BOARD OF SUPERVISORS INTENDS TO LEVY GENERAL BASIC PROPERTY TAX RATES WHICH EXCEED STATUTORY MAXIMUMS

Transcription

1 Iowa Department of Management Form 600 NOTICE OF PUBLIC HEARING Des Moines County 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 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: 4 Maximum General Basic Tax Rate per $1,000 of Taxable Value: 3.5 General Basic Tax Dollars to be Generated in Excess of Maximum: 789,155 Major reasons for the difference between the proposed general basic tax rate and the maximum basic tax rate: TIF Increment values in excess of $133 million limits the county's ability for much growth in valuations.

2 Iowa Department of Management Form 600 NOTICE OF PUBLIC HEARING Des Moines County 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 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: 4 Maximum General Basic Tax Rate per $1,000 of Taxable Value: 3.5 General Basic Tax Dollars to be Generated in Excess of Maximum: 789,155 Major reasons for the difference between the proposed general basic tax rate and the maximum basic tax rate: TIF Increment values in excess of $133 million limits the county's ability for much growth in valuations. COUNTY NAME: NOTICE OF PUBLIC HEARING -- BUDGET ESTIMATE CO NO: Des Moines Fiscal Year July 1, June 30, The County Board of Supervisors will conduct a public hearing on the proposed Fiscal Year County budget as follows: Meeting Date: Meeting Time: Meeting Location: :00 a.m. Courthouse, 513 N Main, Burlington 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. 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 Web Site (if available): County Telephone Number: Iowa Department of Management Budget Re-Est Actual AVG Form 630 (Publish) 2018/ / /2017 Annual REVENUES & OTHER FINANCING SOURCES % CHG Taxes Levied on Property* 1 13,767,062 13,147,027 12,713, Less: Uncollected Delinquent Taxes - Levy Year 2 6,328 16,615 6,773 Less: Credits to Taxpayers 3 842, , ,775 Net Current Property Taxes 4 12,917,954 12,306,278 11,877,761 Delinquent Property Tax Revenue 5 9,400 7,447 11,075 Penalties, Interest & Costs on Taxes 6 119, , ,938 Other County Taxes/TIF Tax Revenues 7 2,618,732 2,667,712 3,050, Intergovernmental 8 6,664,464 9,089,765 6,720,670 Licenses & Permits 9 48,335 43,515 58,087 Charges for Service , , ,750 Use of Money & Property , , ,756 Miscellaneous , , ,669 Subtotal Revenues 13 23,829,110 25,759,475 23,438,965 Other Financing Sources: General Long-Term Debt Proceeds 14 8,991,517 2,781,493 2,380,542 Operating Transfers In 15 2,294,433 2,208,411 2,525,862 Proceeds of Fixed Asset Sales , ,058 Total Revenues & Other Sources 17 35,115,060 30,762,331 28,520,427 EXPENDITURES & OTHER FINANCING USES Operating: Public Safety and Legal Services 18 7,731,425 7,320,994 6,449, Physical Health and Social Services 19 1,920,869 1,763,412 1,418, Mental Health, ID & DD 20 1,874,420 1,733,430 1,970, County Environment and Education 21 2,017,020 1,452,002 1,362, Roads & Transportation 22 6,070,287 6,120,835 4,938, Government Services to Residents 23 1,100,471 1,113,026 1,023, Administration 24 3,351,001 3,198,609 3,080, Nonprogram Current Debt Service 26 4,410,917 3,308,510 3,469, Capital Projects 27 9,846,941 4,980,593 2,169, Subtotal Expenditures 28 38,323,351 30,991,411 25,883,196 Other Financing Uses: Operating Transfers Out 29 2,294,433 2,208,411 2,525,862 Refunded Debt/Payments to Escrow Total Expenditures & Other Uses 31 40,617,784 33,199,822 28,409,058 Excess of Revenues & Other Sources over (under) Expenditures & Other Uses 32-5,502,724-2,437, ,369 Beginning Fund Balance - July 1, 33 11,833,944 14,271,435 14,160,066 Increase (Decrease) in Reserves (GAAP Budgeting) Fund Balance - Nonspendable Fund Balance - Restricted 36 4,024,518 11,018,647 Fund Balance - Committed Fund Balance - Assigned , ,202 Fund Balance - Unassigned 39 1,632,321 11,833,944 2,596,586 Total Ending Fund Balance - June 30, 40 6,331,220 11,833,944 14,271,435 Proposed property taxation by type: Proposed tax rates per $1,000 taxable valuation: Countywide Levies*: 11,629,751 Urban Areas: Rural Only Levies*: 2,137,311 Rural Areas: Special District Levies*: 0 Any special district tax rates not included. TIF Tax Revenues: 0 Utility Replacmnt. Excise Tax: 600,104 Date: Explanation of any significant items in the budget: The Dewey Byar Trust created a tax savings of $0.03.

3 Iowa Department of Management Des Moines County PROPOSED BUDGET SUMMARY Form R TOTALS Special Capital Debt Budget Re-estimated Actual General Revenue Projects Service Permanent 2018/ / /2017 REVENUES & OTHER FINANCING SOURCES (A) (B) (C) (D) (E) (F) (G) (H) Taxes Levied on Property 1 7,536,477 2,137,311 4,093,274 13,767,062 13,147,027 12,713,309 1 Less: Uncollected Delinquent Taxes - Levy Year 2 3, ,450 6,328 16,615 6,773 2 Less: Credits to Taxpayers 3 476, , , , , ,775 3 Net Current Property Taxes 4 7,055,980 2,032,830 3,829,144 12,917,954 12,306,278 11,877,761 4 Delinquent Property Tax Revenue 5 4, ,800 9,400 7,447 11,075 5 Penalties, Interest & Costs on Taxes 6 119, , , ,938 6 Other County Taxes/TIF Tax Revenues 7 1,044,829 1,414, , ,618,732 2,667,712 3,050,259 7 Intergovernmental 8 2,341,006 3,992, , ,664,464 9,089,765 6,720,670 8 Licenses & Permits 9 33,135 15,200 48,335 43,515 58,087 9 Charges for Service ,389 6, , , , Use of Money & Property , , , , Miscellaneous ,322 44, , , , Subtotal Revenues 13 11,998,486 7,507, ,323, ,829,110 25,759,475 23,438, Other Financing Sources: General Long-Term Debt Proceeds 14 3,591, ,400,000 8,991,517 2,781,493 2,380, Operating Transfers In ,472 2,130, ,294,433 2,208,411 2,525, Proceeds of Fixed Asset Sales , , Total Revenues & Other Sources 17 15,753,475 9,638,368 5,400,000 4,323, ,115,060 30,762,331 28,520, EXPENDITURES & OTHER FINANCING USES Operating: Public Safety and Legal Services 18 7,547, , ,731,425 7,320,994 6,449, Physical Health and Social Services 19 1,920, ,920,869 1,763,412 1,418, Mental Health, ID & DD ,874, ,874,420 1,733,430 1,970, County Environment and Education 21 1,646, , ,017,020 1,452,002 1,362, Roads & Transportation ,070, ,070,287 6,120,835 4,938, Government Services to Residents 23 1,091,121 9, ,100,471 1,113,026 1,023, Administration 24 3,351, ,351,001 3,198,609 3,080, Nonprogram Current Debt Service ,410, ,410,917 3,308,510 3,469, Capital Projects ,941 3,790,000 5,400, ,846,941 4,980,593 2,169, Subtotal Expenditures 28 16,213,492 12,298,942 5,400,000 4,410, ,323,351 30,991,411 25,883, Other Financing Uses: Operating Transfers Out ,812 1,864, ,294,433 2,208,411 2,525, Refunded Debt/Payments to Escrow Total Expenditures & Other Uses 31 16,643,304 14,163,563 5,400,000 4,410, ,617,784 33,199,822 28,409, Excess of Revenues & Other Sources over (under) Expenditures & Other Uses ,829-4,525, , ,502,724-2,437, , Beginning Fund Balance - July 1, 33 4,410,121 7,269, ,419 11,833,944 14,271,435 14,160, Increase (Decrease) in Reserves (GAAP Budgeting) Fund Balance - Nonspendable Fund Balance - Restricted 36 1,213,590 2,744,209 66,719 4,024,518 11,018, Fund Balance - Committed Fund Balance - Assigned , , , Fund Balance - Unassigned 39 1,632, ,632,321 11,833,944 2,596, Total Ending Fund Balance - June 30, 40 3,520,292 2,744, , ,331,220 11,833,944 14,271, Proposed tax rate per $1,000 valuation for County purposes: urban areas; rural areas; Any special district rates excluded. This line and the next line reserved for notes:

4 Form R ADOPTION OF BUDGET & CERTIFICATION OF TAXES Iowa Department of Management (Sheet 2 of 2) Fiscal Year July 1, June 30, County Name : Des Moines Budget Basis:CASH County Number: 29 Date Budget Adopted: 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. There is attached a Long-Term Debt Schedule (Form 703) for the debt service needs, if any. For the maximum amount of Mental Health and Disabilities Services Fund Levy Dollars please review your budget instruction documents. You may levy less than the maximum but not more. 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. Certification of Mental Health and Disabilities Services Fund Levy Dollars: County MHDS Fund Levy Dollars (cannot exceed statutory max) 0 (P) (Q) (R) (S) (T) UTILITY REPLACEMENT AND VALUATION WITH LEVY RATE VALUATION WITHOUT PROPERTY TAXES PROPERTY TAX DOLLARS GAS & ELEC UTILITIES GAS & ELEC UTILITIES LEVIED A. Countywide Levies: 1 1,578,310,159 1,517,471,453 General Basic 2 6,313, ,069,886 + Cemetery (Pioneer B) 3 26, ,993 = Total for General Basic 4 6,339,241 6,094,879 Emerg Mgmt Dollars Included Above in Gen Basic-Info Only for Tax Statement 5 0 General Supplemental 6 1,499, ,441,598 Emerg Mgmt Dollars Included Above in Gen Supp-Info Only for Tax Statement 7 99,783 95,935 County MHDS Fund (from certification above) Debt Service (from Form 703 col. I Countywide total) 9 4,244,117 1,711,771, ,650,932,951 4,093,274 Voted Emergency Medical Services (Countywide) Other (specify) Subtotal Countywide (A) 12 12,082, ,629,751 B. All Rural Services Only Levies: ,764, ,790,930 Rural Services Basic 14 2,284, ,137,311 Rural Services Supplemental Unified Law Enforcement Other (specify) Other (specify) Subtotal All Rural Services Only (B) 20 2,284, ,137,311 Subtotal Countywide/All Rural Services (A + B) 21 14,367, ,767,062 C. Special District Levies: Flood & Erosion Voted Emergency Medical Services (partial county) Other (specify) Other (specify) Other (specify) Township ES Levies (Summary from Form 638-RE) Subtotal Special Districts (C) GRAND TOTAL (A + B + C) 29 14,367,166 13,767,062 Compensation Schedule for FY: 2018/2019 Number of Official County Newspapers: 3 Elected Official: Annual Salary: Attorney 108,572 Names of Official County Newspapers: Auditor 67,247 1The Hawk Eye Recorder 66,620 2Mediapolis News Treasurer 66,621 3Des Moines County News Sheriff 89,635 4 Supervisors 37,126 5 Supervisor Vice Chair, if different 6 Supervisor Chair, if different The County Auditor represents the following to be true: The prescribed Budget Public Hearing Notice and Proposed Budget Estimate (Form 630) was lawfully published in all official newspapers, with said publication(s) being individually evidenced by verified and filed proof(s) of publication. If applicable, there was lawful publication of any rates exceeding statutory maximums. All budget hearing notices were published not less than 10 days, nor more than 20 days, prior to the budget hearing. Adopted property taxes do not exceed published amounts. Adopted expenditures do not exceed published amounts for any of the 10 individual expenditure classes, or in total. Budget was approved by Resolution # This budget was certified on or before March 15 unless otherwise documented to the Department of Management. Board Chairperson (signature) County Auditor (signature)

5 Iowa Department of Management County Name:Des Moines County No: 29 Form RE TOWNSHIP EMERGENCY SERVICES LEVIES Fiscal Year July 1, June 30, 2019 (P) (Q) (R) (S) (T) RECORD UTILITY Replacement AND VALUATION WITH LEVY RATE VALUATION WITHOUT PROPERTY TAXES TOWNSHIP NAME KEY PROPERTY TAX DOLLARS GAS & ELEC UTILITIES GAS & ELEC UTILITIES LEVIED

6 Iowa Department of Management REVENUES DETAIL County Name: Des Moines County No: 29 Form A GENERAL FUND SPECIAL REVENUE FUNDS All All TOTALS General General General County MHDS Rural Services Rural Services Secondary Capital Debt All Budget Re-estimated Actual Basic Supplemental Other Fund Basic Supplemental Roads Other Projects Service Permanent 2018/ / /2017 (A) (B) (C) (D) (E) (F) (G) (H) (I) (J) (K) (L) (M) (N) TAXES LEVIED ON PROPERTY 1 6,094,879 1,441, ,137, ,093,274 13,767,062 13,147,027 12,713,309 1 LESS: UNCOLL. DEL. TAXES LEVY YEAR 2 2, ,450 6,328 16,615 6,773 2 LESS: CREDITS TO TAXPAYERS 3 381,800 94, , , , , ,775 3 =1000 NET CURRENT PROPERTY TAXES *4 5,710,087 1,345, ,032, ,829,144 12,917,954 12,306,278 11,877,761 * DELINQ. PROPERTY TAX REVENUE *5 3,500 1, ,800 9,400 7,447 11,075 *5 11xx PENALTIES, INT, & COSTS ON TAXES *6 119, , , ,938 *6 OTHER COUNTY TAXES/TIF REVENUES: 12xx Other County Taxes 7 15,000 3,670 7,888 8,070 34,628 34,824 30, xx Local Option Taxes 8 520, , ,000 1,780,000 1,811,890 2,151, xx Gambling Taxes 9 204, , , , xx TIF Tax Revenues xx Utility Replacement Taxes, 17xx ,362 57, , , , , , Subtotal (lines 7-11) *12 983,362 61, , , , ,618,732 2,667,712 3,050,259 *12 INTERGOVERNMENTAL REVENUE: 20xx State Shared Revenues 13 2,600 3,011,076 3,013,676 2,989,259 3,108, xx State Replacements Against Levied Taxes ,800 94, , , , , , xx Other State Tax Replacements 15 3, ,080 2,380 7, , , xx, 24xx State/Federal Pass-thru Revenues 16 1,154, ,155, , , xx Contributions From Other Intergovernmental Units ,266 32,320 83, , ,000 66,300 1,366,378 3,554,051 1,205, xx, 27xx State Grants and Entitlements ,739 58, , , , xx Federal Grants and Entitlements 19 8,000 8,000 8,000 10, xx Payments in Lieu of Taxes 20 5,000 5,000 5,417 5, Subtotal (lines 13-20) *21 2,128, ,970 84, , , ,719, , ,664,464 9,089,765 6,720,670 *21 3xxx LICENSES & PERMITS *22 33,135 15,200 48,335 43,515 58,087 *22 4xxx, 5xxx CHARGES FOR SERVICE *23 852,189 77, , , , ,750 *23 6xxx USE OF MONEY & PROPERTY *24 124,636 86, , , ,756 *24 8xxx MISCELLANEOUS *25 190,472 15,000 52,850 28,000 16, , , ,669 *25 Total Revenues* 26 10,145,352 1,551, , ,542 2,653, ,663,276 23, ,323, ,829,110 25,759,475 23,438, OTHER FINANCING SOURCES: OPERATING TRANSFERS IN: 9000 From General Basic , , , , , From Rural Services Basic 28 1,864,621 1,864,621 1,787,470 1,717, xx From Other Budgetary Funds 29 50,000 2,500 52,500 50,000 49, Subtotal (lines 27-29) 30 50, , ,130, ,294,433 2,208,411 2,525, xx PROCEEDS\GEN LONG-TERM DEBT 31 2,936, ,941 5,400,000 8,991,517 2,781,493 2,380, xx PROCEEDS\GEN FIXED ASSET SALES , , Total Revenues and Other Sources 33 10,195,352 4,488,306 1,069, ,542 2,653, ,794,237 23,489 5,400,000 4,323, ,115,060 30,762,331 28,520, BEGINNING FUND BALANCE JULY 1, 34 2,272,718 1,395, ,364 2,196, ,482 4,262,130 4, ,419 11,833,944 14,271,435 14,160, TOTAL RESOURCES 35 12,468,070 5,883,345 1,812,181 2,363,951 3,459, ,056,367 27,872 5,400,000 4,477, ,949,004 45,033,766 42,680, Loss on Nonreplaced Credits Against Levied Taxes ,

7 Iowa Department of Management SERVICE AREA 1 County Name: Des Moines County No: 29 Form B PUBLIC SAFETY AND LEGAL SERVICES (Sheet 1 of 8) GENERAL FUND SPECIAL REVENUE FUNDS TOTALS General General General County MHDS Rural Services Rural Services Secondary All Budget Re-estimated Actual Basic Supplemental Other Fund Basic Supplemental Roads Other Permanent 2018/ / /2017 (A) (B) (C) (D) (E) (F) (G) (H) (K) (L) (M) (N) LAW ENFORCEMENT PROGRAM Uniformed Patrol Services 1 926, , ,081 1,554,804 1,474,555 1,363, Investigations 2 223, ,996 6, , , , Unified Law Enforcement Contract Law Enforcement 4 6,000 1,045 7,045 7,195 5, Law Enforcement Communications 5 277, , , , Adult Correctional Services 6 2,008, ,337 31,900 2,860,167 2,647,673 2,134, Administration 7 545, , , , ,782 7 Subtotal 8 3,987,710 1,575,413 37, , ,785,104 5,434,583 4,740,545 8 LEGAL SERVICES PROGRAM Criminal Prosecution 9 904, ,439 6,750 1,346,405 1,256,207 1,177, Medical Examinations , , , , Child Support Recovery Subtotal 12 1,043, ,439 6, ,485,525 1,389,317 1,288, EMERGENCY SERVICES Ambulance Services Emergency Management , , , , Fire Protection and Rescue Services E911 Service Board Subtotal , , , , ASSISTANCE TO DISTRICT COURT SYSTEM PROGRAM Physical Operations 18 6,800 6,800 42,823 7, Research & Other Assistance 19 3,000 3,000 3,000 3, Bailiff Services Subtotal ,800 3, ,800 45,823 10, COURT PROCEEDINGS PROGRAM Juries & Witnesses (Reserved) Detention Services , , , , Court Costs 25 27,213 27,213 27,488 26, Service of Civil Papers Subtotal , , , , JUVENILE JUSTICE ADMINISTRATION PROGRAM Juvenile Victim Restitution Juvenile Representation Services Court-Appointed Attorneys & Court Costs for Juveniles 30 21,000 21,000 21,000 21, Subtotal , ,000 21,000 21, TOTAL - PUBLIC SAFETY & LEGAL SERVICES 32 5,031,046 2,468,648 47, , ,731,425 7,320,994 6,449,359 32

8 Iowa Department of Management SERVICE AREA 3 County Name: Des Moines County No: 29 Form B PHYSICAL HEALTH & SOCIAL SERVICES (Sheet 2 of 8) GENERAL FUND SPECIAL REVENUE FUNDS TOTALS General General General County MHDS Rural Services Rural Services Secondary All Budget Re-estimated Actual Basic Supplemental Other Fund Basic Supplemental Roads Other Permanent 2018/ / /2017 (A) (B) (C) (D) (E) (F) (G) (H) (K) (L) (M) (N) PHYSICAL HEALTH SERVICES PROGRAM Personal & Family Health Services 1 290, , , , , Communicable Disease Prevention & Control Services 2 25,400 25,400 20,140 17, Sanitation 3 93,680 31, , , , Health Administration 4 695, , , , , Support of Hospitals Subtotal 6 1,105, , ,497,587 1,358,657 1,063,253 6 SERVICES TO POOR PROGRAM Administration 7 170, , , , General Welfare Services 8 69,075 69,075 54,060 49, Care in County Care Facility Subtotal , , , , SERVICES TO MILITARY VETERANS PROGRAM Administration 11 33,550 4,392 37,942 37,428 35, General Services to Veterans 12 43,800 43,800 42,800 33, Subtotal 13 77,350 4, ,742 80,228 69, CHILDREN'S & FAMILY SERVICES PROGRAM Youth Guidance Family Protective Services Services for Disabled Children Subtotal SERVICES TO OTHER ADULTS PROGRAM Services to the Elderly Other Social Services 19 60,450 36,607 97,057 90,059 85, Soc Serv Bus Operations Subtotal 21 60,450 36, ,057 90,059 85, CHEMICAL DEPENDENCY PROGRAM Treatment Services 22 5,000 5,000 10,000 1, Preventive Services Subtotal , ,000 10,000 1, TOTAL-PHYSICAL HEALTH & SOCIAL SERVICES 25 1,482, , ,920,869 1,763,412 1,418,667 25

9 Iowa Department of Management SERVICE AREA 4 County Name:Des Moines County No: 29 Form B MENTAL HEALTH, INTELLECTUAL DISABILITY & DEVELOPMENTAL DISABILITIES (Sheet 3 of 8) GENERAL FUND SPECIAL REVENUE FUNDS TOTALS General General General County MHDS Rural Services Rural Services Secondary All Budget Re-estimated Actual SERVICES TO PERSONS WITH: Basic Supplemental Other Fund Basic Supplemental Roads Other Permanent 2018/ / /2017 (A) (B) (C) (D) (E) (F) (G) (H) (K) (L) (M) (N) 40XX - MENTAL HEALTH PROBLEMS/ MENTAL ILLNESS 400X - Information & Education Services 1 0 4,272 26, X - Coordination Services 2 63,080 63,080 68, , X - Personal & Environmental Sprt , , X - Treatment Services , , X - Vocational & Day Services X - Lic/Certified Living Arrangements ,912 43, X - Inst/Hospital & Commit Services , ,808 7 Subtotal , , ,093 1,105, XX - INTELLECTUAL DISABILITY 420X - Information & Education Services X - Coordination Services , X - Personal & Environmental Sprt X - Treatment Services ,076 3, X - Vocational & Day Services , X - Lic/Certified Living Arrangements X - Inst/Hospital & Commit Services ,170 3, Subtotal ,246 16, XX - OTHER DEVELOPMENTAL DISABILITIES 430X - Information & Education Services X - Coordination Services , X - Personal & Environmental Sprt , , X - Treatment Services , X - Vocational & Day Services ,343 69, X - Lic/Certified Living Arrangements X - Inst/Hospital & Commit Services Subtotal , , XX - GENERAL ADMINISTRATION Direct Administration , , , , Purchased Administration Distrib to Regional Fiscal Agent 27 1,497,065 1,497, Subtotal ,643, ,643, , , XX - COUNTY PRVD CASE MGMT Subtotal , XX - COUNTY PRVD SERVICES Subtotal , ,541 1,098, , XX - BRAIN INJURY 470X - Information & Education Services X - Coordination Services X - Personal & Environmental Sprt X - Treatment Services X - Vocational & Day Services X - Lic/Certified Living Arrangements X - Inst/Hospital & Commit Services Subtotal TOTAL - MENTAL HEALTH, ID & DD ,874, ,874,420 1,733,430 1,970,820 39

10 Iowa Department of Management SERVICE AREA 6 County Name: Des Moines County No: 29 Form B COUNTY ENVIRONMENT AND EDUCATION (Sheet 4 of 8) GENERAL FUND SPECIAL REVENUE FUNDS TOTALS General General General County MHDS Rural Services Rural Services Secondary All Budget Re-estimated Actual Basic Supplemental Other Fund Basic Supplemental Roads Other Permanent 2018/ / /2017 (A) (B) (C) (D) (E) (F) (G) (H) (K) (L) (M) (N) ENVIRONMENTAL QUALITY PROGRAM Natural Resources Conservation Weed Eradication 2 32,000 32,000 35,000 34, Solid Waste Disposal 3 142, , , , Environmental Restoration Subtotal , , , ,137 5 CONSERVATION & RECREATION SERVICES PROGRAM Administration 6 128,686 60, , , , Maintenance & Operations 7 327, ,051 17, , , , Recreation & Environmental Educ. 8 98,456 58,058 25, , , ,391 8 Subtotal 9 554, ,911 42, , , ,514 9 ANIMAL CONTROL PROGRAM Animal Shelter Animal Bounties & State Apiarist Expenses Subtotal COUNTY DEVELOPMENT PROGRAM Land Use & Building Controls 13 5,000 54,500 59,500 54,500 54, Housing Rehabilitation & Develop Economic Development , , , , Subtotal , , , , , EDUCATIONAL SERVICES PROGRAM Libraries , , , , Historic Preservation Fair & 4-H Clubs Fairgrounds 20 65,000 65,000 65,000 65, Memorial Halls Other Educational Services Subtotal 23 65, , , , , PRESIDENT OR GOVERNOR DECLARED DISASTERS PROGRAM Property Buildings Equipment Public Facilities Subtotal TOTAL - COUNTY ENVRONMT. & ED. 29 1,364, ,911 42, , ,017,020 1,452,002 1,362,659 29

11 Iowa Department of Management SERVICE AREA 7 County Name:Des Moines County No: 29 Form B ROADS & TRANSPORTATION (Sheet 5 of 8) GENERAL FUND SPECIAL REVENUE FUNDS TOTALS General General General County MHDS Rural Services Rural Services Secondary All Budget Re-estimated Actual Basic Supplemental Other Fund Basic Supplemental Roads Other Permanent 2018/ / /2017 (A) (B) (C) (D) (E) (F) (G) (H) (K) (L) (M) (N) SECONDARY ROADS ADMINISTRATION & ENGINEERING PROGRAM Administration 1 299, , , , Engineering 2 494, , , ,394 2 Subtotal , , , ,575 3 ROADWAY MAINTENANCE PROGRAM Bridges & Culverts 4 294, , , , Roads 5 200,000 2,325,492 2,525,492 2,783,986 2,204, Snow & Ice Control 6 292, , , , Traffic Controls 7 184, , , , Road Clearing 8 158, , ,929 78,740 8 Subtotal , ,255, ,455,475 3,717,875 2,801,727 9 GENERAL ROADWAY EXPENDITURES PROGRAM New Equipment , , , , Equipment Operations , , , , Tools, Materials & Supplies 12 44,000 44,000 49,000 19, Real Estate & Buildings , , , , Subtotal ,797, ,797,287 1,536,739 1,405, MASS TRANSIT PROGRAM Air Transportation 15 23,770 23,770 53,770 23, Ground Transportation Subtotal , ,770 53,770 23, TOTAL - ROADS & TRANSPORTATION , ,846, ,070,287 6,120,835 4,938,099 18

12 Iowa Department of Management SERVICE AREA 8 County Name: Des Moines County No:29 Form B GOVERNMENT SERVICES TO RESIDENTS (Sheet 6 of 8) GENERAL FUND SPECIAL REVENUE FUNDS TOTALS General General General County MHDS Rural Services Rural Services Secondary All Budget Re-estimated Actual Basic Supplemental Other Fund Basic Supplemental Roads Other Permanent 2018/ / /2017 (A) (B) (C) (D) (E) (F) (G) (H) (K) (L) (M) (N) REPRESENTATION SERVICES PROGRAM Elections Administration 1 301, , , , Local Elections 2 3,760 3,760 25,133 2, Township Officials 3 3,350 3,350 3,350 1,849 3 Subtotal , , , , ,214 4 STATE ADMINISTRATIVE SERVICES Motor Vehicle Registrations & Licensing 5 305, , , , , Drivers License Services Recording of Public Documents 7 231, ,612 6, , , ,890 7 Subtotal 8 537, , , , , ,625 8 TOTAL - GOVT. SVCS. TO RESIDENTS 9 537, , , , ,100,471 1,113,026 1,023,839 9

13 Iowa Department of Management SERVICE AREA 9 County Name:Des Moines County No: 29 Form B ADMINISTRATION (Sheet 7 of 8) GENERAL FUND SPECIAL REVENUE FUNDS TOTALS General General General County MHDS Rural Services Rural Services Secondary All Budget Re-estimated Actual Basic Supplemental Other Fund Basic Supplemental Roads Other Permanent 2018/ / /2017 (A) (B) (C) (D) (E) (F) (G) (H) (K) (L) (M) (N) POLICY & ADMINISTRATION PROGRAM General County Management 1 511,351 71, , , , Administrative Management Services 2 191, , , , , Treasury Management Services 3 235, , , , , Other Policy & Administration Subtotal 5 938, , ,227,294 1,116,051 1,078,696 5 CENTRAL SERVICES PROGRAM General Services 6 645, ,132 58, , , , Information Technology Services 7 456, , , , , GIS Systems 8 194, , , ,841 8 Subtotal 9 1,101, , , ,671,707 1,650,308 1,559,622 9 RISK MANAGEMENT SERVICES PROGRAM Tort Liability , , , , Safety of Workplace Fidelity of Public Officers Unemployment Compensation 13 12,000 12,000 12,000 11, Subtotal , , , , TOTAL - ADMINISTRATION 15 2,039,903 1,057, , ,351,001 3,198,609 3,080,229 15

14 Iowa Department of Management SERVICE AREA 0 CountyName: Des Moines County No: 29 Form B NONPROGRAM EXPENDITURES, DISBURSEMENTS AND OTHER FINANCING USES (Sheet 8 of 8) GENERAL FUND SPECIAL REVENUE FUNDS All All TOTALS General General General County MHDS Rural Services Rural Services Secondary Capital Debt All Budget Re-estimated Actual Basic Supplemental Other Fund Basic Supplemental Roads Other Projects Service Permanent 2018/ / /2017 NONPROGRAM CURRENT EXPENDITURES (A) (B) (C) (D) (E) (F) (G) (H) (I) (J) (K) (L) (M) (N) County Farm Operations Interest on Short-Term Debt Other Nonprogram Current Other County Enterprises TOTAL - NONPROGRAM CURRENT LONG-TERM DEBT SERVICE Principal 6 4,305,517 4,305,517 3,284, , Interest 7 105, ,400 23,927 2,749,730 7 TOTAL - LONG-TERM DEBT SERVICE ,410, ,410,917 3,308,510 3,469,730 8 CAPITAL PROJECTS Roadway Construction 9 3,790,000 5,400,000 9,190,000 3,766,000 1,721, Conservation Land Acquisition/Dev 10 2,000 2, ,000 6, Other Capital Projects , , , , TOTAL - CAPITAL PROJECTS 12 2, , ,790, ,400, ,846,941 4,980,593 2,169, EXPENDITURES SUMMARY - Total Public Safety and Legal Services 13 5,031,046 2,468,648 47, , ,731,425 7,320,994 6,449, Total Physical Health and Social Services 14 1,482, , ,920,869 1,763,412 1,418, Total Mental Health, ID & DD ,874, ,874,420 1,733,430 1,970, Total County Environment and Education 16 1,364, ,911 42, , ,017,020 1,452,002 1,362, Total Roads & Transportation , ,846, ,070,287 6,120,835 4,938, Total Governmental Services to Residents , , , , ,100,471 1,113,026 1,023, Total Administration 19 2,039,903 1,057, , ,351,001 3,198,609 3,080, Total Nonprogram Current Expenditures Total Long-Term Debt Service ,410, ,410,917 3,308,510 3,469, Total Capital Projects 22 2, , ,790, ,400, ,846,941 4,980,593 2,169, TOTAL - ALL EXPENDITURES (lines13-24) 23 10,458,437 4,756, ,513 1,874, , ,636,517 6,000 5,400,000 4,410, ,323,351 30,991,411 25,883, OTHER BUDGETARY FINANCING USES OPERATING TRANSFERS OUT - To General Supplemental , To Rural Services Supplemental To Secondary Roads ,340 1,864,621 2,130,961 2,044,512 1,966, To Other Budgetary Funds ,972 2,500 50, , , , TOTAL OPERATING TRANSFERS OUT ,312 2,500 50, ,864, ,294,433 2,208,411 2,525, REFUNDED DEBT/PAYMENTS TO ESCROW Increase (Decrease) In Reserves (GAAP Budgets) Fund Balance - Nonspendable Fund Balance - Restricted 32 1,124,303 89, , ,956 1,419,850 21,872 66,719 4,024,518 11,018, Fund Balance - Committed Fund Balance - Assigned , , , Fund Balance - Unassigned 35 1,632, ,632,321 11,833,944 2,596, TOTAL ENDING FUND BALANCE - JUNE 30, 36 1,632,321 1,124, , , , ,419,850 21, , ,331,220 11,833,944 14,271, TOTAL REQUIREMENTS ( ) 37 12,468,070 5,883,345 1,812,181 2,363,951 3,459, ,056,367 27,872 5,400,000 4,477, ,949,004 45,033,766 42,680,493 37

15 Iowa Department of Management County Number: 29 Form 703 County Name: Des Moines LONG TERM DEBT SCHEDULE GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS, LOANS, LEASE-PURCHASE PAYMENTS This area, lines 1 through 20, is for Countywide Debt Service FY2018/2019 Date Certified Principal Interest Bond Registration Total Obligation Amount Paid by Other Current Year Project Name Amount of To County Auditor Due Due Due Due Funds & Debt Service Utility Replacement & Issue (format: XX/XX/XX) 2018/ / / /2019 Fund Balance Debt Service Taxes (A) (B) (C) (D) +(E) +(F) =(G) -(H) =(I) 1 Equipment/Capital Projects 2012A 440,000 06/14/12 65,000 1, ,800 66, Equipment/Capital Projects 2013 No. 1 1,455,000 12/04/13 305,000 6, , ,600 3 Insurance/Capital Projects ,591,517 3,591,517 12,000 3,603, ,000 3,503,517 4 Highway 99 Bridge Project 5,400, ,000 85, , , TOTALS FOR COUNTYWIDE DEBT SERVICE: 4,305, ,400 1,000 4,410, ,800 4,244,117 This area, lines 21 through 25, is for Partial County Debt Service Only -- Such as for Special Assessment District Debt Service TOTALS FOR PARTIAL COUNTY DEBT SERVICE: