Kossuth supervisors adopt FY2025–26 budget after public hearing; vote 4–1

The Kossuth County Board of Supervisors on April 29 closed a public hearing and adopted the county's fiscal year 2025–26 budget and tax certification by a 4–1 roll-call vote.

County Auditor Tammy Eaton presented the budget to the board during a public hearing that outlined projected revenues (including beginning fund balances and intergovernmental revenue), service-area expenditures, capital projects and ending fund balances. Eaton said the total resources for FY2025–26, including a beginning fund balance, were estimated at approximately $43.36 million and that projected revenues and other sources for the year were about $39.47 million; expected expenditures and transfers out were detailed in the budget presentation. The budget as presented forecasts an estimated ending fund balance of $11,320,997 on June 30, 2026.

The board took public questions during the hearing about the difference between the revenue line and the pie-chart totals; Eaton clarified that displayed totals incorporate beginning fund balances and transfers. Board members pressed for additional context on department allocations and noted this year's projection method uses a conservative, "worst-case" approach to estimate ending balances.

Following the hearing, a motion to adopt the FY2025–26 budget and certify taxes was approved on roll call with four "yes" votes and one "no." The dissenting vote was cast by Supervisor Stecker, who said he appreciated the process and discussions but still had reservations about specific elements of the budget.

The resolution adopting the budget was filed as Resolution No. 04222502 (as listed in the meeting packet). Eaton said that copies of the final budget are available in the auditor's office and on the county website.

Board approval moves the county into the next fiscal year with the adopted levy and spending plan; implementation will follow the usual processes for department appropriations and reporting.