A Manual for County Supervisors of Iowa January, 2015 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 Proposed Budget .....................................................................................................................................................................