(Harlan, Iowa) – The Shelby County Board of Supervisors met in a SPECIAL session at 9:00 A.M. Tuesday (Jan. 31). Auditor/Clerk Mark Maxwell reports in his minutes of the meeting, that the Board set the stipend for the Dam Inspection purpose at $3,500.00 for fiscal year 2024.

Taryn Knapp, Shelby County IT Coordinator, was present to ask for consideration and ask approval of an internal IT Audit of the County IT system to work on recommendations going forward.  A vote was held and the motion was approved unanimously.

Budget issues were presented by Budget Director Mark Maxwell, then was asked questions directed at the Budget Director as why the County is experiencing low reserves in several funds as he claims. Some answers were discovered that an unbudgeted transfer was made in December 2022. Mark Maxwell, Budget Director, failed to budget that amount into the next fiscal year to make up for the loss. Also amendments reduce reserves and not all of the reserves were replaced by the next years budget. This continues to reduce reserves. The estimated budget for the current fiscal year is being done to make sure the predicted fund balances at the end of the fiscal year are not predicted to be too low. Some cuts in planned spending in fiscal year 2024 may be needed. No further discussion or action was taken.

An update was presented to the Supervisors by Chairperson Kenkel on the many activities he has been involved with recently. With no other action or discussion for the Supervisors. The meeting was then adjourned.