NOTICE OF PUBLIC HEARING AMENDMENT OF CURRENT BUDGET Board of Supervisors of JACKSON COUNTY Fiscal Year July 1, 2024 - June 30, 2025 The Board of Supervisors of JACKSON COUNTY will conduct a public hearing for the purpose of amending the current budget for fiscal year ending June 30, 2025 Meeting Date/Time: 6/3/2025 10:00 AM Contact: Alisa Smith, County Auditor Phone: (563) 652-3144 Meeting Location: Boardroom, Courthouse, 201 West Platt Street, Maquoketa, lowa or Zoom at htps./lusD4webzoom.Us/7792041339 Meeting ID:779 204 1339 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 al local hearing. For more information, consult htps/domiowagowlocalgovappeals. Total Budget Current REVENUES & OTHER FINANCING SOURCES as Certified Total Budget After or Last Amended Amendment Current Amendment Taxes Levied on Property 1 9,317,566 0 9,317,566 Less: Uncollected Delinquent Taxes - Levy Year 2 0 0 0 Less: Credits to Taxpayers 3 337,946 0 337,946 Net Current Property Tax 4 8,979,620 0 8,979,620 Delinquent Property Tax Revenue 5 1,750 0 1,750 Penalties, Interest & Costs on Taxes 6 34,040 0 34,040 Other County Taxes/TIF Tax Revenues 7 1,402,397 0 1,402,397 Intergovernmental 8 7,961,811 0 7,961,811 Licenses & Permits 9 68,260 0 68,260 Charges for Service 10 641,820 0 641,820 Use of Money & Property 11 928,064 0 928,064 Miscellaneous 12 336,905 0 336,905 Subtotal Revenue 13 20,354,667 0 20,354,667 Other Financing Sources: General Long-Term Debt Proceeds 14 U 0 U Operating Transfers In 15 1,633,769 0 1,633,769 Proceeds of Fixed Asset Sales 16 25 0 25 Total Revenues & Other Sources 17 21,988,461 0 21,988,461 EXPENDITURES & OTHERI FINANCING USES Operating: Public Safety and Legal Services 18 3,744,942 135,600 3,880,542 Physical Health and Social Services 19 787,927 40,000 827,927 Mental Health, ID & DD 20 0 U County Environment & Education 21 2,037,490 90,000 2, 127,490 Roads & Transportation 22 7,520,429 178,000 7, 698,429 Government: Services to Residents 23 819,496 550 820,046 Administration 24 3,861,107 14,081 3,875,188 Nonprogram Current 25 U 0 0J Debt Service 26 371,675 0 371,675 Capital Projects 27 2,860,635 0 2,860,635 Subtotal Expenditures 28 22,003,701 458,231 22,461,932 Other Financing Uses: Operating Transfers Out 29 1,833,769 0 1,833,769 Refunded Debt/Payments to Escrow 30 0 0 0 Total Expenditures & Other Uses 31 23,837,470 458,231 24, ,295,701 Excess of Revenues & Other Sources 32 -1,849,009 -458,231 -2,307,240 over (under) Expenditures & Other Uses Beginning Fund Balance July 1, 2024 33 7,302,820 0 7,302,820 Increase (Decrease) inF Reserves (GAAP Budgeting) 34 0 0 0 Fund Balance Nonspendable 35 0 0 0 Fund Balance Restricted 36 3,652,762 -201,050 3,451,712 Fund Balance - Committed 37 0 0 0 Fund Balance - Assigned 38 1,056,007 -20,000 1,036,007 Fund Balance - Unassigned 39 745,042 -237,181 507,861 Total Ending Fund Balance - June 30, 2025 40 5,453,811 -458,231 4,995,580 Explanation of Changes: Jail salaries and startup costs $133,100, Guardianship attorney fees $2,500; Drug Grant Expenses $20,000, Drill equipment $20,000; Conservation Spruce Creek boat ramp $90,000; Secondary Roads bridge inspections and road construction $170,000, New Equipment $8,000; Township Official reimbursements! $550; Data Processing equipment and postage increases $14,081.