Clinton City committee reviews budget surplus, questions oversight of Tailgate & Tallboys finances

Clinton City councilors at a Committee of the Whole meeting reviewed the near‑final general fund and questioned how the city is handling finances for the Tailgate & Tallboys concerts, which are run by outside promoters.

The council heard that the proposed general fund budget has not changed since the prior workshop and shows a surplus of $137,590.52. Council members asked for further detail on several event‑related items after staff said the city’s role in handling Tailgate & Tallboys money has shifted in recent years.

Finance staff (identified in the meeting as Anita and the finance department) told councilors that the city originally planned approximately $500,000 for the event program in early years, and that about $383,000 has been spent to date over multiple years. City documents reviewed at the meeting show the council previously authorized up to $1.5 million per year for three years for the event program; staff said the city has not spent that full amount and that actual charges so far are well below that commitment.

Councilors pressed staff for details about where this year’s event payments are coming from. Staff said the city no longer posts Tailgate & Tallboys activity directly as a labeled general fund expenditure; instead, recent event payments have been processed as interfund borrowing when necessary and later repaid when ticket sales and sponsorships clear. Staff said the city has not made a labeled journal entry in the general fund showing a “Tailgate & Tallboys” expense and that the event promoter handles most of the operational finances under contract.

On the event promoter relationship: staff identified USA Concerts and a local partner, Peachtree, as the organizations running the event. Officials said Peachtree now handles the promoter bank account and that ticket sales, food and beverage, merchandise and camping revenue are deposited to the promoter’s account; in some years the city has advanced deposits and later been reimbursed. Staff stated the city still receives sponsorships and can provide the event budget and expense reports, but that routine bill paying for the event is run through the promoter under the existing contract. Staff said the city has access to event financial data and that monthly financial statements could be provided to council if the council requests them.

Council members asked whether overtime and other city department costs for the event were reimbursed. Staff reported that public safety (police and fire) and parks staff worked at the concert. They said there was no direct reimbursement from the promoter for department overtime for the most recent concert because many staff were salaried and were scheduled on different shifts; other one‑time overtime was reimbursed in past years. Staff confirmed that departments that incurred reimbursable overtime were reimbursed for those costs for the most recent concert.

Councilors also discussed the promoter contract and the arrival of an equity partner. Staff said the promoter contract requires the promoter to handle the finance functions and that the city’s earlier practice — where staff would advance deposits and later be reimbursed — changed when the equity partner took a role. Staff said the city can request and receive supporting invoices and budgets and will bring a proposal for more regular financial reporting from the promoter to a future Committee of the Whole meeting.

On the budget process more broadly, staff said they will start a pre‑budget review and work group to dig into department budgets line by line, with an initial focus on police and fire because personnel is the largest single cost. The group will aim to produce refinements ahead of the FY2027 budget and report back to the full council during the budget cycle.

Formal action: the committee voted to move the general fund recommendation forward to the city council for final action. (See actions[] for a record of the motion.)

The meeting also covered the proposed tax levy and borrowing plans. Staff described changes to employee benefit levies and the capital improvement program that reduced the city levy rate compared with an earlier estimate; staff presented a proposed combined city levy in the same meeting packet that incorporates employee benefit levies, a possible transit levy option, property/liability insurance needs and a debt‑service component tied to planned borrowing. Staff said the city will continue to work with its financial advisors to limit borrowing growth; council discussion signaled an appetite to hold growth projections conservative while planning the 10‑year CIP.

Council members received several community updates, including a report from a council delegation that attended Grow Clinton County Day in Des Moines. Council members said the smaller delegation enabled more focused meetings with state leaders and agency staff, and that the delegation asked officials about recent state policies affecting local levy growth.

Council members also announced the death of longtime community volunteer Gary McDermott, who chaired the city’s ADA advisory group. Staff said funeral and visitation information would be shared with the council so members and residents could pay respects.

Ending: Staff agreed to bring the Tailgate & Tallboys financial statements, a proposed schedule for promoter reporting and a proposed short agenda item on the promoter contract and oversight to an upcoming Committee of the Whole meeting. The council’s budget work group will begin scheduling pre‑budget review meetings with department heads and return with recommendations before the formal FY2027 process.