4/23/24, 12:27 PM Local Government Property Valuation System

NOTICE OF PUBLIC HEARING -- PROPOSED BUDGET

Fiscal Year July 1, 2024 - June 30, 2025
County Name: KOSSUTH COUNTY County Number: 55

The County Board of Supervisors will conduct a public hearing on the proposed Fiscal Year County budget as follows:
Meeting Date: 4/23/2024 Meeting Time: 08:30 AM Meeting Location: Board of Supervisors Meeting Room, Kossuth County Courthouse, 114 W. State Street,
Algona, IA 50511
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.
County budgets are subject to protest. If protest petition requirements are met, the State Appeal Board will hold a local hearing. For more information, consult
dom.iowa.gov/local-budget-appeals
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 Website (if available) County Telephone Number
https://kossuthcounty.iowa.gov (515) 295-2718
Budget 2024/2025 Re-Est 2023/2024 Actual 2022/2023 AVG Annual % CHG
REVENUES & OTHER FINANCING SOURCES
Taxes Levied on Property 1 11,550,097 10,855,014 9,428,692 10.68
Less: Uncollected Delinquent Taxes - Levy Year 2 0 0 0
Less: Credits to Taxpayers 3 352,136 362,149 483,689
Net Current Property Taxes 4 11,197,961 10,492,865 8,945,003
Delinquent Property Tax Revenue 5 0 0 2,608
Penalties, Interest & Costs on Taxes 6 24,000 22,000 48,821
Other County Taxes/TIF Tax Revenues 7 1,921,086 1,909,738 1,844,056 2.07
Intergovernmental 8 8,212,691 7,942,120 8,540,799
Licenses & Permits 9 41,000 21,100 65,613
Charges for Service 10 1,315,822 1,373,200 716,184
Use of Money & Property 11 444,135 572,452 273,926
Miscellaneous 12 144,641 150,000 435,385
Subtotal Revenues 13 23,301,336 22,483,475 20,872,395
Other Financing Sources:
General Long-Term Debt Proceeds 14 35,842 32,517 43,813
Operating Transfers In 15 3,781,126 2,899,910 3,069,032
Proceeds of Fixed Asset Sales 16 30,000 30,000 23,665
Total Revenues & Other Sources 17 27,148,304 25,445,902 24,008,905
EXPENDITURES & OTHER FINANCING USES
Operating:
Public Safety and Legal Services 18 6,460,836 6,951,895 5,028,637 13.35
Physical Health and Social Services 19 340,626 344,786 277,427 10.81
County Environment and Education 21 1,093,419 1,316,882 1,325,777 -9.18
Roads & Transportation 22 10,059,450 12,902,762 10,766,217 -3.34
Government Services to Residents 23 1,063,907 1,137,146 952,555 5.68
Administration 24 3,725,112 3,711,789 3,064,886 10.25
Nonprogram Current 25 71,032 67,419 63,544 5.73
Debt Service 26 0 0 0
Capital Projects 27 2,230,000 3,012,295 4,447,285 -29.19
Subtotal Expenditures 28 25,044,382 29,444,974 25,926,328
Other Financing Uses:
Operating Transfers Out 29 3,781,126 2,899,910 3,069,032
Refunded Debt/Payments to Escrow 30 0 0 0
Total Expenditures & Other Uses 31 28,825,508 32,344,884 28,995,360
Excess of Revenues & Other Sources
over (under) Expenditures & Other Uses 32 -1,677,204 -6,898,982 -4,986,455
Beginning Fund Balance - July 1, 33 9,004,495 15,903,477 20,889,932
Increase (Decrease) in Reserves (GAAP Budgeting) 34 0 0 0
Fund Balance - Nonspendable 35 0 0 0
Fund Balance - Restricted 36 5,393,210 7,017,899 12,391,447
Fund Balance - Committed 37 0 0 0
Fund Balance - Assigned 38 33,358 38,358 43,358
Fund Balance - Unassigned 39 1,900,723 1,948,238 3,468,672
Total Ending Fund Balance - June 30, 40 7,327,291 9,004,495 15,903,477
Proposed property taxation by type: Proposed tax rates per $1,000 taxable valuation:
Countywide Levies*:
9,603,670
Rural Only Levies*: Urban Areas:
1,946,427 5.85000
Special District Levies*: Rural Areas:
0 7.39902
TIF Tax Revenues:
143,368 Any special district tax rates not included.
Utility Replacement Excise Tax:
599,201

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4/23/24, 12:27 PM Local Government Property Valuation System
Explanation of any significant items in the budget or additional virtual meeting information:
- COUNTY NAME: NOTICE OF PUBLIC HEARING -PROPOSED PROPERTY TAX LEVY COUNTY NUMBER:
KOSSUTH COUNTY Fiscal Year July 1, 2024 - June 30, 2025 55

The County Board of Supervisors will conduct a public hearing on the proposed Fiscal Year County tax asking as follows:
Meeting Date: 3/26/2024 Meeting Time: 01:00 PM Meeting Location: Kossuth County Courthouse Board of Supervisors Meeting Room 114 W. State Street
Algona, Iowa 50511
At the public hearing any resident or taxpayer may present objections to, or arguments in favor of the proposed tax levy. After the hearing of the proposed tax levy,
the Board will publish notice and hold a hearing on the proposed county budget.
County Website (if available) County Telephone Number
https://kossuthcounty.iowa.gov (515) 295-2718
Current Year
Certified Budget Year Budget Year
Effective Tax Proposed Tax
Iowa Department of Management Property Tax
FY 2024/2025 FY 2024/2025
FY 2023/2024
Taxable Valuations-General Services 1,602,720,910 1,641,652,866 1,641,652,866
Requested Tax Dollars-Countywide Rates 8,943,183 8,943,183 9,603,670
Tax Rate-Countywide 5.58000 5.44767 5.85000

Taxable Valuations-Rural Services 1,210,019,928 1,256,553,818 1,256,553,818

Requested Tax Dollars-Additional Rural Levies 1,911,831 1,911,831 1,946,427
Tax Rate-Rural Additional 1.58000 1.52149 1.54902
Rural Total 7.16000 6.96916 7.39902

Tax Rate Comparison-Current VS. Proposed

Current Year
Budget Year
Residential property with an Certified Percent
Proposed Tax
Actual/Assessed Valuation of $100,000 Property Tax Change
FY 2024/2025
FY 2023/2024
Urban Taxpayer 305 271 -11.15
Rural Taxpayer 391 343 -12.28

Tax Rate Comparison-Current VS. Proposed

Current Year
Certified Budget Year
Commercial property with an Proposed Tax Percent
Actual/Assessed Value of $100,000 Property Tax Change
FY 2024/2025
FY 2023/2024
Urban Taxpayer 305 271 -11.15
Rural Taxpayer 391 343 -12.28
Reasons for tax increase if proposed exceeds the current:
Increases in the budget are due to reduction in revenues received from the state, unfunded state mandates, increase in health insurance and property insurance costs, and general inflation.

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 BUDGET SUMMARY
TOTALS Budget
REVENUES & OTHER FINANCING SOURCES General Special 2024/2025 Debt Permanent TOTALS Budget TOTALS Re-Est TOTALS Actual
Revenue Service 2024/2025 2023/2024 2022/2023
Capital Projects
Taxes Levied on Property 1 8,372,430 3,177,667 0 11,550,097 10,855,014 9,428,692 1
Less: Uncollected Delinquent Taxes - Levy Year 2 0 0 0 0 0 0 2
4/23/24, 12:27 PM

Less: Credits to Taxpayers 3 253,801 98,335 0 352,136 362,149 483,689 3

Net Current Property Taxes 4 8,118,629 3,079,332 0 11,197,961 10,492,865 8,945,003 4
Delinquent Property Tax Revenue 5 0 0 0 0 0 2,608 5
Penalties, Interest & Costs on Taxes 6 24,000 24,000 22,000 48,821 6
Other County Taxes/TIF Tax Revenues 7 421,002 1,500,084 0 0 0 1,921,086 1,909,738 1,844,056 7
Intergovernmental 8 678,504 7,534,187 0 0 0 8,212,691 7,942,120 8,540,799 8
Licenses & Permits 9 11,000 30,000 0 0 0 41,000 21,100 65,613 9
Charges for Service 10 558,700 757,122 0 0 0 1,315,822 1,373,200 716,184 10
Use of Money & Property 11 415,935 28,200 0 0 0 444,135 572,452 273,926 11
Miscellaneous 12 73,250 71,391 0 0 0 144,641 150,000 435,385 12
Subtotal Revenues 13 10,301,020 13,000,316 0 0 0 23,301,336 22,483,475 20,872,395 13
Other Financing Sources:
General Long-Term Debt Proceeds 14 0 35,842 0 0 0 35,842 32,517 43,813 14

https://dom-localgov.iowa.gov/budget-renderer?id=17880
Operating Transfers In 15 0 3,731,126 50,000 0 0 3,781,126 2,899,910 3,069,032 15
Proceeds of Fixed Asset Sales 16 0 30,000 0 0 0 30,000 30,000 23,665 16
Total Revenues & Other Sources 17 10,301,020 16,797,284 50,000 0 0 27,148,304 25,445,902 24,008,905 17
EXPENDITURES & OTHER FINANCING USES
Operating:
Public Safety and Legal Services 18 4,216,501 2,244,335 0 6,460,836 6,951,895 5,028,637 18
Physical Health and Social Services 19 340,626 0 0 340,626 344,786 277,427 19
County Environment and Education 21 833,907 259,512 0 1,093,419 1,316,882 1,325,777 21
Roads & Transportation 22 0 10,059,450 0 10,059,450 12,902,762 10,766,217 22
Government Services to Residents 23 1,060,907 3,000 0 1,063,907 1,137,146 952,555 23
Administration 24 3,634,175 90,937 0 3,725,112 3,711,789 3,064,886 24
Nonprogram Current 25 71,032 0 0 71,032 67,419 63,544 25
Debt Service 26 0 0 0 0 0 0 0 26
Capital Projects 27 200,000 2,030,000 0 0 2,230,000 3,012,295 4,447,285 27
Subtotal Expenditures 28 10,357,148 14,687,234 0 0 0 25,044,382 29,444,974 25,926,328 28
Other Financing Uses:
Operating Transfers Out 29 340,806 3,440,320 0 0 0 3,781,126 2,899,910 3,069,032 29
Refunded Debt/Payments to Escrow 30 0 0 0 0 0 0 0 0 30
Total Expenditures & Other Uses 31 10,697,954 18,127,554 0 0 0 28,825,508 32,344,884 28,995,360 31
Excess of Revenues & Other Sources over (under) Expenditures & 32 -396,934 -1,330,270 50,000 0 0 -1,677,204 -6,898,982 -4,986,455 32
Other Uses
Local Government Property Valuation System

Beginning Fund Balance - July 1, 2024 33 4,274,351 4,644,432 85,712 0 0 9,004,495 15,903,477 20,889,932 33
Increase (Decrease) in Reserves (GAAP Budgeting) 34 0 0 0 0 0 0 0 0 34
Fund Balance - Nonspendable 35 0 0 0 0 0 0 0 0 35
Fund Balance - Restricted 36 1,943,336 3,314,162 135,712 0 0 5,393,210 7,017,899 12,391,447 36
Fund Balance - Committed 37 0 0 0 0 0 0 0 0 37
Fund Balance - Assigned 38 33,358 0 0 0 0 33,358 38,358 43,358 38
Fund Balance - Unassigned 39 1,900,723 0 0 0 0 1,900,723 1,948,238 3,468,672 39
Total Ending Fund Balance - June 30, 40 3,877,417 3,314,162 135,712 0 0 7,327,291 9,004,495 15,903,477 40
Proposed tax rate per $1,000 valuation for County purposes: 5.85 urban areas; 7.39902 rural areas; Any special district rates excluded.

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4/23/24, 12:27 PM Local Government Property Valuation System

ADOPTION OF BUDGET & CERTIFICATION OF TAXES

Fiscal Year July 1, 2024 - June 30, 2025

County Number: 55 County Name: KOSSUTH COUNTY Date Adopted: (entered upon adoption)
At the meeting of the Board of Supervisors of this County, held after the public hearing as required by law, on the date specified above and to the right, the proposed
budget for the fiscal year listed above was adopted as summarized and attached hereto, and tax levies, as itemized below, were approved for all taxable property of
this County. By signing, the County confirms it has fully complied with all postings and publications required per 24.2A and 331.434. There is attached a Long-Term
Debt Schedule (Form 703) for the debt service needs, if any.
Note: Utility Tax Replacements are estimated by subtracting the amounts produced in Column T from the amounts entered in Column P. The software performs this
calculation and places the budget-year estimated Utility Tax Replacement amounts on line 11 of the Revenues Detail sheet.
Budget Basis
GENERAL BASIC FUND LEVY CALCULATION
GBFL Max Rate GBFL Max Dollars Non-TIF Taxable w/ G&E Taxable Growth %
FY 2024 Budget Data 3.50000 5,900,989 1,685,997,025 2.21
Limitation Percentage
0
GBFL Max Rate GBFL Max Dollars Revenue Growth %
Max Allowed GBFL for FY 2025 3.50000 6,031,414 2.21
RURAL BASIC FUND LEVY CALCULATION
RBFL Max Rate RBFL Max Dollars Non-TIF Taxable w/ G&E Taxable Growth %
FY 2024 Budget Data 1.58000 2,038,384 1,290,116,882 3.49
Limitation Percentage
2
RBFL Max Rate RBFL Max Dollars Revenue Growth %
Max Allowed RBFL for FY 2025 1.54902 2,068,220 1.46
UTILITY REPLACEMENT VALUATION WITH VALUATION PROPERTY
AND PROPERTY TAX GAS & ELEC LEVY WITHOUT GAS & TAXES
DOLLARS UTILITIES RATE LEVIED
ELEC UTILITIES
A. Countywide Levies: 1 1,723,261,275 1,641,652,866
General Basic 2 6,031,414 3.50000 5,745,785
+ Cemetery (Pioneer - 331.424B) 3 0
= Total for General Basic 4 6,031,414 5,745,785
Emerg Mgmt Dollars Included Above in Gen Basic-Info
Only for Tax Statement 5 0
General Supplemental 6 2,757,218 1.60000 2,626,645
Emerg Mgmt Dollars Included Above in Gen Supp-Info 7 0
Only for Tax Statement
Debt Service (from Form 703 col. I Countywide total) 9 0 1,752,965,983 0.00000 1,671,357,574 0
Voted Emergency Medical Services (Countywide) 10 1,292,446 0.75000 1,231,240
Other 11 0
Subtotal Countywide (A) 12 10,081,078 5.85000 9,603,670
B. All Rural Services Only Levies: 13 1,335,179,584 1,256,553,818
Rural Services Basic 14 2,068,220 1.54902 1,946,427
Rural Services Supplemental 16 0
Unified Law Enforcement 17 0
Other 18 0
Other 19 0
Subtotal All Rural Services Only (B) 20 2,068,220 1.54902 1,946,427
Subtotal Countywide/All Rural Services (A + B) 21 12,149,298 7.39902 11,550,097
C. Special District Levies:
Flood & Erosion 22 0.00000 0
Voted Emergency Medical Services (partial county) 23 0.00000 0
Other 24 0 0.00000 0
Other 25 0.00000 0
Other 26 0.00000 0
Township ES Levies (Summary from Form 638-RE) 27 0 0 0 0
Subtotal Special Districts (C) 28 0 0
GRAND TOTAL (A + B + C) 29 12,149,298 11,550,097

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4/23/24, 12:27 PM Local Government Property Valuation System
Compensation Schedule for FY 2024/2025

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PROPERTY TAXES
Elected Official Annual Salary Number of Official County Newspapers 3
Attorney 112,927 Names of Official County Newspapers:
LEVIED

Auditor 81,419 1 Kossuth County Advance

Recorder 78,115 2 Swea City Herald
Treasurer 78,704 3 Bancroft Register
Sheriff 111,804 4
Supervisors 41,722 5

0
VALUATION WITHOUT GAS &

Supervisor Vice Chair, if different 6

Supervisor Chair, if different
At a lawful meeting of the Board of Supervisors of the County indicated above, on the date indicated,the budget for fiscal year listed above, was adopted as summarized above by
ELEC UTILITIES

resolution. In addition, tax levies were voted on all taxable property of this county

(Board Chairperson) (Date) (County Auditor or Budget Preparer) (Date)

COUNTY AUDITOR'S CERTIFICATION

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By Electronically Certifying, I certify the budget meets all statutory obligations.
LEVY
RATE

0
VALUATION WITH GAS &

(County Auditor Signature of Certification) (Date)

ELEC UTILITIES

0
PROPERTY TAX DOLLARS
UTILITY Replacement AND

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RECORD
KEY
TOWNSHIP EMERGENCY SERVICES LEVIES
TOWNSHIP NAME

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 REVENUES DETAIL
County Name: KOSSUTH COUNTY
County No: 55

GENERAL FUND SPECIAL REVENUE FUNDS TOTALS

Rural
General General General Rural Services Secondary All Capital All Debt All Budget Re-Est Actual
4/23/24, 12:27 PM

Services Other
Basic Supplemental Other Supplemental Roads Projects Service Permanent 2024/2025 2023/2024 2022/2023
Basic
TAXED LEVIED ON PROPERTY 1 5,745,785 2,626,645 1,946,427 0 1,231,240 0 11,550,097 10,855,014 9,428,692 1
Less: Uncoll: Del. Taxes Levy Year 2 0 2
Less: Credits to Taxpayers 3 183,914 69,887 58,925 39,410 352,136 362,149 483,689 3
1000 Net Current Property Taxes 4 5,561,871 2,556,758 1,887,502 0 1,191,830 0 11,197,961 10,492,865 8,945,003 4
1010 Delinq. Property Tax Revenue 5 0 2,608 5
11XX Penalties, Int, & Costs on Taxes 6 24,000 24,000 22,000 48,821 6
OTHER COUNTY TAXES/TIF REVENUES
12XX Other County Taxes 7 3,500 1,300 1,500 6,300 7,000 4,521 7
13XX Voter Approved Local Option Taxes 8 1,172,217 1,172,217 1,181,438 1,188,923 8
14XX Gambling Taxes 9 0 9
15XX TIF Tax Revenues 10 143,368 143,368 130,068 118,263 10
16XX Utility Tax Replacement Excise Taxes 11 285,629 130,573 121,793 0 61,206 0 599,201 591,232 532,349 11
17XX Taxes Collected for Other Governments 11B 0 11B

https://dom-localgov.iowa.gov/budget-renderer?id=17880
Subtotal 12 289,129 131,873 0 1,295,510 0 0 204,574 0 0 0 1,921,086 1,909,738 1,844,056 12
INTERGOVERNMENTAL REVENUE
20XX State Shared Revenues 13 2,000 6,371,134 6,373,134 6,198,472 6,855,550 13
21XX State Replacements Against Levied Taxes 14 183,914 69,887 58,925 39,410 352,136 362,149 483,689 14
22XX Other State Tax Replacements 15 147,366 57,337 29,872 30,632 265,207 86,531 104,177 15
23XX, 24XX State\Federal Pass-Thru Revenues 16 30,000 30,000 75,000 85,018 16
25XX Contributions from Other 17 143,000 133,000 93,937 369,937 382,100 373,075 17
Intergovernmental Units
26XX, 27XX State Grants and Entitlements 18 37,000 757,777 16,000 810,777 829,868 639,290 18
28XX Federal Grants and Entitlements 19 0 19
29XX Payments in Lieu of Taxes 20 5,000 3,000 2,000 1,500 11,500 8,000 20
Subtotal (lines 13 - 20) 21 548,280 130,224 0 90,797 0 7,261,911 181,479 0 0 0 8,212,691 7,942,120 8,540,799 21
3XXX Licenses & Permits 22 11,000 30,000 41,000 21,100 65,613 22
4XXX, 5XXX Charges for Service 23 556,200 2,500 75,500 681,622 1,315,822 1,373,200 716,184 23
6XXX Use of Money & Property 24 415,935 28,000 200 444,135 572,452 273,926 24
8XXX Miscellaneous 25 3,250 70,000 22,000 49,391 144,641 150,000 435,385 25
Total Revenues 26 7,409,665 2,818,855 72,500 3,273,809 0 7,417,411 2,309,096 0 0 0 23,301,336 22,483,475 20,872,395 26
OTHER FINANCING SOURCES OPERATING
TRANSFERS IN
9000 From General Basic 27 290,806 50,000 340,806 387,391 460,773 27
9020 From Rural Services Basic 28 3,440,320 3,440,320 2,512,519 2,608,259 28
90xx From Other Budgetary Funds 29 0 29
Local Government Property Valuation System

Subtotal (lines 27- 29) 30 0 0 0 0 0 3,731,126 0 50,000 0 0 3,781,126 2,899,910 3,069,032 30

91XX Proceeds\Gen Long-Term Debt 31 35,842 35,842 32,517 43,813 31
92XX Proceeds\Gen Capital Asset Sales 32 30,000 30,000 30,000 23,665 32
Total Revenues and Other Sources 33 7,409,665 2,818,855 72,500 3,309,651 0 11,178,537 2,309,096 50,000 0 0 27,148,304 25,445,902 24,008,905 33
Beginning Fund Balance - July 1, NaN 34 1,948,238 1,460,009 866,104 3,377,878 1,036,033 230,521 85,712 9,004,495 15,903,477 20,889,932 34
Total Resources 35 9,357,903 4,278,864 938,604 6,687,529 0 12,214,570 2,539,617 135,712 0 0 36,152,799 41,349,379 44,898,837 35
Loss on Nonreplaced Credits Against Levied Taxes 36 0 0 0 0 0 0 0 0 0 36

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 SERVICE AREA 1
PUBLIC SAFETY AND LEGAL SERVICES
County Name: KOSSUTH COUNTY
County No: 55

GENERAL FUND SPECIAL REVENUE FUNDS TOTALS

4/23/24, 12:27 PM

General General General Rural Rural Services Secondary All Budget Re-estimated Actual
Basic Supplemental Other Services Supplemental Roads Other Permanent 2024/2025 2023/2024 2022/2023
Basic
LAW ENFORCEMENT PROGRAM
1000 - Uniformed Patrol Services 1 866,242 268,307 300,000 1,434,549 1,480,060 1,194,813 1
1010 - Investigations 2 1,000 1,000 13,923 38,161 2
1020 - Unified Law Enforcement 3 0 3
1030 - Contract Law Enforcement 4 0 4
1040 - Law Enforcement Communications 5 172,000 172,000 172,000 142,960 5
1050 - Adult Correctional Services 6 1,023,471 382,818 1,406,289 1,632,517 1,663,201 6
1060 - Administration 7 445,142 131,889 577,031 628,231 502,531 7
Subtotal 8 2,507,855 783,014 0 300,000 0 0 0 0 3,590,869 3,926,731 3,541,666 8
LEGAL SERVICES PROGRAM

https://dom-localgov.iowa.gov/budget-renderer?id=17880
1100 - Criminal Prosecution 9 415,126 174,084 5,000 594,210 577,806 535,143 9
1110 - Medical Examiner 10 96,000 5,982 101,982 108,127 65,526 10
1120 - Child Support Recovery 11 0 11
Subtotal 12 511,126 180,066 5,000 0 0 0 0 0 696,192 685,933 600,669 12
EMERGENCY SERVICES
1200 - Ambulance Services 13 124,847 1,944,335 2,069,182 2,148,125 723,176 13
1210 - Emergency Management 14 43,680 43,680 138,243 138,243 14
1220 - Fire Protection & Rescue Services 15 0 15
1230 - E911 Service Board 16 0 16
Subtotal 17 124,847 43,680 0 0 0 0 1,944,335 0 2,112,862 2,286,368 861,419 17
ASSISTANCE TO DISTRICT COURT SYSTEM
PROGRAM
1400 - Physical Operations 18 0 1,050 18
1410 - Research & Other Assistance 19 1,500 1,500 6,000 19
1420 - Bailiff Services 20 0 20
Subtotal 21 1,500 0 0 0 0 0 0 0 1,500 1,050 6,000 21
COURT PROCEEDINGS PROGRAM
1500 - Juries & Witnesses 22 3,500 3,500 3,000 2,230 22
1510 - (Reserved) 23 23
1520 - Detention Services 24 0 24
Local Government Property Valuation System

1530 - Court Costs 25 15,920 1,993 17,913 14,813 12,756 25

1540 - Service of Civil Papers 26 2,000 2,000 3,000 160 26
Subtotal 27 21,420 1,993 0 0 0 0 0 0 23,413 20,813 15,146 27
JUVENILE JUSTICE ADMINISTRATION
PROGRAM
1600 - Juvenile Victim Restitution 28 0 28
1610 - Juvenile Representation Services 29 0 29
1620 - Court-Appointed Attorneys & Court Costs for
Juveniles 30 36,000 36,000 31,000 3,737 30
Subtotal 31 36,000 0 0 0 0 0 0 0 36,000 31,000 3,737 31
Total - Public Safety & Legal Services 32 3,202,748 1,008,753 5,000 300,000 0 0 1,944,335 0 6,460,836 6,951,895 5,028,637 32

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 SERVICE AREA 3
PHYSICAL HEALTH & SOCIAL SERVICES
County Name: KOSSUTH COUNTY
County No: 55

GENERAL FUND SPECIAL REVENUE FUNDS TOTALS

4/23/24, 12:27 PM

General General General Rural Rural Services Secondary All Budget Re-estimated Actual
Basic Supplemental Other Services Supplemental Roads Other Permanent 2024/2025 2023/2024 2022/2023
Basic
PHYSICAL HEALTH SERVICES PROGRAM
3000 - Personal & Family Health Services 1 0 1
3010 - Communicable Disease Prevention & Control
Services 2 0 2
3020 - Environmental Health 3 90,158 30,414 120,572 107,852 82,913 3
3040 - Health Administration 4 0 4
3050 - Support of Hospitals 5 0 5
Subtotal 6 90,158 30,414 0 0 0 0 0 0 120,572 107,852 82,913 6
SERVICES TO POOR PROGRAM
3100 - Administration 7 1,800 1,800 1,800 6 7
3110 - General Welfare Services 8 74,775 17,821 92,596 92,756 83,172 8

https://dom-localgov.iowa.gov/budget-renderer?id=17880
3120 - Care in County Care Facility 9 0 9
Subtotal 10 76,575 17,821 0 0 0 0 0 0 94,396 94,556 83,178 10
SERVICES TO MILITARY VETERANS PROGRAM
3200 - Administration 11 65,136 30,803 95,939 98,659 86,413 11
3210 - General Services to Veterans 12 11,350 11,350 15,850 6,863 12
Subtotal 13 76,486 30,803 0 0 0 0 0 0 107,289 114,509 93,276 13
CHILDREN'S & FAMILY SERVICES PROGRAM
3300 - Youth Guidance 14 4,000 4,000 8,000 3,890 14
3310 - Family Protective Services 15 0 15
3320 - Services for Disabled Children 16 0 16
Subtotal 17 4,000 0 0 0 0 0 0 0 4,000 8,000 3,890 17
SERVICES TO OTHER ADULTS PROGRAM
3400 - Services to the Elderly 18 0 18
3410 - Other Social Services 19 14,369 14,369 14,369 14,170 19
3420 - Social Services Business Operations 20 0 20
Subtotal 21 14,369 0 0 0 0 0 0 0 14,369 14,369 14,170 21
CHEMICAL DEPENDENCY PROGRAM
3500 - Treatment Services 22 0 5,500 22
3510 - Preventive Services 23 0 23
3520 - Opioid Litigation Settlement 24 0 24
Local Government Property Valuation System

Subtotal 25 0 0 0 0 0 0 0 0 0 5,500 0 25
TOTAL-PHYSICAL HEALTH & SOCIAL SERVICES 26 261,588 79,038 0 0 0 0 0 0 340,626 344,786 277,427 26

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 SERVICE AREA 4
MENTAL HEALTH, INTELLECTUAL DISABILITY & DEVELOPMENTAL DISABILITIES
County Name: KOSSUTH COUNTY
County No: 55

TOTALS
4/23/24, 12:27 PM

Actual 2022/2023
SERVICES TO PERSONS WITH:
40XX - MENTAL HEALTH PROBLEMS MENTAL ILLNESS
400X - Information & Education Services 1 1
402X - Coordination Services 2 2
403X- Personal & Environ. Sprt 3 3
404X-Treatment Services 4 4
405X-Vocational & Day Services 5 5
406X-Lic/Cert. Living Arrangements 6 6
407X - Inst/Hospital & Commit Services 7 7
Subtotal 8 0 8
42XX - INTELLECTUAL DISABILITY
420X - Information & Education Services 9 9
422X - Coordination Services 10 10

https://dom-localgov.iowa.gov/budget-renderer?id=17880
423X- Personal & Environ. Sprt 11 11
424X-Treatment Services 12 12
425X-Vocational & Day Services 13 13
426X-Lic/Cert. Living Arrangements 14 14
427X - Inst/Hospital & Commit Services 15 15
Subtotal 16 0 16
43XX - OTHER DEVELOPMENTAL DISABILITIES
430X - Information & Education Services 17 17
432X - Coordination Services 18 18
433X- Personal & Environ. Sprt 19 19
434X-Treatment Services 20 20
435X-Vocational & Day Services 21 21
436X-Lic/Cert. Living Arrangements 22 22
437X - Inst/Hospital & Commit Services 23 23
Subtotal 24 0 24
44XX - GENERAL ADMINISTRATION
4411-Direct Administration 25 25
4412-Purchased Administration 26 26
4413-Distrib to Regional Fiscal Agent 27 27
Subtotal 28 0 28
45XX - COUNTY PRVD CASE MGMT
Subtotal 29 29
Local Government Property Valuation System

46XX - COUNTY PRVD SERVICES

Subtotal 30 30
47XX - BRAIN INJURY
470X - Information & Education Services 31 31
472X - Coordination Services 32 32
473X- Personal & Environ. Sprt 33 33
474X-Treatment Services 34 34
475X-Vocational & Day Services 35 35
476X-Lic/Cert. Living Arrangements 36 36
477X - Inst/Hospital & Commit Services 37 37
Subtotal 38 0 38
Total - Mental Health, ID & DD 39 0 39

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 SERVICE AREA 6
COUNTY ENVIRONMENT AND EDUCATION
County Name: KOSSUTH COUNTY
County No: 55

GENERAL FUND SPECIAL REVENUE FUNDS TOTALS

4/23/24, 12:27 PM

General General General Rural Rural Services Secondary All Budget Re-estimated Actual
Basic Supplemental Other Services Supplemental Roads Other Permanent 2024/2025 2023/2024 2022/2023
Basic
ENVIRONMENTAL QUALITY PROGRAM
6000 - Natural Resources Conservation 1 0 1
6010 - Weed Eradication 2 6,144 6,144 6,144 3,895 2
6020 - Solid Waste Disposal 3 25,000 25,000 25,000 25,000 3
6030 - Environmental Restoration 4 0 4
Subtotal 5 0 0 0 31,144 0 0 0 0 31,144 31,144 28,895 5
CONSERVATION & RECREATION SERVICES
PROGRAM
6100 - Administration 6 93,940 35,061 129,001 129,720 125,826 6
6110 - Maintenance & Operations 7 252,900 55,754 308,654 360,516 353,363 7
6120 - Recreation & Environmental Educ. 8 147,470 68,282 2,500 218,252 219,689 201,744 8

https://dom-localgov.iowa.gov/budget-renderer?id=17880
Subtotal 9 494,310 159,097 2,500 0 0 0 0 0 655,907 709,925 680,933 9
ANIMAL CONTROL PROGRAM
6200 - Animal Shelter 10 0 10
6210 - Animal Bounties & State Apiarist Expenses 11 0 11
Subtotal 12 0 0 0 0 0 0 0 0 0 0 0 12
COUNTY DEVELOPMENT PROGRAM
6300 - Land Use & Building Controls 13 23,600 3,400 27,000 1,500 2,451 13
6310 - Housing Rehabilitation & Develop. 14 0 14
6320 - Community Economic Development 15 120,000 143,368 263,368 255,068 300,253 15
Subtotal 16 143,600 3,400 0 0 0 0 143,368 0 290,368 256,568 302,704 16
EDUCATIONAL SERVICES PROGRAM
6400 - Libraries 17 85,000 85,000 273,245 267,245 17
6410 - Historic Preservation 18 6,000 6,000 6,000 6,000 18
6420 - Fair & 4-H Clubs 19 25,000 25,000 35,000 35,000 19
6430 - Fairgrounds 20 0 20
6440 - Memorial Halls 21 0 21
6450 - Other Educational Services 22 0 5,000 5,000 22
Subtotal 23 31,000 0 0 85,000 0 0 0 0 116,000 319,245 313,245 23
PRESIDENT OR GOVERNOR DECLARED
DISASTERS PROGRAM
Local Government Property Valuation System

6500 - Property 24 0 24
6510 - Buildings 25 0 25
6520 - Equipment 26 0 26
6530 - Public Facilities 27 0 27
Subtotal 28 0 0 0 0 0 0 0 0 0 0 0 28
Total - County Environment and Education 29 668,910 162,497 2,500 116,144 0 0 143,368 0 1,093,419 1,316,882 1,325,777 29

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 SERVICE AREA 7
ROADS & TRANSPORTATION
County Name: KOSSUTH COUNTY
County No: 55

GENERAL FUND SPECIAL REVENUE FUNDS TOTALS

4/23/24, 12:27 PM

General General General Rural Rural Services Secondary All Budget Re-estimated Actual
Basic Supplemental Other Services Supplemental Roads Other Permanent 2024/2025 2023/2024 2022/2023
Basic
SECONDARY ROADS ADMINISTRATION &
ENGINEERING PROGRAM
7000 - Administration 1 188,850 188,850 191,971 180,910 1
7010 - Engineering 2 717,050 717,050 724,031 720,590 2
Subtotal 3 0 0 0 0 0 905,900 0 0 905,900 916,002 901,500 3
ROADWAY MAINTENANCE PROGRAM
7100 - Bridges & Culverts 4 201,050 201,050 153,100 85,113 4
7110 - Roads 5 4,235,600 4,235,600 4,546,950 4,040,187 5
7120 - Snow & Ice Control 6 382,100 382,100 378,450 509,050 6
7130 - Traffic Controls 7 236,550 236,550 326,510 335,411 7
7140 - Road Clearing 8 271,550 271,550 189,400 255,224 8

https://dom-localgov.iowa.gov/budget-renderer?id=17880
Subtotal 9 0 0 0 0 0 5,326,850 0 0 5,326,850 5,594,410 5,224,985 9
GENERAL ROADWAY EXPENDITURES PROGRAM
7200 - New Equipment 10 1,000,000 1,000,000 3,500,000 1,583,427 10
7210 - Equipment Operations 11 2,566,700 2,566,700 2,657,350 2,608,778 11
7220 - Tools, Materials & Supplies 12 60,000 60,000 60,000 82,831 12
7230 - Real Estate & Buildings 13 200,000 200,000 175,000 364,696 13
Subtotal 14 0 0 0 0 0 3,826,700 0 0 3,826,700 6,392,350 4,639,732 14
MASS TRANSIT PROGRAM
7300 - Air Transportation 15 0 15
7310 - Ground Transportation 16 0 16
Subtotal 17 0 0 0 0 0 0 0 0 0 0 0 17
Total - Roads & Transportation 18 0 0 0 0 0 10,059,450 0 0 10,059,450 12,902,762 10,766,217 18
Local Government Property Valuation System

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 SERVICE AREA 8
GOVERNMENT SERVICES TO RESIDENTS
County Name: KOSSUTH COUNTY
County No: 55

GENERAL FUND SPECIAL REVENUE FUNDS TOTALS

4/23/24, 12:27 PM

General General General Rural Rural Services Secondary Other All Budget Re-estimated Actual
Basic Supplemental Other Services Basic Supplemental Roads Permanent 2024/2025 2023/2024 2022/2023
REPRESENTATION SERVICES PROGRAM
8000 - Elections Administration 1 93,700 93,700 94,600 57,785 1
8010 - Local Elections 2 20,200 20,200 63,900 22,973 2
8020 - Township Officials 3 7,000 556 7,556 7,255 4,692 3
Subtotal 4 7,000 114,456 0 0 0 0 0 0 121,456 165,755 85,450 4
STATE ADMINISTRATIVE SERVICES
8100 - Motor Vehicle Registrations& Licensing 5 237,771 126,077 363,848 369,388 334,633 5
8101 - Driver Licenses Services 6 110,317 51,869 162,186 161,946 150,636 6
8110 - Recording of Public Documents 7 292,477 120,940 3,000 416,417 440,057 381,836 7
Subtotal 8 640,565 298,886 0 0 0 0 3,000 0 942,451 971,391 867,105 8
Total - Government Services to Residents 9 647,565 413,342 0 0 0 0 3,000 0 1,063,907 1,137,146 952,555 9

https://dom-localgov.iowa.gov/budget-renderer?id=17880
Local Government Property Valuation System

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 SERVICE AREA 9
ADMINISTRATION
County Name: KOSSUTH COUNTY
County No: 55

GENERAL FUND SPECIAL REVENUE FUNDS TOTALS

4/23/24, 12:27 PM

General General General Rural Rural Services Secondary All Budget Re-estimated Actual
Basic Supplemental Other Services Supplemental Roads Other Permanent 2024/2025 2023/2024 2022/2023
Basic
POLICY & ADMINISTRATION PROGRAM
9000 - General County Management 1 391,159 97,201 488,360 597,960 530,310 1
9010 - Administrative Management Services 2 364,298 167,154 531,452 522,052 459,435 2
9020 - Treasury Management Services 3 263,901 118,783 382,684 386,384 356,209 3
9030 - Other Policy & Administration 4 56,655 56,655 56,301 76,573 4
9040 - Reimbursable MHDS Direct Expenses 5 90,937 90,937 89,045 84,016 5
Subtotal 6 1,076,013 383,138 0 0 0 0 90,937 0 1,550,088 1,651,742 1,506,543 6
CENTRAL SERVICES PROGRAM
9100 - General Services 7 427,255 85,270 512,525 617,553 546,240 7
9110 - Information Tech Services 8 758,763 130,336 889,099 841,994 570,093 8

https://dom-localgov.iowa.gov/budget-renderer?id=17880
9120 - GIS Systems 9 0 9
Subtotal 10 1,186,018 215,606 0 0 0 0 0 0 1,401,624 1,459,547 1,116,333 10
RISK MANAGEMENT SERVICES PROGRAM
9200 - Tort Liability 11 770,900 770,900 593,000 440,887 11
9210 - Safety of Workplace 12 2,500 2,500 3,500 1,123 12
9220 - Fidelity of Public Officers 13 0 13
9230 - Unemployment Compensation 14 0 4,000 14
Subtotal 15 2,500 770,900 0 0 0 0 0 0 773,400 600,500 442,010 15
Total - Administration 16 2,264,531 1,369,644 0 0 0 0 90,937 0 3,725,112 3,711,789 3,064,886 16
Local Government Property Valuation System

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 SERVICE AREA 0
NONPROGRAM EXPENDITURES, DISBURSEMENTS AND OTHER FINANCING USES
County Name: KOSSUTH COUNTY
County No: 55

GENERAL FUND SPECIAL REVENUE FUNDS TOTALS

4/23/24, 12:27 PM

General General General Rural Rural Services Secondary All All All Budget Re- Actual
Basic Supplemental Other Services Supplemental Roads Other Capital Debt Permanent 2024/2025 estimated 2022/2023
Basic Projects Service 2023/2024
NONPROGRAM CURRENT EXPENDITURES
0010 - County Farm Operations 1 0 1
0020 - Interest on Short-Term Debt 2 0 2
0030 - Other Nonprogram Current 3 71,032 71,032 67,419 63,544 3
0040 - Other County Enterprises 4 0 4
Total - Nonprogram Current 5 71,032 0 0 0 0 0 0 0 71,032 67,419 63,544 5
LONG-TERM DEBT SERVICE
0100 - Principal 6 0 6
0110 - Interest and Fiscal Charges 7 0 7
Total Long-term Debt Service 8 0 0 0 0 0 0 0 0 0 0 0 0 8
CAPITAL PROJECTS

https://dom-localgov.iowa.gov/budget-renderer?id=17880
0200 - Roadway Construction 9 2,000,000 2,000,000 2,867,295 4,182,418 9
0210 - Conservation Land Acquisition & Dev. 10 200,000 30,000 230,000 105,000 76,258 10
0220 - Other Capital Projects 11 0 40,000 188,609 11
Total Capital Projects 12 0 0 200,000 0 0 2,000,000 30,000 0 0 2,230,000 3,012,295 4,447,285 12
EXPENDITURES SUMMARY
Total Public Safety and Legal Services 13 3,202,748 1,008,753 5,000 300,000 0 0 1,944,335 0 6,460,836 6,951,895 5,028,637 13
Total Physical Health and Social Services 14 261,588 79,038 0 0 0 0 0 0 340,626 344,786 277,427 14
Total County Environment and Education 16 668,910 162,497 2,500 116,144 0 0 143,368 0 1,093,419 1,316,882 1,325,777 16
Total Roads & Transportation 17 0 0 0 0 0 10,059,450 0 0 10,059,450 12,902,762 10,766,217 17
Total Government Services to Residents 18 647,565 413,342 0 0 0 0 3,000 0 1,063,907 1,137,146 952,555 18
Total Administration 19 2,264,531 1,369,644 0 0 0 0 90,937 0 3,725,112 3,711,789 3,064,886 19
Total Nonprogram Current 20 71,032 0 0 0 0 0 0 0 71,032 67,419 63,544 20
Total Long-Term Debt Service 21 0 0 0 0 0 0 0 0 0 0 0 0 21
Total Capital Projects 22 0 0 200,000 0 0 2,000,000 30,000 0 0 2,230,000 3,012,295 4,447,285 22
Total - All Expenditures 23 7,116,374 3,033,274 207,500 416,144 0 12,059,450 2,211,640 0 0 0 25,044,382 29,444,974 25,926,328 23
OTHER BUDGETARY FINANCING USES
OPERATING TRANSFERS OUT
To General Supplemental 24 0 24
To Rural Services Supplemental 25 0 25
To Secondary Roads 26 290,806 3,440,320 3,731,126 2,799,910 2,876,521 26
Local Government Property Valuation System

To Other Budgetary Funds 27 50,000 50,000 100,000 192,511 27

Total Operating Transfers Out 28 340,806 0 0 3,440,320 0 0 0 0 0 0 3,781,126 2,899,910 3,069,032 28
REFUNDED DEBT/PAYMENTS TO ESCROW 29 0 29
Increase (Decrease) In Reserves 30 0 30
Fund Balance - Nonspendable 31 0 31
Fund Balance - Restricted 32 1,245,590 697,746 2,831,065 155,120 327,977 135,712 5,393,210 7,017,899 12,391,447 32
Fund Balance - Committed 33 0 33
Fund Balance - Assigned 34 33,358 33,358 38,358 43,358 34
Fund Balance - Unassigned 35 1,900,723 0 0 0 0 0 0 0 0 0 1,900,723 1,948,238 3,468,672 35
Total Ending Fund Balance - June 30, 36 1,900,723 1,245,590 731,104 2,831,065 0 155,120 327,977 135,712 0 0 7,327,291 9,004,495 15,903,477 36
Total Requirements 37 9,357,903 4,278,864 938,604 6,687,529 0 12,214,570 2,539,617 135,712 0 0 36,152,799 41,349,379 44,898,837 37

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 LONG TERM DEBT SCHEDULE
This area, lines 1 through 20, is for Countywide Debt Service
Debt Bond Registration TOTAL OBLIGATION Amount Paid by Other Current Year Utility
Project Name Amount of Resolution Principal Due Interest Due Funds & Debt Service Replacement & Debt
Issue 2024/2025 2024/2025 Due 2024/2025 Due 2024/2025
Number Fund Balance Service Taxes
1 0 0
4/23/24, 12:27 PM

2 0 0
3 0 0
4 0 0
5 0 0
6 0 0
7 0 0
8 0 0
9 0 0
10 0 0
11 0 0
12 0 0
13 0 0
14 0 0

https://dom-localgov.iowa.gov/budget-renderer?id=17880
15 0 0
16 0 0
17 0 0
18 0 0
19 0 0
20 0 0
TOTALS FOR COUNTYWIDE DEBT SERVICE: 0 0 0 0 0 0
This area, lines 21 through 25, is for Partial County Debt Service Only -- Such as for Special Assessment District Debt Service
21 0 0
22 0 0
23 0 0
24 0 0
25 0 0
TOTALS FOR PARTIAL COUNTY DEBT SERVICE: 0 0 0 0 0 0
Local Government Property Valuation System

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4/23/24, 12:27 PM Local Government Property Valuation System

NOTICE OF PUBLIC HEARING THE BOARD OF SUPERVISORS INTENDS TO LEVY GENERAL BASIC PROPERTY TAX RATES WHICH EXCEED
STATUTORY MAXIMUMS The accompanying budget summary requires a general basic property tax rate that exceeds the maximum rate as established by the
general assembly. Comparison of the proposed general basic rate with the statutory maximum 3.50000 general basic tax rate and the dollar amount of the difference
between the proposed rate and the maximum rate:
Proposed General Basic Tax Rate per $1,000 of Taxable Value:
Maximum General Basic Tax Rate per $1,000 of Taxable Value: 3.50000
General Basic Tax Dollars to be Generated in Excess of Maximum:
Major reasons for the difference between the proposed general basic tax rate and the maximum basic tax rate:
-
Comparison of the proposed general basic rate with the statutory maximum 3.95000 Rural Basic tax rate and the dollar amount of the difference between the
proposed rate and the maximum rate:
Proposed Rural Basic Tax Rate per $1,000 of Taxable Value:
Maximum Rural Basic Tax Rate per $1,000 of Taxable Value: 3.95000
Rural Basic Tax Dollars to be Generated in Excess of Maximum:
Major reasons for the difference between the proposed Rural Basic tax rate and the maximum basic tax rate:
-

https://dom-localgov.iowa.gov/budget-renderer?id=17880 16/16