[{"_1":2,"_123":-5,"_124":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87,99,111],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6066035,"mediaKeyId","3190364-65b41f7c00f3d8a04bf205be73f9fe96","parentId",3190364,"title","External auditors present unmodified opinion on Chickasaw County fiscal 2023–24 statements; internal-control findings noted","audioSeconds",867,"startMs",3128000,"endMs",3995000,"viewUrl","/Search/View?dp=1&key=3190364-65b41f7c00f3d8a04bf205be73f9fe96&start=3128&end=3995","thumbnailUrl","https://assets.pipeline.soar.com/3190364-65b41f7c00f3d8a04bf205be73f9fe96/thumbnail_3128000.jpg","articleUrl","/articles/6066035/Chickasaw-County/Iowa/External-auditors-present-unmodified-opinion-on-Chickasaw-County-fiscal-202324-statements-internal-control-findings-noted","mediaUrl","https://secure.pipeline.soar.com/6066035-946245c96fdf00c4c3d4769c884fb90f/orig.mp4?Expires=1771185642&Signature=fHFAvbxHWKHKBJUn79lheZsZgEU3Qu-KiM9j7oPmsJ6Yhle51tci-Z61t0OFvZUg7rBLktBpKDw8Q0c~KN0~Mpy-9FjlS8wXSrFAhacoON1D14it933AZH1LaLfAXd94TBaX6DaEkuAV9NKLoI~EAAtKCvUAaHpU12oPbeLzAEccGy1KGXUOq584aysCxcA~saok4zLVIlnt5Aul7hldCBfBK5ReI1KMOXufwX3LPn9ZPgYrbXjhx3wPPD-t9Vnu8g0zXLLA~GCsOfZYAz9LUsT~cRrd-TIg9piEHHhlVmlWS0Jc-7vSVtrZWv2npvFg6DNbjTvQy5U2ZPisGuQKqA__&Key-Pair-Id=KUT5TJCACFTXG","author","Chickasaw County ","date","2025-04-14T00:00:00Z","article","Elizabeth (Garner and Company, CPA) presented the Chickasaw County FY 2023–24 audit on April 14 and delivered an unmodified opinion on the financial statements for the year ended June 30, 2024. The auditors noted material adjusting journal entries were required to present the statements properly and that management approved the proposed adjustments.

Auditors reported internal-control findings common to small governments, including segregation-of-duties limitations and the county’s reliance on auditors for preparation of full-accrual financial statements and disclosures because the county lacks in-house accounting personnel with those responsibilities. The audit identified material misstatements that were corrected via adjusting journal entries related to accounts receivable, deferred inflows, capital assets and construction-in-progress (notably related to Department of Transportation farm-to-market projects). Auditors also discussed treatment and multi-year reporting for opioid-settlement receipts (Walmart, Walgreens, CVS) and delivered a statutory finding limited to budgetary controls and amendments.

The auditor explained the audit’s sampling basis and the standards applied, discussed the county’s three sets of financial statements (cash basis for budget, modified accrual for GAAP reporting to the state, and full accrual for the comprehensive annual financial report), and noted the county recorded about $5.6 million of infrastructure additions related to DOT projects in the year. The auditors also recommended improvements to timely recording of settlements and capital projects. The board had no formal action on the audit beyond the presentation and routine discussion; Elizabeth said the auditor will provide the final electronic report after the signed representation letters are returned.","mediaType","Video","parentTitle","Chickasaw Co. Board of Supervisors Meeting 04/14/2025","oneSentenceSummary","Garner and Company delivered the FY 2023–24 audit report and issued an unmodified opinion on the county’s financial statements while reporting several internal-control and reporting findings and one statutory finding related to budget amendments.","taxTitle","Chickasaw County, Iowa","taxId",45340,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6066040,"County engineer outlines bridge and road priorities; DOT agreements and five-year program approved",932,7175000,8107000,"/Search/View?dp=1&key=3190364-65b41f7c00f3d8a04bf205be73f9fe96&start=7175&end=8107","https://assets.pipeline.soar.com/3190364-65b41f7c00f3d8a04bf205be73f9fe96/thumbnail_7175000.jpg","/articles/6066040/Chickasaw-County/Iowa/County-engineer-outlines-bridge-and-road-priorities-DOT-agreements-and-five-year-program-approved","https://secure.pipeline.soar.com/6066040-dff4a958c2ecc5fa9f9ddfd700d6f829/orig.mp4?Expires=1771185642&Signature=URPXo8wOHco6WuuwVZeV35174RK4d2Jq1YQMwaAWzMJrBFJP6y2a1uGvimzQZV1GOrV7tKxAqFfKmV1bouiLExAZjgaOlTIn6EMafyy1-rv-xtlWuKTW-GRnepCcdq20WkCmB4D~mdhjD2N622nSOcbKEn6~3BENXqLss2xEKjKX5TMTwowyeos67g5nCz~aFkddgGWUQqIoIGE3TJfSV-UH2t8JZqMcPKHDMUkT~3OWa04QWPxL5tZRYnEmNhhVMuN0lho8h2jm8YAbxd5UzlaCdbYhjp-b91VCPCJq3oFj8AKiJunMNGCke4tcqLKzx1jOCphU84AcmO6ZqnXfpw__&Key-Pair-Id=KUT5TJCACFTXG","County Engineer Roman Munson presented federal aid and planning documents to the Board of Supervisors on April 14 and the board approved the DOT federal-aid agreement for a bridge project, the county’s FY 2026 DOT secondary-road budget, and the county’s DOT five-year program.

Munson described a set of upcoming bridge projects and noted the disparity between infrastructure needs and available funding. Drawing on a sample bridge with low daily traffic, Munson estimated replacement costs relative to lifetime crossings and urged the county to consider prioritizing resources and, in some cases, closing very-low-usage bridges rather than replacing them at substantial cost. He told the board he expects several bridge projects to be let in early 2026 and said coordination with cities and potential city-bridge funding could increase available dollars for some projects.

Board members approved the federal-aid agreement and the DOT planning documents by motion. Munson also described recent road and bridge work, inspections, and equipment updates and reported his office is following up on a contractor-caused damage claim for gravel roads that created safety risks and required crews to close and repair stretches of roadway.","Chickasaw County engineer presented multiple Iowa DOT agreements and a five-year road program. Supervisors approved federal-aid bridge agreement and the DOT five-year program; the engineer urged prioritizing scarce funds and noted some low-traffic bridges may be candidates for closure.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6066045,"Conservation board, supervisors approve volunteer mowing pilot and pursue forestry resiliency grant",1171,5973000,7144000,"/Search/View?dp=1&key=3190364-65b41f7c00f3d8a04bf205be73f9fe96&start=5973&end=7144","https://assets.pipeline.soar.com/3190364-65b41f7c00f3d8a04bf205be73f9fe96/thumbnail_5973000.jpg","/articles/6066045/Chickasaw-County/Iowa/Conservation-board-supervisors-approve-volunteer-mowing-pilot-and-pursue-forestry-resiliency-grant","https://secure.pipeline.soar.com/6066045-ad32a157c86cbef1976a5f0907b01421/orig.mp4?Expires=1771185642&Signature=XzyoTXvlTMwMGoYxwEj4DstrT1VB4wrmTle7R2FRIoNacD2D6rTQJW09euNtTbdYIH1AoQmMLWuRXOVHUkxckcNJL8JFL3~cHXMLtyYtmFd7pRWOuYHjudQ7X-4Ziery0JmOJViw~ogl6D9EPf1Qa~0N9PP-s1fT51duUrbk2PpvhGDsSFxIm7idPbGeiju9AssAcJoZkn~jxCZ7PIyOjmUODHK4l8Pw2HehyELSp3aEJnXFu-koND2GXJUx1iMv6qp94q4yNXT8y3ZAmwGA5j0tGTYIEI9AL4IugxMlvX9UyFsT2rqqKE9MnEJGc-mZtd9FuN6z~wh-BATDU~Ffzg__&Key-Pair-Id=KUT5TJCACFTXG","The Chickasaw County Board of Supervisors on April 14 approved a volunteer handbook and a volunteer position agreement developed by the county conservation department and county legal and HR staff. Conservation Director Chad said the handbook and a separate volunteer-mowing agreement were crafted from model documents vetted by the county’s risk pool and reviewed by county legal staff.

Chad described a pilot in which a seasonal camper would trade seasonal campsite fees for mowing services (the draft arrangement estimated roughly 120–154 hours of mowing coverage for the season). Supervisors and county staff discussed liability and administrative oversight; county staff said the documents include an exit clause and that the conservation board approved the forms at its recent meeting. The board approved the handbook and the specific volunteer position agreement by motion.

Separately, Chad told supervisors the conservation department planted thousands of tree seedlings in two five-acre parcels and intends to issue a timber-sale contract for some harvestable timber identified by a DNR forester. He said the department will apply for the Iowa Forestry Resiliency Partnership Program, an 80/20 grant opportunity that could supply about $80,000 of project funding (the conservation department would supply a roughly 20% $20,000 match, possibly from timber-sale proceeds and other grants). The grant would support timber management, additional tree plantings and invasive-species removal at county properties.","Chickasaw County conservation staff won supervisor approval for a volunteer handbook and a pilot that would exchange seasonal camping fees for mowing; the conservation director also said the department will apply for a large forestry-resiliency grant with matching funds.",{"_33":100,"_35":36,"_37":38,"_39":101,"_41":102,"_43":103,"_45":104,"_47":105,"_49":106,"_51":107,"_53":108,"_55":56,"_57":58,"_59":109,"_61":62,"_63":64,"_65":110,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6066050,"Chickasaw County EMS director cleared to advertise for EMTs and paramedics amid staffing concerns",620,5069000,5689000,"/Search/View?dp=1&key=3190364-65b41f7c00f3d8a04bf205be73f9fe96&start=5069&end=5689","https://assets.pipeline.soar.com/3190364-65b41f7c00f3d8a04bf205be73f9fe96/thumbnail_5069000.jpg","/articles/6066050/Chickasaw-County/Iowa/Chickasaw-County-EMS-director-cleared-to-advertise-for-EMTs-and-paramedics-amid-staffing-concerns","https://secure.pipeline.soar.com/6066050-c6394e8fdca54eced57c488a4522a75d/orig.mp4?Expires=1771185642&Signature=UoG5iPssGp0zRu1iNQMQJIrM3tiK4ZsgnWtXsoN2r-sBt3th7QcaQsxaFDxdtS0Dhc5sbW5fG5sxpo-N2TCUs~sqS459samKnBdR7UxlAef2Qxg2dtt3urFfRRrxuAiVp~6dUOkk8RjA4lxqQAqwapyISs3eBpfPxcMLPrp-ZXxyGYqusxBw27AOks1qC9BM7zXET5MeXxJJcvgXdKdGz1AZN30fMe92JycxhuWvyqtWCakDDIfiXavWeOw6Jz6WsrxLPjS2LEwec9jkLJ4EJLux17vtrLds-A~F5mElrTm6n5gmsHzKecSHUdMUFTHdrzq7BKo85ujka0vjyv8WrQ__&Key-Pair-Id=KUT5TJCACFTXG","The Chickasaw County Board of Supervisors on April 14 authorized EMS Director Joel Knudson to advertise for both part-time and full-time EMT and paramedic positions to address daytime coverage gaps.

Knudson told supervisors the department’s full-time crews work 24-hour shifts on a 24-on/48-off schedule and that recent changes in staffing had increased daytime coverage challenges. He proposed recruiting for both full-time and part-time candidates — including a “2.6” split schedule (every sixth day) for part-time employees — to give flexibility in scheduling and avoid repeated returns to the board if the initial hires did not fill the needed shifts.

Board members noted the county’s health-insurance eligibility rules (roughly a 30-hour average threshold) and asked whether a part-time hire working recurring hours could inadvertently trigger employer health benefits and increase budget costs. Knudson said the insurance look-back and averaging rules are complex and that the department would evaluate offers on a case-by-case basis. The board approved the director’s request to open hiring for EMTs and paramedics, full time and part time, by motion.

Knudson also provided operational updates: the county’s ambulance calls and vehicle mileage, status of remounted and older ambulances, recent grant and donation receipts, and upcoming community outreach for EMS Week. He told the board the county’s internal billing/collection position for ambulance service was roughly $819,000 as of the meeting (noting that timing can affect payment cycles).","After discussing options for part-time and full-time scheduling and health-insurance triggers, the board authorized the EMS director to advertise for EMT and paramedic positions full time and part time.",{"_33":112,"_35":36,"_37":38,"_39":113,"_41":114,"_43":115,"_45":116,"_47":117,"_49":118,"_51":119,"_53":120,"_55":56,"_57":58,"_59":121,"_61":62,"_63":64,"_65":122,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6066054,"Chickasaw County supervisors adopt 2025–26 budget after public hearing; board approves several routine measures",4556,1231000,5787000,"/Search/View?dp=1&key=3190364-65b41f7c00f3d8a04bf205be73f9fe96&start=1231&end=5787","https://assets.pipeline.soar.com/3190364-65b41f7c00f3d8a04bf205be73f9fe96/thumbnail_1231000.jpg","/articles/6066054/Chickasaw-County/Iowa/Chickasaw-County-supervisors-adopt-202526-budget-after-public-hearing-board-approves-several-routine-measures","https://secure.pipeline.soar.com/6066054-743e186648f88df98d3029e2e433f1e3/orig.mp4?Expires=1771185642&Signature=Sace6dBce0ujFCqBrPt1XIUpaLEJsvhMSlYadWZSIemrtQy57fRj4GE5n-S0J~0cvHNmhhilKb8bzwAlR0SUIcFtGZAaPKEmMO2UsFtS8dThY47FZsvmMB8MYRM9e1urs6QDF-UX8nZh0nYb-dR~BMgrJ541MjOj5Sqm3WQuUWI5g1N5Rjp11hNie2SjiTxyuRcdAY0AgYqLpn2Vuh9KidXHXH-2MLh7vL~AN7z~1bV-CYWfqSmVnlZawmxoBTdhnesaRR1q07PutV1YgfoLlA9DjeYCLv~8S02EqBJo2~iI8rZ~tfXW~XtDhs5M90vlvxmGcEnAnahZfkV~KyTnQg__&Key-Pair-Id=KUT5TJCACFTXG","Chickasaw County supervisors on April 14 adopted the county’s fiscal year 2025–26 budget after a public hearing that drew multiple residents urging the board to reconsider cuts to services, especially public health.

The board approved the budget and its levy rates as published: general basic at 3.50, general supplemental at $1.85 and secondary roads at 3.50, and adopted Resolution No. 4-14-25-16 certifying the budget. County Auditor Sheila Shuckerton conducted the public hearing and confirmed notice of the hearing had been published and posted as required by state law.

The budget passed after public comment focused on a stated roughly $300,000 gap between expenditures and revenues that officials said has been covered in recent years by drawing down fund balances. Several speakers pressed the board to preserve public-health staffing and questioned the distribution of cuts among departments. Joan (last name not specified) asked whether further reductions in nonpersonnel spending and nonprofit allocations had been explored; the board and staff said many small programs and community grants were reduced or eliminated to help close the gap. Resident Mary and other commenters urged restoring public-health positions, saying the service keeps county residents at home and out of nursing homes.

Auditor Sheila Shuckerton and board members explained revenues include roughly $150,000 in new property tax dollars compared with last year driven in part by increased property valuations; they also cited limits on raising the general-basic levy under state law and the risk of rollbacks if valuations grow more than allowed. The board repeatedly told residents that some positions and compensation items are set outside the annual budget process or by separate policy actions.

In addition to adopting the budget, the supervisors approved a slate of procedural items and routine resolutions during the meeting. Those included a resolution setting elected-official wages for FY 2025–26, approval to accept the county audit report presentation (no action to accept the audit was required), and several Department of Transportation (DOT) submittals for secondary-road funding and project programming.

Votes at a glance
- Resolution 4-14-25-16, Adoption of FY 2025–26 county budget: Motion approved (voice/roll call; board approved as presented). Publication and certification were confirmed by the auditor. (Referenced during public hearing and final adoption.)
- Resolution 4-14-25-17, Elected officers’ wages for FY 2025–26: Approved by motion and roll call.
- Proclamation, April as Sexual Assault Awareness Month: Adopted by motion; presentation by Shiloh Green of the local review center.
- Approval of minutes, agenda and routine procedural motions: Approved by voice vote.

Why it matters: The budget adoption sets tax levies and appropriations for county operations for the coming fiscal year and formalizes the spending cuts and department appropriations that sparked the public comments. The board and staff said remaining gaps were addressed with a mix of departmental reductions, reductions in grants and nonprofit allocations, and use of fund balance.

What’s next: Board members said some personnel and compensation matters can be examined outside the budget process and that they will continue to consider options — including benefit-handbook changes and potential service consolidations — if revenues or needs change. The board also flagged a future agenda item on a proposed urban renewal plan related to wind-turbine TIF revenue and possible county borrowing to fund capital projects.","After a public hearing with more than a dozen speakers about cuts and service reductions, the Chickasaw County Board of Supervisors adopted the fiscal year 2025–26 county budget and approved a package of routine resolutions, including elected-official wages and several administrative items.","actionData","errors"]

Article not found

External auditors present unmodified opinion on Chickasaw County fiscal 2023–24 statements; internal-control findings noted

County engineer outlines bridge and road priorities; DOT agreements and five-year program approved

Conservation board, supervisors approve volunteer mowing pilot and pursue forestry resiliency grant

Chickasaw County EMS director cleared to advertise for EMTs and paramedics amid staffing concerns

Chickasaw County supervisors adopt 2025–26 budget after public hearing; board approves several routine measures