Audubon County adopts FY24 Budget Amendment #5 after public hearing; Hansen dissents
May 14, 2024 | Audubon County, Iowa
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The Audubon County Board of Supervisors adopted Resolution No. 2024-20 to approve FY24 Budget Amendment #5 following a public hearing on May 14, 2024, and later amended departmental appropriations under Resolution 2024-21.
Chairman Heath Hansen called the hearing to order and the board opened public comment at 10:00 a.m. Auditor Lisa Frederiksen clarified that a requested $40,000 Conservation appropriation was an additional request rather than a reallocation of Urban Renewal funds. After closing the hearing at 10:50 a.m., the board voted to adopt the amendment; Supervisors Doug Sorensen and Rick Thompson voted in favor while Hansen recorded a nay on the adoption motion.
The appropriation resolution (2024-21) lists specific line-item changes including decreases and increases in Attorney, Sheriff, Recorder and multiple Secondary Roads functions; examples include Secondary Roads (Fund 0020) increases of $52,500, $100,000, $45,000 and $63,333 across several functions and a Conservation increase of $127,000 (Dept 22 – Function 6110 – Fund 0004) and a $40,000 increase (Fund 1500). The resolution record shows ayes from Sorensen and Thompson and a nay from Hansen.
Auditor Lisa Frederiksen said the county should require written agreements and backup documentation for any entity receiving county funds as part of standard audit practice; supervisors agreed that formal templates and written expectations would improve accountability for county disbursements.
Motion records from the meeting show routine approvals earlier in the session — including motions to approve the agenda, Certificate of Cost Allocation Plan for DHS, and prior minutes — and later motions to approve claims totaling $686,997.16. The board also voted to amend IDOT budget entries to reflect the county budget; that motion passed unanimously.
The board signed the adopted resolutions on May 14; the public notice and amendment were published per Iowa Code Section 331.435.
Chairman Heath Hansen called the hearing to order and the board opened public comment at 10:00 a.m. Auditor Lisa Frederiksen clarified that a requested $40,000 Conservation appropriation was an additional request rather than a reallocation of Urban Renewal funds. After closing the hearing at 10:50 a.m., the board voted to adopt the amendment; Supervisors Doug Sorensen and Rick Thompson voted in favor while Hansen recorded a nay on the adoption motion.
The appropriation resolution (2024-21) lists specific line-item changes including decreases and increases in Attorney, Sheriff, Recorder and multiple Secondary Roads functions; examples include Secondary Roads (Fund 0020) increases of $52,500, $100,000, $45,000 and $63,333 across several functions and a Conservation increase of $127,000 (Dept 22 – Function 6110 – Fund 0004) and a $40,000 increase (Fund 1500). The resolution record shows ayes from Sorensen and Thompson and a nay from Hansen.
Auditor Lisa Frederiksen said the county should require written agreements and backup documentation for any entity receiving county funds as part of standard audit practice; supervisors agreed that formal templates and written expectations would improve accountability for county disbursements.
Motion records from the meeting show routine approvals earlier in the session — including motions to approve the agenda, Certificate of Cost Allocation Plan for DHS, and prior minutes — and later motions to approve claims totaling $686,997.16. The board also voted to amend IDOT budget entries to reflect the county budget; that motion passed unanimously.
The board signed the adopted resolutions on May 14; the public notice and amendment were published per Iowa Code Section 331.435.
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