Kossuth County board adopts $39.6 million FY2026-27 appropriations

The Kossuth County Board of Supervisors voted June 23 to adopt Resolution #06-23-26-01, approving appropriations for fiscal year 2026-27 that total $39,590,494. Motion by Howard Haas and second by Amber Garman carried on a roll call vote recorded by Chairman Carter Nath (Waechter: yes; Garman: yes; Stecker: yes; Haas: yes; Nath: yes).

The resolution itemizes department expense totals and fund-level amounts. Notable department totals listed in the resolution include Engineer $17,071,500, Sheriff $4,139,989 and Non-Departmental $6,980,374. Fund totals shown in the resolution include General Basic $8,991,876, General Supplemental $3,538,071 and Secondary Road $13,071,500. The document states that appropriations constitute authorization to make expenditures effective July 1, 2026, and that appropriations lapse at the close of business June 30, 2027.

The resolution cites Iowa Code Section 331.434(6) as the authority for the appropriations and includes internal controls: the county auditor is directed to establish separate accounts to show appropriation amounts, charges and unencumbered balances and to report quarterly (or sooner as needed) to departments. It also instructs that if available resources are expected to be less than appropriations, the auditor must inform the board and recommend corrective action per section 331.437 of the Code of Iowa.

Board members emphasized the budgetary details in the resolution during the meeting but did not expand into supplemental debate; the vote was unanimous. The appropriations resolution and its schedules set spending ceilings by department and fund for the coming fiscal year and frame reporting and corrective procedures should revenues fall short.