A Manual for County Supervisors of Iowa January, 2019 Iowa State Association of County Supervisors Table of Contents Chapter 1 – The Office of Supervisor .......................................................................................................................................................... 1 Scope of Authority .............................................................................................................................................................. 1 County Home Rule ............................................................................................................................................................. 1 Joint Exercise of Powers .................................................................................................................................................................................... 2 Qualifications ....................................................................................................................................................................... 3 Representation ........................................................................................................................................................................................ 3 Membership of the Board ................................................................................................................................................. 4 Membership Increased ...................................................................................................................................................... 4 Membership Decreased .................................................................................................................................................... 4 Term of the Office ........................................................................................................................................................................ 4 Qualifying for Office ........................................................................................................................................................... 4 Vacancies ............................................................................................................................................................................ 4 Filling A Vacancy .......................................................................................................................................................................... 5 Compensation .................................................................................................................................................................... 5 Organization ........................................................................................................................................................................ 6 Forms of Action by the Board ........................................................................................................................................... 7 Adoption of Ordinance ...................................................................................................................................... 7 Liability .................................................................................................................................................................................. 8 Meetings ............................................................................................................................................................................... 8 Number Required to Act on Business .............................................................................................................................. 8 Definitions ............................................................................................................................................................................. 9 Open Meetings ................................................................................................................................................................... 9 Notice ................................................................................................................................................................................... 9 Minutes .................................................................................................................................................................................. 9 Closed Sessions ....................................................................................................................................................................................................9 Rules of Conduct at Meetings ......................................................................................................................... 10 Electronic Meetings ................................................................................................................................................. 10 Examination of Public Records (Open Records) ......................................................................................................... 10 Confidential Records ....................................................................................................................................................... 11 Legal Assistance ................................................................................................................................................................................... 12 Conflict of Interest............................................................................................................................................................. 12 Gifts Accepted or Received ................................................................................................................................... 12 Control of the Courthouse .............................................................................................................................................. 12 Chapter 2 – Budgeting ....................................................................................................................................................................... 14 County Property Tax Levies ...................................................................................................................................................... 14 Basic Property Tax Levies and Associated Funds ................................................................................................................ 14 General Fund [Iowa Code §331.427] ............................................................................................................................................. 14 Rural Services Fund [Iowa Code §331.428] ........................................................................................................................................... 15 Supplemental Levies [Iowa Code §331.42]) ................................................................................................................................. 15 Exceeding the Basic Levy Limits ....................................................................................................................................................... 16 Debt Service Tax Levy and Associated Fund [Iowa Code §331.430] ....................................................................... 17 Other Property Tax Levies ..............................................................................................................................................................................17 Other Taxes .........................................................................................................................................................................................................17 Local Option Taxes ..........................................................................................................................................................................................18 Other Funds ........................................................................................................................................................................................................18 Unfunded State Mandates ...........................................................................................................................................................................18 County Budget Forms .....................................................................................................................................................................................18 Supplemental Details ....................................................................................................................................................................18 Summary of Proposed Budget ...................................................................................................................................................18 Secondary Road Fund [Iowa Code §331.429] ....................................................................................................................19 The County Budget Process..........................................................................................................................................................................20 Departmental Budget Estimates ...............................................................................................................................................20