Black Hawk County adopts fiscal 2026 budget amendment to cover grants, transfers and capital planning

The Black Hawk County Board of Supervisors voted to adopt a fiscal-year 2026 budget amendment on May 26 to ensure the county’s appropriations comply with Iowa law and to reflect several revenue and expense changes.

Finance Director Michelle (presenting) told the board that Iowa law requires a budget amendment when total expenses by program will be exceeded and that the county must complete the amendment by June 1 to avoid a possible state void or protest. She said the health department received new grant funds (including a Thrive grant) and requested a revenue increase of $178,538 with related expense increases of $162,538 for FY26. Other adjustments included reclassifying a previously budgeted capital expense to debt service, a $1 million possible transfer from the general fund to capital projects to allow additional capital work, reallocations for facilities repairs and janitorial service at the new Veterans Affairs building, and internal transfers within the roads budget.

Board members asked about contingencies, the timing of transfers and how the county would handle unanticipated large-scale events. Michelle said the amendment is designed to avoid exceeding program totals and that departments have some operating flexibility but the amendment is the safe, legal step to keep budgets within state rules. The board closed the hearing and approved the amendment by roll-call vote.