Linn County FY21 Popular Annual Financial Report

2022 POPULAR ANNUAL
FINANCIAL REPORT

For the fiscal year ending June 30, 2022

The Gazette | Thursday, Dec. 29, 2022

2 • The Gazette • Thursday, Dec. 29, 2022

A MESSAGE FROM THE BOARD OF SUPERVISORS

We are pleased to present Linn County’s fiscal year 2022 annual report. Each year, we This past year, we updated Linn County’s strategic plan with the help of resident focus
publish an annual report to keep you – our residents and taxpayers – informed on how groups. We used resident feedback to further define and focus our strategic outcomes of
your county government works for you and how your tax dollars help fund important customer satisfaction, high quality of life, and financial health.
programs and services.
Our fiscal stewardship continues to be recognized by Moody’s Investors Service, which
This report highlights some of our greatest accomplishments during fiscal year 2022 in once again reaffirmed Linn County’s Aaa bond rating, the highest rating possible, and
a timeline format. We also include highlights from the current fiscal year to provide you indicates a healthy financial position and a stable outlook.
with the most up-to-date and relevant information on County services.
We are proud and honored to serve you on the Linn County Board of Supervisors.
This report would be hundreds of pages long if we included every accomplishment We hope you are proud to call Linn County home.
and milestone. It is our hope to show the breadth of services provided by your county
government and the expert leadership across departments. Some of our greatest Sincerely,
accomplishments of the past year reflect our strategic plan and our Customer-Centered The Linn County Board of Supervisors
Culture.

Stacey Ben Louis J. Find your district at
Walker Rogers Zumbach
District 1 District 2 District 3 LinnCountyIowa.gov/BoardofSupervisors

These are the members of the Board of Supervisors who served during the reporting period.

LINN COUNTY GOVERNMENT

Linn County government provides general and administrative support must live within their districts. The Board from five to three. There had been five
residents with a wide range of services services; and more. Linn County’s appoints a chair and a vice chair, who board members since 2009, when the
including public safety and law departments work together and with each serve one calendar year. The chair public voted to increase the size of the
enforcement; human and social services; partners locally, regionally, and nationally presides at all meetings of the Board and original three-member board.
public health; civil and criminal justice to provide these services and to meet is recognized as the head of the County
system services; parks and the needs of residents. for all ceremonial purposes. In addition to the Board of Supervisors,
conservation; planning and voters elect the Linn County Attorney,
development; construction and Linn County is governed by a The current governing structure of the Auditor, Recorder, Sheriff, and Treasurer.
maintenance of secondary roads and three-member Board of Supervisors, Board of Supervisors took effect in These offices are elected at-large to
bridges; vehicle registration; keeping elected by voters within districts to January 2019, following a public vote to four-year terms.
records and vital statistics; elections; four-year staggered terms. Supervisors decrease the number of Board members

TABLE OF Duties of the Board of Supervisors
CONTENTS
The Linn County Board of Supervisors is the legislative, policy-making, and –IOWA–
Message to Residents . . . . . 2 administrative branch of county government. The Board sets the annual County
Mission & Values . . . . . . . . . 3 levy rate; certifies the annual budget – including the budgets for the offices of
Major Accomplishments . . . . 4 the five other elected officials; oversees Linn County’s $154.8 million budget;
American Rescue Plan Act . . 7 creates ordinances; administers County services, such as road and bridge
Homeless Outreach . . . . . . . 8 maintenance, social services, and land use planning; guides the strategic
Financial Highlights . . . . . . . 9 direction of the County; and other matters related to the health and welfare
Revenues & Expenditures . 10 of Linn County and its residents.
Taxes at Work . . . . . . . . . . . 11
About this Report . . . . . . . . 12 The Board of Supervisors has fiscal oversight of 20 departments and
operational oversight of the majority of those departments and more than
700 employees. All non-elected department directors report to the Board of
Supervisors. The Supervisors also appoint members of various County boards
and commissions.

3The Gazette • Thursday, Dec. 29, 2022 •

Welcome New Elected Officials

Linn County welcomes four new elected officials in 2023. These new elected officials will join Linn County’s current elected officials.

Kirsten Running- Nick Maybanks Carolyn Siebrecht Brent Olesen
Marquardt was elected was elected Linn was elected Linn was elected Linn
to serve on the Linn County Attorney. County Recorder. County Treasurer.
County Board of His four-year term Her four-year term His four-year term
Supervisors for runs Jan. 1, 2023, runs Jan. 1, 2023, runs Jan. 1, 2023,
District 1. Her four-year through Dec. 31, 2026. through Dec. 31, 2026. through Dec. 31, 2026.
term runs Jan. 1, 2023,
through Dec. 31, 2026.

Board of Supervisors: Ben Rogers, District 2, Learn about the duties of your elected
Louis J. Zumbach, District 3, officials at LinnCountyIowa.gov.
Auditor Joel Miller
Sheriff Brian Gardner

ABOUT Our Strategic Outcomes
LINN COUNTY
At Linn County we value our Customer-Centered Culture where our goal is to create a positive customer
Linn County is located in East Central Iowa and is the experience with every interaction.
second most populous county in the state. Originally
home to the Sac, Fox, and Winnebago tribes, this Everything we do at Linn County, from budgeting to programming, to delivering products and services, is
area’s first settlers arrived in 1836. In 1839, the area guided by our strategic plan that focuses on three outcomes:
was named Linn County in recognition of Lewis Fields
Linn, a Missouri senator and strong proponent of • Customer Satisfaction • Quality of Life • Financial Health
Western expansion and development. The first rail line
was established in Cedar Rapids in 1859. Barge and Linn County uses its strategic plan to guide budgeting decisions, department operations, and the overall
rail transportation were key in the emergence of Cedar direction for the County.
Rapids as the freight, commerce, and grain milling
center of Eastern Iowa. Today, the city is home to some Read the full strategic plan at LinnCountyIowa.gov.
of the largest grain processing companies in the world –
Quaker Oats, Cargill, ADM Corn Processing, Economy
Ingredion, Genencor, Ralston Foods, and General
Mills. The rural areas of Linn County grew as well. Linn County is Iowa’s largest manufacturing center and home to major employers in industries that include
Farmsteads appeared and small communities grain processing, aerospace, food and beverage, biosciences, information technology, and renewable energy.
developed. The communities varied in size, but often The variety of companies located here provide economic stability to the local economy. Modest growth in
retail merchandise, professional services, and social manufacturing will continue even though major employment gains continue to be in service industries with
activities became available for those nearby. Linn financial services representing the largest growth area from the prior year. Only about 2% of Linn County
County has 18 incorporated communities and eight employment population is directly employed in farming.
villages.
Education
Linn County is one of the fastest growing areas in
Iowa. A report from the Population and Economic Two private, four-year liberal arts colleges and Mount Mercy University are located in Linn County, and the
Forecasts Technical Advisory Committee predicted a University of Iowa, University of Northern Iowa, and Iowa State University are all within easy driving distance.
10% population increase each decade through 2030 Iowa’s third-largest educational institution, Kirkwood Community College, provides two-year vocational and
and job growth of 14-21% each decade. technical training degrees, along with continuing education opportunities.

Source: Linn County FY23 Budget Document

Our Mission Our Core Values Linn County

Provide all customers the most satisfying ∙ Communicate openly and effectively
products while maintaining sound ∙ Demonstrate personal integrity and respect for others
fiscal management in order to enhance the ∙ Be accountable for our actions and decisions
quality of life in Linn County. ∙ Recognize valued contributions
∙ Create a supportive, positive work environment

4 • The Gazette • Thursday, Dec. 29, 2022

LEADING, ENGAGING, SERVING, INSPIRING

Linn County embraces a Customer-Centered Culture that focuses on engagement, collaboration,
innovation, equity, and health. Here are some of the many ways we have used these elements of our
strategic plan to serve Linn County residents and visitors during fiscal year 2022 through the present:

Public helps Linn County holds Linn County completes Linn County holds public Linn County begins
create public art at Linn public forums to get its first greenhouse gas engagement forums to administering the
County’s Dr. Percy and public input on how to (GHG) emissions discuss its greenhouse federal Emergency
Lileah Harris Building. distribute Linn County’s inventory. The report gas emissions inventory, Rental Assistance
Children and adults create allocation of $44 is the first step in address equity issues Program (ERAP)
mosaic tiles for use in the million from the federal documenting emission inherent in climate funds with help from
mural inside the building’s American Rescue Plan levels and sources of change, and target Waypoint and HACAP.
lobby. Artists paint the indoor Act (ARPA). GHG emissions in Linn underrepresented The program helps
mural. County and creating a communities to begin residents behind on rent
climate action plan to creating a climate or utility payments due
JULY reduce GHG emissions action plan. to financial hardships
2021 locally. caused by the
COVID-19 pandemic.

AUG.
2021

Linn County Board of Sobering unit opens Linn County completes Linn County Veteran Linn County changes Board of Supervisors
Supervisors awards at the Mental Health the final phase of the Affairs Department its website address to awards $150,000 in
$165,000 in economic Access Center. County Home Road expands eligibility for LinnCountyIowa.gov grants from its Legacy
and community This program is a improvement project. benefits. and changes employee and Community
development funding collaboration between The project included email address to a Attraction Fund to
to 12 Linn County Linn County and Area 10” concrete paving, the dot gov extension to five Linn County
organizations. Ambulance Service addition of right and left increase cybersecurity. nonprofits that
to provide a safe turn lanes to improve substantially promote
sobering environment safety, and roundabouts Linn County history or
for intoxicated at the C Avenue culture and/or work to
individuals and serves Extension and Alburnett draw in residents and
to relieve jails and Road intersections. visitors to diverse
emergency rooms. community events.

SEPT. OCT.
2021 2021

Voters approve a 10-year extension to Linn County awards $1 million The Secondary Road Linn County Linn County exhausts
the 1% Local Option Sales Tax in both to PATCH program (Providing Department expands its Public Health its allocation of federal
the metro area and unincorporated Linn Assistance to Community priority snow route receives national Emergency Rental
County. The new sunset date for the tax is Homeowners) using federal to include all hard reaccreditation from Assistance Program
June 30, 2034. Each jurisdiction will use ARPA funds. The PATCH surface roads in the the Public Health (ERAP) funds that help
its portion of the revenue according to the program is a donation-based secondary road system. Accreditation Board. residents behind on rent
uses that were listed on the ballot. Linn program established after the This adds nine truck Linn County Public or utility payments due
County will use its approximate $6 2020 derecho to help low-to- routes expanding the Health was the first to financial hardships
million dollars per year to improve the moderate income Linn County total number of priority county health caused by the COVID-19
secondary road system (50%), fund Linn homeowners with gap funding routes to 30. department in Iowa pandemic. Funding
County Conservation projects (25%), and for storm repairs. Linn County to receive national helped approximately
provide property tax relief on property worked collaboratively with local accreditation in 2015. 1,500 Linn County
located in the rural unincorporated areas of nonprofits and the City of Cedar households, a majority
Linn County (25%). Only voters who live in Rapids to ensure a coordinated of which are considered
unincorporated Linn County voted on the effort. to be “extremely low
uses proposed for Linn County’s share of income.”
the LOST revenue.

NOV. DEC.
2021 2021

Linn County approves its County Attorney Jerry Linn County updates its strategic 5The Gazette • Thursday, Dec. 29, 2022 •
annual funding allocation to Vander Sanden plan for fiscal years 2022-2027
the libraries in Cedar Rapids, retires. Nick Maybanks using resident focus groups. The new Board of Supervisors votes 2-1 to approve
Center Point, Central City, is appointed County strategic plan builds on Linn County’s the rezoning application for Coggon Solar LLC,
Coggon, Ely, Fairfax, Hiawatha, Attorney by the Board of commitment to a Customer-Centered the first utility-scale solar rezoning application in
Lisbon, Marion, Mount Vernon, Supervisors to serve out Culture, customer satisfaction, high Linn County. The project allows landowners to
and Springville. Linn County’s the final year of Vander quality of life (equity, infrastructure, and lease their land for up to 35 years to be used for
2021 funding totaled $465,000 Sanden’s unexpired health), and financial health. Linn County utility-scale solar. The approval comes with two
from the Rural Services Fund, term. Maybanks has uses its strategic plan to guide budgeting conditions the Supervisors added during the
which allows residents in been a member of the decisions, department operations, and public meeting process. The two conditions
unincorporated Linn County to Linn County Attorney’s overall direction for the County. include a vegetative screening buffer for
use the services at these city Office for more than 20 occupied residences within 1,000 feet of
libraries without paying a user fee. years. JAN. the project boundary and a change to the
2022 decommissioning plan removing salvage value
from cost calculations.

A redistricting map Board of Linn County Attorney’s Linn County launches
is approved for Linn Supervisors Office releases its 2021 a redesigned website that
County following public appoints members Marijuana Diversion improves access to
meetings by the Linn to Linn County’s Program report. The information and improves
County Redistricting first Sustainability program was designed functionality for mobile
Commission. & Resiliency for first-time offenders devices.
Redistricting is required Advisory found in possession of a
every 10 years Committee. user-quantity amount of
following the federal marijuana.
decennial census to
balance population MARCH
shifts. 2022

FEB.
2022

The Mental Health Six sites at Linn County Public Health Linn County Sheriff’s Office Board of Supervisors Linn County Mental Health Linn County Public
Access Center Wickiup Hill releases its COVID-19 implements the Medical awards $11 million Access Center expands Health hires its first
celebrates its Learning Center After-Action Report. The Priority Dispatch System dollars during the walk-in hours to include health equity program
one-year are added to the report covers a 16-month that follows nationally first round of ARPA weekends. Individuals 18 manager. The
anniversary. National Register period between when the recognized standards funding to support years of age and older who position will help
of Historic Places. first COVID-19 cases began to identifylife-threatening affordable housing, are experiencing a mental improve access to
to spread in the U.S. situations and safely social services, health or substance use health care by
and when vaccines were prioritizes calls for public health, and crisis can walk into the addressing structural
becoming more readily response. water and sewer Access Center without an barriers to health.
available throughout the infrastructure projects appointment and receive
country. in Linn County. help seven days a week
between the hours of
8 a.m.-10 p.m.

APRIL
2022

Linn County Supervisor Ben Linn County Linn County Conservation Linn County Auditor’s Linn County Attorney’s Linn County distributes
Conservation plants Rogers delivers receives a “Hawkeye holds a ribbon-cutting Office holds primary Office Truancy Deferred more than $250,000
more than 700 native State of the County Decarbonization ceremony at Morgan Creek elections using new Prosecution Program to local human service
trees at Wanatee address. Award” from the Park to celebrate the park’s precincts and districts successfully returns 77 agencies that address
Park with help from University of Iowa for expansion and increased following the 2020 kids to school regularly food insecurity, housing,
Conservation Corps its work in renewable accessibility to recreation Census redistricting. by engaging with their adult and child health/
Iowa during a forest energy. opportunities. The improved parents. dental care, domestic
restoration event on park provides natural JUNE violence, recidivism, and
Arbor Day. resource enhancements to 2022 transportation through
benefit water quality, habitat its Community Services
for wildlife, and further Department.
engagement of environmental
stewardship for the region.

MAY
2022

6 • The Gazette • Thursday, Dec. 29, 2022

FISCAL YEAR 2023 BEGINS

Board of Supervisors Linn County Conservation and Black Hawk Linn County Public Artist installs Linn County and the City of
approved a $154.8 County Conservation receive a $3.5 million health provides interactive, outdoor Cedar Rapids release the
million balanced budget. Destination Iowa grant to pave 16 miles of guidance on the public art at Linn final report for the Community
The budget lowers the the Cedar Valley Nature Trail. This project emerging Monkeypox County’s Dr. Percy and Resilience Project: Improving
countywide levy will complete paving the original 52-mile infections. Lileah Harris Building. Disaster Recover Capabilities.
(property tax) rate due trail connecting the Waterloo/Cedar Falls The report captures critical
to the passage of and Cedar Rapids metropolitan areas learning from the August 10,
Senate File 619 that entirely by the trail. The grant will also 2020, derecho to grow the
moved Mental Health fund needed bridge replacements, box capabilities of Linn County
& Disability Services culverts, and watershed controls to communities and organizations
(MHDS) funding from improve drainage and water quality along to collaborate effectively during
property tax to State streams and creeks adjacent to the trail. the recovery phase of
appropriation. a disaster.

JULY AUG. Board of Supervisors
2022 2022 votes 2-1 to approve the
rezoning applications
Linn County and the Linn County wins Options of Linn County Day for Duane Arnold Solar
City of Cedar Rapids Award of Excellence Habilitation Program receives a three-year I LLC and the Duane
host a community from the City-County reaccreditation from the International Arnold Solar II LLC
conversation on Communications and Commission on Accreditation of for utility-scale solar
resiliency at CSPS. Marketing Association Rehabilitation Facilities (CARF). Options of projects. The projects
The panel shared (3CMA) for its 2022 Linn County provides day habilitation services allow landowners to
how local leaders are website redesign. to adults with disabilities and has been CARF lease their land for up to
working to improve accredited for more than 30 years. The CARF 35 years to be used for
local disaster report documents many areas of strength utility-scale solar.
recovery capabilities as for Options, including a staff dedicated to
the community marked a person-centered environment that treats Planning begins
the two-year anniversary consumers with dignity and respect and helps for fiscal year
of the 2020 derecho. consumers reach their maximum potential. 2024 budget. Linn
County holds an
SEPT. annual public
2022 budget forum.

Board of Supervisors Board of Supervisors votes unanimously to Board of Supervisors Auditor’s Office
awards $13 million place a moratorium on accepting new rezoning awards $150,000 in holds 2022
dollars during the applications for utility-scale solar applications while grants from its Legacy and general election.
second round of ARPA staff examines Linn County’s renewable energy Community Attraction Fund
funding to support standards taking lessons learned from the two to four Linn County nonprofits NOV.
affordable housing, utility-scale solar rezoning applications approved that substantially promote 2022
social services, public in 2022. Linn County residents will serve on Linn County history or culture
health, and water and Renewable Energy Review Committees to help look and/or work to draw in
sewer infrastructure at specific areas of the renewable energy code with residents and visitors to
projects in Linn County. staff and make recommendations to the Planning & diverse community events.
Zoning Commission and the Board of Supervisors.
OCT. The moratorium may not exceed 12 months.
2022

Linn County, the City of Linn County begins work on a Linn County adopts Linn County Food Systems Council
Cedar Rapids, and Willis collaborative project with the Indian its first Internal launches its Food Access, Resiliency,
Day Homeless Services Creek Nature Center to preserve the Sustainability Plan. and Equity (FARE) grant program to
open a cold weather overflow 146-year-old Bertram “Blue” Bridge The plan covers years support local food initiatives to increase
homeless shelter in Cedar during a bridge replacement project. 2023-2025. food security. The $250,000 FARE grant
Rapids to keep unsheltered The blue Bertram Bridge will be relocated program is one of the projects funded by
residents safe from the cold to the Nature Center and repurposed as DEC. the Board of Supervisors using American
winter weather. The overflow part of their nature trail. The Bertram Bridge 2022 Rescue Plan Act (ARPA) dollars.
shelter will remain open is scheduled for replacement in spring
overnight through the winter 2023.
months.

7The Gazette • Thursday, Dec. 29, 2022 •

American Rescue Plan Act Funds Projects in Linn County

The American Rescue Plan Act (ARPA) of 2021 Linn County received $44 million in ARPA funding. Linn In total, Linn County awarded $25 million to local
is a $1.9 trillion economic stimulus bill passed by County held three public engagement forums, used nonprofits and other local governments through a
the United States Congress and signed into law online and community impact surveys, and attended competitive application process. Funded projects
by President Biden on March 11, 2021. It is meant community meetings to gather public input on use supported affordable housing, social services, public
to speed up the United States’ recovery from the of the ARPA funding. Although not required to do so, health, capital investments, negative economic impacts
economic and health effects caused by the COVID-19 the Linn County Board of Supervisors chose to make from COVID-19, and water and sewer infrastructure
pandemic. This funding package builds upon the more than half of Linn County’s allocation available to projects in Linn County. These were eligible uses
CARES Act from March 2020 and its extension in nonprofits and other local governments in Linn County under the federal ARPA program. Linn County is
December 2020. ARPA provides a total of $350 billion through a competitive application process. Linn County using the remaining funding to cover lost revenue and
in assistance for eligible state and local governments and the City of Cedar Rapids collaborated on an online administrative costs incurred by the County as a result
to respond to the economic impact from the COVID-19 application to make it easier for applicants to apply of the COVID-19 pandemic.
pandemic. for the ARPA funds. The City of Cedar Rapids also
received ARPA funding from the federal government.

Organizations Funded by Linn County’s ARPA Allocation

Linn County awarded more than $25 million to more than 60 organizations • City of Walker Replacement of water main on Greene Street: $1,000,000 Scan code
in Linn County through its American Rescue Plan Act funding. Here is • Eastern Iowa Health Center Increasing Access and Opportunity to for full list
a list of the organizations that received a minimum of $500,000 through COVID-19 Education, Vaccinations, and General Medicine for of awards
a competitive grant application. The full list of recipients is available at Underserved Populations: $500,000
LinnCountyIowa.gov. • Foundation 2 Crisis Services Headquarter Facility: $2,000,000
• Greater Cedar Rapids Community Foundation Comprehensive Gun
• Academy for Scholastic and Personal Success We’re Not Playing: Violence Reduction: $605,315
$650,000 • Indian Creek Nature Center: $500,000
• Boys & Girls Clubs of Cedar Rapids Unlocking the Future: $750,500 • Linn County Board of Supervisors Scholarships for Kirkwood Community
• Cedar Rapids Public Library Westside Library and Opportunity Center: College Students: $1,000,000
$4,000,000 • Linn County Public Health Mobile Clinic: $625,000
• City of Ely Drinking Water Treatment Facility: $1,000,000 • Linn County Sheriff’s Office COVID-19 Mitigation Cell Blocks: $1,700,000
• City of Hiawatha Stormwater and Water Main Upgrades: $576,500 • Mercy Medical Center Hospital Enhanced Infection Control: $750,000
• City of Lisbon Well 5 Improvements: $1,000,000 • PATCH (Providing Assistance to Community Homeowners): $1,000,000
• City of Mount Vernon 2022 Sanitary Sewer Rehabilitation: $1,000,000 • Prospect Meadows: $2,633,000

Making Mental Health Accessible

Linn County’s Mental Health Access Center Foundation 2 Crisis Services, and St. Luke’s “Staff was very kind during a
celebrated its one-year anniversary in March 2022. Chemical Dependency. The Linn County Board of difficult situation. They helped
The Access Center provides services for adults Supervisors led creation of the Access Center in me focus on positives and
experiencing a mental health or substance use partnership with local law enforcement, hospitals, kept me from self harm. They
crisis or with crisis behavioral health needs. During and local mental health partners. were instrumental in finding
fiscal year 2022, the Access Center served 785 me housing and setting me up
walk-in patients and 124 law enforcement referrals. The Access Center is open Monday through with services to help my mental
Law enforcement referrals include people who Friday from 8 a.m. – 10 p.m. No appointment is health. I could not have asked
would have been taken to jail or the emergency necessary. Help is available after hours by calling for anything more. I am more
room by law enforcement if the Access Center did the Foundation 2 Mobile Crisis Teams at 319- grateful for their help than you
not exist. 362-2174. The Linn County Mental Health Access will never know.”
Center is located at 501 13th St. NW, Cedar
The Access Center is under the management of Rapids. The Mental Health Access Center receives - Mental Health Access Center patient
Linn County Community Services, a department funding from the East Central Mental Health
within Linn County government, with services Region, so you do not need to be a Linn County
provided by Abbe Health, Area Ambulance Service, resident to receive services.

8 • The Gazette • Thursday, Dec. 29, 2022 Improved
Efficiencies
Homeless Outreach
& Collaboration Many Linn County departments have increased
efficiencies and enhanced service delivery by
The most recent point-in-time study showed the population living literally homeless on the street in moving toward paperless systems and increasing
Linn County has increased 230% from July 2019 to July 2022. That is a shocking increase. When electronic services. The Linn County Attorney’s
we look at the why behind the increase, it quickly becomes clear that housing, and access to it, is a Office has made substantial progress in its efforts
complex issue. The Alliance for Equitable Housing, a multi-jurisdictional collaboration formed after to go paperless saving both time and costs. Human
the 2020 derecho and led by Linn County, is developing a comprehensive housing solutions plan Resources staff have created an online portal for
to identify solutions for the housing issues identified by the community. The Alliance will share the new hires that reduces paperwork and streamlines
information publicly once it completes its review of the complex housing issue. the orientation and onboarding process. This project
decreased both material expenses and staff time
To ease this burden on people experiencing homelessness in Linn County this winter, Linn County, needed to produce bi-weekly new hire products
the City of Cedar Rapids, and Willis Day Homeless Services have once again opened a cold weather and services and engages new hires earlier in the
overflow homeless shelter in Cedar Rapids to keep unsheltered residents safe from the cold winter orientation process so they are more prepared on
weather. The overflow shelter will remain open overnight through the winter months. Linn County their first day working for Linn County.
purchased the building in southwest Cedar Rapids where the shelter is located using funding from
the American Rescue Plan Act (ARPA). The former winter overflow shelter at Linn County’s Fillmore
Building is no longer operational. Linn County and the City of Cedar Rapids are jointly sharing the
cost of the shelter operations. Willis Dady runs the shelter and oversees the day-to-day operations.

GLOSSARY OF TERMS

Accrual Basis – The recording of the financial the County Assessor if located outside Cedar after the measurement date but before the end acquisition.
effects on a government of transactions and Rapids city limits. of the employer’s reporting period. Property Tax – Taxes levied according to the
other events and circumstances that have Deferred Inflow of Resources – The amount General Fund – The fund used to account for property’s taxable value and the tax rate.
cash consequences for the government in the of assets that have been recognized but the the activities of a government that are carried Restricted Net Position – Assets are reported
periods in which those transactions, events, related revenue has not been recognized since out primarily to provide services to citizens and as restricted when there are limitations
and other circumstances occur rather than the assets are not collected within the current that are financed primarily through taxes and imposed on their use by legislation, creditors,
only in the periods in which cash is received or year or expected to be collected soon enough intergovernmental revenues. grantors, or laws or regulations of other
paid by the government. thereafter to be used to pay liabilities of the Levy – The total amount of taxes imposed by governments.
Appropriation – An authorization made by the current year. Includes property tax receivable the government. Rollback – The reduction in taxable value of
governing body to establish legal authority for not collected within 60 days after year end. Levy Rate – The rate used in calculating taxes property as computed annually by the State of
officials to obligate and expend resources. Deferred Outflow of Resources – Represents based upon the value of property, expressed in Iowa.
Assessed Value – A value that is established a consumption of net position that applies to an amount per thousand dollars of assessed Unrestricted Net Position – Represents the
for real estate or other property by a a future period and will not be recognized as value. difference between assets and liabilities not
government as a basis for levying taxes. an outflow of resources until then. Consists of Net Investment in Capital Assets – Equals restricted for use.
Property values are established by the City unrecognized items not yet charged to pension capital assets net of accumulated depreciation
Assessor if located in Cedar Rapids, or by expense and contributions from the employer and any outstanding borrowings used for their

STATEMENT OF NET POSITION

The largest portion of the County’s net Current and other assets increased $40 million voter approved referendum, a projects fund increased by $18,362,000 due
position is the Net Investment in Capital $44,918,000 to $226,830,000. Included was decrease from $7,827,000 in fiscal year 2021, to Federal Emergency Management Agency
Assets (e.g., land, infrastructure, buildings, a pension asset of $13,415,000. In fiscal year in addition to an increase of $1,974,000 due (FEMA) proceeds received in July of 2022 for
and machinery and equipment). The debt 2021, the County reported a net pension to Federal Emergency Management (FEMA) the derecho storm debris removal in early
related to the Investment in Capital Assets liability of $33,463,000. This change is due reimbursements. A $3,109,000 decrease fiscal year 2021.
is liquidated with sources other than capital to results of the State of Iowa’s actuarial in the MHDS fund pooled cash is the result Long-term liabilities decreased by
assets. The $11,249,000 increase includes an opinion for the prior year. In addition to the of a State of Iowa legislative change that $38,617,000 due to the elimination of the
addition of $5,830,000 in capital assets and pension asset, there was an increase of eliminated this fund on July 1, 2022. The net pension liability in fiscal year 2022.
a $3,840,000 decrease in general obligation $16,276,000 or 20.1% in pooled cash and estimated remaining cash balance was Other liabilities increased by $15,376,000
bonds. Unrestricted net position – the part investments due to $40,400,000 of American submitted to the East Central Mental Health due to additional ARPA funds received
of net position that can be used to finance Rescue Plan Act (ARPA) funding from the Region in June with the remainder submitted that increased advances from grantors
day-to-day operations without constraints United States Treasury that increased cash in July. Pooled cash in the Secondary from $24,159,000 in fiscal year 2021 to
established by debt covenants, enabling by $16,236,000 from fiscal year 2021. Capital Roads fund increased by $1,399,000 due $40,356,000 in fiscal year 2022.
legislation, or other legal requirements – projects pooled cash includes $4,160,000 in to additional Road Use Tax Fund (RUTF)
increased $29,396,000 to $11,869,000 at proceeds for projects planned as part of the funding received from the State of Iowa.
June 30, 2022. Land, Water & Legacy bonds issued for the Due from other governments in the capital

9The Gazette • Thursday, Dec. 29, 2022 •

Financial Highlights of Fiscal Year 2022

The Statement of Net Position and Statement of Activities are prepared on the accrual basis for the year ended June 30, 2022.
The budgeted revenue and expenditures summaries include governmental funds only.

Statement of Net Position For Years Ending June 30, 2022 Total Net Position
and June 30, 2021
$484,023 For Years Ending June 30, 2022 - June 30, 2019
(Thousands of Dollars) (Thousands of Dollars)

$433,275 $254,536

$216,701 $212,268 $211,502

$254,536 $216,701
$120,854 $117,938 $144,095

$85,016

$9,305 $12,537

Total Deferred outflows Total Deferred inflows Net position Total Deferred outflows Total Deferred inflows Net position
Assets of resources Liabilities of resources Assets of resources Liabilities of resources
2022 2021 2020 2019
2022 2021

STATEMENT OF ACTIVITIES

For Years Ended June 30, 2022 and 2021 Revenues for the County’s governmental activities increased
$15,980,000 or 10.8% while total expenses decreased
GOVERNMENT-WIDE REVENUES (Expressed in millions) $17,422,000 or 12.1%. Key elements include:

Property taxes • The $457,000 increase in County property taxes was due to
valuation growth offset by a reduction in the MHDS levy rate,
Charges for services in accordance with a legislative change in the State of Iowa.
The levy rate was reduced in fiscal year 2022 and has been
Operating grants and contributions permanently eliminated in fiscal year 2023 with services to be
funded entirely by the State.
Other county taxes
• An increase of $27,344,000 in operating grants was due to
Capital grants and contributions revenue received from FEMA for costs associated with debris
removal after the August 2020 derecho storm and COVID-19
Other revenues FY22 FY21 grant funding.
State replacements and credits
• Reduced investment earnings were due to the negative impact
0 $10 $20 $30 $40 $50 $60 $70 $80 of COVID-19 on investment income.

GOVERNMENT-WIDE EXPENSES (Expressed in millions) • Public safety expenses decreased by $2,555,000 due to
additional costs in fiscal year 2021 for overtime in the Sheriff’s
Roads and transportation FY22 FY21 Office due to COVID-19 and implementation of a video
Public safety and legal services $5 $10 $15 $20 $25 $30 $35 $40 $45 visitation system. A decrease of $1,564,000 in governmental
services expenses is due to fiscal year 2021 presidential
Administration election costs.
Physical health and social services
• Administration expenses decreased by $18,149,000 in fiscal
Mental health year 2022 due to COVID-19 costs and the derecho storm
County environment and education expenditures in fiscal year 2021.

Government services to residents
0

10 • The Gazette • Thursday, Dec. 29, 2022

GOVERNMENTAL FUNDS BUDGETED FOR FISCAL YEAR 2023

Graphs expressed in thousands of dollars.

1% Use of Money 1% Licenses & Permits $1,300 REVENUES –
Where the money comes from...
and Misc. $2,113 Property Taxes
$72,730 In order for Linn County to provide necessary services for residents, the
Charges for Services County must generate revenue.

$8,826 6% Property taxes are the largest source of revenue for Linn County and account
for 49% of total revenues in FY23.
Other Taxes 7%
$9,413 Intergovernmental funds is revenue received from another government
that must be used for a specific purpose. The percentage increased in FY23
REVENUES 49% primarily due to the receipt of federal American Rescue Plan Act funding and
FEMA funding.
36%
Other taxes includes Local Option Sales Tax revenue and utility replacement
Intergovernmental Total Revenues $148,057 excise tax.
$53,675
Charges for services includes fees collected by the Recorder, Treasurer, and
Sheriff, along with fees collected for safety, recreation, and health.

Use of money and property is interest received from investments, rental
income, and the sale of vehicles.

Miscellaneous revenue includes the sale of commodities, special
assessments, donations, transit fares, and unclaimed property.

Licenses and permits includes fees from alcoholic beverage and tobacco
permits, building permits, health and environmental licenses and permits, and
other licenses and permits.

Government Physical Health EXPENDITURES –
Services to Residents and Social Services $41,695 Where the money goes...

Debt Service $5,715 27% Public safety and legal services includes law enforcement, criminal
prosecutions, juvenile delinquency cases, medical examiner, and emergency
$5,796 4% 4% services.
6%
County environment Administration includes general County management, information
and education technology, and risk management services.

$9,081 Physical health and social services includes public health; veteran services;
and children, family, and elderly services.
Capital Projects 9% EXPENDITURES
$14,552 12% Roads and transportation includes road maintenance and equipment, and
the Linn County LIFTS transit program.
Roads and 23%
Transportation Capital projects include projects approved based on the five-year Capital
15% Improvement Plan, in addition to construction projects for roads and parks and
$18,629 one-time projects financed by bond proceeds.

Administration Public Safety and County environment and education includes the Conservation and Planning
Legal Services & Development departments.
& Other
$23,195 $36,134 Government services to residents includes elections, motor vehicle
registrations and licensing, and recording public documents.
Total Expenditures $154,797
Debt service includes principle and interest costs from bond issues.

RURAL PROPERTY TAX SAVINGS

Rural property owners will see property tax relief of $1.00 per thousand in the
rural services levy rate in FY23 due to Local Option Sales Tax revenue.

11The Gazette • Thursday, Dec. 29, 2022 •

Your Property Tax Dollars at Work

If you own property in Linn County, your annual tax bill funds much more than County < Inbox <<
government. Other agencies – including school districts and municipalities – each
establish a levy rate, which is reflected in annual tax bills. The Linn County Treasurer’s Linn County
Office collects property taxes and then distributes them to each of the taxing Homeowner 2023 Taxes
jurisdictions. Linn County receives only a portion of your property tax dollars while the
largest portion goes to your school district and/or city. The percentage of property taxes Physical health and $11.12
that fund Linn County services will vary depending on where your property is located. social services
As an example, approximately only 16% of property taxes paid by the average Cedar
Rapids resident is used to fund Linn County government operations and services. Public safety and $9.64 Monthly cost
legal services of property tax-
Linn County’s goal is to provide quality public services at an affordable cost. The cost supported
of County services in FY23 for the owner of a home valued at $150,000 is $39.58 per Administration $6.18 services by Linn
month. This is $4.50 less than FY22 and is based on the countywide levy rate of $5.85 County service
per $1,000 of taxable value. It does not include the rural levy rate paid by rural residents. areas in FY23
based on a
FIVE-YEAR COMPARISONS Capital projects $3.88 $150,000 home:

(Government-wide Actuals) Roads and transportation $3.46

Revenue Comparison County environment $2.23
(Millions of Dollars) and education

Debt service $1.55

180.0 Government services $1.52
to residents
160.0

140.0 TOTAL $39.58

120.0

100.0

80.0

60.0

40.0

20.0 County Taxes Paid by Homeowner

- FY 19 FY 20 FY 21 FY 22 The countywide levy rate for FY23 is $5.85 per $1,000 of taxable value. This rate is
FY 18 lower than FY22 due to the passage of Senate File 619 that moved Mental Health &
Disability Services (MHDS) funding from property tax to State appropriation. Rural
Property Taxes Charges for Services Operating Grants Other Capital Grants Linn County residents pay $8.56 per $1,000 of taxable value, which includes the
rural services levy of $2.71. Linn County’s countywide levy rate ranks second lowest
Expense Comparison among the six largest urban counties in Iowa.
(Millions of Dollars) The chart below is based on a home assessed at $150,000. County taxes paid by
homeowner decreased by one dollar in FY23.
160.0

140.0 $600
$500
120.0 $400 $528

100.0 $475

80.0

60.0

40.0

20.0 $300

- FY 19 FY 20 FY 21 FY 22 $200
FY 18

Public Safety Administration Roads Physical Health Mental Health Other FY 22 FY 23

12 • The Gazette • Thursday, Dec. 29, 2022 ABOUT THIS REPORT

Outstanding Achievement in This report is referred to as a Popular Annual Financial Report (PAFR) by the
Financial Reporting Government Finance Officers Association (GFOA) because it is intended to
provide the populace with information about Linn County’s financial condition in a
Linn County has earned the elements. Linn County’s Annual summarized, easily understandable format.
Government Finance Officers Comprehensive Financial Report
Association of the United States (ACFR), one of the supporting Financial information in this report is from Linn County’s audited Annual
and Canada (GFOA) Award for documents for this report, also Comprehensive Financial Report (ACFR) for the fiscal year ending June 30,
Outstanding Achievement in Popular represents award-winning work, 2022. The ACFR is prepared in accordance with generally accepted accounting
Annual Financial Reporting (PAFR) having earned the GFOA’s principles (GAAP) and contains audited financial statements. The information in
for its Popular Annual Financial Certificate of Achievement for the ACFR by its nature can be technical and complex and as such not as useful
Report for 23 consecutive years. This Excellence in Financial Reporting to residents wishing to gain an overview of the County’s finances. The PAFR has
is a prestigious national award that for 33 consecutive years. Linn County been prepared to simplify the information in the ACFR and better inform the public
represents a significant achievement has also received the Distinguished about the overall financial condition of the County, without the heavy use of
by a government. A panel of judges Budget Award from GFOA for 27 technical accounting terms or excessive detail. It is not intended to be a substitute
reviews each report and evaluates consecutive years. for the more detailed and audited ACFR.
them based on reader appeal,
understandability, distribution Linn County’s FY21 PAFR is currently This report is part of Linn County’s ongoing commitment to keep residents
methods, creativity, and other under review by GFOA. informed about the County’s finances and to be accountable for how tax dollars
are managed and spent. While the main purpose of this report is to provide easily
COMMENTS AND QUESTIONS accessible financial information, it also includes brief discussion of select County
programs and initiatives and demonstrates the vital role of county government.
This Popular Annual Financial Report (PAFR) is intended to provide
information about Linn County’s financial condition in a summarized, clear, and Linn County’s full Annual Comprehensive Financial Report and Popular Annual
transparent format. Send questions, comments, or suggestions to Linn County Financial Report are available from the Linn County Finance & Budget Department
Finance & Budget Department, 935 2nd St. SW, Cedar Rapids, IA 52404 or and online at LinnCountyIowa.gov/Finance.
email [email protected].
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1 Raytheon 8,200 4.94% LINN COUNTY QUICK FACTS
2 UnityPoint Health – St. Luke’s Hospital 3,000 1.81%

3 Transamerica Life Insurance Company 2,600 1.57% • Linn County FY23 Budget: • Approximate miles of
1.30%
4 Nordstrom Direct 2,150 $154.8 million secondary roads: 1,140

5 Hy-Vee Food Stores 2,130 1.28% • Percent of Budget from • Manages over 8,300

6 Cedar Rapids Community Schools 1,824 1.10% Property Taxes: 49% acres in the form of parks,
• Employees: 723 preserves, natural areas,
7 Kirkwood Community College 1,623 0.98% • Square Miles: 726 and trails
8 City of Cedar Rapids 1,505 0.91%

9 Mercy Medical Center 1,300 0.78% Population: 230,440 38Median Age:
$51,280Per Capita Personal Income: 37,216Public School Enrollment:
10 United Fire Group 1,200 0.72% 3%Unemployment: 3,024Private School Enrollment:

25,532 15.39%

Source: City of Cedar Rapids Official Statement Source: FY22 Linn County Annual Comprehensive Financial Report