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, 2012 - June 30, 2013					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:
02-28-2012	9:00 a.m.	City Council Chambers, 10 W State Street
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)			2012/2013	2011/2012	2010/2011	Annual
REVENUES & OTHER FINANCING SOURCES						% CHG
Taxes Levied on Property*		1	11,951,191	11,920,018	11,606,437	1.47
Less: Uncollected Delinquent Taxes - Levy Year		2	0		8,232
Less: Credits to Taxpayers		3	402,065	426,426	490,096
Net Current Property Taxes		4	11,549,126	11,493,592	11,108,109
Delinquent Property Tax Revenue		5	3,200	1,800	6,847
Penalties, Interest & Costs on Taxes		6	102,000	12,000	141,660
Other County Taxes/TIF Tax Revenues		7	1,947,362	2,191,343	2,148,558	-4.8
Intergovernmental		8	7,881,562	10,476,070	7,788,012
Licenses & Permits		9	241,250	416,750	58,887
Charges for Service		10	740,629	726,045	754,450
Use of Money & Property		11	252,275	234,939	258,974
Miscellaneous		12	120,600	182,013	395,245
Subtotal Revenues		13	22,838,004	25,734,552	22,660,742
Other Financing Sources:
General Long-Term Debt Proceeds		14	0		2,075,079
Operating Transfers In		15	2,184,000	3,136,310	3,708,713
Proceeds of Fixed Asset Sales		16	12,500	10,000	457,919
Total Revenues & Other Sources		17	25,034,504	28,880,862	28,902,453
EXPENDITURES & OTHER FINANCING USES
Operating:
Public Safety and Legal Services		18	7,259,746	7,345,250	6,237,543	7.88
Physical Health and Social Services		19	988,706	1,014,094	995,112	-0.32
Mental Health, MR & DD		20	4,066,900	4,022,465	3,995,091	0.89
County Environment and Education		21	1,310,041	1,288,511	908,982	20.05
Roads & Transportation		22	6,054,000	6,012,700	5,627,425	3.72
Government Services to Residents		23	968,395	958,376	787,610	10.88
Administration		24	2,547,813	2,502,453	2,411,562	2.79
Nonprogram Current		25	0	0	0
Debt Service		26	593,550	595,050	2,482,183	-51.1
Capital Projects		27	440,075	1,614,726	1,196,448	-39.35
Subtotal Expenditures		28	24,229,226	25,353,625	24,641,956
Other Financing Uses:
Operating Transfers Out		29	2,184,000	3,136,310	3,708,713
Refunded Debt/Payments to Escrow		30	0
Total Expenditures & Other Uses		31	26,413,226	28,489,935	28,350,669
Excess of Revenues & Other Sources
over (under) Expenditures & Other Uses		32	-1,378,722	390,927	551,784
Beginning Fund Balance - July 1,		33	10,385,329	9,994,402	9,442,618
Increase (Decrease) in Reserves (GAAP Budgeting)		34	0
Fund Balance - Nonspendable		35	0
Fund Balance - Restricted		36	6,256,493	7,539,552	7,523,774
Fund Balance - Committed		37	45,695	47,480	49,316
Fund Balance - Assigned		38	1,037,840	1,064,440	717,168
Fund Balance - Unassigned		39	1,666,579	1,733,857	1,704,144
Total Ending Fund Balance - June 30,		40	9,006,607	10,385,329	9,994,402
Proposed property taxation by type:			Proposed tax rates per $1,000 taxable valuation:
Countywide Levies*:	10,383,206		Urban Areas:		7.44499
Rural Only Levies*:	1,567,985		Rural Areas:		10.15723
Special District Levies*:	0		Any special district tax rates not included.
TIF Tax Revenues:	244,306
Utility Replacmnt. Excise Tax:	588,256			Date:	02-09-2012
Explanation of any significant items in the budget:
Taxable valuations available to Marshall County increased 4.2% for the current year. This allowed the levy rate to be reduced by 35 cents per $1000 while taxes levied on property increased approximately $126,000 over fiscal year 2012. Notable average annual percentage changes from actual fiscal year 2011 to budgeted 2013 include: 7.88% for public safety and legal services with just over half of the increase due to salary and benefits costs; 20.05% for county environment and education due to expenses in community development and grant flow through funding; and 10.88% increase in government services to residents largely due to increased costs for the general election in November, 2012. The 51% debt service decrease reflects the refunding bond proceeds received in FY2011, and the 39.35% capital projects decrease notes the completion of the courthouse window and remodeling projects and the bike trail connection in the previous two fiscal years.

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