Adair County Board adopts $31.9 million FY2027 appropriations, approves wage schedule and policy changes

Adair County Board of Supervisors voted June 30 to adopt a $31,861,280 appropriations resolution for fiscal 2027, approve the county's FY2027 wage schedule and a series of administrative policies and transfers during a regular session that opened at 9:00 a.m.

The board's action included a motion to adopt Resolution No. 2026-39 setting department appropriations; Supervisor Matthew Wedemeyer moved the resolution and Supervisor Nathan Baier seconded it. The roll-call vote was Walker, aye; Christoffersen, aye; Wedemeyer, aye; Baier, aye; Hoadley, aye. The appropriation totals list the Engineer at $20,715,876, the Sheriff at $2,381,994 and Non-Departmental at $4,764,973, for a total of $31,861,280.

Why it matters: the appropriations resolution establishes legally authorized spending limits for each county office and department under Iowa law for the coming fiscal year and frames how funds will be allocated across public safety, roads, administrative services and other programs.

Key board votes and actions at a glance

- Resolution No. 2026-39 (FY2027 appropriations): Adopted. Motion: Supervisor Matthew Wedemeyer; Second: Supervisor Nathan Baier. Roll call: all aye. Total appropriations: $31,861,280. - FY2027 wage schedule: Adopted. Motion: Supervisor Matthew Wedemeyer; Second: Supervisor Jodie Hoadley. The schedule sets supervisor pay at $33,051.34 (plus $1,200 chair pay), Auditor Ruth Smith at $75,929.64, County Attorney Melissa Larson at $107,010.13, Engineer Nicholas Kauffman at $168,892.15 and Sheriff Jeff Vandewater at $109,385.81. Other deputy and clerical salaries and longevity additions were listed on the approved schedule. - Resolution No. 2026-38 (payment of utilities and postage): Adopted, authorizing the Auditor to pay postage and utility claims without prior board approval under Chapter 331.506, Code of Iowa. Motion: Nathan Baier; Second: Jodie Hoadley. Roll call: all aye. - Resolution No. 2026-40 (fund transfers FY2027): Adopted. The Auditor was directed to transfer $1,600,000 from the Rural Basic Fund to the Secondary Road Fund during FY2027. Motion: Michael Christoffersen; Second: Jodie Hoadley. Roll call: all aye. - Resolution No. 2026-41 (records destruction per retention schedule): Adopted. The resolution authorized destruction of enumerated county records in accordance with the Auditor Retention Guide and applicable Iowa Code. Motion: Nathan Baier; Second: Jodie Hoadley. Roll call: all aye. - Resolution No. 2026-42 and related non-capital policy: Adopted. The board raised the capitalization threshold to $10,000 for general equipment and to $65,000 for land/buildings and infrastructure effective July 1, 2026, and increased the non-capital fixed asset threshold from $500 to $1,000. Motion on capitalization: Matthew Wedemeyer; Second: Nathan Baier. Motion on non-capital change: Nathan Baier; Second: Jodie Hoadley. Roll call: all aye. - Veterans' Affairs appointment: John Schildberg was re-appointed to the Veterans' Affairs Commission for a three-year term. Motion: Nathan Baier; Second: Jodie Hoadley. Approved.

Secondary Roads business and project approvals

Engineer Nicholas Kauffman reported that the Secondary Roads Benefits Policy was updated per the County Attorney's suggestion and the board approved the change (motion by Jodie Hoadley; second by Michael Christoffersen). The board also approved and signed final vouchers for two projects: the W26 Prussia RCB Culvert Project (LFMLRCBW26P—7X-01) and the N27 Lincoln Bridge Project (L-LBRN27L—73-01). Kauffman said crews had shifted to the W18 Harrison project to maintain public access, most storm-damage repairs in Washington Township are complete, and the county expects delivery of a new motor grader the following week. He reported Blacktop Services will replace a damaged concrete pad at the Secondary Roads shop; Grimes Asphalt is scheduled to mill the Casey/Rose Acres project next week and the county has asked that road remain open for Casey Fun Days. The W36 project is currently anticipated to begin in March.

Process and next steps

The resolutions and wage schedule take effect as stated in the motions; the Auditor was authorized to process postage and utility claims without prior board approval for FY27 under state statute. The board adjourned at 9:26 a.m.

Provenance: The actions and approvals summarized above are recorded in the June 30, 2026 meeting minutes of the Adair County Board of Supervisors.