Linn County preliminarily approves FY2027 CIP and board budgets, flags funding shortfalls

The Linn County Board of Supervisors preliminarily approved several FY2027 budget items Jan. 12 after a detailed Capital Improvement Plan presentation from budget staff.

Sarah Barrows, budget director, and Darren Gage, director of policy administration, said departments submitted 18 new CIP requests that together represent more than $5 million over five years, while the board’s current annual CIP funding is roughly $1.3 million. At the meeting the board voted to preliminarily approve a CIP annual appropriation of $1,280,000 for FY2027.

Priority projects discussed included annual ADA accessibility improvements, records and jail management hardware and software upgrades (a cost‑share arrangement with the City of Cedar Rapids), a building automation upgrade for the Mental Health Access Center, security camera and data storage replacement, and a wave of chillers and boilers reaching end of life. Gage warned the county will face additional pressure because the 60/40 room‑and‑board revenue stream is being phased out, reducing a previously steady funding source for sheriff and jail projects. "It's phased out or no longer allowed," he said, noting that reduced 60/40 receipts will make multi‑year planning for large sheriff projects more difficult.

Staff outlined alternative funding approaches for large replacements — one‑time money identified during the budget process, general obligation bonding (the county can bond up to about $1,950,000 for essential county purposes), or other financing strategies. Several election‑related items (poll books, tabulators, voter assistance upgrades) were noted as candidates for the general supplemental levy because they qualify under election purposes.

In separate preliminary votes the board approved FY2027 appropriations for the Board of Supervisors (total appropriations $1,323,964) and preliminarily approved the 'Board Other' appropriations ($12,379,708) with budgeted revenue of $7,512,858; staff said some figures remain pending and will be revisited Jan. 20 and Jan. 28.

The board gave staff direction to continue exploring one‑time funding sources and alternative financing and to return with refined numbers later in the budget cycle.