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Des Moines County supervisors adopt FY2026–27 budget and set appropriations
Summary
The Des Moines County Board adopted the FY2026–27 county budget and separately approved appropriations establishing spending authority of $41,651,191; officials said budgeted 'deficit spending' reflects planned use of reserves rather than borrowing.
The Des Moines County Board of Supervisors adopted the FY2026–27 county budget during a public hearing on April 21 and separately approved appropriations to provide legal spending authority.
Cheryl Mac (finance) summarized the proposed fiscal-year figures presented in the board packet and explained that the budget shows expenditures exceeding revenues in the plan — a common practice county leaders described as planned use of reserves to cover potential worst‑case scenarios, not new borrowing. Mac said the proposed budget leaves an overall projected fund balance that satisfies county policy and noted a local trust that modestly lowered the tax levy. Board members discussed the budgeting approach and ending-balance policy before moving to adopt the budget.
The board also approved a separate resolution setting FY2026–27 appropriations at $41,651,191, which provides spending authority under Iowa law.
Why it matters: Adoption of the budget and appropriations is the county’s formal authorization for spending next fiscal year and sets the financial plan for departments and services. County staff emphasized the use of reserve balances to cover planned shortfalls rather than borrowing.
What happens next: The county auditor will file the approved budget and establish accounting records as required by statute; a public hearing on a FY2026 budget amendment was scheduled for May 12, 2026.
