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Home My WebLink AboutCounty of Linn - Public Financial ReportThe Gazette | Wednesday, Dec. 29, 2021 –IOWA– 2021 POPULARANNUAL FINANCIAL REPORT For the fiscal year ending June 30, 2021 2 • The Gazette • Wednesday, Dec. 29, 2021 TABLE OF CONTENTS Message to Residents . . . . .2 Government Structure . . . . .2 About Linn County . . . . . . . .3 Mission & Values . . . . . . . . .3 Major Accomplishments . . .4 Financial Highlights . . . . . . .9 Revenues & Expenditures . 10 Property Taxes . . . . . . . . . .11 About this Report . . . . . . .12 LINN COUNTY GOVERNMENT Welcome to Linn County’s fiscal year 2021 annual report. Each year, we publish an annual report to keep you, our residents, updated on the major challenges and accomplishments of your county government and to provide insight on how your taxpayer dollars are used to fund programs and services. In this year’s report, you will find themes emerge around resiliency, sustainability, and helping people. From our environment to our economy to our infrastructure, we here in Linn County are used to being resilient, but the events of the past two years have pushed many to the brink. The pandemic, the derecho, and hard economic times brought to light the systemic inequities that have always existed in our community. Through these great challenges, we have maintained continuous operations of the government, providing critical services to residents while looking for new and innovative ways to serve you and to bridge the gaps that exist for many of our residents. As you will see in the pages that follow, we are adapting to this season of great challenge. Your county government is efficient. Your county government is resilient. It is filled with experts and dedicated public servants who come to work every day thinking about how to help those in need in the present, while planning to meet the challenges that may still be generations away. We are proud of this work. We hope the information in this report makes you proud to be a Linn County resident. Sincerely, The Linn County Board of Supervisors A MESSAGE FROM THE BOARD OF SUPERVISORS Duties of the Board of Supervisors The Linn County Board of Supervisors is the legislative, policy-making, and administrative branch of county government . The Board sets the annual county levy rate; certifies the annual budget – including the budgets for the offices of the five other elected officials; oversees Linn County’s $130 million budget; creates ordinances; administers county services, such as road and bridge maintenance, social services, and land use planning; guides the strategic direction of the County; and other matters related to the health and welfare of Linn County and its residents . The Board of Supervisors has fiscal oversight of 20 departments and operational oversight of the majority of those departments and nearly 800 employees . All non-elected department directors report to the Board of Supervisors . The Supervisors also appoint members of various County boards and commissions . –IOWA– Photo cover by CalCam AP Linn County government provides residents with a wide range of services, including public safety and law enforcement; human and social services; public health; civil and criminal justice system services; parks and conservation; planning and development; construction and maintenance of secondary roads and bridges; vehicle registration; keeping records and vital statistics; elections; general and administrative support services; and more. Linn County’s departments work together and with partners locally, regionally, and nationally to provide these services and to meet the needs of residents. Linn County is governed by a three- member Board of Supervisors, elected by voters within districts to four-year staggered terms. Supervisors must live within their districts. The Board appoints a chair and a vice chair, who each serve one calendar year. The chair presides at all meetings of the Board and is recognized as the head of the County for all ceremonial purposes. The current governing structure of the Board of Supervisors took effect in January 2019, following a public vote to decrease the number of Board members from five to three. There had been five board members since 2009, when the public voted to increase the size of the original three-member board. In addition to the Board of Supervisors, voters elect the Linn County Attorney, Auditor, Recorder, Sheriff, and Treasurer. These offices are elected at-large to four-year terms. Stacey Walker District 1 Ben Rogers District 2 Louis J.Zumbach District 3 Find your district at LinnCountyIowa.gov/BoardofSupervisors The Gazette • Wednesday, Dec. 29, 2021 • 3 Joan McCalmant Recorder Sharon Gonzalez Treasurer Brian Gardner Sheriff Jerry Vander Sanden County Attorney Joel Miller Auditor Learn about the duties of your elected officials at LinnCountyIowa .gov . Meet Your Elected Officials A MESSAGE FROM THE BOARD OF SUPERVISORS ABOUT LINN COUNTY Linn County is located in East Central Iowa and is the second most populous county in the state with more than 229,000 residents. Originally home to the Sac, Fox, and Winnebago tribes, this area’s first settlers arrived in 1836. In 1839, the area was named Linn County in recognition of Lewis Fields Linn, a Missouri senator and strong proponent of Western expansion and development. The first rail line was established in Cedar Rapids in 1859. Barge and rail transportation were key in the emergence of Cedar Rapids as the freight, commerce, and grain milling center of Eastern Iowa. Today, the city is home to some of the largest grain processing companies in the world – Quaker Oats, Cargill, ADM Corn Processing, Ingredion, Genencor, Ralston Foods, and General Mills. The rural areas of Linn County grew as well. Farmsteads appeared and small communities developed. The communities varied in size, but often retail merchandise, professional services, and social activities became available for those nearby. Linn County has 18 incorporated communities and eight villages. Linn County is one of the fastest growing areas in Iowa. A report from the Population and Economic Forecasts Technical Advisory Committee predicted a 10% population increase each decade through 2030 and job growth of 14-21% each decade. Economy Linn County is Iowa’s largest manufacturing center and home to major employers in industries that include grain processing, aerospace, food and beverage, biosciences, information technology, and renewable energy. The variety of companies located here provide economic stability to the local economy. Modest growth in manufacturing will continue even though major employment gains continue to be in service industries with financial services representing the largest growth area from the prior year. Only about 2% of Linn County employment population is directly employed in farming. Education Two private, four-year liberal arts colleges and one university are located in Linn County, and the University of Iowa, University of Northern Iowa, and Iowa State University are all within easy driving distance. Iowa’s third-largest educational institution, Kirkwood Community College, provides two-year vocational and technical training degrees, along with continuing education opportunities. Source: Linn County FY22 Budget Document Stay informed — sign up for NOTIFY ME® Stay informed about County news, services, and events by subscribing to email and/or text message notifications. Topics available for subscription include: • E-newsletters • News releases • Meeting agendas • Election information • Road work • Snow removal updates • Air quality alerts • and more! Sign up today at LinnCountyIowa.gov/NotifyMe! Connect with Linn County Linn County Our Strategic Outcomes At Linn County we value our Customer-Centered Culture where our goal is to create a positive customer experience with every interaction . Everything we do at Linn County, from budgeting to programming, to delivering products and services, is guided by our strategic plan that focuses on three outcomes: • Customer Satisfaction • Quality of Life • Financial Health Our Mission Provide all customers the most satisfying products while maintaining sound fiscal management in order to enhance the quality of life in Linn County . Our Core Values ∙ Communicate openly and effectively ∙ Demonstrate personal integrity and respect for others ∙ Be accountable for our actions and decisions ∙ Recognize valued contributions ∙ Create a supportive, positive work environment 4 • The Gazette • Wednesday, Dec. 29, 2021 COVID-19 Response Continues Two years after the first confirmed case of COVID-19, we are still in a global pandemic. Linn County Public Health (LCPH) continued its COVID-19 response, maintaining incident command for the larger part of this fiscal year. Collaboration and partnership with cities and towns, healthcare providers, nonprofit organizations, and businesses enhanced our pandemic response. As the first COVID-19 vaccines received emergency use authorization under the U.S. Food and Drug Administration, LCPH’s response quickly shifted to vaccine planning and distribution. With the supply of vaccine initially limited, LCPH worked with partners to allocate the limited supply of vaccine to 116 vaccine providers according to the state’s tiered distribution plan. This occurred on a weekly basis through June 2021 when supply finally met demand. To ensure all members of the community had accurate information and access to COVID-19 resources and vaccine, LCPH convened a vulnerable populations workgroup in February 2021. The workgroup, which met eight times through June 30, 2021, consisted of trusted members of various vulnerable populations and comprised over 30 community agencies working directly with vulnerable population groups. Topics addressed included current COVID-19 information, vaccine hesitancy, vaccine access and barriers, shared resource materials, input on locations and neighborhoods for community clinics, and avenues for expanded communication and outreach. County Home Road Improvements Complete County Home Road is now open following completion of a three-phase, multi-year improvement project. Construction on County Home Road between N Center Point Road and Highway 13 included 10” concrete paving, the addition of right and left turn lanes, and single-lane roundabouts at the C Ave Extension and Alburnett Road intersections. Linn County also made traffic signal improvements at the intersection of County Home Road and N Center Point Road by installing traffic signals with dedicated turn arrows for the left turn lanes on both roads. These improvements will offer increased safety and better traffic flow on and around County Home Road for years to come. AdobeStock photo by Grandbrothers MAJOR ACCOMPLISHMENTS LCPH was the only health department in the state to hold a 24-hour mass vaccination clinic, delivering nearly 2,000 doses of COVID-19 vaccine in collaboration with a local pharmacy. Linn County Public Health Honored at Tribute to Heroes Linn County Public Health, along with Mercy Medical Center and UnityPoint Health — Cedar Rapids, was honored by the Cedar Rapids Freedom Festival, accepting the Tribute to Heroes recognition on behalf of frontline workers and medical professionals and staff . The Freedom Festival honored this group for their heroic efforts in responding to the COVID-19 pandemic in 2020 and 2021 . Greenhouse Gas Emissions & Climate Action Linn County has accomplished many “firsts” since declaring a climate crisis in 2019 . In 2020, the Linn County Board of Supervisors created Linn County’s first Office of Sustainability and hired Linn County’s first sustainability program manager . In 2021, Linn County’s Office of Sustainability released the County’s first greenhouse gas (GHG) emissions inventory . The inventory is the first step in documenting emission levels and sources of GHG emissions in Linn County and creating a climate action plan to reduce GHG emissions locally . This work becomes increasingly important as we continue to experience more devastating climate-related events with greater frequency . According to the National Climate Assessment, at-risk communities in the Midwest are becoming more vulnerable to climate change impacts such as flooding, drought, and increases in urban heat islands . East Central Iowa, including Linn County, is at particular risk for a greater number of catastrophic and intense storms, which will be further exacerbated by GHG emissions causing rising temperatures . In the last decade, Linn County has experienced a wide variety of climate change-related effects with two historic floods in 2008 and 2016 and the most recent derecho event that happened in August of 2020 causing extensive property damage and significant loss of Linn County’s tree canopy . Linn County will continue tracking key energy use and emissions indicators on an ongoing basis with yearly GHG inventories . A new Sustainability & Resiliency Advisory Committee, comprised of community stakeholders from the industrial, commercial, and residential sectors, will help complete the yearly inventories and monitor progress toward the goals and objectives of Linn County’s climate resolutions and advance Linn County’s commitment to environmental sustainability and resource protection . Linn County is committed to making an environmentally just future by addressing equity issues that are inherent in climate change . Linn County engaged in a variety of community outreach efforts—with some targeted at underrepresented communities— including surveys, focus groups, and a series of public forums to engage the public in climate action . Linn County will use the GHG inventory data, combined with input from community outreach efforts, to create the County’s first climate action plan . In December 2020, the Board of Supervisors passed a second resolution affirming the County’s commitment to the Global Climate Crisis and prioritizing vulnerable communities in climate mitigation projects. Benefit Eligibility Expanded for Veterans Linn County Veteran Affairs updated the department’s emergency assistance policy and guidelines making more veterans in Linn County eligible for emergency assistance. The Gazette • Wednesday, Dec. 29, 2021 • 5 Mental Health Access Center Linn County’s first Mental Health Access Center opened in March 2021. The Access Center provides services for adults experiencing a mental health or substance use crisis or with crisis behavioral health needs. The Linn County Board of Supervisors led creation of the Access Center in partnership with local law enforcement, hospitals, and local mental health partners. These community partners have long identified the need for a setting more appropriate than jail or a hospital emergency room for people to receive crisis mental health and substance use services. The Access Center provides this alternative. By assessing each person’s situation, service providers can provide the best option for each individual, including crisis stabilization, mental health screening, substance use screening, and connecting the individual to community- based services. Access Center partners expect to reduce the number of unnecessary hospitalizations and arrests and create a healthier community. The Access Center is under the management of Linn County Community Services, a department within Linn County government, with services provided by Abbe Health, Area Ambulance Service, Foundation 2, and Penn Center. The Access Center is open Monday through Friday from 8 a.m. to 10 p.m. No appointment is necessary. For services after hours, community members can call the Foundation 2 Mobile Crisis Teams at 319-362- 2174. The Linn County Mental Health Access Center is located at 501 13th St. NW, Cedar Rapids. Emergency Rental Assistance Program With assistance from Waypoint and HACAP, Linn County is administering rent and utility assistance through the federal Emergency Rental Assistance Program (ERAP) to residents of Linn County who have fallen behind on rent or utility payments due to financial hardships caused by the COVID-19 pandemic. To date, Linn County has distributed over $3.5 million of the $5.4 million allocated to Linn County, helping more than 1,000 local families. COMMUNITY COLLABORATIONS The Mental Health Access Center has served more than 300 people since opening in March 2021. Mental Health Awareness – Make It OK The daily stress caused by the COVID-19 pandemic, the derecho, and financial instability have had a big impact on our community . We were forced to cope with situations we never could have imagined and that we had little to no control over, and a lot of us struggled with our mental health as a result . If you found these past two years affected your mental health, you are not alone . Linn County has made addressing mental health one of our top priorities . We are a proud partner in the Make It OK! campaign to increase conversations and understanding about mental health . Attitudes and awareness surrounding mental health are changing as dialogue around brain health has increased nationally and locally . Now, more than ever, we need to combat the stigma surrounding mental health . Linn County reminds everyone that mental illnesses are real, help is available, and seeking help is a sign of strength . CARES Act Linn County distributed more than $215,000 in CARES Act funding from the state, providing pandemic relief to help mitigate the spread of COVID-19 to nearly 70 community partners including childcare providers, schools, and nonprofit organizations . The Linn County Juvenile Detention Center (JDC) holds youth ages 12-17 who have committed a crime and are deemed a risk to themselves or the community . Many youth in detention have experienced significant trauma and do not have the life experiences to handle the challenges, so they turn to unhealthy coping strategies . The events of the past two years have brought the important issue of mental health awareness into the national dialogue . During the COVID-19 pandemic, 27% of the youth in the JDC have expressed they have recently had suicidal thoughts . According to the Center for Disease Control and Prevention, the rate of suicide among those aged 10 to 24 increased nearly 60% between 2007 and 2018 . Add the stress of the pandemic, and it can easily be assumed many more youth have thoughts that are hard to share and thus expressed through inappropriate or life threatening behaviors . This past year, Linn County received a COVID-19 relief grant from the Greater Cedar Rapids Community Foundation to provide mental health services to the youth in detention in collaboration with UnityPoint Health – Cedar Rapids . The mental health of the youth in JDC is a critical aspect of stabilization, which is a part of Detention’s mission . This grant will help fund collaborated efforts for effective behavioral assessments that could change the trajectory of their lives . Mental Health Services for Youth in Detention 6 • The Gazette • Wednesday, Dec. 29, 2021 MAJOR PROJECTS Citing adverse effects of structural inequalities and systematic racism on communities of color, the Linn County Board of Health outlined steps to address racism as a public health crisis . Action steps include collaboration with community groups and businesses to achieve community-centered solutions such as incorporating implicit bias training, inclusion, and equity into organizational culture; offering educational opportunities to expand employees’ understanding of how racism affects individuals and the health of marginalized populations; providing tools to enable everyone to engage actively and authentically with communities of color; and creating inclusive workspaces by identifying specific activities and policies that increase diversity across the workforce and in leadership positions . Increasing collaboration to eliminate racism and racial bias within our communities will reduce health disparities and improve health outcomes . Youth Violence Prevention Linn County Public Health (LCPH) was one of only eight recipients nationwide of Preventing Violence Affecting Young Lives (PREVAYL) funding from The Centers for Disease Control and Prevention’s Division of Violence Prevention. This funding allows communities to address multiple forms of violence impacting adolescents and young adults in communities with high rates of violence. LCPH will receive $250,000 annually for a five-year project period to implement evidence-based prevention strategies from the CDC that address the intersection between violence, social determinants of health, and racial inequity. LCPH will work closely with community partners to continue to align with current violence prevention initiatives within Cedar Rapids and Linn County. PREVAYL is part of a federal package to reduce gun violence through investments in community violence intervention. ARPA Funding The American Rescue Plan Act (ARPA) of 2021 is a $1.9 trillion economic stimulus bill passed by the United States Congress and signed into law by President Biden on March 11, 2021. It is meant to speed up the United States’ recovery from the economic and health effects caused by the COVID-19 pandemic. This funding package builds upon the CARES Act from March 2020 and its extension in December 2020. ARPA provides a total of $350 billion in assistance for eligible state and local governments to respond to the economic impact from the COVID-19 pandemic. Linn County will receive $44 million in federal relief funds from ARPA. The Linn County Board of Supervisors quickly began examining ways to share those rescue funds and directed County staff to solicit community input and use that input to identify broad community priorities within the allowed use of funds. Linn County held a series of public engagement forums to share information about the ARPA program and how residents could help identify broad community priorities for funding. Linn County and the City of Cedar Rapids worked together to create a joint application process for ARPA funding. This cooperative effort between Linn County and the City of Cedar Rapids simplifies the process for applicants because they only need to apply once using the joint application. Submissions will be routed electronically to either the city or Linn County for review. City and Linn County staff will review proposals and collaborate on those projects within the City of Cedar Rapids. This will help ensure the most effective use of funds and allows for projects that address the broad scope of community needs. The online application is available at www.CR-LinnARPA.org or by links through both the City and Linn County websites. Applications for this funding are due by noon on January 7, 2022. Commitment to Health Equity Linn County Awards $1 Million to PATCH Program The Linn County Board of Supervisors approved $1 million to the Housing Fund for Linn County for the PATCH Program (Providing Assistance to Community Homeowners). The funding comes from Linn County’s portion of the federal American Rescue Plan Act (ARPA) and will be released in up to four installments of $250,000 each. The PATCH Program is a donation-based program established after the 2020 derecho to help low-to- moderate income Linn County homeowners with gap funding for storm repairs and navigating the home repair process with contractors. Linn County and the City of Cedar Rapids have worked collaboratively with local nonprofits to ensure a coordinated effort. This $1 million funding will be available to help homeowners who live in Linn County and whose homes were damaged by the derecho, including mobile homes. The program helps Linn County homeowners who were already disproportionately impacted by the pandemic. The types of assistance available through PATCH and the program requirements are available on the East Central Iowa Council of Governments website at www.ecicog.org/patch. Utility-scale solar projects in Linn County have received a lot of attention lately . As of the printing deadline of this report, only one utility company has submitted a utility-scale solar application: Coggon Solar LLC . No other utility company has submitted a solar application to Linn County . The application from Coggon Solar is currently undergoing the required review process . The review process is the same for all utility- scale solar applicants . All utility-scale solar applicants in Linn County must undergo a review by the Technical Review Committee, the Planning & Zoning Commission, and three readings by the Board of Supervisors . Each meeting is open to the public, and public comment is taken during the Planning & Zoning Commission meeting and the Board of Supervisors meetings . The review process is designed to review all applications thoroughly against the development standards outlined in Linn County’s utility-scale solar ordinance . Additional standards may be imposed as part of the review process . In addition to meeting general rezoning requirements, proposed utility-scale solar projects must also meet specific requirements regarding the potential unique impacts of these large-scale projects including glare minimization, visual screening, fencing, mitigation plans for potential damage to public infrastructure such as roads, and a decommissioning plan with accompanying financial security . More information is available at LinnCountyIowa .gov/SolarFarms . Utility-Scale Solar The Gazette • Wednesday, Dec. 29, 2021 • 7 INFRASTRUCTURE IMPROVEMENTS Our Local Food Systems We have witnessed firsthand how supply chain disruptions can have serious impacts on the entire food system. The Linn County Food Systems Council—which advises the Board of Supervisors on policies and programs to make the Linn County food system economically, environmentally, and socially sustainable—spent a year researching and assessing four key areas in our local food system: production, procurement, processing, and barriers to entry and expansion of businesses working within the food system. The goal was to better understand the Linn County food system and how Linn County can increase production and improve access to healthy, local foods. This assessment identified a number of next steps and was a first step toward identifying the challenges and opportunities to develop the infrastructure needed to create a vibrant, diverse, and accessible local food system. Voters Extend Local Option Sales Tax On Nov. 2, 2021, Linn County voters chose to extend the 1% local option sales tax through June 30, 2034, in both the metro area and unincorporated Linn County. Each jurisdiction will use its portion of the revenue according to the uses that were listed on the ballot. Linn County will use its approximate $6 million per year to improve the secondary road system (50%), fund Linn County Conservation projects (25%), and provide property tax relief on property located in the rural unincorporated areas of Linn County (25%). Only voters who live in unincorporated Linn County voted on the uses proposed for Linn County’s share of the LOST revenue. Public Art Visitors to the Dr . Percy and Lileah Harris Building are greeted by a new colorful, two-story mural that, in the spirit of the building’s namesakes, explores the power of relationship, individual friendships, and service . In the upper right hand corner of the artwork, hands hold an image of a young boy writing and drawing, sending the message that our future is being written by our youth who are sheltered and supported by the generations that came before them . The centerpiece of the design is a large tree that represents our community, the history, and new growth . Members of the community created the individual leaves from mosaic pieces . Monarchs and Swallowtail butterflies fly through the design, representing transformation, joy, and hope with a nod to our natural environment and need for sustainable models . Artists Greta McLain, Jacqui Rosenbush, and Kendra Kallevig of GoodSpace Murals in Minneapolis created the mural onsite. These artists also helped create the George Floyd mural in Minneapolis. The #1 barrier identified by surveyed farmers in reaching their production goals was a lack of customer knowledge on the value and benefits of buying locally grown products. Saturated Buffer Linn County Soil Conservation, in partnership with the United States Department of Agriculture, the Iowa Department of Agriculture and Land Stewardship, Indian Creek Watershed Management Authority, and a local landowner, installed a saturated buffer on farmland adjacent to the Linn County Solid Waste Agency . A saturated buffer is an edge of field system to which drainage water is routed . Saturated buffers reduce water pollution by absorbing nutrients . This saturated buffer will intercept drainage water from adjacent farmland, absorb pollutants, and return cleaner water to a drainage ditch contributing to nearby Indian Creek . This project is part of the Indian Creek Soil Health Partnership, which works with farmers to improve soil health while reducing nutrient loss . Clean-up and restoration from the derecho that swept through Linn County in August 2020 continues in many areas of Linn County, including County parks . Through a “salvage harvest,” Linn County salvaged more than 1,300 logs from large, high-quality trees destroyed in the storm from over 200 acres of woodland . These logs were sold for commercial products with proceeds from the sale used to fund ongoing restoration and sustainability efforts in Linn County . More salvage work remains with completion expected in spring 2022 . However, this cleanup and salvage of damaged trees is just the beginning of restoration . The destruction has raised concerns about invasive species and the future of our timber resources . With much of the tree canopy destroyed, existing invasives may be energized by the sunlight and now able to penetrate the forest floor and take over an area . Damaged trees also are more susceptible to disease, which could cause a loss of additional trees, advancing the necessity of replanting . The good news is that additional tree debris has been removed from several areas to provide access to control invasive species and allow large-scale replanting of native trees such as oak and hickory . Linn County Conservation cleared and grubbed approximately 30 acres of conifers (evergreens) destroyed by the derecho . Linn County Conservation has planted more than 300 trees primarily in campgrounds and picnic areas at Wanatee Park . This is only a fraction of what will be planted in the future . Once salvage and clearing operations are complete, thousands of seedling trees will be introduced over the next several years . These newly planted trees, aided by considerable care the first few years, will form the next generation of forest . Derecho Salvage Harvest 8 • The Gazette • Wednesday, Dec. 29, 2021 Accrual Basis – The recording of the financial effects on a government of transactions and other events and circumstances that have cash consequences for the government in the periods in which those transactions, events, and other circumstances occur rather than only in the periods in which cash is received or paid by the government. Appropriation – An authorization made by the governing body to establish legal authority for officials to obligate and expend resources. Assessed Value – A value that is established for real estate or other property by a government as a basis for levying taxes. Property values are established by the City Assessor if located in Cedar Rapids, or by the County Assessor if located outside Cedar Rapids city limits. Deferred Inflow of Resources – The amount of assets that have been recognized but the related revenue has not been recognized since the assets are not collected within the current year or expected to be collected soon enough thereafter to be used to pay liabilities of the current year. Includes property tax receivable not collected within 60 days after year end. Deferred Outflow of Resources – Represents a consumption of net position that applies to a future period and will not be recognized as an outflow of resources until then. Consists of unrecognized items not yet charged to pension expense and contributions from the employer after the measurement date but before the end of the employer’s reporting period. General Fund – The fund used to account for the activities of a government that are carried out primarily to provide services to citizens and that are financed primarily through taxes and intergovernmental revenues. Levy – The total amount of taxes imposed by the government. Levy Rate – The rate used in calculating taxes based upon the value of property, expressed in an amount per thousand dollars of assessed value. Net Investment in Capital Assets – Equals capital assets net of accumulated depreciation and any outstanding borrowings used for their acquisition. Property Tax – Taxes levied according to the property’s taxable value and the tax rate. Restricted Net Position – Assets are reported as restricted when there are limitations imposed on their use by legislation, creditors, grantors, or laws or regulations of other governments.Rollback – The reduction in taxable value of property as computed annually by the State of Iowa. Unrestricted Net Position – Represents the difference between assets and liabilities not restricted for use. Net position serves as an indicator of a government’s financial position. The assets and deferred outflows of resources of the County exceeded the liabilities and deferred inflows of resources at the close of the most recent fiscal year by $216,701,000. The largest portion of the County’s net position is the Net Investment in Capital Assets (e.g., land, infrastructure, buildings, and machinery and equipment). The $2,607,000 increase includes an increase of $6,353,000 in capital assets and a $1,470,000 net increase in general obligation bonds. Unrestricted net position — the part of net position that can be used to finance day-to-day operations without constraints established by debt covenants, enabling legislation, or other legal requirements — decreased $7,621,000 to a deficit of $17,527,000 at June 30, 2021. Current and other assets increased $24,300,000 to $181,912,000. Included was an increase of $25,074,000 or 40.8% in pooled cash and investments due to the receipt of $24,164,000 of American Rescue Plan Act (ARPA) funding from the United States Treasury and increased general fund revenue from Cares Act grant reimbursements. Capital projects pooled cash includes proceeds for projects planned as part of the Land, Water & Legacy bonds issued for the $40 million voter approved referendum, offset by a reduction in cash for the derecho storm expenses that will be reimbursed by Federal Emergency Management Agency (FEMA) in fiscal year 2022. A decrease in the Mental Health Disability Services (MHDS) fund pooled cash resulting from a planned reduction in fund balance in compliance with legislation by the State of Iowa was offset by an increase in the Secondary Roads fund pooled cash, the result of additional Road Use Tax Fund (RUTF) funding received from the State of Iowa. Accounts receivable increased by $1,194,000 due to deferred revenue received for services provided by the Conservation department following the derecho storm clean-up in early fiscal year 2021. STATEMENT OF NET POSITION GLOSSARY OF TERMS Replanting Lost Trees In collaboration with 11 community partners, Linn County’s Office of Sustainability and Linn County Conservation joined forces with Monarch Research in its Planting Forward project to re-canopy Linn County following the 2020 derecho. The program provided trees to those who faced barriers to accessing these valuable natural resources. Barriers included financial barriers and physical barriers to planting the trees. Funding was provided by the Planting Forward initiative started by Clark McLeod and Monarch Research. The trees planted were native to Iowa, focusing on oak species, which support over 500 moth and butterfly species according to the Iowa Department of Natural Resources. Trail Improvements Linn County Conservation made progress on its parks and trail improvements this past year, including adding additional miles of hard surfacing to the Cedar Valley Nature Trail . The project, from just west of Center Point to Highway 150 in Urbana, also corrected long-term drainage and erosion issues along the route and improved user safety . The underpass at Interstate 380 is now lighted and warning lights were installed at each approach . ADA-compliant detectable warning panels have also been added at intersections along the trail route . Although the trail is open, there may be a few days in spring 2022 where the trail may be closed to complete some minor trail work . Thanks to this work, trail users can now enjoy a 20-mile stretch of hard-surfaced trail from the Hiawatha trailhead to Urbana . Among other “firsts” in Linn County this past year, Linn County took the first steps toward creating its first Resiliency Hub focused on providing essential resources for residents . The first steps in developing this innovative hub focused on creating the infrastructure to provide access to local and nutritious food . Through local partnerships with nonprofit organizations such as Feed Iowa First, the National Association for the Advancement of Colored People (NAACP), and the Salvation Army, an urban farm and community garden structure was developed to improve access to nutritious, locally grown, culturally relevant, and organic produce . The NAACP Cedar Rapids Climate and Environment Committee is managing the urban farming plots . Future plans for the Resiliency Hub include solar- charging stations and free public Wi-Fi . Resiliency Hub Website Refresh Linn County’s website www.LinnCountyIowa.gov will go live with a new look in early 2022 to make the most-searched-for content easier to find. Watch for the refreshed look! Linn County’s website received 1.8 million visits in 2021. The Gazette • Wednesday, Dec. 29, 2021 • 9Financial Highlights of Fiscal Year 2021 Statement of Net Position 20202021 $433,275 $12,537 $144,095 $85,016 $216,701 $402,623 $11,774 $112,531 $89,598 $212,268 TotalAssetsTotalAssets Net positionNet position Deferred inflows of resourcesDeferred inflows of resources TotalLiabilitiesTotalLiabilitiesDeferred outflows of resourcesDeferred outflows of resources For Years Ending June 30, 2021 and June 30, 2020(Thousands of Dollars) Total Net Position For Years Ending June 30, 2021 - June 30, 2018 (Thousands of Dollars) $216,701 $212,268 $211,502 $209,076 20202021 2019 2018 The Statement of Net Position and Statement of Activities are prepared on the accrual basis for the year ended June 30, 2021. The budgeted revenue and expenditures summaries include governmental funds only. Revenues for Linn County’s governmental activities increased $27,301,000 or 22.6% while total expenses increased $23,370,000 or 19.4%. Key elements include: • The $8,256,000 increase in County property taxes was due to an increase in the MHDS levy rate, following a reduction in fiscal years 2019 and 2020. • The $7,611,000 increase in operating grants was primarily due to COVID-19 and Cares Act funding. • Reduced investment earnings were due to the negative impact of COVID-19 on investment income. • The public safety increase included additional staffing and overtime in the Sheriff’s Office, and the implementation of a video visitation system. • The public safety and legal services increase of $2,339,000 is due to an increase in staffing, overtime and the implementation of a video visitation system in the Correctional Center. • Roads and transportation expenses increased due to additional road maintenance projects. • Administration expenses increased in fiscal year 2021 due to COVID-19 costs including temporary security staffing at multiple locations. STATEMENT OF ACTIVITIES For Years Ended June 30, 2021 and 2020 GOVERNMENT-WIDE REVENUES (Expressed in millions) GOVERNMENT-WIDE EXPENSES (Expressed in millions) Property taxes Charges for services Operating grants and contributions Other county taxes Capital grants and contributions Other revenues State replacements and credits Roads and transportation Public safety and legal services Administration Physical health and social services Mental health County environment and education Government services to residents $10 $5 $10 $15 $20 $25 $30 $35 $40 $450 $20 $30 $40 $50 $60 $70 $800 FY21 FY20 FY21 FY20 10 • The Gazette • Wednesday, Dec. 29, 2021 GOVERNMENTAL FUNDS BUDGETED FOR FISCAL YEAR 2022 Graphs expressed in thousands of dollars. EXPENDITURES – Where the money goes... Public safety and legal services includes law enforcement, criminal prosecutions, juvenile delinquency cases, medical examiner, and emergency services. Administration includes general County management, information technology, and risk management services. Physical health and social services includes public health, veterans services, the Mental Health Access Center, and children, family and elderly services. Roads and transportation includes road maintenance and equipment, and the Linn County LIFTS transit program. Capital projects include projects approved based on the five-year Capital Improvement Plan, in addition to construction projects for roads and parks. Mental health expenditures are for services to those with mental health and intellectual disabilities. County environment and education includes the Conservation and Planning & Development departments. Government services to residents includes elections, motor vehicle registrations and licensing, and recording public documents. Debt service includes principle and interest costs from bond issues. REVENUES – Where the money comes from... In order for Linn County to provide necessary services for residents, the County must generate revenue. Property taxes are the largest source of revenue for Linn County and account for 60% of total revenues in FY22. Intergovernmental funds is revenue received from another government that must be used for a specific purpose. Other taxes includes Local Option Sales Tax revenue and utility replacement excise tax. 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 and rental income. 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 Total Revenues $123,542 Licenses & Permits $1,343 Use of Money and Misc. $2,000 Charges for Services Other Taxes Intergovernmental Property Taxes $74,604 $29,031 $8,649 $7,915 3%1% REVENUES 23% 7% 6% 60% Total Expenditures $130,698 Government Services to Residents Public Safety and Legal Services County environment and education Mental Health & Disability Services Capital Projects Physical Health and Social Services Roads and Transportation $17,917 $18,554 $16,243 $13,915 $10,118 $34,100 $8,783 $5,502 $5,566 Administration & Other Debt Service 25% 14% 13%12% 12% 9% 7% 4%4% EXPENDITURES RURAL PROPERTY TAX SAVINGS Rural property owners will see property tax relief of $1.00 in the rural services levy rate in FY22 due to Local Option Sales Tax revenue. The Gazette • Wednesday, Dec. 29, 2021 • 11 FY 21 If you own property in Linn County, your annual tax bill funds much more than County 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 Office collects property taxes and then distributes them to each of the taxing 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 that fund Linn County services will vary depending on where your property is located. 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. Linn County’s goal is to provide quality public services at an affordable cost. The cost of County services in FY22 for the owner of a home valued at $150,000 is $44 per month. This is eight cents less than FY21 and is based on the countywide levy rate of $6.24 per $1,000 of taxable value. It does not include the rural levy rate paid by rural residents. Your Property Tax Dollars at Work $600 $500 $400 $300 $200 FY 22 $528 County Taxes Paid by Homeowner The countywide levy rate for FY22 is $6.24 per $1,000 of taxable value. Rural residents pay $8.95 per $1,000 of taxable value, which includes the rural services levy of $2.71. Linn County’s countywide levy rate ranks fourth among the six largest urban counties in Iowa. The chart below is based on a home assessed at $150,000. County taxes paid by homeowner decreased by one dollar in FY22. $529 Revenue Comparison (Millions of Dollars) Expense Comparison (Millions of Dollars) FIVE-YEAR COMPARISONS (Government-wide Actuals) 140.0 120.0 100.0 80.0 60.0 40.0 20.0 - 160.0 120.0 100.0 80.0 60.0 40.0 20.0 - 140.0 160.0 FY 17 FY 17 FY 18 FY 18 FY 19 FY 19 FY 20 FY 20 FY 21 FY 21 Property Taxes Public Safety Administration Physical Health Mental Health OtherRoads Charges for Services Operating Grants Other Capital Grants Monthly cost of property tax- supported services by Linn County service areas in FY22 based on a $150,000 home: < Inbox << Linn County Homeowner 2022 Taxes Public safety and legal services $12.05 Administration $6.56 Physical health andsocial services $6.33 Capital projects $4.92 Roads and transportation $3.78 Mental health anddevelopmental disabilities $3.58 County environmentand education $2.87 Government servicesto residents $1.97 Debt service $1.94 TOTAL $44.00 12 • The Gazette • Wednesday, Dec. 29, 2021 Linn County has earned the Government Finance Officers Association of the United States and Canada (GFOA) Award for Outstanding Achievement in Popular Annual Financial Reporting (PAFR) for its Popular Annual Financial Report for the fiscal year ended June 30, 2020. This is a prestigious national award that represents a significant achievement by a government. A panel of judges reviews each report and evaluates them based on reader appeal, understandability, distribution methods, creativity, and other elements. An Award for Outstanding Achievement in Popular Annual Financial Reporting is valid for a period of one year. Linn County has received this award for 23 consecutive years. Linn County’s Annual Comprehensive Financial Report (ACFR), one of the supporting documents for this report, also represents award-winning work, having earned the GFOA’s Certificate of Achievement for Excellence in Financial Reporting for 32 consecutive years. Linn County has also received the Distinguished Budget Award from GFOA for 26 consecutive years. Outstanding Achievement in Financial Reporting Popular Annual Financial Report FY 2021 Learn more about Linn County government and its services at LinnCountyIowa.gov.–IOWA– COMMENTS AND QUESTIONS This Popular Annual Financial Report (PAFR) is intended to provide information about Linn County’s financial condition in a summarized, clear, and transparent format. Send questions, comments, or suggestions to Linn County Finance & Budget Department, 935 2nd St. SW, Cedar Rapids, IA 52404 or email Communications@linncountyiowa.gov. ABOUT THIS REPORT This report is referred to as a Popular Annual Financial Report (PAFR) by the Government Finance Officers Association (GFOA) because it is intended to provide the populace with information about Linn County’s financial condition in a summarized, easily understandable format. Financial information in this report is from Linn County’s audited Annual Comprehensive Financial Report (ACFR) for the fiscal year ending June 30, 2021. The ACFR is prepared in accordance with generally accepted accounting principles (GAAP) and contains audited financial statements. The information in the ACFR by its nature can be technical and complex and as such not as useful to residents wishing to gain an overview of the County’s finances. The PAFR has been prepared to simplify the information in the ACFR and better inform the public about the overall financial condition of the County, without the heavy use of technical accounting terms or excessive detail. It is not intended to be a substitute for the more detailed and audited ACFR. This report is part of Linn County’s ongoing commitment to keep residents 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 financial information, it also includes brief discussion of select County programs and initiatives and demonstrates the vital role of county government. Linn County’s full Annual Comprehensive Financial Report and Popular Annual Financial Report are available from the Linn County Finance & Budget Department and online at LinnCountyIowa.gov/Finance. June 30, 2018 June 30, 2020. Source: City of Cedar Rapids Official Statement TOP 10 EMPLOYERS Employees Percent of Total County Employment Collins Aerospace 8,200 4 .88% Transamerica Life Insurance Company 3,800 2 .26% UnityPoint Health – St . Luke’s Hospital 2,979 1 .77% Nordstrom Direct 2,150 1 .28% Hy-Vee Food Stores 2,130 1 .27% Cedar Rapids Community Schools 1,824 1 .09% Kirkwood Community College 1,623 0 .97% Mercy Medical Center 1,300 0 .77% City of Cedar Rapids 1,267 0 .75% United Fire Group 1,200 0 .71% 26,473 15 .75% 10 9 8 7 6 5 4 3 2 1 • Linn County FY22 Budget: $130.7 million • Percent of Budget from Property Taxes: 60% • Employees: 726 • Square Miles: 726 • Approximate miles of secondary roads: 1,140 • Manages over 8,300 acres in the form of parks, preserves, natural areas, and trails Population: 229,204 Per Capita Personal Income: $57,925 Unemployment: 3.5% Median Age: 38 Public School Enrollment: 37,225 Private School Enrollment: 2,557 LINN COUNTY QUICK FACTS Contact us at 319-892-5000 Note: Total employment encompasses the Cedar Rapids Metropolitan Statistical Area Source: FY21 Linn County Annual Comprehensive Financial Report