The City Council of Webster City voted to approve both revenue and expenditure amendments to the fiscal year 2026-27 budget. The move comes as the state-imposed deadline of June 30 for such final fine-tunings is two weeks away.

In a memo to the council, city Finance Director Dodie Wolfgram said, “The Iowa Department of Management requires a budget amendment if a city exceeds the certified budget expenditures, or receives less than the budgeted revenues in any program or function within the current fiscal year. If either of these happen without an amendment, we’ll receive a finding in our annual audit report.”

A finding is a statement by auditors indicating a potential oversight or inaccuracy in financial statements.

Amendments to revenue forecasts include reduced property tax receipts of $23,172; a reduction in other city taxes totaling $28,720; reduced fees from permits of $60,000; and reduced liquor licensing fees estimated at $6,000.

Intergovernmental revenues were adjusted downward by $97,336 for road use taxes; $477,091 in federal and state airport grants; $272,500 in state grants for capital projects, and $1,063,483 in reimbursements. The reimbursements were made to conform to the state’s official budget forms.

Water and sewer income is being adjusted downward, by $207,615 and $172,823, respectively.

In a final amendment, miscellaneous revenues will be increased by $3,142,065 for electric utility projects.

On the expenditure side, $1,000 is being added for mosquito control; $257,000 to construct the East Twin Park shelter and to cover higher utility expenses at both Fuller Hall and the outdoor pool, in addition to unexpected equipment repair costs.

An increase of $1,103,000 was approved for industrial park certification and to fund downtown revitalization; $45,000 is being added for liability and property insurance and additional computer equipment before June 30.

Debt service expenses related to the 2025 general obligation bond will add a further $131,009.

Street repairs that may be completed before June 30 will cost an additional $1,300,000 vs. previously budgeted amounts.

A public hearing, during which the second reading of an ordinance providing division of tax levies in the Riverview Urban Renewal Area passed without comment from the public. Council waived a third reading, voting instead to pass and adopt the measure.

As a result, any incremental TIF funds generated by three of the city’s largest industries — Taslers, Inc, Mary Ann’s Specialty Foods and Webster City Custom Meats — will accrue to a new city fund for economic development incentives and/or low-to-moderate income housing.

In other actions, the council:

• Agreed to set a public hearing to review environmental aspects of planned improvements to the city’s wastewater treatment plant. This is required for the city to qualify for the state revolving loan fund, a low-interest source of financing for large municipal projects. The city manager was authorized to make an application for the loan.

• Allowed writing off $36,130.96 in unpaid utility bills and $22,703.08 in other unpaid bills, including airport hanger rental, frozen water meters and mowing. In requesting the write-off, Wolfgram said the probability of collecting on accounts six months or older is low. The unpaid bills will be registered in the Iowa Setoff Program which withholds state income tax refunds and casino winnings from those with outstanding debts.

• Supported revision of Chapter 10, Article 11, Sec. 10-22 of city code to update the present regulations to allow a garage of 900 square feet or less to be built on a floating slab. Present code only allows garages up to 720 square feet or smaller. Floating slabs are poured directly over gravel and do not have separate footings put in for support.

• Will set a hearing to add two defining amendments to Chapter 50 of the city’s zoning code. The first defines reusable, steel shipping containers as separate from accessory buildings; the second prohibits people from living in the shipping containers and delineates where they may legally be placed in Webster City.

• Authorized the Street Department to spend up to $250,000 for additional concrete repairs this summer. Work will be performed by T.K. Concrete of Pella and will be paid for from the local option sales tax fund.