Public Hearing — 620 Douglas St, Sioux City, IA

WOODBURY COUNTY BOARD OF SUPERVISORS NOTICE OF PUBLIC HEARING . AMENDMENT OF CURRENT BUDGET Board of Supervisors of WOODBUR Y COUNTY Fiscal Yėar July 1, 2025 - June 30, 2026 The Board of Supervisors of WOODBURY 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 04:45 PM Contact:Ryan Ericson Phone:(712) 279-6525 Meeting Meeting Location:Location:620 620 Douglas Douglas St. St. Board Board Room Room (Courthouse Basement) Basement) 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 ltps/idoin.owia.gov/ocal-aow.appom Total Budget Current Total Budget After REVENUES & OTHER FINANCING SOURCES as Certified Amendment Current Amendment or Last Amended Taxes Levied on Property 1 41,730,794 o 41,730,794 Less:Uncollected Delinquent Taxes – Levy Year 2 0 0 o Less:Credits to Taxpayers 3 600,000 o 600,000 Net Current Property Tax 4 41,130,794 o 41,130,794 Delinquent Property Tax Revenue 5 12,200 0 12,200 Penalties, Interest & Costs on Taxes 6 260,000 o 260,000 Other County Taxes/TIF Tax Revenues 7 7,596,649 o 7,596,649 Intergovernmental 8 15,028,680 16,240 15,044,920 Licenses & Permits 9 66,050 o 66,050 Charges for Service 10 2,934,930 10,000 2,944,930 Use of Money & Property 11 1,156,800 19,000 1,175,800 Miscellaneous 12 701,650 166,990 868,640 Subtotal Revenue 13 68,887,753 212,230 69,099.983 Other Financing Sources:General Long-Term Debt Proceeds 14 o 1,200,000 1,200,000 Operating Transfers In 15 10,576,078 714,000 11,290,078 Proceeds of Fixed Asset Sales 16 o o o Total Revenues & Other Sources 17 79,463,831 2,126,230 81,590,061 EXPENDITURES & OTHER FINANCING USES Operating:Public Safety and Legal Services 18 28,600,384 701,990 29,302,374 Physical Health and Social Services 19 5,480,868 148,200 5,629,068 Mental Health, ID & DD 20 0 0 o County Environment & Education 21 3.309,121 222,445 3,531,566 Roads & Transportation 22 11,711,116 952,660 12,663,776 Government Services to Residents 23 2,889,815 52,449 2,942,264 Administration 24 9,785,404 454,546 10,239,950 Nonprogram Current 25 936,089 0 936,089 Debt Service 26 7,370,605 0 7,370,605 Capital Projects 27 3,851,031 2,278,532 6,129,563 Subtotal Expenditures 28 73.934.433 4,810,822 78,745,255 Other Financing Uses:Operating Transfers Out 29 10.576. 10,576,078 714,000 714,000 11,290,078 Refunded Debt/Payments to Escrow 30 0 0 0 Total Expenditures & Other Uses 31 84,510,511 5,524,822 90,035.333 Excess of Revenues & Other Sources over (under) Expenditures & Other Uses 32 -5,046,680 -3,398,592 -8,445,272 Beginning Fund Balance - July 1, 2025 33 17,464,574 o 17,464,574 Increase (Decrease) in Reserves (GAAP Budgeting) 34 0 o 0 Fund Balance - Nonspendable 35 o 0 o Fund Balance - Restricted 36 1,786,257 -1,180,437 605,820 Fund Balance - Committed 37 0 o 0 Fund Balance - Assigned 38 1,146,807 -710,200 436,607 Fund Balance - Unassigned 39 9,484,830 -1,507,955 7,976,875 Total Ending Fund Balance – June 30, 2026 40 12,417,894 -3,398,592 9,019,302 NOTICE OF PUBLIC HEARING - AMENDMENT OF CURRENT BUDGET BUDGET Board of Supervisors of WOODBURY COUNTY Fiscal Year July 1, 2025 - June 30, 2026 The Board of Supervisors of WOODBURY COUNTY COUNT* 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 04:45 PM Contact:Ryan Ericson Phone:(712) 279-6525 Meeting Location:620 Douglas St. Board Room (Courthouse Basement) 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.lf protest petition requirements are met, the State Appeal Board will hold a local hearing. For more information, consult tlns/dom.iowa.govrooalgouappeal Explanation of Changes:Major budget increases in expenditures are due to 1) CIP items of $1.9 million not in original budget. This represents the full expenditure of prior year funds and the $1.2 million of Debt Services funds to be received. 2) Increase of health insurance contributions by the County of $799k. 3) Elk Creek Road Project Phase II not in original budget – $714k. This also is the Operating Transfer Out of $714k from General Basic and the Operating Transfer In to Secondary Roads. 4) Additional Secondary Road projects of $494k. This will noť impact taxable funds as the transfer from Rural Basic will not be increased. 5) Non taxable funds included in overall budget, Gaming - $125k, L.O.S.T. 215k, Conservation – $159k and Opioid Settlement $71k. Major budget increases in revenues are due to 1) CIP Borrowing of $1.2 million not in original budget 2) Transfer In of $714,000 to Secondary Roads to cover Phase II of Elk Creek Road Project. ($420024)