Public Hearing — 600 Gunder Rd NE, Elkader, IA

PUBLIC NOTICE NOTICE OF PUBLIC HEARING - AMENDMENT OF CURRENT BUDGET Board of Supervisors of CLAYTON COUNTY Fiscal Year July 1, 2025 - June 30, 2026 The Board of Supervisors of CLAYTON COUNTY will conduct a public hearing for the purpose of amending the current budget for fiscal year ending June 30, 2026 Meeting Date/Time:5/26/2026 10:00 AM Contact:Jennifer Garms Phone:(563) 245-1106 Meeting Location:600 Gunder Rd NE, Elkader There will be no increase in taxes. Any residents or taxpayers will be heard for or against the proposed amendment at the time and place specified above. A detailed statement of:additional receipts, cash balances on hand at the close of the preceding fiscal year, and proposed disbursements, both past and anticipated, will be available at the hearing. Budget amendments are subject to protest. If protest petition requirements are met, the State Appeal Board will hold a local hearing. For more information, consult https://dom.iowa.gov/local-gov-appeals. REVENUES & OTHER FINANCING SOURCES Total Budget Current Total Budget After as Certified or Last Amended Amendment Current Amendment Taxes Levied on Property 1 10,855,079 0 10,855,079 Less:Uncollected Delinquent Taxes - Levy Year 2 0 0 0 Less:Credits to Taxpayers 3 0 0 0 Net Current Property Tax 4 10,855,079 0 10,855,079 Delinquent Property Tax Revenue 5 220 0 220 Penalties, Interest & Costs on Taxes 6 21,400 0 21,400 Other County Taxes/TIF Tax Revenues 7 1,321,488 0 1,321,488 Intergovernmental 8 7,805,915 40,000 7,845,915 Licenses & Permits 9 41,950 0 41,950 Charges for Service 10 523,765 0 523,765 Use of Money & Property 11 220,475 0 220,475 Miscellaneous 12 114,850 40,000 154,850 Subtotal Revenue 13 20,905,142 80,000 20,985,142 Other Financing Sources:General Long-Term Debt Proceeds 14 0 0 0 Operating Transfers In 15 2,000,000 50,000 2,050,000 Proceeds of Fixed Asset Sales 16 20,000 0 20,000 Total Revenues & Other Sources 17 22,925,142 130,000 23,055,142 EXPENDITURES & OTHER FINANCING USES Operating:Public Safety and Legal Services 18 4,506,285 46,200 4,552,485 Physical Health and Social Services 19 780,113 200,000 980,113 Mental Health, ID & DD 20 0 0 0 County Environment & Education 21 1,815,295 66,900 1,882,195 Roads & Transportation 22 9,040,253 0 9,040,253 Government Services to Residents 23 932,668 7,000 939,668 Administration 24 2,578,245 171,500 2,749,745 Nonprogram Current 25 1,000 0 1,000 Debt Service 26 839,800 0 839,800 Capital Projects 27 7,928,500 0 7,928,500 Subtotal Expenditures 28 28,422,159 491,600 28,913,759 Other Financing Uses:Operating Transfers Out 29 2,000,000 50,000 2,050,000 Refunded Debt/Payments to Escrow 30 0 0 0 Total Expenditures & Other Uses 31 30,422,159 541,600 30,963,759 Excess of Revenues & Other Sources 32 -7,497,017 -411,600 -7,908,617 over (under) Expenditures & Other Uses Beginning Fund Balance - July 1, 2025 33 17,683,594 0 17,683,594 Increase (Decrease) in Reserves (GAAP Budgeting) 34 0 0 0 Fund Balance - Nonspendable 35 0 0 0 Fund Balance - Restricted 36 4,911,450 0 4,911,450 Fund Balance - Committed 37 0 0 0 Fund Balance - Assigned 38 0 0 0 Fund Balance - Unassigned 39 5,275,127 -411,600 4,863,527 Total Ending Fund Balance - June 30, 2026 40 10,186,577 -411,600 9,774,977 Explanation of Changes:Medical Examiner fee, Personnel changes, Grant funding, Opioid funding, Rural Garbage, Information Technology, Parking lot repair