Butler County board adopts $28.34 million FY2025 appropriation, OKs transfers and conservation reserve authority

The Butler County Board of Supervisors adopted its FY2025 appropriation resolution on June 28, approving $28,340,839 in total appropriations across county departments and passing related interfund transfer resolutions.

The appropriation resolution, adopted after a motion by Supervisor Greg Barnett and second by Supervisor Rusty Eddy, itemizes funding for departments including Secondary Roads ($10,421,000), Non-departmental ($8,200,968), IT ($814,239), and Public Health ($944,376). The resolution cites Iowa Code §331.434 and §331.437, requires the county auditor to maintain separate accounts for each appropriation and to report account status to departments monthly, and states that all appropriations lapse at the close of business June 30, 2025. Leslie Groen, the county auditor, is directed to monitor fund resources and recommend corrective action if available resources fall short of appropriations.

In related actions the board unanimously approved several transfer resolutions. Resolution #404-25 authorizes periodic operating transfers from the rural services basic fund to the secondary road fund during FY2025, with a maximum transfer from rural services not to exceed $2,170,000 and subject to available fund balances and Iowa Code §331.429. The board also adopted Resolution #820-25 capping transfers from the TIF Fund to the Debt Service Fund at $1,000,000 for the fiscal year and Resolution #821-25 authorizing transfers from the General Basic Fund to the General Supplemental Fund not to exceed $200,000. Separately, Resolution #857-25 grants the county auditor authority to transfer specified Conservation revenue accounts into Conservation Reserve and/or Equipment Reserve accounts upon request of the Butler County Conservation Board, not to exceed $100,000.

Each of the resolutions passed by unanimous vote. The minutes attribute the motions and seconds to Supervisors Greg Barnett and Rusty Eddy and record full approval. The board instructed the auditor to record transfers and notify the treasurer or county engineer as appropriate.

The appropriation adoption sets the county’s spending framework for the year beginning July 1, 2024. The auditor’s monthly reporting requirement is intended to provide departments with up-to-date balances and to trigger corrective recommendations if revenues are insufficient.

The board adjourned at 11:45 a.m.; the next regular meeting was set for July 9, 2024, at 9:00 a.m.