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Supervisors debate policy for carrying forward unspent funds after new state 35% cap

Board of Supervisors of Black Hawk County · July 28, 2026
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Summary

In response to a new state limit on unassigned fund balance at 35%, the Board discussed an Additional Budget Authorization Policy to govern departmental carryover requests, emphasizing assignment to specific purposes and case-by-case review; no action was taken.

The Board discussed a proposed Additional Budget Authorization Policy intended to manage the carryover of unspent funds following recent changes to state law that limit unassigned fund balance to 35 percent. Board members focused on developing a review framework that would require departments to assign carryover funds to specific purposes and align requests with the county's strategic plan.

Supervisor Tavis Hall said a standardized form would provide information for Board consideration rather than create an automatic carryforward process. Chair Linda Laylin emphasized that carryover should be the exception, not the rule. The board discussed whether requests should be accepted year-round, how to address special projects and unanticipated needs, and how to ensure assigned funds are clearly tracked. No formal action was taken; the policy committee will continue working on proposed language.