Budget, FY2023 (July 1, 2022 – June 30, 2023)
Compiled from the budget forms, amendment notices, Annual Financial Reports, audits and memos the City of Tiffin published with its council agendas and minutes. Not the official budget: every figure is as printed on the linked page; differences, percentages and comparisons are derived from those figures and labelled so.
Budgeted spending by function
From the adopted budget column; bars to scale with the largest function.
The budget as printed
- Adopted budget: Budget Estimate Summary (state form, published for the budget hearing), F-1, H-1 - Resolution 2022-028 and PH for Approval of FY 2022-2023 Budget, p. 3 (Mar 29, 2022); Res. 2022-028
- Final budget: Budget amendment (state form), I-1 - Resolution 2023-031 - Setting Public Hearing for FY22-23 Budget Amendment, p. 2 (May 16, 2023) — total budget after the last amendment; Res. 2023-031; also printed in document 2304
- Re-estimated (next year's form): Budget Estimate Summary (state form, published for the budget hearing), G-1, I-1 - Resolution 2023-024 - PH and Approval of FY 2023-2024 Budget, p. 3 (Apr 18, 2023); Res. 2023-024
- Actual (Annual Financial Report): Annual Financial Report, all funds (state form), L-3 - Annual Financial Report FY 2023, p. 1 (Nov 21, 2023)
- Actual (two years later's form): Budget Estimate Summary (state form, published for the budget hearing), G-1, I-1 - Resolution 2024-022 Annual Budget FY 2024-2025, p. 4 (Apr 16, 2024); Res. 2024-022
| Line As printed | Adopted budget | Final budget | Re-estimated (next year's form) | Actual (Annual Financial Report) | Actual (two years later's form) |
|---|---|---|---|---|---|
| Revenues and other financing sources | |||||
| Taxes levied on property | $2,951,446 | $2,951,446 | $0 | $3,033,773 | $3,033,773 |
| Less: uncollected property taxes (levy year) | $0 | $0 | $0 | $0 | $0 |
| Net current property taxes | $2,951,446 | $2,951,446 | $0 | $3,033,773 | $3,033,773 |
| Delinquent property taxes | $0 | $0 | $0 | $0 | $0 |
| TIF revenues | $1,658,308 | $1,658,308 | $0 | $1,653,892 | $1,653,892 |
| Other city taxes | $78,719 | $78,719 | $5,000 | $7,960 | $7,960 |
| Licenses & permits | $412,212 | $412,212 | $412,212 | $511,421 | $511,421 |
| Use of money & property | $45,625 | $45,625 | $45,625 | $396,327 | $396,327 |
| Intergovernmental | $569,527 | $569,527 | $569,527 | $740,021 | $740,021 |
| Charges for fees & service | $2,839,950 | $2,839,950 | $2,839,950 | $3,224,240 | $3,224,240 |
| Special assessments | $0 | $0 | $0 | $0 | $0 |
| Miscellaneous | $81,200 | $81,200 | $81,200 | $268,255 | $268,255 |
| Other financing sources | $100,000 | $100,000 | $100,000 | $2,445,565 | $227,211 |
| Transfers in | $2,361,150 | $2,361,150 | $2,302,288 | $2,218,354 | $2,218,354 |
| Total revenues & other sources | $11,098,137 | $11,098,137 | $6,355,802 | $12,281,454 | $12,281,454 |
| Expenditures and other financing uses | |||||
| Public safety | $852,384 | $1,156,909 | $852,384 | $1,050,622 | $1,050,622 |
| Public works | $508,021 | $1,011,021 | $508,021 | $574,221 | $574,221 |
| Health & social services | $0 | $0 | $0 | $0 | $0 |
| Culture & recreation | $440,653 | $640,653 | $440,653 | $632,660 | $632,660 |
| Community & economic development | $132,916 | $132,916 | $132,916 | $121,360 | $121,360 |
| General government | $544,689 | $663,991 | $544,689 | $687,733 | $687,733 |
| Debt service | $2,170,209 | $3,732,362 | $2,170,209 | $2,166,349 | $2,166,349 |
| Capital projects | $1,933,000 | $3,933,000 | $2,158,000 | $3,474,232 | $3,474,232 |
| Total government activities | $6,581,872 | $11,270,852 | $6,806,872 | $8,707,177 | $8,707,177 |
| Business type / enterprise | $2,981,572 | $2,981,572 | $3,010,161 | $3,535,418 | $3,535,418 |
| Total expenditures | $9,563,444 | $14,252,424 | $9,817,033 | $12,242,595 | $12,242,595 |
| Other financing uses | $2,218,354 | ||||
| Transfers out | $2,361,150 | $2,361,150 | $2,302,288 | $2,218,354 | $2,218,354 |
| Total expenditures & transfers out | $11,924,594 | $16,613,574 | $12,119,321 | $14,460,949 | $14,460,949 |
| Fund balance | |||||
| Excess revenues over (under) expenditures | −$826,457 | −$5,515,437 | −$5,763,519 | −$2,179,495 | −$2,179,495 |
| Beginning fund balance | $7,409,364 | $7,409,364 | $10,869,531 | $10,774,982 | $10,774,982 |
| Ending fund balance | $6,582,907 | $1,893,927 | $5,106,012 | $8,595,487 | $8,595,487 |
Amendments during the year
Amendment 1, hearing May 30, 2023
I-1 - Resolution 2023-031 - Setting Public Hearing for FY22-23 Budget Amendment, p. 2 (May 16, 2023) · Res. 2023-031. Expenditures and transfers +$4,688,980, revenues $0 As printed.
“Budget amendment to match our accounting software and Public Works building project. All expenses are covered by reserve funds.” — the notice's explanation of changes
| Line | As certified or last amended | This amendment | After |
|---|---|---|---|
| Public safety | $852,384 | +$304,525 | $1,156,909 |
| Public works | $508,021 | +$503,000 | $1,011,021 |
| Culture & recreation | $440,653 | +$200,000 | $640,653 |
| General government | $544,689 | +$119,302 | $663,991 |
| Debt service | $2,170,209 | +$1,562,153 | $3,732,362 |
| Capital projects | $1,933,000 | +$2,000,000 | $3,933,000 |
| Total government activities | $6,581,872 | +$4,688,980 | $11,270,852 |
| Total expenditures | $9,563,444 | +$4,688,980 | $14,252,424 |
| Total expenditures & transfers out | $11,924,594 | +$4,688,980 | $16,613,574 |
| Excess revenues over (under) expenditures | −$826,457 | −$4,688,980 | −$5,515,437 |
| Ending fund balance | $6,582,907 | −$4,688,980 | $1,893,927 |
Change from FY2022 Derived
This year's budget against the year before's, line by line (both as printed on their own forms).
| Line | FY2022 | FY2023 | Change | % |
|---|---|---|---|---|
| Taxes levied on property | $2,527,787 | $2,951,446 | +$423,659 | +16.8% |
| Net current property taxes | $2,527,787 | $2,951,446 | +$423,659 | +16.8% |
| TIF revenues | $1,610,206 | $1,658,308 | +$48,102 | +3.0% |
| Other city taxes | $62,063 | $78,719 | +$16,656 | +26.8% |
| Licenses & permits | $403,730 | $412,212 | +$8,482 | +2.1% |
| Use of money & property | $64,800 | $45,625 | −$19,175 | -29.6% |
| Intergovernmental | $296,487 | $569,527 | +$273,040 | +92.1% |
| Charges for fees & service | $2,470,525 | $2,839,950 | +$369,425 | +15.0% |
| Miscellaneous | $43,100 | $81,200 | +$38,100 | +88.4% |
| Other financing sources | $250,000 | $100,000 | −$150,000 | -60.0% |
| Transfers in | $3,526,646 | $2,361,150 | −$1,165,496 | -33.0% |
| Total revenues & other sources | $11,255,344 | $11,098,137 | −$157,207 | -1.4% |
| Public safety | $890,961 | $852,384 | −$38,577 | -4.3% |
| Public works | $614,044 | $508,021 | −$106,023 | -17.3% |
| Culture & recreation | $423,112 | $440,653 | +$17,541 | +4.1% |
| Community & economic development | $94,845 | $132,916 | +$38,071 | +40.1% |
| General government | $521,075 | $544,689 | +$23,614 | +4.5% |
| Debt service | $1,615,545 | $2,170,209 | +$554,664 | +34.3% |
| Capital projects | $2,063,000 | $1,933,000 | −$130,000 | -6.3% |
| Total government activities | $6,222,582 | $6,581,872 | +$359,290 | +5.8% |
| Business type / enterprise | $1,358,685 | $2,981,572 | +$1,622,887 | +119.4% |
| Total expenditures | $7,581,267 | $9,563,444 | +$1,982,177 | +26.1% |
| Transfers out | $3,526,646 | $2,361,150 | −$1,165,496 | -33.0% |
| Total expenditures & transfers out | $11,107,913 | $11,924,594 | +$816,681 | +7.4% |
| Excess revenues over (under) expenditures | $147,431 | −$826,457 | −$973,888 | -660.6% |
| Beginning fund balance | $11,137,676 | $7,409,364 | −$3,728,312 | -33.5% |
| Ending fund balance | $11,285,107 | $6,582,907 | −$4,702,200 | -41.7% |
Budget vs actual Derived
Actual from the Annual Financial Report, all funds (state form); the difference is actual minus the final budget (or the budget when no final budget is printed).
| Line | Budget | Final | Actual | Difference | % of budget |
|---|---|---|---|---|---|
| Taxes levied on property | $2,951,446 | $2,951,446 | $3,033,773 | +$82,327 | 102.8% |
| Less: uncollected property taxes (levy year) | $0 | $0 | $0 | $0 | |
| Net current property taxes | $2,951,446 | $2,951,446 | $3,033,773 | +$82,327 | 102.8% |
| Delinquent property taxes | $0 | $0 | $0 | $0 | |
| TIF revenues | $1,658,308 | $1,658,308 | $1,653,892 | −$4,416 | 99.7% |
| Other city taxes | $78,719 | $78,719 | $7,960 | −$70,759 | 10.1% |
| Licenses & permits | $412,212 | $412,212 | $511,421 | +$99,209 | 124.1% |
| Use of money & property | $45,625 | $45,625 | $396,327 | +$350,702 | 868.7% |
| Intergovernmental | $569,527 | $569,527 | $740,021 | +$170,494 | 129.9% |
| Charges for fees & service | $2,839,950 | $2,839,950 | $3,224,240 | +$384,290 | 113.5% |
| Special assessments | $0 | $0 | $0 | $0 | |
| Miscellaneous | $81,200 | $81,200 | $268,255 | +$187,055 | 330.4% |
| Other financing sources | $100,000 | $100,000 | $2,445,565 | +$2,345,565 | 2445.6% |
| Transfers in | $2,361,150 | $2,361,150 | $2,218,354 | −$142,796 | 94.0% |
| Total revenues & other sources | $11,098,137 | $11,098,137 | $12,281,454 | +$1,183,317 | 110.7% |
| Public safety | $852,384 | $1,156,909 | $1,050,622 | −$106,287 | 90.8% |
| Public works | $508,021 | $1,011,021 | $574,221 | −$436,800 | 56.8% |
| Health & social services | $0 | $0 | $0 | $0 | |
| Culture & recreation | $440,653 | $640,653 | $632,660 | −$7,993 | 98.8% |
| Community & economic development | $132,916 | $132,916 | $121,360 | −$11,556 | 91.3% |
| General government | $544,689 | $663,991 | $687,733 | +$23,742 | 103.6% |
| Debt service | $2,170,209 | $3,732,362 | $2,166,349 | −$1,566,013 | 58.0% |
| Capital projects | $1,933,000 | $3,933,000 | $3,474,232 | −$458,768 | 88.3% |
| Total government activities | $6,581,872 | $11,270,852 | $8,707,177 | −$2,563,675 | 77.3% |
| Business type / enterprise | $2,981,572 | $2,981,572 | $3,535,418 | +$553,846 | 118.6% |
| Total expenditures | $9,563,444 | $14,252,424 | $12,242,595 | −$2,009,829 | 85.9% |
| Other financing uses | — | — | $2,218,354 | ||
| Transfers out | $2,361,150 | $2,361,150 | $2,218,354 | −$142,796 | 94.0% |
| Total expenditures & transfers out | $11,924,594 | $16,613,574 | $14,460,949 | −$2,152,625 | 87.0% |
| Excess revenues over (under) expenditures | −$826,457 | −$5,515,437 | −$2,179,495 | +$3,335,942 | 39.5% |
| Beginning fund balance | $7,409,364 | $7,409,364 | $10,774,982 | +$3,365,618 | 145.4% |
| Ending fund balance | $6,582,907 | $1,893,927 | $8,595,487 | +$6,701,560 | 453.8% |
The audit's budgetary comparison (cash basis)
WS - D - Tiffin FS - FY 2023, p. 30 (Jan 23, 2024). The auditors' own categories (receipts and disbursements), printed original budget, final budget, actual and variance.
| Line | Original | Final | Actual | Variance |
|---|---|---|---|---|
| Property tax $ | $2,951,446 | $2,951,446 | $3,055,720 | $104,274 |
| Tax increment financing | $1,658,308 | $1,658,308 | $1,653,892 | −$4,416 |
| Other city tax | $78,719 | $78,719 | $7,960 | −$70,759 |
| Licenses and permits | $412,212 | $412,212 | $511,421 | $99,209 |
| Use of money and property | $45,625 | $45,625 | $110,972 | $65,347 |
| Intergovernmental | $569,527 | $569,527 | $1,109,093 | $539,566 |
| Charges for services | $2,839,950 | $2,839,950 | $3,182,859 | $342,909 |
| Special assessments | — | — | $22,355 | $22,355 |
| Miscellaneous | $81,200 | $81,200 | $294,760 | $213,560 |
| Total receipts | $8,636,987 | $8,636,987 | $9,949,032 | $1,312,045 |
| Public safety | $852,384 | $1,156,909 | $807,986 | −$348,923 |
| Public works | $508,021 | $1,011,021 | $558,736 | −$452,285 |
| Culture and recreation | $440,653 | $640,653 | $522,120 | −$118,533 |
| Community and economic development | $132,916 | $132,916 | $121,360 | −$11,556 |
| General government | $544,689 | $663,991 | $638,112 | −$25,879 |
| Debt service | $2,170,209 | $4,240,562 | $2,696,990 | −$1,543,572 |
| Capital outlay | $1,933,000 | $4,064,324 | $4,873,031 | $808,707 |
| Business type activities - | $2,981,572 | $2,342,048 | $2,024,240 | −$317,808 |
| Total disbursements | $9,563,444 | $14,252,424 | $12,242,575 | −$2,009,849 |
| Excess (deficiency) of receipts and other financing sources over (under) disbursements and other financing uses | −$826,457 | −$5,515,437 | −$2,288,687 | $3,226,750 |
| Excess (deficiency) of receipts over under) disbursements | −$926,457 | −$5,615,437 | −$2,293,543 | $3,321,894 |
| Debt issuance and other financing sources (uses), net | $100,000 | $100,000 | $4,856 | −$95,144 |
| Balances beginning of year | $7,409,364 | $7,409,364 | $10,816,257 | $3,406,893 |
| Balances end of year $ | $6,582,907 | $1,893,927 | $8,527,570 | $6,633,643 |
By fund (budget worksheets)
The accounting system's budget worksheet the City Administrator gave the council, "Fund Summary" page. A draft budget is the worksheet as printed before the council's changes; partial activity was printed before the year ended. Each figure links to its page.
Revenues
| Fund | Budget | Activity |
|---|---|---|
| 001 General Fund | $2,763,901 | $3,441,057 |
| 110 Road Use Tax | $667,026 | $622,782 |
| 112 Employee Benefit | $223,184 | $225,409 |
| 119 Emergency Fund | $29,525 | $29,571 |
| 121 Local Option Sales Tax | $0 | $0 |
| 125 TIF | $1,658,308 | $1,653,892 |
| 200 Debt Service | $2,171,538 | $2,244,108 |
| 301 DEVELOPER - ESCROW | $25,000 | $108,368 |
| 307 Park Road Paving | $0 | $0 |
| 310 Trail Project | $0 | $64,481 |
| 316 GO Bonds | $15,000 | $17,822 |
| 320 Roundabout Park Rd | $0 | $60,267 |
| 321 Original Town Urbanization | $0 | $22,355 |
| 326 Town Center Land Purch | $26,000 | $0 |
| 332 Wtr Quality Sponsored PJT | $0 | $4,856 |
| 336 Public Works Building | $0 | $49 |
| 339 Original Town PH3 | $100,000 | $0 |
| 341 RFR Park | $62,000 | $0 |
| 344 PW - EQUIPMENT | $0 | $0 |
| 345 JOINT PUBLIC SAFETY BUILDING | $0 | $3,442 |
| 600 Water | $1,156,000 | $1,323,094 |
| 601 Water Sinking | $22,440 | $22,440 |
| 608 WATER TREATMENT PLANT | $0 | $0 |
| 610 Sewer | $1,156,000 | $1,267,334 |
| 611 Sewer Sinking | $531,380 | $508,199 |
| 618 Sewer Main Upsize Railroad | $0 | $14,060 |
| 670 Recycling/Garbage | $401,250 | $443,541 |
| 740 Storm Water | $89,500 | $101,417 |
Expenses
| Fund | Budget | Activity |
|---|---|---|
| 001 General Fund | $1,935,606 | $2,362,895 |
| 110 Road Use Tax | $532,526 | $492,835 |
| 112 Employee Benefit | $332,178 | $215,530 |
| 119 Emergency Fund | $29,525 | $29,571 |
| 125 TIF | $1,658,308 | $1,637,960 |
| 200 Debt Service | $2,170,209 | $2,166,349 |
| 301 DEVELOPER - ESCROW | $286,000 | $285,582 |
| 307 Park Road Paving | $176,000 | $212,213 |
| 310 Trail Project | $60,000 | $55,820 |
| 320 Roundabout Park Rd | $8,000 | $2,320 |
| 321 Original Town Urbanization | $625,000 | $728,354 |
| 326 Town Center Land Purch | $26,000 | $0 |
| 329 Deerview/HWY6 | $0 | $895 |
| 330 Tiffin Firetruck | $275,000 | $0 |
| 332 Wtr Quality Sponsored PJT | $0 | $3,810 |
| 333 Soccer Field Exp | $0 | $0 |
| 335 Forevergreen Rd Pjt | $41,500 | $34,004 |
| 336 Public Works Building | $1,955,000 | $1,939,313 |
| 337 Kimberlite Extension | $0 | $0 |
| 339 Original Town PH3 | $100,000 | $0 |
| 340 Recreation Center | $0 | $0 |
| 341 RFR Park | $62,000 | $0 |
| 342 Railroad Replacement | $0 | $0 |
| 343 PERMEABLE PAVERS | $0 | $115 |
| 344 PW - EQUIPMENT | $227,000 | $226,908 |
| 345 JOINT PUBLIC SAFETY BUILDING | $0 | $292 |
| 346 FIRE EQUIPMENT | $0 | $124 |
| 600 Water | $766,864 | $950,208 |
| 601 Water Sinking | $22,440 | $22,440 |
| 607 Second Well | $779,000 | $871,925 |
| 608 WATER TREATMENT PLANT | $0 | $4,387 |
| 610 Sewer | $1,023,096 | $1,109,005 |
| 611 Sewer Sinking | $508,201 | $508,199 |
| 617 Sanitary Sewer Infrastructure Improvement | $210,050 | $102,884 |
| 670 Recycling/Garbage | $366,921 | $469,464 |
| 740 Storm Water | $76,000 | $27,545 |
From the City Administrator's budget memos
Sentences quoted as written, sorted by what they mention (positions, levy and tax, capital items, other changes). Nothing here is summarized by the site.
Levy and tax assumptions
- “Tax Levy stayed level from $11.80746” — TIFFIN BUDGET 2023, p. 5, Mar 29, 2022
- “Residential Rollback from 56.4094% to 55.1302%” — TIFFIN BUDGET 2023, p. 5, Mar 29, 2022
- “Agricultural Rollback from 84.0305% to 89.0412%” — TIFFIN BUDGET 2023, p. 5, Mar 29, 2022
- “Multi-Residential Rollback from 67.5% to 63.75%” — TIFFIN BUDGET 2023, p. 5, Mar 29, 2022
- “Property Taxes = $2,050,562” — TIFFIN BUDGET 2023, p. 12, Mar 29, 2022
- “CITY PROPERTY TAX LEVIES, WHERE THE DOLLARS GO *Levy Total on $300,000 Home – $1,917.42/yr or $159.79/mo” — TIFFIN BUDGET 2023, p. 15, Mar 29, 2022
- “CITY PROPERTY TAX LEVIES, FY 22-23 (Levy rates are per $1,000 of taxable valuation)” — TIFFIN BUDGET 2023, p. 16, Mar 29, 2022
- “Levy Total on $300,000 Home – $1,917.42/yr or $159.79/mo” — TIFFIN BUDGET 2023, p. 16, Mar 29, 2022
- “Tiffin’s Property Tax Levy of $11.80 ranks the 9th lowest of 47 Iowa Cities between 4,000 and 8,000 in population (#1 = $7.03; #47 = $18.71)” — TIFFIN BUDGET 2023, p. 18, Mar 29, 2022
- “The Average Levy for Cities this Size is $14.66” — TIFFIN BUDGET 2023, p. 18, Mar 29, 2022
- “For Larger Cities (10,000+) the Tax Levy Averages $14.12” — TIFFIN BUDGET 2023, p. 18, Mar 29, 2022
Capital items
- “Water = $824,864 (New Well)” — TIFFIN BUDGET 2023, p. 6, Mar 29, 2022
- “Wastewater = $1,742,376 (Sewer Main Work)” — TIFFIN BUDGET 2023, p. 6, Mar 29, 2022
- “Capital Projects = $2,173,000” — TIFFIN BUDGET 2023, p. 8, Mar 29, 2022
- “Finish New Well – $58,000” — TIFFIN BUDGET 2023, p. 9, Mar 29, 2022
- “Finish Public Works Building – $1,515,000” — TIFFIN BUDGET 2023, p. 9, Mar 29, 2022
- “Capital Equipment – $500,000” — TIFFIN BUDGET 2023, p. 9, Mar 29, 2022
- “Excise Taxes, Utility Replace = $53,567 Total = $2,763,906” — TIFFIN BUDGET 2023, p. 12, Mar 29, 2022
Key changes
- “General Government – $8.10 (unchanged)” — TIFFIN BUDGET 2023, p. 16, Mar 29, 2022
The council's budget actions
- Mar 1, 2022 Hearing set: “Motion to approve Resolution No. 2022-020 – A Resolution Setting the Date of March 29, 2022, for a Public Hearing for the FY 2022-2023 Budget by Limkemann” — meeting · page · Res. 2022-020
- Mar 29, 2022 Budget hearing: “Motion to open Public Hearing on FY 2022-2023 Proposed Budget by Havens” — meeting · page
- Mar 29, 2022 Budget adopted: “Motion to approve Resolution 2022-028 – A Resolution Approving the City of Tiffin FY 2022- 2023 Annual Budget by Schnedler” — meeting · page · Res. 2022-028
- May 2, 2023 Amendment hearing set: “Motion to approve Resolution No. 2023-027 – A Resolution Setting the Date of May 16, 2023, for a Public Hearing for the FY 2022-2023 Budget Amendment by Orris” — meeting · page · Res. 2023-027
- May 16, 2023 Amendment hearing: “Motion to open Public Hearing on FY 2022-2023 Budget Amendment by Olney” — meeting · page
- May 16, 2023 Amendment hearing set: “Motion to approve Resolution No. 2023-031 – A Resolution Setting the Date of May 30, 2023, for a Public Hearing for the FY 2022-2023 Budget Amendment by Schnedler” — meeting · page · Res. 2023-031
- May 30, 2023 Amendment hearing: “Motion to open Public Hearing on FY 2022-2023 Budget Amendment by Schnedler” — meeting · page
- May 30, 2023 Budget amended: “Motion to approve Resolution No. 2023-035 – A Resolution Approving the City of Tiffin FY 2022-2023 Budget Amendment by Orris” — meeting · page · Res. 2023-035
Data last updated October 16, 2026. Built from the archive's documents; see how the data is built.