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, 2014 - June 30, 2015					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:
02-25-2014	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)			2014/2015	2013/2014	2012/2013	Annual
REVENUES & OTHER FINANCING SOURCES						% CHG
Taxes Levied on Property*		1	12,233,482	12,407,127	11,957,475	1.15
Less: Uncollected Delinquent Taxes - Levy Year		2	0		3,317
Less: Credits to Taxpayers		3	692,902	416,274	496,728
Net Current Property Taxes		4	11,540,580	11,990,853	11,457,430
Delinquent Property Tax Revenue		5	0		2,842
Penalties, Interest & Costs on Taxes		6	0		109,764
Other County Taxes/TIF Tax Revenues		7	1,850,394	1,849,113	1,987,523	-3.51
Intergovernmental		8	6,550,485	6,542,239	6,209,699
Licenses & Permits		9	46,727	171,850	226,273
Charges for Service		10	765,055	763,685	925,984
Use of Money & Property		11	218,713	258,360	247,565
Miscellaneous		12	195,400	249,730	194,922
Subtotal Revenues		13	21,167,354	21,825,830	21,362,002
Other Financing Sources:
General Long-Term Debt Proceeds		14	1,225,000
Operating Transfers In		15	2,846,000	2,456,500	2,230,100
Proceeds of Fixed Asset Sales		16	12,500	42,500	17,527
Total Revenues & Other Sources		17	25,250,854	24,324,830	23,609,629
EXPENDITURES & OTHER FINANCING USES
Operating:
Public Safety and Legal Services		18	7,862,128	7,534,812	6,812,448	7.43
Physical Health and Social Services		19	1,004,484	1,030,321	799,890	12.06
Mental Health, ID & DD		20	1,931,719	1,938,965	2,128,751	-4.74
County Environment and Education		21	976,538	971,463	1,306,613	-13.55
Roads & Transportation		22	6,142,750	6,243,600	6,049,959	0.76
Government Services to Residents		23	943,737	1,146,895	722,322	14.3
Administration		24	2,941,353	2,985,735	2,550,101	7.4
Nonprogram Current		25	0	0	0
Debt Service		26	749,700	627,900	593,550	12.39
Capital Projects		27	1,581,278	893,941	439,140	89.76
Subtotal Expenditures		28	24,133,687	23,373,632	21,402,774
Other Financing Uses:
Operating Transfers Out		29	2,846,000	2,456,500	2,230,100
Refunded Debt/Payments to Escrow		30	0
Total Expenditures & Other Uses		31	26,979,687	25,830,132	23,632,874
Excess of Revenues & Other Sources
over (under) Expenditures & Other Uses		32	-1,728,833	-1,505,302	-23,245
Beginning Fund Balance - July 1,		33	9,369,417	10,874,719	10,897,964
Increase (Decrease) in Reserves (GAAP Budgeting)		34	0
Fund Balance - Nonspendable		35	0
Fund Balance - Restricted		36	5,781,555	7,221,748	8,327,568
Fund Balance - Committed		37	60,531	57,476	51,334
Fund Balance - Assigned		38	678,050	698,600	719,500
Fund Balance - Unassigned		39	1,120,448	1,391,593	1,776,317
Total Ending Fund Balance - June 30,		40	7,640,584	9,369,417	10,874,719
Proposed property taxation by type:			Proposed tax rates per $1,000 taxable valuation:
Countywide Levies*:	10,471,268		Urban Areas:		7.44499
Rural Only Levies*:	1,762,214		Rural Areas:		10.35723
Special District Levies*:	0		Any special district tax rates not included.
TIF Tax Revenues:	141,367
Utility Replacmnt. Excise Tax:	619,027			Date:	02-06-2014
Explanation of any significant items in the budget:
The countywide taxable valuation decreased 2.5% and the rural taxable valuation remained flat. The proposed urban levy rate remains at last year's level, and the rural levy rate is proposed to increase $.20 per $1,000 of taxable valuation. Notable average annual percentage changes from actual fiscal year 2013 to budgeted 2015 include: 1) 90% increase in capital projects and a 12% increase in the associated debt service funding for the bonds; 2) 14% increase in government services mostly attributable to fluctuating election cycles; 3) 12% increase in physical health and social services with budgeted expenses for juveniles and services to the poor seeing the largest increase; and 4) 7% increases in public safety/legal services and administration due to a change in new vehicle financing and increases for IT costs related to SF295 plus increases in risk management insurance. The 14% decrease in county environment and education reflects the completion of CDBG grant payments to CIRSI in FY13

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