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, 2018 - June 30, 2019					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:
02/20/2018	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)			2018/2019	2017/2018	2016/2017	Annual
REVENUES & OTHER FINANCING SOURCES						% CHG
Taxes Levied on Property*		1	12,444,522	12,680,216	12,482,705	-0.15
Less: Uncollected Delinquent Taxes - Levy Year		2	0	0	5,067
Less: Credits to Taxpayers		3	734,771	859,173	857,086
Net Current Property Taxes		4	11,709,751	11,821,043	11,620,552
Delinquent Property Tax Revenue		5	0	0	980
Penalties, Interest & Costs on Taxes		6	0	80,000	124,421
Other County Taxes/TIF Tax Revenues		7	2,219,416	2,138,390	2,452,171	-4.86
Intergovernmental		8	7,393,920	8,049,055	7,826,557
Licenses & Permits		9	50,993	50,118	61,081
Charges for Service		10	780,025	882,933	864,971
Use of Money & Property		11	193,445	198,298	197,491
Miscellaneous		12	682,100	694,600	400,949
Subtotal Revenues		13	23,029,650	23,914,437	23,549,173
Other Financing Sources:
General Long-Term Debt Proceeds		14	0		0
Operating Transfers In		15	3,580,280	3,354,940	2,764,932
Proceeds of Fixed Asset Sales		16	10,000	9,000	9,453
Total Revenues & Other Sources		17	26,619,930	27,278,377	26,323,558
EXPENDITURES & OTHER FINANCING USES
Operating:
Public Safety and Legal Services		18	9,187,982	8,143,529	7,602,282	9.94
Physical Health and Social Services		19	744,983	810,898	603,111	11.14
Mental Health, ID & DD		20	1,056,570	1,075,310	958,906	4.97
County Environment and Education		21	1,109,016	1,349,486	892,080	11.5
Roads & Transportation		22	7,506,000	7,640,400	6,801,245	5.05
Government Services to Residents		23	1,012,260	1,023,430	958,226	2.78
Administration		24	2,882,766	3,138,663	2,604,337	5.21
Nonprogram Current		25	0	0	0
Debt Service		26	118,600	777,300	744,099	-60.08
Capital Projects		27	1,060,040	1,697,660	131,103	184.35
Subtotal Expenditures		28	24,678,217	25,656,676	21,295,389
Other Financing Uses:
Operating Transfers Out		29	3,580,280	3,354,940	2,764,932
Refunded Debt/Payments to Escrow		30	0		0
Total Expenditures & Other Uses		31	28,258,497	29,011,616	24,060,321
Excess of Revenues & Other Sources
over (under) Expenditures & Other Uses		32	-1,638,567	-1,733,239	2,263,237
Beginning Fund Balance - July 1,		33	12,462,100	14,195,339	11,932,102
Increase (Decrease) in Reserves (GAAP Budgeting)		34	0		0
Fund Balance - Nonspendable		35	0		0
Fund Balance - Restricted		36	6,497,470	7,811,302	9,487,780
Fund Balance - Committed		37	40,000	40,000	40,000
Fund Balance - Assigned		38	174,004	310,004	522,304
Fund Balance - Unassigned		39	4,112,059	4,300,794	4,145,255
Total Ending Fund Balance - June 30,		40	10,823,533	12,462,100	14,195,339
Proposed property taxation by type:			Proposed tax rates per $1,000 taxable valuation:
Countywide Levies*:	10,145,262		Urban Areas:		6.3215
Rural Only Levies*:	2,299,260		Rural Areas:		9.43374
Special District Levies*:	0		Any special district tax rates not included.
TIF Tax Revenues:	46,000
Utility Replacmnt. Excise Tax:	943,416			Date:	2/20/2018
Explanation of any significant items in the budget:
The average annual percentage change compares 2019 to 2017. Taxes levied on property remain flat with a tax levy reduction on increased valuation & lower LOST revenue will decrease revenues. Increased expenditures include: Line 18-$992,412 for the county-wide Communications Commission 28E agreement, $649,831 for salaries/benefits; and Line 27-$928,962 for roadway, conservation & courthouse capital projects. Debt service, Line 26, is down $625,499 with the retirement of the 2011 jail refunding/general obligation bonds and the 2014 capital loan notes.

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