Feed

Recent documents

Latest public records across all tracked municipalities.

All types agenda minutes proposal budget other

All states AK AL AZ CA CO CT DE FL GA HI IA ID IL IN KS KY LA MA MD ME MI MO MS MT NC NE NJ NY OH OK OR PA RI SC TN TX UT VA WA WI WV XX

GAAP SUMMARY ANNUAL FINANCIAL REPORT
Des Moines, IA
Budget
This is Des Moines County's (Iowa) Annual Financial Report for fiscal year 2022, presenting actual revenues, expenditures, and fund balance changes across all fund types. Total revenues and other sources reached $36.3 million, with major revenue sources including property taxes ($13.8 million net), intergovernmental funding ($11.0 million), and other county taxes/TIF revenues ($3.6 million), while total expenditures and other uses were $33.2 million, resulting in a favorable variance of $3.2 million. The county maintained significant fund balances totaling approximately $17.9 million at the beginning of the fiscal year, with restricted funds ($15.6 million) and unassigned general funds ($4.3 million) comprising the largest portions.
AI summary
budget property taxes public safety roads and transportation debt service
View PDF

FY 2020/2021 ANNUAL FINANCIAL REPORT

Budget

Des Moines County's FY 2020/2021 Annual Financial Report shows total revenues and other sources of $38.3 million against total expenditures of $34.0 million, resulting in a positive change in fund balances of $4.2 million. Major revenue sources included property taxes ($13.8 million net), intergovernmental funding ($11.6 million), and general long-term debt proceeds ($4.9 million), while significant expenditures were allocated to public safety and legal services ($7.7 million), roads and transportation ($5.7 million), and debt service ($4.7 million). The county's actual revenues exceeded the budgeted total by approximately $3.5 million, while actual expenditures came in $5.0 million below the budgeted amount.

AI summary

budget property taxes public safety roads and transportation debt service

View PDF Source

CITY OF DES MOINES, IOWA ANNUAL COMPREHENSIVE FINANCIAL REPORT

Budget

The City of Des Moines, Iowa's Annual Comprehensive Financial Report for the fiscal year ended June 30, 2024 presents the city's complete financial position, including government-wide financial statements, governmental fund statements, and proprietary fund statements prepared by the Department of Finance. The report includes an independent auditor's report, management's discussion and analysis, and detailed financial statements covering assets, liabilities, revenues, expenditures, and fund balances across various city funds and operations.

AI summary

budget financial reporting audit fund management fiscal year

View PDF Source

ONE HUNDRED SEVENTH ANNUAL FINANCIAL REPORT OF DES MOINES COUNTY

Budget

This is the table of contents and opening pages of Des Moines County's 107th Annual Financial Report for the fiscal period July 1, 2011 to June 30, 2012, prepared by County Auditor Carol S. Copeland. The document contains comprehensive financial information and a detailed index covering numerous county departments and functions, including human services, conservation, emergency management, courthouse maintenance, and various specialized boards and commissions. Specific budget figures and policy decisions are not presented in this excerpt, which consists primarily of the document's organizational structure and content guide.

AI summary

county budget financial report fiscal management

View PDF Source

City of Des Moines Digital Budget Book City of Des Moines | Budget Book 2025

Budget

The City of Des Moines adopted its 2025/2026 Biennial Budget on December 12, 2024, as presented by City Manager Katherine Caffrey. The comprehensive budget document outlines revenue and expenditures across multiple funds including the General Fund, Special Revenue Funds, Enterprise Funds, and Internal Service Funds, along with detailed departmental allocations and a five-year financial forecast. The budget was developed to align with City Council goals while addressing current service and infrastructure needs in response to existing and projected economic conditions.

AI summary

budget financial forecast revenue and expenditures infrastructure funding

View PDF Source

FINANCIAL SECTION

Budget

The City of Des Moines, Iowa's financial statements for the fiscal year ended June 30, 2022, received an unqualified audit opinion from independent auditors, indicating that the statements present fairly the city's financial position and results of operations in accordance with generally accepted accounting principles. The audit covered governmental activities, business-type activities, major funds, and component units, though the Des Moines Airport Authority and Public Library Foundation were audited by other auditors. The city adopted GASB Statement No. 87 regarding leases, which resulted in restatement of beginning net position and lease-related assets and liabilities for business-type activities and the parking fund.

AI summary

budget financial audit lease accounting

View PDF Source

Adopted Operating Budget

Budget

The City of Des Moines adopted its operating budget for fiscal year 2019-20, led by Mayor Frank Cownie and City Council, with City Manager Scott Sanders and Finance Director Robert Fagen overseeing administration. The budget totaled approximately $735.5 million across all city funds, with the General Fund representing the largest portion at $181.8 million (23%), followed by Capital Projects at $174.9 million (22%), Special Revenue at $136.3 million (17%), Enterprise funds at $136.1 million (17%), and Debt Service at $106.4 million (13%). The document provides detailed departmental budget allocations for major city services including police, fire, public works, parks and recreation, library, and community development.

AI summary

operating budget budget allocation fiscal year 2019-20 general fund capital projects

View PDF Source

FY 2021/2022 ANNUAL FINANCIAL REPORT

Budget

Des Moines County's FY 2021/2022 Annual Financial Report shows total revenues and other sources of $35.86 million against total expenditures of $33.12 million, resulting in a positive change in fund balances of $2.74 million. Major revenue sources included net current property taxes of $13.83 million, intergovernmental revenues of $10.59 million, and general long-term debt proceeds of $3.20 million, while significant expenditures were allocated to public safety and legal services ($8.74 million), roads and transportation ($5.82 million), and debt service ($3.36 million). The county's actual expenditures came in $4.68 million below the budgeted amount of $37.80 million.

AI summary

budget public safety roads and transportation debt service revenue

View PDF Source

2021 Annual Comprehensive Financial Report

Budget

The City of Des Moines, Iowa's 2021 Annual Comprehensive Financial Report provides a detailed financial overview for the fiscal year ended June 30, 2021, prepared by the Department of Finance. The report includes government-wide and fund-level financial statements covering assets, revenues, expenditures, and fund balances across governmental and proprietary funds. The document received recognition from the Government Finance Officers Association (GFOA) for achievement in financial reporting standards.

AI summary

budget financial report government funds fiscal year revenue and expenditure

View PDF Source

Budget in Brief

Budget

Financial Statements Audit Report - City of Des Moines

Budget

The Washington State Auditor's Office issued a financial statements audit report for the City of Des Moines covering the period January 1 through December 31, 2024, published on November 13, 2025. The report, prepared by State Auditor Pat McCarthy, provides an assessment of the city's financial activities and condition, including an independent auditor's report on internal control over financial reporting and compliance with Government Auditing Standards. The document indicates an unmodified opinion was issued on the fair presentation of the city's financial statements in accordance with its regulatory basis of accounting.

AI summary

financial audit budget internal controls

View PDF Source

Capital Improvement Plan FY 2022-2023 BUDGET ...

Budget

The City of Des Moines adopted a Capital Improvement Plan on March 21, 2022, allocating $906.9 million across fiscal years 2022-2026 for infrastructure and departmental projects. Major funding priorities include Streets ($376.5 million), Storm Water ($109.3 million), Municipal Building ($155.8 million), and Parks and Recreation ($85.8 million), with the largest spending scheduled for FY 2022-2023 at $305.2 million. The plan details specific projects across departments including bridge repairs, fire equipment acquisition, library improvements, and sanitary sewer work, with funding distributed across the five-year period based on project timelines and priorities.

AI summary

capital improvement plan infrastructure funding budget allocation street maintenance water infrastructure

View PDF Source