Supervisors debate policy for carrying over prior‑year funds; approve $7,000 marketing amendment from fund balance

The Black Hawk County Board of Supervisors on July 1 debated whether to adopt a formal policy allowing departments to use remaining prior‑year budget funds for projects that carry over into the next fiscal year. The discussion focused on transparency, fairness across departments, and the county’s constrained fund balance following recent commitments.

County finance staff outlined that after closing FY25 commitments, the county expects significant reductions to unassigned fund balance and that staff cannot precisely state fund balance until the audit is complete. Finance described a potential model that would create a countywide carryover pool, with departments applying for a capped percentage of available carryover and the board approving requests case‑by‑case.

Marketing coordinator Gabby DeWitt told supervisors the county’s brand rollout had generated materials and signage that could not be delivered before June 30; she asked the board to amend the FY26 marketing budget by up to $7,000 and use FY25 fund balance to pay vendors so the rollout materials can be produced and displayed. After discussion about precedent and the need for a policy, supervisors agreed to develop a policy through the policy‑review process but approved the one‑time $7,000 amendment using fund balance.

Why it matters: supervisors flagged a tension between encouraging innovation and protecting reserves. Staff said carryover decisions affect equipment purchases, capital planning and reserve policy.

Board direction: staff will draft a formal policy for future consideration by the policy review board; meanwhile the board approved the $7,000 marketing budget amendment to be funded from FY25 fund balance.