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Butler County adopts $35.18 million FY2027 appropriations, approves interfund transfers and loan repayments
Summary
The Butler County Board of Supervisors on June 30 adopted its FY2027 appropriations resolution totaling $35,184,162 and approved several interfund transfers and loan repayments, including reimbursements for Logistics Park road work and conservation reserve transfers. Two supervisors present voted to approve; one member was absent.
The Butler County Board of Supervisors on June 30 adopted Resolution #40-2026 setting county appropriations for fiscal year 2027 at $35,184,162 and approved a package of related interfund transfers and repayments.
The appropriations resolution itemized funding by department, with the largest allocations including Secondary Roads ($11,474,000), Non-Departmental ($12,747,895), Information Technology ($899,151), Conservation ($1,474,123) and Public Health ($958,339). The resolution cites Code of Iowa section 331.434 and requires the county auditor to establish separate accounts, report monthly to departments and notes that appropriations lapse at the close of business June 30, 2027.
Supervisor Wayne Dralle moved to adopt the FY2027 appropriations resolution; Supervisor Greg Barnett seconded the motion. The motions throughout the meeting were carried by the two supervisors present; Rusty Eddy was recorded absent for the meeting.
In the same session the board adopted a series of related financial resolutions: Resolution #41-2026 authorizing the auditor to transfer specified Conservation revenue accounts into reserve accounts (not to exceed $100,000 from the listed accounts) upon request of the Butler County Conservation Board; Resolution #42-2026 permitting periodic transfers from the General Basic Fund to the General Supplemental Fund up to $200,000 for FY2027; and Resolution #43-2026 authorizing periodic transfers from the Rural Services Basic Fund to the Secondary Roads Fund with a maximum periodic transfer of $2,240,000.
The board also adopted Resolution #44-2026 authorizing transfers from TIF to the Debt Service Fund for FY2027 up to $1,500,000 to enable debt payments, and adopted Resolution #34-2026 and Resolution #38-2026 ordering repayment without interest of interfund loans to the General Basic Fund: $37,500 from the EMS Fund and $50,000 from the E911 Surcharge Fund, respectively. The board directed the auditor to reflect these transfers in the county books and notify the treasurer.
Separately, the board approved Resolution #45-2026 authorizing the auditor to transfer funds from Capital Projects to the Secondary Roads Fund to reimburse Butler County Logistics Park road construction; the resolution text shows an authorized transfer of $89,879 (the meeting record also records $85,879 in one motion line). The board also voted to transfer $32,019 of camping revenue into Conservation reserve accounts as requested.
Auditor Leslie Groen attested and the minutes reflect the roll-call and recording conventions used by the board. The board approved claims for June 1–30, 2026 during the same meeting and adjourned at 9:31 a.m.
What happens next: The appropriations take effect July 1, 2026, and the auditor is required to maintain and report the separate appropriation accounts monthly during the fiscal year as specified in the adopted resolution.
