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, 2011 - June 30, 2012					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:
March 1, 2011	9:00 a.m.	Courthouse meeting room
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)			2011/2012	2010/2011	2009/2010	Annual
REVENUES & OTHER FINANCING SOURCES						% CHG
Taxes Levied on Property*		1	11,920,018	11,565,776	11,175,286	3.28
Less: Uncollected Delinquent Taxes - Levy Year		2	0	0	7,091
Less: Credits to Taxpayers		3	426,426	474,267	498,430
Net Current Property Taxes		4	11,493,592	11,091,509	10,669,765
Delinquent Property Tax Revenue		5	1,800	1,700	1,134
Penalties, Interest & Costs on Taxes		6	12,000	12,000	116,328
Other County Taxes/TIF Tax Revenues		7	1,976,093	2,033,849	2,081,027	-2.55
Intergovernmental		8	7,986,206	8,516,212	7,724,630
Licenses & Permits		9	41,750	54,025	49,194
Charges for Service		10	711,575	717,572	779,882
Use of Money & Property		11	298,205	374,918	309,050
Miscellaneous		12	103,940	371,651	350,085
Subtotal Revenues		13	22,625,161	23,173,436	22,081,095
Other Financing Sources:
General Long-Term Debt Proceeds		14	0	750,000	757,290
Operating Transfers In		15	2,255,900	2,045,550	1,828,700
Proceeds of Fixed Asset Sales		16	10,000	454,000	60,952
Total Revenues & Other Sources		17	24,891,061	26,422,986	24,728,037
EXPENDITURES & OTHER FINANCING USES
Operating:
Public Safety and Legal Services		18	7,191,950	6,759,560	6,198,783	7.71
Physical Health and Social Services		19	953,556	1,257,170	936,544	0.9
Mental Health, MR & DD		20	4,022,465	4,069,374	3,447,522	8.02
County Environment and Education		21	1,078,720	1,010,265	890,062	10.09
Roads & Transportation		22	6,012,700	6,049,300	5,218,696	7.34
Government Services to Residents		23	985,376	853,060	817,562	9.78
Administration		24	2,467,726	2,608,964	2,698,999	-4.38
Nonprogram Current		25	0	0	0
Debt Service		26	595,050	619,803	581,984	1.12
Capital Projects		27	1,262,075	2,350,075	316,135	99.8
Subtotal Expenditures		28	24,569,618	25,577,571	21,106,287
Other Financing Uses:
Operating Transfers Out		29	2,255,900	2,045,550	1,828,700
Refunded Debt/Payments to Escrow		30	0
Total Expenditures & Other Uses		31	26,825,518	27,623,121	22,934,987
Excess of Revenues & Other Sources
over (under) Expenditures & Other Uses		32	-1,934,457	-1,200,135	1,793,050
Beginning Fund Balance - July 1,		33	8,242,484	9,442,619	7,649,569
Increase (Decrease) in Reserves (GAAP Budgeting)		34	0
Fund Balance - Reserved		35	0
Fund Balance - Unreserved/Designated		36	0
Fund Balance - Unreserved/Undesignated		37	6,308,027	8,242,484	9,442,619
Total Ending Fund Balance - June 30,		38	6,308,027	8,242,484	9,442,619
Proposed property taxation by type:			Proposed tax rates per $1,000 taxable valuation:
Countywide Levies*:	10,350,704		Urban Areas:		7.72562
Rural Only Levies*:	1,569,314		Rural Areas:		10.57562
Special District Levies*:	0		Any special district tax rates not included.
TIF Tax Revenues:	353,177
Utility Replacmnt. Excise Tax:	573,916			Date:	2/10/2011
Explanation of any significant items in the budget:
Revenues: Assessed valuations increased 2.4% in FY2011 and 3.2% in FY2012 while the levy rate has remained the same for 3 years. Other county taxes, including LOST and utility replacement credits are budgeted conservatively, showing a 2.53% average annual reduction. Expenditures: The additional payroll in FY12 requires an increase of 3.85% for hourly employees and budgeted benefits have increased at approximately 15% per year. These two items account for much of the increase in public safety and legal services as well as other areas. Mental Health includes increased costs to providers, new program entrants having higher costs, and the 12.14% increase in Federal match. The County Environment and Education area includes an allocation from the low to moderate income housing fund and a budgeting change for county weed spraying. Capital Projects increased due to the budgeting change of projects from the Administration area.

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