Iowa Department of Management: Local Government Budget Publication

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COUNTY NAME:	NOTICE OF PUBLIC HEARING -- BUDGET ESTIMATE					CO NO:
Marshall	Fiscal Year July 1, 2017 - June 30, 2018					64
The County Board of Supervisors will conduct a public hearing on the proposed Fiscal Year County budget as follows:
Meeting Date:	Meeting Time:	Meeting Location:
02-21-2017	9:00 a.m.	Courthouse Meeting Room 2
At the public hearing any resident or taxpayer may present objections to, or arguments in favor of, any part of the proposed budget. This notice represents
a summary of the supporting detail of revenues and expenditures on file with the County Auditor. A copy of the supporting detail will be furnished upon
request.
Average annual percentage changes between "Actual" and "Budget" amounts for "Taxes Levied on Property", "Other County Taxes/
TIF Tax Revenues", and for each of the ten "Expenditure Classes" must be published. Expenditure classes proposing "Budget" amounts,
but having no "Actual" amounts, are designated "NEW".
County Web Site (if available):				County Telephone Number:
www.co.marshall.ia.us				641-754-6330
Iowa Department of Management			Budget	Re-Est	Actual	AVG
Form 630 (Publish)			2017/2018	2016/2017	2015/2016	Annual
REVENUES & OTHER FINANCING SOURCES						% CHG
Taxes Levied on Property*		1	12,680,216	12,448,126	12,661,499	0.07
Less: Uncollected Delinquent Taxes - Levy Year		2	0	0	3,560
Less: Credits to Taxpayers		3	859,173	834,093	850,946
Net Current Property Taxes		4	11,821,043	11,614,033	11,806,993
Delinquent Property Tax Revenue		5	0	0	799
Penalties, Interest & Costs on Taxes		6	80,000	80,000	101,691
Other County Taxes/TIF Tax Revenues		7	2,209,390	2,421,262	2,017,711	4.64
Intergovernmental		8	7,454,049	7,503,319	7,591,446
Licenses & Permits		9	50,118	49,660	64,953
Charges for Service		10	765,025	746,761	920,379
Use of Money & Property		11	196,298	198,176	210,582
Miscellaneous		12	674,600	708,925	428,773
Subtotal Revenues		13	23,250,523	23,322,136	23,143,327
Other Financing Sources:
General Long-Term Debt Proceeds		14	0	0
Operating Transfers In		15	3,512,500	2,991,128	2,684,641
Proceeds of Fixed Asset Sales		16	5,000	10,000	42,518
Total Revenues & Other Sources		17	26,768,023	26,323,264	25,870,486
EXPENDITURES & OTHER FINANCING USES
Operating:
Public Safety and Legal Services		18	8,119,419	7,960,978	7,423,916	4.58
Physical Health and Social Services		19	803,738	822,568	631,466	12.82
Mental Health, ID & DD		20	1,065,010	992,443	1,061,800	0.15
County Environment and Education		21	1,310,766	1,158,212	959,723	16.87
Roads & Transportation		22	7,131,900	7,373,208	6,740,523	2.86
Government Services to Residents		23	1,046,080	1,060,877	831,108	12.19
Administration		24	3,050,613	2,981,867	2,456,159	11.45
Nonprogram Current		25	0	0	0
Debt Service		26	777,300	750,000	731,651	3.07
Capital Projects		27	1,205,302	961,453	482,802	58
Subtotal Expenditures		28	24,510,128	24,061,606	21,319,148
Other Financing Uses:
Operating Transfers Out		29	3,512,500	2,991,128	2,684,641
Refunded Debt/Payments to Escrow		30	0		0
Total Expenditures & Other Uses		31	28,022,628	27,052,734	24,003,789
Excess of Revenues & Other Sources
over (under) Expenditures & Other Uses		32	-1,254,605	-729,470	1,866,697
Beginning Fund Balance - July 1,		33	11,202,632	11,932,102	10,065,405
Increase (Decrease) in Reserves (GAAP Budgeting)		34	0		0
Fund Balance - Nonspendable		35	0		0
Fund Balance - Restricted		36	6,357,108	7,621,378	8,328,942
Fund Balance - Committed		37	40,000	40,000	40,000
Fund Balance - Assigned		38	128,329	340,629	557,427
Fund Balance - Unassigned		39	3,422,590	3,200,625	3,005,733
Total Ending Fund Balance - June 30,		40	9,948,027	11,202,632	11,932,102
Proposed property taxation by type:			Proposed tax rates per $1,000 taxable valuation:
Countywide Levies*:	10,492,410		Urban Areas:		6.71518
Rural Only Levies*:	2,187,806		Rural Areas:		9.82742
Special District Levies*:	0		Any special district tax rates not included.
TIF Tax Revenues:	51,100
Utility Replacmnt. Excise Tax:	858,290			Date:	02-15-2017
Explanation of any significant items in the budget:
The average annual percentage change compares the budgeted year to 2016 actuals. Taxes levied on property remain flat and a 4.74% increase in other county taxes can be attributed to anticipated Local Option Sales Tax and utility tax revenue. Physical health/social services and administration are higher than 2016 actuals to budget for certain contingencies. County environmental/education includes: an increase in conservation manpower, a possible housing rehabilitation project, and weed eradication was funded at approximately 50% in 2016. Government services and administration include increases of approximately $133,000 for elections, $48,000 for motor vehicle and $67,000 for recording of public documents.

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