{"build_id":4,"built_at":"2026-10-15T01:54:31.631712+00:00","disclaimer":"Compiled from documents the City of Tiffin published with its council agendas (the Treasurer of Iowa disclosure statements, Annual Financial Reports, audits, official statements, debt books, urban renewal reports). Not official accounting. Every figure is as printed on the linked page and as of the date shown; where two documents print different figures for the same date, both are shown.","notes":["As printed: each balance is the amount the cited document prints, as of the date it states. The Treasurer of Iowa disclosure statement gives every issue's balance on June 30 of its report year; the city files it each summer.","Estimate: the latest statement's total plus borrowing the statement leaves out (an SRF loan is owed as it is drawn, so its amount is what the city has requested from the loan; financed purchases at their latest printed balance). Principal is subtracted only where a printed schedule says it fell due after the statement date. Nothing is amortized by rule.","Debt limit: Iowa's constitution limits general-obligation debt to 5% of the actual value of taxable property. The city's own computation (official statements, debt books) counts annual-appropriation bonds at the current year's principal and adds TIF rebate agreements; the Annual Financial Report's GO total divided by its limit is shown as derived.","TIF: tax increment financing (urban renewal) obligations are certified to the County Auditor each December. The urban renewal report's \"TIF Debt Outstanding\" is the remaining certified amount of every TIF obligation: developer rebate agreements, and the GO bonds TIF repays counted with their interest. It overlaps the GO debt above and is not a second debt."],"today":"2026-10-14","headline":{"available":true,"as_printed":{"as_of":"2026-06-30","total":39307058.85,"label":"As printed: Treasurer of Iowa disclosure statement, outstanding June 30, 2026","by_type":{"go":32025000.0,"srf_revenue":5757058.85,"go_annual_appropriation":1525000.0},"issues":12,"pdf":"/api/documents/301/file#page=1"},"estimate":{"total":49982504.46,"since":"2026-06-30","label":"Estimate since the 2026 report: the statement's total, plus borrowing it leaves out","computed_on":"2026-10-14","scheduled_principal_total":0.0,"items":[{"issue":"water-srf-pd-2024","name":"Water Revenue Loan and Disbursement Agreement Anticipation Project Note, Series 2024 (SRF planning and design loan)","type":"srf_revenue","amount":132013.98,"basis":"srf_draws_requested","as_of":"2026-09-15","label":"SRF loan: requested from the loan through 2026-09-15 (sum of the printed requests); the final request","authorized":143774.0,"pdf":"/api/documents/265/file#page=1","likely_overstated":false},{"issue":"water-srf-2025","name":"Water Revenue Bonds, Series 2025 (SRF loan and disbursement agreement)","type":"srf_revenue","amount":10266535.63,"basis":"srf_draws_requested","as_of":"2026-10-06","label":"SRF loan: requested from the loan through 2026-10-06 (as printed); the latest request (#9, approved 2026-10-06) may not yet be disbursed","authorized":14384000.0,"pdf":"/api/documents/15/file#page=1","likely_overstated":false,"received":{"fund":"608","amount":7555040.61,"through":"2026-08"}},{"issue":"lease-2024-street-sweeper","name":"Financed purchase, 2013 street sweeper","type":"lease","amount":101896.0,"basis":"latest_printed_balance","as_of":"2025-06-30","label":"latest printed balance (Audited financial statements, Schedule of Indebtedness, 2025-06-30); payments since on the payables lists: $30,028.53 (2026-10-06); their principal share is not printed, so this balance is likely overstated","authorized":null,"pdf":"/api/documents/717/file#page=46","likely_overstated":true},{"issue":"lease-2025-sewer-cleaner","name":"Financed purchase, 2012 sewer cleaner","type":"lease","amount":175000.0,"basis":"latest_printed_balance","as_of":"2025-06-30","label":"latest printed balance (Audited financial statements, Schedule of Indebtedness, 2025-06-30); no later payment found on the payables lists","authorized":null,"pdf":"/api/documents/717/file#page=46","likely_overstated":false}]}},"history":[{"as_of":"1999-06-30","fiscal_year":1999,"source":"afr_summary","source_label":"Annual Financial Report, indebtedness summary","primary":true,"basis":"as_printed","total":311000.0,"by_type":{"go":265000.0,"revenue":46000.0},"pdf":"/api/documents/4165/file#page=5","issues":null},{"as_of":"2010-06-30","fiscal_year":2010,"source":"afr_summary","source_label":"Annual Financial Report, indebtedness 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