The Marshall County Board of Supervisors voted through a set of routine administrative items at its Dec. 31 regular session, approving the consent agenda, a conflict waiver related to the Riverside Subdivision, the county's fiscal year 2025 cost-allocation plan, a five-year audit contract, a Marshall County zoning variance and a resolution assessing utility company taxable values.

The consent agenda, approved without change, included the Dec. 17 regular-session minutes; audited claims; manure management plans from Pickard Brothers Incorporated (file #57598, 1777300 Street, Melbourne) and Flint Finisher Farm (file #71020, 120th Street, Saint Anthony); and Veterans Affairs Commission reappointments for David Streets, Bob Gregg and Herschel Edwards with listed term dates.

On item 8, staff and Tyler Kelly of Marsh County Planning and Zoning described an auditor's plat near the Iowa River involving city-owned land, Riverside Cemetery and a landowner's parcel. The board approved a conflict-waiver and authorized the chair to sign the work authorization so outside counsel can complete the plat work.

The board also approved the FY2025 cost allocation plan, which Maria Vargas described as the annual estimate used to allocate county costs for hosting HHS in county facilities and to calculate subsequent refunds from the state.

For auditing services, staff reviewed quotes and recommended a five-year engagement with Bailey LLP for annual audits covering fiscal years 07/01/2025 through 06/30/2030; the board approved the five-year option, which staff said includes a modest discount and offers continuity while noting an RFP would occur at contract end.

The board approved Marshall County zoning variance number 2025 VAR6032, which permits a minimum-acreage exemption to enable a land swap between a Marshall County parcel and property in Hardin County; the Board of Adjustment had previously recommended approval.

Finally, the board adopted resolution 2025-0032 to accept assessed taxable values of utility companies as provided annually from the Iowa Department of Revenue for payable years 2026 62027.

All motions recorded in the transcript were seconded and passed on roll-call votes calling members Goodman, Hibbs and Heil (and others noted) in favor. No opposing votes or abstentions were recorded in the meeting transcript.

The board adjourned at 9:38 a.m. and scheduled its next regular session for Friday, Jan. 2, 2026, at 9 a.m. in the courthouse first-floor meeting room.