Madison County holds public hearing on proposed 2026 budget; residents press for transparency on IT outsourcing and department figures

The Madison County Board of Supervisors held a public hearing on the proposed 2026 budget where county staff outlined revenue, levy and fund-balance figures and residents urged greater transparency on several items, including a proposed outsourcing of the county IT director position.

Presenter (unnamed) told the board that total revenue for the proposed budget is $23,268,717 and total expenditures are $26,000,884, with a beginning fund balance of $3,805,235 and an ending fund balance of $2,936,543. The presenter said nearly half of revenue comes from taxes and noted countywide and rural property tax levies and that intergovernmental sources include state aid, program-specific funding, federal grants and Medicaid/Medicare reimbursements. The presenter also emphasized that roads and transportation are the largest expenditure category, citing more than 900 miles of county road and 245 bridges.

Residents used the hearing to ask for more financial detail. Michelle Brandt asked for an itemized list of current and planned investments, including dollar amounts and rates of return; the board said the treasurer should have that information and encouraged Brandt to request it through the treasurer.

Resident Wendy Frost of Winterset urged the board not to eliminate the on-site IT director position (budget item SPB 042225 f), challenging an earlier claim the change would save $89,000. Frost told the board, “no supporting documentation, research or detailed financial analysis has been provided to the board or to the public to substantiate this figure,” and urged that any vote on outsourcing be delayed until a “comprehensive public, and data supported proposal is presented.”

Resident Vicky Brenner of Winterset said she had obtained department budget proposals through an open-records request and reviewed budget work sessions. Brenner said some department numbers in the auditor’s worksheets did not add up and asked whether departments had been informed of changes and given time to review them. Brenner also raised potential future costs tied to a forensic audit of the treasurer and the possibility of a countywide special election for treasurer, and asked that her comments be received for the record.

County staff and the board listed several modest budget amendments they expect will be required in July, including adjustments for recorder benefits (about $5,500), a $13 salary discrepancy in conservation (conservation-related items amounting to about $3,513), an omitted garbage line (approximately $4,000), environmental benefits carryover ($2,700), an ambulance longevity omission ($351), and a $217 net decrease in the secondary roads line. The presenter said the EMA amendment was cleared with Mitch Johnson, whom the transcript identifies as emergency management director, and could be handled in July.

The board moved to receive and file the public comments and approved the motion by voice vote; a separate motion to close the public hearing was also approved by voice vote. Individual roll-call tallies were not recorded in the transcript. The board thanked attendees for participating and indicated staff would follow up with requested details, including directing investment questions to the treasurer.

What’s next: the board is scheduled to act on budget items at its next regular meeting; the presenter and staff indicated some amendments will be brought forward in July and that the treasurer can provide the requested investment worksheets on request.