Harrison County Supervisors Meeting December 4, 2025 Chairman Brian Rife called the meeting to order at 9:00 am in the Boardroom with members Tony Smith and Rebecca Wilkerson in attendance. The motion to approve the tentative agenda was made by Wilkerson, second by Smith. Motion carried. Minutes from the first November 14th meeting were approved with a motion by Smith, second by Rife. Minutes from the second November 14th meeting were approved with a motion by Smith, second by Wilkerson. Motion carried. Minutes from November 18th were approved with a motion by Smith, second by Wilkerson. Motion carried. Minutes from November 20th were approved with a motion by Wilkerson, second by Rife. Smith Abstained. Rife Aye. Wilkerson Aye. Attendance: Auditor Megan Reffett, Paul Rhoten, Shelia Phillips, Sarah Delanty, Michele Stirtz, Michelle Kerseten, Marilyn Mentzer, Lori White, Barrett White, Tina Fagan, Todd Denton, Jack Jones, Thad Pothast The Board of Supervisors met as Trustees for various drainage districts. Raglan Hwy Survey Jon Rosengren, Drainage Engineer, spoke with the board by telephone regarding the Raglan Highway Survey that was recently suggested by Rick Shearer. Mr. Rosengren recently visited the drainage district and determined that water naturally drains to the west. He does not recommend doing a survey at this time and believes funds would be better spent if put towards cleaning out the ditch rather than on a survey. On a motion by Wilkerson, second by Smith, it was unanimously approved to proceed without survey. Old Soldier DOT Culvert Jon Rosengren, by phone, and Brian Rife discussed the Old Soldier Culvert DOT project. The project was approved in June of 2023, but the overall details of the project were vague. The board wants to research and find out what extent of damage has been caused by the elevation of the culvert and document damage that occurs. On a motion by Wilkerson, second by Smith, it was unanimously approved to dismiss without prejudice. Old Soldier B&W Control Specialist, Inc Invoice Michelle Kersten, Drainage Clerk, presented the board with an invoice to B&W Control Specialist, Inc in the amount of $16,367.10 for the Old Soldier Ditch. $10,000 of this invoice was previously approved by the board on April 24, 2025. More work was needed than originally anticipated and the final invoice exceeded the original agreed amount by $6,367.10. On a motion by Smith, seconded by Wilkerson, it was unanimously approved to pay the additional $6,367.10. H&P Drainage District UEI Letter Michelle Kersten presented the board with a letter for the Harrison & Pottawattamie County Drainage District to use the Harrison County’s Unique Entity Idenifier (UEI) number for FEMA Purposes. On a motion by Wilkerson, seconded by Smith, it was unanimously approved to allow the H&P Drainage District to use the Harrison County’s UEI number. Resolution to Set Public Hearing for Interior Avenue Road Vacation RESOLUTION 10-1225-SR SET PUBLIC HEARING FOR A ROAD VACATION (INTERIOR AVENUE) WHEREAS, a request has been filed with the Harrison County Engineer asking that action be taken to vacate a section of Harrison County Secondary Road, described as follows in the original road petition: Interior Avenue commencing at the quarter post on the North side of Section 2-81-44, thence South 28.79 chains, thence South 50 degrees east 5.10 chains (Cattleway), thence south 21.5 degrees east 9.62 chains to intersection of the NW SE Section 2-81-44 490 feet east of the NW corner of said forty, thence East 12.87 chains, thence South 20 feet east of the line 6.06 chains to intersect the Little Sioux and Preparation Road. Terminating at a point on the North right of way County Road known as Ireland Place with 0.785 miles to be vacated. NOW, THEREFORE BE IT RESOLVED that a hearing on the proposed vacation will be held in the Board Room of the Harrison County Courthouse, 111 North 2nd Avenue Logan, Iowa, 51546 at 9:00 A.M. on Thursday, December 18, 2025, in accordance with Iowa Code Chapter 306. Motion to approve as presented by Smith, second by Wilkerson. Smith Aye. Wilkerson Aye. Rife Aye. Pay Application #8 for Courthouse Entrance Project Motion to approve the final pay application for the courthouse entrance project by Smith, second by Wilkerson. Motion carried. K9 Bank Account Reconciliation Seargeant Todd Denton presented the October bank reconciliation for the Harrison County K9 Account. Sheriff Department Bank Accounts Tina Fagan presented the bank account reconciliation for the Harrison County Sheriff’s Department. County Attorney request for moving part-time employee to full-time Attorney Delanty requested to move her part-time employee Shirley Conant to full-time, working approximately 30 hours a week starting in January. There has been an increase in work due to increase in felony cases requiring overtime from other employees. Member Wilkerson asked what the budget increase would be with the added hours. Auditor Reffett gave estimated increases with the additional wages, FICA, and IPERS. Attorney Delanty advised she did not have the room in her budget to absorb the increase and most likely would need an amendment. Motion to approve the request by Wilkerson, second by Smith. Motion carried. Union Negotiation Discussion Auditor Reffett advised that the attorney who is assisting with negotiations cannot meet with them next week at their requested time. The board requested that they move the negotiation timeline back until budget discussions have begun. Public Hearing Chairman Rife opened the hearing as advertised. Comments were heard regarding adding information about TCE and updating the law enforcement information. Motion to close the public hearing by Smith, second by Wilkerson. Motion carried. Comments Tony Smith – Comments on attending SWIPCO meeting Rebecca Wilkerson – Comments on attending the Board of Health and Loess Hills Alliance meetings. Also, on the open director position and alternate position on the Loess Hills Alliance board that will need to be filled in January. Lori White – Comments on public records request Marilyn Mentzer – Comments on public records request Michele Stirtz – Comments on paying invoice overages With business of the day completed, the Board adjourned on a motion by Smith, second by Wilkerson. Motion carried. ATTEST: Megan Reffett, Auditor Brian Rife, Chairman December 10, 2025 The Board of Supervisors from Harrison, Crawford, Monona, and Shelby Counties met as a part of a 4-County Regional meeting. Harrison County Chairman Brian Rife called the meeting to order at 11:00 am at the Willow Lake Nature Center. The motion to approve the tentative agenda was made by Charles Parkhurst, second by Bo Fox. Motion carried. Attendance: Megan Reffett, Brian Rife, Tony Smith, Rebecca Wilkerson, Taryn Knapp, Bryce Schaben, Charles Parkhurst, Mike Kolbe, Peggy Rolph, Bo fox, Tom Brouillette, Vince Phillips, Craig Dozark, Jean Heiden, David Malbauer, Kyle Schultz, Clay Adams Budgets Members discussed the high increases they are seeing in health and property insurance this year and what they are doing to offset those. They also discussed salaries and compensation boards and what changes they are looking at for fiscal year 2027. County IT Services Harrison County requested input from the other Counties on how they handle IT services. All other Counties have inhouse IT services and agreed it was beneficial for them. Employee Benefits Discussion on what is provided to employees regarding insurance and paid time off was held. Clay Adams – Director of Wesco Clay Admas, Director of Wesco in Denison, presented the members with the services they currently offer to Crawford County residents. They are a non-profit that offers employment services as well as residential services to individuals with disabilities. They were recently contacted by individuals in Harlan requesting services and are working to expand to Shelby County. With business of the day completed, the Board adjourned on a motion by Rebecca Wilkerson, second by Kyle Schultz. Motion carried. ATTEST: Megan Reffett, Auditor Brian Rife, Chairman December 11, 2025 Chairman Brian Rife called the meeting to order at 9:00 am in the Boardroom with members Tony Smith and Rebecca Wilkerson in attendance. The motion to approve the tentative agenda was made by Smith, second by Wilkerson. Motion carried. Attendance: Payroll Clerk Morgan Cohrs, Paul Rhoten, Shelia Phillips, Sarah Delanty, Michele Stirtz, Michelle Kersten, John Rasmussen, Garrett Klutts, Logan Lieber, Mari Jo Mentzer, Brad Doyel, Jack Jones The Board of Supervisors met as Trustees for various drainage districts. C&R Levee The Board of Supervisors met as trustees for the C&R Levee. The board discussed multiple concerns with Don Brothers. These concerns have been forwarded to Pottawattamie County, and the C&R Board will monitor to ensure they are addressed. Drainage Districts UEI Letters The board was presented with letters for the Boyer Sub, Rand Peterson, and Upper Boyer Drainage Districts to use Harrison County’s Unique Entity Idenifier (UEI) number for FEMA Purposes. On a motion by Wilkerson, seconded by Smith, it was unanimously approved to allow the Boyer Sub, Rand Peterson and Upper Boyer Drainage Districts to use Harrison County’s UEI number. Engineer Update Engineer John Rasmussen let Board members know that he is currently working on their budget and wants to ask for an increase. He let them know that he will work with the Auditor to create an interfund transfer resolution for the two road special assessment funds. He stated he is wanting to ask for a budget amendment to increase funds for engineering services, survey, soil testing, rock budget, new equipment and construction with a total increase of 1.83 million. Consider approval for handwritten warrant for US Bank in the amount of $6,815.34 The board reviewed the handwritten warrant to US Bank. Motion to approve Smith, second by Wilkerson. Motion carried. Approval of Right-to-Use Lease Asset Policy Right-To-Use Lease Asset Policy GASB Statement No. 87, "Leases", is effective beginning July 1, 2021. (FY2022). GASB 87 requires a lessee to recognize a lease liability and an intangible right-to-use lease asset. For counties reporting on the accrual basis of accounting, the cumulative effect, if any, may require a restatement of beginning net position, fund balance, or fund net position (as applicable). This means leases in existence on June 30, 2021 will need to be reported as the beginning balance (July 1, 2021) for leases of FY2022. A right-to-use lease asset is an intangible capital asset. The asset represents the right to use an underlying asset identified in a lease contract, as specified for a period of time. The County will recognize the intangible right-to-use lease asset when: (a) The contract conveys control of the right to use another entity's nonfinancial asset (the underlying asset) as specified in the contract for a period of time in an exchange or exchange-like transaction. (GASB 87, paragraph 4) (b) The minimum noncancelable contract term is greater than twelve months. (c) The contract does not transfer ownership of the underlying asset. (d) The underlying asset is used to conduct county business. (This will not apply to custodial funds.) The following leases are not GASB 87 leases and are excluded from this policy: (GASB 87, paragraph 8) (a) Leases of intangible assets, including rights to explore for or to exploit natural resources such as oil, gas, and minerals and similar nonregenerative resources; licensing contracts for items such as motion picture films, video recordings, plays, manuscripts, patents, and copyrights; and licensing contracts for computer software. (b) Leases of biological assets, including timber, living plants, and living animals. (c) Leases of inventory. (d) Contracts that meet the definition of a service concession arrangements (as specified in GASB 60, paragraph 4). (e) Leases of assets financed with outstanding conduit debt, unless both the underlying asset and the conduit debt are reported by the lessor. (f) Supply contracts, such as power purchase agreements. Threshold for Capitalization of Right-To-Use Lease Assets: The establishment of a right-to-use lease asset capitalization threshold policy has been recommended. The policy should be approved by the Board of Supervisors. The threshold is to be consistently applied by all departments and offices of the County for financial reporting purposes and should overall capture most right-to-use lease contracts. All right-to-use lease assets at or above $5,000.00 must be reported. As a general rule, the threshold should be applied to individual lease contracts. Right-to-use lease asset classifications: The lessee is required to disclose the amount of lease assets (and the related amortization) by major classes of underlying assets, separately from other capital assets. (GASB 87, paragraph 37) At a minimum, the following major classes of underlying lease assets will be disclosed by the County. • Right-to-use leased land. • Right-to-use leased buildings. • Right-to-use leased equipment. • Right-to-use leased improvements other than buildings. Measurement and amortization: Measurement: A lessee should initially measure the lease asset as the sum of the following: (GASB 87, paragraph 30) (a) The amount of the initial measurement of the lease right-to-use asset. (A lessee should measure the lease liability and right-to-use asset at the present value of payments expected to be made during the lease term. (GASB 87, paragraph 21)) (For the year of implementation, the lease liability and right-to-use asset should be measured as of July 1, 2021.) (b) Lease payments made to the lessor at or before the commencement of the lease term, less any lease incentives received from the lessor at or before the commencement of the lease term (c) Initial direct costs that are ancillary charges necessary to place the lease asset into service. Amortization: A lease asset should be amortized using the straight-line method over the shorter of the lease term or the useful life of the underlying asset (except if the lessee is reasonably certain a purchase option will be exercised). The amortization of the lease asset should be reported as amortization expense. (GASB 87, paragraph 31). At a minimum, amortization should be calculated on a monthly basis. Motion to approve by Wilkerson second by Smith. Motion carried Conservation Bank Accounts Paperwork for the November bank reconciliation for the Conservation Account was given to the Board to review. DARE Bank Accounts Deputy Logan Lieber presented the November bank reconciliation for the DARE Account. Jail Bank Accounts Lieutenant Garrett Klutts presented the November bank reconciliation for the Jail Account. Consider Approval of Homestead and Military Resolution HOMESTEAD TAX AND MILITARY EXEMPTION RESOLUTION WHEREAS, pursuant to Sections 425 and 427 of the Code of Iowa, the Assessor of Harrison County and has delivered all signed Homestead Tax Credit and Military Exemption Applications to the Harrison County Auditor, and WHEREAS, the Assessor of Harrison County has reviewed each claim and recommended each to be allowed or disallowed, and WHEREAS, pursuant to Section 25B.7 of the Code of Iowa, if a state appropriation made to fund a credit or exemption is not sufficient to fully fund the credit or exemption, the political subdivision shall be required to extend to the taxpayer only that portion estimated by the department of revenue and finance to be funded by the state appropriation, and BE IT RESOLVED, that the Homestead Tax Credit and the Elderly and Disabled Tax Credit will be paid by Harrison County at the estimated percentage funded by the State of Iowa, and BE IT FURTHER RESOLVED, that the Military Exemption Credit will be apportioned to levying bodies at the estimated amount funded by the State of Iowa, and BE IT FURTHER RESOLVED, that all claims on file in the Office of the Auditor of Harrison County, Iowa be allowed as recommended, with the following exceptions: Last Name, First Name, Parcel Number, Credit Type, Reason Mayne, Prince, 190000867900000, Military, Did not meet time requirement BE IT FURTHER RESOLVED, that the above listed claims be disallowed for the reason that the claimants do not meet the requirements as set out in Sections 425.2 and 427.5 Code of Iowa, and that the Auditor shall notify each claimant of this action and their right to appeal. BE IT FURTHER RESOLVED, that the Auditor shall include each of these allowed claims on the list of taxes to be collected during the fiscal year ending June 30, 2027. Motion to approve by Wilkerson, second by Smith. Smith Aye. Wilkerson Aye. Rife Aye. Discussion on FY27 Budgets The Board spoke about wanting to have department heads come in earlier than last year to talk about budgets. Public Comments Mari Jo Mentzer – Comments regarding property taxes and Vanguard. Brad Doyle – Comments regarding comprehensive plan. Jack Jones – Comments regarding patching for potholes and signs on 193rd Street With business of the day completed, the Board adjourned on a motion by Smith, second by Wilkerson. Motion carried. ATTEST: Morgan Cohrs, Payroll Clerk Brian Rife, Chairman HCTR 12-24-25
