Public Notice NOTICE OF PUBLIC HEARING - AMENDMENT OF CURRENT BUDGET Board of Supervisors of SHELBY COUNTY Fiscal Year July 1, 2025 - June 30, 2026 The Board of Supervisors of SHELBY COUNTY will conduct a public hearing for the purpose of amending the current budget for fiscal year ending June 30, 2026 Meeting Date/Time:5/19/2026 09:05 AM Contact:Taryn Knapp Phone:(712) 755-3831 Meeting Location:Supervisors Chambers Courthouse, 612 Court Street, Harlan, IA 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 9,866,488 0 9,866,488 Less:Uncollected Delinquent Taxes - Levy Year 2 0 0 0 Less:Credits to Taxpayers 3 358,800 0 358,800 Net Current Property Tax 4 9,507,688 0 9,507,688 Delinquent Property Tax Revenue 5 0 0 0 Penalties, Interest & Costs on Taxes 6 26,000 0 26,000 Other County Taxes/TIF Tax Revenues 7 1,162,659 0 1,162,659 Intergovernmental 8 6,293,428 0 6,293,428 Licenses & Permits 9 22,800 0 22,800 Charges for Service 10 1,032,510 0 1,032,510 Use of Money & Property 11 968,567 0 968,567 Miscellaneous 12 314,190 0 314,190 Subtotal Revenue 13 19,327,842 0 19,327,842 Other Financing Sources:General Long-Term Debt Proceeds 14 0 0 0 Operating Transfers In 15 4,354,217 0 4,354,217 Proceeds of Fixed Asset Sales 16 0 0 0 Total Revenues & Other Sources 17 23,682,059 0 23,682,059 EXPENDITURES & OTHER FINANCING USES Operating:Public Safety and Legal Services 18 6,702,252 400,000 7,102,252 Physical Health and Social Services 19 963,296 0 963,296 Mental Health, ID & DD 20 0 0 0 County Environment & Education 21 977,685 0 977,685 Roads & Transportation 22 7,247,598 250,000 7,497,598 Government Services to Residents 23 642,020 0 642,020 Administration 24 2,078,103 0 2,078,103 Nonprogram Current 25 233,000 0 233,000 Debt Service 26 338,700 0 338,700 Capital Projects 27 1,132,500 100,000 1,232,500 Subtotal Expenditures 28 20,315,154 750,000 21,065,154 Other Financing Uses:Operating Transfers Out 29 4,354,217 0 4,354,217 Refunded Debt/Payments to Escrow 30 0 0 0 Total Expenditures & Other Uses 31 24,669,371 750,000 25,419,371 Excess of Revenues & Other Sources 32 -987,312 -750,000 -1,737,312 over (under) Expenditures & Other Uses Beginning Fund Balance - July 1, 2025 33 5,430,951 0 5,430,951 Increase (Decrease) in Reserves (GAAP Budgeting) 34 0 0 0 Fund Balance - Nonspendable 35 0 0 0 Fund Balance - Restricted 36 0 0 0 Fund Balance - Committed 37 0 0 0 Fund Balance - Assigned 38 0 0 0 Fund Balance - Unassigned 39 4,443,639 -750,000 3,693,639 Total Ending Fund Balance - June 30, 2026 40 4,443,639 -750,000 3,693,639 Explanation of Changes:Secondary Roads insurance expenses for repairs. EMS expenses offset by revenue received. (Pub. NA May 8, 2026 and TRIB May 12, 2026 - 398)
