Auditor and prosecutor flag pending state bills; auditor reports levy-growth denial tied to reserve level

Boone County Auditor Crum told the council the county's application for the maximum levy growth quotient was denied for 2025, in part because auditors calculated the county's reserves at approximately 55 percent. The auditor said accountants at Baker Tilly advised that the county's reserve level suggested the county had sufficient funds to cover the projects for which it sought borrowing.

"They base it on the last 4 years," the auditor said, describing how the reviewer looked at reserves and found an increase from 42 percent in 2021 to about 55 percent in 2024. The auditor suggested a path to appeal the three-year growth levy denial would be to demonstrate a plan to reduce the reserve percentage to a more typical level or to spend down reserves on planned capital projects.

Auditor Crum also reported staff is monitoring proposed state legislation (referred to during the meeting as Senate Bill 1 and other bills) and said Baker Tilly will model scenarios as legislation evolves. Crum provided the council with sample county resolutions from other counties and material from a state auditors' association for review; she asked whether council members wanted Jewel to draft a resolution opposing some bills for consideration at a future meeting.

Boone County Prosecutor Kent Eastwood addressed a separate legislative item, House Bill 1006, noting it would provide state funding tied to local prosecutor salary minimums. "If we were to spend I think probably about $100,000 as written right now you're going to get $600,000 back," Eastwood said, urging council members to be aware of the bill's progression. He said HB1006 had passed an early committee and moved to the appropriations committee; as with other bills he cautioned that provisions can change during later conference negotiation.

Public commenters and the county clerk raised additional concerns about proposed bills. Brian Daggie, representing the Boone County Farm Bureau, urged residents to contact legislators in opposition to House Bill 1628, which he said could preempt local siting and zoning control for energy and water projects.

Auditor Crum asked the council to review the materials and suggested the council and staff consider whether to adopt a resolution or take collective action. Jewel indicated he could draft a resolution if the council directed him to do so. No formal resolution was adopted at the meeting.