]
[636,"DUBUQUE","NEW VIENNA",null,"31-296","DUBUQUE",null,"31G296","NICHOLS",374,340,null,null,5,"01G005","ORIENT",7812076,63278,0,0,0,0,0,30000,0,0,0,2500,13000]
[637,"WARREN","NEW VIRGINIA",null,"91-877","WARREN",null,"91G877","NODAWAY",132,74,null,null,276,"30G276","ORLEANS",141676689,291474,0,0,0,0,0,0,0,0,0,0,0]
[638,"BUENA VISTA","NEWELL",null,"11-088","BUENA VISTA",null,"11G088","NORA SPRINGS",1532,1369,null,null,627,"66G627","OSAGE",106866392,865618,0,0,0,0,0,128756,7254,28854,0,200000,176336]
[639,"BENTON","NEWHALL",null,"06-039","BENTON",null,"06G039","NORTH BUENA VISTA",124,109,null,null,170,"20G170","OSCEOLA",194284523,1573705,0,0,0,0,0,129000,0,52457,0,0,250000]
[640,"JASPER","NEWTON",null,"50-469","JASPER",null,"50G469","NORTH ENGLISH",991,1065,null,null,590,"62G590","OSKALOOSA",393607341,3188219,0,0,0,0,0,210410,0,106274,381945,167883,695237]
[641,"MUSCATINE","NICHOLS",null,"70-654","MUSCATINE",null,"70G654","NORTH LIBERTY",5367,20479,null,null,923,"96G923","OSSIAN",28524236,231047,0,0,0,3851,0,28000,0,7701,0,21538,8000]
[642,"ADAMS","NODAWAY",null,"02-008","ADAMS",null,"02G008","NORTH WASHINGTON",118,112,null,null,197,"22G197","OSTERDOCK",1113794,3053,0,0,0,0,0,0,0,0,0,0,0]
[643,"FLOYD & CERRO GORDO","NORA SPRINGS",null,"34-327","FLOYD & CERRO GORDO",null,"34G327","NORTHBORO",60,52,null,null,909,"94G909","OTHO",9189637,74437,0,0,0,0,0,27000,509,2481,0,0,0]
[644,"CLAYTON","NORTH BUENA VISTA",null,"22-196","CLAYTON",null,"22G196","NORTHWOOD",2050,2072,null,null,934,"97G934","OTO",1685073,12958,0,0,0,0,0,0,0,0,0,0,0]
[645,"IOWA & KEOKUK ","NORTH ENGLISH",1,"48-444","IOWA & KEOKUK ",null,"48G444","NORWALK",6884,12799,null,null,431,"46G431","OTTOSEN",3113134,25217,0,0,0,0,0,6250,0,841,0,2650,0]
[646,"JOHNSON","NORTH LIBERTY",null,"52-485","JOHNSON",null,"52G485","NORWAY",601,466,null,null,868,"90G868","OTTUMWA",679001735,5499914,0,0,0,91665,0,509251,0,183300,1222203,814802,2987608]
[647,"CHICKASAW","NORTH WASHINGTON",null,"19-168","CHICKASAW",null,"19G168","NUMA",109,68,null,null,395,"42G395","OWASA",1033102,8368,0,0,0,0,0,4000,0,0,0,0,600]
[648,"PAGE","NORTHBORO",null,"73-679","PAGE",null,"73G679","OAKLAND",1487,1524,null,null,486,"52G486","OXFORD",27708726,224441,0,0,0,0,0,42169,0,7482,0,10646,25713]
[649,"WORTH","NORTHWOOD",null,"98-947","WORTH",null,"98G947","OAKLAND ACRES",166,176,null,null,499,"53G499","OXFORD JUNCTION",7318397,59279,0,0,0,0,0,44000,0,1976,0,12945,21130]
[650,"WARREN & POLK","NORWALK",null,"91-878","WARREN & POLK",null,"91G878","OAKVILLE",439,200,null,null,699,"75G699","OYENS",3900295,31592,0,0,0,0,0,0,0,0,0,0,0]
[651,"BENTON","NORWAY",null,"06-040","BENTON",null,"06G040","OCHEYEDAN",536,439,null,null,621,"65G621","PACIFIC JUNCTION",5381665,43592,0,0,0,727,0,18340,0,1454,0,7109,0]
[652,"APPANOOSE","NUMA",null,"04-022","APPANOOSE",null,"04G022","ODEBOLT",1153,994,null,null,479,"51G479","PACKWOOD",3912374,28000,0,0,0,0,0,0,0,0,0,0,0]
[653,"POTTAWATTAMIE","OAKLAND",null,"78-739","POTTAWATTAMIE",null,"78G739","OELWEIN",6692,5920,null,null,707,"76G707","PALMER",5730844,46420,0,0,0,0,0,5000,0,1548,0,3000,0]
[654,"JASPER","OAKLAND ACRES",null,"50-470","JASPER",null,"50G470","OGDEN",2023,2007,null,null,549,"57G549","PALO",60370580,489002,0,0,0,0,0,58000,0,0,0,0,36000]
[655,"LOUISA","OAKVILLE",null,"58-561","LOUISA",null,"58G561","OKOBOJI",820,768,null,null,793,"83G793","PANAMA",9598014,77744,0,0,0,0,0,0,0,0,0,0,0]
[656,"OSCEOLA","OCHEYEDAN",null,"72-670","OSCEOLA",null,"72G670","OLDS",249,192,null,null,368,"39G368","PANORA",37563639,304266,0,0,5071,0,0,36000,0,0,0,50000,71000]
[657,"SAC","ODEBOLT",null,"81-766","SAC",null,"81G766","OLIN",716,651,null,null,782,"82G782","PANORAMA PARK",5375131,30548,0,0,0,0,0,0,0,0,0,0,0]
[658,"FAYETTE","OELWEIN",null,"33-316","FAYETTE",null,"33G316","OLLIE",224,201,null,null,101,"12G101","PARKERSBURG",77116563,624644,0,0,0,0,0,60000,0,0,0,44702,137245]
[659,"BOONE","OGDEN",null,"08-062","BOONE",null,"08G062","ONAWA",3091,2906,null,null,445,"48G445","PARNELL",6343042,51379,0,0,0,0,0,17145,0,0,0,3280,0]
[660,"DICKINSON","OKOBOJI",null,"30-275","DICKINSON",null,"30G275","ONSLOW",223,201,null,null,350,"37G350","PATON",8158452,66084,0,0,0,0,0,13500,0,2203,0,4875,2000]
[661,"HENRY","OLDS",null,"44-415","HENRY",null,"44G415","ORANGE CITY",5582,6267,null,null,580,"61G580","PATTERSON",2201991,17837,0,0,0,298,0,4025,1479,595,0,1100,0]
[662,"JONES","OLIN",null,"53-497","JONES",null,"53G497","ORCHARD",88,68,null,null,662,"71G662","PAULLINA",32714373,264987,0,0,0,0,0,37438,0,8833,0,40739,55000]
[663,"KEOKUK","OLLIE",null,"54-510","KEOKUK",null,"54G510","ORIENT",402,368,null,null,600,"63G600","PELLA",634177714,5136839,0,0,0,0,0,143615,0,0,377561,209186,491069]
[664,"MONONA","ONAWA",null,"67-635","MONONA",null,"67G635","ORLEANS",583,521,null,null,297,"31G297","PEOSTA",163695940,1168710,0,0,0,0,0,0,0,0,0,0,0]
[665,"JONES","ONSLOW",null,"53-498","JONES",null,"53G498","OSAGE",3451,3627,null,null,237,"25G237","PERRY",173920169,1408753,0,0,0,23479,0,135546,0,46958,53153,405029,761535]
[666,"SIOUX","ORANGE CITY",null,"84-808","SIOUX",null,"84G808","OSCEOLA",4659,5415,null,null,407,"43G407","PERSIA",7279884,58968,0,0,0,0,0,23000,0,0,0,11000,0]
[667,"MITCHELL","ORCHARD",null,"66-626","MITCHELL",null,"66G626","OSKALOOSA",10938,11558,null,null,177,"21G177","PETERSON",9041851,73239,0,0,0,0,0,20000,0,0,0,15000,23049]
[668,"ADAIR","ORIENT",null,"01-005","ADAIR",null,"01G005","OSSIAN",853,802,null,null,935,"97G935","PIERSON",8571741,69432,0,0,0,0,0,20000,0,1800,0,11000,20000]
[669,"DICKINSON","ORLEANS",null,"30-276","DICKINSON",null,"30G276","OSTERDOCK",50,43,null,null,63,"08G063","PILOT MOUND",2746304,22246,0,0,0,0,0,5800,0,0,0,500,0]
[670,"MITCHELL","OSAGE",null,"66-627","MITCHELL",null,"66G627","OTHO",571,429,null,null,432,"46G432","PIONEER",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[671,"CLARKE","OSCEOLA",null,"20-170","CLARKE",null,"20G170","OTO",145,72,null,null,408,"43G408","PISGAH",4925269,39895,0,0,0,0,0,14673,0,1330,0,11931,0]
[672,"MAHASKA","OSKALOOSA",null,"62-590","MAHASKA",null,"62G590","OTTOSEN",61,40,null,null,67,"09G067","PLAINFIELD",11909585,96468,0,0,0,0,0,20000,0,0,0,8500,0]
[673,"WINNESHIEK","OSSIAN",null,"96-923","WINNESHIEK",null,"96G923","OTTUMWA",24998,25529,null,null,23,"04G023","PLANO",1062505,5709,0,0,0,0,0,0,796,0,0,0,0]
[674,"CLAYTON","OSTERDOCK",null,"22-197","CLAYTON",null,"22G197","OWASA",38,34,null,null,722,"77G722","PLEASANT HILL",621058719,5030576,0,0,0,0,0,0,0,74527,0,893069,827363]
[675,"WEBSTER","OTHO",null,"94-909","WEBSTER",null,"94G909","OXFORD",705,722,null,null,480,"51G480","PLEASANT PLAIN",1439958,11664,0,0,0,0,0,0,0,0,0,0,0]
[676,"WOODBURY","OTO",null,"97-934","WOODBURY",null,"97G934","OXFORD JUNCTION",573,424,null,null,253,"27G253","PLEASANTON",557016,2975,0,0,0,0,0,0,0,0,0,0,0]
[677,"HUMBOLDT","OTTOSEN",null,"46-431","HUMBOLDT",null,"46G431","OYENS",132,92,null,null,601,"63G601","PLEASANTVILLE",55373479,448525,0,0,0,0,0,27507,0,0,0,63865,107080]
[678,"WAPELLO","OTTUMWA",null,"90-868","WAPELLO",null,"90G868","PACIFIC JUNCTION",507,96,null,null,708,"76G708","PLOVER",2982901,24162,0,0,0,0,0,4000,0,0,0,2982,0]
[679,"HARDIN","OWASA",null,"42-395","HARDIN",null,"42G395","PACKWOOD",223,183,null,null,147,"17G147","PLYMOUTH",11140249,90236,0,0,0,0,0,17250,550,3000,0,8000,8000]
[680,"JOHNSON","OXFORD",null,"52-486","JOHNSON",null,"52G486","PALMER",214,138,null,null,709,"76G709","POCAHONTAS",65151871,527730,0,0,0,0,0,129500,0,17581,0,121000,105000]
[681,"JONES","OXFORD JUNCTION",null,"53-499","JONES",null,"53G499","PALO",614,1407,null,null,723,"77G723","POLK CITY",307403769,2489972,0,0,0,0,0,40000,0,0,0,75000,200342]
[682,"PLYMOUTH","OYENS",null,"75-699","PLYMOUTH",null,"75G699","PANAMA",212,235,null,null,109,"13G109","POMEROY",21585874,174846,0,0,0,2914,0,17000,0,5829,5000,16885,60950]
[683,"MILLS","PACIFIC JUNCTION",null,"65-621","MILLS",null,"65G621","PANORA",1175,1091,null,null,336,"35G336","POPEJOY",956189,7197,0,0,0,0,0,0,1630,0,0,0,0]
[684,"JEFFERSON","PACKWOOD",null,"51-479","JEFFERSON",null,"51G479","PANORAMA PARK",111,139,null,null,794,"83G794","PORTSMOUTH",8056759,65260,0,0,0,0,0,0,0,0,0,0,0]
[685,"POCAHONTAS","PALMER",null,"76-707","POCAHONTAS",null,"76G707","PARKERSBURG",1889,2015,null,null,13,"03G013","POSTVILLE",51532533,417414,0,0,0,0,0,31000,0,13914,0,84800,97700]
[686,"LINN","PALO",null,"57-549","LINN",null,"57G549","PARNELL",220,194,null,null,471,"50G471","PRAIRIE CITY",60527589,490274,0,0,0,7500,0,61296,2520,0,0,78440,49284]
[687,"SHELBY","PANAMA",null,"83-793","SHELBY",null,"83G793","PATON",265,221,null,null,550,"57G550","PRAIRIEBURG",4077997,32622,0,0,0,0,0,2750,0,0,0,0,0]
[688,"GUTHRIE","PANORA",null,"39-368","GUTHRIE",null,"39G368","PATTERSON",126,176,null,null,9,"02G009","PRESCOTT",3363981,27249,0,0,0,0,0,15960,0,0,0,3500,0]
[689,"SCOTT","PANORAMA PARK",null,"82-782","SCOTT",null,"82G782","PAULLINA",1124,982,null,null,457,"49G457","PRESTON",40408748,327311,0,0,0,0,0,0,2610,10911,0,24000,12000]
[690,"BUTLER","PARKERSBURG",null,"12-101","BUTLER",null,"12G101","PELLA",9832,10464,null,null,663,"71G663","PRIMGHAR",24001624,194414,0,0,15000,0,0,11000,0,6481,0,48500,42000]
[691,"IOWA","PARNELL",null,"48-445","IOWA",null,"48G445","PEOSTA",651,1908,null,null,784,"82G784","PRINCETON",46818813,379233,0,0,6321,0,0,0,0,0,0,0,0]
[692,"GREENE","PATON",null,"37-350","GREENE",null,"37G350","PERRY",7633,7836,null,null,896,"93G896","PROMISE CITY",1430127,11585,0,0,0,0,0,3115,0,386,0,562,0]
[693,"MADISON","PATTERSON",null,"61-580","MADISON",null,"61G580","PERSIA",363,297,null,null,424,"45G424","PROTIVIN",11012266,89200,0,0,0,0,0,14400,1310,2800,0,5000,0]
[694,"O'BRIEN","PAULLINA",null,"71-662","O'BRIEN",null,"71G662","PETERSON",372,322,null,null,245,"26G245","PULASKI",4582596,33535,0,0,0,0,0,11557,0,0,0,0,0]
[695,"MARION","PELLA",null,"63-600","MARION",null,"63G600","PIERSON",371,337,null,null,79,"10G079","QUASQUETON",13797096,104416,0,0,0,0,0,14687,0,0,0,0,10500]
[696,"DUBUQUE","PEOSTA",null,"31-297","DUBUQUE",null,"31G297","PILOT MOUND",214,163,null,null,159,"18G159","QUIMBY",5626740,45577,0,0,0,0,0,21123,0,0,0,2500,0]
[697,"DALLAS","PERRY",null,"25-237","DALLAS",null,"25G237","PIONEER",21,0,null,null,396,"42G396","RADCLIFFE",17094611,138467,0,0,0,0,0,19000,0,1500,0,10200,6500]
[698,"HARRISON","PERSIA",null,"43-407","HARRISON",null,"43G407","PISGAH",316,249,null,null,915,"95G915","RAKE",10052820,81428,0,0,0,0,0,21740,0,0,0,8525,0]
[699,"CLAY","PETERSON",null,"21-177","CLAY",null,"21G177","PLAINFIELD",438,393,null,null,124,"14G124","RALSTON",14812847,117290,0,0,0,0,0,0,0,0,0,0,0]
[700,"WOODBURY","PIERSON",null,"97-935","WOODBURY",null,"97G935","PLANO",58,59,null,null,317,"33G317","RANDALIA",681755,5523,0,0,0,0,0,1500,223,0,0,1000,0]
[701,"BOONE","PILOT MOUND",null,"08-063","BOONE",null,"08G063","PLEASANT HILL",5070,10147,null,null,375,"40G375","RANDALL",6524440,52848,0,0,0,0,0,10000,0,1000,0,1500,0]
[702,"HUMBOLDT","PIONEER",null,"46-432","HUMBOLDT",null,"46G432","PLEASANT PLAIN",131,84,null,null,341,"36G341","RANDOLPH",9809488,79457,0,0,0,0,0,13500,0,0,0,9599,0]
[703,"HARRISON","PISGAH",null,"43-408","HARRISON",null,"43G408","PLEASANTON",37,32,null,null,24,"04G024","RATHBUN",1838564,14893,0,0,0,0,0,2500,43,471,0,885,0]
[704,"BREMER","PLAINFIELD",null,"09-067","BREMER",null,"09G067","PLEASANTVILLE",1539,1676,null,null,53,"07G053","RAYMOND",33904983,234540,0,0,0,0,0,0,0,0,0,0,0]
[705,"APPANOOSE","PLANO",null,"04-023","APPANOOSE",null,"04G023","PLOVER",95,50,null,null,68,"09G068","READLYN",30166921,244352,0,0,0,0,0,7500,0,0,0,30500,51000]
[706,"POLK","PLEASANT HILL",null,"77-722","POLK",null,"77G722","PLYMOUTH",429,375,null,null,472,"50G472","REASNOR",3527598,28574,0,0,0,0,0,5000,275,750,0,1300,0]
[707,"JEFFERSON","PLEASANT PLAIN",null,"51-480","JEFFERSON",null,"51G480","POCAHONTAS",1970,1867,null,null,647,"69G647","RED OAK",163214155,1322035,0,0,0,0,0,131630,0,44068,0,373363,729783]
[708,"DECATUR","PLEASANTON",null,"27-253","DECATUR",null,"27G253","POLK CITY",2344,5543,null,null,759,"80G759","REDDING",1191408,9239,0,0,0,0,0,0,0,0,0,0,0]
[709,"MARION","PLEASANTVILLE",null,"63-601","MARION",null,"63G601","POMEROY",710,526,null,null,238,"25G238","REDFIELD",26752457,216695,0,0,0,0,0,55500,0,7224,0,71275,0]
[710,"POCAHONTAS","PLOVER",null,"76-708","POCAHONTAS",null,"76G708","POPEJOY",78,77,null,null,359,"38G359","REINBECK",64078478,519036,0,0,0,8651,0,72219,0,17301,0,53798,91685]
[711,"CERRO GORDO","PLYMOUTH",null,"17-147","CERRO GORDO",null,"17G147","PORTSMOUTH",225,182,null,null,89,"11G089","REMBRANDT",3719348,30127,0,0,0,0,0,2500,0,1004,0,1500,0]
[712,"POCAHONTAS","POCAHONTAS",null,"76-709","POCAHONTAS",null,"76G709","POSTVILLE",2273,2503,null,null,700,"75G700","REMSEN",78904424,639126,0,0,0,0,0,27800,0,0,0,58601,158323]
[713,"POLK","POLK CITY",null,"77-723","POLK",null,"77G723","PRAIRIE CITY",1365,1700,null,null,433,"46G433","RENWICK",19652325,159184,0,0,0,0,0,51523,0,5306,0,13946,6999]
[714,"CALHOUN","POMEROY",null,"13-109","CALHOUN",null,"13G109","PRAIRIEBURG",175,160,null,null,613,"64G613","RHODES",5562822,39306,0,0,0,0,0,4448,736,0,0,0,0]
[715,"FRANKLIN","POPEJOY",null,"35-336","FRANKLIN",null,"35G336","PRESCOTT",266,191,null,null,628,"66G628","RICEVILLE",23334999,189014,0,0,0,0,0,33000,1600,6301,0,20000,50000]
[716,"SHELBY","PORTSMOUTH",null,"83-794","SHELBY",null,"83G794","PRESTON",949,949,null,null,511,"54G511","RICHLAND",16454876,133285,0,0,0,0,0,17750,0,0,0,13000,6500]
[717,"ALLAMAKEE & CLAYTON ","POSTVILLE",null,"03-013","ALLAMAKEE & CLAYTON ",null,"03G013","PRIMGHAR",891,896,null,null,298,"31G298","RICKARDSVILLE",8415402,15730,0,0,0,0,0,0,0,0,0,0,0]
[718,"JASPER","PRAIRIE CITY",null,"50-471","JASPER",null,"50G471","PRINCETON",946,923,null,null,224,"24G224","RICKETTS",1034819,8383,0,0,0,0,0,7100,0,280,0,1400,0]
[719,"LINN","PRAIRIEBURG",null,"57-550","LINN",null,"57G550","PROMISE CITY",105,88,null,null,924,"96G924","RIDGEWAY",13258931,107398,0,0,0,0,0,0,0,0,0,0,0]
[720,"ADAMS","PRESCOTT",null,"02-009","ADAMS",null,"02G009","PROTIVIN",317,269,null,null,110,"13G110","RINARD",455822,3693,0,0,0,0,0,365,0,124,0,365,0]
[721,"JACKSON","PRESTON",null,"49-457","JACKSON",null,"49G457","PULASKI",249,264,null,null,307,"32G307","RINGSTED",7140866,53503,0,0,0,0,0,29000,0,1928,0,14000,15000]
[722,"O'BRIEN","PRIMGHAR",null,"71-663","O'BRIEN",null,"71G663","QUASQUETON",574,570,null,null,351,"37G351","RIPPEY",5658499,45834,0,0,0,0,0,10000,0,0,0,2500,0]
[723,"SCOTT","PRINCETON",null,"82-784","SCOTT",null,"82G784","QUIMBY",368,249,null,null,785,"82G785","RIVERDALE",77957094,386693,0,0,0,0,0,0,0,0,0,0,0]
[724,"WAYNE","PROMISE CITY",null,"93-896","WAYNE",null,"93G896","RADCLIFFE",607,555,null,null,886,"92G886","RIVERSIDE",114027641,923624,0,0,0,0,0,0,0,0,0,0,0]
[725,"HOWARD & CHICKASAW","PROTIVIN",null,"45-424","HOWARD & CHICKASAW",null,"45G424","RAKE",227,186,null,null,342,"36G342","RIVERTON",4863304,39393,0,0,0,450,0,18550,0,1314,0,5000,0]
[726,"DAVIS","PULASKI",null,"26-245","DAVIS",null,"26G245","RALSTON",98,81,null,null,551,"57G551","ROBINS",205757368,1351592,0,0,0,0,0,0,0,0,0,0,0]
[727,"BUCHANAN","QUASQUETON",null,"10-079","BUCHANAN",null,"10G079","RANDALIA",84,50,null,null,148,"17G148","ROCK FALLS",6406338,45000,0,0,0,0,0,0,0,0,0,0,0]
[728,"CHEROKEE","QUIMBY",null,"18-159","CHEROKEE",null,"18G159","RANDALL",148,154,null,null,575,"60G575","ROCK RAPIDS",90894605,736246,0,0,0,0,0,0,0,0,0,0,91985]
[729,"HARDIN","RADCLIFFE",null,"42-396","HARDIN",null,"42G396","RANDOLPH",209,189,null,null,809,"84G809","ROCK VALLEY",144388581,1169548,0,0,0,0,0,41529,0,37980,0,213500,0]
[730,"WINNEBAGO","RAKE",null,"95-915","WINNEBAGO",null,"95G915","RATHBUN",88,43,null,null,328,"34G328","ROCKFORD",21609390,175036,0,0,0,2917,0,29117,215,5835,0,13779,27581]
[731,"CARROLL & GREENE","RALSTON",null,"14-124","CARROLL & GREENE",null,"14G124","RAYMOND",537,759,null,null,149,"17G149","ROCKWELL",32347565,262016,0,0,0,0,0,20000,1650,8650,0,11220,20000]
[732,"FAYETTE","RANDALIA",null,"33-317","FAYETTE",null,"33G317","READLYN",786,845,null,null,111,"13G111","ROCKWELL CITY",37812270,306280,0,0,0,0,0,80000,0,10210,23000,48500,154750]
[733,"HAMILTON","RANDALL",null,"40-375","HAMILTON",null,"40G375","REASNOR",194,152,null,null,689,"74G689","RODMAN",1250505,6400,0,0,0,0,0,6600,149,0,0,0,0]
[734,"FREMONT","RANDOLPH",null,"36-341","FREMONT",null,"36G341","RED OAK",6197,5596,null,null,636,"67G636","RODNEY",908406,7359,0,0,0,0,0,3153,0,0,0,720,0]
[735,"APPANOOSE","RATHBUN",null,"04-024","APPANOOSE",null,"04G024","REDDING",78,63,null,null,821,"85G821","ROLAND",47508619,384820,0,0,0,0,0,64821,0,0,0,30584,27336]
[736,"BLACK HAWK","RAYMOND",null,"07-053","BLACK HAWK",null,"07G053","REDFIELD",833,731,null,null,710,"76G710","ROLFE",15148353,122702,0,0,0,2045,1023,22000,2000,4090,0,12500,29100]
[737,"BREMER","READLYN",null,"09-068","BREMER",null,"09G068","REINBECK",1751,1662,null,null,416,"44G416","ROME",1304344,10566,0,0,0,0,0,0,0,0,0,0,0]
[738,"JASPER","REASNOR",null,"50-472","JASPER",null,"50G472","REMBRANDT",228,209,null,null,591,"62G591","ROSE HILL",1459403,11822,0,0,0,0,0,0,7078,0,0,0,0]
[739,"MONTGOMERY","RED OAK",null,"69-647","MONTGOMERY",null,"69G647","REMSEN",1762,1678,null,null,178,"21G178","ROSSIE",1597559,10011,0,0,0,0,0,0,0,0,0,0,0]
[740,"RINGGOLD","REDDING",null,"80-759","RINGGOLD",null,"80G759","RENWICK",306,234,null,null,954,"99G954","ROWAN",1922338,15571,0,0,0,260,0,7500,600,520,0,2000,600]
[741,"DALLAS","REDFIELD",null,"25-238","DALLAS",null,"25G238","RHODES",294,271,null,null,80,"10G080","ROWLEY",8814018,60000,0,0,0,0,0,9300,0,0,0,0,0]
[742,"GRUNDY","REINBECK",null,"38-359","GRUNDY",null,"38G359","RICEVILLE",840,806,null,null,179,"21G179","ROYAL",14061357,113897,0,0,0,0,0,0,0,0,0,13000,29000]
[743,"BUENA VISTA","REMBRANDT",null,"11-089","BUENA VISTA",null,"11G089","RICHLAND",587,542,null,null,329,"34G329","RUDD",11681496,94621,0,0,0,0,0,8646,0,0,0,9250,0]
[744,"PLYMOUTH","REMSEN",null,"75-700","PLYMOUTH",null,"75G700","RICKARDSVILLE",191,202,null,null,724,"77G724","RUNNELLS",17751761,143790,0,0,0,2350,1198,17000,1500,4750,0,14000,4000]
[745,"HUMBOLDT","RENWICK",null,"46-433","HUMBOLDT",null,"46G433","RICKETTS",144,109,null,null,566,"59G566","RUSSELL",8708815,70542,0,0,0,1000,0,10000,0,2116,0,12800,4805]
[746,"MARSHALL","RHODES",null,"64-613","MARSHALL",null,"64G613","RIDGEWAY",293,275,null,null,690,"74G690","RUTHVEN",16742071,135611,0,0,0,0,0,22593,2447,4521,0,29782,43147]
[747,"MITCHELL & HOWARD ","RICEVILLE",null,"66-628","MITCHELL & HOWARD ",null,"66G628","RINARD",72,38,null,null,434,"46G434","RUTLAND",6521187,52822,0,0,0,0,0,3700,0,0,0,1604,0]
[748,"KEOKUK","RICHLAND",null,"54-511","KEOKUK",null,"54G511","RINGSTED",436,365,null,null,266,"28G266","RYAN",15955748,129242,0,0,0,0,0,26500,0,4000,0,5930,0]
[749,"DUBUQUE","RICKARDSVILLE",null,"31-298","DUBUQUE",null,"31G298","RIPPEY",319,220,null,null,458,"49G458","SABULA",16939346,137209,0,0,0,0,0,35394,1581,4490,0,20109,0]
[750,"CRAWFORD","RICKETTS",1,"24-224","CRAWFORD",null,"24G224","RIVERDALE",656,379,null,null,767,"81G767","SAC CITY",59865672,484912,0,0,0,0,0,61200,0,16164,0,118800,183000]
[751,"WINNESHIEK","RIDGEWAY",null,"96-924","WINNESHIEK",null,"96G924","RIVERSIDE",928,1060,null,null,299,"31G299","SAGEVILLE",9174658,0,0,0,0,0,0,0,0,0,0,0,0]
[752,"CALHOUN","RINARD",null,"13-110","CALHOUN",null,"13G110","RIVERTON",304,245,null,null,614,"64G614","SAINT ANTHONY",1527031,12369,0,0,0,0,0,3063,268,0,0,0,0]
[753,"EMMET","RINGSTED",1,"32-307","EMMET",null,"32G307","ROBINS",1806,3353,null,null,581,"61G581","SAINT CHARLES",23231003,188172,0,0,0,0,0,29216,0,6273,0,9000,4017]
[754,"GREENE","RIPPEY",null,"37-351","GREENE",null,"37G351","ROCK FALLS",170,150,null,null,417,"44G417","SALEM",6186137,50108,0,0,0,836,0,16000,0,1671,0,11070,6400]
[755,"SCOTT","RIVERDALE",null,"82-785","SCOTT",null,"82G785","ROCK RAPIDS",2573,2611,null,null,936,"97G936","SALIX",10573321,85644,0,0,0,0,0,0,0,2855,0,0,0]
[756,"WASHINGTON","RIVERSIDE",null,"92-886","WASHINGTON",null,"92G886","ROCK VALLEY",2702,4059,null,null,664,"71G664","SANBORN",61960377,501879,0,0,0,0,0,35000,0,0,70000,70000,0]
[757,"FREMONT","RIVERTON",null,"36-342","FREMONT",null,"36G342","ROCKFORD",907,758,null,null,880,"91G880","SANDYVILLE",1438865,11650,0,0,0,0,0,0,0,0,0,0,0]
[758,"LINN","ROBINS",null,"57-551","LINN",null,"57G551","ROCKWELL",989,1071,null,null,916,"95G916","SCARVILLE",1468166,8614,0,0,0,0,0,0,0,0,0,0,0]
[759,"CERRO GORDO","ROCK FALLS",null,"17-148","CERRO GORDO",null,"17G148","ROCKWELL CITY",2264,2240,null,null,768,"81G768","SCHALLER",18092821,146552,0,0,0,0,0,23145,0,0,0,15684,16095]
[760,"LYON","ROCK RAPIDS",null,"60-575","LYON",null,"60G575","RODMAN",56,31,null,null,225,"24G225","SCHLESWIG",34878554,282517,0,0,0,0,0,46160,0,0,0,9700,0]
[761,"SIOUX","ROCK VALLEY",null,"84-809","SIOUX",null,"84G809","RODNEY",74,45,null,null,352,"37G352","SCRANTON",13693710,110919,0,0,0,0,0,33000,0,3697,0,11000,0]
[762,"FLOYD","ROCKFORD",null,"34-328","FLOYD",null,"34G328","ROLAND",1324,1362,null,null,750,"79G750","SEARSBORO",2786218,22569,0,0,0,0,0,10050,0,723,0,1330,0]
[763,"CERRO GORDO","ROCKWELL",null,"17-149","CERRO GORDO",null,"17G149","ROLFE",675,509,null,null,937,"97G937","SERGEANT BLUFF",214283969,1735700,0,0,0,0,0,38295,0,0,0,138078,182150]
[764,"CALHOUN","ROCKWELL CITY",null,"13-111","CALHOUN",null,"13G111","ROME",113,114,null,null,897,"93G897","SEYMOUR",12317485,99772,0,0,0,1663,0,18000,500,3326,0,17000,7000]
[765,"PALO ALTO","RODMAN",null,"74-689","PALO ALTO",null,"74G689","ROSE HILL",205,157,null,null,680,"73G680","SHAMBAUGH",3221228,26092,0,0,0,0,0,2760,0,870,0,5420,1100]
[766,"MONONA","RODNEY",null,"67-636","MONONA",null,"67G636","ROSSIE",58,49,null,null,852,"88G852","SHANNON CITY",809403,6556,0,0,0,0,0,0,0,0,0,0,0]
[767,"STORY","ROLAND",null,"85-821","STORY",null,"85G821","ROWAN",218,123,null,null,845,"87G845","SHARPSBURG",813828,6593,0,0,0,110,0,7005,0,220,0,653,0]
[768,"POCAHONTAS","ROLFE",null,"76-710","POCAHONTAS",null,"76G710","ROWLEY",290,270,null,null,337,"35G337","SHEFFIELD",38589247,312573,0,0,0,0,0,52000,29500,2500,0,54200,135750]
[769,"HENRY","ROME",null,"44-416","HENRY",null,"44G416","ROYAL",479,379,null,null,795,"83G795","SHELBY",45499374,368545,0,0,0,0,0,0,0,12285,0,0,0]
[770,"MAHASKA","ROSE HILL",null,"62-591","MAHASKA",null,"62G591","RUDD",431,358,null,null,725,"77G725","SHELDAHL",11865486,75000,0,0,0,0,0,0,0,0,0,0,0]
[771,"CLAY","ROSSIE",null,"21-178","CLAY",null,"21G178","RUNNELLS",352,457,null,null,665,"71G665","SHELDON",135346980,1096310,0,0,0,18271,0,0,0,36543,0,727843,0]
[772,"WRIGHT","ROWAN",null,"99-954","WRIGHT",null,"99G954","RUSSELL",559,472,null,null,102,"12G102","SHELL ROCK",46084368,373284,0,0,0,6222,0,65000,0,0,0,20000,50000]
[773,"BUCHANAN","ROWLEY",null,"10-080","BUCHANAN",null,"10G080","RUTHVEN",711,725,null,null,41,"06G041","SHELLSBURG",35356302,286386,0,0,0,0,0,13163,0,9546,0,17809,24400]
[774,"CLAY","ROYAL",null,"21-179","CLAY",null,"21G179","RUTLAND",145,113,null,null,681,"73G681","SHENANDOAH",158234443,1281699,0,0,0,0,0,160000,0,42723,0,291470,571300]
[775,"FLOYD","RUDD",null,"34-329","FLOYD",null,"34G329","RYAN",410,350,null,null,300,"31G300","SHERRILL",6500960,15318,0,0,0,0,0,0,0,0,0,0,0]
[776,"POLK","RUNNELLS",null,"77-724","POLK",null,"77G724","SABULA",670,506,null,null,487,"52G487","SHUEYVILLE",38177582,275000,0,0,0,0,0,0,0,0,0,0,0]
[777,"LUCAS","RUSSELL",null,"59-566","LUCAS",null,"59G566","SAC CITY",2368,2063,null,null,671,"72G671","SIBLEY",70545922,571422,0,0,20000,9524,0,40000,1100,19048,0,120000,52000]
[778,"PALO ALTO","RUTHVEN",null,"74-690","PALO ALTO",null,"74G690","SAGEVILLE",203,95,null,null,343,"36G343","SIDNEY",26503964,214682,0,0,0,0,0,35000,0,7156,0,51800,49600]
[779,"HUMBOLDT","RUTLAND",null,"46-434","HUMBOLDT",null,"46G434","SAINT ANSGAR",1031,1160,null,null,512,"54G512","SIGOURNEY",61659974,499446,0,0,0,0,0,53500,0,16648,0,23000,38000]
[780,"DELAWARE","RYAN",null,"28-266","DELAWARE",null,"28G266","SAINT ANTHONY",109,76,null,null,622,"65G622","SILVER CITY",7728345,62600,0,0,0,1014,0,17158,0,2087,0,10745,0]
[781,"JACKSON","SABULA",null,"49-458","JACKSON",null,"49G458","SAINT CHARLES",619,640,null,null,810,"84G810","SIOUX CENTER",375263605,3039635,0,0,0,50661,0,200115,0,90000,0,295000,455000]
[782,"SAC","SAC CITY",null,"81-767","SAC",null,"81G767","SAINT DONATUS",140,120,null,null,938,"97G938","SIOUX CITY",3284864638,26607404,0,2537459,744876,443457,0,991635,0,886913,2241015,2875457,0]
[783,"DUBUQUE","SAGEVILLE",null,"31-299","DUBUQUE",null,"31G299","SAINT LUCAS",178,167,null,null,90,"11G090","SIOUX RAPIDS",20465520,165771,0,0,0,0,0,39100,233,5526,0,23420,16525]
[784,"MITCHELL","SAINT ANSGAR",null,"66-629","MITCHELL",null,"66G629","SAINT MARYS",134,108,null,null,822,"85G822","SLATER",76599706,620458,0,0,0,0,0,65000,0,0,0,35000,40000]
[785,"MARSHALL","SAINT ANTHONY",null,"64-614","MARSHALL",null,"64G614","SAINT OLAF",136,106,null,null,939,"97G939","SLOAN",45053026,364930,0,0,0,0,0,0,0,0,0,0,0]
[786,"MADISON","SAINT CHARLES",null,"61-581","MADISON",null,"61G581","SAINT PAUL",118,109,null,null,940,"97G940","SMITHLAND",3307292,26790,0,0,0,0,0,15252,0,0,0,6277,4711]
[787,"JACKSON","SAINT DONATUS",null,"49-459","JACKSON",null,"49G459","SALEM",464,394,null,null,637,"67G637","SOLDIER",3220334,26085,0,0,0,0,0,15000,805,0,0,0,8990]
[788,"FAYETTE","SAINT LUCAS",null,"33-318","FAYETTE",null,"33G318","SALIX",370,295,null,null,488,"52G488","SOLON",151218142,1224867,0,0,0,0,0,112000,0,0,0,92885,128000]
[789,"WARREN","SAINT MARYS",null,"91-879","WARREN",null,"91G879","SANBORN",1353,1392,null,null,112,"13G112","SOMERS",3518917,28504,0,0,0,0,0,5300,0,0,0,3000,0]
[790,"CLAYTON","SAINT OLAF",null,"22-198","CLAYTON",null,"22G198","SANDYVILLE",61,58,null,null,513,"54G513","SOUTH ENGLISH",4232681,31714,0,0,0,0,0,5000,0,1143,0,0,0]
[791,"LEE","SAINT PAUL",null,"56-535","LEE",null,"56G535","SCARVILLE",97,74,null,null,180,"21G180","SPENCER",546771450,4428849,0,0,0,0,0,153107,0,0,380056,493154,1177733]
[792,"HENRY","SALEM",null,"44-417","HENRY",null,"44G417","SCHALLER",779,729,null,null,925,"96G925","SPILLVILLE",11895076,96351,0,0,0,0,0,0,0,0,0,0,0]
[793,"WOODBURY","SALIX",null,"97-936","WOODBURY",null,"97G936","SCHLESWIG",833,830,null,null,277,"30G277","SPIRIT LAKE",328214070,2658534,0,0,0,0,0,80264,0,0,0,295069,361497]
[794,"O'BRIEN","SANBORN",null,"71-664","O'BRIEN",null,"71G664","SCRANTON",604,511,null,null,460,"49G460","SPRAGUEVILLE",2058255,15240,0,0,0,0,0,0,0,0,0,0,0]
[795,"WARREN","SANDYVILLE",null,"91-880","WARREN",null,"91G880","SEARSBORO",155,129,null,null,881,"91G881","SPRING HILL",1663221,13400,0,0,0,0,0,0,1000,0,0,0,0]
[796,"WINNEBAGO","SCARVILLE",null,"95-916","WINNEBAGO",null,"95G916","SERGEANT BLUFF",3321,5015,null,null,461,"49G461","SPRINGBROOK",4022591,29527,0,0,0,0,0,0,0,0,0,0,0]
[797,"SAC","SCHALLER",null,"81-768","SAC",null,"81G768","SEYMOUR",810,634,null,null,552,"57G552","SPRINGVILLE",42569453,344813,0,0,0,0,0,38000,0,11494,0,31800,0]
[798,"CRAWFORD","SCHLESWIG",null,"24-225","CRAWFORD",null,"24G225","SHAMBAUGH",188,159,null,null,629,"66G629","ST ANSGAR",49346931,399710,0,0,0,0,0,49000,2500,13324,0,50000,8000]
[799,"GREENE","SCRANTON",null,"37-352","GREENE",null,"37G352","SHANNON CITY",70,73,null,null,459,"49G459","ST DONATUS",5061790,37115,0,0,0,0,0,0,0,0,0,0,0]
[800,"POWESHIEK","SEARSBORO",null,"79-750","POWESHIEK",null,"79G750","SHARPSBURG",98,72,null,null,318,"33G318","ST LUCAS",5135087,41595,0,0,0,685,0,5650,500,1065,0,0,3000]
[801,"WOODBURY","SERGEANT BLUFF",null,"97-937","WOODBURY",null,"97G937","SHEFFIELD",930,1130,null,null,879,"91G879","ST MARYS",4139992,33534,0,0,0,0,0,931,0,1118,0,557,0]
[802,"WAYNE","SEYMOUR",null,"93-897","WAYNE",null,"93G897","SHELBY",696,727,null,null,198,"22G198","ST OLAF",2266523,18359,0,0,0,306,0,12661,0,612,0,1544,1265]
[803,"PAGE","SHAMBAUGH",null,"73-680","PAGE",null,"73G680","SHELDAHL",336,297,null,null,535,"56G535","ST PAUL",5166610,11100,0,0,0,0,0,0,0,0,0,0,0]
[804,"UNION & RINGGOLD ","SHANNON CITY",null,"88-852","UNION & RINGGOLD ",null,"88G852","SHELDON",4914,5512,null,null,630,"66G630","STACYVILLE",11781123,95428,0,0,0,0,0,23730,0,0,0,0,0]
[805,"TAYLOR","SHARPSBURG",null,"87-845","TAYLOR",null,"87G845","SHELL ROCK",1298,1268,null,null,376,"40G376","STANHOPE",9831299,79634,0,0,0,1328,0,33293,0,2655,0,9679,2194]
[806,"FRANKLIN","SHEFFIELD",null,"35-337","FRANKLIN",null,"35G337","SHELLSBURG",938,961,null,null,81,"10G081","STANLEY",1361718,11030,0,0,0,0,0,10500,0,180,0,1500,0]
[807,"SHELBY & POTTAWATTAMIE","SHELBY",null,"83-795","SHELBY & POTTAWATTAMIE",null,"83G795","SHENANDOAH",5546,4925,null,null,648,"69G648","STANTON",17961636,145490,0,0,0,0,0,45600,0,4850,0,25000,0]
[808,"POLK, BOONE & STORY ","SHELDAHL",null,"77-725","POLK, BOONE & STORY ",null,"77G725","SHERRILL",186,189,null,null,140,"16G140","STANWOOD",21284435,172404,0,0,0,0,0,11834,0,0,0,22143,18595]
[809,"O'BRIEN & SIOUX","SHELDON",null,"71-665","O'BRIEN & SIOUX",null,"71G665","SHUEYVILLE",250,731,null,null,615,"64G615","STATE CENTER",45500291,368553,0,0,0,0,0,67505,3800,12250,0,24190,47520]
[810,"BUTLER","SHELL ROCK",null,"12-102","BUTLER",null,"12G102","SIBLEY",2796,2860,null,null,397,"42G397","STEAMBOAT ROCK",5755065,46616,0,0,0,777,0,15364,0,1554,0,9791,0]
[811,"BENTON","SHELLSBURG",null,"06-041","BENTON",null,"06G041","SIDNEY",1300,1070,null,null,861,"89G861","STOCKPORT",4516250,36582,0,0,0,0,0,4100,534,1220,0,1750,0]
[812,"PAGE & FREMONT ","SHENANDOAH",null,"73-681","PAGE & FREMONT ",null,"73G681","SIGOURNEY",2209,2004,null,null,655,"70G655","STOCKTON",3956213,32046,0,0,0,0,0,7500,0,1068,0,3000,0]
[813,"DUBUQUE","SHERRILL",null,"31-300","DUBUQUE",null,"31G300","SILVER CITY",259,245,null,null,91,"11G091","STORM LAKE",350893279,2842235,0,0,0,0,0,176984,0,94741,308937,312883,360445]
[814,"JOHNSON","SHUEYVILLE",null,"52-487","JOHNSON",null,"52G487","SIOUX CENTER",6002,8229,null,null,823,"85G823","STORY CITY",172105723,1259500,0,0,0,0,0,0,0,0,0,0,0]
[815,"OSCEOLA","SIBLEY",null,"72-671","OSCEOLA",null,"72G671","SIOUX CITY",85013,85797,null,null,360,"38G360","STOUT",5075768,41114,0,0,0,0,0,6315,0,1370,0,4562,788]
[816,"FREMONT","SIDNEY",null,"36-343","FREMONT",null,"36G343","SIOUX RAPIDS",720,748,null,null,377,"40G377","STRATFORD",18063922,146318,0,0,0,0,0,34625,0,4877,0,7378,13653]
[817,"KEOKUK","SIGOURNEY",null,"54-512","KEOKUK",null,"54G512","SLATER",1306,1543,null,null,199,"22G199","STRAWBERRY POINT",38428492,311271,0,0,0,5188,0,82000,0,10376,0,77805,47632]
[818,"MILLS","SILVER CITY",null,"65-622","MILLS",null,"65G622","SLOAN",1032,1042,null,null,701,"75G701","STRUBLE",1898834,15150,0,0,0,0,0,0,0,0,0,0,0]
[819,"SIOUX","SIOUX CENTER",null,"84-810","SIOUX",null,"84G810","SMITHLAND",221,181,null,null,369,"39G369","STUART",22646426,183436,0,0,0,0,0,0,0,6114,0,45000,0]
[820,"WOODBURY & PLYMOUTH","SIOUX CITY",null,"97-938","WOODBURY & PLYMOUTH",null,"97G938","SOLDIER",207,184,null,null,473,"50G473","SULLY",28380796,229885,0,0,0,0,0,0,0,0,0,0,0]
[821,"BUENA VISTA","SIOUX RAPIDS",null,"11-090","BUENA VISTA",null,"11G090","SOLON",1177,3018,null,null,69,"09G069","SUMNER",62246102,504194,0,0,0,0,0,160000,0,16807,0,50000,50000]
[822,"STORY","SLATER",null,"85-822","STORY",null,"85G822","SOMERS",165,128,null,null,278,"30G278","SUPERIOR",8006526,64853,0,0,0,0,0,0,0,0,0,0,0]
[823,"WOODBURY","SLOAN",null,"97-939","WOODBURY",null,"97G939","SOUTH ENGLISH",213,202,null,null,666,"71G666","SUTHERLAND",12382800,100301,0,0,0,0,0,27000,0,3343,0,6000,14000]
[824,"WOODBURY","SMITHLAND",null,"97-940","WOODBURY",null,"97G940","SPENCER",11317,11325,null,null,150,"17G150","SWALEDALE",2864369,23202,0,0,0,387,0,18000,700,773,0,7500,0]
[825,"MONONA","SOLDIER",null,"67-637","MONONA",null,"67G637","SPILLVILLE",386,385,null,null,602,"63G602","SWAN",3286581,18200,0,0,0,0,0,0,0,0,0,0,0]
[826,"JOHNSON","SOLON",null,"52-488","JOHNSON",null,"52G488","SPIRIT LAKE",4261,5439,null,null,525,"55G525","SWEA CITY",11630769,94210,0,0,0,0,0,62000,0,3141,0,17000,19000]
[827,"CALHOUN","SOMERS",null,"13-112","CALHOUN",null,"13G112","SPRAGUEVILLE",89,92,null,null,489,"52G489","SWISHER",41809665,338659,0,0,0,0,0,7307,457,11289,0,30306,5037]
[828,"KEOKUK","SOUTH ENGLISH",1,"54-513","KEOKUK",null,"54G513","SPRING HILL",92,68,null,null,344,"36G344","TABOR",30148217,244201,0,0,0,2500,0,65000,0,8140,0,33575,64500]
[829,"CLAY","SPENCER",null,"21-180","CLAY",null,"21G180","SPRINGBROOK",182,143,null,null,833,"86G833","TAMA",64573443,523045,0,0,0,8717,0,51350,0,17435,0,127741,335000]
[830,"WINNESHIEK","SPILLVILLE",null,"96-925","WINNESHIEK",null,"96G925","SPRINGVILLE",1091,1154,null,null,125,"14G125","TEMPLETON",14836490,120176,0,0,0,2003,0,17544,0,4006,0,17673,15356]
[831,"DICKINSON","SPIRIT LAKE",null,"30-277","DICKINSON",null,"30G277","ST ANSGAR",1031,1160,null,null,796,"83G796","TENNANT",1907575,12720,0,0,0,0,0,0,0,0,0,0,0]
[832,"JACKSON","SPRAGUEVILLE",null,"49-460","JACKSON",null,"49G460","ST ANTHONY",109,76,null,null,279,"30G279","TERRIL",10412364,84340,0,0,0,0,0,14473,0,0,0,0,0]
[833,"WARREN","SPRING HILL",null,"91-881","WARREN",null,"91G881","ST CHARLES",619,640,null,null,853,"88G853","THAYER",626962,5079,0,0,0,0,0,0,0,0,0,0,0]
[834,"JACKSON","SPRINGBROOK",null,"49-461","JACKSON",null,"49G461","ST DONATUS",140,120,null,null,917,"95G917","THOMPSON",13286950,107625,0,0,0,0,0,22440,0,300,0,20807,24480]
[835,"LINN","SPRINGVILLE",null,"57-552","LINN",null,"57G552","ST LUCAS",178,167,null,null,435,"46G435","THOR",6838829,55395,0,0,0,0,0,0,0,0,0,0,0]
[836,"MITCHELL","ST ANSGAR",null,"66-629","MITCHELL",null,"66G629","ST MARYS",134,108,null,null,514,"54G514","THORNBURG",839562,6801,0,0,0,0,0,0,0,0,0,0,0]
[837,"MARSHALL","ST ANTHONY",null,"64-614","MARSHALL",null,"64G614","ST OLAF",136,106,null,null,151,"17G151","THORNTON",10294703,83388,0,0,0,1333,0,14900,0,2780,3500,12500,5000]
[838,"MADISON","ST CHARLES",null,"61-581","MADISON",null,"61G581","ST PAUL",118,109,null,null,345,"36G345","THURMAN",3729195,24925,0,0,0,0,0,0,0,0,0,0,0]
[839,"JACKSON","ST DONATUS",null,"49-459","JACKSON",null,"49G459","ST. ANSGAR",1031,1160,null,null,490,"52G490","TIFFIN",244986975,1984394,0,0,0,0,0,50375,974,29525,0,110328,112856]
[840,"FAYETTE","ST LUCAS",null,"33-318","FAYETTE",null,"33G318","ST. ANTHONY",109,76,null,null,760,"80G760","TINGLEY",2324758,18831,0,0,0,0,0,7494,0,500,0,1599,0]
[841,"WARREN","ST MARYS",null,"91-879","WARREN",null,"91G879","ST. CHARLES",619,640,null,null,141,"16G141","TIPTON",125757437,1018635,0,0,0,0,0,103608,14170,33955,0,253451,251292]
[842,"CLAYTON","ST OLAF",null,"22-198","CLAYTON",null,"22G198","ST. DONATUS",140,120,null,null,526,"55G526","TITONKA",7626387,61774,0,0,0,1030,0,35000,0,2060,0,19500,24880]
[843,"LEE","ST PAUL",null,"56-535","LEE",null,"56G535","ST. LUCAS",178,167,null,null,834,"86G834","TOLEDO",74289850,601748,0,0,0,10029,0,93000,0,20058,0,149191,175000]
[844,"MITCHELL","ST. ANSGAR",null,"66-629","MITCHELL",null,"66G629","ST. MARYS",134,108,null,null,212,"23G212","TORONTO",1524643,12349,0,0,0,0,0,0,0,0,0,0,0]
[845,"MARSHALL","ST. ANTHONY",null,"64-614","MARSHALL",null,"64G614","ST. OLAF",136,106,null,null,835,"86G835","TRAER",55213108,447226,0,0,0,7454,0,100000,0,0,0,83000,114000]
[846,"MADISON","ST. CHARLES",null,"61-581","MADISON",null,"61G581","ST. PAUL",118,109,null,null,740,"78G740","TREYNOR",46499700,376648,0,0,0,6277,0,22000,0,0,0,28387,46203]
[847,"JACKSON","ST. DONATUS",null,"49-459","JACKSON",null,"49G459","STACYVILLE",469,458,null,null,70,"09G070","TRIPOLI",34276838,277643,0,0,0,0,0,71384,0,9255,0,39101,55302]
[848,"FAYETTE","ST. LUCAS",null,"33-318","FAYETTE",null,"33G318","STANHOPE",488,364,null,null,92,"11G092","TRUESDALE",1025505,8307,0,0,0,0,0,3000,100,277,0,1047,0]
[849,"WARREN","ST. MARYS",null,"91-879","WARREN",null,"91G879","STANLEY",128,81,null,null,582,"61G582","TRURO",12889346,104404,0,0,0,0,0,35000,0,0,0,16378,8200]
[850,"CLAYTON","ST. OLAF",null,"22-198","CLAYTON",null,"22G198","STANTON",714,678,null,null,638,"67G638","TURIN",670712,5433,0,0,0,0,0,0,0,0,0,0,0]
[851,"LEE","ST. PAUL",null,"56-535","LEE",null,"56G535","STANWOOD",680,637,null,null,25,"04G025","UDELL",376986,3039,0,0,0,0,0,0,0,0,0,0,0]
[852,"MITCHELL","STACYVILLE",null,"66-630","MITCHELL",null,"66G630","STATE CENTER",1349,1391,null,null,741,"78G741","UNDERWOOD",42461835,343941,0,0,0,0,0,40000,0,11465,0,0,0]
[853,"HAMILTON","STANHOPE",null,"40-376","HAMILTON",null,"40G376","STEAMBOAT ROCK",336,264,null,null,398,"42G398","UNION",10829097,87716,0,0,0,0,0,13500,0,2924,0,7797,0]
[854,"BUCHANAN & FAYETTE ","STANLEY",null,"10-081","BUCHANAN & FAYETTE ",null,"10G081","STOCKPORT",284,272,null,null,26,"04G026","UNIONVILLE",1387681,10323,0,0,0,0,0,0,0,0,0,0,0]
[855,"MONTGOMERY","STANTON",null,"69-648","MONTGOMERY",null,"69G648","STOCKTON",182,176,null,null,491,"52G491","UNIVERSITY HEIGHTS",84920592,687857,0,36964,0,0,0,8700,0,0,0,75457,66778]
[856,"CEDAR","STANWOOD",null,"16-140","CEDAR",null,"16G140","STORM LAKE",10076,11269,null,null,592,"62G592","UNIVERSITY PARK",10612210,61027,0,0,0,0,0,0,0,0,0,0,0]
[857,"MARSHALL","STATE CENTER",null,"64-615","MARSHALL",null,"64G615","STORY CITY",3228,3352,null,null,42,"06G042","URBANA",65293515,528878,0,0,0,0,0,50000,0,15000,0,51500,51500]
[858,"HARDIN","STEAMBOAT ROCK",null,"42-397","HARDIN",null,"42G397","STOUT",217,191,null,null,726,"77G726","URBANDALE",3518662058,28501170,0,0,0,0,0,0,0,0,1301910,0,351870]
[859,"VAN BUREN","STOCKPORT",null,"89-861","VAN BUREN",null,"89G861","STRATFORD",746,707,null,null,639,"67G639","UTE",9514103,77065,0,0,0,0,0,36565,0,2569,0,10325,17268]
[860,"MUSCATINE","STOCKTON",null,"70-655","MUSCATINE",null,"70G655","STRAWBERRY POINT",1386,1155,null,null,226,"24G226","VAIL",9912116,80289,0,0,0,0,0,17000,0,0,0,10750,4400]
[861,"BUENA VISTA","STORM LAKE",null,"11-091","BUENA VISTA",null,"11G091","STRUBLE",85,67,null,null,474,"50G474","VALERIA",931244,7544,0,0,0,0,0,0,0,0,0,0,0]
[862,"STORY","STORY CITY",null,"85-823","STORY",null,"85G823","STUART",1712,1782,null,null,43,"06G043","VAN HORNE",25177932,203942,0,0,0,3399,0,43547,0,6798,0,7130,40000]
[863,"GRUNDY","STOUT",null,"38-360","GRUNDY",null,"38G360","SULLY",904,881,null,null,239,"25G239","VAN METER",48133671,389883,0,0,0,0,0,60000,0,12700,0,45000,25000]
[864,"HAMILTON & WEBSTER ","STRATFORD",null,"40-377","HAMILTON & WEBSTER ",null,"40G377","SUMNER",2106,2030,null,null,254,"27G254","VAN WERT",2281935,17865,0,0,0,0,0,0,0,0,0,0,0]
[865,"CLAYTON","STRAWBERRY POINT",null,"22-199","CLAYTON",null,"22G199","SUPERIOR",142,132,null,null,711,"76G711","VARINA",596178,4830,0,0,0,0,0,5000,0,161,0,885,0]
[866,"PLYMOUTH","STRUBLE",null,"75-701","PLYMOUTH",null,"75G701","SUTHERLAND",707,629,null,null,152,"17G152","VENTURA",62816221,430000,0,0,0,0,0,0,0,0,0,0,0]
[867,"GUTHRIE & ADAIR","STUART",null,"39-369","GUTHRIE & ADAIR",null,"39G369","SWALEDALE",174,144,null,null,446,"48G446","VICTOR",26921453,218064,0,0,0,0,0,0,0,0,0,20000,26000]
[868,"JASPER","SULLY",null,"50-473","JASPER",null,"50G473","SWAN",121,76,null,null,649,"69G649","VILLISCA",24686665,199962,0,0,0,3333,0,62563,0,6665,0,29500,95000]
[869,"BREMER & FAYETTE ","SUMNER",null,"09-069","BREMER & FAYETTE ",null,"09G069","SWEA CITY",642,566,null,null,910,"94G910","VINCENT",12230864,99070,0,0,0,1652,0,0,732,3303,0,4320,0]
[870,"DICKINSON","SUPERIOR",null,"30-278","DICKINSON",null,"30G278","SWISHER",813,914,null,null,836,"86G836","VINING",766069,6206,0,0,0,0,0,2000,0,206,0,390,2850]
[871,"O'BRIEN","SUTHERLAND",null,"71-666","O'BRIEN",null,"71G666","TABOR",993,1014,null,null,44,"06G044","VINTON",186278439,1508855,0,0,0,0,0,161332,0,50295,0,235475,453964]
[872,"CERRO GORDO","SWALEDALE",null,"17-150","CERRO GORDO",null,"17G150","TAMA",2731,3130,null,null,200,"22G200","VOLGA",4292712,34771,0,0,0,0,0,27000,0,1159,0,7450,0]
[873,"MARION","SWAN",null,"63-602","MARION",null,"63G602","TEMPLETON",334,352,null,null,319,"33G319","WADENA",4461950,36142,0,0,0,0,0,6306,0,1205,0,1710,0]
[874,"KOSSUTH","SWEA CITY",null,"55-525","KOSSUTH",null,"55G525","TENNANT",73,78,null,null,280,"30G280","WAHPETON",261472092,897334,0,0,0,0,0,0,0,0,0,0,0]
[875,"JOHNSON","SWISHER",null,"52-489","JOHNSON",null,"52G489","TERRIL",404,334,null,null,786,"82G786","WALCOTT",111079591,899745,0,0,0,0,0,10000,0,0,0,74753,140022]
[876,"FREMONT & MILLS ","TABOR",null,"36-344","FREMONT & MILLS ",null,"36G344","THAYER",66,51,null,null,45,"06G045","WALFORD",78754448,633973,0,0,0,0,0,0,0,0,0,0,0]
[877,"TAMA","TAMA",null,"86-833","TAMA",null,"86G833","THOMPSON",596,495,null,null,553,"57G553","WALKER",27333923,221405,0,0,0,0,0,13250,0,6900,0,9000,3800]
[878,"CARROLL","TEMPLETON",null,"14-125","CARROLL",null,"14G125","THOR",174,181,null,null,769,"81G769","WALL LAKE",23497126,184000,0,0,0,0,0,0,0,0,0,0,0]
[879,"SHELBY","TENNANT",null,"83-796","SHELBY",null,"83G796","THORNBURG",84,45,null,null,308,"32G308","WALLINGFORD",6702969,54295,0,0,0,0,0,0,0,0,0,0,0]
[880,"DICKINSON","TERRIL",null,"30-279","DICKINSON",null,"30G279","THORNTON",422,400,null,null,742,"78G742","WALNUT",20330193,164675,0,0,0,0,0,33400,0,0,0,31997,83418]
[881,"UNION","THAYER",null,"88-853","UNION",null,"88G853","THURMAN",236,167,null,null,562,"58G562","WAPELLO",60058019,486470,0,0,30000,0,0,66000,0,16216,0,60436,73182]
[882,"WINNEBAGO","THOMPSON",null,"95-917","WINNEBAGO",null,"95G917","TIFFIN",975,4512,null,null,887,"92G887","WASHINGTON",255510604,2069636,0,0,0,0,0,115478,0,68988,0,380778,474446]
[883,"HUMBOLDT","THOR",null,"46-435","HUMBOLDT",null,"46G435","TINGLEY",171,136,null,null,160,"18G160","WASHTA",5686300,46060,0,0,0,297,0,4700,0,0,0,3509,0]
[884,"KEOKUK","THORNBURG",null,"54-514","KEOKUK",null,"54G514","TIPTON",3155,3149,null,null,54,"07G054","WATERLOO",2389932778,19358456,0,1462588,0,0,0,1707249,79545,645282,4658352,2178526,7079085]
[885,"CERRO GORDO","THORNTON",null,"17-151","CERRO GORDO",null,"17G151","TITONKA",584,511,null,null,14,"03G014","WATERVILLE",1833273,14850,0,0,0,0,0,14087,0,0,0,5090,0]
[886,"FREMONT","THURMAN",null,"36-345","FREMONT",null,"36G345","TOLEDO",2539,2369,null,null,320,"33G320","WAUCOMA",7617814,61705,0,0,0,0,0,20000,823,0,0,0,0]
[887,"JOHNSON","TIFFIN",null,"52-490","JOHNSON",null,"52G490","TORONTO",134,102,null,null,240,"25G240","WAUKEE",1435992893,11057145,0,0,0,0,0,0,0,0,0,0,2986865]
[888,"RINGGOLD","TINGLEY",null,"80-760","RINGGOLD",null,"80G760","TRAER",1594,1583,null,null,15,"03G015","WAUKON",129368306,1047883,0,0,0,0,0,135000,0,34930,0,219439,222952]
[889,"CEDAR","TIPTON",null,"16-141","CEDAR",null,"16G141","TREYNOR",950,1032,null,null,71,"09G071","WAVERLY",475417179,3850879,0,0,0,64181,0,135000,0,0,336862,596518,645000]
[890,"KOSSUTH","TITONKA",null,"55-526","KOSSUTH",null,"55G526","TRIPOLI",1310,1191,null,null,418,"44G418","WAYLAND",27774561,204143,0,0,0,0,0,0,0,0,0,0,0]
[891,"TAMA","TOLEDO",null,"86-834","TAMA",null,"86G834","TRUESDALE",91,69,null,null,181,"21G181","WEBB",4173255,33804,0,0,0,0,0,13725,0,1105,0,4870,0]
[892,"CLINTON","TORONTO",null,"23-212","CLINTON",null,"23G212","TRURO",427,509,null,null,515,"54G515","WEBSTER",2885480,23373,0,0,0,0,0,4000,0,0,0,1200,0]
[893,"TAMA","TRAER",null,"86-835","TAMA",null,"86G835","TURIN",75,72,null,null,378,"40G378","WEBSTER CITY",255435758,2069030,0,13519,0,34484,0,72609,0,68968,246364,260068,898196]
[894,"POTTAWATTAMIE","TREYNOR",null,"78-740","POTTAWATTAMIE",null,"78G740","UDELL",58,28,null,null,255,"27G255","WELDON",1373505,11126,0,0,0,0,0,0,0,0,0,0,0]
[895,"BREMER","TRIPOLI",null,"09-070","BREMER",null,"09G070","UNDERWOOD",688,954,null,null,888,"92G888","WELLMAN",46244853,374584,0,0,0,0,0,59425,0,0,0,22456,35401]
[896,"BUENA VISTA","TRUESDALE",null,"11-092","BUENA VISTA",null,"11G092","UNION",427,399,null,null,361,"38G361","WELLSBURG",24895766,201656,0,0,0,3361,0,25000,0,6722,0,23000,9325]
[897,"MADISON","TRURO",null,"61-582","MADISON",null,"61G582","UNIONVILLE",127,75,null,null,213,"23G213","WELTON",4719217,38226,0,0,0,0,0,4143,0,1275,0,2355,0]
[898,"MONONA","TURIN",null,"67-638","MONONA",null,"67G638","UNIVERSITY HEIGHTS",987,1228,null,null,527,"55G527","WESLEY",16165407,130940,0,0,0,0,0,19500,0,0,0,12150,10554]
[899,"APPANOOSE","UDELL",null,"04-025","APPANOOSE",null,"04G025","UNIVERSITY PARK",536,487,null,null,691,"74G691","WEST BEND",37812211,306279,0,0,0,0,0,45000,0,0,0,22970,47044]
[900,"POTTAWATTAMIE","UNDERWOOD",null,"78-741","POTTAWATTAMIE",null,"78G741","URBANA",1019,1554,null,null,142,"16G142","WEST BRANCH",153020406,1239466,0,0,0,20658,0,72000,11126,41316,0,165000,163000]
[901,"HARDIN","UNION",null,"42-398","HARDIN",null,"42G398","URBANDALE",29072,45580,null,null,271,"29G271","WEST BURLINGTON",179833216,1456649,0,0,0,0,0,129731,0,0,0,117307,43900]
[902,"APPANOOSE","UNIONVILLE",null,"04-026","APPANOOSE",null,"04G026","UTE",378,338,null,null,889,"92G889","WEST CHESTER",2891361,23421,0,0,0,0,0,0,0,0,0,950,0]
[903,"JOHNSON","UNIVERSITY HEIGHTS",null,"52-491","JOHNSON",null,"52G491","VAIL",452,396,null,null,727,"77G727","WEST DES MOINES",5879585882,47624646,0,0,0,0,0,746597,0,1587470,3092717,0,100012]
[904,"MAHASKA","UNIVERSITY PARK",null,"62-592","MAHASKA",null,"62G592","VALERIA",62,39,null,null,656,"70G656","WEST LIBERTY",80174354,649412,0,0,0,0,0,42000,0,21370,0,185000,280000]
[905,"BENTON","URBANA",null,"06-042","BENTON",null,"06G042","VAN HORNE",716,774,null,null,281,"30G281","WEST OKOBOJI",168013641,505000,0,0,0,0,0,0,0,0,0,0,0]
[906,"POLK & DALLAS","URBANDALE",null,"77-726","POLK & DALLAS",null,"77G726","VAN METER",866,1484,null,null,536,"56G536","WEST POINT",35539165,279000,0,0,0,0,0,0,0,0,0,0,0]
[907,"MONONA","UTE",null,"67-639","MONONA",null,"67G639","VAN WERT",231,178,null,null,322,"33G322","WEST UNION",83920544,679756,0,0,0,0,0,45975,18426,22659,0,100000,165000]
[908,"CRAWFORD","VAIL",1,"24-226","CRAWFORD",null,"24G226","VARINA",90,68,null,null,702,"75G702","WESTFIELD",2482624,20109,0,0,0,0,0,0,0,0,0,0,0]
[909,"JASPER","VALERIA",null,"50-474","JASPER",null,"50G474","VENTURA",670,711,null,null,321,"33G321","WESTGATE",3592795,29102,0,0,0,485,0,7800,693,960,0,4400,0]
[910,"BENTON","VAN HORNE",null,"06-043","BENTON",null,"06G043","VICTOR",952,875,null,null,797,"83G797","WESTPHALIA",2852111,23103,0,0,0,0,0,3350,0,0,0,1000,0]
[911,"DALLAS","VAN METER",null,"25-239","DALLAS",null,"25G239","VILLISCA",1344,1132,null,null,227,"24G227","WESTSIDE",11546500,93527,0,0,3000,0,0,19473,0,3118,0,14000,4200]
[912,"DECATUR","VAN WERT",null,"27-254","DECATUR",null,"27G254","VINCENT",158,130,null,null,956,"44G956","WESTWOOD",6164144,45500,0,0,0,0,0,0,0,0,0,0,0]
[913,"POCAHONTAS","VARINA",null,"76-711","POCAHONTAS",null,"76G711","VINING",70,54,null,null,516,"54G516","WHAT CHEER",8178867,66249,0,0,0,0,0,8500,0,0,0,14900,0]
[914,"CERRO GORDO","VENTURA",null,"17-152","CERRO GORDO",null,"17G152","VINTON",5102,4938,null,null,214,"23G214","WHEATLAND",22469113,182000,0,0,0,0,0,0,0,5975,0,23000,0]
[915,"IOWA & POWESHIEK","VICTOR",null,"48-446","IOWA & POWESHIEK",null,"48G446","VOLGA",247,203,null,null,640,"67G640","WHITING",18774850,152077,0,0,0,2535,0,28000,0,0,0,16612,0]
[916,"MONTGOMERY","VILLISCA",null,"69-649","MONTGOMERY",null,"69G649","WADENA",243,209,null,null,528,"55G528","WHITTEMORE",12531642,101506,0,0,0,0,0,52000,0,0,0,0,35000]
[917,"WEBSTER","VINCENT",null,"94-910","WEBSTER",null,"94G910","WAHPETON",462,345,null,null,399,"42G399","WHITTEN",1667066,13504,0,0,0,0,0,11500,0,451,0,1200,0]
[918,"TAMA","VINING",null,"86-836","TAMA",null,"86G836","WALCOTT",1528,1551,null,null,126,"14G126","WILLEY",2102780,15500,0,0,0,0,0,2400,0,0,0,0,0]
[919,"BENTON","VINTON",null,"06-044","BENTON",null,"06G044","WALFORD",1224,1366,null,null,379,"40G379","WILLIAMS",13106492,106163,0,0,0,0,0,13643,65,3539,0,5773,9614]
[920,"CLAYTON","VOLGA",null,"22-200","CLAYTON",null,"22G200","WALKER",750,688,null,null,447,"48G447","WILLIAMSBURG",135216170,1095251,0,0,0,0,0,0,0,0,0,0,0]
[921,"FAYETTE","WADENA",null,"33-319","FAYETTE",null,"33G319","WALL LAKE",841,755,null,null,567,"59G567","WILLIAMSON",2274597,18425,0,0,0,0,0,0,0,0,0,0,0]
[922,"DICKINSON","WAHPETON",null,"30-280","DICKINSON",null,"30G280","WALLINGFORD",210,165,null,null,657,"70G657","WILTON",105582597,855219,0,0,0,14254,0,75000,0,0,0,66000,170000]
[923,"SCOTT & MUSCATINE","WALCOTT",null,"82-786","SCOTT & MUSCATINE",null,"82G786","WALNUT",778,747,null,null,728,"77G728","WINDSOR HEIGHTS",254728097,2063298,0,0,0,0,0,0,0,0,0,335000,497453]
[924,"BENTON & LINN","WALFORD",null,"06-045","BENTON & LINN",null,"06G045","WAPELLO",2124,2084,null,null,419,"44G419","WINFIELD",23269872,188486,0,0,0,0,0,0,0,0,0,23850,50000]
[925,"LINN","WALKER",null,"57-553","LINN",null,"57G553","WASHINGTON",7047,7352,null,null,583,"61G583","WINTERSET",208641013,1689993,0,0,0,0,0,200000,0,56333,0,278000,622800]
[926,"SAC","WALL LAKE",null,"81-769","SAC",null,"81G769","WASHTA",282,209,null,null,82,"10G082","WINTHROP",28041723,227138,0,0,0,0,0,0,0,0,0,0,0]
[927,"EMMET","WALLINGFORD",null,"32-308","EMMET",null,"32G308","WATERLOO",68747,67314,null,null,134,"15G134","WIOTA",2149105,17408,0,0,129,0,0,6600,0,265,0,805,0]
[928,"POTTAWATTAMIE","WALNUT",null,"78-742","POTTAWATTAMIE",null,"78G742","WATERVILLE",145,109,null,null,387,"41G387","WODEN",5669097,45920,0,0,0,0,0,9000,0,1530,0,5000,0]
[929,"LOUISA","WAPELLO",null,"58-562","LOUISA",null,"58G562","WAUCOMA",299,229,null,null,409,"43G409","WOODBINE",55000568,445505,0,0,0,0,0,60065,1400,14850,0,50000,99133]
[930,"WASHINGTON","WASHINGTON",null,"92-887","WASHINGTON",null,"92G887","WAUKEE",5126,23940,null,null,171,"20G171","WOODBURN",2797132,22657,0,0,0,378,0,12500,0,755,0,0,0]
[931,"CHEROKEE","WASHTA",null,"18-160","CHEROKEE",null,"18G160","WAUKON",4131,3827,null,null,241,"25G241","WOODWARD",35115390,284435,0,0,0,0,0,27000,0,9481,0,38724,49674]
[932,"BLACK HAWK","WATERLOO",null,"07-054","BLACK HAWK",null,"07G054","WAVERLY",8968,10394,null,null,955,"99G955","WOOLSTOCK",5595546,45324,0,0,0,0,0,22000,1600,500,0,6000,0]
[933,"ALLAMAKEE","WATERVILLE",null,"03-014","ALLAMAKEE",null,"03G014","WAYLAND",945,964,null,null,301,"31G301","WORTHINGTON",13990396,113323,0,0,0,0,0,0,0,0,0,0,0]
[934,"FAYETTE","WAUCOMA",null,"33-320","FAYETTE",null,"33G320","WEBB",165,138,null,null,500,"53G500","WYOMING",13986085,113288,0,0,0,0,0,39000,0,0,0,9725,26009]
[935,"DALLAS","WAUKEE",null,"25-240","DALLAS",null,"25G240","WEBSTER",110,94,null,null,370,"39G370","YALE",9044198,73258,0,0,0,0,0,0,0,2442,0,5800,0]
[936,"ALLAMAKEE","WAUKON",null,"03-015","ALLAMAKEE",null,"03G015","WEBSTER CITY",8176,7825,null,null,113,"13G113","YETTER",4621887,37438,0,0,0,0,0,0,0,0,0,0,0]
[937,"BREMER","WAVERLY",null,"09-071","BREMER",null,"09G071","WELDON",145,136,null,null,682,"73G682","YORKTOWN",1112538,9012,0,0,0,0,0,6500,0,301,0,1200,1200]
[938,"HENRY","WAYLAND",null,"44-418","HENRY",null,"44G418","WELLMAN",1393,1524,null,null,824,"85G824","ZEARING",15549879,0,0,0,0,0,0,0,0,0,0,0,0]
[939,"CLAY","WEBB",null,"21-181","CLAY",null,"21G181","WELLSBURG",716,720,null,null,302,"31G302","ZWINGLE",2609777,15548,0,0,0,0,0,0,0,0,0,0,0]
[940,"KEOKUK","WEBSTER",null,"54-515","KEOKUK",null,"54G515","WELTON",159,121]
[941,"HAMILTON","WEBSTER CITY",null,"40-378","HAMILTON",null,"40G378","WESLEY",467,391]
[942,"DECATUR","WELDON",null,"27-255","DECATUR",null,"27G255","WEST BEND",834,791]
[943,"WASHINGTON","WELLMAN",null,"92-888","WASHINGTON",null,"92G888","WEST BRANCH",2188,2509]
[944,"GRUNDY","WELLSBURG",null,"38-361","GRUNDY",null,"38G361","WEST BURLINGTON",3161,3197]
[945,"CLINTON","WELTON",null,"23-213","CLINTON",null,"23G213","WEST CHESTER",159,144]
[946,"KOSSUTH","WESLEY",null,"55-527","KOSSUTH",null,"55G527","WEST DES MOINES",46403,68723]
[947,"PALO ALTO & KOSSUTH ","WEST BEND",null,"74-691","PALO ALTO & KOSSUTH ",null,"74G691","WEST LIBERTY",3332,3858]
[948,"CEDAR & JOHNSON ","WEST BRANCH",null,"16-142","CEDAR & JOHNSON ",null,"16G142","WEST OKOBOJI",432,308]
[949,"DES MOINES","WEST BURLINGTON",null,"29-271","DES MOINES",null,"29G271","WEST POINT",980,921]
[950,"WASHINGTON","WEST CHESTER",null,"92-889","WASHINGTON",null,"92G889","WEST UNION",2549,2490]
[951,"POLK & DALLAS","WEST DES MOINES",null,"77-727","POLK, DALLAS, WARREN & MADISON",null,"77G727","WESTFIELD",189,123]
[952,"MUSCATINE","WEST LIBERTY",null,"70-656","MUSCATINE",null,"70G656","WESTGATE",234,192]
[953,"DICKINSON","WEST OKOBOJI",null,"30-281","DICKINSON",null,"30G281","WESTPHALIA",160,126]
[954,"LEE","WEST POINT",null,"56-536","LEE",null,"56G536","WESTSIDE",327,285]
[955,"FAYETTE","WEST UNION",null,"33-322","FAYETTE",null,"33G322","WESTWOOD",127,101]
[956,"PLYMOUTH","WESTFIELD",null,"75-702","PLYMOUTH",null,"75G702","WHAT CHEER",678,607]
[957,"FAYETTE","WESTGATE",null,"33-321","FAYETTE",null,"33G321","WHEATLAND",772,775]
[958,"SHELBY","WESTPHALIA",null,"83-797","SHELBY",null,"83G797","WHITING",707,745]
[959,"CRAWFORD","WESTSIDE",1,"24-227","CRAWFORD",null,"24G227","WHITTEMORE",530,497]
[960,"HENRY","WESTWOOD",null,"44-956","HENRY",null,"44G956","WHITTEN",160,100]
[961,"KEOKUK","WHAT CHEER",null,"54-516","KEOKUK",null,"54G516","WILLEY",103,73]
[962,"CLINTON","WHEATLAND",null,"23-214","CLINTON",null,"23G214","WILLIAMS",427,307]
[963,"MONONA","WHITING",null,"67-640","MONONA",null,"67G640","WILLIAMSBURG",2622,3346]
[964,"KOSSUTH","WHITTEMORE",null,"55-528","KOSSUTH",null,"55G528","WILLIAMSON",163,120]
[965,"HARDIN","WHITTEN",null,"42-399","HARDIN",null,"42G399","WILTON",2829,2924]
[966,"CARROLL","WILLEY",null,"14-126","CARROLL",null,"14G126","WINDSOR HEIGHTS",4805,5252]
[967,"HAMILTON","WILLIAMS",null,"40-379","HAMILTON",null,"40G379","WINFIELD",1131,1033]
[968,"IOWA","WILLIAMSBURG",null,"48-447","IOWA",null,"48G447","WINTERSET",4768,5353]
[969,"LUCAS","WILLIAMSON",null,"59-567","LUCAS",null,"59G567","WINTHROP",772,823]
[970,"MUSCATINE & CEDAR ","WILTON",null,"70-657","MUSCATINE & CEDAR ",null,"70G657","WIOTA",149,91]
[971,"POLK","WINDSOR HEIGHTS",null,"77-728","POLK",null,"77G728","WODEN",243,188]
[972,"HENRY","WINFIELD",null,"44-419","HENRY",null,"44G419","WOODBINE",1564,1625]
[973,"MADISON","WINTERSET",null,"61-583","MADISON",null,"61G583","WOODBURN",244,146]
[974,"BUCHANAN","WINTHROP",null,"10-082","BUCHANAN",null,"10G082","WOODWARD",1200,1346]
[975,"CASS","WIOTA",null,"15-134","CASS",null,"15G134","WOOLSTOCK",204,144]
[976,"HANCOCK","WODEN",null,"41-387","HANCOCK",null,"41G387","WORTHINGTON",381,382]
[977,"HARRISON","WOODBINE",null,"43-409","HARRISON",null,"43G409","WYOMING",626,523]
[978,"CLARKE","WOODBURN",null,"20-171","CLARKE",null,"20G171","YALE",287,267]
[979,"DALLAS","WOODWARD",null,"25-241","DALLAS",null,"25G241","YETTER",36,19]
[980,"WRIGHT","WOOLSTOCK",null,"99-955","WRIGHT",null,"99G955","YORKTOWN",82,60]
[981,"DUBUQUE","WORTHINGTON",null,"31-301","DUBUQUE",null,"31G301","ZEARING",617,528]
[982,"JONES","WYOMING",null,"53-500","JONES",null,"53G500","ZWINGLE",100,84]
[983,"GUTHRIE","YALE",null,"39-370","GUTHRIE",null,"39G370"]
[984,"CALHOUN","YETTER",null,"13-113","CALHOUN",null,"13G113"]
[985,"PAGE","YORKTOWN",null,"73-682","PAGE",null,"73G682"]
[986,"STORY","ZEARING",null,"85-824","STORY",null,"85G824"]
[987,"DUBUQUE & JACKSON ","ZWINGLE",null,"31-302","DUBUQUE & JACKSON ",null,"31G302"]

{"sheet":"HELP","index":1,"n_rows":2210,"n_cols":3,"rows_kept":2210,"cut":false,"hidden":false,"merged":[[1783,2,1784,2],[1761,2,1762,2],[1379,0,1380,0],[72,2,74,2],[865,1,866,1],[1773,2,1774,2]]}
[null,"City Budget Help"]
[null,"To return to the budget forms, click on the appropriate worksheet tab (CERT, Re-Est Revenues, etc. ) "]
[null,"Click on any of the following links to obtain the information you need"]
[null,"Administrative Rules   ( Amendments, Fund Transfers, Employee Benefits, Etc. )"]
[null,"Amendments     ( When is an amendment required? )"]
[null,"Amendment Filing Requirements     ( Timelines & required forms, etc. )"]
[null,"Budget Instructions    ( An overview of how to prepare the city  budget, fund types, etc. ) "]
[null,"Budget Instructions For Beginners   ( Definitions, Forms, and How they are completed ) "]
[null,"Order of Completion       ( Which BUDGET forms to fill out first )"]
[null,"City Chart of Accounts     ( August 22, 2014 )"]
[null,"Local Emergency Management Commission (EMC) Support     ( Iowa Code 29C.17 (5) )"]
[null,"EXCEL Macro Security Level   (Why doesn't the CERT page compute rates? Change Macro security level)"]
[null,"Fund Types   ( Funds types under which a city budgets ) "]
[null,"Filing Requirements   BUDGET   ( Timelines & required forms, etc. )"]
[null,"Internal Service Funds   ( Budgeting options for Internal Service Funds ) "]
[null,"Iowa Code 384.16 as amended July 2007 (Statutory Instructions for City Budgets Process, publishing, etc.)"]
[null,"Notice of Public Hearing Notice  BUDGET  ( Preparation, publishing or posting requirements )"]
[null,"Problems Printing the BLUE Numbers   ( The FIX  A few printers won't print the blue numbers. )"]
[null,"TIF Budgeting    ( New TIF budgeting and changes to the forms )"]
[null,"Homestead, Elderly, Military Credits    ( How credit are calculated and affect of reduced funding on city)"]
[null,"Property Tax Reform & the Replacement Claim Estimation Tabs  (SF 295 and the changes to the Budget process)"]
[null,"Municipal Oversight Information  (Annual and Periodic Examinations)"]
[null,"Maximum Tax Levy Hearing & Resolution (Process Instructions)"]
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[null,"CHANGING THE PRINT SETTING"]
[null,"A few printers will not print the blue numbers we use to alert you of \"cells\" containing formulas. Unfortunately, the process below must be done for EACH page."]
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[null,"Access the page you wish to change, then at the top left hand corner of the workhsheet     Click on     FILE,                               then PAGE SETUP…... A \"Page Setup\" window will appear. You'll see 4 tabs marked Page, Margins, Header/Footer and Sheet. Click on   Sheet"]
[null,"You will see the following option you can click and a check will be added under Print in the middle of the window:"]
[null,"\"Black and White\""]
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[null,"Follow this same procedure for each page you need to print. Remember only those worksheets printed using ALL CAPITALS LETTERS are required for submittal. ","HELP HOME"]
[null,"CHANGING THE PRINT SETTING EXCEL 2007 & LATER"]
[null,"The new Excel has 7 \"Ribbon\" options Home, Insert, Page Layout Formulas, Data, Review, and View.  Click on the \"Page Layout\" then, left click the little arrow in the lower right hand corner of the menu."]
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[null,"A \"Page Setup\" window will appear just like the older version of Excel talked about above. You'll see 4 tabs marked Page, Margins, Header/Footer and Sheet. Click on   Sheet"]
[null,"You will see the following option you can click and a check will be added under Print in the middle of the window:"]
[null,"\"Black and White\""]
[null,"Follow this same procedure for each page you need to print. Remember only those worksheets printed using ALL CAPITALS LETTERS are required for submittal. ","HELP HOME"]
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[null,"Excel Macro Security Level 2003 & EARLIER VERSIONS "]
[null,"The Excel file uses a MACRO to allow you to enter a large figure in the \"Requested\" column of the CERT page and, after an error message, it calculates the statutory maximum."]
[null,"To prevent the possibility that a virus macro might contaminate your system, the macro settings may be set to automatically disable ALL macros that are not signed and sent from a trusted source REGARDLESS OF WHICH VERSION OF EXCEL YOU ARE USING. The City Budget Excel file MUST have the macro \"Enabled\" to function correctly. To change the \"Macro Security\" level, follow the instructions below. Section (A) is for all version of Excel Except the newest version 2007 which is explained in (B) below."]
[null,"(A) \nYOU WILL NOT COMPROMISE YOUR VIRUS PROTECTION BY SETTING THE SECURITY LEVEL TO MEDIUM. IT WILL SIMPLY PROMPT YOU TO ENABLE OR DISABLE THE MACRO EACH TIME AN EXCEL FILE IS OPENED CONTAINING A MACRO.","HELP HOME"]
[null,"Once the security is changed, you MUST close the City Budget Excel file and reopen it to allow the Macros to work."]
[null,"1. On the Tools menu, point to Macro, and then click Security."]
[null,"2. Click the Security Level tab.","Return to Order of Completion"]
[null,"3. Click Medium or Low."]
[null,"Setting the Macro Security to LOW carries a risk ONLY if you exchange Excel files with other people. "]
[null,"Excel Macro Security Level OFFICE 2007 & LATER VERSION "]
[null,"                                                                                             (B)                                                                                                                                                                                           THE NEW EXCEL IS A LITTLE MORE COMPLICATED TO CHANGE THE MACRO SETTINGS BUT THE CHANGE IS ONLY NECESSARY ONCE. Again, once the security is changed, you MUST close the City Budget Excel file and reopen it to allow the settings to take affect                                                                                                                                                                                                                                                                                                                               "]
[null,"1.  Left Click on the Office Button on the top left of the screen. A drop down menu will appear. Left click on the \"Excel Options\" button on the lower right hand corner of the drop down menu and an Excel Options window will appear.\n2.  On the left menu bar of the Excel Options window left click on \"Trust Center\" and on the following screen left click on the \"Trust Cener Settings...\" button on the right side of that window.\n3.  In the Trust Center window you will see \"Macro Settings\". \"Click on the \"Disable all marcos with notification\" and then click the OK button in the lower right hand corner of the screen. This setting will protect you from possible virus but allow you to enable macros in the Excel files of your choice.\nSetting the Macro Security to LOW carries a risk ONLY if you exchange Excel files with other people."]
[null,"EVERY TIME YOU OPEN AN EXCEL 2007 FILE WITH MACROS YOU WILL RECEIVE A SECURITY WARNING ALLOWING YOU TO ENABLE THE MACRO VERY SIMILAR TO THE OLDER VERSIONS.                                                                                                                                                                 \nThe new version of Excel looks considerably different from the former versions. However, most the functions we use are the same only displayed in a different manner.                                                                                   \nYou will see a Security Warning bar with an Options button to the right such as below whenever you open a file containing a Macro.                  \nLeft Click the Option button."]
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[null,"You will see the screen below Left Click the option \"Enable this content\" and then click the    OK    button. The Macros will then be enable in this file."]
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[null,null,"HELP HOME"]
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["RETURN to CERT","24.48 Appeal to state board for suspension of limitations."]
[null,null,"RETURN to 384.1"]
[null,"1) If the property tax valuations effective January 1, 1979 and January 1 of any subsequent year, are reduced or there is an unusually low growth rate in the property tax base of a political subdivision, the political subdivision may appeal to the state appeal board to request suspension of the statutory property tax levy limitations to continue to fund the present services provided. A political subdivision may also appeal to the state appeal board where the property tax base of the political subdivision has been reduced or there is an unusually low growth rate for any of the following reasons: "]
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[null,"a. Any unusual increase in population as determined by the preceding certified federal census. "]
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[null,"b. Natural disasters or other emergencies. "]
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[null,"c. Unusual problems relating to major new functions required by state law. "]
[null,null,"HELP"]
[null,"d. Unusual staffing problems. ","HOME"]
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[null,"e. Unusual need for additional funds to permit continuance of a program which provides substantial benefit to its residents. "]
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[null,"f. Unusual need for a new program which will provide substantial benefit to residents, if the political subdivision establishes the need and the amount of the necessary increased cost. "]
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[null,"2) The state appeal board may approve or modify the request of the political subdivision for suspension of the statutory property tax levy limitations. "]
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[null,"3) Upon decision of the state appeal board, the department of management shall make the necessary changes in the total budget of the political subdivision and certify the total budget to the governing body of the political subdivision and the appropriate county auditors. "]
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[null,"4a) The city finance committee shall have officially notified any city of its approval, modification or rejection of the city's appeal of the decision of the director of the department of management regarding a city's request for a suspension of the statutory property tax levy limitation prior to thirty-five days before March 15. "]
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[null,"b) The state appeals board shall have officially notified any county of its approval, modification or rejection of the county's request for a suspension of the statutory property tax levy limitation prior to thirty-five days before March 15. "]
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[null,"5a) For purposes of this section only, \"political subdivision\" means a city, school district, or any other special purpose district which certifies its budget to the county auditor and derives funds from a property tax levied against taxable property situated within the political subdivision. "]
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[null,"b) For the purpose of this section, when the political subdivision is a city, the director of the department of management, and the city finance committee on appeal of the director's decision, shall be the state appeal board."]
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[null,null,"HELP"]
["RETURN to CERT","28E.22 Referendum for tax.","HOME"]
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[null,"1) The board of supervisors, or the city councils of a district composed only of cities, may, and upon receipt of a petition signed by five percent of the registered voters residing in the district shall, submit a proposition to the electorate residing in the district at any general election or at a special election held throughout the district. The proposition shall provide for the establishment of a public safety fund and the levy of a tax on taxable property located in the district at rates not exceeding the rates specified in this section for the purpose of providing additional moneys for the operation of the district. "]
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[null,"2) The ballot for the election shall be prepared in substantially the form for submitting special questions at general elections and the form of the proposition shall be substantially as follows: "]
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[null,"Shall an annual levy, the amount of which will not exceed a rate of one dollar and fifty cents per thousand dollars of assessed value of the taxable property in the unified law enforcement district be authorized for providing additional moneys needed for unified law enforcement services in the district? "]
[null,"Yes…"]
[null,"No…"]
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[null,"3) If a majority of the registered voters in each city and the unincorporated area of the county voting on the proposition approve the proposition, the county board of supervisors for unincorporated area and city councils for cities are authorized to levy the tax as provided in section 28E.23. "]
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[null,"4) Such moneys collected pursuant to the tax levy shall be expended only for providing additional moneys needed for unified law enforcement services in the district and shall be in addition to the revenues raised in the county and cities in the district from their general funds which are based upon an average of revenues raised for law enforcement purposes by the county or city for the three previous years. The amount of revenues raised for law enforcement purposes by the county for the three previous years shall be computed separately for the unincorporated portion of the district and for each city in the district. "]
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[null,"362.4 Petition of eligible electors.","HELP"]
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[null,"If a petition of the voters is authorized by the city code, the petition is valid if signed by eligible electors of the city equal in number to ten percent of the persons who voted at the last preceding regular city election, but not less than ten persons, unless otherwise provided by state law. The petition shall include the signatures of the petitioners, a statement of their place of residence, and the date on which they signed the petition. "]
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[null,"The petition shall be examined before it is accepted for filing. If the petition appears valid on its face it shall be accepted for filing. If it lacks the required number of signatures it shall be returned to the petitioner. "]
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[null,"Petitions which have been accepted for filing are valid unless written objections are filed with the city clerk within five working days after the petition is received. The objection process in section 44.8 shall be followed."]
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["RETURN to CERT","384.1 Taxes certified.","HELP"]
[null,null,"HOME"]
[null,"A city may certify taxes to be levied by the county on all taxable property within the city limits, for all city government purposes. However, the tax levied by a city on tracts of land and improvements thereon used and assessed for agricultural or horticultural purposes, shall not exceed three dollars and three-eighths cents per thousand dollars of assessed value in any year. Improvements located on such tracts of land and not used for agricultural or horticultural purposes and all residential dwellings are subject to the same rate of tax levied by the city on all other taxable property within the city. A city's tax levy for the general fund shall not exceed eight dollars and ten cents per thousand dollars of taxable value in any tax year, except for the levies authorized in section 384.12."]
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[null,"Appeal for Suspension of Limitation"]
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[null,"Due Date for Appeal"]
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["RETURN to CERT","384.12 Additional taxes.","HELP"]
[null,null,"HOME"]
[null,"A city may certify, for the general fund levy, taxes which are not subject to the limit provided in section 384.1, and which are in addition to any other moneys the city may wish to spend for such purposes, as follows: "]
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[null,"1. A tax not to exceed thirteen and one-half cents per thousand dollars of assessed value for the support of instrumental or vocal musical groups, one or more organizations which have tax-exempt status under section 501(c)(3) of the Internal Revenue Code and are organized and operated exclusively for artistic and cultural purposes, or any of these purposes, subject to the following: "]
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[null,"a. Upon receipt of a petition valid under the provisions of section 362.4, the council shall submit to the voters at the next regular city election the question of whether a tax shall be levied. "]
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[null,"b. If a majority approves the levy, it may be imposed. "]
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[null,"c. The levy can be eliminated by the same procedure of petition and election. "]
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[null,"d. A tax authorized by an election held prior to the effective date of the city code may be continued until eliminated by the council, or by petition and election. "]
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[null,"2. A tax not to exceed eighty-one cents per thousand dollars of assessed value for development, operation, and maintenance of a memorial building or monument, subject to the provisions of subsection 1. ","HELP\nHOME"]
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[null,"3. A tax not to exceed thirteen and one-half cents per thousand dollars of assessed value for support of a symphony orchestra, subject to the provisions of subsection 1. "]
["RETURN to CERT"]
[null,"4. A tax not to exceed twenty-seven cents per thousand dollars of assessed value for the operation of cultural and scientific facilities, subject to the provisions of subsection 1, except that the question may be submitted on the council's own motion. "]
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[null,"5. A tax to aid in the construction of a county bridge, subject to the provisions of subsection 1, except that the question must be submitted at a special election. The expense of a special election under this subsection must be paid by the county. The notice of the special election must include full details of the proposal, including the location of the proposed bridge, the rate of tax to be levied, and all other conditions. "]
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[null,"6. A tax to aid a company incorporated under the laws of this state in the construction of a highway or combination bridge across any navigable boundary river of this state, commencing or terminating in the city and suitable for use as highway, or for both highway and railway purposes. This tax levy is subject to the provisions of subsections 1 and 5. The levy is limited to one dollar and thirty-five cents per thousand dollars of the assessed value of taxable property in the city. The estimated cost of the bridge must be at least ten thousand dollars, and the city aid may not exceed one-half of the estimated cost. The notice of the special election must include the name of the corporation to be aided, and all conditions required of the corporation. Tax moneys received for this purpose may not be paid over by the county treasurer until the city has filed a statement that the corporation has complied with all conditions. "]
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[null,"7. If a tax has been voted for aid of a bridge under subsection 6, a further tax may be voted for the purpose of purchasing the bridge, subject to the provisions of subsection 1. The levy under this subsection is limited to three dollars and thirty-seven and one-half cents per thousand dollars of the assessed value of the taxable property in the city, payable in not less than ten annual installments. ","HELP\nHOME"]
["RETURN to CERT"]
[null,"8. A tax for the purpose of carrying out the terms of a contract for the use of a bridge by a city situated on a river over which a bridge has been built. The tax may not exceed sixty-seven and one-half cents per thousand dollars of assessed value each year. "]
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[null,"9. A tax for aid to a public transportation company, subject to the procedure provided in subsection 1, except the question must be submitted at a special election. The levy is limited to three and three-eighths cents per thousand dollars of assessed value. In addition to any other conditions the following requirements must be met before moneys received for this purpose may be paid over by the county treasurer: "]
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[null,"a. The public transportation company shall provide the city with copies of state and federal income tax returns for the five years preceding the year for which payment is contemplated or for such lesser period of time as the company has been in operation. "]
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[null,"b. The city shall, in any given year, be authorized to pay over only such sums as will yield not to exceed two percent of the public transportation company's investment as the same is valued in its tax depreciation schedule, provided that corporate profits and losses for the five preceding years or for such lesser period of time as the company has been in operation shall not average in excess of a two percent net return. Taxes levied under this subsection may not be used to subsidize losses incurred prior to the election required by this subsection. "]
["RETURN to CERT"]
[null,"10. A tax for the operation and maintenance of a municipal transit system, and for the creation of a reserve fund for the system, in an amount not to exceed ninety-five cents per thousand dollars of assessed value each year, when the revenues from the transit system are insufficient for such purposes, but proceeds of the tax may not be used to pay interest and principal on bonds issued for the purposes of the transit system. "]
[null,null,"HELP"]
[null,"11. If a city has entered into a lease of a building or complex of buildings to be operated as a civic center, a tax sufficient to pay the installments of rent and for maintenance, insurance and taxes not included in the lease rental payments. ","HOME"]
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[null,"12. A tax not to exceed thirteen and one-half cents per thousand dollars of assessed value each year for operating and maintaining a civic center owned by a city. "]
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[null,"13. A tax not to exceed six and three-fourths cents per thousand dollars of assessed value for planning a sanitary disposal project. "]
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[null,"14. A tax not to exceed twenty-seven cents per thousand dollars of assessed value each year for an aviation authority as provided in section 330A.15. "]
["RETURN to CERT"]
[null,"15. A tax not to exceed six and three-fourths cents per thousand dollars of assessed value each year for a levee improvement fund in special charter cities as provided in section 420.155. "]
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[null,"16. A tax not to exceed twenty and one-half cents per thousand dollars of assessed value each year to maintain an institution received by gift or devise, subject to an election as required under subsection 1. "]
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[null,"17. A tax to pay the premium costs on tort liability insurance, property insurance, and any other insurance that may be necessary in the operation of the city, the costs of a self-insurance program, the costs of a local government risk pool and amounts payable under any insurance agreements to provide or procure such insurance, self-insurance program, or local government risk pool. "]
["RETURN to CERT"]
[null,"18. A tax to fund an emergency medical services district under chapter 357G. ","HELP"]
[null,null,"HOME"]
[null,"19. A tax that exceeds any tax levy limit within this chapter, provided the question has been submitted at a special levy election and received a simple majority of the votes cast on the proposition to authorize the enumerated levy limit to be exceeded for the proposed budget year. "]
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[null,"a. The election may be held as specified in this subsection if notice is given by the city council, not later than thirty-two days before the second Tuesday in March, to the county commissioner of elections that the election is to be held. "]
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[null,"b. An election under this subsection shall be held on the second Tuesday in March and be conducted by the county commissioner of elections in accordance with the law. "]
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[null,"c. The ballot question shall be in substantially the following form: "]
["RETURN to CERT"]
[null,"d. The commissioner of elections conducting the election shall notify the city officials and other county auditors where applicable, of the results within two days of the canvass which shall be held beginning at one o'clock on the second day following the special levy election. "]
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[null,"e. Notice of the election shall be published twice in accordance with the provisions of section 362.3, except that the first such notice shall be given at least two weeks before the election. "]
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[null,"f. The cost of the election shall be borne by the city. ","HELP"]
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[null,"g. The election provisions of this subsection shall supersede other provisions for elections only to the extent necessary to comply with the provisions hereof. "]
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[null,"h. The provisions of this subsection apply to all cities, however organized, including special charter cities which may adopt ordinances where necessary to carry out these provisions. "]
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[null,"i. The council shall certify the city's budget with the tax askings not exceeding the amount approved by the special levy election. "]
["RETURN to CERT"]
[null,"20. A tax not to exceed twenty-seven cents per thousand dollars of assessed value for support of a public library, subject to petition and referendum requirements of subsection 1, except that if a majority approves the levy, it shall be imposed. "]
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[null,"21. A tax for the support of a local emergency management commission established pursuant to chapter 29C. "]
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[null,"384.16 City budget."]
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[null,"Annually, a city that has satisfied the requirements of section 384.22, subsection 3, shall prepare and adopt a budget, and shall certify taxes as follows: "]
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[null,"1a) A budget must be prepared for at least the following fiscal year. When required by rules of the committee, a tentative budget must be prepared for one or two ensuing years. A proposed budget must show estimates of the following: "]
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[null,"(1) Expenditures for each program. ","HELP"]
[null,"(2) Income from sources other than property taxation. ","HOME"]
[null,"(3) Amount to be raised by property taxation, and the property tax rate expressed in dollars per one thousand dollars assessed valuation. "]
[null,"b) A budget must show comparisons between the estimated expenditures in each program in the following year and the actual expenditures in each program during the two preceding years. Wherever practicable, as provided in rules of the committee, a budget must show comparisons between the levels of service provided by each program as estimated for the following year, and actual levels of service provided by each program during the two preceding years. For each city that has established an urban renewal area, the budget shall include estimated and actual tax increment financing revenues and all estimated and actual expenditures of the revenues, proceeds from debt and all estimated  and actual expenditures of the debt proceeds, and identification of any entity receiving a direct payment of taxes funded by tax increment financing revenues and shall include the total amount of loans, advances, indebtedness, or bonds outstanding at the close of the most recently ended fiscal year, which qualify for payment from the special fund created in section 403.19, including interest negotiated on such loans, advances, indebtedness, or bonds. For purposes of this subsection, \"indebtedness\" includes written agreements whereby the city agrees to suspend, abate, exempt, rebate, refund, or reimburse property taxes, provide a grant for property taxes paid, or make a direct payment of taxes, with moneys in the special fund. The amount of loans, advances, indebtedness, or bonds shall be listed in the aggregate for each city reporting. The city finance committee, in consultation with the department of management and the legislative services agency, shall determine reporting criteria and shall prepare a form for reports filed with the department pursuant to this section. The department shall make the information available by electronic means."]
[null,"2. Not less than twenty days before the date that a budget must be certified to the county auditor and not less than ten days before the date set for the hearing, the clerk shall make available a sufficient number of copies of the detailed budget to meet the requests of taxpayers and organizations, and have them available for distribution at the offices of the mayor and clerk and at the city library, if any, or have a copy posted at one of the three places designated by ordinance for posting notices if there is no library. "]
[null,"3. The council shall set a time and place for public hearing on the budget before the final certification date and shall publish notice of the hearing not less than ten nor more than twenty days before the hearing in a newspaper published at least once weekly and having general circulation in the city. However, if the city has a population of two hundred or less, publication may be made by posting in three public places in the city. A summary of the proposed budget shall be included in the notice. Proof of publication must be filed with the county auditor. The department of management shall prescribe the form for the public hearing notice for use by cities. "]
[null,"4. At the hearing, any resident or taxpayer of the city may present to the council objections to any part of the budget for the following fiscal year or arguments in favor of any part of the budget. "]
[null,"5. After the hearing, the council shall adopt by resolution a budget for at least the next fiscal year, and the clerk shall certify the necessary tax levy for the next fiscal year to the county auditor and the county board of supervisors. The tax levy certified may be less than but not more than the amount estimated in the proposed budget submitted at the final hearing, unless an additional tax levy is approved at a city election. Two copies each of the detailed budget as adopted and of the tax certificate must be transmitted to the county auditor, who shall complete the certificates and transmit a copy of each to the department of management. "]
[null,"6. Taxes levied by a city whose budget is certified after March 15 shall be limited to the prior year's budget amount. However, this penalty may be waived by the director of the department of management if the city demonstrates that the March 15 deadline was missed because of circumstances beyond the control of the city. "]
[null,"7. A city that does not submit a budget in compliance with this section shall have all state funds withheld until a budget that is in compliance with this section is filed with the county auditor and subsequently received by the department of management.  The department of management shall send notice to the state agencies responsible for disbursement of state funds and that notice is sufficient authorization for those funds to be withheld until later notice is given by the department of management to release those funds. "]
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[null,"384.19 Written protest.","HELP"]
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[null,"Within a period of ten days after the final date that a budget or amended budget may be certified to the county auditor, persons affected by the budget may file a written protest with the county auditor, specifying their objections to the budget or any part of it. A protest must be signed by qualified electors equal in number to one-fourth of one percent of the votes cast for governor in the last preceding general election in the city, but the number shall not be less than ten persons and the number need not be more than one hundred persons. "]
[null,"Upon the filing of any such protest, the county auditor shall immediately prepare a true and complete copy of the written protest, together with the budget to which the objections are made, and shall transmit the same forthwith to the state appeal board, and shall also send a copy of the protest to the council. "]
[null,"The state appeal board shall proceed to consider the protest in accordance with the same provisions that protests to budgets of municipalities are considered under chapter 24. The state appeal board shall certify its decision with respect to the protest to the county auditor and to the parties to the appeal as provided by rule, and the decision shall be final. "]
[null,"The county auditor shall make up the records in accordance with the decision and the levying board shall make its levy in accordance with the decision. Upon receipt of the decision the council shall correct its records accordingly, if necessary. "]
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[null,"384.22, Subsection 3"]
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[null,"3) The annual financial report shall be prepared on forms and pursuant to instructions prescribed by the auditor of state and shall be filed with the auditor of state.  The urban renewal report shall be filed with the department of management.  Each report must be filed prior to the publication and adoption of the budget under section 384.16 for the fiscal year beginning July 1 following the date such reports are due.  If such reports are not filed pursuant to the requirements of this section, the department of management shall not certify the city's taxes back to the county auditor under section 24.17."]
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[null,"384.32 Tax to pay.","HELP"]
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[null,"Taxes for the payment of general obligation bonds must be levied in accordance with chapter 76, and the bonds are payable from the levy of unlimited ad valorem taxes on all the taxable property within the city through its debt service fund authorized by section 384.4. "]
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[null,"384.33 Action."]
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[null,"No action may be brought which questions the legality of general obligation bonds or the power of the city to issue the bonds or the effectiveness of any proceedings relating to the authorization and issuance of the bonds from and after sixty days from the time the bonds are ordered issued by the city. "]
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[null,"384.34 Local budget law."]
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[null,"The provisions of division II of this chapter do not apply to any bonds issued pursuant to this division. "]
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[null,"384.35 Rule of construction.","HELP"]
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[null,"The enumeration in this division of specified powers and functions is not a limitation of the powers of cities, but the provisions of this division and the procedures prescribed for exercising the powers and functions enumerated in this division shall control and govern in the event of any conflict with the provisions of any other section, division or chapter of the city code or with the provisions of any other law. "]
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[null,"384.4 Debt service fund.","HELP"]
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[null,"1) A city shall establish a debt service fund and shall certify taxes to be levied for the debt service fund in the amount necessary to pay: "]
[null,"a) Judgments against the city, except those authorized by state law to be paid from other funds. "]
[null,"b) Interest as it becomes due and the amount necessary to pay, or to create a sinking fund to pay, the principal at maturity of all general obligation bonds issued by the city or to pay, or to create a sinking fund to pay, amounts as due on loans received through the Iowa community development loan program.* "]
[null,"c) Payments required to be made from the debt service fund under a lease or lease-purchase agreement. "]
[null,"d) Payments required to be made from the debt service fund under a loan agreement."]
[null,"e) Payments authorized to be made from the debt service fund to a flood project fund under section 418.14, subsection 4."]
[null,"2) Moneys pledged or available to service general obligation bonds, and received from sources other than property taxes, must be deposited in the debt service fund. "]
["RETURN to CERT"]
[null,"3) If a final judgment is entered against a city with a population of five hundred or less for an amount in excess of eighty-eight thousand dollars over and above what is covered by liability insurance, such city may spread the budgeting and payment of that portion not covered by insurance over a period of time not to exceed ten years. Interest shall be paid by the city on the unpaid balance. This paragraph shall only apply to final judgments entered but not fully satisfied prior to March 25, 1976. "]
[null,"4) The taxes realized from the tax levy imposed under section 346.27, subsection 22, for a joint county-city building shall be deposited into a separate account in the city's debt service fund for the payment of the annual rent and shall be disbursed persuant to section 346.27, subsection 22."]
[null,"384.6 Trust and agency funds.","HELP"]
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[null,"A city may establish trust and agency funds for the following purposes: "]
["RETURN to CERT"]
[null,"1. Accounting for pension and related employee benefit funds as provided by the city finance committee. A city may certify taxes to be levied for a trust and agency fund in the amount necessary to meet its obligation.\n"]
[null,"a) A city may make contributions to a retirement system other than the Iowa public employees' retirement system for its city manager, or city administrator performing the duties of city manager, in an annual amount not to exceed the amount that would have been contributed by the employer under section 97B.11. "]
[null,"b) If a police chief or fire chief has submitted a written request to the board of trustees to be exempt from chapter 411, authorized in section 411.3, subsection 1, a city shall make contributions for the chief, in an amount not to exceed the amount that would have been contributed by the city under section 411.8, subsection 1, paragraph \"a\", to the international city management association/retirement corporation. "]
[null,"c) A city which has contracted with another city or governmental entity for the provision of public safety services, including but not limited to police protection, fire protection, ambulance, or hazardous materials response, may, pursuant to contract, make contributions for pension and related employee benefits for personnel of the other city or governmental entity providing such services to the city.  The city may make such contributions in an annual amount not to exceed the amount of contributions for penstion and related employee benefits that would other wise be paid by the other city or governmental entity for such personnel."]
[null,"2. Accounting for gifts received by the city for a particular purpose. "]
[null,"3. Accounting for money and property received and handled by the city as trustee or custodian or in the capacity of an agent. "]
[null,"384.7 Capital improvements fund.","HELP"]
["RETURN to CERT",null,"HOME"]
[null,"A city may establish a capital improvements reserve fund, and may certify taxes not to exceed sixty-seven and one-half cents per thousand dollars of taxable value each year to be levied for the fund for the purpose of accumulating moneys for the financing of specified capital improvements, or carrying out a specific capital improvement plan. "]
[null,"The question of the establishment of a capital improvements reserve fund, the time period during which a levy will be made for the fund, and the tax rate to be levied for the fund is subject to approval by the voters, and may be submitted at any city election upon the council's motion, or shall be submitted at the next regular city election upon receipt of a valid petition as provided in section 362.4. "]
[null,"If a continuing capital improvements levy is established by election, it may be terminated in the same manner, upon the council's motion or upon petition. Balances in a capital improvements reserve fund are not unencumbered or unappropriated funds for the purpose of reducing tax levies. Transfers may be made between the capital improvements reserve fund, construction funds, and the general fund, as provided in rules promulgated by the city finance committee created in section 384.13. "]
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[null,"384.8 Emergency fund.","HELP"]
["RETURN to CERT",null,"HOME"]
[null,"A city may establish an emergency fund and may certify taxes not to exceed twenty-seven cents per thousand dollars of taxable value each year to be levied for the fund. Transfers may be made from the emergency fund to the general fund as provided in rules promulgated by the city finance committee created in section 384.13. "]
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[null,"386.1 Definitions. \"Self-Supported Municipal Improvement Districts\"."]
["RETURN to CERT"]
[null,"The following is the definitions used within SSMID statute. SSMIDs have separate valuation for each individual SSMID created by the city. How to fill out this section of the "]
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[null,"As used in this chapter, unless the context requires otherwise: "]
[null,"1) \"Book\", \"list\", \"record\", or \"schedule\" kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1."]
[null,"2) \"Cost\" of any improvement or self-liquidating improvement includes construction contracts and the cost of engineering, architectural, technical, and legal services, preliminary reports, property valuations, estimates, plans, specifications, notices, acquisition of real and personal property, consequential damages or costs, easements, rights of way, supervision, inspection, testing, publications, printing and sale of bonds, interest during construction and for not more than six months thereafter, and provisions for contingencies. "]
[null,"3) \"District\" means a self-supported municipal improvement district which may be created and the property therein taxed in accordance with this chapter. "]
[null,"4) \"Improvement\" means any of the following: "]
[null,"a. All or any part of a city enterprise as defined in section 384.24, subsection 2. "]
[null,"b. Public improvements as defined in section 384.37, subsection 19. "]
[null,"c. Those structures, properties, facilities or actions, the acquisition, construction, improvement, installation, reconstruction, enlargement, repair, equipping, purchasing, or taking of which would constitute an essential corporate purpose or general corporate purpose as defined in section 384.24, subsections 3 and 4. ","HELP\nHOME"]
[null,"5) \"Property\" means real property as defined in section 4.1, subsection 13, and in section 427A.1, subsection 1, paragraph \"h\". "]
[null,"6) \"Property owner\" or \"owner\" means the owner of property, as shown by the transfer books in the office of the county auditor of the county in which the property is located. "]
[null,"7) \"Self-liquidating improvement\" means any facility or property proposed to be leased in whole or in part to any person or governmental body to further the corporate purposes of the city and: "]
[null,"a. To aid in the commercial development of the district. "]
[null,"b. To further the purposes of the districts or "]
[null,"c. Not substantially reduce the city's property tax base. "]
[null,"8) The use of the conjunctive \"and\" includes the disjunctive \"or\" and the use of the disjunctive \"or\" includes the conjunctive \"and\", unless the context clearly indicates otherwise. "]
[null,"9) All definitions in section 362.2 are incorporated by reference as a part of this chapter, except as provided in subsection 4. "]
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[null,"CITY FINANCE COMMITTEE  [545] Administrative Rules","HELP"]
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[null,"CHAPTER 1 – OPERATIONS OF CITY FINANCE COMMITTEE (GNA) . . ."]
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[null,"CHAPTER 2 – BUDGET AMENDMENTS AND FUND TRANSFERS (GNA) ."]
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[null,"CHAPTER 3 – BUDGET FORMS (GNA) . . . . . . . . . . . . . . . . . . . . . . . . . . ."]
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[null,"CHAPTER 4 – EMPLOYEE BENEFITS (GNA) . . . . . . . . . . . . . . . . . . . . ."]
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[null,"CHAPTER 5 – PETITIONS FOR RULE MAKING (GNA) . . . . . . . . . . . ."]
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[null,"CHAPTER 6 – DECLARATORY ORDERS (GNA) . . . . . . . . . . . . . . . . . . ."]
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[null,"CHAPTER 7 – AGENCY PROCEDURE FOR RULE MAKING (GNA) ."]
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[null,"CHAPTER 8 – PUBLIC RECORDS AND FAIR INFORMATION PRACTICES (GNA) . "]
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[null,"CHAPTER 9 – LAW ENFORCEMENT OFFICER TRAINING REIMBURSEMENT (GNA) . "]
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[null,"CHAPTER 10 – TAX RATE SUSPENSION APPEAL (GNA) . . . . . . . . . . ."]
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[null,"545 – ANALYSIS (GNA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ."]
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[null,"Ch 1, p.1 "]
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[null,"City Finance[545]"]
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[null,"CHAPTER 1"]
["RETURN"]
["RULES ","OPERATIONS OF CITY FINANCE COMMITTEE"]
["INDEX"]
[null,"[Prior to 11/30/88, see City Finance Committee[230] Ch 1]"]
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[null,"545—1.1(384) Purpose. To ensure that the proceedings of the city finance committee are conducted in an orderly manner and also to provide that the public is kept informed of actions taken by the city finance committee, the committee adopts the following rules."]
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[null,"545—1.2(384) Membership. The selection, appointment and approval of members to the city finance committee are made as provided for in Iowa Code section 384.13. Names of designees shall be given to the committee chairperson in writing by July 1 of each year, or promptly, if changed."]
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[null,"545—1.3(384) Responsibilities of officers. The officers of the city finance committee shall consist of a chairperson, a vice chairperson and a secretary. "]
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[null,"1.3(1) Chairperson. The chairperson shall be elected yearly and shall preside over the proceedings of the city finance committee. Upon a vacancy on the city finance committee the chairperson shall notify the governor that a vacancy exists."]
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[null,"1.3(2) Vice chairperson. The vice chairperson shall serve in absence of the chairperson, and shall be assigned such other duties as the committee determines. The vice chairperson shall be elected yearly."]
[]
[null,"1.3(3) Secretary. Yearly, the city finance committee shall appoint a secretary to record the proceedings of the committee. The secretary may or may not be a member of the committee. The secretary shall give advance public notice of the time and place of each meeting. The notice must be in accordance with Iowa Code section 21.4. At least one week prior to the date of a meeting, the secretary shall prepare a tentative agenda for the next meeting of the committee and distribute this tentative agenda to the persons listed on a mailing list approved by the committee. This agenda shall also list the date, time and place of the meeting.The secretary shall keep minutes of all proceedings of each meeting. The minutes will constitute the official record of all actions of the committee. Following each meeting, the secretary shall duplicate the minutes and distribute them to the persons listed on the approved mailing list. When the secretary is absent from a committee meeting, the chairperson shall appoint a member of the committee to act as secretary until such time as the regular secretary is present. The secretary shall provide to the committee members a list of the committee’s members including the members’ addresses, telephone numbers and term of office."]
[]
[null,"545—1.4(384) Subcommittees. The city finance committee may establish temporary or permanent subcommittees to research and investigate items of business to the committee. The rules set forth in this chapter shall guide the subcommittee, if applicable. Subcommittee members shall be appointed by the chairperson and reported to the committee. Subcommittee members need not be members of the committee. They may be reimbursed for expenses in the same manner as committee members."]
[]
[null,"545—1.5(384) Staff. The executive director of the department of management shall provide staff assistance to the committee as provided by law."]
[]
[null,"545—1.6(384) Compensation. Committee members are to be compensated as provided by law."]
[]
[null,"545—1.7(384) Meeting. A meeting of the committee shall be held at the call of the director of the department of management or upon an appeal of the director’s decision.Ch 1, p.2 City Finance[545]All meetings of the committee shall be open to the public at all times, except that closed meetings may be held for the purposes provided in Iowa Code section 21.5. Closed sessions shall be called and conducted as provided for in section 21.5."]
[]
[null,"545—1.8(384) Office location. All submissions to or requests of the committee shall be made through the department of management office during normal working hours.All records, minutes, manuals and other information concerning the proceedings of the committee shall be kept in the office of the director of the department of management. Such information shall be open to inspection by the public during normal working hours."]
[]
[null,"545—1.9(384) Quorum and majority vote. A quorum shall consist of five members of the committee. All actions of the committee for promulgating rules as provided for by law shall require five votes. All other actions of the committee must be approved by a simple majority vote of the members presentat a meeting. The secretary shall record the vote of each member of the committee indicating if the vote was an aye, no, or abstention."]
[]
[null,"545—1.10(384) Order of business. The meetings of the city finance committee are to be presided over by the chairperson or the vice chairperson. Unless otherwise stipulated in these rules, Robert’s Rules of Order are to be followed in conducting the business of the committee.These rules are intended to implement Iowa Code sections 384.13 to 384.22."]
[]
[null,"[Filed 11/4/74][Filed 11/3/88, Notice 5/4/88—published 11/30/88, effective 1/4/89][Filed 4/24/91, Notice 11/14/90—published 5/15/91, effective 6/19/91] "]
[null,null,"HELP"]
["RETURN",null,"HOME"]
["RULES "]
["INDEX"]
[]
[null,"Ch 2, p.1 "]
[]
[null,"City Finance[545]"]
[]
["RETURN","CHAPTER 2","HELP"]
["RULES ",null,"HOME"]
["INDEX","BUDGET AMENDMENTS AND FUND TRANSFERS"]
[]
[null,"[Prior to 11/30/88, see City Finance Committee[230] Ch 2]"]
[]
[null,"PREAMBLE"]
[]
[null,"Consistent with home rule legislation, the city finance committee encourages as much flexibility as possible in the municipal budget administration. At the same time, it is the responsibility of the city finance committee to require those procedures and processes necessary to ensure adequate notice to citizens of proposed and adopted changes in the local budget and to provide an opportunity for citizen involvement in the reallocation process. "]
[]
[null,"545—2.1(384,388) Definitions. The following terms when used in the rules of this part have the following meanings: "]
[]
[null,"\"Act\" means the home rule Act, Acts of the Sixty-fourth General Assembly, chapter 1088, as amended. "]
[]
[]
[null,"BUDGET AMENDMENT DEFINITION:"]
[]
[null,"\"Budget amendment\" means any change in the appropriations of a city’s budget after the budget has been finally adopted, and that requires preparation and adoption as provided in Iowa Code section384.16 and subject to protest in section 384.19.If in these rules the committee has provided that amendments of certain types or up to certain amounts do not require preparation and adoption as provided in Iowa Code section 384.15 and are not subject to protest as provided in section 384.19, then these types of amendments are not considered to be budget amendments                                                       (An increase in any one of the 9 expenditure programs over the budgeted amount REQUIRES an amendment to the budget PRIOR to making the expenditure. This cannot always be done, however, a city should not wait to amend to see if any other programs will be exceed. .                                                                  "]
[null,"(An increase in any one of the 9 expenditure programs over the budgeted amount REQUIRES an amendment to the budget PRIOR to making the expenditure. This cannot always be done, however, a city should not wait to amend to see if any other programs will be exceed.  "]
[]
[]
[null,"\"Budget appropriation\" means the allocation of the total appropriation to each program for the following fiscal year, as provided for by a city’s budget as finally adopted. All appropriations shall be allocated to one or more of the nine programs as defined in this rule. Any expenditure authorized in Iowa Code sections 384.23 to 384.94 shall be deemed appropriated. "]
[null,null,"HELP"]
[null,"Detailed budget shall mean documenting revenues and transfer in by sources and funds, and documenting expenditures and transfers out by funds, functions, and objects.","HOME"]
[]
[null,"\"Fund\" means a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations."]
[]
[null,"\"Program\" means any one of the following nine major functions of public service that the city finance committee requires cities to use in defining its program structure:"]
[]
[null,"1. Public safety;"]
[]
[null,"2. Public works;"]
[]
[null,"3. Health and social services;"]
[]
[null,"4. Culture and recreation;"]
[]
[null,"5. Community and economic development;"]
[]
[null,"6. General government;"]
[]
[null,"7. Debt service;"]
[]
[null,"8. Capital projects;"]
[]
[null,"9. Business-type activities."]
[]
[null,"\"Transfers between funds\" means the transfer of amounts from one fund to another fund. "]
[]
[null,"545—2.2(384,388) Appropriation of unanticipated amount. Budget amendments to the adopted city budget to permit the appropriation and expenditure of unencumbered and unanticipated balances,or amounts anticipated to be available from sources other than property taxes but which have not been appropriated in the adopted budget shall be prepared as provided in Iowa Code section 384.16 and subject to protest as provided in section 384.19. All adopted budget amendments to appropriate and expend unanticipated amounts must be certified to the auditor of the county or counties where the city is located and to the director of the department ofmanagement.Ch 2, p.2 City Finance[545]"]
[]
[null,"545—2.3(384,388) Transfers between programs. Except as specifically provided elsewhere inthese rules, all appropriation transfers between programs are budget amendments and shall be pre-paredas provided in Iowa Code section 384.16 and subject to protest as provided in section 384.19. All adopted budget amendments to permit the transfer of adopted budget appropriations between programs must be certified to the auditor of the county or counties where the city is located and to the director of the department of management."]
[null,"545—2.4(384,388) Transfers within programs. Transfers within programs are not budget amendmentswithin the meaning of Iowa Code section 384.18. It is the responsibility of the governing bodyof each city to provide its own written rules for transfers within programs."]
[]
[null,"545—2.5(384,388) Fund transfers. 2.5(1) General provision. Transfers between funds in one program are types of amendments that do not require preparation and adoption as provided in section 384.16 and are not subject to protest asprovided in section 384.19, but such transfers must comply with the state laws regarding the funds andthe following sub-rules:"]
[null,null,"HELP"]
[null,"2.5(2) Emergency fund. No transfer may be made from any fund to the emergency fund.","HOME"]
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[null,"2.5(3) Debt service fund. Except where specifically prohibited by state law, moneys may betransferred from any other city fund to the debt service fund to meet outstanding principal and interest.Such transfers must be authorized by the original budget or a budget amendment which has beenadopted as provided in section 384.16 and subject to protest as provided in section 384.19."]
[]
[null,"2.5(4) Capital improvements reserve fund. Except where specifically prohibited by state law,moneys may be transferred from any city fund to the capital improvements reserve fund for purposesspecified in Iowa Code section 384.7. Such transfers must be authorized by the original budget or a budget amendment which has been adopted as provided in section 384.16 and subject to protest as pro-videdin section 384.19."]
[]
[null,"2.5(5) City utility fund and city enterprise fund. Any governing body of a city utility, combined utility system, city enterprise, or combined city enterprise which has a surplus in its fund may transfersuch surpluses to any other city fund, except the emergency fund, by resolution of the appropriate governing body. For the purposes of this sub-rule, a surplus may exist only after all required transfers have been made to any restricted accounts in accordance with the terms and provisions of any revenue bonds of loan agreements relating to the utility or enterprise fund.A surplus shall be defined as the cash balance in the operating account or the unrestricted retained earnings calculated in accordance with GAAP in excess of:"]
[]
[null,"a. The amount of the expenses of disbursements for operating and maintaining the utility or enterprisefor the preceding three months, and,"]
[]
[null,"b. The amount necessary to make all required transfers to restricted accounts for the succeedingthree months.These rules are intended to implement Iowa Code chapters 384 and 388."]
[]
[null,"[Filed 11/4/74][Amendment filed 10/10/75, Notice 8/25/75—published 10/20/75, effective 11/24/75][Filed emergency 12/23/83 after Notice of 10/26/83—published 1/18/84, effective 12/23/83][Filed 11/3/88, Notice 5/4/88—published 11/30/88, effective 1/4/89] "]
[null,null,"HELP"]
["RETURN",null,"HOME"]
["RULES "]
["INDEX"]
[]
[null,"Ch 3, p.1 "]
[]
[null,"City Finance[545]"]
[]
["RETURN","CHAPTER 3","HELP"]
["RULES ",null,"HOME"]
["INDEX","BUDGET FORMS"]
[]
[null,"[Prior to 11/30/88, see City Finance Committee[230] Ch 3]"]
[]
[null,"545—3.1(384) Budget forms. "]
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[null,"The city finance committee may propose to the director of the department of management forms to be used for public notice of estimates and for certifying the original budget or budget amendments. These rules are intended to implement Iowa Code sections 384.13 to 384.22. "]
[]
[null,"[Filed 11/4/74]"]
[]
[null,"[Filed 11/3/88, Notice 5/4/88—published 11/30/88, effective 1/4/89]"]
[]
[null,"Ch 4, p.1"]
[]
[null,"City Finance[545]"]
[]
["RETURN","CHAPTER 4","HELP"]
["RULES ",null,"HOME"]
["INDEX","EMPLOYEE BENEFITS"]
[]
[null,"[Prior to 11/30/88, see City Finance Committee[230] Ch 4]"]
[]
[null,"545—4.1(384) Definition. Employee benefits are defined as and limited to the following:"]
[]
[null,"1. Employer’s share of FICA (Federal Insurance Contribution Act)."]
[]
[null,"2. Employer’s share of IPERS (Iowa Public Employees’ Retirement System)."]
[]
[null,"3. Employer’s share of police and fire retirement systems."]
[]
[null,"4. Employer’s share of medical payments under Iowa Code chapters 410 and 411."]
[]
[null,"5. Retiree Hospital/Medical/Prescription benefits pursuant to Iowa Code Chapter 364.25. "]
[]
[null,"6. Workers' compensation costs or insurance premiums."]
[]
[null,"7. Unemployment benefits."]
[]
[null,"8. Employer's share of employee benefit plan costs for employees and their dependents which would include only:"]
[]
[null,"Hospital/medical/prescription benefits;"]
[null,"Dental benefits;"]
[null,"Disability insurance benefits;"]
[null,"Life insurance benefits;"]
[null,"Long term care insurance benefits;"]
[null,"Vision benefits."]
[]
[null,"9. Deferred compensation programs for city managers, fire chiefs, and police chiefs who do not participate in either IPERS or the Municipal Fire and Police Retirement System of Iowa (MFPRSI)."]
[]
[null,"10. Employee wellness programs that are a part of, or are included with, a hospital/medical/prescription benefit program or a health and fitness program for employees adopted by city council motion, resolution, ordinance or included in a document approved by the city council."]
[]
[null,"11. Employee assistance program providing free counseling for employees and their dependents."]
[]
[null,"12. Occupational Safety and Health Administration (OSHA) required tests (e.g. pulmonary and heart tests)."]
[]
[null,"13. Regularly scheduled, city required post-employment physicals for employees, police reserves and volunteer firefighters."]
[]
[]
[null,"545—4.2(384) Mandatory procedures. These employee benefits must be budgeted in the city general fund up to the tax rate limit of that fund with the excess being budgeted in the trust and agency fund for those employees being paid from the city general fund: "]
[]
[null," 1. Employer’s share of FICA under Iowa Code section 97C.10."]
[]
[null," 2. Employer’s share of IPERS under Iowa Code section 97B.9."]
[]
[null,"545—4.3(384) Optional procedures. These employee benefits may be budgeted in either the city general or city trust and agency fund for those employees being paid from the city general fund. "]
[]
[null," 1. Employer’s share of police and fire pension and retirement systems under Iowa Code chapters 410 and 411."]
[]
[null," 2. Employer’s share of medical payments under Iowa Code sections 410.18 and 411.15."]
[]
[null," 3. Workers’ compensation or insurance premiums."]
[null," 4. Workers’ compensation costs or insurance premiums."]
[null," 5. Unemployment benefits.","HELP"]
[null,null,"HOME"]
[null," 6. Employer’s share of employee benefit plan costs for employees and their dependents which would include only:"]
[]
[null,"Hospital / medical / prescrition benefits; "]
[null,"Dental benefits;"]
[null,"Disability insurance benefits;"]
[null,"Life insurance benefits"]
[null,"Long term care insurance benefits;"]
[null,"Vision Benefits"]
[null," 7. Deferred compensation programs for city managers, fire chiefs, and plice chiefs who do not paticipate in either IPERS or the Municipal Fire and Police Retirement System of Iowa (MFPRSI)."]
[null," 8. Employee wellness programs that are a part of, or are include with, a hospital / medical / prescription benefit program or health and fitness program for employees adopted by city council motion, resolution, ordinance, or included in a document approved by the city council.  "]
[null," 9. Employee assistance program providing free counseling for employees and their dependents."]
[null,"10. Occupational Safety and Health Administration (OSHA) required tests (e.g. pulmonary and heart tests)."]
[null,"11. Regularly scheduled, city required post-employment physicals for employees, police reserves and volunteer firefighters."]
[]
[]
[]
[null,"These rules are intended to implement Iowa Code section 384.15(1)."]
[]
[null,"545—4.4(384) Budgeting—other than general fund and road use tax fund. The revenues and appropriations for employee benefits for those employees being paid from any fund other than the city general fund and the road use tax fund shall be budgeted in and paid from the fund from which the employee is being paid.This rule is intended to implement Iowa Code section 384.15."]
[]
[]
[]
[null,"[Filed emergency 4/20/78—published 5/17/78, effective 4/20/78] [Filed 9/15/78, Notice 6/14/78—published 10/4/78, effective 11/8/78]*[Filed 1/18/79, Notice 12/13/78—published 2/7/79, effective 3/14/79] [Filed 11/3/88, Notice 5/4/88—published 11/30/88, effective 1/4/89]"]
[]
["RETURN","*Effective date of 11/8/78 delayed 70 days by the Administrative Rules Review Committee","HELP"]
["RULES ",null,"HOME"]
["INDEX","Delay suspended by ARRC, 11/14/78"]
[]
[]
[]
[null,"Ch 5, p.1 "]
[]
[null,"City Finance[545]"]
[]
["RETURN","CHAPTER 5","HELP"]
["RULES ",null,"HOME"]
["INDEX","PETITIONS FOR RULE MAKING"]
[]
[null,"The city finance committee adopts the petitions for rule making segment of the Uniform AdministrativeRules which is printed in the first volume of the Iowa Administrative Code, with the followingamendments."]
[]
[null,"545—5.1(17A) Petition for rule making. In lieu of the words \"(designate office)\", insert \"Room 12,State Capitol, Des Moines, Iowa 50319\". In lieu of the words \"(AGENCY NAME)\", the heading onthe petition form should read:\"BEFORE THE CITY FINANCE COMMITTEE\""]
[]
[null,"545—5.3(17A) Inquiries. In lieu of the words \"(designate official by full title and address)\", insert\"City Finance Committee, Room 12, State Capitol, Des Moines, Iowa 50319\"."]
[]
[null,"[Filed 11/3/88, Notice 5/4/88—published 11/30/88, effective 1/4/89] "]
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[null,"Ch 6, p.1 "]
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[null,"IAC 5/19/99"]
[]
[null,"City Finance[545] "]
[]
["RETURN","CHAPTER 6","HELP"]
["RULES ",null,"HOME"]
["INDEX","DECLARATORY ORDERS"]
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[null,"[Prior to 11/30/88, see City Finance Committee[230] Ch 5]"]
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[]
[]
[null,"The city finance committee incorporates the declaratory orders segment of the Uniform Rules onAgency Procedure printed in the first volume of the Iowa Administrative Code with the followingamendments."]
[]
[null,"545—6.1(17A) Petition for declaratory order. In lieu of the words \"(designate agency)\", insert\"committee\". In lieu of the words \"(designate office)\", insert \"the City Finance Committee, State Capitol,Room 12, Des Moines, Iowa 50319-0015\". In lieu of the words \"(AGENCY NAME)\", the headingon the petition form should read:BEFORE THE CITY FINANCE COMMITTEE"]
[]
[null,"545—6.2(17A) Notice of petition. In lieu of the words \"___ days (15 or less)\", insert \"15 days\". Inlieu of the words \"(designate agency)\", insert \"committee\"."]
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[null,"545—6.3(17A) Intervention. 6.3(1) In lieu of the words \"within ___ days\", insert \"within 15 days\". Strike the words \"(aftertime for notice under X.2(17A)\". In lieu of the number \"X.8(17A))\", insert \"6.8(17A)\"."]
[]
[null,"6.3(2) In lieu of the words \"(designate agency)\", insert \"the committee\"."]
[]
[null,"6.3(3) In lieu of the words \"(designate office)\", insert \"the City Finance Committee, State Capitol,Room 12, Des Moines, Iowa 50319-0015\". In lieu of the words \"(designate agency)\", insert \"committee\".In lieu of the words \"(AGENCY NAME)\", the heading on the petition form should read:BEFORE THE CITY FINANCE COMMITTEE "]
[]
[null,"545—6.4(17A) Briefs. In lieu of the words \"(designate agency)\", insert \"committee\".","HELP"]
[null,null,"HOME"]
[null,"545—6.5(17A) Inquiries. In lieu of the words \"(designate official by full title and address)\", insert\"the City Finance Committee, State Capitol, Room 12, Des Moines, Iowa 50319-0015\"."]
[]
[null,"545—6.6(17A) Service and filing of petitions and other papers. 6.6(2) In lieu of the words \"(specify office and address)\", insert \"the City Finance Committee,State Capitol, Room 12, Des Moines, Iowa 50319-0015\". In lieu of the words \"(agency name)\", insert\"committee\"."]
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[null,"6.6(3) In lieu of the words \"(uniform rule on contested cases X.12(17A))\", insert \"rule481—10.12(17A)\"."]
[]
[null,"545—6.7(17A) Consideration. In lieu of the words \"(designate agency)\", insert \"committee\"."]
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[null,"545—6.8(17A) Action on petition. "]
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[null,"6.8(1) In lieu of the words \"(designate agency head)\", insert \"city finance committee\"."]
[]
[null,"6.8(2) In lieu of the words \"(contested case uniform rule X.2(17A))\", insert \"rule481—10.1(10A)\".Ch 6, p.2 City Finance[545] IAC 5/19/99"]
[]
[null,"545—6.9(17A) Refusal to issue order. "]
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[null,"6.9(1) In lieu of the words \"(designate agency)\", insert \"committee\"."]
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[null,"545—6.12(17A) Effect of a declaratory order. In lieu of the words \"(designate agency)\", insert\"committee\".These rules are intended to implement 1998 Iowa Acts, chapter 1202, section 13."]
[]
[null,"[Filed 9/15/78, Notice 6/14/78—published 10/4/78, effective 11/8/78][Filed 11/3/88, Notice 5/4/88—published 11/30/88, effective 1/4/89][Filed 4/30/99, Notice 3/24/99—published 5/19/99, effective 7/1/99] "]
[]
[null,null,"HELP"]
[null,null,"HOME"]
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[null,"Ch 7, p.1 "]
[]
[null,"IAC 5/19/99"]
[]
[null,"City Finance[545]"]
[]
["RETURN","CHAPTER 7","HELP"]
["RULES ",null,"HOME"]
["INDEX","AGENCY PROCEDURE FOR RULE MAKING"]
[]
[]
[null,"The city finance committee incorporates the agency procedure for rule making segment of the Uniform Administrative Rules which is printed in the first volume of the Iowa Administrative Code, with the following amendments. "]
[]
[null,"545—7.5(17A) Public participation."]
[]
[null,"7.5(1) Written comments. In lieu of the words \"(identify office and address)\", insert \"City FinanceCommittee, Room 12, State Capitol, Des Moines, Iowa 50319\"."]
[]
[null,"7.5(5) Accessibility. In lieu of the words \"(designate office and telephone number)\", insert \"the city finance committee at (515)281-3705\". "]
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[null,"545—7.6(17A) Regulatory analysis."]
[]
[null,"7.6(2) Mailing list. In lieu of the words \"(designate office)\", insert \"City Finance Committee,Room 12, State Capitol, Des Moines, Iowa 50319\"."]
[]
[null,"545—7.10(17A) Exemptions from public rule-making procedures. "]
[]
[null,"7.10(2) Categories exempt. In lieu of the words \"(List here narrowly drawn classes of rules wheresuch an exemption is justified and a brief statement of the reasons for exempting each of them)\", insertthe following:"]
[]
[null,"a. Rules which are mandated by federal law or regulation in any situation where the departmenthas no option but to adopt specified rules or where federal funding is contingent upon the adoption ofthe rules;"]
[]
[null,"b. Rules which implement recent legislation when a statute provides for an effective date whichdoes not allow for the usual notice and public participation requirements;\n\nc. Rules which confer a benefit or remove a restriction on the public or some segment of the public;"]
[]
[null,"d. Rules which are necessary because of imminent peril to the public health, safety or welfare;and\n\ne. Non-substantive rules intended to correct typographical errors, incorrect citations, or other er-rorsin existing rules.\""]
[null,null,"HELP"]
[null,"545—7.11(17A) Concise statement of reasons. ","HOME"]
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[null,"7.11(1) General. In lieu of the words \"(specify office and address)\", insert \"City Finance Commit-tee,Room 12, State Capitol, Des Moines, Iowa 50319\".These rules are intended to implement Iowa Code chapter 17A as amended by 1998 Iowa Acts,chapter 1202, and Iowa Code section 25B.6."]
[]
[null,"[Filed 11/3/88, Notice 5/4/88—published 11/30/88, effective 1/4/89][Filed 4/30/99, Notice 3/24/99—published 5/19/99, effective 7/1/99]"]
[]
[]
[null,"Ch 8, p.1 "]
[]
[null,"City Finance[545]"]
[]
["RETURN","CHAPTER 8","HELP"]
["RULES ",null,"HOME"]
["INDEX","PUBLIC RECORDS AND"]
[]
[null,"FAIR INFORMATION PRACTICES"]
[]
[null,"The city finance committee hereby adopts, with the following exceptions and amendments, rules ofthe Governor’s Task Force on Uniform Rules of Agency Procedure relating to the public records andfair information practices which are printed in the first volume of the Iowa Administrative Code."]
[]
[null,"545—8.1(17A,22) Definitions. As used in this chapter:\"Agency.\" In lieu of the words \"(official or body issuing these rules)\", insert \"city finance commit-tee\".As used in these rules, unless the context otherwise requires, \"Committee\" means the city financecommittee and \"director\" means the director of the department of management."]
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[null,"545—8.3(17A,22) Requests for access to records. "]
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[null,"8.3(1) Location of record. In lieu of the words \"(insert agency head)\", insert \"City Finance Committee,Department of Management, State Capitol Building, Des Moines, Iowa 50319\", and in lieu ofthe words \"(insert agency name and address)\", insert \"city finance committee\" at the above address."]
[]
[null,"8.3(2) Office hours. In lieu of the words \"(insert customary office hours of at least thirty hours perweek, insert hours specified in Iowa Code section 22.4)\", insert \"8 a.m. to 4:30 p.m. daily, excludingSaturdays, Sundays, and legal holidays.\""]
[]
[null,"8.3(7) Fees. c. Supervisory fee. In lieu of the words \"(specify time period)\", insert \"thirty minutes\"."]
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[null,"545—8.9(17A,22) Disclosures without the consent of the subject. "]
[null,null,"HELP"]
[null,"8.9(1) Open records are routinely disclosed without the consent of the subject.","HOME"]
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[null,"8.9(2) To the extent allowed by law, disclosure of confidential records may occur without theconsent of the subject. Following are instances where disclosure, if lawful, will generally occur with-outnotice to the subject:"]
[]
[null,"a. For a routine use as defined in rule 8.10(17A,22) or in any notice for a particular record system."]
[]
[null,"b. To a recipient who has provided the committee with advance written assurance that the recordwill be used solely as a statistical research or reporting record; provided, that, the record is transferredin a form that does not identify the subject."]
[]
[null,"c. To another government agency or to an instrumentality of any governmental jurisdiction with-inor under the control of the United States for a civil or criminal law enforcement activity if the activityis authorized by law, and if an authorized representative of such government agency or instrumentalityhas submitted a written request to the agency specifying the record desired and the law enforcementactivity for which the record is sought."]
[]
[null,"d. To an individual pursuant to a showing of compelling circumstances affecting the health orsafety of any individual if a notice of the disclosure is transmitted to the last known address of the subject."]
[]
[null,"e. To the legislative fiscal bureau under Iowa Code section 2.52."]
[]
[null,"f. Disclosures in the course of employee disciplinary proceedings."]
[]
[null,"g. In response to a court order or subpoena."]
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[null,"545—8.10(17A,22) Routine use. "]
[]
[null,"8.10(1) Defined. \"Routine use\" means the disclosure of a record without the consent of the subjector subjects, for a purpose which is compatible with the purpose for which the record was collected. It includes disclosures required to be made by statute other than the public records law, Iowa Code chapter22."]
[]
[null,"8.10(2) To the extent allowed by law, the following uses are considered routine uses of all agency records:"]
[]
[null,"a. Disclosure to those officers, employees, and members of the committee who have a need forthe record in the performance of their duties. The custodian of the record may, upon request of anyofficer or employee, or on the custodian’s own initiative, determine what constitutes legitimate need touse confidential records."]
[]
[null,"b. Disclosure of information indicating an apparent violation of the law to appropriate law enforcementauthorities for investigation and possible criminal prosecution, civil court action, or regulatoryorder."]
[]
[null,"c. Disclosure to the department of inspections and appeals for matters in which it is performing services or functions on behalf of the committee."]
[]
[null,"d. Transfers of information within the committee to other state agencies, or to local units of governmentas appropriate to administer the program for which the information is collected."]
[]
[null,"e. Information released to staff of federal and state entities for audit purposes or for purposes of determining whether the committee is operating a program lawfully."]
[null,null,"HELP"]
[null,"f. Any disclosure specifically authorized by the statute under which the record was collected ormaintained.","HOME"]
[]
[null,"545—8.11(17A,22) Consensual disclosure of confidential records. "]
[]
[null,"8.11(1) Consent to disclosure by a subject individual. To the extent permitted by law, the subjectmay consent in writing to committee disclosure of confidential records as provided in rule8.7(17A,22)."]
[]
[null,"8.11(2) Complaints to public officials. A letter from a subject of a confidential record to a publicofficial which seeks the official’s intervention on behalf of the subject in a matter that involves theagency may, to the extent permitted by law, be treated as an authorization to release sufficient informationabout the subject to the official to resolve the matter."]
[]
[null,"545—8.12(17A,22) Release to subject. "]
[]
[null,"8.12(1) The subject of a confidential record may file a written request to review confidential records about that person as provided in rule 8.6(17A,22). However, the committee need not release the following records to the subject:"]
[]
[null,"a. The identity of a person providing information to the committee need not be disclosed directly or indirectly to the subject of the information when the information is authorized to be held confidential pursuant to Iowa Code section 22.7(18) or other provisions of law."]
[]
[null,"b. Records need not be disclosed to the subject when they are the work product of an attorney or re otherwise privileged."]
[]
[null,"8.12(2) Reserved."]
[]
[null,"545—8.13(17A,22) Availability of records. ","HELP"]
[null,null,"HOME"]
[null,"8.13(1) General. Committee records are open for public inspection and copying unless otherwiseprovided by rule or law."]
[]
[null,"8.13(2) Confidential records. The city finance committee maintains no records that are consideredconfidential or that are prohibited from public disclosure."]
[]
[null,"545—8.14(17A,22) Personally identifiable information. The city finance committee does not maintain any records that could be considered personally identifiable."]
[]
[null,"545—8.15(17A,22) Data processing systems. None of the data processing systems used by the agency permit the comparison of personally identifiable information in one record system with personally identifiable information in another record system.Ch 8, p.3 City Finance[545]"]
[]
[null,"545—8.16(17A,22) Other records. The committee maintains a variety of records which do not generally contain information pertaining to named individuals. The committee maintains the following records, not heretofore listed, which do not generally contain personally identifiable or confidential information: minutes from the committee meetings, law enforcement officer training reimbursements, special reports and studies, appeals from denied requests for permission to exceed statutory levy limits."]
[]
[null,"545—8.17(17A,22) Applicability. This chapter does not:"]
[]
[null,"1. Require the committee to index or retrieve records which contain information about individuals by that person’s name or other personal identifier."]
[]
[null,"2. Make available to the general public records which would otherwise not be available under the public records law, Iowa Code chapter 22."]
[]
[null,"3. Govern the maintenance or disclosure of, notification of or access to, records in the possession of the committee which are governed by the rules of another agency."]
[]
[null,"4. Apply to grantees, including local governments or subdivisions thereof, administering state-fundedprograms, unless otherwise provided by law or agreement."]
[]
[null,"5. Make available records compiled by the committee in reasonable anticipation of court litigation or formal administrative proceedings. The availability of such records to the general public or toany subject individual or party to such litigation or proceedings shall be governed by applicable legaland constitutional principles, statutes, rules of discovery, evidentiary privileges, and applicable rulesof the committee.These rules are intended to implement Iowa Code section 22.11."]
["RETURN",null,"HELP"]
["RULES ","[Filed emergency 8/19/88 after Notice 6/29/88—published 9/7/88, effective 8/19/88] ","HOME"]
["INDEX"]
[]
[]
[null,"Ch 9, p.1"]
[]
[null,"City Finance[545]"]
[]
["RETURN","CHAPTER 9","HELP"]
["RULES ",null,"HOME"]
["INDEX","LAW ENFORCEMENT OFFICER TRAINING REIMBURSEMENT"]
[]
[null,"[Prior to 11/30/88, see City Finance Committee[230] Ch 6]"]
[]
[]
[null,"545—9.1(384) Eligible reimbursement. Cities and counties are eligible for reimbursement of law enforcement officer training costs for law enforcement officers who have resigned. Training costs for officers fired, retired, or disabled shall not be eligible for reimbursement."]
[]
[null,"545—9.2(384) Reimbursable costs. Costs eligible for reimbursement include all necessary and actual training costs not otherwise recovered which were incurred after July 1, 1980, to comply with the minimum requirements of Iowa Code chapter 80B. To the extent funding is available, costs incurred for approved advanced law enforcement training are also eligible for reimbursement. Advanced law enforcement training costs must be approved by the local governing body and deemed legitimate, necessary and proper by the director of the department of management. Reimbursable training costs include mileage, food, lodging, tuition, compensation of the officer in training and the compensation of a replacement officer while the officer is in training. Mileage, food and lodging costs are reimbursable at the rates normally reimbursed by the claimant to other employees for work related travel. Compensation of the officer in training and the replacement officer(s) includes wages and employer paid payroll taxes, insurance and pension contributions. However, the reimbursable compensation of the replacement officer(s) shall not exceed the reimbursable compensation of the officer in training.Other costs eligible for reimbursement include those required by the training facility such as train-ing uniforms, supplies or equipment which were paid for by the claimant and not returned to or used by the claimant after training."]
[]
[null,"545—9.3(384) Filing of claims. Claims for reimbursement shall be filed on forms prescribed by the director of the department of management. Forms may be obtained from the department of management. Claims for payment shall be filed with the Department of Management, State Capitol, Des Moines,Iowa 50319. Claims must be filed within 90 days after the officer has resigned. If a reasonable cause can be shown, the due date may be waived. Claims filed after May 15 of any fiscal year will be considered for reimbursement in the following fiscal year. No more than one claim may be submitted for each reimbursable expense.Claims shall be signed by the mayor or chairperson of the board of supervisors and attested by the city clerk or county auditor."]
[]
[null,"545—9.4(384) Documentation. Claims for reimbursement of law enforcement officer training costs shall be accompanied by proper documentation. Such documentation may include copies of invoices,canceled checks, salary and benefits schedules and any other supporting documents deemed necessary by the city finance committee."]
[]
[null,"545—9.5(384) Reimbursement percentage. The amount of reimbursement shall be determinedupon the length of service of the resigned officer after completion of law enforcement training as provided by statute."]
[]
[null,"545—9.6(384) Payment. Funds available for reimbursement will first be applied to approved claims for minimum law enforcement officer training required under Iowa Code chapter 80B. If the proceeds of the fund are insufficient to reimburse the total amount of the approved claims made during the year,Ch 9, p.2 City Finance [545] the reimbursements will be prorated. Any remaining funds will be applied to approved claims for advanced law enforcement training on a pro rata basis."]
[]
[null,"545—9.7(384) Officer rehired. In the event a resigned officer is rehired by the city or county within one year from the date of resignation, the total costs reimbursed to the city or county for law enforcement training of that officer shall be refunded to the law enforcement officer training reimbursement funds. The reimbursement for training costs shall be refunded within 90 days of the date of rehire and shall be accompanied by a letter of explanation."]
[]
[null,"545—9.8(384) Decision appealed. A city or county may appeal a reimbursement decision by the director of the department of management to the city finance committee. The appeal must be submitted in writing within 60 days from the date of notification of a decision from the director. Appeals shall befiled with the City Finance Committee, Department of Management, State Capitol, Des Moines, Iowa50319. "]
[null,null,"HELP"]
[null,"These rules are intended to implement Iowa Code section 384.15.","HOME"]
[]
[null,"[Filed emergency 9/26/84—published 10/24/84, effective 9/26/84][Filed emergency 6/14/85—published 7/3/85, effective 6/14/85][Filed 11/3/88, Notice 5/4/88—published 11/30/88, effective 1/4/89]"]
[]
[]
[null,"Ch 10, p.1 "]
[]
[null,"City Finance[545]"]
[]
["RETURN","CHAPTER 10 ","HELP"]
["RULES ",null,"HOME"]
["INDEX","TAX RATE SUSPENSION APPEAL"]
[]
[null,"545—10.1(24) Decision appealed. A city may appeal a tax rate suspension decision by the director of the department of management to the city finance committee. The appeal must be submitted in writing no later than February 1 to the City Finance Committee, Department of Management, State CapitolBuilding, Des Moines, Iowa 50319."]
[]
[null,"This rule is intended to implement Iowa Code section 24.48.","RETURN to 384.1"]
[]
[null,"[Filed 11/3/88, Notice 5/4/88—published 11/30/88, effective 1/4/89]"]
[]
[]
[]
[null,"CITY CHART OF ACCOUNTS       ","HELP"]
[null,"Table of Contents","HOME"]
[null,"TYPES OF FUNDS: "]
[]
[null,"GOVERNMENTAL FUNDS (BUDGETARY) "]
[]
[null,"FIDUCIARY FUNDS (NONBUDGETARY) "]
[]
[null,"PROPRIETARY FUNDS (BUDGETARY) "]
[]
[null,"CLASSIFICATION BY FUND "]
[]
[null,"CLASSIFICATION BY FUNCTION "]
[]
[null,"GOVERNMENTAL ACTIVITIES:"]
[]
[null,"                FUNCTION 1xxx - PUBLIC SAFETY "]
[]
[null,"                FUNCTION 2xxx - PUBLIC WORKS "]
[]
[null,"                FUNCTION 3xxx - HEALTH AND SOCIAL SERVICES "]
[]
[" ","                FUNCTION 4xxx - CULTURE AND RECREATION "]
[]
[null,"                FUNCTION 5xxx - COMMUNITY AND ECONOMIC DEVELOPMENT "]
[]
[null,"                FUNCTION 6xxx - GENERAL GOVERNMENT "]
[]
[null,"                FUNCTION 7xxx - DEBT SERVICE "]
[]
[null,"                FUNCTION 76xx - CAPITAL PROJECTS "]
[]
[null,"BUSINESS TYPE ACTIVITIES:"]
[]
[null,"                 FUNCTION 8xxx - BUSINESS TYPE ACTIVITIES "]
[]
[null,"OTHER ACTIVITIES:"]
[]
[null,"                 FUNCTION 9xxx - TRANSFERS, INTERNAL SERVICE AND "]
[]
[null,"                 NON-PROGRAM GENERAL REVENUES"]
[]
[null,"REVENUE MAJOR AREAS "]
[]
[null,"REVENUE TYPES "]
[]
[null,"                  PROGRAM REVENUES"]
[]
[null,"                  GENERAL REVENUES"]
[]
[null,"CLASSIFICATION OF REVENUES BY SOURCE      (Click to view explanation) "]
[]
[null,"REVENUES BY SOURCE: "]
[]
[null,"            REVENUE MAJOR AREA 1xxx - TAXES ","HELP"]
[null,null,"HOME"]
[null,"            REVENUE MAJOR AREA 2xxx - LICENSES & PERMITS "]
[]
[null,"            REVENUE MAJOR AREA 3xxx - USE OF MONEY & PROPERTY "]
[]
[null,"            REVENUE MAJOR AREA 4xxx - INTERGOVERNMENTAL "]
[]
[null,"            REVENUE MAJOR AREA 5xxx - CHARGES FOR SERVICE "]
[]
[null,"            REVENUE MAJOR AREA 6xxx - SPECIAL ASSESSMENTS "]
[]
[null,"            REVENUE MAJOR AREA 7xxx - MISCELLANEOUS REVENUES "]
[]
[null,"            REVENUE MAJOR AREA 8xxx - OTHER FINANCING SOURCES "]
[]
[null,"CLASSIFICATION OF EXPENDITURES BY OBJECT       (Click to view explanation) "]
[]
[null,"EXPENDITURE OBJECT MAJOR AREAS            (Click to view explanation) "]
[]
[null,"             EXPENDITURE AREA 6000 to 6299 - PERSONAL SERVICES "]
[]
[null,"             EXPENDITURE AREA 6300 to 6699 - SERVICES AND COMMODITIES "]
[]
[null,"             EXPENDITURE AREA 6700 to 6799 - CAPITAL OUTLAY "]
[]
[null,"             EXPENDITURE AREA 6800 to 6899 - DEBT SERVICE "]
[]
[null,"             EXPENDITURE AREA 6900 to 6999 - TRANSFERS "]
[]
[null,"BALANCE SHEET ACCOUNTS "]
[]
[null,"        ASSETS "]
[]
[null,"        LIABILITIES "]
[]
[null,"        FUND EQUITY "]
[]
[]
[]
[]
[]
["RETURN","TYPES OF FUNDS","HELP"]
["CHART INDEX",null,"HOME"]
[null,"The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for by a separate set of self-balancing accounts that comprise its assets, liabilities, fund balances, revenues and expenditures."]
[]
[null,"GOVERNMENTAL FUNDS (BUDGETARY)"]
[]
[null,"GENERAL FUND – The General Fund is the chief operating fund of the City. All general tax revenues and other receipts that are not allocated by law or contractual agreement to some other fund are accounted for in this fund. From this fund are paid the general operating expenses, the fixed charges, and the capital improvement costs that are not paid from other funds. In order to accurately track the taxes received from voted and non-voted levies, separate accounts within the General Fund may be established"]
[]
[null,"SPECIAL REVENUE FUNDS – Account for proceeds from specific sources (other than those accounted for within capital projects funds) which are usually required by law or regulation to be accounted for in separate funds and to be expended for specific purposes. The funds previously classified as expendable trusts should be reported here."]
[]
[null,"CAPITAL PROJECTS FUNDS – Optionally account for resources used in the acquisition or construction of major capital facilities and capital assets. (Even if a capital project fund is used, not all capital acquisitions need be accounted for in the fund. For example, the routine purchases of capitalizable items (e.g., police vehicles, copy equipment) are typically budgeted and reported in the General Fund or other governmental fund."]
[]
[null,"DEBT SERVICE FUNDS – Account for the payment of interest and principal on the City's general long-term debt except when authorized or required to be paid from other funds."]
[]
[null,"PERMANENT FUNDS – Account for resources that are legally restricted to the extent that only the earnings, and not principal, may be used for purposes that support the reporting of government’s programs (i.e., for the benefit of the government or its citizenry). The funds previously classified as non-expendable trusts, such as a Perpetual Care Cemetery fund, should be reported here."]
[]
[null,"GOVERNMENTAL ACTIVITIES – (Government wide financial reporting). Account for balances related to governmental funds that are only reported in the government-wide statement of net assets."]
[]
["RETURN","FIDUCIARY FUNDS (NONBUDGETARY)","HELP"]
["CHART INDEX",null,"HOME"]
[null,"PENSION TRUST FUNDS – Account for assets of pension plans held by a government in a trustee capacity."]
[]
[null,"PRIVATE PURPOSE TRUST FUNDS – Account for trust arrangements, including those for escheat property, where principal and income benefit individuals, private organizations, or other governments. The major use of private purpose funds is for escheat property."]
[]
[null,"AGENCY FUNDS – Account for those assets held solely in a custodial capacity by a governmental unit as an agent for individuals, private organizations, other governmental units, and/or other funds."]
[]
[null,"PROPRIETARY FUNDS (BUDGETARY)"]
[]
[null,"ENTERPRISE FUNDS – Account for operations: (a) that are financed and operated in a manner similar to private business enterprises -- where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes."]
[]
[null,"If the governing body’s intent is not to report the activity as a business type activity, the transactions should be reported in the appropriate governmental activity in the General Fund or other governmental fund. An example of this would be cable franchise fees, which would be a revenue in the General Fund."]
[]
[null,"INTERNAL SERVICE FUNDS – Account for the financing of goods or services provided by one department or agency to other departments or agencies of the governmental unit, or to other governmental units, on a cost-reimbursement basis. Costs include the exhaustion of any fixed assets or “depreciation expense.” With this in mind, an internal service fund should only be used if a government intends to recover the full cost of providing a service (including any depreciation expense) through user charges."]
["RETURN",null,"HELP"]
["CHART INDEX","The major use of internal service funds by Iowa city governments is for self-insurance.","HOME"]
[]
[]
[null,"CLASSIFICATION BY FUND"]
[]
[null,"All transactions and accounts must be classified by fund. Funds are assigned three-digit codes in this Uniform Chart of Accounts. The fund numbers have been designed to provide flexibility. Cities can add, expand or consolidate fund numbers to meet their individual needs."]
[]
[null,"GENERAL FUND"]
[]
[null,"001 General Fund (May also include individual accounts for voted and non-voted levies.) "]
[]
["RETURN","SPECIAL REVENUE FUNDS","HELP"]
["CHART INDEX",null,"HOME"]
[null,"110                 Road Use Tax"]
[null,"112                 Employee Benefit"]
[null,"117                 Chapter 410/411 Tax Levy"]
[null,"119                 Emergency Fund"]
[null,"121                 Local Option Sales Tax"]
[null,"125                 Tax Increment Financing"]
[null,"145                 Urban Renewal"]
[null,"160                 Economic Development"]
[null,"162                 SSMID- Self Supported Municipal Development"]
[null,"167                 Restricted Gifts"]
[null,"177                 Asset Forfeiture"]
[]
[null,"DEBT SERVICE FUND"]
[]
[null,"200                 Debt Service"]
[]
[null,"CAPITAL PROJECTS FUNDS"]
[]
[null,"300                 Capital Improvement Reserve Fund (Tax Levy Fund)"]
[null,"301                 Capital Project Funds"]
[]
[null,"PERMANENT FUNDS"]
[]
[null,"500                  Permanent Funds"]
[]
[null,"ENTERPRISE AND UTILITY FUNDS"]
[null,null,"HELP"]
[null,"600                  Water","HOME"]
[null,"610                  Sewer"]
[null,"630                  Electric"]
[null,"640                  Gas"]
[null,"650                  Parking"]
[null,"660                  Airport"]
[null,"670                  Landfill/Garbage"]
[null,"680                  Hospital"]
[null,"690                  Transit"]
[null,"700                  Cable TV"]
[null,"710                  Internet"]
[null,"720                  Telephone"]
[null,"730                  Housing Authority"]
[null,"740                  Storm Water "]
[]
[null,"INTERNAL SERVICE FUNDS"]
[]
[null,"810                   Revolving Fund"]
[null,"820                   Risk Management/Self-Insurance Fund"]
[null,"830                   Other"]
[]
[null,"FIDUCIARY FUNDS"]
[]
[null,"910                     410/411 Trust Funds"]
["RETURN","930                     Escheat Funds","HELP"]
["CHART INDEX","950                     Agency Funds","HOME"]
[]
[null,"CLASSIFICATION BY FUNCTION"]
[]
[null,"The term function refers to the major program areas referenced by the Iowa Administrative Code. Classification of revenues and expenditures by function provides information on the purposes or objectives of expenditures and the related revenues. The published budget summary requires the reporting of expenditures within one of eight major expenditure classes for governmental activities and reporting within those business type activities that are appropriate for your city. This section includes two options: one with three digit function numbers and one with four digit function numbers. Cities may choose to use the system that best fits their needs."]
[]
["RETURN","GOVERNMENTAL ACTIVITIES","HELP"]
["CHART INDEX","Four Digit           Three Digit","HOME"]
[null,"System               System"]
[null," "]
[null,"                                         Public Safety"]
[]
[null,"1010               110              Police Operations/Crime Prevention"]
[null,"1020               120              Jail"]
[null,"1030               130              Emergency Management"]
[null,"1040               140              Flood Control"]
[null,"1050               150              Fire Department"]
[null,"1060               160              Ambulance"]
[null,"1070               170              Building Inspections"]
[null,"1080               180              Miscellaneous Protective Services"]
[null,"1090               190              Animal Control"]
[null,"1900               199              Other Public Safety"]
[]
[null,"                                         Public Works"]
[]
[null,"2010               210              Roads, Bridges, Sidewalks"]
[null,"2020               220              Parking – Meter & Off Street"]
[null,"2030               230              Street Lighting"]
[null,"2040               240              Traffic Control & Safety"]
[null,"2050               250              Snow Removal"]
[null,"2060               260              Highway Engineering"]
[null,"2070               270              Street Cleaning"]
[null,"2080               280              Airport (if not an enterprise)"]
[null,"2090               290              Garbage (if not an enterprise)"]
[null,"2900               299              Other Public Works"]
[]
["RETURN","                                         Health & Social Services","HELP"]
["CHART INDEX",null,"HOME"]
[null,"3010               310              Welfare Assistance"]
[null,"3020               320              City Hospital"]
[null,"3030               330              Payments to Private Hospitals"]
[null,"3040               340              Health Regulation & Inspections"]
[null,"3050               350              Water, Air, Mosquito Control"]
[null,"3060               360              Community Mental Health"]
[null,"3900               399              Other Health & Social Services"]
[]
[null,"                                         Culture & Recreation"]
[]
[null,"4010                410             Library Services"]
[null,"4020                420             Museum, Band, Theater"]
[null,"4030                430             Parks"]
[null,"4040                440             Recreation"]
[null,"4050                450             Cemetery"]
[null,"4060                460             Community Center, Zoo & Marina"]
[null,"4900                499             Other Culture & Recreation"]
[]
["RETURN","                                         Community & Economic Development","HELP"]
["CHART INDEX",null,"HOME"]
[null,"5010                510             Community Beautification"]
[null,"5020                520             Economic Development"]
[null,"5030                530             Housing & Urban Renewal"]
[null,"5040                540             Planning & Zoning"]
[null,"5900                599             Other Community & Economic Development ( Includes TIF rebates)"]
[]
[null,"                                         General Government"]
[]
[null,"6010                610             Mayor, Council & City Manager"]
[null,"6020                620             Clerk, Treasurer & Financial Administration"]
[null,"6030                630             Elections"]
[null,"6040                640             Legal Services & City Attorney"]
[null,"6050                650             City Hall & General Buildings"]
[null,"6060                660             Tort Liability"]
[null,"6900                699             Other General Government"]
[]
[null,"                                         Debt Service"]
[]
[null,"7010                710             Debt Service"]
[]
[null,"                                         Capital Projects "]
[]
[null,"7500                750             Capital Projects"]
[]
["RETURN","BUSINESS TYPE ACTIVITIES","HELP"]
["CHART INDEX",null,"HOME"]
[null,"8101                 810            Water"]
[null,"8015                 815            Sewer & Sewage Disposal"]
[null,"8020                 820            Electric"]
[null,"8025                 825            Gas"]
[null,"8030                 830            Parking"]
[null,"8035                 835            Airport"]
[null,"8040                 840            Landfill/Garbage"]
[null,"8045                 845            Hospital"]
[null,"8050                 850            Transit"]
[null,"8055                 855            Cable TV, Telephone, Internet"]
[null,"8060                 860            Housing Authority"]
[null,"8065                 865            Storm Water"]
[null,"8900                 899            Other Business Type"]
[]
["RETURN","OTHER ACTIVITIES","HELP"]
["CHART INDEX","                                          Transfer of Funds and Internal Service","HOME"]
[null,"9100                 910             Transfers Out"]
[null,"9300                 930             Non-Budgeted (non budgeted internal service, private purpose trusts and agency trusts)"]
[]
[null,"                                          Non-program General Revenue"]
[null,"9500                 950             Non-program General Revenue"]
[]
[null,"REVENUE MAJOR AREAS"]
[]
[null,"1. TAXES – Includes levied property taxes but does not include state property tax replacements against those taxes. Also includes other city taxes, local option taxes, gambling taxes and tax increment financing revenue."]
[]
[null,"2. LICENSES AND PERMITS – Includes building structure and environmental permits, health and environmental licenses and permits, and other licenses and permits."]
[]
[null,"3. USE OF MONEY AND PROPERTY – Includes earnings from investments, rents, royalties and other miscellaneous related income. Does not include proceeds from sale of property."]
[]
[null,"4. INTERGOVERNMENTAL – Includes state-shared revenues, state and federal grants and reimbursements, contributions and reimbursements from other governmental units and agencies, and payments in lieu of taxes."]
[]
[null,"5. CHARGES FOR SERVICE – Includes charges for pertinent utility service, as well as related charges and connect/re-connect and penalty/forfeiture fees charged. Also includes any charges for other city service."]
[]
[null,"6. SPECIAL ASSESSMENTS – Includes charges for any city assessments."]
[]
[null,"7. MISCELLANEOUS REVENUES – Includes contributions, deposits and refunds, sale of merchandise, fines and internal service charges."]
[]
[null,"8. OTHER FINANCING SOURCES – Includes transfers in and interfund loans, proceeds from the sale of real and personal property and proceeds from debt."]
[]
[]
[null,"REVENUE TYPES"]
[]
["RETURN","PROGRAM REVENUES","HELP"]
["CHART INDEX",null,"HOME"]
[null,"1. CHARGES FOR SERVICE – Include revenues based on exchange or exchange-like transactions. These revenues arise from charges to customers or applicants who purchase, use or directly benefit from the goods, services or privileges provided. Revenues in this category include fees charged for specific services, such as licenses and permits and any other amounts charged to service recipients."]
[]
[null,"2. OPERATING GRANTS AND CONTRIBUTIONS – Revenues that are restricted for use in a particular operating program. These revenues are specifically attributable to a program and reduce the net expense of that program."]
[]
[null,"3. CAPITAL GRANTS AND CONTRIBUTIONS – Revenues that are restricted for use in a particular capital program. These revenues are specifically attributable to a program and reduce the net expense of the program. NOTE: Multi-purpose grants that do not provide for specific identification of the programs and the amounts should be reported as general revenues."]
[]
[null,"GENERAL REVENUES"]
[]
[null,"4. GENERAL REVENUES – All revenues are general revenues unless they are required to be reported as program revenues (charges for service or operating or capital grants and contributions). All taxes, even those that are levied for a specific purpose, are general revenues and should be reported by type of tax. i.e., sales tax, property tax, franchise tax. All other non-tax revenues (including interest, grants and contributions) that do not meet the criteria to be reported as program revenues should also be reported as general revenues."]
[]
["RETURN"]
["CHART INDEX","CLASSIFICATION OF REVENUES BY SOURCE","HELP"]
[null,null,"HOME"]
[null,"Classification of revenues by source provides information about the resources obtained. Revenue sources are assigned four-digit codes in the Uniform Chart of Accounts. The first digit, a four (4), indicates the number series is a revenue source. No other series of numbers in the account code structure will start with this same digit, apart from three-digit fund numbers. The second digit refers to a major area. Major areas are broader categories of types of revenues. Minor areas are more detailed groupings within the major areas. Minor areas contain line-items, which indicate fairly specifically the resource obtained. Thus, a four-digit source code identifies an item as a revenue, a specific major area and line-item."]
[]
[null,"Further, the account code structure provided here is flexible. Cities can add, expand or consolidate source accounts to meet their specific needs within each major area. "]
[]
[null,"Components of Account Code Structure Relating to Revenues by Source:"]
[]
[null,"Fund – Describes a unique accounting entity whose operations are accounted for by a separate set of self-balancing accounts. Includes General Fund, Special Revenue Funds, Debt Service Funds, Capital Funds, Permanent (Perpetual) Funds, Enterprise and Utility Funds, Internal Service Funds and Fiduciary Funds. "]
[]
[null,"Function (also referred to as Department or Program) – Corresponds to the new nine major program areas and business type activities resulting from the changes made to implement GASB 34. Describes the department or sub-department within the city responsible for or benefiting from an activity. "]
[]
[null,"Type – Corresponds to the four types of revenue resulting from the changes made to implement GASB 34. The transactions in certain revenue sources may not all be one type. For example: unrestricted interest earned is always a type 4, but interest that is restricted will be a type 2 or 3 depending on whether the interest is restricted under an operating grant or contribution or a capital grant or contribution. For most revenue sources that may not all be one type the options are listed. However, rarely, a city may receive a grant that has no restrictions. In that instance the transaction would be a type 4. The appropriate type should be attached to each transaction based on the particulars of the transaction."]
[]
[null,"Source – Corresponds to the major area of revenue and the line-item account that provides more detail on the type of revenue. "]
[]
[null,"Examples:"]
[]
[null,"1. Example of a revenue account coding for a building permit issued by the city’s building inspector and paid to the city by a citizen:"]
[]
[null,"Fund                      Function                 Type                            Source"]
[null,"General Fund           Inspections              Charges for Service        Building and Construction Permits"]
[null,"001                         1070                        1                                  4120"]
[]
[null,"2. Example of a revenue account coding for a capital CDBG grant received by the city for a new city hall.."]
[]
[null,"Fund                      Function                 Type                            Source"]
[null,"Capital Project-       City Hall                    Capital grants and         Community Development"]
[null,"CDBG                                                    contributions                 Block grant"]
[null,"301                         6050                         3                                 4405"]
[]
[null,"REVENUES BY SOURCE"]
[]
["RETURN","TAXES","HELP"]
["CHART INDEX","Revenue            Revenue","HOME"]
[null,"Source               Types"]
[null,"                                           General Property Taxes"]
[]
[null,"4000                  4                 Property Taxes – Current"]
[null,"4001                  4                 Property Taxes – Prior Years"]
[null,"4003                  4                 Agricultural Land Taxes"]
[]
[null,"                                            Non-Voted:"]
[null,"                                            Taxes for General Fund Outside $8.10 limit (Code of Iowa 384.12)"]
[]
[null,"4005                  4                  Tax to Pay Contract Terms for Use of Bridge"]
[null,"4006                  4                  Operation of a Municipally-Owned Transit"]
[null,"4007                  4                  Lease of Civic Center"]
[null,"4008                  4                  Operation of Civic Center"]
[null,"4009                  4                  Sanitary Disposal Project Planning"]
[null,"4010                  4                  Aviation Authority"]
[null,"4011                  4                  Joint County-City Building"]
[null,"4012                  4                  Levee Improvement-Special Charter Cities"]
[null,"4013                  4                  Liability, Property, Self Insurance Costs Each"]
[null,"4014                  4                  Support of Local Emergency Management Commission"]
[]
[null,"                                             Voted:"]
[null,"                                             Taxes for General Fund Outside $8.10 Limit (Code of Iowa 384.12)"]
[]
[null,"4020                  4                   Musical, Artistic or Cultural Purposes"]
[null,"4021                  4                   Memorial Building"]
[null,"4022                  4                   Symphony orchestra","HELP"]
[null,"4023                  4                   Cultural or Scientific Facilities","HOME"]
[null,"4024                  4                   County Bridge"]
[null,"4025                  4                   Aid a Bridge Company-Boundary Rivers"]
[null,"4026                  4                   Aid to a Public Transit Company"]
[null,"4027                  4                   Gift Institution Maintenance"]
[null,"4028                  4                   Tax to Exceed any Levy Limit"]
[null,"4029                  4                   Aid to Public Library"]
[null,"4030                  4                   Unified Law Enforcement"]
[]
[null,"                                              Tax Increment Financing/Excise Tax"]
[]
[null,"4050                   4                  Taxes on TIF – Urban Renewal Area"]
[null,"Revenue            Revenue"]
[null,"Source               Types"]
[null,"                                              Other City Taxes"]
[]
[null,"4060                   4                   Utility Excise Tax"]
[null,"4065                   4                   Utility Franchise Tax"]
[null,"4070                   4                   Pari-mutuel Wager Tax"]
[null,"4075                   4                   Gaming Wager Tax"]
[null,"4080                   4                   Mobile Home Taxes"]
[null,"4085                   4                   Hotel-Motel Tax"]
[null,"4090                   4                   Local Option Tax"]
[]
["RETURN","LICENSES AND PERMITS","HELP"]
["CHART INDEX",null,"HOME"]
[null,"                                               Alcoholic Beverage & Tobacco Control"]
[]
[null,"4100                    1                  Alcoholic Control Licenses"]
[null,"4105                    1                  Cigarette Permits"]
[]
[null,"                                               Building Structure & Equipment Permits"]
[]
[null,"4110                     1                  Building Trades Licenses"]
[null,"4112                     1                  Electricians License"]
[null,"4114                     1                  Mechanical [heating & vent]"]
[null,"4116                     1                  Plumbers Licenses"]
[null,"4118                     1                  Gas Installers"]
[null,"4120                     1                  Building & Construction Permits"]
[null,"4122                     1                  Building"]
[null,"4124                     1                  Electrical"]
[null,"4126                     1                  Gas"]
[null,"4128                     1                  Mechanical"]
[null,"4130                     1                  Plumbing"]
[null,"4132                     1                  Street Occupancy"]
[null,"4134                     1                  Street Excavation [curb or utility cut]"]
[null,"4136                     1                  Public Right of Way Permit"]
[]
[null,"                                                Health & Environmental Permits"]
[]
[null,"4150                     1                   Health Permits"]
[]
[null,"                                                Miscellaneous Licenses & Permits"]
[]
[null,"4160                     1                  Franchise Fees [other than Taxes]"]
[null,"4165                     1                  Special Regulatory Licenses"]
[null,"4170                     1                  Peddlers, Solicitors and Transient Merchants Licenses"]
[null,"4175                     1                  Amusement Licenses"]
[null,"4180                     1                  Animal Licenses"]
[null,"4185                     1                  Bicycle License & Regulation"]
[null,"4190                     1                  Miscellaneous Licenses & Permits"]
[]
["RETURN","USE OF MONEY & PROPERTY","HELP"]
["CHART INDEX",null,"HOME"]
[null,"Revenue            Revenue"]
[null,"Source               Types"]
[]
[null,"4300                2, 3, or 4             Interest"]
[null,"4310                2, 3, or 4             Rent"]
[null,"4320                2, 3, or 4             Wireless Communication Rent"]
[null,"4330                2, 3, or 4             Concession Percentages Etc."]
[null,"4340                2, 3, or 4             Other Misc Use of Money & Property"]
[]
["RETURN","INTERGOVERNMENTAL","HELP"]
["CHART INDEX",null,"HOME"]
[null,"                                                 Federal Grants & Reimbursements"]
[]
[null,"4400                  2 or 3                Federal Grants"]
[null,"4405                  2 or 3                Community Development Block Grants"]
[null,"4410                  2 or 3                Housing & Urban Development"]
[null,"4415                  2 or 3                Public Assistance Grants"]
[null,"4420                      4                   Payment In Lieu of Taxes"]
[]
[null,"                                                 State Shared Revenues"]
[]
[null,"4430                      2                   Road Use Taxes"]
[null,"4431                      4                   Bank Franchise Tax"]
[null,"4432                      4                   State Allocation [405A]"]
[]
[null,"                                                  Other State Grants & Reimbursements"]
[null,"4440                   2 or 3                State Grants"]
[null,"4445                   2 or 3                Iowa Department of Transportation"]
[null,"4450                   2 or 3                Iowa Department of Natural Resources"]
[null,"4455                   2 or 3                Iowa Department of Economic Development"]
[null,"4460                   2 or 3                CEBA Grants"]
[null,"4463                      4                     Business Property Tax Credit Payments"]
[null,"4464                      4                     Commercial / Industrial Replacement Claim Payments"]
[]
[null,"                                                   Local Grants & Reimbursements"]
[]
[null,"4465                   2 or 3                 County Contributions"]
[null,"4470                   2 or 3                 Library Service"]
[null,"4475                   2 or 3                 Township Contributions"]
[null,"4480                   2 or 3                 Library Service"]
[null,"4485                   2 or 3                 Fire/EMT Service"]
["RETURN","CHARGES FOR SERVICES","HELP"]
["CHART INDEX","Revenue                  Revenue","HOME"]
[null,"Source                     Types"]
[]
[null,"4500                       1                   Charges/Fees for Service"]
[null,"4510                       1                   Non-metered Service"]
[null,"4520                       1                   Meter Testing"]
[null,"4530                       1                   Forfeitures/Penalties"]
[null,"4540                       1                   Connect/Re-Connect Fees"]
[null,"4550                       1                   Miscellaneous Charges for Service"]
[]
[null,"SPECIAL ASSESSMENTS"]
[null,"4600                       1                    Assessments"]
[]
["RETURN to RE-Est Revenues","MISCELLANEOUS REVENUES"]
[null,"Revenue                  Revenue"]
[null,"Source                     Types"]
[null,"                                                    Contributions"]
[]
[null,"4700                   2 or 3                  Public Sources"]
[null,"4705                   2 or 3                  Private Sources"]
[null,"4710                   2 or 3                  Reimbursements"]
[null,"4715                   2 or 3                  Refunds"]
[null,"4720                   2 or 3                  Insurance Settlements"]
[null,"4725                   2 or 3                  Project Sales Tax Refunds"]
[]
[null,"                                                    Deposits & Sales/Fuel Tax Refunds"]
[]
[null,"4730                      1                      Deposits"]
[null,"4735                      1                      Sales/Fuel Tax Refunds"]
[]
[null,"                                                     Sale of Property & Merchandise"]
[]
[null,"4740                       1                     Sale of Cemetery Lots"]
[null,"4745                       1                     Sale of Salvage"]
[null,"4750                       1                     Merchandise Sales"]
[null,"4755                       1                     Recreation Concessions"]
[null,"4760                       1                     Swimming Pool Concessions","HELP"]
[null,null,"HOME"]
[null,"                                                     Fines"]
[]
[null,"4765                       1                     Fines"]
[null,"4770                       1                     Court Fines"]
[null,"4775                       1                     Parking Violation Fees"]
[null,"4780                       1                     Miscellaneous Fines"]
[]
[null,"                                                     Internal Service Charges"]
[]
[null,"4782                       9                     Internal Service Charges"]
[null,"4784                       9                     Equipment Rental Services"]
[null,"4786                       9                     Central Stores Services"]
[null,"4788                       9                     Central Data Processing Services"]
[null,"4790                       9                     Central Communications Services"]
[null,"4792                       9                      Risk Management/Self Insurance"]
[null,"4794                       9                      Other Internal Services"]
[]
["RETURN","OTHER FINANCING SOURCES","HELP"]
["CHART INDEX","                                                      Sale of Fixed Assets","HOME"]
[null,"4800                       4                      Sale of Real Property"]
[null,"4810                       4                      Sale of Personal Property"]
[]
[null,"                                                       Proceeds of Debt"]
[]
[null,"4820                       4                       Proceeds From Debt"]
[]
[null,"                                                      Other Non-Revenue Sources"]
[null,"4830                       4                       Transfers In and Interfund Loans"]
[]
[]
[]
[]
[]
["RETURN","CLASSIFICATION OF EXPENDITURES BY OBJECT","HELP"]
["CHART INDEX",null,"HOME"]
[null,"Classification of expenditures by object provides information about the item purchased or service obtained. Expenditure objects are assigned four-digit codes in the Uniform Chart of Accounts. The first digit, a six (6), indicates the number series is an expenditure object. No other series of numbers in the account code structure will start with this same digit, apart from three-digit fund numbers. The second digit refers to a major or minor area. Major areas are broader categories of types of expenditures. Minor areas are more detailed groupings within the major areas. Minor areas contain line-items, which indicate fairly specifically the item purchased or service obtained. Thus, a four-digit object code identifies an item as an expenditure, a specific major or minor area and line item."]
[]
[null,"Further, the account code structure provided here is flexible. Cities can add, expand or consolidate object accounts to meet their specific needs within each minor area. "]
[]
[null,"Components of Account Code Structure relating to Expenditures by Object:"]
[]
[null,"Fund – Describes a unique accounting entity whose operations are accounted for by a separate set of self-balancing accounts. Includes General Fund, Special Revenue Funds, Debt Service Funds, Capital Funds, Permanent (Perpetual) Funds, Enterprise and Utility Funds, Internal Service Funds and Fiduciary Funds. "]
[]
[null,"Function (also referred to as Department or Program) – Corresponds to the new nine major program areas resulting from the changes made to implement GASB 34. Describes the department or sub-department within the city responsible for or benefiting from an activity. "]
[]
[null,"Object (also referred to as Expenditure Account) – Corresponds to the major or minor area or type of expense and the line-item account which provides more detail on the type of expense. "]
[]
[null,"Examples:"]
[]
[null,"1. Example of expenditure account coding for long distance telephone services used by the city’s building inspector and paid to an external telecommunications utility:"]
[null,"Fund                                          Function                               Object"]
[null,"General Fund                              Inspections                          Telecommunications Expense"]
[null,"001                                            1070                                    6373"]
[]
[null,"2. Example of expenditure account coding for acquiring a mower for dedicated use at the city cemetery and paid from the perpetual care fund:"]
[null,"Fund                                         Function                             Object"]
[null,"Perpetual Care Fund                   Cemetery                             Heavy Equipment"]
[null,"501                                            4050                                    6723"]
[]
["RETURN","EXPENDITURE OBJECT MAJOR AREAS","HELP"]
["CHART INDEX",null,"HOME"]
[null,"1. PERSONAL SERVICES – Include expenditures for salaries, wages, related employee benefits and staff development provided for all persons employed by the city. Employee benefits include contributions to retirement systems, insurance and similar benefits. Staff development includes association memberships, training and conferences. "]
[]
[null,"2. SERVICES & COMMODITIES – Include articles and supplies that are consumed or materially altered when used. Repairs, maintenance and utility expenses are also contained in this area. Commodities include capital outlays for items below the city’s capitalization threshold."]
[]
[null,"3. CAPITAL OUTLAYS – Include expenditures that result in the acquisition of, or additions to, capital assets. To be classified as a capital outlay, an item must have generally an expected life of more than one year and a cost equal or greater than the city’s capitalization threshold. Each city should establish a (reasonable) threshold amount. Items meeting the established criteria should be added to the city’s capital asset inventory value. Items failing to meet these criteria are classified as commodities. Capital outlays also includes additions to capital assets related to the acquisition or construction of major capital facilities and capital assets."]
[]
[null,"4. DEBT SERVICE – Includes expenditures for the retirement of general long-term debt and for the payment of interest and bond registration fees. Professional fees relating to debt issuance should be recorded under 6400 Contractual Services. "]
[]
[null,"5. TRANSFERS – Accounts for interfund operating transfers out of budgeted funds to other budgeted funds. Any moneys transferred from budgeted funds to non-budgeted funds must be classified as expenditures within the proper expenditure class. An appropriate method of moving moneys from budgeted to non-budgeted funds would be the use of a warrant charged to the appropriate expenditure area."]
[]
[]
[null,"EXPENDITURE OBJECTS"]
[]
["RETURN","EXPENDITURE AREA 6000 to 6299 -- PERSONAL SERVICES","HELP"]
["CHART INDEX","Line-Item                                                                                                      Notes","HOME"]
[null,"            SALARIES AND WAGES"]
[null,"6010     Salaries-Regular Full Time"]
[null,"6020     Salaries-Regular Part Time"]
[null,"6030     Hourly Wages-Temporary / Seasonal"]
[null,"6040     Overtime"]
[null,"6050     Fee-based"]
[null,"6061     Special Pay-Longevity"]
[null,"6062     Special Pay-Holiday Pay"]
[null,"6063     Special Pay-Sick Leave Incentive"]
[null,"6064     Special Pay-Vacation "]
[null,"6065     Special Pay-Standby / Oncall Pay"]
[null,"6066     Special Pay-Shift Differential"]
[null,"6067     Special Pay-Education Pay"]
[null,"6069     Special Pay-Other"]
[null,"6099     Other Pay"]
[null,"            EMPLOYEE BENEFITS & COSTS"]
[null,"6110     FICA - City Contribution"]
[null,"6120      Medicare - City Contribution"]
[null,"6130     IPERS - City Contribution"]
[null,"6141     Pension-411"]
[null,"6142     Pension-City Manager"]
[null,"6150     Group Insurance-Health/Dental/Vision/Life/Disability"]
[null,"6160     Workers' Compensation"]
[null,"6170     Unemployment Compensation"]
[null,"6181     Allowances – Uniform"]
[null,"6182     Allowances – Vehicle"]
[null,"6183     Allowances - Medical/Insurance"]
[null,"6199     Other Benefits & Costs"]
[null,"            STAFF DEVELOPMENT"]
[null,"6210     Association Dues"]
[null,"6220     Subscriptions & Educational Materials"]
[null,"6230     Training"]
[null,"6240     Meetings and Conferences"]
[null,"6250     Education Reimbursement"]
[null,"6299     Other Staff Development"]
[]
["RETURN","EXPENDITURE AREA 6300 to 6699 – SERVICES & COMMODITIES","HELP"]
["CHART INDEX","Line-Item                                                                                                Notes","HOME"]
[null,"            REPAIR, MAINENTANCE & UTILITIES"]
[null,"6310     Building Maintenance & Repair"]
[null,"6320     Grounds Maintenance & Repair"]
[null,"6331     Vehicle Operations"]
[null,"6332     Vehicle Repair"]
[null,"6340     Office Equipment Repair"]
[null,"6350     Operational Equipment Repair"]
[null,"6360     Depreciation Expense"]
[null,"6371     Electric / Gas Expense                                                           Resulting from city use"]
[null,"6372     Refuse / Recycling                                                                 Resulting from city use"]
[null,"6373     Telecommunications Expense                                                 Resulting from city use"]
[null,"6374     Water / Sewer Expense                                                          Resulting from city use"]
[null,"6379     Other Utility Expense                                                              Resulting from city use"]
[null,"6399     Other Maintenance & Repair"]
[null,"            CONTRACTUAL SERVICES"]
[null,"6401     Accounting & Auditing Expense"]
[null,"6402     Advertising Expense"]
[null,"6403     Clerical Expense                                                                     Outsourced – not wages"]
[null,"6404     Collections Expense"]
[null,"6405     Court & Recording Fee Expense"]
[null,"6406     Damages / Tort Claims"]
[null,"6407     Engineering Expense","HELP"]
[null,"6408     Insurance Expense","HOME"]
[null,"6409     Janitorial Expense"]
[null,"6410     Labor Relations Expense"]
[null,"6411     Legal Expense"]
[null,"6412     Medical / Wellness Expense                                                     Required immunizations"]
[null,"6413     Payments to Other Agencies                                                      28E agreements"]
[null,"6414     Printing & Publishing Expense"]
[null,"6415     Rents & Leases- Equipment & Vehicles"]
[null,"6416     Rents & Leases- Land & Buildings"]
[null,"6417     Street Maintenance Expense"]
[null,"6418     Tax Expense                                                                            Property, service or sales"]
[null,"6419     Technology Services Expense                                                    Includes data processing"]
[null,"6490     Other Professional Services Expense"]
[null,"6499     Other Contractual Services"]
[null,"            COMMODITIES"]
[null,"6501     Chemicals"]
[null,"6502     Library Materials"]
[null,"6503     Merchandise for Re-sale"]
[null,"6504     Minor Equipment"]
[null,"6505     Other Equipment"]
[null,"6506     Office Supplies"]
[null,"6507     Operating Supplies"]
[null,"6508     Postage / Shipping"]
[null,"6509     Posts / Signs "]
[null,"6510     Safety Supplies"]
[null,"6599     Other Supplies"]
[]
["RETURN","EXPENDITURE AREA 6700 to 6799 – CAPITAL OUTLAY","HELP"]
["CHART INDEX","Line-Item                                                            Notes","HOME"]
[null,"                                                                  Include only those items that are above the city’s thresholds for capitalization of capital assets. "]
[null,"            CAPITAL OUTLAY                           Items below the capitalization thresholds should be reported as commodities."]
[null,"6710     Vehicles"]
[null,"6721     Furniture / Fixtures"]
[null,"6723     Heavy Equipment"]
[null,"6725     Office Equipment"]
[null,"6727     Other Capital Equipment"]
[null,"6730     Land"]
[null,"6740     Rights-of-Way"]
[null,"6750     Buildings"]
[null,"6761     Streets"]
[null,"6763     Bridges / Culverts"]
[null,"6765     Storm Drainage"]
[null,"6767     Sanitary Sewers"]
[null,"6770     Library Capital "]
[null,"6780     Utility Systems & Structures                      Other than building"]
[null,"6790     Infrastructure"]
[null,"6799     Other Capital Outlay"]
[]
[null,"EXPENDITURE AREA 6800 to 6899 – DEBT SERVICE"]
[null,"Line-Item                                                             Notes"]
[null,"            DEBT SERVICE"]
[null,"6801     Principal Payments"]
[null,"6851     Interest Payments"]
[null,"6899     Bond Registration Fees"]
[]
["RETURN","EXPENDITURE AREA 6900 to 6999 - TRANSFERS","HELP"]
["CHART INDEX","Line-Item                                                           Notes ","HOME"]
[null,"            TRANSFERS"]
[null,"6910     Transfers Out"]
[null,"6920     Interfund Loans"]
[]
[]
[]
[]
[]
[null,"BALANCE SHEET ACCOUNTS "]
[]
["RETURN","         ASSETS","HELP"]
["CHART INDEX",null,"HOME"]
[null,"CURRENT ASSETS"]
[]
[null,"1110 Cash"]
[null,"1120 Petty Cash"]
[null,"1150 Investment – IPAIT"]
[null,"1160 Investment – Money Market"]
[null,"1170 Customer Deposits"]
[null,"1180 Insurance Reserve (For Self Insurance)"]
[null,"1190 Investments Restricted (Long Term)"]
[]
[null,"TAXES & OTHER RECEIVABLES"]
[]
[null,"1210 Taxes Receivable"]
[null,"1220 Accounts Receivable"]
[null,"1225 Allowance for Uncollectible A/R (CR)"]
[null,"1230 Accounts Receivable (Misc Charges)"]
[null,"1235 Accrued Interest Receivable"]
[null,"1300 Special Assessments Receivable"]
[null,"1320 Due From Other Governmental Units"]
[null,"1330 Due From Other Funds"]
[null,"1335 Advance to Other Funds"]
[null,"1340 Unbilled Accounts Receivable"]
[null,"1345 Other"]
[]
[null,"INVENTORIES AND OTHER PREPAID ITEMS"]
[]
[null,"1600 Inventories"]
[null,"1650 Prepaid items"]
[]
[null,"CAPITAL ASSETS"]
[]
[null,"1710 Land"]
[null,"1720 Buildings"]
[null,"1725 Acc Depr – Buildings"]
[null,"1730 Improvements Other Than Buildings"]
[null,"1735 Acc Depr – Improvements other than Buildings"]
[null,"1740 Machinery and Equipment"]
[null,"1745 Acc Depr - Machinery and Equipment"]
[null,"1750 Vehicles"]
[null,"1755 Acc Depr – Vehicles"]
[null,"1760 Utility System"]
[null,"1765 Acc Depr – Utility System"]
[null,"1770 Furniture/Fixtures"]
[null,"1775 Acc Depr – Furniture Fixtures"]
[null,"1800 Infrastructure"]
[null,"1805 Acc Depr – Infrastructure"]
[null,"1870 Property Held For Future Use"]
[null,"1880 Construction in Progress"]
[]
[null,"DEFERRED OUTFLOWS OF RESOURCES*"]
[null,"Resources advanced to another government in relation to a government-mandated non-exchange transaction or a voluntary non-exchanges transaction when time requirements are the only eligibility requirements that have been met by the other government."]
[null,"Deferred debit amounts resulting from the refunding of debt."]
[null,"**Others from GASB 68"]
[null,"      Differences between expected and actual experience"]
[null,"      Change of Assumptions"]
[null,"      Net difference between projected and actual earnings on pension plan investments"]
[null,"  Changes in proportion and differences between city contributions and proportionate share of contributions"]
[null,"  City contributions subsequent to the measurement date"]
[]
[null," *Effective year ending June 30, 2014"]
[null,"**Effective year ending June 30, 2015"]
[]
["RETURN","    LIABILITIES","HELP"]
["CHART INDEX",null,"HOME"]
[null,"2010 Wages Payable"]
[null,"2020 Accounts Payable"]
[null,"2030 Warrants Payable"]
[null,"2050 Claims and Judgments Payable"]
[null,"2060 Contracts Payable"]
[null,"2070 Contracts Payable – Retained Percentage"]
[null,"2080 Due to Other Governmental Units"]
[null,"2100 Due to Other Funds"]
[null,"2110 Advance to Other Funds"]
[null,"2120 Accrued Payroll Taxes"]
[null,"2140 Sales Tax Payable"]
[null,"2150 Compensated Absences"]
[null,"2210 Customer Deposits"]
[null,"2310 Bonds Payable – General Obligation"]
[null,"2320 Bonds Payable – Revenue Bonds"]
[null,"2330 Bonds Payable – Special Assessment"]
[null,"2310 Notes Payable – General Obligation"]
[null,"2320 Notes Payable – Revenue"]
[null,"2330 Matured Bonds & Interest Payable"]
[null,"2340 Accrued Interest Payable"]
[null,"2400 Capital Lease Obligations"]
[null,"2500 Net OPEB Liability"]
[null,"2510 Net Pension Liability - IPERS"]
[null,"2520 Net Pension Liability - Police and Fire"]
[null,"2600 Other Liabilities"]
[]
["RETURN","    DEFERRED INFLOWS OF RESOURCES*","HELP"]
["CHART INDEX",null,"HOME"]
[null,"Resources received in advance in relation to an imposed nonexchange transaction."]
[null,"Resources received in advance in relation to a government-mandated nonexchange transaction when time requirements are the only eligibility requirements that have been met by the receiving government."]
[null,"Deferred credit amounts resulting frm the refunding of debt"]
[null,"Unavailable revenue related to the application of modified accrual accounting"]
[]
[null,"**Others from GASB 68"]
[null,"      Differences between expected and actual experience"]
[null,"      Change of Assumptions"]
[null,"      Net difference between projected and actual earnings on pension plan investments"]
[null,"  Changes in proportion and differences between city contributions and proportionate share of contributions"]
[null,"  City contributions subsequent to the measurement date"]
[]
[null," *Effective year ending June 30, 2014"]
[null,"**Effective year ending June 30, 2015"]
[]
["RETURN","FUND EQUITY","HELP"]
["CHART INDEX",null,"HOME"]
[null,"NET POSITION  Represents the amount of earnings retained for operation in proprietary fund types, governmental activities and business type activities.  Effective year ended June 30, 2013."]
[null,"FUND BALANCE - NON SPENDABLE  Represents fund balance that cannot ever be spent, such as inventories or prepaid items, or that cannot currently be spent, such as nonfinancial assets held for resale.  This also includes funds legally or contractually required to remain intact, such as the principal of an endowment or revolving loan fund."]
[null,"FUND BALANCE - RESTRICTED  Represents fund balance that is subject to externally enforceable legal restrictions.  This includes those funds with restrictions imposed by creditors, or laws or regulations of other governments."]
[null,"FUND BALANCE - COMMITTED  Represents fund balance whose use is constrained by limitations that the government imposes upon itself.  The commitment is imposed at the government's highest level and is binding unless the commitment is the removed in the same manner as it is imposed.  Action to commit must be taken by the end of the reporting period."]
[null,"FUND BALANCE - ASSIGNED  Represents fund balance that is intended to be used for a purpose.  The purpose is assigned by the governing body or a person or body to whom the governing body delegates the authority to assign.  The amount is never in excess of the total fund balance less its unspendable, restricted and committed components.  The proper fund to account for these designated funds is the fund that the moneys are being generated from - the moneys should not be transferred to another fund, such as a capital projects fund, until the time an asset is to be acquired, or until the year a project is started.  In practice, most amounts assigned are applied to the general fund balances."]
[null,"FUND BALANCE - UNASSIGNED  Represents fund balances which are not restricted, committed or assigned.  Special revenue funds, the capital projects fund and the debt service fund may have deficit unassigned balances."]
[]
[]
[null,"INSTRUCTIONS FOR CITY BUDGET PREPARATION "]
[]
[null,"The city budget forms are designed to be aligned with the city annual financial report and with Generally Accepted Accounting Principles (GAAP).  "]
[null,null,"HELP"]
[null,"ADOPTION OF BUDGET AND CERTIFICATION OF CITY TAXES ","HOME"]
[null,"(Form 635.1)"]
[null,"The CERT is the first place to start in completing the budget forms. You should first enter the CITY NAME. The software will produce a large number on upper right corner of the form AND automatically display the county/counties in which the city is located. Once this is done, you may either complete this form or, if you don't have your valuations from your county auditor, you can complete the other forms and come back to the CERT page.                                                                                                \nSee \"Order of Completion\" at the top of the HELP page or Click HELP HOME to go there."]
[null,"1. VALUATIONS: The Dept of Management is suggesting county auditors use the following form when sending city valuations (Exhibit D). The Valuation form lists taxable value (column A & D) and debt service value (column C & F) "]
[]
[null,"THERE ARE 4 MAJOR COMPONENTS TO THIS FORM:  The example uses tax year January 1, 2013 and FY2014/2015. "]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[null,"with and without Gas & Electric utilities. For example, the City of Adair would enter the highlighted values in the January 1, 2013 Property Valuations area on the new Certification form 635.1. (23,316,355 in 2a and 22,774,351 in 2b of Regular; 26,686,210 in 3a and 26,144,206 in 3b of Regular plus TIF; and 531,097 in both 4a of Ag Land. (Gas & Elec. value does not exist in Ag land). Columns B and E of the form are the total increment value within the city, regardless of the type of TIF area. It is added to taxable value and used ONLY for computing the debt service levy. "]
[null,"2. TAX REQUEST: In the TAXES LEVIED area, the Certification form contains 3 columns (A) (B) & (C): ","HELP"]
["RETURN to CERT",null,"HOME"]
[null,"Column (A) is the city's requested dollar amount (Request with Utility Replacement) for the general or specific purpose. The amount you enter is the money necessary for that purpose/fund. "]
[null,"The Request is made up from 2 sources  1) Property Taxes & 2) Utility Tax Replacement Excise Tax. The Requested dollars are used in calculating the tax rate. All rates are determined using the Requested Dollars applied to the valuation With Gas & Elec. If you want to request the maximum, divide the valuation with Gas & Electric by 1000 and multiply the rate limit times that result (the rates are in the Limit column on the Certification form )."]
[null," (Example.. calculations for line 5, Regular General levy column (A): $2,000,000 valuation/1,000 equals = $2,000. The resulting $2,000 times levy Limit rate $8.10 equals = $16,200 Request). USING THE SOFTWARE: To levy the maximum, enter an extremely large number (ex: 999,999,999) in the Requested Dollars column. The software will reply the levy rate is exceeded. Click OK and the maximum amount will be calculated. Of course, this function only works if a statutory limit exists for that levy. The amount of Property Taxes levied and Rate will be automatically calculated once you’ve entered the Request with Utility Replacement Dollars."]
[null,"Column (B) is the amount of (Property Taxes Levied, the major portion of Requested Dollars). This is the amount of money requested in column (A) that will come from property taxes. (The remainder of the request will come from the Utility Tax Replacement Excise Tax]. The amount in column (B) is determined by applying the rate in column (C) to the valuation without Gas & Electric. (Example… calculations for item 5, Regular General levy column (B): enter requested amount (Request with Utility Replacement), divide the property valuation with Gas & Electric (line 2a) by 1000 then divide the request by that result (Request with Utility Replacement). The result will give you the (Rate) for column (C) item 43. Next, divide the property valuation without Gas & Electric (line 2b) by 1000 then multiply that figure by the (Rate) (item 43). The electronic software makes these calculations for you."]
[null,"3. SSMID: Self-Supported Municipal Improvement District. In Fiscal Year 2015, there were only 17 cities in Iowa that have a SSMID. YOU DO NOT FILL OUT THIS SECTION UNLESS YOU HAVE A SSMID. Valuations will appear in Column (A) on the Valuation form supplied to you by your county auditor. The process for calculating SSMID dollars is no different than other requests explained above. Again, we suggest auditors use our Valuation form, however, your county may report those figures in another format. Both valuation figures must be entered in the appropriate area to produce tax dollars. Each SSMID number 1 thru 4 on the city budget form should directly correspond to the last digit of the CODE given on the Taxable Valuations form sent by the county auditor. Please be sure to enter them correctly. "]
[null,"4. COUNTY AUDITOR QUESTIONS. There are now five (5) questions at the bottom of the form to be checked by the county auditor. If a city budged does not meet all 5 of these requirements, the auditor can not certify the budget and will return it to the city for compliance."]
[null,"LOCAL EMERGENCY MANAGEMENT COMMISSION (EMC) SUPPORT"]
[null,"HF 413 passed during the 2012 legislative session requires County Property Tax Statements to include the the amount of support paid from each city to an Emergency Management Commission.  In an effort to assist the Counties with this requirement, Form EMC has been added to the City Budget.   ","Return to Order of Completion Local EMC Support"]
[null,"The amount of General Fund monies to be expended for the purpose of supporting an Emergency Management Commission should be enter under column (A) on line 1.  Column B will automatically calculate the amount of property tax from the General Fund levy being used for this purpose.  Line 2 under both column (A) and (B) will automatically fill in the amount of dedicated levy being used to support an Emergency Management Commission, as shown on the Cert Page."]
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[null,null,"HELP HOME"]
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[null,"INTERNAL SERVICE FUNDS"]
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[null,"In accordance with Chapter 384.16 of the Code of Iowa, all expenditures must be budgeted in one of the nine budgetary functions. A transfer from an operating fund to an Internal Service Fund does not satisfy this statutory requirement.","RETURN to EXP P2"]
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[null,"Cities that budget internal service fund transactions in the internal service fund should include the receipts/revenues, disbursements/expenses and balances under proprietary, Column (I) \"PROPRIETARY\" of the city budget forms (line 69) \"Other Business Type (city hosp., ISF, parking, etc.)\"."]
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[null,"Cities that budget the contributions from operating funds (as expenditures/disbursements at the time of the contribution to the internal service fund), DO NOT NEED TO BUDGET THE ISF TRANSACTION. In this situation, the ISF transaction should be excluded from the budget."]
[null,null,"HELP HOME"]
[null,"Prepare the budget forms using whole dollars only. Do not report cents or zeros in lieu of cents."]
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[null,"Report all monies including investments and INTEREST BEARING ACCOUNTS in each fund category for each of the beginning and ending balances. An exception to this is the Police/Fire Retirement funds and certain endowments as explained on page 6. If there will be a deficit, show the estimated amounts in parenthesis ( )."]
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[null,"REVENUES AND EXPENDITURES ARE CLASSIFIED BY FUND TYPE.                                               \nFUND TYPES:"]
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[null,"GENERAL"]
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[null,"Includes revenues and expenditures which are not accounted for in other funds. The Regular General, Ag Land, and twenty other permissible levies (see Tax Levies on Form 635.1, for list) are levied in this fund. Your city may have multiple funds under this major category "]
[null,null,"HELP HOME"]
[null,"SPECIAL REVENUES & TIF SPECIAL REVENUES"]
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[null,"To comply with recent legislation, the SPECIAL REVENUES FUND is split between regular Special Revenues and TIF Special Revenues. The regular Special Revenues includes revenues and expenditures from the Emergency, FICA & IPERS, employee benefit levies, road use taxes, and Self-Supporting Municipal Improvement Districts (SSMID). Account for proceeds from specific sources (other than those accounted for within capital projects funds) which are usually required by law or regulation to be accounted for in separate funds and to be expended for specific purposes.   The TIF Special Revenue Fund includes Tax Increment Financing (TIF) Revenues resulting from debt certified to the county auditor. The TIF Special Revenue Fund is discussed in greater detail in \"TIF Budgeting\" "]
[null,null,"TIF Budgeting"]
[null,"DEBT SERVICE"]
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[null,"Includes revenues and expenditures for judgments, G.O. bond interest and principal, Iowa Community Development Loan, lease/lease-purchase agreements, loan agreements, and registrar fees. Payments of special assessments byproperty owners are also reflected in the Debt Service fund and the proceeds are paid from this fund to retire the respective outstanding indebtedness. "]
[null,null,"HELP"]
[null,"CAPITAL PROJECTS","HOME"]
[null,"Includes revenues such as bond proceeds, block grants, transfers in and Capital Improvement Reserve levy, and expenditures used for the acquisition and/or construction of major capital facilities. Facilities that might be classified as a capital project should last at least ten years and cost $25,000 or more. "]
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[null,"PERMANENT"]
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[null,"Account for revenues that are legally restricted to the extent that only the earnings, and not principal, may be used for purposes that support the reporting of government's programs (i.e., for the benefit of the government or its citizenry). The funds previously classified as non-expendable trusts, such as a Perpetual Care Cemetery fund, should be reported here. "]
[null,"Earnings from nonexpendable trust funds that are permitted to be budgeted and spent should be credited to a governmental fund type"]
[null,"such as general or special revenue fund."]
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[null,"ENTERPRISE"]
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[null,"A classification used to account for city’s acquisition, operation and maintenance of city facilities and services which are entirely or predominantly self-supporting by charges for service, e.g., water, electric, sewer, internal service funds, etc. You must report and appropriate all internal service revenues not generated from other city funds. An example would be reimbursement from the county for their share of a joint services contract. The major use of internal service funds by Iowa city governments is for self-insurance. Cities are encouraged to account for all proprietary funds in the same manner as you budget for governmental funds (e.g., General Fund). For example, include expenditures for the acquisition of fixed assets but do not include amounts for fixed assets in the fund balance, do not budget for depreciation."]
[null,"BUDGET FORMS FOR BEGINNERS","HELP"]
[null,null,"HOME"]
[null,"Definitions"]
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[null,"EXPENDITURE ACTIVITIES: Payments made by the city for operations.  Activities consist of Police, Fire, Library, etc. "]
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[null,"REVENUES BY SOURCE: Revenues classified by the original source of the revenue, such as Property Taxes (including TIF funds), Licenses & Permits, Intergovernmental (State Shared Revenues or Road Use Taxes), Charges for Fees & Service (utility fees, garbage pickup, etc.) Special Assessments, etc."]
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[null,"ACTUAL YEAR: A year that has ended and the expenditures and revenues are actually known. The Actual year data is taken from the Annual Financial Report (AFR) due to the State Auditor on Dec 1 of each year."]
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[null,"RE-ESTIMATED YEAR: The fiscal year budget under which the city is currently operating with \"estimates\" developed and adopted before the previous March 15th deadline. "]
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[null,"BUDGET YEAR: The budget estimates due prior to the upcoming March 15th deadline. The will become effective on the upcoming 1st of July.   "]
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[null,"BEGINNING BALANCE: The beginning balance either by fund or total is simply the ending balance of the fiscal year ended on the previous June 30th. The following day, July 1, starts the next fiscal year and that fiscal year's balances take over where the previous year left off. The ending of balance of the previous year must equal the beginning of the succeeding year because they're the same number, just a different name."]
[null,"Introduction","HELP"]
[null,null,"HOME"]
[null,"Statute requires that an annual city budget contain three fiscal years of budget data. Entering the activity level expenditures and revenues sources for a three year period is relatively easy. Two years of data, the Actual and Re-Estimated could be entered in the 2 columns on the far right of the EXP P1 & P2 and REVENUES forms. You could easily compute the TOTAL Ending and Beginning fund balances for each year. "]
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[null,"HOWEVER, the difficult task for the annual budget is arriving at the Beginning and Ending Fund balances for EACH FUND TYPE (General, Special Revenue, Debt Service, etc.) for each of those THREE years and tying those balances to the activity level expenditures and revenues sources had you entered those on the EXP P1& P2 and REVENUES forms as suggested. You cannot compute the ending balances for each fund unless you have the beginning balances for each fund type AND you enter the activity level expenditures and revenues sources BY EACH FUND TYPE. This is true whether it's done on paper or computer. "]
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[null,"Entering expenditures and revenues by fund type for each year would require 2 expenditure pages and 1 revenue page for the Actual year and the same number of forms for the Re-Estimated year totaling 6 forms. "]
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[null,"We've taken a short cut with the Excel software by using 4 forms or \"worksheets\" to accomplish the same task it would take 6 forms. Excel uses 3 forms containing 2 fiscal years of data and 1 form with just Actual year fund balances to produce each fund type. The forms or worksheets are: Fund Balance (Fund Bal), Re-Estimate Exp P1 & P2 (Re-Est Exp P1 & P2) and Re-Estimated Revenues (Re-Est Revenues). ALL THE DATA AND TOTALS FROM THESE FORMS WILL AUTOMATICALLY FILL IN THE REMAINING BUDGET FORMS. THESE FORMS SHOULD BE FILLED IN FIRST TO AVOID CONFUSION AND RUNNING INTO LOCKED CELLS DURING THE PROCESS."]
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[null,"LASTLY, ALL BLUE NUMBERS INDICATE THE CELL IS LOCKED AND THE DATA WILL EITHER BE COMPUTED FOR YOU OR FLOWS FROM ANOTHER WORKSHEET.  ALL GREEN CELLS INDICATE THAT A CELL IS DERIVED FROM A FORMULA THAT CAN BE OVERWRITTEN / MODIFIED."]
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[null,"ACTUAL YEAR"]
[null,"An important form for the Actual Year is the \"Fund Bal\" worksheet. You enter ONLY actual year data on this form even though it produces, after all worksheets are completed, 3 fiscal years of fund balance data. Some cities use this form to show council and others the flow of expenditures and revenues for each fund and their effects on balances. Starting with the FY 2016 budget, the Annual Financial Report totals will be automatically filled in to the Actual Year cells on the Fund Bal and Re-Estimated Revenues / Expenditures sheets via an look up formula.  This formula will pull in the corresponding values from the electronically submitted Annual Financial Reports, but it can also be overwritten if manual entry of these actual figures is desired / needed."]
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[null,"The importance of the Fund Bal form is that it generates the Beginning Fund Balances for EACH FUND for the next year or \"Re-Estimated\" year. It is this form's only purpose. And, since the beginning fund balances, total expenditures, and total revenues for each fund are data entered from the Annual Financial Report, the activity level expenditures and revenues are tied together with the fund balances even if they're entered on different forms of the budget. This is, of course, supposing that you didn't make an addition error on the Annual Financial Report when you computed total expenditure, ending balances, etc. However, if you used the Excel version of the AFR, addition errors won't occur."]
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[null,"Once the Fund Bal form is completed, all that remains is to enter the activity level expenditures and revenues. Those are entered on the far right column of the 3 \"Re-Estimated forms. BE CAREFUL NOT TO MAKE A SIMPLE DATA ENTRY ERROR. The only difficulty with the process is assuring the \"Ending Fund Balance, Grand Total\" on the Fund Balance form equals the \"Ending Fund Balance June 30\" on the Re-Estimated Exp P2 form. The software computes one ending balance using the totals entered in the Fund Bal form and another using the activity level data entered on the Re-Estimated forms. THEY MUST MATCH. If they don't, you've made a data entry error or a math error on the AFR."]
[null,"RE-ESTIMATED YEAR"]
[null,"THE RE-ESTIMATING PROCESS DOES NOT CONSTITUTE AN AMENDMENT TO THE CURRENT FISCAL YEAR BUDGET. However, you may changes budget expenditure estimates on the Annual Budget BEFORE you actually amend the current budget."]
[null,"With the Actual year data entered, the new Beginning Fund Balances for each fund are computed and moved into the Re-Estimated Revenues form for the next year. It's time to enter the Re-Estimated year data. "]
[null,"The Re-Estimated year's data may be exactly the same as budgeted during that year. However, Iowa Code requires the city review and update estimates for the year in which they're operating. In other words, you completed these estimates a year ago, the Beginning balance was \"estimated\". Now, with the completion of the Annual Financial Report, you know exactly what the beginning balance for the current year is. Also, are your expenditures and revenues on track as previously estimated? If not, update the estimates. "]
[null,"The Re-Estimated year expenditure activities and revenue sources are entered BY FUND TYPE. The process is relatively straight forward. Once you've completed the three pages, you'll see all the data automatically flows into the EXP P1 & P2, REVENUES, ADOPTED BUDGET SUMMARY (BUD SUM) AND THE HEARING NOTICE."]
[null,"YOU'RE READY TO BEGIN NEW ESTIMATES FOR THE UPCOMING YEAR.","HELP"]
[null,"BUDGET YEAR","HOME"]
[null,"Expenditures Schedules:        (Forms 631 A, Pages 1 & 2)"]
[null,"The expenditures for each activity are classified by fund type in columns A-F of the forms. For example, the salaries and supplies of the police department are budgeted under the General Fund type and but the city's contribution to Chapter 411 retirement fund or share of FICA/IPERS are budgeted under the Special Revenue fund type. The total estimated expenditures for each activity are computed across the page for each fund under the Budget column (G) of the form. Again, you'll notice the totals for the Re-estimated expenditures appear in column (H) and the Actual expenditures in column (I) of the forms. These figures come from the Re-Estimated pages.  "]
[null,"Complete the expenditures activities for EACH PROGRAM. You'll notice that two programs consist of single entries titled DEBT SERVICE and CAPITAL PROJECTS."]
[null,"DEBT SERVICE Program: The program is to record all principal and interest payments for repayment of loans, etc. for ALL GOVERNMENTAL ACTIVITIES. It is not for payment of BUSINESS TYPE activities (Water, Sewer loans, etc) WITH ONE MAJOR EXCEPTION. "]
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[null,"THE ONLY EXCEPTION to the rule above is for GENERAL OBLIGATION BONDS (G.O. BONDS). Payments on ALL G.O. bonds MUST be recorded in the Debt Service program REGARDLESS of whether the G.O. bond was issued for the Water or Sewer Utility. Iowa Code requires all principal and interest payments on G.O. debt payments be made from the DEBT SERVICE FUND and, therefore, the only program to enter the expenditure in is the Debt Service program. It complicates the process slightly. "]
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[null,"If you are funding payments on G.O. debt out of the Proprietary Fund for a G.O. Water bond, you will need to TRANSFER THAT AMOUNT OUT OF THE PROPRIETARY FUND AND INTO the DEBT SERVICE FUND. The transfer process allows you to comply with statute by making G.O. payments out of the DEBT SERVICE FUND. And, the transfer will cover expenditure you show as Debt Service Program expenditure out of the DEBT SERVICE FUND."]
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[null,"CAPITAL PROJECTS PROGRAM: The program should only include amounts budgeted for actual projects above the $25,000 statutory thresh hold for bids. Other capital outlay will continue to charge to the other functions. For example, police cars will charged to the Public Safety function Police Department activity."]
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[null,"Expenditures for capital projects are the acquisition of designated fixed assets which are of a long term character intended to continue to be held or used, such as land, buildings, machinery, furniture and other equipment and for which a hearing is required on plans, specifications, and form of contract for over $25,000. For example, if the city is going to build a new bridge, the total amount estimated to be spent on the project for the budget year is recorded in the Capital Projects program under the Capital Projects fund type. In another example, assume the city is going to build a new water treatment plant. The total amount estimated to be spent on plant construction during the budget year is budgeted in the activity under the Enterprise Capital Projects of the Business Type Activities. ONLY GOVERNMENTAL EXPENDITURES ARE RECORDED UNDER THE CAPITAL PROJECTS PROGRAM REGARDLESS OF FUNDING SOURCE. "]
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[null,"A separate project fund should be established under the Capital Projects Fund for each capital project. All capital projects are budgeted under the Capital Projects fund type on the budget forms, again, except those that are under the Business Type. Accounting for the Capital Improvement Reserve Levy and Special Assessment Construction is included in the Capital Projects Fund type. "]
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[null,"REVENUES DETAIL: (Form 631.B)"]
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[null,"This form identifies the various sources of revenue a city may receive and the fund types in which they will be classified. You may want to prepare detailed work papers for your own use."]
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[null,"The total Budget estimated revenues for each revenue source are calculated for you in column (G). Again, the total Re-Estimated and Actual years revenues for each revenue source entered on the Re-Estimated forms are automatically placed in column (H) & (I). "]
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[null,"A brief explanation or comment of each line on the Revenues Detail is as follows:"]
[null,"Line 1 entries                 COME  FROM"]
[null,"REVENUES DETAIL        Adoption of Budget and Certification of City Taxes (CERT) "]
[null,"Form 631.B                      Form 635.1"]
[null,"Line 1, column (A)            Line 27, column (B)     Total General Fund Tax Levies","HELP"]
[null,"Line 1, column (B)            Line 39, column (B)     Total Special Revenue Levies","HOME"]
[null,"Line 1, column (C)            Line 40, column (B)     Debt Service Levy ( Be careful, the amount levied comes from the last ..................................................................................column fo the LT Debt page. Make sure that you want to levy those principal ..................................................................................and interest paymentss from property taxes and not some other source."]
[null,"Line 1, column (D)            Line 41, column (B)     Capital Projects"]
[null,"Line 1, column (G)            Line 42, column (B)    Total Property Taxes"]
[null,"                                           FROM"]
[null,"Form 631B                     Re-Estimated Revenues Detail             Form 631.D"]
[null,"Line 1, column (H)         Column (G) Re-Estimated Revenues Detail worksheet (total of all fund types for previous fiscal year) Form F-66 (IA-2)"]
[null,"Line 1, column (I)           Annual Financial Report Fiscal Year Ended June 30, 2002"]
[null,"Line 2                               Report the amount of estimated uncollected taxes the budget year that statistically is carried as delinquent taxes the next year. If you do not report delinquent taxes as a revenues on line 4, it may not be appropriate to indicate uncollected taxes."]
[null,"Line 3                               Net Current Property Taxes. Subtract line 2 from line 1"]
[null,"Line 4                               Delinquent Property Taxes include the amount of taxes levied in prior years that were not collected but are estimated to be collected in the budget year. They would be considered revenue in the fund type according to the levy made for the applicable budget year. This information should be on the detail sent to you on the apportionment report from the County Treasurer."]
[null,"Line 5                              TIF taxes are the proceeds from a tax authorized by ordinance in an urban renewal area. Proceeds from Tax Increment Financing (TIF) shall be classified as a special revenue fund. To pay debt service on a TIF debt, transfer from the appropriate special revenue fund to the Debt Service Fund."]
[null,"Line 6                              Utility Tax Replacement is the excise tax levied upon gas and electric utilities to replace taxes on property. Estimates for these taxes are computed by subtracting the appropriate line of column B from column A on the Adoption of Budget and Certification of City Taxes (Form 635.1). Example, Revenues Detail, Line 6 of the appropriate fund is calculated: The software will compute these for you."]
[null,"                                        general = subtract Line 27, column B from Line 27, column A of (Form 635.1)"]
[null,"                                        special revenues = subtract Line 39, column B from Line 39, column A of (Form 635.1)"]
[null,"                                        debt service = subtract Line 40, column B from Line 40, column A of (Form 635.1)","HELP"]
[null,"                                        capital projects = subtract Line 41, column B from Line 41, column A of (Form 635.1)","HOME"]
[null,"Line 7                             Pari-mutuel wager tax "]
[null,"Line 8                             Gaming wager tax "]
[null,"Line 9                             Mobile Home Taxes are the taxes computed on the number of square feet of floor space of a mobile home in the city. The tax is collected and distributed by the county treasurer and apportioned to each of the regular tax supported funds in relation to the tax levy on real property."]
[null,"Line 10                           Hotel/Motel taxes, after being authorized by local referendum, are collected by the state from the hotels/motels subject to the tax. The tax is distributed quarterly by the Treasurer of State. This revenue shall be credited to the general fund and used as authorized in section 422A.2(4), Iowa Code."]
[null,"Line 11                          Other Local Option Taxes include the local option sales and service tax or the local option vehicle tax. The taxes are imposed after an election is held and a majority approval is received. The sales and service tax will be used according to the specifications of the proposition. The local vehicle tax will be used solely for public transit or street construction."]
[null,"Line 12                          Subtotal the Other City Taxes lines 6 through 11. A Blue Zero means the software will make the calculation for you."]
[null,"Line 13                          Licenses and Permits include general fund receipts from city collected revenue on such items as cigarette licenses and building permits."]
[null,"Line 14                         Use of Money and Property includes interest, rents and gain on investments. The receipts are classified by fund type according to the nature of the receipt."]
[null,"Line 15                         Federal Grants and Reimbursements include federal money the city expects to receive for a particular purpose during the budget year. The receipts would be considered Special Revenue, Capital Projects or Enterprise fund types."]
[null,"Line 16                        State Shared Revenues include such receipts as the Road Use Tax, the Bank Franchise Tax, and the liquor licenses/beer permits collected by the state. The Road Use Tax payments are classified under the Special Revenue fund type and the other items are classified under the General Fund type."]
[null,"Line 17                       Other State Grants and Reimbursements include reimbursement for providing any of the following services to state run facilities: ambulance service, solid waste disposal, jail, snow removal, civil defense, etc."]
[null,"Line 18                       Local Grants and Reimbursements include grants and reimbursements from the county, schools and other local governments that receive services from the city such as fire protection, snow removal or law enforcement.","HELP    HOME"]
[null,"Line 19                       Sub total the Intergovernmental revenues lines 15 through 18"]
[null,"Line 20 - 32                Charges for Services include revenues from the collection of various fees and internal service charges. Most of these fees are charges originating from the proprietary operations. Cities will now account for all Business Type Activities, formerly proprietary operations, within the Enterprise Fund."]
[null,"Line 33                       Subtotal the Charges for Services lines 20 through 32."]
[null,"Line 34                       Special Assessments are compulsory levies made against certain properties to defray part or all the cost of a specific improvement or service deemed to primarily benefit those properties. The payments from the property owners are credited to the debt service fund if indebtedness was incurred by the city."]
[null,"Line 35                       Miscellaneous includes revenues which cannot be identified with any other specific revenue source on Form 631.B."]
[null,"Line 36 - 38               Other financing sources include Transfers In, Proceeds of Long Term Debt, and Proceeds of Fixed Asset Sales. 1.) Transfers In are cash transfers into a fund account (shown on the Revenues page) with a corresponding amount budgeted out (declared on the Expenditures page) of another fund account where permissible (i.e., from Enterprise into General or from Special Revenue into Debt Service, etc). When cash transfers are included in the adopted budget, separate council approval is not required. 2.) Proceeds of Long Term Debt are proceeds from a bond sale or other long term obligation. 3.) Proceeds of Fixed Asset Sales include receipts from items sold, such as land, buildings, machinery, furniture, and other equipment held or used for an extended period of time."]
[null,"Line 39                       Sub total the Other Financing Sources lines 31 through 33.","HELP"]
[null,"Line 40                       Total Revenues from lines 3, 4, 5, 12, 13, 14, 19, 33, 34, 35, and 39.","HOME"]
[null,"Line 41                       The Beginning Fund Balance is the same as the Ending Balance for the prior fiscal year. It includes all investments and savings accounts. The principal of certain endowments (which are accounted for in Permanent, non-expendable trust funds) that cannot be spent, according to the trust agreement, are NOT included. The city's contribution (tax levy) to the Police/Fire Retirement funds that are administered by the board of trustees of the statewide pension system must be budgeted."]
[null,"Line 42                       Total of all Revenues including the Beginning Fund Balance. This amount MUST agree with the Total Expenditures on line 74 of Form 631a P2 by column."]
[null,"Long-Term Debt Schedule:                               (Form 703) Required if debt exists"]
[null,"The Long-Term Debt Schedule includes G.O. Bonds (see Chapter 76, Iowa Code), Iowa Community Development Loans (see Section 28.120, Iowa Code), Lease-Purchase Payments (see Sec. 364.4(d), Iowa Code) and Loan Agreements (see Section 384.24A, Iowa Code.) TIF bonds, etc. Complete one line for each issue on the schedule. "]
[null,"IMPORTANT: The budget software calculates and moves certain figures from one page to another in an effort to assist the user. The LT DEBT schedule moves the figure in Column (I) TOTAL to the Adoption of Budget and Certification of City Taxes \"CERT\" form. MAKE SURE THAT IS THE CORRECT AMOUNT YOU WANT LEVIED AGAINST PROPERTY TAXES."]
[null,"If monies for payment of an issue are partially or wholly derived from other sources, record that amount in Column (J) of the form. EXAMPLE: Your city has a Water Revenue bond. You will show the same amount in Column (K) of the form \"Total Obligation Due FY xxxx\" as you ENTER in Column (J) of the form making the amount in the last Column (M) ZERO. You do not levy taxes against property to make payments for revenue bonds, etc."]
[null,"AGAIN, the total of Column (M) is automatically reported on the Adoption of Budget and Certification of City Taxes as the amount needed to be paid from a Debt Service property tax levy. Make sure you aren't making these payments from some other source other than property taxes. If the payment is not to cover NEW DEBT recently incurred, check last year's \"Debt Service\" levy to determine if it will increase dramatically from the prior year. If it has, you may be levying to make payments that should be paid from another source or fund."]
[null,"Continuing Appropriation Schedule:              (Form 704)    Required if continue appropriations option is used"]
[null,"A \"continuing appropriation\" is defined in Iowa Code 384.20 as the unexpended portion of the cost of public improvements. The cost must have been adopted through a public hearing pursuant to section 384.102 AND included in an adopted or amended budget of a city. "]
[null,"A \"public improvement\" is any building or construction work, either within or outside the corporate limits of a city, to be paid for in whole or in part by city funds regardless of sources that exceed the sum of twenty-five thousand dollars. Public improvements also include a building or improvement constructed or operated jointly with any other public or private agency."]
[null,"Urban renewal demolition and low-rent housing projects, industrial aid projects authorized under chapter 419, emergency work or work performed by employees of a city or a city utility are not considered public improvements as defined in Iowa Code 384.95. Therefore, the unexpended cost for such projects may not be budgeted as a continuing appropriation."]
[null,"Expenditures for \"Change Orders\" exceeding the original amount of the budgeted public improvement may require an amendment if the current year's Capital Projects function will be exceeded."]
[null,"Adopted Budget Summary:                             (Form 635.2A)"]
[null,"Information for the Adopted Budget Summary comes from the Revenues Detail (Form 631.B) and the Expenditures Schedule (Form 631.A, Pages 1 & 2). The form is completely filled in by the software. ","HELP    HOME"]
[null,"Adoption of Budget and Certification of Taxes:    (CERT)          (Form 635.1)"]
[null,"The first entry on this page should be the city name. No other entries are possible until the city receives the \"Taxable Valuations\" from the county auditor or auditors if the city spans multiple counties. The valuations are used for all calculations on the form."]
[null,"Enter the valuations when available. To calculate \"Regular General Levy\" 8.10, enter an amount on Column (A) of the form \"Request with Utility Replacement\". The remaining figures will be calculated for you. If you wish to levy the entire $8.10 amount, enter a LARGE number in Column (A). The software will inform you the amount exceeds the statutory limit and calculate the limit."]
[null,"FOR YOUR INFORMATION, the software determines the property tax \"Rate\" Column (C) by using the amount entered in Column (A) and the valuation With Gas & Electric. However, those Gas & Electric companies don't pay property taxes. So, the \"Rate\" calculated in Column (C) is applied to the valuation \"Without Gas & Electric\" (all property value that does pay property taxes) and determines the amount of \"Property Taxes Levied\" Column (B) for that levy. Each succeeding levy is calculated the in the same manner. EXCEPT Ag and Debt Service."]
[null,"The Agriculture levy is restricted to $3.00375 per $1,000 of Ag land valuation. To calculate this amount you need to separate the Ag Land value from all other type of property value within the city. This is why you enter Ag value separately from other values. The Rate and Property Tax dollars are determined using that one value.","HELP    HOME"]
[null,"Debt Service Value is the valuation available to the Debt Service levy, line 40 on the form. The amount on line 40, Column (A) is filled in from the LT Debt Schedule. That is the total amount necessary to make the principal and interest payments on debt. Those payments will be made with property tax dollars."]
[null,"The only reason there is a special Debt Service value is for those cities with TIF or an Urban Renewal Area. Those areas CANNOT take value away from the Debt Service levy. The area can take value away from ALL OTHER levies. So, if you have a TIF, you are entitled to use the value With Gas & Electric you entered PLUS any \"Increment\" value generated inside the TIF or Urban Renewal Area. Your county auditor should provide you with a separate value for \"Debt Service\" if you have a TIF. If you don't have a TIF, you enter the same amount as entered in the With Gas & Electric line."]
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[null,"Notice of Public Hearing - Budget Estimate:         (Form 631)"]
[null,"Publication requirements: \"not less than 10 days nor more than 20 days   BEFORE  the DATE of the hearing\". The day on which the hearing is held IS NOT used in the 10 and 20 calculation. Please allow appropriate time to comply with the code. If the publication does not meet this statutory requirement, the notice and hearing MUST be re-done, NO EXCEPTIONS. The budget is not compliant with IA Code section 384.16 unless this process is completed."]
[null,"Analyze this form carefully after it is completed: Material errors on this published form may render your adopted budget illegal.  Does the notice contain 3 years of budget data? Are the fund balance changes reasonable? Does the Ending Fund Balance on June 30 of the Actual year equal the Beginning Fund Balance of the Re-Estimated FY year? ","HELP    HOME"]
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[null,"Note that one copy of a Proof of Publication/Affidavit of Posting MUST be sent to and verified by the county auditor. By statute, an auditor CANNOT levy property taxes until this proof has been provided. Iowa Code 24.10."]
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[null,"FILING REQUIREMENTS       BUDGET DOCUMENTS: BY MARCH 15th"]
[null,"SUBMIT TO COUNTY AUDITOR","HELP"]
[null,"2 SIGNED originals of the Adoption of Budget & Certification of Taxes    (Form 635.1) ","HOME"]
[null,"1 paper copy of the detailed budget printed from the Excel budget file. (Forms are listed below)"]
[null,"1 copy of the EXCEL budget file is REQUIRED to be sent to the County Auditor by upload to the DOM website.      WWW.DOM.STATE.IA.US"]
[null,"1 ORIGINAL Proof of Publication or Affidavit of Posting"]
[null,"THE REQUIRED PAPER DETAILED BUDGET FORMS SUBMITTED TO THE COUNTY ARE:"]
[null,"Form 635.1                   Adoption of Budget & Certification of Taxes"]
[null,"Form 635.2A                 Adopted Budget Summary"]
[null,"Form 631.A Page 1       Expenditures Schedule, Page 1"]
[null,"Form 631.A Page 2       Expenditures Schedule, Page 2"]
[null,"Form 631.B                   Revenues Detail"]
[null,"Form 703                      Long Term Debt Schedule                                                                                                                                                                                                                                                                                                                  "]
[null,"Form 631.1                   Notice of Public Hearing - Budget Estimate"]
[null,"Form EMC                      Local Emergency Management Commission Support Page"]
[null,"                                       Proof of Publication/Posting - ( 1 Original )"]
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[null,"SUPPLEMENTAL CITY BUDGET INFORMATION AND PROCESSES","HELP"]
[null,null,"HOME"]
[null,"NOTICE OF PUBLIC HEARING, AMENDMENT OF CURRENT CITY BUDGET: (Form 653C1)"]
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[null,"The Budget Amendment Form follows the same format as the Notice of Public Hearing on the original budget. HOWEVER, the amendment form IS NOT required to be submitted electroncially. Budget amendment forms are included in your budget packet and located on the CD in the file AMENDMENT.XLS. "]
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[null,"Amendments are made to total program budgeted amounts adopted in the original budget certification or each subsequent amended budget. The first column of the notice entitled \"Total Budget as Certified or Last Amended\" will be filled in with the information taken from the current budget (or last adopted amendment). The only information required in the middle column entitled \"Current Amendment\" is the changes being made to the budget. If the amended expenditures place the budget out of balance, available Revenues must be reported before additional monies can be spent. All the boxes in the third column entitled \"Total Budget after Current Amendment\" establish the total budget after amendment and must be filled. "]
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[null,"Again, a budget will have to be amended only if the budgeted expenditures for a ---PROGRAM --- or   FUNCTION: "]
[null,"(PUBLIC SAFETY, PUBLIC WORKS, HEALTH AND SOCIAL SERVICES, CULTURE AND RECREATION, COMMUNITY & ECONOMIC DEVELOPMENT, GENERAL GOVERNMENT, DEBT SERVICE, BUSINESS TYPE ACTIVITIES) "]
[null,"will exceed the amount originally budgeted FOR THAT PROGRAM..... An amendment may not be necessary if only the budgeted expenditures for an individual capital project will be exceeded. The budget for the PROGRAM or FUNCTION is the controlling factor in determining if a budget amendment is needed."]
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[null,"Publication requirements for Amendments: Publication requirements are the same as for the annual budget: not less than 10 days nor more than 20 days BEFORE the date set for public hearing."]
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[null,"After the hearing has been held, complete the Certification Resolution. Minor changes may occur, but the total expenditures shall not be greater than the amount published. Be sure the city clerk and mayor have signed all places where their signatures are required."]
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[null,"Forward two copies of the certification resolution and one proof of publication (posted notice for cities under 200 population) to your county auditor as soon as possible after the hearing. The county auditor will forward one copy of the certification resolution to the Director of the Department of Management."]
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[null,"ORDER OF COMPLETION","HELP         HOME"]
[null,"The software allows you to complete the forms in any order you wish as long as you are aware that those fields with blue numbers will be completed later by the software as data is entered. "]
[null,"However, unless you are very familiar with the forms, it can be confusing to jump between forms. Also, such practice does make it easier to make an error, usually by forgetting to enter some important data. "]
[null,"The logical approach to completing the worksheets is to do so in the following order. "]
[null,"ANY BUDGET FIGURE CHANGED AT ITS SOURCE OR STARTING POINT WILL BE CHANGED IN ALL SUCCEEDING PAGES MAKING LAST MINUTE CHANGES OR CORRECTONS TO THE BUDGET MUCH SIMPLER."]
[null,"(HELP PAGE)                  Everything you did and did not want to know about city budgets and beyond."]
[null,"The software opens to this page. You will find instructions on completing the budget, submission requirements, city chart of accounts, amendment procedures, etc. The HELP page is designed not just help with the budget process but to assist you throughout the year. "]
[null,"1.      CERT) The Adoption of Budget and Certification of City Taxes. (form 635.1)"]
[null,"YOU SHOULD HAVE GOTTEN A MESSAGE REGARDING MACROS WHEN YOU FIRST OPENED THE FILE. MACROS SHOULD BE ENABLED WHEN COMPLETING THIS PAGE."]
[null,"Click here to for instructions for changing     EXCEL Macro Security level"]
[null,"Type your city name. The software will automatically fill in the county name and county/city code. YOU DO NOT HAVE TO COMPLETE THIS PAGE FIRST PARTICULARLY IF YOU HAVEN'T RECEIVED VALUATIONS FROM THE COUNTY. KEEP IN MIND THAT PROPERTY TAX REVENUES WILL APPEAR AS BLUE ZEROS ON THE \"REVENUES\" PAGE UNTIL YOU DO.      AT A MINIMUM YOU SHOULD ENTER THE CITY NAME WHICH WILL POPULATE THE NAME TO ALL SUBSEQUENT PAGES. "]
[null,"YOU DON'T NEED TO COMPLETE ANYMORE OF THIS FORM. YOU MAY WANT TO GET THE \"DATA ENTRY\" PART OF THE BUDGET PROCESS OUT OF THE WAY. YOU CAN GO TO STEP 2 AND COME BACK TO THE \"CERT\" PAGE WHEN YOU'RE READY TO COMPLETE THE \"CURRENT\" OR UPCOMING YEAR."]
[null,"A) Enter the valuation data provided by the county auditor. Enter the requested amount in column A and the software will compute the rate and property tax dollars. If you are levying the maximum, enter a very large number column A and let the software do the calculations. "]
[null,"(Information from this page carries to revenues form 631.B and Notice of Public Hearing)"]
[null,"The Debt Service amount (LINE 40) is the ONLY field on this form that is filled in from another page. The Debt Service amount is entered on the LT Debt tab or Long Term Debt (form 703). See below"]
[null,"(Amount of debt service levied against taxes, last column, is carried to (form 635.1))"]
[null,"The most logical way to approach completing the budget forms is to think of the first 4 forms as simple data entry work. The Annual Budget consists of  THREE  years of data. TWO years of that data ( Actual Year & Re-Estmated Year ) have already been entered on other reports. You'll need copies of the Annual Financial Report submitted on Dec 1st of this year and your current Annual Budget for the year you're currently in."]
[null,"2.      (Fund Bal) Fund Balance Worksheet (form FBW) Complete ONLY the Actual Year figures taken from the Annual Financial Report completed and due to the State Auditor December 1. THE BUDGET IS NOT LEGAL IF YOU HAVE NOT SUBMITTED AN ANNUAL REPORT AND WILL BE REFUSED. (Information from this page carries to (form 631.B)) Re-Est Revenues."]
[null,"3.      (Re-Est Exp P1) (Re-Est Exp P2) & (Re-Est Revenues) Re-Estimated Expenditures P1 & P2, Re-Estimated Revenues. (631.e P1 & P2 & Form 631.d)","HELP HOME"]
[null,"Begin by entering the \"actual year\" data by the activity (police, fire, libary) from the Annual Financial Report into the far right hand column . Do the same for ALL THREE Re-Est pages. THE NUMBER ONE ERROR IN USING THE SOFTWARE IS \"BEGINNING AND ENDING FUND BALANCE\" THAT DON'T MATCH. "]
[null,"The reason this occurs is the software computes 2 separate Ending Fund Balances for the Actual Year. The first \"Ending Fund Balance\" is computed on the Fund Bal page (line 4, column H of the form not the Excel line/columns) and the second \"Ending Fund Balance\" on the last line and last column of the Re-Estimated Exp P2. The first is computed using your totals from the Annual Financial Report entered on the Fund Bal page and the second is computed using the \"actual year\" detail enter on the Re-Est pages. They MUST match. "]
[null,"You've either made a data entry error on one of the pages or your totals from the AFR aren't correct. If you used the Excel version of the Annual Financial Report, you can be assured it isn't a math error. So, you've made a data entry error. Correct it. Once there is no error on the ERRORS page for Beginning and Ending Fund Balances,  you have completed all \"actual year\" data entry and can put the AFR away. "]
[null,"Now, you're ready to re-estimate the year you are operating under. Take the figures from the budget you submitted last year and re-enter the expenditure and revenues by activity but, this time by fund type into the three Re-Est pages. Again, the process is mostly data entry. HOWEVER, statute requires the city REVIEW the estimates and make any corrections you feel appropriate. The process is referred to as Re-Estimating. "]
[null,"If you spent more on snow removal or received less revenue form local option taxes, show the new figures. REMEMBER, you can show expenditures that exceed your estimated budget BUT it DOES NOT constitute an amendment. Many cities amend right after adopting their next year's budget. The point of the exercise is to produce as accurate a Beginning Fund Balance for EACH FUND  for the upcoming year as possbile."]
[null,"The Re-Est Exp P! & P2 and Re-Est Revenues number will carry over as blue numbers in the far right columns of the EXP P1 & EXP P2 and REVENUES forms. "]
[null,"(Once you've completed the Re-Estimated portion YOU'RE ALMOST TWO THIRDS OF THE WAY DONE.)"]
[null,"4.      (LT DEBT) Long Term Debt (form 703). There are 5 pages available should you need them. Once completed, the dollar amount to be levied is carried to the Cert page. The second to the last column is where you would enter payments made from other sources than property taxes (Revenue, TIF, etc). BE CAREFULL ANYTHING THAT SHOW UP IN THE FAR RIGHT COLUMN WILL BE LEVIED AGAINST PROPERTY TAXES.  "]
[null,"So, if you have a loan or bond that is paid from \"OTHER FUNDS\" and not paid from a debt service property tax levy, MAKE SURE YOU ENTER THE APPROPRIATE AMOUNT IN COLUMN J OF THE LT DEBT FORM. If you're not careful, you'll levy taxes and raise the total tax rate from the prior year. CHECK THIS PAGE CAREFULLY."]
[null,"5.      (EXP P1) (EXP P2) (REVENUES)Expenditures Page 1 & 2 or Revenues (form 631.a P1 &P2) & (form 631.b) "]
[null,"You may complete EITHER of these but remember Property Tax dollars and Utility Tax Replacement Excise Taxes come automatically from the \"CERT” page\", so those figures will display as blue zeros until you have completed the CERT."]
[null,"6.      (Local EMC Support) Local Emergency Management Commission page (form EMC) This form needs to have the amount of General Fund monies being used to pay for support of an Emergency Management Commission.  Line 1 under Column A is the only cell that needs to have an entry."]
[null,"(To learn more about Continuing Appropriations, click the link on the right)","Local EMC Support"]
[null,"7.      (BUD SUM) The Adopted Budget Summary (form 635.2A)"]
[null,"(The software produces ALL information on this form.)"]
[null,"8.      (HEARING) Notice of Public Hearing (ALL figures on this form are produced by the software except the location, date & time of hearing, clerk's phone number and name) THE HEARING NOTICE GENERATED BY THE EXCEL SOFTWARE MUST BE USED TO PUBLISH OR POST.  For cities with populations under 201, the Hearing page needs to be posted in three locations within the city (locations to be used can be found in your City Code).  The Hearing page can be printed by using the \"PRINT HEARING NOTICE\" button at the top right of the Hearing page.  For cities with populations of 201 and over, the Hearing page must be published in a locally available newspaper.  The Min Newspaper Notice page can be used by these cities to create newspaper-formatted version of the Hearing page that can be emailed to the newspaper.  This file can be created by clicking the \"Publish This Notice\" button at the top right of the Min Newspaper Notice page.\nTyped or hand written notices are NOT ACCEPTABLE."]
[null,"9.      (Min Newspaper Notice) This form is completely filled from information entered into the HEARING page. It is the minimum size font for a hearing notice. A button on the page allows you to create an Excel file containing ONLY the minimum hearing notice so it can be emailed to the local newspaper. The MACROS MUST BE ENABLED in order to use this funtion."]
[null,"10. (ERRORS) The ERRORS page should be reviewed BEFORE the Hearing Notice is published or the file submitted. TRANSFERS IN AND OUT SHOULD ALWAYS EQUAL. See Re-Est pages above for Ending Fund Balance Errors."]
[null,null,"HELP         HOME"]
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[null,"364.2  VESTING OF POWER -- FRANCHISES."]
[null,"         1.  A power of a city is vested in the city council except as otherwise provided by a state law."]
[null,"         2.  The enumeration of a specific power of a city does not limit  or restrict the general grant of home rule power conferred by the Constitution of the State of Iowa.  A city may exercise its general powers subject only to limitations expressly imposed by a state or city law."]
[null,"         3.  An exercise of a city power is not inconsistent with a state law unless it is irreconcilable with the state law."]
[null,"         4. a.  A city may grant to any person a franchise to erect, maintain, and operate plants and systems for electric light and power, heating, telegraph, cable television, district telegraph and  alarm, motor bus, trolley bus, street railway or other public  transit, waterworks, or gasworks, within the city for a term of not more than twenty-five years.  When considering whether to grant,  amend, extend, or renew a franchise, a city shall hold a public hearing on the question.  Notice of the time and place "]
[null,"of the hearing shall be published as provided in section 362.3.  The franchise may be granted, amended, extended, or renewed only by an ordinance, but no exclusive franchise shall be granted, amended, extended, or renewed."]
[null,"             b.  Such an ordinance shall not become effective unless approved at an election.  The proposal may be submitted by the council on its  own motion to the voters at any city election.  Upon receipt of a valid petition as defined in section 362.4 requesting that a proposal be submitted to the voters, the council shall submit the proposal at the next regular city election or at a special election called for that purpose before the next regular city election.  However, the city council may dispense with such election as to the grant, amendment, extension, or renewal of an electric light and power, heating, or gasworks franchise unless there is a valid petition seeking such franchise, grant, amendment, extension, or renewal requests an election.  If a majority of those voting approves the proposal, the city may proceed as proposed.  The complete text of the ordinance shall be included on the ballot if paper ballots are used. If an electronic voting system or voting machine is used, the proposal shall be stated on the ballot and the full text of the ordinance posted for the voters pursuant to section 52.25.  All absentee voters shall receive the full text of the ordinance."]
["RETURN to Revenue page","            c.  Notice of the election shall be given by publication as prescribed in section 49.53 in a newspaper of general circulation in the city."]
[null,"            d.  The person asking for the granting, amending, extension, or renewal of a franchise shall pay the costs incurred in holding the election, including the costs of the notice.  A franchise shall not be finally effective until an acceptance in writing has been filed with the council and payment of the costs has been made.","HELP         HOME"]
[null,"            e.  The franchise ordinance may regulate the conditions required and the manner of use of the streets and public grounds of the city, and it may, for the purpose of providing electrical, gas, heating, or  water service, confer the power to appropriate and condemn private property upon the person franchised. "]
[null,"             f.  If a city franchise fee is assessed to customers of a franchise, the fee shall not be assessed to the city as a customer."]
[null,"            g.  If a city grants more than one cable television franchise, the material terms and conditions of any additional franchise shall not give undue preference or advantage to the new franchisee.  A city shall not grant a new franchise that does not include the same territory as that of the existing franchise.  A new franchisee shall be given a reasonable period of time to build the new system throughout the territory."]
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[null,"TIF BUDGETING AND CHANGES TO THE FORMS"]
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[null,"CITIES WITH AN ACTIVE URBAN RENEWAL AREA (TIF DISTRICT) ARE SUBJECT TO THE NEW BUDGETING REQUIREMENTS.   See Iowa Code 384.16 from the Help menu.         Active meaning TIF debt is being certified to and Revenues received from the county."]
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[null," "]
[null,"The following changes have been added to the Expenditure and Revenue pages:"]
[null,"TIF SPECIAL REVENUES FUND","HELP         HOME"]
[null,"The Special Revenue Fund now has the TIF portion segregated from all other Special Revenue Funds. "]
[null,"It is suggested the city create 2 sub-funds within the new TIF Special Revenue Fund. The 2 sub-funds would be titled 1) TIF Proceeds of Debt  2) TIF Debt Service and . The TIF Proceeds of Debt sub-fund is from which all NON-Capital Projects are to be paid and into which ALL INTERNAL BORROWING IS TRANSFERRED (Sub-Funds are rolled up to the major fund on the State Budget Form. In this case, TIF Special Revenues."]
[null,"The TIF Debt Service sub-fund is for debt service payments on loans, internal borrowing, etc. Transfers Out from the TIF Special Revenues Fund (internally TIF Debt Service sub-fund) and into any other major fund would signify repayment of an \"Internal loan\".                        SEE OTHER FINANCING SOURCES: TRANSFERS              BELOW"]
[null,"EXPENDITURES"]
[null,"ALL expenditures  of TIF monies (TIF Revenues, proceeds of debt including internal loan proceeds) MUST be expended from the TIF Special Revenue Fund, the Capital Projects Fund or the Proprietary Fund provided the proprietary fund expenditure is an Enterprise Capital Project.  "]
[null,"1) TIF Revenues CANNOT BE Transferred from the TIF Special Revenue Fund (internal TIF Debt Service sub-fund) and into the Capital Projects Fund.                                                                                                                                2) Proceeds of Debt (TIF Proceeds of Debt sub-fund) SHOULD NOT BE Transferred into the Capital Projects Fund. Monies recorded under the Capital Projects Fund should be receipted in from the source (proceed of debt, internal borrowing, etc.)."]
[null,"COMMUNITY & ECONOMIC DEVELOPMENT                       REBATES & PAYMENTS TO ENTITIES"]
[null,"   Other Com & Econ Development       "]
[null,"       REBATES from TIF DEBT page         line 44 EXP P2 & Re-Est Exp P2 pages "]
[null,"Rebates and payments to any entity to be funded with TIF revenues are posted under the Community & Economic Development Program. The initial payment may be from internal borrowing. However, if those funds will be repaid with TIF revenues, the payment should be listed under this activity. For coding purposes, the \"payments\" are coded as \"Other Community & Economic Development\" Code 5900 for the 4  digit and 599 for the 3 digit code. "]
[null,"CAPITAL PROJECTS"]
[null,"          Gov Capital Projects                 Line 55 of the EXP P2 and Re-Est Exp P2"]
[null,"          TIF Capital Projects                  Line 56 of the EXP P2 and Re-Est Exp P2"]
[null,"  TOTAL CAPITAL PROJECTS     Line 56 of the EXP P2 and Re-Est Exp P2    (The sum of Gov capital and TIF capital projects)"]
[null,"Capital Projects related to an Urban Renewal Area are handled in the same manner as in the past with the exception that the expenditure is recorded as a TIF Capital Project and shown separately from all other Governmental Capital Projects. The loan/debt proceeds are receipted into the Capital Projects fund and the expenditure recorded as a TIF Capital Project. "]
[null,"BUSINESS TYPE ACTIVITIES       Proprietary: Enterprise & Budgeted ISF"]
[null,"    Enterprise   CAPITAL PROJECTS                   Line 72 of the EXP P2 and Re-Est Exp P2"]
[null,"    Enterprise   TIF   CAPITAL PROJECTS         Line 73 of the EXP P2 and Re-Est Exp P2"]
[null,"The Enterprise Capital Projects expenditure activity under the Business Type Program is shown separately for TIF and NOT recorded under the Enterprise Utility. TIF Capital Expenditures within the Business Type Enterprises is handled in the same manner as Governmental TIF Capital Projects. It is recorded as an Enterprise TIF Captial Project. All TIF expenditures with the exception of Capital Projects are expended from the TIF Special Revenues Fund. Debt Service payments on a TIF project from the Proprietary Fund MUST be transferred to the TIF Special Revenues Fund for expenditure. The city would show a TIF Transfer Out of the Proprietary Fund, a TIF Transfer In to the TIF Special Revenues Fund and record the expenditure within the Debt Service Program out of the TIF Special Revenues Fund. "]
[null,"OTHER FINANCING SOURCES:      TRANSFERS IN AND OUT "]
[null,"Other Financing Sources:"]
[null,"         Regular Transfers In                                      Line 37 of the REVENUES and Re-Est Revenues"]
[null,"          Internal TIF Loan   Transfers In                   Line 38 of the REVENUES and Re-Est Revenues"]
[null,"   Subtotal Operating Transfers In                  Line 39 of the REVENUES and Re-Est Revenues"]
[null,"         Regular Transfers Out                                  Line 75 of the EXP P2 and Re-Est Exp P2","HELP         HOME"]
[null,"          Internal TIF Loan    Transfers Out              Line 76 of the EXP P2 and Re-Est Exp P2"]
[null,"   Total ALL Transfers Out                                Line 77 of the EXP P2 and Re-Est Exp P2"]
[null,"Transfers In and Out both have a new TIF component. The purpose is to show \"Internal Borrowing\" and \"Repayment of TIF Internal Debt\". In the future, all \"Internal TIF Loans\" that qualify for repayment from TIF Revenues will be shown as a TIF Transferred Out of the Fund from which the loan was made and Transferred In to ONLY the TIF Special Revenue Fund (Proceeds of Debt sub-fund) or Capital Projects Fund. The only exception is for a Business Type Function where the Internal Borrowing occurs between Enterprise funds within the Proprietary Fund for a TIF project."]
[null,"A TIF Transfer Out and TIF Transfer In can be made from and to any fund with one exception. A \"TIF Transfer Out\" from the TIF Special Revenue Fund CANNOT BE \"Transferred In\" to the Capital Projects Fund. "]
[null,"Intra-fund transfers between the TIF Debt Service sub-fund and the TIF Proceeds of Debt sub-fund are not appropriate."]
[null,"DEBT SERVICE PROGRAM:      Principal and Interest payments on debt "]
[null,"Principal and interest payments on TIF debt paid from TIF Revenues should be expended from the new TIF Special Revenue fund with the exception of G.O. Bonds which by Iowa Code 384.4 must be paid out of the Debt Service Fund. Until statute is changed, a TIF Transfer Out of the TIF Special Revenue Fund (internal TIF Debt Service sub-fund) and into the city’s Debt Service Fund for G.O. Bond payments."]
[null,"ANY OTHER FUNDING SOURCE USED TO SUPPLEMENT PRINCIPAL AND INTEREST PAYMENTS ON TIF DEBT SHOULD BE PAID FROM THAT FUND AND NOT TRANSFERRED INTO THE TIF SPECIAL REVENUE FUND FOR EXPENDITURE.         "]
[null,"For example, the ciy has a $10,000 principal and interest payment on a bank note (not a GO Bond). The city pays 50% from TIF Revenues and 50% from Debt Service levy which is receipted into the Debt Service Fund. The expenditure is recorded as a Debt Service Program expenditure with $5,000 paid from the TIF Special Revenue Fund (internally from the sub-fund TIF debt service) and $5,000 paid from the Debt Service Fund.                                                                                                                                YOU DO NOT TRANFER MONEY INTO THE TIF SPECIAL REVENUE FUND WHEN FUNDING SOURCES FOR TIF DEBT PAYMENTS ARE SPLIT BETWEEN TIF REVENUES AND OTHER REVENUES. "]
[null,"Local Option Sales Tax dollars is another example, 50% of the payment would be paid from the TIF Special Revenue Fund and 50% from the Special Revenue Fund for the portion paid from LOST.      "]
[null,"ACTIVITY LEVEL EXPENDITURES:"]
[null,"All TIF Project Expenditures that are not Capital Projects are recorded within the major Program activity ( Public Works, Street lighting for example). All such expenditures are recorded as paid from the TIF Special Revenues fund and internally recorded as an expenditure from the TIF Proceeds of Debt sub-fund into which all internal loans or proceeds of debt are placed. "]
[null,"REVENUES","HELP         HOME"]
[null,"There are only FOUR basic Revenue sources for TIF Urban Renewal Areas, 1) funds from debt secured to undertake a project, 2) funds received to repay debt incurred by a project, 3) interest, and 4) local reimbursements (usually the county). Debt, whether internal borrowing, G.O. Bonds, bank loans, etc. is used for a project. TIF Revenue and Local Grants & Reimbursements received from the county are allocated for the purpose of repaying debt incurred for a project. Interest may be allocated to the appropriate sub-fund which earned the interest."]
[null,"The use of annual TIF Revenues (referred to in statute as from the \"special fund\") has been the subject of debate. Can it be accumulated and used as a \"pay as you go\" funding source for projects? Iowa Code 403.19 reads \"2.  That portion of the taxes each year in excess of such amount shall be allocated to and when collected be paid into a special fund of the municipality to pay the principal of and interest on loans, moneys advanced to, or indebtedness, whether funded, refunded, assumed, or otherwise, etc. The language seems pretty clear. TIF Revenues are used to service debt and should be receipted into a TIF debt service sub-fund under the TIF Special Revenue Fund."]
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[null,"TIF Debt Service:   Sub-Fund under TIF Special Revenues"]
[null,"Annual TIF Revenues should be receipted into a sub-fund TIF Debt Service or similarly named sub-fund and used for the purpose of making principal and interest payments. Any funds allocated from this sub-fund should be recorded as a Debt Service Program expenditure OR a TIF Transfer Out. "]
[null,"A TIF Transfer Out of the TIF Special Revenue Fund is THE ONLY MECHANISM cities use to make a Debt Service payment to themselves. In other words, to pay principal and interest on Internal borrowing. Until Iowa Code 384.4 requiring G.O. bonds to be paid from the Debt Service Fund is changed, a transfer from the TIF Debt Service sub-fund into the Debt Service Fund will be necessary to make a G.O. Bond payment. ALL OTHER PRINCIPAL AND INTEREST PAYMENTS ARE MADE DIRECTLY FROM THE SUB-FUND OR SHOWN ON THE STATE FORMS AND PAID OUT OF THE TIF SPECIAL REVENUE FUND DIRECTLY."]
[null,"TIF Proceed of Debt:    Sub-Fund under TIF Special Revenues"]
[null,"All borrowing regardless of the instrument, loans, internal borrowing from other funds, G.O. Bonds, TIF Revenue Bonds, etc. AND initial funding for a 28E project with the county (receipted in as Local Grants and Reimbursements) are receipted into the either the TIF Special Revenue sub-fund Proceeds of Debt, Capital Projects Fund or the Proprietary Fund if the Capital Project is for an Enterprise (water, sewer, etc.) project."]
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[null,"Homestead, Elderly, Disabled, and Military Tax Credits."]
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[null,"Homestead Tax Credits, etc."]
[null,null,"HELP         HOME"]
[null,"425.1  HOMESTEAD CREDIT FUND -- APPORTIONMENT -- PAYMENT.\n 1.  A homestead credit fund is created.  There is appropriated annually from the general fund of the state to the                                            department of revenue to be credited to the homestead credit fund, an amount sufficient to implement this chapter. The director of the department of administrative services shall issue warrants on the homestead credit fund payable to the county  treasurers of the several counties of the state under this chapter.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           \n"]
[null,"2.  The homestead credit fund shall be apportioned each year so as to give a credit against the tax on each eligible homestead in the state in an amount equal to the actual levy on the first four thousand eight hundred fifty dollars of actual value for each homestead.\n"]
[null,"EXAMPLE"]
[null,"The Homestead Credit pays the homeowner's tax on the first $4,850 dollars of taxable value. It is calculated for the homeowner based upon the \"consolidated tax rate\" (all \"levy authorities\" able to levy taxes agains that property). However, the city can calcuate their share of the credit. A homeowner's house has a TAXABLE VALUE in this example of $100,000. Their total assessed value would be somewhere around $208,300."]
[null,"Using FY2009 data, had the State funded the credits at 100%, the State would pay $72.75 of the homeowner's portion owed to the city given the city's rate of 15.00000 ....... ($4,850/1000)*15.00000=$72.75 of the total city share of the property tax liability of (100,000/1000)*15.00000) =$1,500. The homeowner would actually only owe ($1,500-$72.75)=$1427.25 with the State picking up the remainder. Remember, the credit is against the consolidated tax rate and total property taxes paid. The state does not always fund the credits at 100%. "]
[null,"The state in the FY 2009  spent $99.2 million of the $134 million necessary to fund the credit at 100% of claims or 72% of total. DOES THE CITY LOSE REVENUES IN THIS SITUATION?           NO!    "]
[null,"Iowa Code Section  25B.7    Funding property tax credits and exemptions.","HELP         HOME"]
[null,"1.  Beginning with property taxes due and payable in the fiscal year beginning July 1, 1998, the cost of providing a property tax credit or property tax exemption which is enacted by the general assembly on or after January 1, 1997, shall be fully funded by the state.  If a state appropriation made to fund a credit or exemption which is enacted on or after January 1, 1997, IS NOT sufficient to fully fund the credit or exemption, the political subdivision shall be required to extend to the taxpayer only that portion of the credit or exemption estimated by the department of revenue to be funded by the state appropriation."]
[null,"Iowa Code Section 25B.7 would simply cause the property owner in the example above to owe more property taxes. In the city example above, the homeowner for FY 2009 would actually owe $1,447.62 with the State paying only $52.38 of the total city taxes. The amount covered by the Homestead and other credits varies from year to year depending upon the amount the legislature appropriates for credits.                                                                                                                                                                                                  "]
[null,"An across the board cut ordered by the governor midway through the fiscal year, like the 10% ATB in October 2009, cannot be passed on to the property owners since the ATB is not an insufficient appropriation by the legislature as described in 25B.7. In addition, property taxes have been billed by the county and the first payment made. Mid-year tax changes would effect escrow accounts and add confusion to the tax billing processes for everyone.    "]
[]
[]
[null,"PROPERTY TAX REFORM & THE REPLACEMENT CLAIM ESTIMATE TAB (SF 295)","HELP"]
[null,null,"HOME"]
[null,"During the 2013 Legislative Session, Senate File (SF) 295 was passed.  SF 295 contained many provisions that would reduce tax obligations for commercial and industrial property owners.  Among the methods of lowering commercial and industrial property tax obligations is the institution of a staged commercial/industrial rollback.  This rollback decreases the amount of taxable valuation the same way that it reduces the residential and agricultural taxable valuation."]
[null,"Beginning with FY 2014-15, a staged rollback of the taxable valuation will apply to the commercial and industrial classes of property.  The rollback percentage will be 95% in FY 2014-15 and 90% for every year there after, beginning with FY 2015-16.  This reduction in taxable valuation will limit the amount of property tax revenue that can be collected by each levy authority.  In order to reduce the impact of this change for local governments, the State will be making replacement claim payments to each levy authority."]
[null,"The Replacement Claim Estimation Tab was created in an attempt to help cities budget for the amount of payment that will be received in the fiscal year being budgeted.  To use the tab, simply enter the taxable valuation for the commercial - regular (non-TIF) class on line 1 of column (A) and for commercial and the industrial regular (non-TIF) class taxable valuation should be entered on line 1 of column (B).  A report titled \"Taxable Valuation by Class by Levy Authority\" can be accessed on the DOM website by clicking on the link at the top of the estimation sheet and selecting the report from the list provided on the website.  The report will present the necessary taxable valuation totals that should be entered into the estimtation sheet."]
[null,"The exact totals of assessed value for the City should be entered on line 2.  In order to get the necessary assessed value totals, a report titled \"100% Valuation by Class by Levy Authority\" can by accessed on the DOM website by clicking on the link at the top of the estimation sheet."]
[null,"All other revenues from State grants and reimbursements (items that are not the replacement claim) should be entered in to the line at the bottom of the page.  These numbers will automatically flow into line 18 of the REVENUES tab."]
[null,"If the city budget includes dollars for SSMIDs, the commercial and industrial valuation totals for each SSMIDs need to be enter on line one of columns (A) and (B) of the individual SSMID inputs."]
[null,"Once the valuation totals have been entered and the Certification of levy page has been completed, the estimate of replacement claim for each affected fund will calculate on lines 3 thru 6.  These totals will automatically fill in on the REVENUES Tab.  The cells that these numbers will fill to are shown to the right of each replacement claim estimate."]
[]
[]
[null,"MUNICIPAL OVERSIGHT INFORMATION","HELP"]
[null,null,"HOME"]
[null,"Due to the municipal oversight law passed during the 2012 Legislative Session, several changes will take place effective July 1, 2013 in regard to requirements for audits or examinations of Iowa cities. This section of the Auditor of State's website will be devoted to providing resources to cities and independent auditors providing audit and examination services to cities."]
[null,"Individual City Requirement and Applicable Annual Examination Filing Fee or Periodic Examination Fee: Click below on the appropriate fiscal year to determine whether a city is subject to an annual audit, an annual examination or a periodic examination for that year."]
[null,2013]
[null,2014]
[null,2015]
[null,"City Examination FAQs"]
[null,"Q1. What is the Municipal Oversight law?"]
[null,"A1. The Municipal Oversight law was enacted during the 2012 Legislative Session. This law affects oversight of Cities with a population of fewer than 2,000 and is effective July 1, 2013."]
[null,"Q2. Does the Municipal Oversight law require all Cities to be audited?"]
[null,"A2. No. An annual audit will continue to be required for Cities with a population of 2,000 or more. Cities with a population under 2,000 will be required to have annual or periodic examinations, the frequency of which is based on budgeted expenditures."]
[null,"Q3. What is the difference between an examination and an audit?"]
[null,"A3. Iowa Code section 11.1(1)(b) defines \"Examination\" as \"procedures that are less in scope than an audit but which are directed toward reviewing financial activities and compliance with legal requirements.\" Simply stated, an examination is a set of procedures narrower in scope than an audit, but also with less cost than an audit. Rather than focusing on auditing the financial statements of a City, the examination is designed to focus on the financial processes of a City to help ensure accountability and compliance and minimize the opportunity for fraud."]
[null,"Q4. What is the effective date for annual and/or periodic examinations?"]
[null,"A4. The Municipal Oversight law passed during the 2012 Legislative Session is effective July 1, 2013. For Cities required to have an annual examination, the period of the annual examination will be July 1, 2012 through June 30, 2013 (fiscal year 2013) performed during the period July 1, 2013 through March 31, 2014 (fiscal year 2014). Cities not required to have an audit or annual examination will have a periodic examination conducted at least once every 8 (eight) years. Periodic examinations will commence after July 1, 2013 and cover years ending June 30, 2013 or later. A periodic examination may be performed as of any month end (rather than fiscal year end)."]
[null,"Q5. How do I know whether my City is required to have an annual examination or a periodic examination?"]
[null,"A5. Cities under 2,000 population with $1 million or more in budgeted expenditures in two consecutive years will be required to have an annual examination. Cities with budgeted expenditures of $1 million or more in a single year will continue to be subject to a periodic examination, not an annual examination.\n\nCities under 2,000 population with less than $1 million of budgeted expenditures will be subject to a periodic examination to be performed at least once every eight years.\n\nClick below on the appropriate fiscal year to determine whether a city is subject to an annual audit, an annual examination or a periodic examination for that year."]
[null,"Q6. May Cities choose to have an audit instead of an examination?"]
[null,"A6. Yes. Cities may have an audit performed for any fiscal year in lieu of an annual or periodic examination. Likewise, Cities subject to periodic examinations may choose to have an annual examination performed.  Cities may not choose to have an examination in lieu of an audit when an audit is required. Likewise, Cities may not choose to have a periodic examination in lieu of an annual examination when an annual examination is required."]
[null,"Q7. Are there specific examination procedures to be performed, and are these required procedures or simply suggestions?"]
[null,"A7. For consistency, the Auditor of State has established required procedures for annual examinations.  To access and download a copy of the required City Annual Examination Agreed Upon Procedures Program Guide (Microsoft Word), left-click HERE =====>\nto open the Guide document.","HERE"]
[null,"Q8. Are there other resources available pertaining to annual and/or periodic examinations?"]
[null,"A8. Yes. Click HERE to access other resources available on the AOS website."]
[null,"Q9. What if I have other questions about these new requirements?"]
[null,"A9. For questions concerning these new requirements, Email to info@auditor.state.ia.us or call our Office at 515-281-5834."]
[null,"Q10. NEW (7/2013) Some Cities have separate Boards/Departments with separate accounts, such as the Library or Fire Department. Should these separate Boards/Departments be included in the scope of City examinations?"]
[null,"A10. Yes. Chapter 384.20 of the Code of Iowa pertaining to separate accounts, states, in part:\n\n    1. A city shall keep separate accounts corresponding to the programs and items in its adopted or amended budget, as recommended by the committee (City Finance Committee).\n\n    2. A city shall keep accounts which show an accurate and detailed statement of all public funds collected, received, or expended for any city purpose, by any city officer, employee, or other person, and which show the receipt, use, and disposition of all city property. Public moneys may not be expended or encumbered except under an annual or continuing appropriation.\n\nAuditors should exercise professional judgment in determining the scope of procedures and extent of testing required when including separate Boards/Departments in City examinations."]
[null,"Q11. NEW (7/2013) Some Cities have potential component units, such as Friends of the Library, Fire Associations and/or Foundations. Should these potential component units be evaluated in accordance with the reporting entity criteria prescribed in GASB Statements 14, 39 and 61 for possible inclusion in the scope of City examinations?"]
[null,"A11. No. Auditors are not required to evaluate or include potential component units in the scope of City examinations."]
[null,"Q12. NEW (7/2013) If a City has a single audit, is it still required to have a City examination?"]
[null,"Note: A single audit is an audit of both the City's financial statements and its Federal programs.\nA12. No. If a City is required to be audited, an examination is not required."]
[null,"Q13. NEW (7/2013) If a City has a program specific audit, is it still required to have a City examination?"]
[null,"Note: A program specific audit is an audit of an individual federal program rather than a single audit which includes an audit of both the City's financial statements and its federal programs. For example, if the City has only one federal program greater than $500,000 and the City is not otherwise required to have a financial statement audit, a program specific audit can be conducted.\nA13. Yes. Since the program specific audit covers only the Federal program, a City examination is still required."]
[null,"Q14. What are City annual examination filing fees and when does the City have to pay these?"]
[null,"A14. Filing fees are provided for under Chapter 11 of the Code of Iowa and are paid by Cities when the City files an annual examination report with the Office of Auditor of State."]
[null,"Q15. REVISED (3/2014) How do I determine the amount to pay for a City annual examination filing fee?"]
[null,"A15. A fee scale has been established by administrative rule. Fees are determined based on the budgeted expenditures of the City using the original certified budget for the fiscal year of the City annual examination report being filed. The designated strata and applicable fees are as follows:\n\nIf your City meets the requirement to have a Periodic examination and has not chosen to have an annual examination performed in the current year, see \"CITY PERIODIC EXAMINATION FEES.\""]
[]
[null,"Q16. REVISED (8/2013) Where do I send the City annual examination filing fee payment?"]
[null,"A16. City annual examination filing fee checks should be made payable to the \"Office of Auditor of State\" and mailed to:\n\n    Office of Auditor of State\n    PO Box 333\n    Des Moines, IA 50302-0333"]
[null,"Q17. What are the City annual examination report filing requirements?"]
[null,"A17. City annual examination reports are due by March 31 (nine months after year end)."]
[null,"Q18. Where do I send the paper copies of the City annual examination report, invoice and news release?"]
[null,"A18. Mail two paper copies of the City annual examination report, invoice and news release to:\n\n    Office of Auditor of State\n    State Capitol Building\n    Room 111\n    1007 East Grand Avenue\n    Des Moines, IA 50319-0001"]
[null,"Q19. Where do I send the electronic PDF copy of the City annual examination report for posting on the AOS website?"]
[null,"A19. Email to: SubmitReports@auditor.state.ia.us"]
[null,"Q20. NEW (7/2013) If a City is unable to complete and file the annual examination report on or before March 31, can the due date be extended?"]
[null,"A20. Yes. The City should submit a written request to the Auditor of State on or before March 31 for the State Auditor's review and consideration."]
[null,"Q21. What are City periodic examination fees and when does the City have to pay these?"]
[null,"A21. Cities not required to have an audit or annual examination will pay a periodic examination fee each year to AOS to cover the costs of a periodic examination. Periodic examination fees are provided for under Chapter 11 of the Code of Iowa and are to be established by administrative rule. Periodic examination fees will be paid to AOS by Cities on or before March 31 every year except years the City has an audit or annual examination performed."]
[null,"Q22. REVISED (8/2013) How do I determine the amount to pay for the City periodic examination fee?"]
[null,"A22. Periodic examination fees are provided for under Chapter 11 of the Code of Iowa and are to be established by administrative rule. Working with the Iowa League of Cities, AOS determined the following periodic examination fee structure in order to execute the statutorily required periodic examinations for Cities with budgeted expenditures of:\n\nIf your City meets the requirement to have an Annual examination, see \"CITY ANNUAL EXAMINATION FILING FEES,\" Q2, or click HERE to determine the correct fee amount."]
[null,"Q23. REVISED (8/2013) Where do I send the City periodic examination fee payment?"]
[null,"A23. City periodic examination fee checks should be made payable to the \"Office of Auditor of State\" and mailed to:\n\n    Office of Auditor of State\n    PO Box 333\n    Des Moines, IA 50302-0333"]
[]
[null,"MAXIMUM PROPERTY HEARING PROCESS","HELP"]
[null,null,"HOME"]
[]
[null,"MAXIMUM PROPERTY HEARING PROCESS"]
[]
[null,"Per SF 634 (new Code of Iowa 384.15A), the county must prepare and publish the required hearing notice form within the budget software (Max Levy Notice). Notice of the hearing must be published in the official newspapers for cities 201 and over in population as of the last official census.  Notice of the hearing must be posted in the 3 locations within the cities set by ordinance for cities 200 and under in population as of the last official census.  The budget hearing notices must be published/posted not less than 10 nor more than 20 days before the date of the public hearing. The notice must also be posted on the city’s web site and on the city’s social media sites if applicable. The notice must include:"]
[]
[null,"Column 1 - Certified tax rate & requested tax dollars for certain specified levy rates for current year\n"]
[null,"Column 2 - Rate and requested dollars as they would be for the budget year, if the requested tax dollars were not increased from what they are in the current year"]
[null,"Column 3 - Proposed budget year property tax rate and requested dollars"]
[]
[null,"The budget software will populate column 1 from existing data filed with DOM. Budget year valuations must be entered from column A, regular line of the Taxable Valuation by Individual Levy Authority report from the DOM website (https://dom-localgov.iowa.gov/reports).  The form will calculate required rates and percentage increases. The city need only to enter proposed tax asking (request with gas and electric) for the budget year. This sets the maximum request for Regular General, General Non-Voted (less Aviation Authority & Levee Improvement in Special Charter City), Emergency and Employee Benefits levies (Police & Fire Retirement, FICA/IPERS, Other Employee Benefits). "]
[]
[null,"The form populates the percentage increase from the current year. If increases , the city must indicate in the notice the reasons for any increase."]
[]
[null,"At the hearing, taxpayers and residents of the city may present to the Council their objections to, or arguments in favor of the tax asking (Code of Iowa Section 384.15A 5(a)."]
[]
[null,"Following the hearing, the Council may decrease, but not increase, the proposed maximum property tax dollars. The Council must adopt the maximum property tax dollars via resolution (resolution example found at https://dom.iowa.gov/cities under the FORMS section). If the increase is greater than 102% from the current year, the Council must approve the resolution by 2/3 majority (4 out of 5, 5 out of 7, or 2 out of 3). The adopted resolution must be posted on the city’s web site within 10 days of approval by the Council. The resolution shall be maintained and accessible for public viewing on the internet site as well as resolutions posted for subsequent budget years."]
[null,"Proof of publication from the newspaper or the affidavit of posting and a copy of the adopted resolution must be filed with the County Auditor (Code of Iowa Section 384.15A 4(b))."]
[]
[null,"The resolution number of the resolution that adopted the 384.15A maximum levy must be entered on the Max Levy Hearing Notice tab before the file is submitted."]

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[null,null,null,null,null,null,null,null,"If you are connected to the INTERNET, verify your Property Valuations by lefting click the appropriate link at right. You may also subit  ",null,null,null,"CHECK CITY VALUATIONS\nTaxable Valuations by individual levy authority",null,null,null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
["2022-11-17",1,"Form  635.1",null,null,null,null,null,null,null,null,null,null,"Department of Management",null,null,null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[{"$f":"IF(D5>0,VLOOKUP($D$5,Start!$C$7:$E$992,2,FALSE),\"\")","v":""},null,null,null,"         Adoption of Budget and Certification of City Taxes",null,null,null,null,null,null,{"$f":"IF(D5>0,VLOOKUP($D$5,Start!$C$7:$E$992,3,FALSE),\"\")","v":""}]
[null,null,null,null,"CITY BUDGET DRAFR WORKPAPER - NOT FOR PUBLICATION",null,null,null,null,null,null,null,null,null,null,{"$f":"DATE('BUD SUM'!$H$2-2,7,1)","v":44743}]
[null,"   The City of:",null,null,null,null,"        County Name:",{"$f":"IF(D5>0,VLOOKUP($D$5,Start!C7:F992,4,FALSE),\"\")","v":""},{"$f":"VLOOKUP($D$5,Start!$C$7:$E$992,3,FALSE)","v":{"$error":"#N/A"}},{"$f":"VLOOKUP($D$5,Start!$C$7:$E$992,3,FALSE)","v":{"$error":"#N/A"}},{"$f":"VLOOKUP($D$5,Start!$C$7:$E$992,3,FALSE)","v":{"$error":"#N/A"}}]
[null,null,{"$f":"IF($D$5=0,\"TYPE THE CITY NAME ONLY ON THE LINE ABOVE\",\"\")","v":"TYPE THE CITY NAME ONLY ON THE LINE ABOVE"}]
[null,"The below-signed certifies that the City Council, on the date stated above, lawfully approved the named resolution adopting a budget for next fiscal year, as summarized on this and the supporting pages."]
[null,"Attached is Long Term Debt Schedule Form 703 which lists any and all of the debt service obligations of the City."]
[]
[null,null,null,null,null,null,null,null,"Telephone Number",null,null,"Signature"]
[]
[null,null,null,null,null,null,null,null,"January 1, 2022 Property Valuations"]
[null,null,null,null,null,null,null,null,"      With Gas & Electric",null,null,"Without Gas & Electric",null,null,"Last Official Census"]
[null,null,null,null,null,null,"Regular    ","2a",null,null,"2b",null,null,null,{"$f":"IF(certback<>\"\",VLOOKUP(certback,Start!$I$2:$K$987,3,0),\"\")","v":""}]
[null,null,null,null,null,null,"DEBT SERVICE","3a",null,null,"3b"]
[null,null,null,null,null,null,"Ag Land   ","4a"]
[]
[]
[null,{"$f":"IF(AND(I15>0,L15>0),IF(I14>I15,\"The Valuation in 3a above should include REGULAR AND TIF increment value.\",IF(L14>L15,\"The Value in 3b above should include REGULAR AND TIF incremental value.\",\"\")),\"\")","v":""},null,null,null,null,null,"                                 TAXES LEVIED"]
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[null,"Code ","Dollar",null,null,null,{"$f":"IF($A$3=1,\"ENTER FIRE DISTRICT\",\"\")","v":""},null,"Request with",null,null,"Property Taxes"]
[null,"Sec.","Limit ",null,"Purpose",null,{"$f":"IF(A3=1,\"RATE BELOW\",\"\")","v":""},null,"Utility Replacement",null,null,"Levied",null,null,"Rate"]
[]
[null,384.1,{"$f":"IF(A3=1,8.1-G24,8.1)","v":8.1},"Regular General levy ",null,{"$f":"IF(A3=1,\"5a      ________________\",\"\")","v":""},null,5,null,null,null,{"$f":"IF(AND(CELL(\"type\",G24)=\"b\",A3=1),\"ENTER RATE in 5a\",IF(AND($I24>0,$I$14>0),IF($L$14=0,\"Enter value in 2b above\",IF($L$14>$I$14,\"Line 2b is larger than 2a\",ROUND(O24*$L$14/1000,0))),0))","v":0},null,43,{"$f":"IF(AND(CELL(\"type\",G24)=\"b\",A3=1),\"NO rate in 5a\",IF(AND(I24>0,$I$14>0),IF(ROUND(($I$14*0.001)*$C24,0)=ROUND(I24,0),IF(ROUND(I24,0)=0,0,C24),IF(ROUND(I24/($I$14/1000),5)<C24,ROUND(I24/($I$14/1000),5),IF(AND(ROUND(I24/($I$14/1000),5)>$C24,ROUND(I24-1/($I$14/1000),5)<$C24),ROUND(I24/($I$14/1000),5),\"Rate Exceeded\"))),\"0\"))","v":"0"}]
[]
[null,"(384)","        Non-Voted   Other Permissible Levies"]
[null,"12(8)",0.67500000000000004,"Contract for use of Bridge",null,null,null,6,null,null,null,{"$f":"IF(AND($I27>0, $I$14>0),IF($L$14=0,\"Enter value in 2b above\",IF($L$14>$I$14,\"Line 2b is larger than 2a\",ROUND(O27*$L$14/1000,0))),0)","v":0},null,44,{"$f":"IF(AND(I27>0,$I$14>0),IF(ROUND(($I$14*0.001)*$C27,0)=ROUND(I27,0),IF(ROUND(I27,0)=0,0,C27),IF(ROUND(I27/($I$14/1000),5)<C27,ROUND(I27/($I$14/1000),5),IF(AND(ROUND(I27/($I$14/1000),5)>$C27,ROUND(I27-1/($I$14/1000),5)<$C27),ROUND(I27/($I$14/1000),5),\"Rate Exceeded\"))),\"0\")","v":"0"}]
[null,"12(10)",0.95,"Opr & Maint publicly owned Transit",null,null,null,7,null,null,null,0,null,45,{"$f":"IF(AND(I28>0,$I$14>0),IF(ROUND(($I$14*0.001)*$C28,0)=ROUND(I28,0),IF(ROUND(I28,0)=0,0,C28),IF(ROUND(I28/($I$14/1000),5)<C28,ROUND(I28/($I$14/1000),5),IF(AND(ROUND(I28/($I$14/1000),5)>$C28,ROUND(I28-1/($I$14/1000),5)<$C28),ROUND(I28/($I$14/1000),5),\"Rate Exceeded\"))),\"0\")","v":"0"}]
[null,"12(11)","Amt Nec","Rent, Ins. Maint of Civic Center",null,null,null,8,null,null,null,0,null,46,{"$f":"IF(I29>0,ROUND(I29/($I$14/1000),5),\"0\")","v":"0"}]
[null,"12(12)",0.13500000000000001,"Opr & Maint of City owned Civic Center",null,null,null,9,null,null,null,0,null,47,{"$f":"IF(AND(I30>0,$I$14>0),IF(ROUND(($I$14*0.001)*$C30,0)=ROUND(I30,0),IF(ROUND(I30,0)=0,0,C30),IF(ROUND(I30/($I$14/1000),5)<C30,ROUND(I30/($I$14/1000),5),IF(AND(ROUND(I30/($I$14/1000),5)>$C30,ROUND(I30-1/($I$14/1000),5)<$C30),ROUND(I30/($I$14/1000),5),\"Rate Exceeded\"))),\"0\")","v":"0"}]
[null,"12(13)",6.7500000000000004E-2,"Planning a Sanitary Disposal Project",null,null,null,10,null,null,null,0,null,48,{"$f":"IF(AND(I31>0,$I$14>0),IF(ROUND(($I$14*0.001)*$C31,0)=ROUND(I31,0),IF(ROUND(I31,0)=0,0,C31),IF(ROUND(I31/($I$14/1000),5)<C31,ROUND(I31/($I$14/1000),5),IF(AND(ROUND(I31/($I$14/1000),5)>$C31,ROUND(I31-1/($I$14/1000),5)<$C31),ROUND(I31/($I$14/1000),5),\"Rate Exceeded\"))),\"0\")","v":"0"}]
[null,"12(14)",0.27,"Aviation Authority (under sec.330A.15)",null,null,null,11,null,null,null,0,null,49,{"$f":"IF(AND(I32>0,$I$14>0),IF(ROUND(($I$14*0.001)*$C32,0)=ROUND(I32,0),IF(ROUND(I32,0)=0,0,C32),IF(ROUND(I32/($I$14/1000),5)<C32,ROUND(I32/($I$14/1000),5),IF(AND(ROUND(I32/($I$14/1000),5)>$C32,ROUND(I32-1/($I$14/1000),5)<$C32),ROUND(I32/($I$14/1000),5),\"Rate Exceeded\"))),\"0\")","v":"0"}]
[null,"12(15)","Amt Nec","Joint city-county building lease",null,null,null,12,null,null,null,{"$f":"IF(AND($I33>0, $I$14>0),IF($L$14=0,\"Enter value in 2a above\",IF($L$14>$I$14,\"Line 2b is larger than 2a\",ROUND(O33*$L$14/1000,0))),0)","v":0},null,50,{"$f":"IF(I33>0,ROUND(I33/($I$14/1000),5),\"0\")","v":"0"}]
[null,"12(15)",6.7500000000000004E-2,"Levee Impr. fund in special charter city",null,null,null,13,null,null,null,{"$f":"IF(AND($I34>0, $I$14>0),IF($L$14=0,\"Enter value in 2b above\",IF($L$14>$I$14,\"Line 2b is larger than 2a\",ROUND(O34*$L$14/1000,0))),0)","v":0},null,51,{"$f":"IF(AND(I34>0,$I$14>0),IF(ROUND(($I$14*0.001)*$C34,0)=ROUND(I34,0),IF(ROUND(I34,0)=0,0,C34),IF(ROUND(I34/($I$14/1000),5)<C34,ROUND(I34/($I$14/1000),5),IF(AND(ROUND(I34/($I$14/1000),5)>$C34,ROUND(I34-1/($I$14/1000),5)<$C34),ROUND(I34/($I$14/1000),5),\"Rate Exceeded\"))),\"0\")","v":"0"}]
[null,"12(17)","Amt Nec","Liability, property & self insurance costs",null,null,null,14,null,null,null,{"$f":"IF(AND($I35>0, $I$14>0),IF($L$14=0,\"Enter value in 2b above\",IF($L$14>$I$14,\"Line 2b is larger than 2a\",ROUND(O35*$L$14/1000,0))),0)","v":0},null,52,{"$f":"IF(I35>0,ROUND(I35/($I$14/1000),5),\"0\")","v":"0"}]
[null,"12(21)","Amt Nec","Support of a Local  Emerg.Mgmt.Comm.",null,null,null,462,null,null,null,{"$f":"IF(AND($I36>0, $I$14>0),IF($L$14=0,\"Enter value in 2a above\",IF($L$14>$I$14,\"Line 2b is larger than 2a\",ROUND(O36*$L$14/1000,0))),0)","v":0},null,465,{"$f":"IF(I36>0,ROUND(I36/($I$14/1000),5),\"0\")","v":"0"}]
[null,"(384)","         Voted   Other Permissible Levies"]
[null,"12(1)",0.13500000000000001,"Instrumental/Vocal Music Groups",null,null,null,15,null,null,null,{"$f":"IF(AND($I38>0, $I$14>0),IF($L$14=0,\"Enter value in 2b above\",IF($L$14>$I$14,\"Line 2b is larger than 2a\",ROUND(O38*$L$14/1000,0))),0)","v":0},null,53,{"$f":"IF(AND(I38>0,$I$14>0),IF(ROUND(($I$14*0.001)*$C38,0)=ROUND(I38,0),IF(ROUND(I38,0)=0,0,C38),IF(ROUND(I38/($I$14/1000),5)<C38,ROUND(I38/($I$14/1000),5),IF(AND(ROUND(I38/($I$14/1000),5)>$C38,ROUND(I38-1/($I$14/1000),5)<$C38),ROUND(I38/($I$14/1000),5),\"Rate Exceeded\"))),\"0\")","v":"0"}]
[null,"12(2)",0.81,"Memorial Building",null,null,null,16,null,null,null,0,null,54,{"$f":"IF(AND(I39>0,$I$14>0),IF(ROUND(($I$14*0.001)*$C39,0)=ROUND(I39,0),IF(ROUND(I39,0)=0,0,C39),IF(ROUND(I39/($I$14/1000),5)<C39,ROUND(I39/($I$14/1000),5),IF(AND(ROUND(I39/($I$14/1000),5)>$C39,ROUND(I39-1/($I$14/1000),5)<$C39),ROUND(I39/($I$14/1000),5),\"Rate Exceeded\"))),\"0\")","v":"0"}]
[null,"12(3)",0.13500000000000001,"Symphony Orchestra",null,null,null,17,null,null,null,0,null,55,{"$f":"IF(AND(I40>0,$I$14>0),IF(ROUND(($I$14*0.001)*$C40,0)=ROUND(I40,0),IF(ROUND(I40,0)=0,0,C40),IF(ROUND(I40/($I$14/1000),5)<C40,ROUND(I40/($I$14/1000),5),IF(AND(ROUND(I40/($I$14/1000),5)>$C40,ROUND(I40-1/($I$14/1000),5)<$C40),ROUND(I40/($I$14/1000),5),\"Rate Exceeded\"))),\"0\")","v":"0"}]
[null,"12(4)",0.27,"Cultural & Scientific Facilities",null,null,null,18,null,null,null,0,null,56,{"$f":"IF(AND(I41>0,$I$14>0),IF(ROUND(($I$14*0.001)*$C41,0)=ROUND(I41,0),IF(ROUND(I41,0)=0,0,C41),IF(ROUND(I41/($I$14/1000),5)<C41,ROUND(I41/($I$14/1000),5),IF(AND(ROUND(I41/($I$14/1000),5)>$C41,ROUND(I41-1/($I$14/1000),5)<$C41),ROUND(I41/($I$14/1000),5),\"Rate Exceeded\"))),\"0\")","v":"0"}]
[null,"12(5)","As Voted","County Bridge",null,null,null,19,null,null,null,0,null,57,{"$f":"IF(I42>0,ROUND(I42/($I$14/1000),5),\"0\")","v":"0"}]
[null,"12(6)",1.35,"Missi or Missouri River Bridge Const.",null,null,null,20,null,null,null,0,null,58,{"$f":"IF(AND(I43>0,$I$14>0),IF(ROUND(($I$14*0.001)*$C43,0)=ROUND(I43,0),IF(ROUND(I43,0)=0,0,C43),IF(ROUND(I43/($I$14/1000),5)<C43,ROUND(I43/($I$14/1000),5),IF(AND(ROUND(I43/($I$14/1000),5)>$C43,ROUND(I43-1/($I$14/1000),5)<$C43),ROUND(I43/($I$14/1000),5),\"Rate Exceeded\"))),\"0\")","v":"0"}]
[null,"12(9)",3.3750000000000002E-2,"Aid to a Transit Company",null,null,null,21,null,null,null,0,null,59,"0"]
[null,"12(16)",0.20499999999999999,"Maintain Institution received by gift/devise",null,null,null,22,null,null,null,0,null,60,"0"]
[null,"12(18)",1,"City Emergency Medical District",null,null,null,463,null,null,null,0,null,466,"0"]
[null,"12(20)",0.27,"Support Public Library",null,null,null,23,null,null,null,0,null,61,"0"]
[null,"28E.22",1.5,"Unified Law Enforcement",null,null,null,24,null,null,null,{"$f":"IF(AND(I48>0, $I$14>0),IF($L$14=0,\"Enter value in 2b above\",IF($L$14>$I$14,\"Line 2b is larger than 2a\",ROUND(O48*$L$14/1000,0))),0)","v":0},null,62,"0"]
[null,null,"     Total General Fund Regular Levies (5 thru 24)",null,null,null,null,25,{"$f":"SUM(I24:I48)","v":0},null,null,{"$f":"SUM(L24:L48)","v":0}]
[null,384.1,3.0037500000000001,"Ag Land",null,null,null,26,0,null,null,{"$f":"IF(AND($I50>0, $I$16>0),ROUND(O50*$I$16/1000,0),0)","v":0},null,63,{"$f":"IF(AND(I50>0,$I$16>0),IF(ROUND(($I$16*0.001)*$C50,0)=ROUND(I50,0),IF(ROUND(I50,0)=0,0,C50),IF(ROUND(I50/($I$16/1000),5)<C50,ROUND(I50/($I$16/1000),5),IF(AND(ROUND(I50/($I$16/1000),5)>$C50,ROUND(I50-1/($I$16/1000),5)<$C50),ROUND(I50/($I$16/1000),5),\"Rate Exceeded\"))),\"0\")","v":"0"}]
[null,null,"     Total General Fund Tax Levies         (25 + 26)",null,null,null,null,27,{"$f":"I49+I50","v":0},null,null,{"$f":"L49+L50","v":0},null,null,"Do Not Add"]
[null,null,"           Special Revenue Levies"]
[null,384.8,0.27,"Emergency (if general fund at levy limit)",null,null,null,28,null,null,null,{"$f":"IF(AND(I53>0, $I$14>0),IF($L$14=0,\"Enter Valuation 2b above\",IF($L$14>$I$14,\"Line 2b is larger than 2a\",IF($C$24=$O$24,ROUND($O$53*$L$14/1000,0),\"Not at 8.10 limit\"))),0)","v":0},null,64,{"$f":"IF(AND(I53>0,$I$14>0),IF(ROUND(($I$14*0.001)*$C53,0)=ROUND(I53,0),IF(ROUND(I53,0)=0,0,C53),IF(ROUND(I53/($I$14/1000),5)<C53,ROUND(I53/($I$14/1000),5),IF(AND(ROUND(I53/($I$14/1000),5)>$C53,ROUND(I53-1/($I$14/1000),5)<$C53),ROUND(I53/($I$14/1000),5),\"Rate Exceeded\"))),\"0\")","v":"0"}]
[null,384.6,"Amt Nec","Police & Fire Retirement",null,null,null,29,null,null,null,{"$f":"IF(I54<>0,ROUND(ROUND((I54/$I$14)*1000,5)*($L$14/1000),0),\"0\")","v":"0"},null,null,{"$f":"IF(I54<>0,ROUND(I54/$I$14*1000,5),\"0\")","v":"0"}]
[null,null,"Amt Nec","FICA & IPERS (if general fund at levy limit)",null,null,null,30,null,null,null,{"$f":"IF(AND(I55>0, $I$14>0),IF($L$14=0,\"Enter Valuation 2b above\",IF($L$14>$I$14,\"Line 2b is larger than 2a\",IF($C$24=$O$24,ROUND($O$55*$L$14/1000,0),\"Not at 8.10 limit\"))),0)","v":0},null,null,{"$f":"IF(ROUND(O24,5)<>ROUND(C24,5),\"0\",IF(I55<>0,ROUND(I55/$I$14*1000,5),\"0\"))","v":"0"}]
[null,"Rules","Amt Nec","Other Employee Benefits",null,null,null,31,null,null,null,{"$f":"IF(I56<>0,ROUND(ROUND((I56/$I$14)*1000,5)*($L$14/1000),0),\"0\")","v":"0"},null,null,{"$f":"IF(I56<>0,ROUND(I56/$I$14*1000,5),\"0\")","v":"0"}]
[null,null,"               Total Employee Benefit Levies          (29,30,31)",null,null,null,null,32,{"$f":"IF(O24<>C24,SUM(I54,I56),SUM(I54:I56))","v":0},null,null,{"$f":"IF(AND(I57>0, $I$14>0),IF($L$14=0,\"Enter value in 2b above\",IF($L$14>$I$14,\"Line 2b is larger than 2a\",IF(ROUNDDOWN(L14/1000*O57,0)<>SUM(L54:L56),SUM(L54:L56),ROUNDDOWN(L14/1000*O57,0)))),\"0\")","v":"0"},null,65,{"$f":"IF(OR(O56<>\"0\",O55<>\"0\",O54<>\"0\"),SUM(O54:O56),\"0\")","v":"0"}]
[null,null,"     Sub Total Special Revenue Levies     (28+32)",null,null,null,null,33,{"$f":"I53+I57","v":0},null,null,{"$f":"L53+L57","v":0}]
[null,null,null,null,"Valuation "]
[null,386,"As Req",null,"With Gas & Elec",null,"Without Gas & Elec"]
[null,null,"SSMID 1","(A)",null,"(B)",null,34,null,null,null,{"$f":"IF(AND($I61>0,$E$61>=0),IF($G$61=0,\"Enter SSMID 1 Valuations\",IF($G$61>$E$61,\"VALUE 1B larger than 1A\",ROUND(O61*$G$61/1000,0))),0)","v":0},null,66,{"$f":"IF(E61>0,IF(I61>0,ROUND(I61/($E$61/1000),5),\"0\"),\"0\")","v":"0"}]
[null,null,"SSMID 2","(A)",null,"(B)",null,35,null,null,null,{"$f":"IF(AND($I62>0,$E$62>=0),IF($G$62=0,\"Enter SSMID 2 Valuations\",IF($G$62>$E$62,\"VALUE 2B larger than 2A\",ROUND(O62*$G$62/1000,0))),0)","v":0},null,67,{"$f":"IF(E62>0,IF(I62>0,ROUND(I62/($E$62/1000),5),\"0\"),\"0\")","v":"0"}]
[null,null,"SSMID 3","(A)",null,"(B)",null,36,null,null,null,{"$f":"IF(AND($I63>0,$E$63>=0),IF($G$63=0,\"Enter SSMID 3 Valuations\",IF($G$63>$E$63,\"VALUE 3B larger than 3A\",ROUND(O63*$G$63/1000,0))),0)","v":0},null,68,{"$f":"IF(E63>0,IF(I63>0,ROUND(I63/($E$63/1000),5),\"0\"),\"0\")","v":"0"}]
[null,null,"SSMID 4","(A)",null,"(B)",null,37,null,null,null,{"$f":"IF(AND($I64>0,$E$64>=0),IF($G$64=0,\"Enter SSMID 4 Valuations\",IF($G$64>$E$64,\"VALUE 4B larger than 4A\",ROUND(O64*$G$64/1000,0))),0)","v":0},null,69,{"$f":"IF(E64>0,IF(I64>0,ROUND(I64/($E$64/1000),5),\"0\"),\"0\")","v":"0"}]
[null,null,"SSMID 5","(A)",null,"(B)",null,555,null,null,null,{"$f":"IF(AND($I65>0,$E$65>=0),IF($G$65=0,\"Enter SSMID 5 Valuations\",IF($G$65>$E$65,\"VALUE 5B larger than 5A\",ROUND(O65*$G$65/1000,0))),0)","v":0},null,565,{"$f":"IF(E65>0,IF(I65>0,ROUND(I65/($E$65/1000),5),\"0\"),\"0\")","v":"0"}]
[null,null,"SSMID 6","(A)",null,"(B)",null,556,null,null,null,{"$f":"IF(AND($I66>0,$E$66>=0),IF($G$66=0,\"Enter SSMID 6 Valuations\",IF($G$66>$E$66,\"VALUE 6B larger than 6A\",ROUND(O66*$G$66/1000,0))),0)","v":0},null,566,{"$f":"IF(E66>0,IF(I66>0,ROUND(I66/($E$66/1000),5),\"0\"),\"0\")","v":"0"}]
[null,null,"SSMID 7","(A)",null,"(B)",null,1177,null,null,null,{"$f":"IF(AND($I67>0,$E$67>=0),IF($G$67=0,\"Enter SSMID 7 Valuations\",IF($G$67>$E$67,\"VALUE 7B larger than 7A\",ROUND(O67*$G$67/1000,0))),0)","v":0},null,1179,{"$f":"IF(E67>0,IF(I67>0,ROUND(I67/($E$67/1000),5),\"0\"),\"0\")","v":"0"}]
[null,null,"SSMID 8","(A)",null,"(B)",null,1185,null,null,null,{"$f":"IF(AND($I68>0,$E$68>=0),IF($G$68=0,\"Enter SSMID 8 Valuations\",IF($G$68>$E$68,\"VALUE 8B larger than 8A\",ROUND(O68*$G$68/1000,0))),0)","v":0},null,1187,{"$f":"IF(E68>0,IF(I68>0,ROUND(I68/($E$68/1000),5),\"0\"),\"0\")","v":"0"}]
[null,null,"     Total Special Revenue Levies            ",null,null,null,null,39,{"$f":"I58+SUM(I61:I68)","v":0},null,null,{"$f":"L58+SUM(L61:L68)","v":0}]
[null,384.4,"Amt Nec","Debt Service Levy               76.10(6)",null,null,null,40,{"$f":"ROUND('LT DEBT'!M302,0)","v":0},40,null,{"$f":"IF(I70>0,IF(AND($I15>0, $L$15>0),IF($L$15=0,\"Enter value in '3a' above\",IF($L$15>$I$15,\"Line '3b' is larger than 2a\",ROUND(O70*$L$15/1000,0))),\"Enter Value in 3b above\"),0)","v":0},null,70,{"$f":"IF(I70>0,IF($L$15=0,I70/L15,ROUND(I70/($I$15/1000),5)),\"0\")","v":"0"}]
[null,384.7,0.67500000000000004,"Capital Projects      (Capital Improv. Reserve)",null,null,null,41,null,41,null,{"$f":"IF(AND($I71>0, $I$14>0),IF($L$14=0,\"Enter value in 2b above\",IF($L$14>$I$14,\"Line 2b is larger than 2a\",ROUND(O71*$L$14/1000,0))),0)","v":0},null,71,{"$f":"IF(AND(I71>0,$I$14>0),IF(ROUND(($I$14*0.001)*$C71,0)=ROUND(I71,0),IF(ROUND(I71,0)=0,0,C71),IF(ROUND(I71/($I$14/1000),5)<C71,ROUND(I71/($I$14/1000),5),IF(AND(ROUND(I71/($I$14/1000),5)>$C71,ROUND(I71-1/($I$14/1000),5)<$C71),ROUND(I71/($I$14/1000),5),\"Rate Exceeded\"))),\"0\")","v":"0"}]
[null,null,"Total Property Taxes           (27+39+40+41)",null,null,null,null,42,{"$f":"I51+I69+I70+I71","v":0},42,null,{"$f":"L51+L69+L70+L71","v":0},null,72,{"$f":"IF(I72>0,SUM(O24:O36)+SUM(O38:O48)+O53+O57+SUM(O70:O71),\"0.00000\")","v":"0.00000"}]
[null,null,"             COUNTY AUDITOR  -  I certify the budget is in compliance with ALL the following: "]
[null,"Budgets that DO NOT meet ALL the criteria below are not statutorily compliant & must be returned to the city for correction."]
["______","1)    The prescribed Notice of Public Hearing Budget Estimate (Form 631.1) was lawfully published, or posted if applicable, filed proof was evidenced. "]
["______","2)    Budget hearing notices were published or posted not less than 10 days, nor more than 20 days, prior to the budget hearing."]
["______","3)    Adopted property taxes do not exceed published or posted amounts."]
["______","4)    Adopted expenditures do not exceed published or posted amounts in each of the nine program areas, or in total."]
["______","5)    Number of the resolution adopting the budget has been included at the top of this form."]
["______","6)    The budget file uploaded to the SUBMIT Area matched the paper copy certified by the city to this office.",null,null,null,null,null,null,null,null,null,"( County Auditor )"]
["______","7)    The long term debt schedule (Form 703) shows sufficient payment amounts to pay the G.O. debt certified by the city to this office."]
[null,null,"This budget was certified on or before March 15, 1998."]

{"sheet":"Max Levy Hearing Notice","index":3,"n_rows":33,"n_cols":10,"rows_kept":33,"cut":false,"hidden":false,"merged":[[0,2,0,6],[1,2,1,6],[8,1,8,2],[2,1,2,7],[3,1,3,2],[4,1,4,2],[5,1,5,2],[6,1,6,2],[7,1,7,2],[21,1,21,2],[9,1,9,2],[10,1,10,2],[11,1,11,2],[12,1,12,2],[13,1,13,2],[14,1,14,2],[16,1,16,2],[17,1,17,2],[18,1,18,2],[19,1,19,2],[20,1,20,2],[22,1,22,2],[23,1,23,2],[24,1,24,7],[25,1,25,7],[28,1,28,7]]}
[null,"CITY NAME","NOTICE OF PUBLIC HEARING -PROPOSED PROPERTY TAX LEVY",null,null,null,null,"CITY CODE",null,"HELP"]
[null,{"$f":"IF(ISBLANK(certback),\"\",certback)","v":""},"Fiscal Year July 1, 2023 - June 30, 2024",null,null,null,null,{"$f":"IF(ISBLANK(CERT!$L$3),\"\",CERT!$L$3)","v":""}]
[]
[null,"Iowa Department of Management",null," ","Current Year Certified Property Tax","Budget Year Effective Property Tax","Budget Year Proposed Maximum Property Tax","Annual"]
[null,null,null," ","2022/2023","2023/2024**","2023/2024","% CHG"]
[null,"Regular Taxable Valuation",null,1,{"$f":"IFERROR(VLOOKUP(Start!$M$1,Max_Levy_Lookup,3,0),0)","v":0},{"$f":"G6","v":0}]
[]
[null,"Tax Levies:"]
[null,"Regular General",null,2,{"$f":"IFERROR(VLOOKUP(Start!$M$1,Max_Levy_Lookup,4,0),0)","v":0},{"$f":"E9","v":0},null,{"$f":"IF(ISERROR(I9),\"\",IF(I9>8.1,\"REDUCE LEVY\",\"\"))","v":""},{"$f":"IFERROR(IF(AND(ROUND(G9/($G$6/1000),5)>CERT!$C$24,ROUND((G9-1)/($G$6/1000),5)<CERT!$C$24),CERT!$C$24,ROUND(G9/($G$6/1000),5)),0)","v":0}]
[null,"Contract for Use of Bridge",null,3,{"$f":"IFERROR(VLOOKUP(Start!$M$1,Max_Levy_Lookup,5,0),0)","v":0},{"$f":"E10","v":0},null,{"$f":"IF(ISERROR(I10),\"\",IF(I10>0.675,\"REDUCE LEVY\",\"\"))","v":""},{"$f":"IFERROR(IF(AND(ROUND(G10/($G$6/1000),5)>0.675,ROUND((G10-1)/($G$6/1000),5)<0.675),0.675,ROUND(G10/($G$6/1000),5)),0)","v":0}]
[null,"Opr & Maint Publicly Owned Transit",null,4,{"$f":"IFERROR(VLOOKUP(Start!$M$1,Max_Levy_Lookup,6,0),0)","v":0},0,null,{"$f":"IF(ISERROR(I11),\"\",IF(I11>0.95,\"REDUCE LEVY\",\"\"))","v":""},{"$f":"IFERROR(IF(AND(ROUND(G11/($G$6/1000),5)>0.95,ROUND((G11-1)/($G$6/1000),5)<0.95),0.95,ROUND(G11/($G$6/1000),5)),0)","v":0}]
[null,"Rent, Ins. Maint. Of Non-Owned Civ. Ctr.",null,5,{"$f":"IFERROR(VLOOKUP(Start!$M$1,Max_Levy_Lookup,7,0),0)","v":0},0,null,null,{"$f":"IFERROR(ROUND(G12/($G$6/1000),5),0)","v":0}]
[null,"Opr & Maint of City-Owned Civic Center",null,6,{"$f":"IFERROR(VLOOKUP(Start!$M$1,Max_Levy_Lookup,8,0),0)","v":0},0,null,{"$f":"IF(ISERROR(I13),\"\",IF(I13>0.135,\"REDUCE LEVY\",\"\"))","v":""},{"$f":"IFERROR(IF(AND(ROUND(G13/($G$6/1000),5)>0.135,ROUND((G13-1)/($G$6/1000),5)<0.135),0.135,ROUND(G13/($G$6/1000),5)),0)","v":0}]
[null,"Planning a Sanitary Disposal Project",null,7,{"$f":"IFERROR(VLOOKUP(Start!$M$1,Max_Levy_Lookup,9,0),0)","v":0},0,null,{"$f":"IF(ISERROR(I14),\"\",IF(I14>0.0675,\"REDUCE LEVY\",\"\"))","v":""},{"$f":"IFERROR(IF(AND(ROUND(G14/($G$6/1000),5)>0.0675,ROUND((G14-1)/($G$6/1000),5)<0.0675),0.0675,ROUND(G14/($G$6/1000),5)),0)","v":0}]
[null,"Liability, Property & Self-Insurance Costs",null,8,{"$f":"IFERROR(VLOOKUP(Start!$M$1,Max_Levy_Lookup,10,0),0)","v":0},0,null,null,0]
[null,"Support of Local Emer. Mgmt. Commission",null,9,{"$f":"IFERROR(VLOOKUP(Start!$M$1,Max_Levy_Lookup,11,0),0)","v":0},0,null,null,0]
[null,"Emergency",null,10,{"$f":"IFERROR(VLOOKUP(Start!$M$1,Max_Levy_Lookup,12,0),0)","v":0},0,null,{"$f":"IF(ISERROR(I17),\"\",IF(I17>0.27,\"REDUCE LEVY\",\"\"))","v":""},{"$f":"IFERROR(IF(AND(ROUND(G17/($G$6/1000),5)>0.27,ROUND((G17-1)/($G$6/1000),5)<0.27),0.27,ROUND(G17/($G$6/1000),5)),0)","v":0},{"$f":"IF(I17=0,\"\",IF($I$9<CERT!$C$24,\"REG GEN NOT AT MAX\",\"\"))","v":""}]
[null,"Police & Fire Retirement",null,11,{"$f":"IFERROR(VLOOKUP(Start!$M$1,Max_Levy_Lookup,13,0),0)","v":0},0,null,null,0]
[null,"FICA & IPERS",null,12,{"$f":"IFERROR(VLOOKUP(Start!$M$1,Max_Levy_Lookup,14,0),0)","v":0},0,null,null,0,{"$f":"IF(I19=0,\"\",IF($I$9<CERT!$C$24,\"REG GEN NOT AT MAX\",\"\"))","v":""}]
[null,"Other Employee Benefits",null,13,{"$f":"IFERROR(VLOOKUP(Start!$M$1,Max_Levy_Lookup,15,0),0)","v":0},0,null,null,0]
[null,null,null," "]
[null,"*Total 384.15A Maximum Tax Levy",null,14,{"$f":"SUM(E9:E20)","v":0},{"$f":"SUM(F8:F20)","v":0},{"$f":"SUM(G8:G20)","v":0},{"$f":"IFERROR((G22-E22)/E22,0)","v":0}]
[null,"Calculated 384.15A MaximumTax Rate",null,15,{"$f":"IF(E6>0, ROUND(E22/E6*1000,5),0)","v":0},{"$f":"IF(F6>0, ROUND(F22/F6*1000,5),0)","v":0},{"$f":"SUM(I9:I20)","v":0}]
[]
[null,"Explanation of significant increases in the budget:"]
[]
[]
[null,"If applicable, the above notice also available online at:"]
[]
[]
[null,"  *Total city tax rate will also include voted general fund levy, debt service levy, and capital improvement reserve levy"]
[null,"**Budget year effective property tax rate is the rate that would be assessed for these levies if the dollars requested is not changed in the coming"]
[null,"    budget year"]

{"sheet":"Fund Bal","index":4,"n_rows":32,"n_cols":13,"rows_kept":32,"cut":false,"hidden":false,"merged":[[30,1,30,12],[0,1,0,12],[31,0,31,12]]}
[]
["Form FBW",null,null,null,null,null,null,null,null,null,null,"          Department of Management"]
[]
[{"$f":"IF(certback<>\"\",VALUE(RIGHT(CERT!$L$3,3)),\"\")","v":""},null,null,null,"    Fund Balance Worksheet for City of",null,null,null,{"$f":"IF(CERT!$D$5=0,\"\",CERT!$D$5)","v":""}]
[{"$f":"IF(A4=\"\",1,0)","v":1}]
[null,null,null,null,null,null,"TIF",null,null,null,"Total",null,"Grand"]
[null,null,null,null,"General","Special Rev","Special Rev","Debt Serv","Capt Proj","Permanent","Government","Proprietary","Total"]
[null,-1,null,null,"( A )","( B )","( C )","( D )","( E )","( G )","( H )","( I )","( J )"]
[" *Annual Report FY",null,{"$f":"'BUD SUM'!L5","v":2022}]
[" Beginning Fund Balance July 1     (pg 5, line 134) *",null,null,1,null,null,null,null,null,null,{"$f":"SUM(E10:J10)","v":0},null,{"$f":"SUM(K10:L10)","v":0}]
[" Actual Revenues Except Beg Bal  (pg 5, line 132) *",null,null,2,null,null,null,null,null,null,{"$f":"SUM(E11:J11)","v":0},null,{"$f":"SUM(K11:L11)","v":0}]
[" Actual Expenditures Except End Bal   (pg 9, line 136) *",null,null,3,null,null,null,null,null,null,{"$f":"SUM(E12:J12)","v":0},null,{"$f":"SUM(K12:L12)","v":0}]
[" Ending Fund Balance June 30         (pg 9, line 147) *",null,null,4,{"$f":"E10+E11-E12","v":0},0,0,0,0,0,{"$f":"IF((K10+K11-K12)=E13+F13+G13+H13+I13+J13,K10+K11-K12,\"ERROR\")","v":0},{"$f":"L10+L11-L12","v":0},{"$f":"IF((M10+M11-M12)=K13+L13,K13+L13,\"ERROR\")","v":0}]
[null,-2,null,null,"General","Spec Rev","TIF      Special Rev","Debt Serv","Capt Proj","Permanent","Tot Govt","Proprietary","Grand Total"]
[" **   Re-Estimated  FY",null,{"$f":"'BUD SUM'!K5","v":2023}]
[" Beginning Fund Balance",null,null,5,{"$f":"E13","v":0},0,0,0,0,0,{"$f":"SUM(E16:J16)","v":0},0,{"$f":"SUM(K16:L16)","v":0}]
[" Re-Est Revenues     ",null,null,6,{"$f":"'Re-Est Revenues'!D$56","v":0},{"$f":"'Re-Est Revenues'!E$56","v":0},{"$f":"'Re-Est Revenues'!F$56","v":0},{"$f":"'Re-Est Revenues'!G$56","v":0},{"$f":"'Re-Est Revenues'!H$56","v":0},{"$f":"'Re-Est Revenues'!I$56","v":0},{"$f":"SUM(E17:J17)","v":0},{"$f":"'Re-Est Revenues'!J$56","v":0},{"$f":"SUM(K17:L17)","v":0}]
[" Re-Est Expenditures      ",null,null,7,{"$f":"'Re-Est Exp P2'!C$48+'Re-Est Exp P2'!C$51","v":0},{"$f":"'Re-Est Exp P2'!D$48+'Re-Est Exp P2'!D$51","v":0},{"$f":"'Re-Est Exp P2'!E$48+'Re-Est Exp P2'!E$51","v":0},{"$f":"'Re-Est Exp P2'!F$48+'Re-Est Exp P2'!F$51","v":0},{"$f":"'Re-Est Exp P2'!G$48+'Re-Est Exp P2'!G$51","v":0},{"$f":"'Re-Est Exp P2'!H$48+'Re-Est Exp P2'!H$51","v":0},{"$f":"SUM(E18:J18)","v":0},{"$f":"'Re-Est Exp P2'!I$48+'Re-Est Exp P2'!I$51","v":0},{"$f":"SUM(K18:L18)","v":0}]
[" Continuing Appropriation",null,null,8,null,null,null,null,{"$f":"'Re-Est Exp P2'!G$53","v":0},null,{"$f":"SUM(E19:J19)","v":0},{"$f":"'Re-Est Exp P2'!I$53","v":0},{"$f":"SUM(K19:L19)","v":0}]
[" Ending Fund Balance",null,null,8,{"$f":"E16+E17-E18","v":0},{"$f":"F16+F17-F18","v":0},{"$f":"G16+G17-G18","v":0},{"$f":"H16+H17-H18","v":0},{"$f":"(I16+I17)-(I18+I19)","v":0},{"$f":"J16+J17-J18","v":0},{"$f":"IF((K16+K17)-(K18+K19)=E20+F20+G20+H20+I20+J20,(K16+K17)-(K18+K19),\"ERROR\")","v":0},{"$f":"L16+L17-(L18+L19)","v":0},{"$f":"IF((M16+M17-(M18+M19))=K20+L20,K20+L20,\"ERROR\")","v":0}]
[null,-3,null,null,"General","Spec Rev","TIF      Special Rev","Debt Serv","Capt Proj","Permanent","Tot Govt","Proprietary","Grand Total"]
[" **        Budget   FY",null,{"$f":"'BUD SUM'!J5","v":2024}]
[" Beginning Fund Balance",null,null,9,{"$f":"E20","v":0},0,{"$f":"G20","v":0},0,0,0,0,0,0]
[" Revenues       ",null,null,10,{"$f":"REVENUES!D$56","v":0},{"$f":"REVENUES!E$56","v":0},{"$f":"REVENUES!F$56","v":0},{"$f":"REVENUES!G$56","v":0},{"$f":"REVENUES!H$56","v":0},{"$f":"REVENUES!I$56","v":0},{"$f":"SUM(E24:J24)","v":0},{"$f":"REVENUES!$J$56","v":0},{"$f":"SUM(K24:L24)","v":0}]
[" Expenditures  ",null,null,11,{"$f":"'EXP P2'!C$48+'EXP P2'!C$51","v":0},{"$f":"'EXP P2'!D$48+'EXP P2'!D$51","v":0},{"$f":"'EXP P2'!E$48+'EXP P2'!E$51","v":0},{"$f":"'EXP P2'!F$48+'EXP P2'!F$51","v":0},{"$f":"'EXP P2'!G$48+'EXP P2'!G$51","v":0},{"$f":"'EXP P2'!H$48+'EXP P2'!H$51","v":0},{"$f":"SUM(E25:J25)","v":0},{"$f":"'EXP P2'!I$48+'EXP P2'!I$51","v":0},{"$f":"SUM(K25:L25)","v":0}]
[" Continuing Appropriation",null,null,13,null,null,null,null,{"$f":"'EXP P2'!G$53","v":0},null,{"$f":"SUM(E26:J26)","v":0},{"$f":"'EXP P2'!$I$53","v":0},{"$f":"SUM(K26:L26)","v":0}]
[" Ending Fund Balance",null,null,12,{"$f":"E23+E24-E25","v":0},{"$f":"F23+F24-F25","v":0},{"$f":"G23+G24-G25","v":0},{"$f":"H23+H24-H25","v":0},{"$f":"(I23+I24)-(I25+I26)","v":0},{"$f":"J23+J24-J25","v":0},{"$f":"IF((K23+K24)-(K25+K26)=E27+F27+G27+H27+I27+J27,(K23+K24)-(K25+K26),\"ERROR\")","v":0},{"$f":"L23+L24-(L25+L26)","v":0},{"$f":"IF((M23+M24-(M25+M26))=K27+L27,K27+L27,\"ERROR\")","v":0}]
[]
["                   *       The figures in section (1) are taken from  FORM  F-66(IA-2)    STATE  OF  IOWA  FINANCIAL  REPORT  FOR  FISCAL  YEAR  ENDED  JUNE  30,   ",null,null,null,null,null,null,null,null,null,null,{"$f":"'BUD SUM'!$L$5","v":2022}]
["                  **       The remaining two sections are filled in by the software once ALL worksheets are completed."]
[null,"IF THE CITY HAS AN ACTIVE TIF, enter the Beginning Fund Balance for the TIF Special Revenue Fund for the ACTUAL YEAR. "]
["AN ACTIVE TIF IS ONE FOR WHICH YOU ARE CERTIFYING DEBT TO THE COUNTY AUDITOR AND RECEIVING ANNUAL TIF REVENUES IF GENERATED."]

{"sheet":"Local EMC Support","index":5,"n_rows":66,"n_cols":15,"rows_kept":66,"cut":false,"hidden":false,"merged":[[6,11,6,15],[0,12,0,14]]}
["Form EMC ",null,null,null,null,null,null,null,null,null,null,"CITY OF",{"$f":"IF(certback>2048,certback,\"\")","v":""}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"As provided in Iowa Code Section 384.12, subsection 22, a city may levy the amount necessary in support of a local Emergency Management Commission.  In addition to  this individual levy, Emergency Management Commission support may also be included as part of the General Fund Levy.  Iowa Code Section 29C.17, subsection 5 states that any support from cities or counties must be separately reported on tax statements issued by the county treasurer."]
[null,null,null,null,null,null,null,null,null,null,null,"Input the amount of General Fund Levy request to be used for support of an Emergency Management Commission.  The total below will reflect the total amount of Emergency Management Commission support provided by the City."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Request with",null,"Property Taxes"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Utility Replacement",null,"Levied"]
[null,null,null,null,null,null,null,null,null,null,null,null,"(A)",null,"(B)"]
[]
[1,null,null,null,null,null,null,null,null,null,null,"Portion of General Fund Levy Used for Emerg. Mgmt. Comm.",null,null,{"$f":"IF(M62=0,0,(M62/(CERT!$I$14/1000))*(CERT!$L$14/1000))","v":0}]
[]
[2,null,null,null,null,null,null,null,null,null,null,"Support of a Local  Emerg.Mgmt.Comm.",{"$f":"CERT!I36","v":0},null,{"$f":"CERT!L36","v":0}]
[]
[3,null,null,null,null,null,null,null,null,null,null,{"$f":"CONCATENATE(\"TOTAL FOR FISCAL YEAR \", 'BUD SUM'!J5)","v":"TOTAL FOR FISCAL YEAR 2024"},{"$f":"SUM(M64,M62)","v":0},null,{"$f":"SUM(O64,O62)","v":0}]

{"sheet":"Re-Est Exp P1","index":6,"n_rows":49,"n_cols":11,"rows_kept":49,"cut":false,"hidden":false,"merged":[[4,0,5,1]]}
["           Form 631 E P1",null,null," CITY OF  ",{"$f":"IF(CERT!$D$5>2048,CERT!$D$5,\"\")","v":""},null,null,null,null,"                  Department of Management"]
[{"$f":"'Fund Bal'!$A$4","v":""},null,null,"RE-ESTIMATED   EXPENDITURES SCHEDULE PAGE 1"]
[null,null,null,"    RE-ESTIMATED   Fiscal Year Ending",null,null,null,{"$f":"'BUD SUM'!$H$2-1","v":2023},null,"        Fiscal Years"]
[null,null,null,null,"TIF"]
["GOVERNMENT ACTIVITIES",null,null,"SPECIAL","SPECIAL","DEBT","CAPITAL",null,null,"RE-ESTIMATED","ACTUAL"]
[null,null,"GENERAL","REVENUE","REVENUES","SERVICE","PROJECTS","PERMANENT","PROPRIETARY",{"$f":"'BUD SUM'!$K$5","v":2023},{"$f":"'BUD SUM'!$L$5","v":2022}]
["(A)","(B)","(C)","(D)","(E)","(F)","(G)","(H)","(I)","(J)","(K)"]
["PUBLIC SAFETY"]
[" Police Department/Crime Prevention",1,null,null,null,null,null,null,null,{"$f":"SUM(C9:I9)","v":0}]
[" Jail",2,null,null,null,null,null,null,null,0]
[" Emergency Management",3,null,null,null,null,null,null,null,0]
[" Flood Control",4,null,null,null,null,null,null,null,0]
[" Fire Department",5,null,null,null,null,null,null,null,0]
[" Ambulance",6,null,null,null,null,null,null,null,0]
[" Building Inspections",7,null,null,null,null,null,null,null,0]
[" Miscellaneous Protective Services",8,null,null,null,null,null,null,null,0]
[" Animal Control",9,null,null,null,null,null,null,null,0]
[" Other Public Safety",10,null,null,null,null,null,null,null,0]
["     TOTAL (lines 1 - 10)",11,{"$f":"SUM(C9:C18)","v":0},{"$f":"SUM(D9:D18)","v":0},null,null,null,{"$f":"SUM(H9:H18)","v":0},null,{"$f":"IF((SUM(J9:J18)=SUM(C19:I19)),SUM(J9:J18),\"ERROR\")","v":0},{"$f":"SUM(K9:K18)","v":0}]
["PUBLIC WORKS"]
[" Roads, Bridges, & Sidewalks",12,null,null,null,null,null,null,null,{"$f":"SUM(C21:I21)","v":0}]
[" Parking - Meter and Off-Street",13,null,null,null,null,null,null,null,0]
[" Street Lighting",14,null,null,null,null,null,null,null,0]
[" Traffic Control and Safety",15,null,null,null,null,null,null,null,0]
[" Snow Removal",16,null,null,null,null,null,null,null,0]
[" Highway Engineering",17,null,null,null,null,null,null,null,0]
[" Street Cleaning",18,null,null,null,null,null,null,null,0]
[" Airport           (if not Enterprise)",19,null,null,null,null,null,null,null,0]
[" Garbage        (if not Enterprise)",20,null,null,null,null,null,null,null,0]
[" Other Public Works",21,null,null,null,null,null,null,null,{"$f":"SUM(C30:I30)","v":0}]
["     TOTAL (lines 12 - 21)",22,{"$f":"SUM(C21:C30)","v":0},{"$f":"SUM(D21:D30)","v":0},null,null,null,{"$f":"SUM(H21:H30)","v":0},null,{"$f":"IF((SUM(J21:J30)=SUM(C31:I31)),SUM(J21:J30),\"ERROR\")","v":0},{"$f":"SUM(K21:K30)","v":0}]
["HEALTH & SOCIAL SERVICES"]
[" Welfare Assistance",23,null,null,null,null,null,null,null,{"$f":"SUM(C33:I33)","v":0}]
[" City Hospital",24,null,null,null,null,null,null,null,0]
[" Payments to Private Hospitals",25,null,null,null,null,null,null,null,0]
[" Health Regulation and Inspection",26,null,null,null,null,null,null,null,0]
[" Water, Air, and Mosquito Control",27,null,null,null,null,null,null,null,0]
[" Community Mental Health",28,null,null,null,null,null,null,null,0]
[" Other Health and Social Services",29,null,null,null,null,null,null,null,0]
["     TOTAL (lines 23 - 29)",30,{"$f":"SUM(C33:C39)","v":0},{"$f":"SUM(D33:D39)","v":0},null,null,null,{"$f":"SUM(H33:H39)","v":0},null,{"$f":"IF((SUM(J33:J39)=SUM(C40:I40)),SUM(J33:J39),\"ERROR\")","v":0},{"$f":"SUM(K33:K39)","v":0}]
["CULTURE & RECREATION"]
[" Library Services",31,null,null,null,null,null,null,null,{"$f":"SUM(C42:I42)","v":0}]
[" Museum, Band and Theater",32,null,null,null,null,null,null,null,0]
[" Parks ",33,null,null,null,null,null,null,null,0]
[" Recreation ",34,null,null,null,null,null,null,null,0]
[" Cemetery",35,null,null,null,null,null,null,null,0]
[" Community Center, Zoo, & Marina",36,null,null,null,null,null,null,null,0]
[" Other Culture and Recreation",37,null,null,null,null,null,null,null,0]
["     TOTAL  (lines 31 - 37)",38,{"$f":"SUM(C42:C48)","v":0},{"$f":"SUM(D42:D48)","v":0},null,null,null,{"$f":"SUM(H42:H48)","v":0},null,{"$f":"IF((SUM(J42:J48)=SUM(C49:I49)),SUM(J42:J48),\"ERROR\")","v":0},{"$f":"SUM(K42:K48)","v":0}]

{"sheet":"Re-Est Exp P2","index":7,"n_rows":58,"n_cols":11,"rows_kept":58,"cut":false,"hidden":false,"merged":[[4,0,5,1],[1,8,1,10]]}
["           Form 631 E P2",null,null,"  CITY OF ",null,{"$f":"IF(CERT!$D$5>2048,CERT!$D$5,\"\")","v":""},null,null,null,"                  Department of Management"]
[{"$f":"'Fund Bal'!$A$4","v":""},null,null,"RE-ESTIMATED   EXPENDITURES SCHEDULE PAGE 2"]
[null,null,null,"     RE-ESTIMATED",null,"  Fiscal Year Ending",null,{"$f":"'BUD SUM'!$H$2-1","v":2023},null,"                 Fiscal Years"]
[null,null,null,null,"TIF"]
["GOVERNMENT ACTIVITIES  CONT.",null,null,"SPECIAL","SPECIAL","DEBT","CAPITAL",null,null,"RE-ESTIMATED","ACTUAL"]
[null,null,"GENERAL","REVENUES","REVENUES","SERVICE","PROJECTS","PERMANENT","PROPRIETARY",{"$f":"'BUD SUM'!$K$5","v":2023},{"$f":"'BUD SUM'!$L$5","v":2022}]
["(A)","(B)","(C)","(D)","(E)","(F)","(G)","(H)","(I)","(J)","(K)"]
["COMMUNITY & ECONOMIC DEVELOPMENT"]
[" Community Beautification",39,null,null,null,null,null,null,null,{"$f":"SUM(C9:I9)","v":0}]
[" Economic Development",40,null,null,null,null,null,null,null,0]
[" Housing and Urban Renewal",41,null,null,null,null,null,null,null,0]
[" Planning & Zoning",42,null,null,null,null,null,null,null,0]
[" Other Com & Econ Development",43,null,null,null,null,null,null,null,0]
[" TIF Rebates",44,null,null,null,null,null,null,null,0]
["     TOTAL   (lines 39 - 44)",45,{"$f":"SUM(C9:C14)","v":0},{"$f":"SUM(D9:D14)","v":0},{"$f":"SUM(E9:E14)","v":0},null,null,{"$f":"SUM(H9:H14)","v":0},null,{"$f":"IF((SUM(J9:J14)=SUM(C15:I15)),SUM(J9:J14),\"ERROR\")","v":0},{"$f":"SUM(K9:K14)","v":0}]
["GENERAL GOVERNMENT"]
[" Mayor, Council, & City Manager",46,null,null,null,null,null,null,null,{"$f":"SUM(C17:I17)","v":0}]
[" Clerk, Treasurer, & Finance Adm.",47,null,null,null,null,null,null,null,0]
[" Elections",48,null,null,null,null,null,null,null,0]
[" Legal Services & City Attorney",49,null,null,null,null,null,null,null,0]
[" City Hall & General Buildings",50,null,null,null,null,null,null,null,0]
[" Tort Liability",51,null,null,null,null,null,null,null,0]
[" Other General Government",52,null,null,null,null,null,null,null,0]
["     TOTAL  (lines 46 - 52)",53,{"$f":"SUM(C17:C23)","v":0},{"$f":"SUM(D17:D23)","v":0},{"$f":"SUM(E17:E23)","v":0},null,null,{"$f":"SUM(H17:H23)","v":0},null,{"$f":"IF((SUM(J17:J23)=SUM(C24:I24)),SUM(J17:J23),\"ERROR\")","v":0},{"$f":"SUM(K17:K23)","v":0}]
["DEBT SERVICE",54,null,null,null,null,null,null,null,{"$f":"SUM(C25:I25)","v":0}]
["  Gov Capital Projects",55,null,null,null,null,null,null,null,{"$f":"SUM(C26:I26)","v":0}]
["  TIF Capital Projects",56,null,null,null,null,null,null,null,{"$f":"SUM(C27:I27)","v":0}]
["TOTAL CAPITAL PROJECTS",57,{"$f":"SUM(C26:C27)","v":0},{"$f":"SUM(D26:D27)","v":0},{"$f":"SUM(E26:E27)","v":0},null,{"$f":"SUM(G26:G27)","v":0},{"$f":"SUM(H26:H27)","v":0},null,{"$f":"IF((SUM(J26:J27)=SUM(C28:I28)),SUM(J26:J27),\"ERROR\")","v":0},{"$f":"SUM(K26:K27)","v":0}]
["TOTAL Governmental Activities Expenditures"]
["(lines 11+22+30+38+44+52+53+54)",58,{"$f":"'Re-Est Exp P1'!C$19+'Re-Est Exp P1'!C$31+'Re-Est Exp P1'!C$40+'Re-Est Exp P1'!C49+'Re-Est Exp P2'!C15+'Re-Est Exp P2'!C24+'Re-Est Exp P2'!C25+'Re-Est Exp P2'!C28","v":0},{"$f":"'Re-Est Exp P1'!D$19+'Re-Est Exp P1'!D$31+'Re-Est Exp P1'!D$40+'Re-Est Exp P1'!D49+'Re-Est Exp P2'!D15+'Re-Est Exp P2'!D24+'Re-Est Exp P2'!D25+'Re-Est Exp P2'!D28","v":0},{"$f":"'Re-Est Exp P1'!E$19+'Re-Est Exp P1'!E$31+'Re-Est Exp P1'!E$40+'Re-Est Exp P1'!E49+'Re-Est Exp P2'!E15+'Re-Est Exp P2'!E24+'Re-Est Exp P2'!E25+'Re-Est Exp P2'!E28","v":0},{"$f":"'Re-Est Exp P1'!F$19+'Re-Est Exp P1'!F$31+'Re-Est Exp P1'!F$40+'Re-Est Exp P1'!F49+'Re-Est Exp P2'!F15+'Re-Est Exp P2'!F24+'Re-Est Exp P2'!F25+'Re-Est Exp P2'!F28","v":0},{"$f":"'Re-Est Exp P1'!G$19+'Re-Est Exp P1'!G$31+'Re-Est Exp P1'!G$40+'Re-Est Exp P1'!G49+'Re-Est Exp P2'!G15+'Re-Est Exp P2'!G24+'Re-Est Exp P2'!G25+'Re-Est Exp P2'!G28","v":0},{"$f":"'Re-Est Exp P1'!H$19+'Re-Est Exp P1'!H$31+'Re-Est Exp P1'!H$40+'Re-Est Exp P1'!H49+'Re-Est Exp P2'!H15+'Re-Est Exp P2'!H24+'Re-Est Exp P2'!H25+'Re-Est Exp P2'!H28","v":0},null,{"$f":"'Re-Est Exp P1'!J$19+'Re-Est Exp P1'!J$31+'Re-Est Exp P1'!J$40+'Re-Est Exp P1'!J49+'Re-Est Exp P2'!J15+'Re-Est Exp P2'!J24+'Re-Est Exp P2'!J25+'Re-Est Exp P2'!J28","v":0},{"$f":"IF(ISERROR('Re-Est Exp P1'!K$19+'Re-Est Exp P1'!K$31+'Re-Est Exp P1'!K$40+'Re-Est Exp P1'!K49+'Re-Est Exp P2'!K15+'Re-Est Exp P2'!K24+'Re-Est Exp P2'!K25+'Re-Est Exp P2'!K28),0,'Re-Est Exp P1'!K$19+'Re-Est Exp P1'!K$31+'Re-Est Exp P1'!K$40+'Re-Est Exp P1'!K49+'Re-Est Exp P2'!K15+'Re-Est Exp P2'!K24+'Re-Est Exp P2'!K25+'Re-Est Exp P2'!K28)","v":0}]
["BUSINESS TYPE ACTIVITIES  "]
["Proprietary: Enterprise & Budgeted ISF"]
[" Water Utility",59,null,null,null,null,null,null,null,{"$f":"I33","v":0}]
[" Sewer Utility",60,null,null,null,null,null,null,null,{"$f":"I34","v":0}]
[" Electric Utility",61,null,null,null,null,null,null,null,0]
[" Gas Utility",62,null,null,null,null,null,null,null,0]
[" Airport",63,null,null,null,null,null,null,null,0]
[" Landfill/Garbage",64,null,null,null,null,null,null,null,0]
[" Transit",65,null,null,null,null,null,null,null,0]
[" Cable TV, Internet & Telephone",66,null,null,null,null,null,null,null,0]
[" Housing Authority",67,null,null,null,null,null,null,null,0]
[" Storm Water Utility",68,null,null,null,null,null,null,null,0]
[" Other Business Type (city hosp., ISF, parking, etc.)",69,null,null,null,null,null,null,null,0]
[" Enterprise   DEBT SERVICE",70,null,null,null,null,null,null,null,0]
[" Enterprise   CAPITAL PROJECTS",71,null,null,null,null,null,null,null,0]
["      Enterprise   TIF  CAPITAL PROJECTS",72,null,null,null,null,null,null,null,0]
["  TOTAL BUSINESS TYPE EXPENDITURES (lines 56 - 68)",73,null,null,null,null,null,null,{"$f":"SUM(I33:I46)","v":0},0,{"$f":"SUM(K33:K46)","v":0}]
["TOTAL   ALL   EXPENDITURES   (lines 58+74)",74,{"$f":"'Re-Est Exp P2'!C30+'Re-Est Exp P2'!C47","v":0},{"$f":"'Re-Est Exp P2'!D30+'Re-Est Exp P2'!D47","v":0},{"$f":"'Re-Est Exp P2'!E30+'Re-Est Exp P2'!E47","v":0},{"$f":"'Re-Est Exp P2'!F30+'Re-Est Exp P2'!F47","v":0},{"$f":"'Re-Est Exp P2'!G30+'Re-Est Exp P2'!G47","v":0},{"$f":"'Re-Est Exp P2'!H30+'Re-Est Exp P2'!H47","v":0},{"$f":"'Re-Est Exp P2'!I30+'Re-Est Exp P2'!I47","v":0},{"$f":"'Re-Est Exp P2'!J30+'Re-Est Exp P2'!J47","v":0},{"$f":"IF(ISERROR('Re-Est Exp P2'!K30+'Re-Est Exp P2'!K47),0,'Re-Est Exp P2'!K30+'Re-Est Exp P2'!K47)","v":0}]
["       Regular   Transfers Out",75,null,null,null,null,null,null,null,{"$f":"SUM(C49:I49)","v":0}]
["        Internal TIF Loan   Transfers Out",76,null,null,null,null,null,null,null,{"$f":"SUM(C50:I50)","v":0}]
["   Total ALL Transfers Out",77,{"$f":"SUM(C49:C50)","v":0},{"$f":"SUM(D49:D50)","v":0},0,0,{"$f":"SUM(G49:G50)","v":0},0,0,{"$f":"IF((SUM(J49:J50)=SUM(C51:I51)),SUM(J49:J50),\"ERROR\")","v":0},{"$f":"IF(ISERROR($K$49+K50),0,$K$49+K50)","v":0}]
["Total Expenditures and Other Fin Uses (lines 73+74)",78,{"$f":"(C48+C51)","v":0},{"$f":"(D48+D51)","v":0},0,0,0,0,0,{"$f":"SUM(C52:I52)","v":0},{"$f":"$K$48+K51","v":0}]
[]
["Ending Fund Balance June 30",79,{"$f":"'Re-Est Revenues'!D58-C52","v":0},{"$f":"'Re-Est Revenues'!E58-D52","v":0},{"$f":"'Re-Est Revenues'!F58-E52","v":0},{"$f":"'Re-Est Revenues'!G58-F52","v":0},{"$f":"'Re-Est Revenues'!H58-(G52+G53)","v":0},{"$f":"'Re-Est Revenues'!I58-H52","v":0},{"$f":"'Re-Est Revenues'!J58-(I52+I53)","v":0},{"$f":"SUM(C54:I54)","v":0},{"$f":"'Re-Est Revenues'!$L$58-$K$52","v":0}]
[]
["THE USE OF THE CONTINUING APPROPRIATION IS VOLUNTARY. SUCH EXPENDITURES DO NOT REQUIRE AN AMENDMENT. HOWEVER THE ORIGINAL AMOUNT OF THE CAPITAL PROJECT "]
["MUST HAVE APPEARED ON A PREVIOUS YEAR'S BUDGET TO OBTAIN THE SPENDING AUTHORITY. THE CONTINUING APPROPRIATION CAN NOT BE FOR A YEAR PRIOR TO THE ACTUAL YEAR. "]
["CONTINUING APPROPRIATIONS END WITH THE ACTUAL YEAR. SEE INSTRUCTIONS."]

{"sheet":"Re-Est Revenues","index":8,"n_rows":58,"n_cols":12,"rows_kept":58,"cut":false,"hidden":false,"merged":[]}
["Form 631.D",null,null,null,"  CITY OF ",null,{"$f":"IF(CERT!$D$5>2048,CERT!$D$5,\"\")","v":""},null,null,null,"                  Department of Management"]
[{"$f":"'Fund Bal'!$A$4","v":""},null,null,null,"                       RE-ESTIMATED   REVENUES   DETAIL"]
[null,null,null,null,"                RE-ESTIMATED Fiscal Year Ending",null,null,null,{"$f":"'BUD SUM'!$H$2-1","v":2023},null,"         Fiscal Years"]
[null,null,null,null,null,"TIF"]
[null,null,null,null,"SPECIAL","SPECIAL","DEBT","CAPITAL",null,null,"RE-ESTIMATED","ACTUAL"]
[null,null,null,"GENERAL","REVENUES","REVENUES","SERVICE","PROJECTS","PERMANENT","PROPRIETARY",{"$f":"'BUD SUM'!$K$5","v":2023},{"$f":"'BUD SUM'!$L$5","v":2022}]
["(A)",null,"(B)","(C)","(D)","(E)","(F)","(G)","(H)","(I)","(J)","(K)"]
["REVENUES & OTHER FINANCING SOURCES"]
["Taxes Levied on Property",null,1,null,null,null,null,null,null,null,{"$f":"SUM(D9:H9)","v":0}]
["    Less: Uncollected Property Taxes - Levy Year",null,2,null,null,null,null,null,null,null,{"$f":"SUM(D10:H10)","v":0}]
["Net Current Property Taxes  (line 1 minus line 2)",null,3,{"$f":"D9-D10","v":0},{"$f":"E9-E10","v":0},null,{"$f":"G9-G10","v":0},{"$f":"H9-H10","v":0},null,null,{"$f":"IF((K9-K10=SUM(D11:H11)),SUM(D11:H11),\"ERROR\")","v":0},{"$f":"IF(ISERROR(IF(L9>0,L9-L10,0)),0,IF(L9>0,L9-L10,0))","v":0}]
["Delinquent Property Taxes",null,4,null,null,null,null,null,null,null,{"$f":"SUM(D12:H12)","v":0}]
["TIF Revenues",null,5,null,null,null,null,null,null,null,{"$f":"F13","v":0}]
["Other City Taxes:"]
["   Utility Tax Replacement Excise Taxes",null,6,null,null,null,null,null,null,null,{"$f":"SUM(D15:H15)","v":0}]
["   Utility francise tax      (Iowa Code Chapter 364.2)",null,7,null,null,null,null,null,null,null,0]
["   Parimutuel wager tax",null,8,null,null,null,null,null,null,null,0]
["   Gaming wager tax",null,9,null,null,null,null,null,null,null,0]
["   Mobile Home Taxes",null,10,null,null,null,null,null,null,null,0]
["   Hotel/Motel Taxes",null,11,null,null,null,null,null,null,null,0]
["   Other Local Option Taxes",null,12,null,null,null,null,null,null,null,0]
["     Subtotal - Other City Taxes (lines 6 thru 12)",null,13,{"$f":"SUM(D15:D21)","v":0},{"$f":"SUM(E15:E21)","v":0},null,{"$f":"SUM(G15:G21)","v":0},{"$f":"SUM(H15:H21)","v":0},null,null,{"$f":"IF((SUM(K15:K21)=SUM(D22:H22)),SUM(D22:H22),\"ERROR\")","v":0},{"$f":"IF(SUM(L15:L21)=0,0,SUM(L15:L21))","v":0}]
["Licenses & Permits",null,14,null,null,null,null,null,null,null,{"$f":"SUM(D23+E23+J23)","v":0}]
["Use of Money & Property",null,15,null,null,null,null,null,null,null,{"$f":"SUM(D24:J24)","v":0}]
["Intergovernmental:"]
["   Federal Grants & Reimbursements",null,16,null,null,null,"        ",null,null,null,{"$f":"SUM(D26:J26)","v":0}]
["   Road Use Taxes",null,17,null,null,null,null,null,null,null,{"$f":"SUM(D27:J27)","v":0}]
["   Other State Grants & Reimbursements",null,18,null,null,null,null,null,null,null,{"$f":"SUM(D28:J28)","v":0}]
["   Local Grants & Reimbursements",null,19,null,null,null,null,null,null,null,{"$f":"SUM(D29:J29)","v":0}]
["     Subtotal - Intergovernmental (lines 16 thru 19)",null,20,{"$f":"SUM(D26:D29)","v":0},{"$f":"SUM(E26:E29)","v":0},{"$f":"SUM(F26:F29)","v":0},{"$f":"SUM(G26:G29)","v":0},{"$f":"SUM(H26:H29)","v":0},null,{"$f":"SUM(J26:J29)","v":0},{"$f":"IF(SUM(K26:K29)=SUM(D30:J30),SUM(D30:J30),\"ERROR\")","v":0},{"$f":"IF(SUM(L26:L29)=0,0,SUM(L26:L29))","v":0}]
["Charges for Fees & Service:"]
["   Water Utility",null,21,null,null,null,null,null,null,null,{"$f":"SUM(D32:J32)","v":0}]
["   Sewer Utility",null,22,null,null,null,null,null,null,null,0]
["   Electric Utility",null,23,null,null,null,null,null,null,null,{"$f":"SUM(D34:J34)","v":0}]
["   Gas Utility",null,24,null,null,null,null,null,null,null,{"$f":"SUM(D35:J35)","v":0}]
["   Parking",null,25,null,null,null,null,null,null,null,0]
["   Airport",null,26,null,null,null,null,null,null,null,0]
["   Landfill/Garbage",null,27,null,null,null,null,null,null,null,0]
["   Hospital",null,28,null,null,null,null,null,null,null,0]
["   Transit",null,29,null,null,null,null,null,null,null,0]
["   Cable TV,  Internet  & Telephone ",null,30,null,null,null,null,null,null,null,0]
["   Housing Authority",null,31,null,null,null,null,null,null,null,{"$f":"SUM(D42:J42)","v":0}]
["   Storm Water Utility",null,32,null,null,null,null,null,null,null,{"$f":"SUM(D43:J43)","v":0}]
["   Other Fees & Charges for Service",null,33,null,null,null,null,null,null,null,0]
["     Subtotal - Charges for Service (lines 21 thru 33)",null,34,{"$f":"SUM(D32:D44)","v":0},0,null,0,0,0,0,{"$f":"IF((SUM(K32:K44)=SUM(D45:J45)),SUM(D45:J45),\"ERROR\")","v":0},{"$f":"SUM(L32:L44)","v":0}]
["Special Assessments",null,35,null,null,null,null,null,null,null,{"$f":"SUM(D46:H46)+J46","v":0}]
["Miscellaneous",null,36,null,null,null,null,null,null,null,{"$f":"SUM(D47:J47)","v":0}]
["Other Financing Sources:",null," "]
["         Regular Operating Transfers In",null,37,null,null,null,null,null,null,null,{"$f":"SUM(D49:J49)","v":0}]
["          Internal TIF Loan   Transfers In",null,38,null,null,null,null,null,null,null,{"$f":"SUM(D50:J50)","v":0}]
["   Subtotal ALL Operating Transfers In",null,39,{"$f":"SUM(D49:D50)","v":0},{"$f":"SUM(E49:E50)","v":0},{"$f":"SUM(F49:F50)","v":0},0,0,0,0,{"$f":"SUM(D51:J51)","v":0},0]
["   Proceeds of Debt     (Excluding TIF Internal Borrowing)",null,40,null,null,null,null,null,null,null,{"$f":"SUM(D52:J52)","v":0}]
["   Proceeds of Capital Asset Sales",null,41,null,null,null,null,null,null,null,{"$f":"SUM(D53:J53)","v":0}]
["   Subtotal-Other Financing Sources (lines 36 thru 38)",null,42,{"$f":"SUM(D51:D53)","v":0},0,0,0,0,0,0,{"$f":"IF((K51+K52+K53)=SUM(D54:J54),SUM(D54:J54),\"ERROR\")","v":0},{"$f":"SUM(L51:L53)","v":0}]
["Total Revenues except for beginning fund balance"]
["   (lines 3, 4, 5, 12, 13, 14, 19, 33, 34, 35, & 39)",null,43,{"$f":"D11+D12+D13+D22+D23+D24+D30+D45+D46+D47+D54","v":0},0,0,0,0,0,0,{"$f":"IF((K11+K12+K13+K22+K23+K24+K30+K45+K46+K47+K54)=SUM(D56:J56),SUM(D56:J56),\"ERROR\")","v":0},{"$f":"IF(ISERROR(L11+L12+L13+L22+L23+L24+L30+L45+L46+L47+L54),0,L11+L12+L13+L22+L23+L24+L30+L45+L46+L47+L54)","v":0}]
["Beginning Fund Balance July 1",null,44,{"$f":"'Fund Bal'!$E$13","v":0},{"$f":"'Fund Bal'!$F$13","v":0},{"$f":"'Fund Bal'!$G$16","v":0},{"$f":"'Fund Bal'!$H$13","v":0},{"$f":"'Fund Bal'!$I$13","v":0},{"$f":"'Fund Bal'!$J$13","v":0},{"$f":"'Fund Bal'!$L$13","v":0},{"$f":"SUM(D57:J57)","v":0},{"$f":"'Fund Bal'!$M$10","v":0}]
["TOTAL REVENUES & BEGIN BALANCE (lines 41+42)",null,45,{"$f":"D56+D57","v":0},0,0,0,0,0,0,{"$f":"IF((K56+K57)=SUM(D58:J58),SUM(D58:J58),\"ERROR\")","v":0},{"$f":"L56+L57","v":0}]

{"sheet":"EXP P1","index":9,"n_rows":49,"n_cols":12,"rows_kept":49,"cut":false,"hidden":false,"merged":[[4,0,5,1],[1,10,1,11]]}
["           Form 631 A P1",null,null," CITY OF  ",null,{"$f":"IF(CERT!$D$5>2048,CERT!$D$5,\"\")","v":""},null,null,null,null,"                  Department of Management"]
[null,null,null,"           EXPENDITURES SCHEDULE PAGE 1",null,null,null,null,null,null,{"$f":"IF('EXP P2'!K48+'EXP P2'!L48=0,\"The last two columns will fill in once the Re-Est forms are completed\",\"\")","v":"The last two columns will fill in once the Re-Est forms are completed"}]
[null,null,null,null,null,"   Fiscal Year Ending",null,{"$f":"'BUD SUM'!$H$2","v":2024},null,"                 Fiscal Years"]
[null,null,null,null,"TIF"]
["GOVERNMENT ACTIVITIES",null,null,"SPECIAL","SPECIAL","DEBT","CAPITAL",null,null,"BUDGET","RE-ESTIMATED","ACTUAL"]
[null,null,"GENERAL","REVENUES","REVENUES","SERVICE","PROJECTS","PERMANENT","PROPRIETARY",{"$f":"'BUD SUM'!$J$5","v":2024},{"$f":"'BUD SUM'!$K$5","v":2023},{"$f":"'BUD SUM'!$L$5","v":2022}]
["(A)","(B)","(C)","(D)","(E)","(F)","(G)","(H)","(I)","(J)","(K)","(L)"]
["PUBLIC SAFETY"]
[" Police Department/Crime Prevention",1,null,null,null,null,null,null,null,{"$f":"SUM(C9:I9)","v":0},{"$f":"'Re-Est Exp P1'!J9","v":0},{"$f":"'Re-Est Exp P1'!K9","v":0}]
[" Jail",2,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J10","v":0},{"$f":"'Re-Est Exp P1'!K10","v":0}]
[" Emergency Management",3,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J11","v":0},{"$f":"'Re-Est Exp P1'!K11","v":0}]
[" Flood Control",4,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J12","v":0},{"$f":"'Re-Est Exp P1'!K12","v":0}]
[" Fire Department",5,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J13","v":0},{"$f":"'Re-Est Exp P1'!K13","v":0}]
[" Ambulance",6,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J14","v":0},{"$f":"'Re-Est Exp P1'!K14","v":0}]
[" Building Inspections",7,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J15","v":0},{"$f":"'Re-Est Exp P1'!K15","v":0}]
[" Miscellaneous Protective Services",8,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J16","v":0},{"$f":"'Re-Est Exp P1'!K16","v":0}]
[" Animal Control",9,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J17","v":0},{"$f":"'Re-Est Exp P1'!K17","v":0}]
[" Other Public Safety",10,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J18","v":0},{"$f":"'Re-Est Exp P1'!K18","v":0}]
["     TOTAL (lines 1 - 10)",11,{"$f":"SUM(C9:C18)","v":0},{"$f":"SUM(D9:D18)","v":0},null,null,null,{"$f":"SUM(H9:H18)","v":0},null,{"$f":"IF((SUM(J9:J18)=SUM(C19:I19)),SUM(J9:J18),\"ERROR\")","v":0},{"$f":"SUM(K9:K18)","v":0},{"$f":"SUM(L9:L18)","v":0}]
["PUBLIC WORKS"]
[" Roads, Bridges, & Sidewalks",12,null,null,null,null,null,null,null,{"$f":"SUM(C21:I21)","v":0},{"$f":"'Re-Est Exp P1'!J21","v":0},{"$f":"'Re-Est Exp P1'!K21","v":0}]
[" Parking - Meter and Off-Street",13,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J22","v":0},{"$f":"'Re-Est Exp P1'!K22","v":0}]
[" Street Lighting",14,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J23","v":0},{"$f":"'Re-Est Exp P1'!K23","v":0}]
[" Traffic Control and Safety",15,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J24","v":0},{"$f":"'Re-Est Exp P1'!K24","v":0}]
[" Snow Removal",16,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J25","v":0},{"$f":"'Re-Est Exp P1'!K25","v":0}]
[" Highway Engineering",17,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J26","v":0},{"$f":"'Re-Est Exp P1'!K26","v":0}]
[" Street Cleaning",18,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J27","v":0},{"$f":"'Re-Est Exp P1'!K27","v":0}]
[" Airport           (if not Enterprise)",19,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J28","v":0},{"$f":"'Re-Est Exp P1'!K28","v":0}]
[" Garbage        (if not Enterprise)",20,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J29","v":0},{"$f":"'Re-Est Exp P1'!K29","v":0}]
[" Other Public Works",21,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J30","v":0},{"$f":"'Re-Est Exp P1'!K30","v":0}]
["     TOTAL (lines 12 - 21)",22,{"$f":"SUM(C21:C30)","v":0},{"$f":"SUM(D21:D30)","v":0},null,null,null,{"$f":"SUM(H21:H30)","v":0},null,{"$f":"IF((SUM(J21:J30)=SUM(C31:I31)),SUM(J21:J30),\"ERROR\")","v":0},{"$f":"SUM(K21:K30)","v":0},{"$f":"SUM(L21:L30)","v":0}]
["HEALTH & SOCIAL SERVICES"]
[" Welfare Assistance",23,null,null,null,null,null,null,null,{"$f":"SUM(C33:I33)","v":0},{"$f":"'Re-Est Exp P1'!J33","v":0},{"$f":"'Re-Est Exp P1'!K33","v":0}]
[" City Hospital",24,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J34","v":0},{"$f":"'Re-Est Exp P1'!K34","v":0}]
[" Payments to Private Hospitals",25,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J35","v":0},{"$f":"'Re-Est Exp P1'!K35","v":0}]
[" Health Regulation and Inspection",26,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J36","v":0},{"$f":"'Re-Est Exp P1'!K36","v":0}]
[" Water, Air, and Mosquito Control",27,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J37","v":0},{"$f":"'Re-Est Exp P1'!K37","v":0}]
[" Community Mental Health",28,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J38","v":0},{"$f":"'Re-Est Exp P1'!K38","v":0}]
[" Other Health and Social Services",29,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J39","v":0},{"$f":"'Re-Est Exp P1'!K39","v":0}]
["     TOTAL (lines 23 - 29)",30,{"$f":"SUM(C33:C39)","v":0},{"$f":"SUM(D33:D39)","v":0},null,null,null,{"$f":"SUM(H33:H39)","v":0},null,{"$f":"IF((SUM(J33:J39)=SUM(C40:I40)),SUM(J33:J39),\"ERROR\")","v":0},{"$f":"SUM(K33:K39)","v":0},{"$f":"SUM(L33:L39)","v":0}]
["CULTURE & RECREATION"]
[" Library Services",31,null,null,null,null,null,null,null,{"$f":"SUM(C42:I42)","v":0},{"$f":"'Re-Est Exp P1'!J42","v":0},{"$f":"'Re-Est Exp P1'!K42","v":0}]
[" Museum, Band and Theater",32,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J43","v":0},{"$f":"'Re-Est Exp P1'!K43","v":0}]
[" Parks ",33,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J44","v":0},{"$f":"'Re-Est Exp P1'!K44","v":0}]
[" Recreation ",34,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J45","v":0},{"$f":"'Re-Est Exp P1'!K45","v":0}]
[" Cemetery",35,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J46","v":0},{"$f":"'Re-Est Exp P1'!K46","v":0}]
[" Community Center, Zoo, & Marina",36,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J47","v":0},{"$f":"'Re-Est Exp P1'!K47","v":0}]
[" Other Culture and Recreation",37,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P1'!J48","v":0},{"$f":"'Re-Est Exp P1'!K48","v":0}]
["     TOTAL  (lines 31 - 37)",38,{"$f":"SUM(C42:C48)","v":0},{"$f":"SUM(D42:D48)","v":0},null,null,null,{"$f":"SUM(H42:H48)","v":0},null,{"$f":"IF((SUM(J42:J48)=SUM(C49:I49)),SUM(J42:J48),\"ERROR\")","v":0},{"$f":"SUM(K42:K48)","v":0},{"$f":"SUM(L42:L48)","v":0}]

{"sheet":"EXP P2","index":10,"n_rows":55,"n_cols":12,"rows_kept":55,"cut":false,"hidden":false,"merged":[[1,10,1,11],[4,0,5,1]]}
["           Form 631 A P2",null,null," CITY OF  ",{"$f":"IF(CERT!$D$5>2048,CERT!$D$5,\"\")","v":""},null,null,null,null,null,"                  Department of Management"]
[null,null,null,"           EXPENDITURES SCHEDULE PAGE 2",null,null,null,null,null,null,{"$f":"IF('EXP P2'!L48+'EXP P2'!M48=0,\"The last two columns will fill in once the Re-Est forms are completed\",\"\")","v":"The last two columns will fill in once the Re-Est forms are completed"}]
[null,null,null,null,null,"Fiscal Year Ending",null,{"$f":"'BUD SUM'!$H$2","v":2024},null,"                 Fiscal Years"]
[null,null,null,null,"TIF"]
["GOVERNMENT ACTIVITIES  CONT.",null,null,"SPECIAL","SPECIAL","DEBT","CAPITAL",null,null,"BUDGET","RE-ESTIMATED","ACTUAL"]
[null,null,"GENERAL","REVENUES","REVENUES","SERVICE","PROJECTS","PERMANENT","PROPRIETARY",{"$f":"'BUD SUM'!$J$5","v":2024},{"$f":"'BUD SUM'!$K$5","v":2023},{"$f":"'BUD SUM'!$L$5","v":2022}]
["(A)","(B)","(C)","(D)","(E)","(F)","(G)","(H)","(I)","(J)","(K)","(L)"]
["COMMUNITY & ECONOMIC DEVELOPMENT"]
[" Community Beautification",39,null,null,null,null,null,null,null,{"$f":"SUM(C9:I9)","v":0},{"$f":"'Re-Est Exp P2'!J9","v":0},{"$f":"'Re-Est Exp P2'!K9","v":0}]
[" Economic Development",40,null,null,null,null,null,null,null,{"$f":"SUM(C10:I10)","v":0},{"$f":"'Re-Est Exp P2'!J10","v":0},{"$f":"'Re-Est Exp P2'!K10","v":0}]
[" Housing and Urban Renewal",41,null,null,null,null,null,null,null,{"$f":"SUM(C11:I11)","v":0},{"$f":"'Re-Est Exp P2'!J11","v":0},{"$f":"'Re-Est Exp P2'!K11","v":0}]
[" Planning & Zoning",42,null,null,null,null,null,null,null,{"$f":"SUM(C12:I12)","v":0},{"$f":"'Re-Est Exp P2'!J12","v":0},{"$f":"'Re-Est Exp P2'!K12","v":0}]
[" Other Com & Econ Development",43,null,null,null,null,null,null,null,{"$f":"SUM(C13:I13)","v":0},{"$f":"'Re-Est Exp P2'!J13","v":0},{"$f":"'Re-Est Exp P2'!K13","v":0}]
[" TIF Rebates",44,null,null,null,null,null,null,null,{"$f":"SUM(C14:H14)","v":0},{"$f":"'Re-Est Exp P2'!J14","v":0},{"$f":"'Re-Est Exp P2'!K14","v":0}]
["     TOTAL   (lines 39 - 44)",45,{"$f":"SUM(C9:C14)","v":0},{"$f":"SUM(D9:D14)","v":0},{"$f":"SUM(E9:E14)","v":0},null,null,{"$f":"SUM(H9:H14)","v":0},null,{"$f":"IF((SUM(J9:J14)=SUM(C15:I15)),SUM(J9:J14),\"ERROR\")","v":0},{"$f":"SUM(K9:K14)","v":0},{"$f":"SUM(L9:L14)","v":0}]
["GENERAL GOVERNMENT"]
[" Mayor, Council, & City Manager",46,null,null,null,null,null,null,null,{"$f":"SUM(C17:I17)","v":0},{"$f":"'Re-Est Exp P2'!J17","v":0},{"$f":"'Re-Est Exp P2'!K17","v":0}]
[" Clerk, Treasurer, & Finance Adm.",47,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P2'!J18","v":0},{"$f":"'Re-Est Exp P2'!K18","v":0}]
[" Elections",48,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P2'!J19","v":0},{"$f":"'Re-Est Exp P2'!K19","v":0}]
[" Legal Services & City Attorney",49,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P2'!J20","v":0},{"$f":"'Re-Est Exp P2'!K20","v":0}]
[" City Hall & General Buildings",50,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P2'!J21","v":0},{"$f":"'Re-Est Exp P2'!K21","v":0}]
[" Tort Liability",51,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P2'!J22","v":0},{"$f":"'Re-Est Exp P2'!K22","v":0}]
[" Other General Government",52,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P2'!J23","v":0},{"$f":"'Re-Est Exp P2'!K23","v":0}]
["     TOTAL  (lines 46 - 52)",53,{"$f":"SUM(C17:C23)","v":0},{"$f":"SUM(D17:D23)","v":0},{"$f":"SUM(E17:E23)","v":0},null,null,{"$f":"SUM(H17:H23)","v":0},null,{"$f":"IF((SUM(J17:J23)=SUM(C24:I24)),SUM(J17:J23),\"ERROR\")","v":0},{"$f":"SUM(K17:K23)","v":0},{"$f":"SUM(L17:L23)","v":0}]
["DEBT SERVICE",54,null,null,null,null,null,null,null,{"$f":"SUM(C25:I25)","v":0},{"$f":"'Re-Est Exp P2'!$J$25","v":0},{"$f":"'Re-Est Exp P2'!$K$25","v":0}]
["  Gov Capital Projects",55,null,null,null,null,null,null,null,{"$f":"SUM(C26:I26)","v":0},{"$f":"'Re-Est Exp P2'!$J$26","v":0},{"$f":"'Re-Est Exp P2'!$K26","v":0}]
["  TIF Capital Projects",56,null,null,null,null,null,null,null,{"$f":"SUM(C27:I27)","v":0},{"$f":"'Re-Est Exp P2'!$J$27","v":0},{"$f":"'Re-Est Exp P2'!$K27","v":0}]
["TOTAL CAPITAL PROJECTS",57,{"$f":"SUM(C26:C27)","v":0},{"$f":"SUM(D26:D27)","v":0},{"$f":"SUM(E26:E27)","v":0},null,{"$f":"SUM(G26:G27)","v":0},{"$f":"SUM(H26:H27)","v":0},null,{"$f":"IF((SUM(J26:J27)=SUM(C28:I28)),SUM(J26:J27),\"ERROR\")","v":0},{"$f":"'Re-Est Exp P2'!$J$28","v":0},{"$f":"'Re-Est Exp P2'!$K28","v":0}]
["TOTAL Government Activities Expenditures"]
["(lines 11+22+30+38+45+53+54+57)",58,{"$f":"'EXP P1'!C$19+'EXP P1'!C$31+'EXP P1'!C$40+'EXP P1'!C$49+'EXP P2'!C$15+'EXP P2'!C$24+'EXP P2'!C$25+'EXP P2'!C$28","v":0},{"$f":"'EXP P1'!D$19+'EXP P1'!D$31+'EXP P1'!D$40+'EXP P1'!D$49+'EXP P2'!D$15+'EXP P2'!D$24+'EXP P2'!D$25+'EXP P2'!D$28","v":0},{"$f":"'EXP P1'!E$19+'EXP P1'!E$31+'EXP P1'!E$40+'EXP P1'!E$49+'EXP P2'!E$15+'EXP P2'!E$24+'EXP P2'!E$25+'EXP P2'!E$28","v":0},{"$f":"'EXP P1'!F$19+'EXP P1'!F$31+'EXP P1'!F$40+'EXP P1'!F$49+'EXP P2'!F$15+'EXP P2'!F$24+'EXP P2'!F$25+'EXP P2'!F$28","v":0},{"$f":"'EXP P1'!G$19+'EXP P1'!G$31+'EXP P1'!G$40+'EXP P1'!G$49+'EXP P2'!G$15+'EXP P2'!G$24+'EXP P2'!G$25+'EXP P2'!G$28","v":0},{"$f":"'EXP P1'!H$19+'EXP P1'!H$31+'EXP P1'!H$40+'EXP P1'!H$49+'EXP P2'!H$15+'EXP P2'!H$24+'EXP P2'!H$25+'EXP P2'!H$28","v":0},null,{"$f":"SUM(C30:I30)","v":0},{"$f":"'EXP P1'!K$19+'EXP P1'!K$31+'EXP P1'!K$40+'EXP P1'!K49+'EXP P2'!K15+'EXP P2'!K24+'EXP P2'!K25+'EXP P2'!K28","v":0},{"$f":"IF(ISERROR('EXP P1'!L$19+'EXP P1'!L$31+'EXP P1'!L$40+'EXP P1'!L49+'EXP P2'!L15+'EXP P2'!L24+'EXP P2'!L25+'EXP P2'!L28),0,'EXP P1'!L$19+'EXP P1'!L$31+'EXP P1'!L$40+'EXP P1'!L49+'EXP P2'!L15+'EXP P2'!L24+'EXP P2'!L25+'EXP P2'!L28)","v":0}]
["BUSINESS TYPE ACTIVITIES "]
["Proprietary: Enterprise & Budgeted ISF"]
[" Water Utility",59,null,null,null,null,null,null,null,{"$f":"I33","v":0},{"$f":"'Re-Est Exp P2'!J33","v":0},{"$f":"'Re-Est Exp P2'!K33","v":0}]
[" Sewer Utility",60,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P2'!J34","v":0},{"$f":"'Re-Est Exp P2'!K34","v":0}]
[" Electric Utility",61,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P2'!J35","v":0},{"$f":"'Re-Est Exp P2'!K35","v":0}]
[" Gas Utility",62,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P2'!J36","v":0},{"$f":"'Re-Est Exp P2'!K36","v":0}]
[" Airport",63,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P2'!J37","v":0},{"$f":"'Re-Est Exp P2'!K37","v":0}]
[" Landfill/Garbage",64,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P2'!J38","v":0},{"$f":"'Re-Est Exp P2'!K38","v":0}]
[" Transit",65,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P2'!J39","v":0},{"$f":"'Re-Est Exp P2'!K39","v":0}]
[" Cable TV, Internet & Telephone",66,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P2'!J40","v":0},{"$f":"'Re-Est Exp P2'!K40","v":0}]
[" Housing Authority",67,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P2'!J41","v":0},{"$f":"'Re-Est Exp P2'!K41","v":0}]
[" Storm Water Utility",68,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P2'!J42","v":0},{"$f":"'Re-Est Exp P2'!K42","v":0}]
[" Other Business Type (city hosp., ISF, parking, etc.)",69,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P2'!J43","v":0},{"$f":"'Re-Est Exp P2'!K43","v":0}]
[" Enterprise   DEBT SERVICE",70,null,null,null,null,null,null,null,{"$f":"I44","v":0},{"$f":"'Re-Est Exp P2'!J44","v":0},{"$f":"'Re-Est Exp P2'!K44","v":0}]
[" Enterprise   CAPITAL PROJECTS",71,null,null,null,null,null,null,null,{"$f":"I45","v":0},{"$f":"'Re-Est Exp P2'!J45","v":0},{"$f":"'Re-Est Exp P2'!K45","v":0}]
[" Enterprise   TIF   CAPITAL PROJECTS",72,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Exp P2'!J46","v":0},{"$f":"'Re-Est Exp P2'!K46","v":0}]
["TOTAL Business Type Expenditures (lines 59 - 73)",73,null,null,null,null,null,null,{"$f":"SUM(I33:I46)","v":0},0,{"$f":"'Re-Est Exp P2'!J47","v":0},{"$f":"'Re-Est Exp P2'!K47","v":0}]
["TOTAL   ALL   EXPENDITURES   (lines 58+74)",74,{"$f":"SUM(C$30+C$47)","v":0},0,0,0,0,0,0,{"$f":"'EXP P2'!J30+'EXP P2'!J47","v":0},{"$f":"'EXP P2'!K30+'EXP P2'!K47","v":0},{"$f":"'EXP P2'!L30+'EXP P2'!L47","v":0}]
["        Regular Transfers Out",75,null,null,null,null,null,null,null,{"$f":"SUM(C49:I49)","v":0},{"$f":"'Re-Est Exp P2'!$J$49","v":0},{"$f":"'Re-Est Exp P2'!$K$49","v":0}]
["        Internal TIF Loan / Repayment    Transfers Out",76,null,null,null,null,null,null,null,{"$f":"SUM(C50:I50)","v":0},{"$f":"'Re-Est Exp P2'!$J$50","v":0},{"$f":"'Re-Est Exp P2'!$K$50","v":0}]
["   Total ALL Transfers Out",77,{"$f":"SUM(C$49+C$50)","v":0},{"$f":"SUM(D$49+D$50)","v":0},0,0,0,0,0,{"$f":"IF((SUM(J49:J50)=SUM(C51:I51)),SUM(J49:J50),\"ERROR\")","v":0},{"$f":"'Re-Est Exp P2'!$J$51","v":0},{"$f":"'Re-Est Exp P2'!$K$51","v":0}]
["Total Expenditures & Fund Transfers Out (lines 75+78)",78,{"$f":"(C48+C51)","v":0},{"$f":"(D48+D51)","v":0},0,0,0,0,0,{"$f":"SUM(C52:I52)","v":0},{"$f":"'Re-Est Exp P2'!$J$52","v":0},{"$f":"'Re-Est Exp P2'!$K$52","v":0}]
[]
["Ending Fund Balance June 30",79,{"$f":"(REVENUES!D58)-(C52+C53)","v":0},{"$f":"(REVENUES!E58)-(D52+D53)","v":0},{"$f":"(REVENUES!F58)-(E52+E53)","v":0},{"$f":"(REVENUES!G58)-(F52+F53)","v":0},{"$f":"(REVENUES!H58)-(G52+G53)","v":0},{"$f":"(REVENUES!I58)-(H52+H53)","v":0},{"$f":"(REVENUES!J58)-(I52+I53)","v":0},{"$f":"SUM(C54:I54)","v":0},{"$f":"'Re-Est Exp P2'!$J$54","v":0},{"$f":"'Re-Est Exp P2'!$K$54","v":0}]
["* A continuing appropriation is the unexpended budgeted amount from a prior year's capital project. The entry is made on the Con Approps page that must accompany the budget forms if used. SEE INSTRUCTIONS FOR USE."]

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["Form 631 B",null,null,null,"CITY OF ",null,{"$f":"IF(CERT!$D$5>2048,CERT!$D$5,\"\")","v":""},null,null,null,null,"Department of Management"]
[null,null,null,"REVENUES  DETAIL",null,null,null,null,null,null,null,{"$f":"IF('EXP P2'!M48+'EXP P2'!N48=0,\"The last two columns will fill in once the Re-Est forms are completed\",\"\")","v":"The last two columns will fill in once the Re-Est forms are completed"}]
[null,null,null,null,null,null,"  Fiscal Year Ending",null,{"$f":"'BUD SUM'!$H$2","v":2024},null,"                   Fiscal Years"]
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["(A)            ",null,"(B)","(C)","(D)","(E)","(F)","(G)","(H)","(I)","(J)","(K)","(L)"]
["REVENUES & OTHER FINANCING SOURCES"]
["Taxes Levied on Property",null,1,{"$f":"CERT!L51","v":0},{"$f":"CERT!L69","v":0},null,{"$f":"CERT!$L$70","v":0},{"$f":"CERT!L71","v":0},null,null,{"$f":"SUM(D9:H9)","v":0},{"$f":"'Re-Est Revenues'!K9","v":0},{"$f":"'Re-Est Revenues'!L9","v":0}]
["    Less: Uncollected Property Taxes - Levy Year",null,2,null,null,null,null,null,null,null,{"$f":"SUM(D10:H10)","v":0},{"$f":"'Re-Est Revenues'!K10","v":0},{"$f":"'Re-Est Revenues'!L10","v":0}]
["Net Current Property Taxes  (line 1 minus line 2)",null,3,{"$f":"D9-D10","v":0},{"$f":"E9-E10","v":0},null,{"$f":"G9-G10","v":0},{"$f":"H9-H10","v":0},null,null,{"$f":"IF((K9-K10=SUM(D11:H11)),SUM(D11:H11),\"ERROR\")","v":0},{"$f":"'Re-Est Revenues'!K11","v":0},{"$f":"'Re-Est Revenues'!L11","v":0}]
["Delinquent Property Taxes",null,4,null,null,null,null,null,null,null,{"$f":"SUM(D12:H12)","v":0},{"$f":"'Re-Est Revenues'!K12","v":0},{"$f":"'Re-Est Revenues'!L12","v":0}]
["TIF Revenues",null,5,null,null,null,null,null,null,null,{"$f":"SUM(D13:H13)","v":0},{"$f":"'Re-Est Revenues'!K13","v":0},{"$f":"'Re-Est Revenues'!L13","v":0}]
["Other City Taxes:"]
["   Utility Tax Replacement Excise Taxes",null,6,{"$f":"CERT!I51-CERT!L51","v":0},{"$f":"CERT!$I69-CERT!$L69","v":0},null,{"$f":"CERT!$I70-CERT!$L70","v":0},{"$f":"CERT!$I71-CERT!$L71","v":0},null,null,{"$f":"SUM(D15:H15)","v":0},{"$f":"'Re-Est Revenues'!K15","v":0},{"$f":"'Re-Est Revenues'!L15","v":0}]
["   Utility franchise tax      (Iowa Code Chapter 364.2)",null,7,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Revenues'!K16","v":0},{"$f":"'Re-Est Revenues'!L16","v":0}]
["   Parimutuel wager tax",null,8,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Revenues'!K17","v":0},{"$f":"'Re-Est Revenues'!L17","v":0}]
["   Gaming wager tax",null,9,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Revenues'!K18","v":0},{"$f":"'Re-Est Revenues'!L18","v":0}]
["   Mobile Home Taxes",null,10,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Revenues'!K19","v":0},{"$f":"'Re-Est Revenues'!L19","v":0}]
["   Hotel/Motel Taxes",null,11,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Revenues'!K20","v":0},{"$f":"'Re-Est Revenues'!L20","v":0}]
["   Other Local Option Taxes ",null,12,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Revenues'!K21","v":0},{"$f":"'Re-Est Revenues'!L21","v":0}]
["     Subtotal - Other City Taxes (lines 6 thru 12)",null,13,{"$f":"SUM(D15:D21)","v":0},{"$f":"SUM(E15:E21)","v":0},null,{"$f":"SUM(G15:G21)","v":0},{"$f":"SUM(H15:H21)","v":0},null,null,{"$f":"IF((SUM(K15:K21)=SUM(D22:H22)),SUM(D22:H22),\"ERROR\")","v":0},{"$f":"'Re-Est Revenues'!K22","v":0},{"$f":"'Re-Est Revenues'!L22","v":0}]
["Licenses & Permits",null,14,null,null,null,null,null,null,null,{"$f":"SUM(D23+E23+J23)","v":0},{"$f":"'Re-Est Revenues'!K23","v":0},{"$f":"'Re-Est Revenues'!L23","v":0}]
["Use of Money & Property",null,15,null,null,null,null,null,null,null,{"$f":"SUM(D24:J24)","v":0},{"$f":"'Re-Est Revenues'!K24","v":0},{"$f":"'Re-Est Revenues'!L24","v":0}]
["Intergovernmental:"]
["   Federal Grants & Reimbursements",null,16,null,null,null,null,null,null,null,{"$f":"SUM(D26:J26)","v":0},{"$f":"'Re-Est Revenues'!K26","v":0},{"$f":"'Re-Est Revenues'!L26","v":0}]
["   Road Use Taxes",null,17,null,null,null,null,null,null,null,{"$f":"SUM(D27:J27)","v":0},{"$f":"'Re-Est Revenues'!K27","v":0},{"$f":"'Re-Est Revenues'!L27","v":0}]
["   Other State Grants & Reimbursements",null,18,null,null,null,null,null,null,null,{"$f":"SUM(D28:J28)","v":0},{"$f":"'Re-Est Revenues'!K28","v":0},{"$f":"'Re-Est Revenues'!L28","v":0}]
["   Local Grants & Reimbursements",null,19,null,null,null,null,null,null,null,{"$f":"SUM(D29:J29)","v":0},{"$f":"'Re-Est Revenues'!K29","v":0},{"$f":"'Re-Est Revenues'!L29","v":0}]
["     Subtotal - Intergovernmental (lines 16 thru 19)",null,20,{"$f":"SUM(D26:D29)","v":0},{"$f":"SUM(E26:E29)","v":0},{"$f":"SUM(F26:F29)","v":0},{"$f":"SUM(G26:G29)","v":0},{"$f":"SUM(H26:H29)","v":0},null,{"$f":"SUM(J26:J29)","v":0},{"$f":"IF((SUM(K26:K29)=SUM(D30:J30)),SUM(D30:J30),\"ERROR\")","v":0},{"$f":"'Re-Est Revenues'!K30","v":0},{"$f":"'Re-Est Revenues'!L30","v":0}]
["Charges for Fees & Service:"]
["   Water Utility",null,21,null,null,null,null,null,null,null,{"$f":"SUM(D32:J32)","v":0},{"$f":"'Re-Est Revenues'!K32","v":0},{"$f":"'Re-Est Revenues'!L32","v":0}]
["   Sewer Utility",null,22,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Revenues'!K33","v":0},{"$f":"'Re-Est Revenues'!L33","v":0}]
["   Electric Utility",null,23,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Revenues'!K34","v":0},{"$f":"'Re-Est Revenues'!L34","v":0}]
["   Gas Utility",null,24,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Revenues'!K35","v":0},{"$f":"'Re-Est Revenues'!L35","v":0}]
["   Parking",null,25,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Revenues'!K36","v":0},{"$f":"'Re-Est Revenues'!L36","v":0}]
["   Airport",null,26,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Revenues'!K37","v":0},{"$f":"'Re-Est Revenues'!L37","v":0}]
["   Landfill/Garbage",null,27,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Revenues'!K38","v":0},{"$f":"'Re-Est Revenues'!L38","v":0}]
["   Hospital",null,28,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Revenues'!K39","v":0},{"$f":"'Re-Est Revenues'!L39","v":0}]
["   Transit",null,29,null,null,null,null,null,null,null,{"$f":"SUM(D40:J40)","v":0},{"$f":"'Re-Est Revenues'!K40","v":0},{"$f":"'Re-Est Revenues'!L40","v":0}]
["   Cable TV,  Internet  & Telephone ",null,30,null,null,null,null,null,null,null,{"$f":"SUM(D41:J41)","v":0},{"$f":"'Re-Est Revenues'!K41","v":0},{"$f":"'Re-Est Revenues'!L41","v":0}]
["   Housing Authority",null,31,null,null,null,null,null,null,null,{"$f":"SUM(D42:J42)","v":0},{"$f":"'Re-Est Revenues'!K42","v":0},{"$f":"'Re-Est Revenues'!L42","v":0}]
["   Storm Water Utility",null,32,null,null,null,null,null,null,null,{"$f":"SUM(D43:J43)","v":0},{"$f":"'Re-Est Revenues'!K43","v":0},{"$f":"'Re-Est Revenues'!L43","v":0}]
["   Other Fees & Charges for Service",null,33,null,null,null,null,null,null,null,0,{"$f":"'Re-Est Revenues'!K44","v":0},{"$f":"'Re-Est Revenues'!L44","v":0}]
["     Subtotal - Charges for Service (lines 21 thru 33)",null,34,{"$f":"SUM(D32:D44)","v":0},0,null,0,0,0,0,{"$f":"IF((SUM(K32:K44)=SUM(D45:J45)),SUM(D45:J45),\"ERROR\")","v":0},{"$f":"'Re-Est Revenues'!K45","v":0},{"$f":"'Re-Est Revenues'!L45","v":0}]
["Special Assessments",null,35,null,null,null,null,null,null,null,{"$f":"SUM(D46:J46)","v":0},{"$f":"'Re-Est Revenues'!K46","v":0},{"$f":"'Re-Est Revenues'!L46","v":0}]
["Miscellaneous",null,36,null,null,null,null,null,null,null,{"$f":"SUM(D47:J47)","v":0},{"$f":"'Re-Est Revenues'!K47","v":0},{"$f":"'Re-Est Revenues'!L47","v":0}]
["Other Financing Sources:",null," "]
["         Regular Operating Transfers In",null,37,null,null,null,null,null,null,null,{"$f":"SUM(D49:J49)","v":0},{"$f":"'Re-Est Revenues'!K49","v":0},{"$f":"'Re-Est Revenues'!L49","v":0}]
["          Internal TIF Loan   Transfers In",null,38,null,null,null,null,null,null,null,{"$f":"SUM(D50:J50)","v":0},{"$f":"'Re-Est Revenues'!K50","v":0},{"$f":"'Re-Est Revenues'!L50","v":0}]
["   Subtotal ALL Operating Transfers In",null,39,{"$f":"SUM(D49:D50)","v":0},0,0,0,0,0,0,{"$f":"SUM(D51:J51)","v":0},{"$f":"'Re-Est Revenues'!K51","v":0},{"$f":"'Re-Est Revenues'!L51","v":0}]
["   Proceeds of Debt  (Excluding TIF Internal Borrowing)",null,40,null,null,null,null,null,null,null,{"$f":"SUM(D52:J52)","v":0},{"$f":"'Re-Est Revenues'!K52","v":0},{"$f":"'Re-Est Revenues'!L52","v":0}]
["   Proceeds of Capital Asset Sales",null,41,null,null,null,null,null,null,null,{"$f":"SUM(D53:J53)","v":0},{"$f":"'Re-Est Revenues'!K53","v":0},{"$f":"'Re-Est Revenues'!L53","v":0}]
["Subtotal-Other Financing Sources (lines 38 thru 40)",null,42,{"$f":"SUM(D51:D53)","v":0},{"$f":"SUM(E51:E53)","v":0},0,0,0,0,0,{"$f":"IF((K51+K52+K53)=SUM(D54:J54),SUM(D54:J54),\"ERROR\")","v":0},{"$f":"'Re-Est Revenues'!K54","v":0},{"$f":"'Re-Est Revenues'!L54","v":0}]
["Total Revenues except for beginning fund balance"]
["   (lines 3, 4, 5, 13, 14, 15, 20, 34, 35, 36, & 41)",null,43,{"$f":"D11+D12+D13+D22+D23+D24+D30+D45+D46+D47+D54","v":0},0,{"$f":"F11+F12+F13+F22+F23+F24+F30+F45+F46+F47+F54","v":0},0,0,0,0,{"$f":"IF((K11+K12+K13+K22+K23+K24+K30+K45+K46+K47+K54)=SUM(D56:J56),SUM(D56:J56),\"ERROR\")","v":0},{"$f":"'Re-Est Revenues'!K56","v":0},{"$f":"'Re-Est Revenues'!L56","v":0}]
["Beginning Fund Balance July 1",null,44,{"$f":"'Re-Est Exp P2'!C54","v":0},{"$f":"'Re-Est Exp P2'!D54","v":0},{"$f":"'Re-Est Exp P2'!E54","v":0},{"$f":"'Re-Est Exp P2'!F54","v":0},{"$f":"'Re-Est Exp P2'!G54","v":0},{"$f":"'Re-Est Exp P2'!H54","v":0},{"$f":"'Re-Est Exp P2'!I54","v":0},{"$f":"SUM(D57:J57)","v":0},{"$f":"'Re-Est Revenues'!K57","v":0},{"$f":"'Re-Est Revenues'!L57","v":0}]
["TOTAL REVENUES & BEGIN BALANCE (lines 42+43)",null,45,{"$f":"D56+D57","v":0},0,0,0,0,0,0,{"$f":"IF((K56+K57)=SUM(D58:J58),SUM(D58:J58),\"ERROR\")","v":0},{"$f":"'Re-Est Revenues'!K58","v":0},{"$f":"'Re-Est Revenues'!L58","v":0}]

{"sheet":"BUD SUM","index":12,"n_rows":44,"n_cols":12,"rows_kept":44,"cut":false,"hidden":false,"merged":[[1,3,1,6],[0,4,0,6]]}
["Form 635.2A",null,"              CITY OF  ",null,{"$f":"IF(CERT!$D$5>2048,CERT!$D$5,\"\")","v":""},null,null,null,null,null,"Department of Management"]
[null,null,null,"ADOPTED BUDGET SUMMARY         YEAR ENDED JUNE 30, ",null,null,null,2024,null,null,"Fiscal Years"]
[null,null,null,null,"TIF"]
[null,null,null,"SPECIAL","SPECIAL","DEBT","CAPITAL",null,null,"BUDGET","RE-ESTIMATED","ACTUAL"]
[null,null,"GENERAL","REVENUES","REVENUES","SERVICE","PROJECTS","PERMANENT","PROPRIETARY",2024,{"$f":"$J$5-1","v":2023},{"$f":"$J$5-2","v":2022}]
["(A)","(B)","(C)","(D)","(E)","(F)","(G)","(H)","(I)","(J)","(K)","(L)"]
["Revenues & Other Financing Sources"]
["Taxes Levied on Property",1,{"$f":"REVENUES!D9","v":0},{"$f":"REVENUES!E9","v":0},null,{"$f":"REVENUES!G9","v":0},{"$f":"REVENUES!H9","v":0},null,null,{"$f":"SUM(C8:I8)","v":0},{"$f":"REVENUES!L9","v":0},{"$f":"REVENUES!M9","v":0}]
["Less: Uncollected Property Taxes-Levy Year",2,{"$f":"REVENUES!D10","v":0},{"$f":"REVENUES!E10","v":0},null,{"$f":"REVENUES!G10","v":0},{"$f":"REVENUES!H10","v":0},null,null,{"$f":"SUM(C9:I9)","v":0},{"$f":"REVENUES!L10","v":0},{"$f":"REVENUES!M10","v":0}]
["   Net Current Property Taxes",3,{"$f":"C8-C9","v":0},{"$f":"D8-D9","v":0},null,{"$f":"F8-F9","v":0},{"$f":"G8-G9","v":0},null,null,0,{"$f":"K8-K9","v":0},{"$f":"IF(ISERROR(L8-L9),0,L8-L9)","v":0}]
["Delinquent Property Taxes",4,{"$f":"REVENUES!$D$12","v":0},{"$f":"REVENUES!$E$12","v":0},null,{"$f":"REVENUES!$G$12","v":0},{"$f":"REVENUES!$H$12","v":0},null,null,0,{"$f":"REVENUES!$L$12","v":0},{"$f":"REVENUES!$M$12","v":0}]
["TIF Revenues",5,null,null,{"$f":"REVENUES!F13","v":0},null,null,null,null,0,{"$f":"REVENUES!L13","v":0},{"$f":"REVENUES!M13","v":0}]
["Other City Taxes",6,{"$f":"REVENUES!D22","v":0},{"$f":"REVENUES!E22","v":0},null,{"$f":"REVENUES!G22","v":0},{"$f":"REVENUES!H22","v":0},null,null,0,{"$f":"REVENUES!L22","v":0},{"$f":"REVENUES!M22","v":0}]
["Licenses & Permits",7,{"$f":"REVENUES!D23","v":0},{"$f":"REVENUES!E23","v":0},null,null,null,null,{"$f":"REVENUES!J23","v":0},0,{"$f":"REVENUES!L23","v":0},{"$f":"REVENUES!M23","v":0}]
["Use of Money and Property",8,{"$f":"REVENUES!D24","v":0},{"$f":"REVENUES!E24","v":0},{"$f":"REVENUES!F24","v":0},{"$f":"REVENUES!G24","v":0},{"$f":"REVENUES!H24","v":0},{"$f":"REVENUES!I24","v":0},{"$f":"REVENUES!J24","v":0},0,{"$f":"REVENUES!L24","v":0},{"$f":"REVENUES!M24","v":0}]
["Intergovernmental",9,{"$f":"REVENUES!D30","v":0},{"$f":"REVENUES!E30","v":0},{"$f":"REVENUES!F30","v":0},{"$f":"REVENUES!G30","v":0},{"$f":"REVENUES!H30","v":0},null,{"$f":"REVENUES!J30","v":0},0,{"$f":"REVENUES!L30","v":0},{"$f":"REVENUES!M30","v":0}]
["Charges for Fees & Service",10,{"$f":"REVENUES!D45","v":0},{"$f":"REVENUES!E45","v":0},null,{"$f":"REVENUES!G45","v":0},{"$f":"REVENUES!H45","v":0},{"$f":"REVENUES!I45","v":0},{"$f":"REVENUES!J45","v":0},0,{"$f":"REVENUES!L45","v":0},{"$f":"REVENUES!M45","v":0}]
["Special Assessments",11,{"$f":"REVENUES!D46","v":0},{"$f":"REVENUES!E46","v":0},null,{"$f":"REVENUES!G46","v":0},{"$f":"REVENUES!H46","v":0},null,{"$f":"REVENUES!J46","v":0},0,{"$f":"REVENUES!L46","v":0},{"$f":"REVENUES!M46","v":0}]
["Miscellaneous",12,{"$f":"REVENUES!D47","v":0},{"$f":"REVENUES!E47","v":0},null,{"$f":"REVENUES!G47","v":0},{"$f":"REVENUES!H47","v":0},{"$f":"REVENUES!I47","v":0},{"$f":"REVENUES!J47","v":0},0,{"$f":"REVENUES!L47","v":0},{"$f":"REVENUES!M47","v":0}]
["   Sub-Total Revenues",13,{"$f":"SUM(C10:C19)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(K10:K19)","v":0},{"$f":"SUM(L10:L19)","v":0}]
["Other Financing Sources:"]
[" Total Transfers In",14,{"$f":"REVENUES!D51","v":0},{"$f":"REVENUES!E51","v":0},{"$f":"REVENUES!F51","v":0},{"$f":"REVENUES!G51","v":0},{"$f":"REVENUES!H51","v":0},{"$f":"REVENUES!I51","v":0},{"$f":"REVENUES!J51","v":0},0,{"$f":"REVENUES!L51","v":0},{"$f":"REVENUES!M51","v":0}]
["  Proceeds of Debt",15,{"$f":"REVENUES!D52","v":0},{"$f":"REVENUES!E52","v":0},{"$f":"REVENUES!F52","v":0},{"$f":"REVENUES!G52","v":0},{"$f":"REVENUES!H52","v":0},null,{"$f":"REVENUES!J52","v":0},0,{"$f":"REVENUES!L52","v":0},{"$f":"REVENUES!M52","v":0}]
["  Proceeds of Capital Asset Sales",16,{"$f":"REVENUES!D53","v":0},{"$f":"REVENUES!E53","v":0},{"$f":"REVENUES!F53","v":0},{"$f":"REVENUES!G53","v":0},{"$f":"REVENUES!H53","v":0},{"$f":"REVENUES!I53","v":0},{"$f":"REVENUES!J53","v":0},0,{"$f":"REVENUES!L53","v":0},{"$f":"REVENUES!M53","v":0}]
["Total Revenues and Other Sources",17,{"$f":"SUM(C20:C24)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(K20:K24)","v":0},{"$f":"SUM(L20:L24)","v":0}]
["Expenditures & Other Financing Uses"]
["Public Safety",18,{"$f":"'EXP P1'!C$19","v":0},{"$f":"'EXP P1'!D$19","v":0},{"$f":"'EXP P1'!E$19","v":0},null,null,{"$f":"'EXP P1'!H$19","v":0},null,0,{"$f":"'EXP P1'!$K$19","v":0},{"$f":"'EXP P1'!$L$19","v":0}]
["Public Works",19,{"$f":"'EXP P1'!C$31","v":0},{"$f":"'EXP P1'!D$31","v":0},{"$f":"'EXP P1'!E$31","v":0},null,null,{"$f":"'EXP P1'!H$31","v":0},null,0,{"$f":"'EXP P1'!$K$31","v":0},{"$f":"'EXP P1'!$L$31","v":0}]
["Health and Social Services",20,{"$f":"'EXP P1'!C$40","v":0},{"$f":"'EXP P1'!D$40","v":0},{"$f":"'EXP P1'!E$40","v":0},null,null,{"$f":"'EXP P1'!H$40","v":0},null,0,{"$f":"'EXP P1'!$K$40","v":0},{"$f":"'EXP P1'!$L$40","v":0}]
["Culture and Recreation",21,{"$f":"'EXP P1'!C$49","v":0},{"$f":"'EXP P1'!D$49","v":0},{"$f":"'EXP P1'!E$49","v":0},null,null,{"$f":"'EXP P1'!H$49","v":0},null,0,{"$f":"'EXP P1'!$K$49","v":0},{"$f":"'EXP P1'!$L49","v":0}]
["Community and Economic Development",22,{"$f":"'EXP P2'!C$15","v":0},{"$f":"'EXP P2'!D$15","v":0},{"$f":"'EXP P2'!E$15","v":0},null,null,{"$f":"'EXP P2'!H$15","v":0},null,0,{"$f":"'EXP P2'!$K$15","v":0},{"$f":"'EXP P2'!$L15","v":0}]
["General Government",23,{"$f":"'EXP P2'!C$24","v":0},{"$f":"'EXP P2'!D$24","v":0},{"$f":"'EXP P2'!E$24","v":0},null,null,{"$f":"'EXP P2'!H$24","v":0},null,0,{"$f":"'EXP P2'!$K$24","v":0},{"$f":"'EXP P2'!$L24","v":0}]
["Debt Service ",24,{"$f":"'EXP P2'!C$25","v":0},{"$f":"'EXP P2'!D$25","v":0},{"$f":"'EXP P2'!E$25","v":0},{"$f":"'EXP P2'!F$25","v":0},null,{"$f":"'EXP P2'!H$25","v":0},null,0,{"$f":"'EXP P2'!$K$25","v":0},{"$f":"'EXP P2'!$L25","v":0}]
["Capital Projects ",25,{"$f":"'EXP P2'!C$28","v":0},{"$f":"'EXP P2'!D$28","v":0},{"$f":"'EXP P2'!E$28","v":0},null,{"$f":"'EXP P2'!G$28","v":0},{"$f":"'EXP P2'!H$28","v":0},null,0,{"$f":"'EXP P2'!$K$28","v":0},{"$f":"'EXP P2'!$L28","v":0}]
["Total Government Activities Expenditures",26,{"$f":"SUM(C27:C34)","v":0},0,0,0,0,0,null,0,{"$f":"SUM(K27:K34)","v":0},{"$f":"SUM(L27:L34)","v":0}]
["Business Type Proprietray: Enterprise & ISF",27,null,null,null,null,null,null,{"$f":"'EXP P2'!I47","v":0},0,{"$f":"'EXP P2'!$K$47","v":0},{"$f":"'EXP P2'!$L47","v":0}]
["Total Gov & Bus Type Expenditures",28,{"$f":"SUM(C35:C36)","v":0},0,0,0,0,0,0,0,{"$f":"SUM(K35:K36)","v":0},{"$f":"SUM(L35:L36)","v":0}]
["Total Transfers Out",29,{"$f":"'EXP P2'!C51","v":0},{"$f":"'EXP P2'!D51","v":0},{"$f":"'EXP P2'!E51","v":0},{"$f":"'EXP P2'!F51","v":0},{"$f":"'EXP P2'!G51","v":0},{"$f":"'EXP P2'!H51","v":0},{"$f":"'EXP P2'!I51","v":0},0,{"$f":"'EXP P2'!K51","v":0},{"$f":"'EXP P2'!$L51","v":0}]
["Total ALL Expenditures/Fund Transfers Out",30,{"$f":"C37+C38","v":0},0,0,0,0,0,0,0,{"$f":"'EXP P2'!K48+'EXP P2'!K51","v":0},{"$f":"'EXP P2'!L48+'EXP P2'!L51","v":0}]
["Excess Revenues & Other Sources Over",31]
["(Under) Expenditures/Transfers Out",32,{"$f":"C25-C39","v":0},0,0,0,0,0,0,0,{"$f":"K25-K39","v":0},{"$f":"L25-L39","v":0}]
[]
["Beginning Fund Balance July 1",33,{"$f":"REVENUES!D57","v":0},{"$f":"REVENUES!E57","v":0},{"$f":"REVENUES!F57","v":0},{"$f":"REVENUES!G57","v":0},{"$f":"REVENUES!H57","v":0},{"$f":"REVENUES!I57","v":0},{"$f":"REVENUES!J57","v":0},{"$f":"IF((SUM(C43:I43)=REVENUES!K57),REVENUES!K57,\"ERROR\")","v":0},{"$f":"REVENUES!L57","v":0},{"$f":"REVENUES!M57","v":0}]
["Ending Fund Balance June 30",34,{"$f":"IF((C41+C43)='EXP P2'!C54,(C41+C43),\"ERROR\")","v":0},{"$f":"IF((D41+D43)='EXP P2'!D54,(D41+D43),\"ERROR\")","v":0},{"$f":"IF((E41+E43)='EXP P2'!E54,(E41+E43),\"ERROR\")","v":0},{"$f":"IF((F41+F43)='EXP P2'!F54,(F41+F43),\"ERROR\")","v":0},{"$f":"IF((G41+G43)-G42='EXP P2'!G54,((G41+G43)-G42),\"ERROR\")","v":0},{"$f":"IF((H41+H43)='EXP P2'!H54,(H41+H43),\"ERROR\")","v":0},{"$f":"IF(((I41+I43)-I42)='EXP P2'!I54,((I41+I43)-I42),\"ERROR\")","v":0},{"$f":"IF((SUM(C44:I44)=(J41+J43)-J42),(J41+J43)-J42,\"ERROR\")","v":0},{"$f":"(K41+K43)-K42","v":0},{"$f":"L41+L43","v":0}]

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["Form 703",null,null,null,null,null,null,null,null,null,null,null,"Department of Management",{"$f":"SUM(SUMIF($P$14:$P$43,2,$L$14:$L$43),SUMIF($P$57:$P$86,2,$L$57:$L$86),SUMIF($P$100:$P$129,2,$L$100:$L$129),SUMIF($P$143:$P$172,2,$L$143:$L$172),SUMIF($P$186:$P$215,2,$L$186:$L$215),SUMIF($P$229:$P$258,2,$L$229:$L$258),SUMIF($P$272:$P$301,2,$L$272:$L$301))","v":0}]
["LONG TERM DEBT SCHEDULE"]
["GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS, LOANS, LEASE-PURCHASE PAYMENTS"]
["                                                                                                                                                                                                     PAGE  1",null,null,null,null,null,null,null,null,null,null,null,"Fiscal Year",null,null,null,1,"NO SELECTION"]
[null,"       City Name:",{"$f":"IF(CERT!$D$5>2048,CERT!$D$5,\"\")","v":""},null,null,null,null,null,null,null,null,null,{"$f":"'BUD SUM'!$H$2","v":2024},null,null,null,2,"GO"]
[null,null,null,null,null,"GO - TOTAL",{"$f":"SUMIF($P$14:$P$43,2,G$14:G$43)+SUMIF($P$57:$P$86,2,G$57:G$86)+SUMIF($P$100:$P$129,2,G$100:G$129)+SUMIF($P$143:$P$172,2,G$143:G$172)+SUMIF($P$186:$P$215,2,G$186:G$215)+SUMIF($P$229:$P$258,2,G$229:G$258)+SUMIF($P$272:$P$301,2,G$272:G$301)","v":0},0,0,0,0,0,{"$f":"SUMIF($P$14:$P$43,2,M$14:M$43)+SUMIF($P$57:$P$86,2,M$57:M$86)+SUMIF($P$100:$P$129,2,M$100:M$129)+SUMIF($P$143:$P$172,2,M$143:M$172)+SUMIF($P$186:$P$215,2,M$186:M$215)+SUMIF($P$229:$P$258,2,M$229:M$258)+SUMIF($P$272:$P$301,2,M$272:M$301)","v":0},null,null,null,3,"NON - GO"]
[null,null,null,null,null,"NON-GO TOTAL",{"$f":"SUMIF($P$14:$P$43,3,G$14:G$43)+SUMIF($P$57:$P$86,3,G$57:G$86)+SUMIF($P$100:$P$129,3,G$100:G$129)+SUMIF($P$143:$P$172,3,G$143:G$172)+SUMIF($P$186:$P$215,3,G$186:G$215)+SUMIF($P$229:$P$258,3,G$229:G$258)+SUMIF($P$272:$P$301,3,G$272:G$301)","v":0},0,0,0,0,0,{"$f":"SUMIF($P$14:$P$43,3,M$14:M$43)+SUMIF($P$57:$P$86,3,M$57:M$86)+SUMIF($P$100:$P$129,3,M$100:M$129)+SUMIF($P$143:$P$172,3,M$143:M$172)+SUMIF($P$186:$P$215,3,M$186:M$215)+SUMIF($P$229:$P$258,3,M$229:M$258)+SUMIF($P$272:$P$301,3,M$272:M$301)","v":0}]
[null,null,null,null,null,"GRAND TOTAL",{"$f":"G302","v":0},{"$f":"H302","v":0},0,0,0,0,0]
[null,null,null,null,null,null,null,null,"Total","Bond Reg./","Reductions due","Paid from"]
[null,null,null,"Amount","Type of","Debt","Principal","Interest","Obligation","Paying Agent","to Refinancing","Funds OTHER THAN","Amount Paid"]
["Debt Name",null,null,"of","Debt","Resolution","Due FY","Due FY","Due FY","Fees Due FY","or Prepayment","Current Year","Current Year "]
[null,null,null,"Issue","Obligation","Number",{"$f":"'BUD SUM'!$H$2","v":2024},{"$f":"'BUD SUM'!$H$2","v":2024},{"$f":"'BUD SUM'!$H$2","v":2024},{"$f":"'BUD SUM'!$H$2","v":2024},"of Certified Debt","Debt Service Taxes","Debt Service Levy",null,null,null,{"$f":"SUM(Q13,Q56,Q99,Q142,Q185,Q228,Q271)","v":0},{"$f":"SUM(R13,R56,R99,R142,R185,R228,R271)","v":0}]
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[1,null,null,null,{"$f":"VLOOKUP(P14,$Q$4:$R$8,2,0)","v":"NO SELECTION"},null,null,null,{"$f":"SUM(G14:H14)","v":0},null,null,null,{"$f":"SUM(I14:J14)-SUM(K14:L14)","v":0},null,null,1,{"$f":"IF(OR(AND(K14<>0,P14=0),AND(K14<>0,P14=1),AND(K14<>0,P14=1,F14=\"\")),1,0)","v":0},{"$f":"IF(AND(P14=3,M14>0),1,0)","v":0}]
[{"$f":"A14+1","v":2},null,null,null,"NO SELECTION",null,null,null,{"$f":"SUM(G15:H15)","v":0},null,null,null,{"$f":"SUM(I15:J15)-SUM(K15:L15)","v":0},null,null,1,{"$f":"IF(OR(AND(K15<>0,P15=0),AND(K15<>0,P15=1),AND(K15<>0,P15=1,F15=\"\")),1,0)","v":0},{"$f":"IF(AND(P15=3,M15>0),1,0)","v":0}]
[{"$f":"A15+1","v":3},null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,{"$f":"IF(OR(AND(K16<>0,P16=0),AND(K16<>0,P16=1),AND(K16<>0,P16=1,F16=\"\")),1,0)","v":0},0]
[4,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[5,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[6,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[7,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[8,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[9,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[10,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[11,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[12,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[13,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[14,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[15,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[16,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[17,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[18,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[19,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[20,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[21,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[22,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[23,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[24,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[25,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[26,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[27,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[28,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[29,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[30,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[{"$f":"IF(K302>SUM('EXP P2'!J25,'EXP P2'!J44),\"NOT ENOUGH DEBT SERVICE PAYMENT BUDGETED (Line 54 + Line 70 on EXP P2)\",IF(M302>'EXP P2'!F25,\"NOT ENOUGH DEBT SERVICE PAYMENT BUDGETED IN DEBT SERVICE FUND TO PAY GO DEBTS (Line 54, Col. F, EXP P2)\",IF($N$1>SUM('BUD SUM'!F15:F19,'BUD SUM'!F22,'BUD SUM'!F24,'BUD SUM'!F43),\"TRANSFER OF FUNDS INTO DEBT SERVICE FUND NEEDED TO COVER GO DEBT PAYMENTS\",\"\")))","v":""},null,null,null,null,{"$f":"IF(B57>0,\"SUB-TOTAL\",\"TOTALS\")","v":"TOTALS"},{"$f":"SUM(G14:G43)","v":0},0,0,0,{"$f":"SUM(K14:K43)","v":0},{"$f":"SUM(L14:L43)","v":0},0]
[]
["Form 703",null,null,null,null,null,null,null,null,null,null,null,"                  Department of Management"]
["LONG TERM DEBT SCHEDULE"]
["GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS, LOANS, LEASE-PURCHASE PAYMENTS"]
["                                                                                                                                                                                                     PAGE  2",null,null,null,null,null,null,null,null,null,null,null,"Fiscal Year"]
["          ","       City Name:",{"$f":"$C$5","v":""},{"$f":"IF(AND(H44>=0,B57=0),\"            USE THIS PAGE ONLY AFTER FILLING LINES 1 THRU 30 ABOVE.\",\" \")","v":"            USE THIS PAGE ONLY AFTER FILLING LINES 1 THRU 30 ABOVE."},null,null,null,null,null,null,null,null,{"$f":"$M$5","v":2024}]
[]
[null,null,null,null,null,null,null,null,"Total","Bond Reg./","Reductions due","Paid from"]
[null,null,null,"Amount","Type of","Debt","Principal","Interest","Obligation","Paying Agent","to Refinancing","Funds OTHER THAN","Amount Paid"]
["Debt Name",null,null,"of","Debt","Resolution","Due FY","Due FY","Due FY","Fees Due FY","or Prepayment","Current Year","Current Year "]
[null,null,null,"Issue","Obligation","Number",{"$f":"G12","v":2024},{"$f":"H12","v":2024},2024,2024,"of Certified Debt","Debt Service Taxes","Debt Service Levy"]
["(A)",null,null,"(B)","(C)","(D)","(E)","(F) "," =(I)"," =(I)"," =(I)","=-(J)","=(K)",null,null,null,{"$f":"SUM(Q57:Q86)","v":0},{"$f":"SUM(R57:R86)","v":0}]
[{"$f":"A43+1","v":31},null,null,null,{"$f":"VLOOKUP(P57,$Q$4:$R$8,2,0)","v":"NO SELECTION"},null,null,null,{"$f":"SUM(G57:H57)","v":0},null,null,null,{"$f":"SUM(I57:J57)-SUM(K57:L57)","v":0},null,null,1,{"$f":"IF(OR(AND(K57<>0,P57=0),AND(K57<>0,P57=1),AND(K57<>0,P57=1,F57=\"\")),1,0)","v":0},{"$f":"IF(AND(P57=3,M57>0),1,0)","v":0}]
[{"$f":"A57+1","v":32},null,null,null,"NO SELECTION",null,null,null,{"$f":"SUM(G58:H58)","v":0},null,null,null,{"$f":"SUM(I58:J58)-SUM(K58:L58)","v":0},null,null,1,{"$f":"IF(OR(AND(K58<>0,P58=0),AND(K58<>0,P58=1),AND(K58<>0,P58=1,F58=\"\")),1,0)","v":0},{"$f":"IF(AND(P58=3,M58>0),1,0)","v":0}]
[33,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,{"$f":"IF(OR(AND(K59<>0,P59=0),AND(K59<>0,P59=1),AND(K59<>0,P59=1,F59=\"\")),1,0)","v":0},0]
[34,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[35,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[36,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[37,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[38,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[39,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[40,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[41,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[42,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[43,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[44,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[45,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[46,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[47,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[48,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[49,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[50,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[51,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[52,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[53,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[54,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[55,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[56,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[57,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[58,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[59,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[60,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[null,null,null,null,null,{"$f":"IF(B100>0,\"SUB-TOTAL\",\"TOTALS\")","v":"TOTALS"},{"$f":"G44+SUM(G57:G86)","v":0},{"$f":"H44+SUM(H57:H86)","v":0},0,0,0,0,0]
[]
["Form 703",null,null,null,null,null,null,null,null,null,null,null,"                  Department of Management"]
["LONG TERM DEBT SCHEDULE"]
["GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS, LOANS, LEASE-PURCHASE PAYMENTS"]
["                                                                                                                                                                                                PAGE  3",null,null,null,null,null,null,null,null,null,null,null,"Fiscal Year"]
["          ","       City Name:",{"$f":"$C$5","v":""},{"$f":"IF(AND(H87>=0,B100=0),\"            USE THIS PAGE ONLY AFTER FILLING LINES 1 THRU 30 ABOVE.\",\" \")","v":"            USE THIS PAGE ONLY AFTER FILLING LINES 1 THRU 30 ABOVE."},null,null,null,null,null,null,null,null,{"$f":"$M$5","v":2024}]
[]
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[]
["Form 703",null,null,null,null,null,null,null,null,null,null,null,"                  Department of Management"]
["LONG TERM DEBT SCHEDULE"]
["GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS, LOANS, LEASE-PURCHASE PAYMENTS"]
["                                                                                                                                                                                                PAGE  4",null,null,null,null,null,null,null,null,null,null,null,"Fiscal Year"]
["          ","       City Name:",{"$f":"$C$5","v":""},{"$f":"IF(AND(H130>=0,B143=0),\"            USE THIS PAGE ONLY AFTER FILLING LINES 1 THRU 30 ABOVE.\",\" \")","v":"            USE THIS PAGE ONLY AFTER FILLING LINES 1 THRU 30 ABOVE."},null,null,null,null,null,null,null,null,{"$f":"$M$5","v":2024}]
[]
[null,null,null,null,null,null,null,null,"Total","Bond Reg./","Reductions due","Paid from"]
[null,null,null,"Amount","Type of","Debt","Principal","Interest","Obligation","Paying Agent","to Refinancing","Funds OTHER THAN","Amount Paid"]
["Debt Name",null,null,"of","Debt","Resolution","Due FY","Due FY","Due FY","Fees Due FY","or Prepayment","Current Year","Current Year "]
[null,null,null,"Issue","Obligation","Number",{"$f":"G98","v":2024},{"$f":"H98","v":2024},2024,2024,"of Certified Debt","Debt Service Taxes","Debt Service Levy"]
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[]
["Form 703",null,null,null,null,null,null,null,null,null,null,null,"                  Department of Management"]
["LONG TERM DEBT SCHEDULE"]
["GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS, LOANS, LEASE-PURCHASE PAYMENTS"]
["                                                                                                                                                                                                PAGE  5",null,null,null,null,null,null,null,null,null,null,null,"Fiscal Year"]
["          ","       City Name:",{"$f":"$C$5","v":""},{"$f":"IF(AND(H173>=0,B186=0),\"            USE THIS PAGE ONLY AFTER FILLING LINES 1 THRU 30 ABOVE.\",\" \")","v":"            USE THIS PAGE ONLY AFTER FILLING LINES 1 THRU 30 ABOVE."},null,null,null,null,null,null,null,null,{"$f":"$M$5","v":2024}]
[]
[null,null,null,null,null,null,null,null,"Total","Bond Reg./","Reductions due","Paid from"]
[null,null,null,"Amount","Type of","Debt","Principal","Interest","Obligation","Paying Agent","to Refinancing","Funds OTHER THAN","Amount Paid"]
["Debt Name",null,null,"of","Debt","Resolution","Due FY","Due FY","Due FY","Fees Due FY","or Prepayment","Current Year","Current Year "]
[null,null,null,"Issue","Obligation","Number",{"$f":"G141","v":2024},{"$f":"H141","v":2024},2024,2024,"of Certified Debt","Debt Service Taxes","Debt Service Levy"]
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[]
["Form 703",null,null,null,null,null,null,null,null,null,null,null,"                  Department of Management"]
["LONG TERM DEBT SCHEDULE"]
["GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS, LOANS, LEASE-PURCHASE PAYMENTS"]
["                                                                                                                                                                                                PAGE  6",null,null,null,null,null,null,null,null,null,null,null,"Fiscal Year"]
["          ","       City Name:",{"$f":"$C$5","v":""},{"$f":"IF(AND(H216>=0,B229=0),\"            USE THIS PAGE ONLY AFTER FILLING LINES 1 THRU 30 ABOVE.\",\" \")","v":"            USE THIS PAGE ONLY AFTER FILLING LINES 1 THRU 30 ABOVE."},null,null,null,null,null,null,null,null,{"$f":"$M$5","v":2024}]
[]
[null,null,null,null,null,null,null,null,"Total","Bond Reg./","Reductions due","Paid from"]
[null,null,null,"Amount","Type of","Debt","Principal","Interest","Obligation","Paying Agent","to Refinancing","Funds OTHER THAN","Amount Paid"]
["Debt Name",null,null,"of","Debt","Resolution","Due FY","Due FY","Due FY","Fees Due FY","or Prepayment","Current Year","Current Year "]
[null,null,null,"Issue","Obligation","Number",{"$f":"G184","v":2024},{"$f":"H184","v":2024},2024,2024,"of Certified Debt","Debt Service Taxes","Debt Service Levy"]
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[159,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
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[161,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
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[165,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[166,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[167,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[168,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[169,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[170,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[171,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[172,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[173,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[174,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[175,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[176,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[177,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[178,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[179,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[180,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[null,null,null,null,null,{"$f":"IF(B272>0,\"SUB-TOTAL\",\"TOTALS\")","v":"TOTALS"},{"$f":"G216+SUM(G229:G258)","v":0},{"$f":"H216+SUM(H229:H258)","v":0},{"$f":"I216+SUM(I229:I258)","v":0},0,0,0,0]
[]
["Form 703",null,null,null,null,null,null,null,null,null,null,null,"                  Department of Management"]
["LONG TERM DEBT SCHEDULE"]
["GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS, LOANS, LEASE-PURCHASE PAYMENTS"]
["                                                                                                                                                                                                PAGE  7",null,null,null,null,null,null,null,null,null,null,null,"Fiscal Year"]
["          ","       City Name:",{"$f":"$C$5","v":""},{"$f":"IF(AND(H259>=0,B272=0),\"            USE THIS PAGE ONLY AFTER FILLING LINES 1 THRU 30 ABOVE.\",\" \")","v":"            USE THIS PAGE ONLY AFTER FILLING LINES 1 THRU 30 ABOVE."},null,null,null,null,null,null,null,null,{"$f":"$M$5","v":2024}]
[]
[null,null,null,null,null,null,null,null,"Total","Bond Reg./","Reductions due","Paid from"]
[null,null,null,"Amount","Type of","Debt","Principal","Interest","Obligation","Paying Agent","to Refinancing","Funds OTHER THAN","Amount Paid"]
["Debt Name",null,null,"of","Debt","Resolution","Due FY","Due FY","Due FY","Fees Due FY","or Prepayment","Current Year","Current Year "]
[null,null,null,"Issue","Obligation","Number",{"$f":"G227","v":2024},{"$f":"H227","v":2024},2024,2024,"of Certified Debt","Debt Service Taxes","Debt Service Levy"]
["(A)",null,null,"(B)","(C)","(D)","(E)","(F) "," =(I)"," =(I)"," =(I)","=-(J)","=(K)",null,null,null,{"$f":"SUM(Q272:Q301)","v":0},{"$f":"SUM(R272:R301)","v":0}]
[{"$f":"A258+1","v":181},null,null,null,{"$f":"VLOOKUP(P272,$Q$4:$R$8,2,0)","v":"NO SELECTION"},null,null,null,{"$f":"SUM(G272:H272)","v":0},null,null,null,{"$f":"SUM(I272:J272)-SUM(K272:L272)","v":0},null,null,1,{"$f":"IF(OR(AND(K272<>0,P272=0),AND(K272<>0,P272=1),AND(K272<>0,P272=1,F272=\"\")),1,0)","v":0},{"$f":"IF(AND(P272=3,M272>0),1,0)","v":0}]
[{"$f":"A272+1","v":182},null,null,null,"NO SELECTION",null,null,null,{"$f":"SUM(G273:H273)","v":0},null,null,null,{"$f":"SUM(I273:J273)-SUM(K273:L273)","v":0},null,null,1,{"$f":"IF(OR(AND(K273<>0,P273=0),AND(K273<>0,P273=1),AND(K273<>0,P273=1,F273=\"\")),1,0)","v":0},{"$f":"IF(AND(P273=3,M273>0),1,0)","v":0}]
[183,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,{"$f":"IF(OR(AND(K274<>0,P274=0),AND(K274<>0,P274=1),AND(K274<>0,P274=1,F274=\"\")),1,0)","v":0},0]
[184,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[185,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[186,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[187,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[188,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[189,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[190,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[191,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[192,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[193,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[194,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[195,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[196,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[197,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[198,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[199,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[200,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[201,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[202,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[203,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[204,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[205,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[206,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[207,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[208,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[209,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[210,null,null,null,"NO SELECTION",null,null,null,0,null,null,null,0,null,null,1,0,0]
[null,null,null,null,null,{"$f":"IF(B315>0,\"SUB-TOTAL\",\"TOTALS\")","v":"TOTALS"},{"$f":"G259+SUM(G272:G301)","v":0},{"$f":"H259+SUM(H272:H301)","v":0},{"$f":"I259+SUM(I272:I301)","v":0},0,0,0,0]

{"sheet":"Errors","index":14,"n_rows":194,"n_cols":16,"rows_kept":194,"cut":false,"hidden":false,"merged":[[44,1,44,19],[45,1,45,19],[41,1,41,19],[42,1,42,19],[39,1,39,19],[43,1,43,19],[35,1,35,19],[31,1,31,19],[37,1,37,19],[33,7,33,14],[6,0,6,19],[17,1,17,19],[7,1,7,19],[9,1,9,19],[12,1,12,19],[13,1,13,19],[20,1,20,19],[21,1,21,19],[32,1,32,4],[25,1,25,19],[22,14,23,19],[39,0,40,0],[8,0,10,0],[15,0,18,0],[11,0,14,0],[8,1,8,19],[14,1,14,19],[28,1,28,19],[23,12,23,13],[18,1,18,19],[10,1,10,19],[22,12,22,13],[11,1,11,19],[16,1,16,19],[33,1,33,4],[24,0,25,0],[20,0,21,0],[0,0,0,19],[85,0,87,0],[1,0,4,19],[5,1,5,19],[38,1,38,19],[19,1,19,19],[15,1,15,19],[36,1,36,19],[32,7,32,14],[34,1,34,19],[40,1,40,19],[24,1,24,19],[26,1,26,19],[29,1,29,19],[30,1,30,19],[27,1,27,19]]}
["ERRORS LISTING PAGE  SCROLL TO VIEW ALL ERROR MESSAGES (You may also print this page)"]
[{"$f":"IF($A$104>0,\"THE BUDGET FILE CONTAINS ERRORS LISTED BELOW OR IS NOT COMPLETE.\",\"CONGRATULATIONS! THE BUDGET FILE CONTAINS NO ERRORS IN THE FOUR CATEGORIES\")","v":"THE BUDGET FILE CONTAINS ERRORS LISTED BELOW OR IS NOT COMPLETE."}]
[]
[]
[]
["(1)","OPERATING TRANSFERS IN / OPERATING TRANSFERS OUT COMPARISONS"]
[{"$f":"IF(REVENUES!$K$51<>'EXP P2'!$J$51,\"The TIF TRANSFERS IN and OUT and the REGULAR TRANSFERS IN and OUT  MUST EQUAL EACH OTHER. In other words, you can't use the TIF Transfer Out and show that same transaction as a Regular Transfer In. This error may be the result of such a transaction.\",IF(REVENUES!$L$51<>'EXP P2'!$K$51,\"The TIF TRANSFERS IN and OUT and the REGULAR TRANSFERS IN and OUT  MUST EQUAL EACH OTHER. In other words, you can't use the TIF Transfer Out and show that same transaction as a Regular Transfer In. This error may be the result of such a transaction.\",IF(REVENUES!$M$51<>'EXP P2'!$L$51,\"The TIF TRANSFERS IN and OUT and the REGULAR TRANSFERS IN and OUT  MUST EQUAL EACH OTHER. In other words, you can't use the TIF Transfer Out and show that same transaction as a Regular Transfer In. This error may be the result of such a transaction.\",\"\")))","v":""}]
[null,{"$f":"IF(REVENUES!$K$51<>'EXP P2'!$J$51,\"The TOTAL Operating TRANSFERS IN   DO NOT   equal TRANSFERS OUT for the Budget year.\",\"\")","v":""}]
[{"$f":"IF(REVENUES!$K$51<>'EXP P2'!$J$51,\"ERROR  BUDGET  YEAR\",IF(REVENUES!$K$50<>'EXP P2'!$J$50,\"ERROR  BUDGET  YEAR\",IF(REVENUES!$K$49<>'EXP P2'!$J$49,\"ERROR  BUDGET  YEAR\",\"\")))","v":""},{"$f":"IF(REVENUES!$K$49<>'EXP P2'!$J$49,\"The ERROR is with the BUDGET YEAR   Regular Operating Transfers IN (line 37) of the REVENUES form which DOES NOT equal Regular Operating Transfers OUT on EXP P2 (line 75) of the form.\",\"\")","v":""}]
[]
[null,{"$f":"IF(REVENUES!$K$50<>'EXP P2'!$J$50,\"The ERROR is with the BUDGET YEAR     TIF Transfers In (line 38) of the REVENUES form which DOES NOT equal TIF Transfers Out on the EXP P2 (line 76) of the form.\",\"\")","v":""}]
[{"$f":"IF(OR(REVENUES!$L$49<>'EXP P2'!$K$49,REVENUES!$L$50<>'EXP P2'!$K$50),\"ERROR RE-ESTIMATED YEAR\",\"\")","v":""},{"$f":"IF(REVENUES!$L$51<>'EXP P2'!$K$51,\"The TOTAL Re-Estimated Operating Transfers In DO NOT equal Re-Estimated Tansfers Out.\",\"\")","v":""}]
[null,{"$f":"IF(REVENUES!$L$49<>'EXP P2'!$K$49,\"The ERROR is on the Regular Operating Transfers IN (line 37) of the Re-Est Revenues form which DOES NOT equal Regular Operating Transfers OUT on Re-Est Exp P2 (line 75) of the form.\",\"\")","v":""}]
[]
[null,{"$f":"IF(REVENUES!$L$50<>'EXP P2'!$K$50,\"The ERROR is on the Internal TIF Loan  Transfers IN (line 38) of the Re-Est Revenues form which DOES NOT equal Internal  TIF Loan  Transfers OUT on Re-Est Exp P2 (line 76) of the form.\",\"\")","v":""}]
[{"$f":"IF(OR(REVENUES!$M$49<>'EXP P2'!$L$49,REVENUES!$M$50<>'EXP P2'!$L$50),\"ERROR  ACTUAL  YEAR\",\"\")","v":""},{"$f":"IF(REVENUES!$M$51<>'EXP P2'!$L$51,\"The TOTAL ACTUAL YEAR Operating Transfers IN DO NOT equal TOTAL ACTUAL YEAR Operating Tansfers OUT.\",\"\")","v":""}]
[null,{"$f":"IF(REVENUES!$M$49<>'EXP P2'!$L$49,\"The ERROR is on the Regular Operating Transfers IN (line 37) ACTUAL COLUMN of the Re-Est Revenues form which DOES NOT equal Regular Operating Transfers OUT (line 75) ACTUAL COLUMN on Re-Est Exp P2 of the form.\",\"\")","v":""}]
[]
[null,{"$f":"IF(REVENUES!$M$50<>'EXP P2'!$L$50,\"The ERROR is on the   Internal TIF Loan  Transfers IN (line 38) ACTUAL COLUMN of the Re-Est Revenues form which DOES NOT equal   Internal TIF Loan   Transfers OUT (line 76) ACTUAL COLUMN on Re Est Exp P2 of the form.\",\"\")","v":""}]
["(2)","ENDING YEAR FUND BALANCE / BEGINNING YEAR FUND BALANCE COMPARISONS"]
[{"$f":"IF(ROUND('BUD SUM'!$K$43,0)<>ROUND('BUD SUM'!$L$44,0),\"ERROR ACTUAL YEAR\",\"\")","v":""},{"$f":"IF(ROUND('BUD SUM'!$K$43,0)<>ROUND('BUD SUM'!$L$44,0),\"The Ending Fund Balance on the Fund Bal worksheet, column (J), line 4 OF THE FORM DOES NOT EQUAL\",\"\")","v":""}]
[{"$f":"IF('BUD SUM'!$K$43<>'BUD SUM'!$L$44,\"ERROR ACTUAL YEAR\",\"\")","v":""},{"$f":"IF(ROUND('BUD SUM'!$K$43,0)<>ROUND('BUD SUM'!$L$44,0),\"the Ending Fund Balance on the RE-EST EXP P2 worksheet, COLUMN (K), LINE 80    OF THE FORM.\",\"\")","v":""}]
[null,{"$f":"IF('Fund Bal'!$M$13<>'Re-Est Exp P2'!$K$54,\"The Grand Total Ending Fund Balance on line the Fund Bal page is\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Fund Bal'!$M$13<>'Re-Est Exp P2'!$K$54,'Fund Bal'!$M$13,0)","v":0}]
[null,{"$f":"IF('Fund Bal'!$M$13<>'Re-Est Exp P2'!$K$54,\"The Ending Fund Balance June 30 on the last line of the Re-Est Exp P2 page is\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Fund Bal'!$M$13<>'Re-Est Exp P2'!$K$54,'Re-Est Exp P2'!$K$54,0)","v":0}]
[null,{"$f":"IF('BUD SUM'!$K$43<>'BUD SUM'!$L$44,\"The error causes the fund balances for each fund to not match the total Ending Balance for the ACTUAL YEAR. It carries to the Beginnnig Fund Blance of the Re-Estimated Year. The error IS NOT in the RE-ESTIMATED FIGURES. IT IS IN THE ACTUAL YEAR'S DATA.\",\"\")","v":""}]
[null,{"$f":"IF('BUD SUM'!$K$43<>'BUD SUM'!$L$44,\"There are only two reasons for the error: 1) You made a MATH error on the Annual Financial Report or  2) You made a DATA ENTRY error on either the FUND BAL, RE-EST EXP P1, P2 or RE-EST REVENUES forms. THE MAJORITY OF ERRORS ARE DATA ENTRY ERRORS\",\"\")","v":""}]
[null,{"$f":"IF('BUD SUM'!$K$43<>'BUD SUM'!$L$44,\"IF YOU COMPLETED THE ANNUAL FINANCIAL REPORT USING THE EXCEL SOFTWARE, IT CANNOT BE A MATH ERROR. IT IS A DATA ENTRY ERROR IN THE ACTUAL AREA OF THE FUND BAL WORKSHEET OR IN THE ACTUAL COLUMN of ONE OF THE RE-EST PAGES.\",\"\")","v":""}]
[null,{"$f":"IF('BUD SUM'!$K$43<>'BUD SUM'!$L$44,\"SOLUTION:\",\"\")","v":""}]
[null,{"$f":"IF('BUD SUM'!$K$43<>'BUD SUM'!$L$44,\"FIRST: Look at the Grand Total Ending Balance on the Fund Bal. Does it agreee with the Grand Total on the EXPEND P12, line 261, of the Annual Financial Report? If yes, the error ISN'T ON THE FUND BAL PAGE or the ANNUAL FINANCIAL REPORT.\",\"\")","v":""}]
[null,{"$f":"IF('BUD SUM'!$K$43<>'BUD SUM'!$L$44,\"SECOND: Look at the COMPARISONS BELOW of the Grand Total Expenditures, line 3, Column J of the Fund Bal page to those of the Total Expenditures, line 78, Column K of the Re-Est Exp P2. If one doesn't match, you have found the problem.\",\"\")","v":""}]
[null,{"$f":"IF('BUD SUM'!$K$43<>'BUD SUM'!$L$44,\"THIRD: Look at the COMPARISONS BELOW of the Grand Total Revenues, line 2, Column J of the Fund Bal page to those of the Total Revenues, line 78, Column K of the Re-Est Exp P2. If one doesn't match, you have found the problem.\",\"\")","v":""}]
[null,{"$f":"IF('BUD SUM'!$K$43<>'BUD SUM'!$L$44,\"COMPARISIONS: The ERROR message will display even if there is a $1 difference.\",\"\")","v":""}]
[null,{"$f":"IF('Fund Bal'!$M$13<>'Re-Est Exp P2'!$K$54,\"Grand Total Exp on the Fund Bal page are\",\"\")","v":""},null,null,null,{"$f":"IF('Fund Bal'!$M$13<>'Re-Est Exp P2'!$K$54,'Fund Bal'!$M$12,0)","v":0},null,{"$f":"IF('Fund Bal'!$M$13<>'Re-Est Exp P2'!$K$54,\"Total Expenditures on the Re-Est Exp P2 page are\",\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF('Fund Bal'!$M$13<>'Re-Est Exp P2'!$K$54,'Re-Est Exp P2'!$K$52,0)","v":0}]
[null,{"$f":"IF('Fund Bal'!$M$13<>'Re-Est Exp P2'!$K$54,\"Grand Total Revs on the Fund Bal page are \",\"\")","v":""},null,null,null,{"$f":"IF('Fund Bal'!$M$13<>'Re-Est Exp P2'!$K$54,'Fund Bal'!$M$11,0)","v":0},null,{"$f":"IF('Fund Bal'!$M$13<>'Re-Est Exp P2'!$K$54,\"Total Revenues on the Re-Est Revenues page are\",\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF('Fund Bal'!$M$13<>'Re-Est Exp P2'!$K$54,'Re-Est Revenues'!$L$56,0)","v":0}]
[null,{"$f":"IF('BUD SUM'!$K$43<>'BUD SUM'!$L$44,\"THE FIX:\",\"\")","v":""}]
[null,{"$f":"IF('BUD SUM'!$K$43<>'BUD SUM'!$L$44,\"If the Expenditures don't match, you have a data entry error in the Actual Column of either the Re-Est Exp P1 or P2 forms. Compare each program total (Public Safety, Works, etc.) to the Grand Total for the same program on the Annual Financial Report.\",\"\")","v":""}]
[null,{"$f":"IF('BUD SUM'!$K$43<>'BUD SUM'!$L$44,\"If the Revenues don't match, you have a data entry error in the Actual Column of the Re-Est Revenues form. Compare the total for each revenue (Other city taxes, Intergovernmental, etc.) to the same funding source on the Annual Financial Report.\",\"\")","v":""}]
[null,{"$f":"IF('BUD SUM'!$K$43<>'BUD SUM'!$L$44,\"If neither the Expenditures or Revenues match, you may be hurrying a little too much. Look at the FIX for both the Expenditures and Revenues above.\",\"\")","v":""}]
["(3)","AN ERROR MESSAGE APPEARS IN RED BELOW IF THE BUDGET DOES NOT CONTAIN ALL 3 YEARS OF DATA"]
[{"$f":"IF('BUD SUM'!$L$25=0,\"ERROR THREE YEARS OF DATA\",IF('BUD SUM'!$L$35=0,\"ERROR THREE YEARS OF DATA\",IF('BUD SUM'!$K$25=0,\"ERROR THREE YEARS OF DATA\",IF('BUD SUM'!$K$35=0,\"ERROR THREE YEARS OF DATA\",\"\"))))","v":"ERROR THREE YEARS OF DATA"},{"$f":"IF('BUD SUM'!$L$25=0,\"        RE-ESTIMATED YEAR FORMS ARE IS INCOMPLETE. A BUDGET MUST CONTAIN 3 YEARS OF DATA\",IF('BUD SUM'!$L$35=0,\"        RE-ESTIMATED YEAR FORMS ARE INCOMPLETE. A BUDGET MUST CONTAIN 3 YEARS OF DATA\",IF('BUD SUM'!$K$25=0,\"        RE-ESTIMATED YEAR FORMS ARE INCOMPLETE. A BUDGET MUST CONTAIN 3 YEARS OF DATA\",IF('BUD SUM'!$K$35=0,\"        RE-ESTIMATED YEAR FORMS ARE INCOMPLETE. A BUDGET MUST CONTAIN 3 YEARS OF DATA\",\"\"))))","v":"        RE-ESTIMATED YEAR FORMS ARE IS INCOMPLETE. A BUDGET MUST CONTAIN 3 YEARS OF DATA"}]
[{"$f":"IF('BUD SUM'!$K$43<>'BUD SUM'!$L$44,\"ERROR ACTUAL YEAR\",\"\")","v":""},{"$f":"IF('BUD SUM'!$L$25=0,\"ACTUAL YEAR DATA   ON THE Re-Est Revenues FORM DOES NOT CONTAIN ACTUAL YEAR   REVENUES   IN EXCEL'S COLUMN   L  (K on the Forms).\",IF('BUD SUM'!$L$35=0,\"ACTUAL YEAR DATA   ON THE Re-Est Exp FORMS DOES NOT CONTAIN ACTUAL YEAR   EXPENDITURES   IN COLUMN   K.\",IF('BUD SUM'!$K$25=0,\"RE-ESTIMATED YEAR DATA   ON THE  Re-Est Revenues FORM DOES NOT CONTAIN RE-ESTIMATED YEAR   REVENUES   IN EXCEL'S COLUMN   K   (J on the Forms).\",IF('BUD SUM'!$K$35=0,\"RE-ESTIMATED YEAR DATA   ON THE Re-Est Exp FORMS DOES NOT CONTAIN RE-ESTIMATED YEAR   EXPENDITURES   IN COLUMN   J\",\"\"))))","v":"ACTUAL YEAR DATA   ON THE Re-Est Revenues FORM DOES NOT CONTAIN ACTUAL YEAR   REVENUES   IN EXCEL'S COLUMN   L  (K on the Forms)."}]
["(4)","AN ERROR MESSAGE APPEARS IN RED BELOW IF A \"DEBT TYPE\" WAS NOT SELECTED ON THE LT DEBT TAB."]
[{"$f":"IF('LT DEBT'!$Q$12<>0,\"ERROR DEBT TYPE NOT SELECTED\",\"\")","v":""},{"$f":"IF(A43=\"\",\"\",IF('LT DEBT'!Q13<>0,\"Make debt type selection or enter date certified on lines 1-30 of the LT Debt form\",IF('LT DEBT'!Q56<>0,\"Make debt type selection or enter date certified on lines 31-60 of the LT Debt form\",IF('LT DEBT'!Q99<>0,\"Make debt type selection or enter date certified on lines 61-90 of the LT Debt form\",IF('LT DEBT'!Q142<>0,\"Make debt type selection on lines 91-120 of the LT Debt form\",IF('LT DEBT'!Q185<>0,\"Make debt type selection or enter date certified on lines 121-150 of the LT Debt form\",IF('LT DEBT'!Q228<>0,\"Make debt type selection on lines 151-180 of the LT Debt form\",IF('LT DEBT'!Q271<>0,\"Make debt type selection or enter date certified on lines 181-210 of the LT Debt form\",\"\"))))))))","v":""}]
[{"$f":"IF('LT DEBT'!$R$12<>0,\"NON-GO DEBT BEING LEVIED FOR\",\"\")","v":""},{"$f":"IF(A44=\"\",\"\",\"A NON-GO DEBT PAYMENT ON THE LONG TERM DEBT TAB IS BEING LEVIED FOR. PLEASE CORRECT, AS NON-GO DEBTS CANNOT BE PAID WITH DEBT SERVICE PROPERTY TAX REVENUE.\")","v":""}]
["(5)","AN ERROR MESSAGE APPEARS IN RED BELOW IF AN ADOPTION RESOLUTION HASN'T BEEN ENTERED ON THE CERT PAGE."]
[{"$f":"IF(AND(certback<>\"\",OR(CERT!M4=\"\",MaxLevyRes=\"\")),\"ERROR RESOLUTION NOT ENTERED\",\"\")","v":{"$error":"#REF!"}},{"$f":"IF(certback=\"\",\"\",IF(CERT!M4=\"\",\"Enter Adoption Resolution Number at the top of the CERT page\",IF(MaxLevyRes=\"\",\"Enter Max Levy Resolution Number at the top of the Max Levy Hearing Notice page\",\"\")))","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[{"$f":"IF(REVENUES!$K$51<>'EXP P2'!$J$51,1,IF(REVENUES!$K$50<>'EXP P2'!$J$50,1,IF(REVENUES!$K$49<>'EXP P2'!$J$49,1,0)))","v":0}]
[{"$f":"IF(REVENUES!$L$51<>'EXP P2'!$K$51,1,0)","v":0}]
[{"$f":"IF(REVENUES!$M$51<>'EXP P2'!$L$51,1,0)","v":0}]
[{"$f":"IF('BUD SUM'!$K$43<>'BUD SUM'!$L$44,1,0)","v":0}]
[{"$f":"IF('BUD SUM'!$K$25=0,1,0)","v":1}]
[{"$f":"IF(A40=\"ERROR THREE YEARS OF DATA\",1,0)","v":1}]
[{"$f":"IF(A43=\"ERROR DEBT TYPE NOT SELECTED\",1,0)","v":0}]
[{"$f":"IF($A$46=\"ERROR RESOLUTION NOT ENTERED\",1,0)","v":{"$error":"#REF!"}}]
[{"$f":"SUM(A96:A102)","v":2}]
[]
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[]
[null,{"$f":"IF('BUD SUM'!$K$43<>'BUD SUM'!$L$44,IF($F$32<>$P$32,1,0))","v":false},{"$f":"IF('BUD SUM'!$K$43<>'BUD SUM'!$L$44,IF($F$34<>$P$34,1,0))","v":false},{"$f":"IF('BUD SUM'!$K$43<>'BUD SUM'!$L$44,IF($B$193+$C$193=2,2,IF($B$193+$C$193=1,1)))","v":false}]
[null,"EXP","REV"]

{"sheet":"Publication_Date_Calculator","index":15,"n_rows":8,"n_cols":6,"rows_kept":8,"cut":false,"hidden":false,"merged":[]}
[]
[]
[null,"PUBLICATION DATE CALCULATOR"]
[]
[null,null,"Earliest Publication Date",null,{"$f":"IF(E8<>\"\",E8-20,\"\")","v":""}]
[null,null,"Latest Publication Date",null,{"$f":"IF(E8<>\"\",E8-10,\"\")","v":""}]
[]
[null,null,"Proposed Hearing Date",null,null,"<== Enter Date"]

{"sheet":"Backfill Payment Breakout","index":16,"n_rows":8,"n_cols":5,"rows_kept":8,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Estimated Amount of Backfill"]
[]
[null,"GENERAL FUND",{"$f":"ROUND($C$2*E4,0)","v":0},null,{"$f":"IFERROR(IF(C2=0,0,ROUND(SUM(CERT!O24,CERT!O27,CERT!O28,CERT!O29,CERT!O30,CERT!O31,CERT!O32,CERT!O34,CERT!O35,CERT!O36,CERT!O38,CERT!O39,CERT!O40,CERT!O41,CERT!O42,CERT!O43,CERT!O44,CERT!O45,CERT!O46,CERT!O47,CERT!O48)/CERT!$O$72,5)),0)","v":0}]
[null,"SPECIAL FUND",{"$f":"ROUND($C$2*E5,0)","v":0},null,{"$f":"IFERROR(IF($C$2=0,0,ROUND(SUM(CERT!$O$53,CERT!$O$57)/CERT!$O$72,5)),0)","v":0}]
[null,"DEBT SERVICE FUND",0,null,{"$f":"IFERROR(IF($C$2=0,0,ROUND(SUM(CERT!$O$70)/CERT!$O$72,5)),0)","v":0}]
[null,"CAPITAL PROJECTS FUND",0,null,{"$f":"IFERROR(IF($C$2=0,0,ROUND(SUM(CERT!$O$71)/CERT!$O$72,5)),0)","v":0}]
[null,null,{"$f":"SUM(C4:C7)","v":0}]