Iowa · public moneyChecked Oct. 20, 2026
Where the money comes from and where it goes.
State and county government finances from the state’s own reports. Different years and measures are kept apart.
Fiscal year 2025 (July 1, 2024 to June 30, 2025), audited actuals (ACFR, governmental funds)
Total revenue $24.5B · total spending $24.1B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Taxes | $11,938,586,000.00 |
| Receipts from other entities | $10,684,823,000.00 |
| Investment income | $494,760,000.00 |
| Fees, licenses & permits | $1,869,264,000.00 |
| Refunds & reimbursements | $970,679,000.00 |
| Sales, rents & services | $59,485,000.00 |
| Miscellaneous | $897,721,000.00 |
| Less revenue refunds (tax refunds paid, subtracted as printed) | −$2,401,873,000.00 |
| Administration & regulation | $1,865,464,000.00 |
| Education | $5,189,045,000.00 |
| Health & human services | $12,467,964,000.00 |
| Justice & public defense | $1,386,622,000.00 |
| Economic development | $299,268,000.00 |
| Transportation | $661,424,000.00 |
| Agriculture & natural resources | $299,171,000.00 |
| Capital outlay | $1,774,141,000.00 |
| Debt service: principal | $115,783,000.00 |
| Debt service: interest & fiscal charges | $30,011,000.00 |
Fiscal year 2026 (July 1, 2025 to June 30, 2026), enacted General Fund budget (2025 Legislative Session) (enacted budget)
Total revenue $8.5B · total spending $9.4B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Personal income tax | $4,753,700,000.00 |
| Sales and use tax | $4,430,400,000.00 |
| Corporate income tax | $815,800,000.00 |
| Inheritance tax | $13,900,000.00 |
| Insurance premium tax | $190,700,000.00 |
| Beer tax | $12,100,000.00 |
| Franchise tax | $116,900,000.00 |
| Miscellaneous tax (net; negative as printed) | −$184,800,000.00 |
| Institutional payments | $8,500,000.00 |
| Liquor profits | $140,000,000.00 |
| Interest | $50,000,000.00 |
| Fees | $25,400,000.00 |
| Judicial revenue | $88,000,000.00 |
| Miscellaneous receipts | $52,600,000.00 |
| Accruals (net) | −$28,400,000.00 |
| Less tax refunds (accrual basis) | −$1,378,600,000.00 |
| Less school infrastructure refunds (accrual basis), as printed | −$726,100,000.00 |
| Transfer: lottery | $99,800,000.00 |
| Transfers: other | $28,000,000.00 |
| Administration and Regulation | $73,714,090.00 |
| Agriculture and Natural Resources | $46,605,670.00 |
| Economic Development | $40,337,127.00 |
| Education | $1,031,576,216.00 |
| Health and Human Services | $2,468,314,264.00 |
| Justice System | $924,933,800.00 |
| Unassigned Standings | $4,837,324,695.00 |
County governments, fiscal year FY2025 (July 1, 2024 to June 30, 2025)
| Adair | $19,553,381.00 | $20,797,079.00 | $5,307,886.00 | 7,465 | $2,785.94 |
| Adams | $11,603,013.00 | $10,871,229.00 | $5,179,044.00 | 3,600 | $3,019.79 |
| Allamakee | $16,604,075.00 | $17,996,004.00 | $8,329,502.00 | 14,206 | $1,266.79 |
| Appanoose | $13,423,438.00 | $13,011,619.00 | $4,849,007.00 | 12,102 | $1,075.16 |
| Audubon | $12,764,939.00 | $14,384,046.00 | $5,941,698.00 | 5,548 | $2,592.65 |
| Benton | $32,388,175.00 | $33,070,162.00 | $16,233,197.00 | 25,845 | $1,279.56 |
| Black Hawk | $74,844,876.00 | $77,927,851.00 | $34,567,671.00 | 131,473 | $592.73 |
| Boone | $21,066,711.00 | $25,461,906.00 | $8,825,563.00 | 26,727 | $952.67 |
| Bremer | $22,200,247.00 | $27,292,751.00 | $10,240,803.00 | 25,363 | $1,076.09 |
| Buchanan | $22,808,025.00 | $22,028,204.00 | $10,177,331.00 | 20,711 | $1,063.60 |
| Buena Vista | $24,321,821.00 | $30,521,428.00 | $13,194,954.00 | 20,655 | $1,477.68 |
| Butler | $20,826,181.00 | $20,801,355.00 | $8,675,313.00 | 14,093 | $1,476.01 |
| Calhoun | $17,694,214.00 | $17,651,833.00 | $8,650,406.00 | 9,654 | $1,828.45 |
| Carroll | $22,671,525.00 | $21,899,639.00 | $10,471,492.00 | 20,446 | $1,071.10 |
| Cass | $18,685,268.00 | $17,698,284.00 | $9,262,687.00 | 13,005 | $1,360.88 |
| Cedar | $21,826,217.00 | $22,282,534.00 | $11,199,811.00 | 18,288 | $1,218.42 |
| Cerro Gordo | $41,639,030.00 | $39,713,262.00 | $19,968,186.00 | 42,347 | $937.81 |
| Cherokee | $16,813,848.00 | $14,138,631.00 | $7,403,664.00 | 11,522 | $1,227.10 |
| Chickasaw | $17,486,509.00 | $17,965,505.00 | $7,604,162.00 | 11,724 | $1,532.37 |
| Clarke | $10,071,070.00 | $10,872,520.00 | $4,981,853.00 | 9,591 | $1,133.62 |
| Clay | $21,714,830.00 | $30,498,741.00 | $8,528,032.00 | 16,521 | $1,846.06 |
| Clayton | $21,544,859.00 | $22,914,212.00 | $9,658,224.00 | 16,983 | $1,349.24 |
| Clinton | $45,218,080.00 | $41,936,384.00 | $21,313,713.00 | 45,999 | $911.68 |
| Crawford | $21,302,850.00 | $22,126,701.00 | $10,363,590.00 | 16,289 | $1,358.38 |
| Dallas | $61,498,882.00 | $66,459,868.00 | $33,373,674.00 | 114,812 | $578.86 |
| Davis | $13,215,749.00 | $12,800,309.00 | $4,864,768.00 | 9,176 | $1,394.98 |
| Decatur | $10,284,583.00 | $9,914,389.00 | $3,839,665.00 | 7,675 | $1,291.78 |
| Delaware | $24,219,748.00 | $19,971,173.00 | $12,294,391.00 | 17,602 | $1,134.60 |
| Des Moines | $27,224,324.00 | $33,147,234.00 | $14,002,283.00 | 38,150 | $868.87 |
| Dickinson | $27,314,479.00 | $21,179,460.00 | $15,511,929.00 | 18,072 | $1,171.95 |
| Dubuque | $65,206,131.00 | $61,970,777.00 | $36,073,037.00 | 99,033 | $625.76 |
| Emmet | $10,969,331.00 | $12,145,712.00 | $5,338,806.00 | 9,131 | $1,330.16 |
| Fayette | $22,086,875.00 | $26,867,826.00 | $9,939,240.00 | 19,110 | $1,405.96 |
| Floyd | $18,999,975.00 | $19,130,337.00 | $8,432,126.00 | 15,081 | $1,268.51 |
| Franklin | $21,468,889.00 | $18,470,181.00 | $9,464,693.00 | 9,977 | $1,851.28 |
| Fremont | $13,366,240.00 | $12,767,871.00 | $6,801,208.00 | 6,493 | $1,966.41 |
| Greene | $18,614,647.00 | $22,321,139.00 | $8,130,526.00 | 8,654 | $2,579.29 |
| Grundy | $17,576,570.00 | $20,067,980.00 | $8,803,846.00 | 12,372 | $1,622.05 |
| Guthrie | $21,767,450.00 | $20,564,160.00 | $10,974,129.00 | 10,687 | $1,924.22 |
| Hamilton | $23,129,191.00 | $24,723,966.00 | $10,823,346.00 | 14,998 | $1,648.48 |
| Hancock | $14,901,876.00 | $17,767,715.00 | $6,577,846.00 | 10,620 | $1,673.04 |
| Hardin | $22,026,884.00 | $23,078,297.00 | $10,305,804.00 | 16,460 | $1,402.08 |
| Harrison | $21,574,266.00 | $19,656,598.00 | $10,805,943.00 | 14,594 | $1,346.90 |
| Henry | $19,888,332.00 | $19,033,053.00 | $9,598,877.00 | 19,368 | $982.71 |
| Howard | $17,009,777.00 | $14,796,560.00 | $7,180,521.00 | 9,437 | $1,567.93 |
| Humboldt | $15,269,818.00 | $14,510,476.00 | $7,979,462.00 | 9,505 | $1,526.62 |
| Ida | $14,554,463.00 | $15,785,593.00 | $5,042,015.00 | 6,767 | $2,332.73 |
| Iowa | $25,161,668.00 | $25,071,330.00 | $9,526,247.00 | 16,474 | $1,521.87 |
| Jackson | $20,086,769.00 | $20,591,245.00 | $8,920,220.00 | 19,351 | $1,064.09 |
| Jasper | $34,811,053.00 | $39,751,331.00 | $17,226,657.00 | 38,122 | $1,042.74 |
| Jefferson | $17,302,477.00 | $16,103,839.00 | $8,702,215.00 | 15,405 | $1,045.36 |
| Johnson | $112,481,681.00 | $133,994,250.00 | $69,878,204.00 | 158,863 | $843.46 |
| Jones | $21,303,456.00 | $19,152,127.00 | $10,762,707.00 | 21,171 | $904.64 |
| Keokuk | $13,101,396.00 | $12,422,611.00 | $6,234,669.00 | 9,804 | $1,267.10 |
| Kossuth | $25,036,032.00 | $22,256,306.00 | $11,200,841.00 | 14,468 | $1,538.31 |
| Lee | $40,339,643.00 | $39,503,715.00 | $18,011,277.00 | 32,480 | $1,216.25 |
| Linn | $168,514,183.00 | $165,353,818.00 | $80,976,243.00 | 230,389 | $717.72 |
| Louisa | $14,174,597.00 | $12,192,681.00 | $7,033,438.00 | 10,564 | $1,154.17 |
| Lucas | $9,281,131.00 | $8,903,934.00 | $3,963,292.00 | 8,826 | $1,008.83 |
| Lyon | $18,502,072.00 | $20,171,352.00 | $6,600,501.00 | 12,404 | $1,626.20 |
| Madison | $17,835,297.00 | $19,482,937.00 | $8,751,025.00 | 17,149 | $1,136.10 |
| Mahaska | $24,111,131.00 | $27,124,736.00 | $9,891,317.00 | 21,912 | $1,237.89 |
| Marion | $28,016,244.00 | $32,764,847.00 | $13,843,378.00 | 33,955 | $964.95 |
| Marshall | $30,869,270.00 | $33,912,367.00 | $14,986,643.00 | 40,128 | $845.10 |
| Mills | $22,330,199.00 | $22,718,550.00 | $11,048,455.00 | 14,748 | $1,540.45 |
| Mitchell | $24,843,999.00 | $22,263,968.00 | $7,027,912.00 | 10,591 | $2,102.16 |
| Monona | $15,339,817.00 | $15,979,983.00 | $7,385,621.00 | 8,492 | $1,881.77 |
| Monroe | $11,371,311.00 | $10,968,271.00 | $4,815,506.00 | 7,394 | $1,483.40 |
| Montgomery | $16,159,025.00 | $15,198,743.00 | $7,727,652.00 | 10,053 | $1,511.86 |
| Muscatine | $37,784,293.00 | $45,516,549.00 | $18,255,571.00 | 42,161 | $1,079.59 |
| O'Brien | $18,935,215.00 | $16,327,301.00 | $8,522,965.00 | 14,188 | $1,150.78 |
| Osceola | $11,259,749.00 | $13,496,342.00 | $4,937,723.00 | 6,008 | $2,246.40 |
| Page | $16,527,925.00 | $19,985,651.00 | $7,470,521.00 | 15,013 | $1,331.22 |
| Palo Alto | $15,648,945.00 | $18,877,149.00 | $6,194,476.00 | 8,892 | $2,122.94 |
| Plymouth | $27,726,448.00 | $29,296,452.00 | $11,541,912.00 | 25,684 | $1,140.65 |
| Pocahontas | $18,169,626.00 | $22,785,763.00 | $8,356,362.00 | 6,922 | $3,291.79 |
| Polk | $376,842,280.00 | $672,612,531.00 | $225,920,213.00 | 513,511 | $1,309.83 |
| Pottawattamie | $97,765,527.00 | $94,091,665.00 | $49,086,397.00 | 93,270 | $1,008.81 |
| Poweshiek | $19,123,660.00 | $19,075,616.00 | $10,067,797.00 | 18,423 | $1,035.42 |
| Ringgold | $10,798,753.00 | $11,764,544.00 | $4,058,841.00 | 4,649 | $2,530.55 |
| Sac | $16,879,369.00 | $17,633,597.00 | $7,958,350.00 | 9,614 | $1,834.16 |
| Scott | $109,922,381.00 | $103,772,935.00 | $63,101,085.00 | 174,840 | $593.53 |
| Shelby | $19,402,059.00 | $17,434,834.00 | $9,090,575.00 | 11,778 | $1,480.29 |
| Sioux | $30,311,946.00 | $31,503,090.00 | $11,166,990.00 | 36,777 | $856.60 |
| Story | $49,243,109.00 | $55,721,674.00 | $29,298,140.00 | 101,418 | $549.43 |
| Tama | $24,854,544.00 | $24,282,047.00 | $11,809,659.00 | 16,804 | $1,445.02 |
| Taylor | $12,666,309.00 | $11,430,065.00 | $5,523,141.00 | 5,843 | $1,956.20 |
| Union | $13,852,643.00 | $17,138,865.00 | $5,898,650.00 | 11,924 | $1,437.34 |
| Van Buren | $10,210,764.00 | $10,445,042.00 | $3,166,709.00 | 7,187 | $1,453.32 |
| Wapello | $23,605,866.00 | $26,822,964.00 | $10,562,935.00 | 35,429 | $757.09 |
| Warren | $39,553,088.00 | $36,906,288.00 | $21,050,592.00 | 56,496 | $653.25 |
| Washington | $32,846,657.00 | $33,646,987.00 | $15,319,046.00 | 22,602 | $1,488.67 |
| Wayne | $11,174,123.00 | $11,058,834.00 | $4,434,064.00 | 6,634 | $1,666.99 |
| Webster | $44,347,550.00 | $42,039,369.00 | $19,886,504.00 | 36,799 | $1,142.41 |
| Winnebago | $19,161,890.00 | $18,882,811.00 | $9,249,810.00 | 10,351 | $1,824.25 |
| Winneshiek | $25,495,722.00 | $23,889,207.00 | $12,134,377.00 | 19,673 | $1,214.31 |
| Woodbury | $67,940,153.00 | $71,304,751.00 | $40,186,886.00 | 106,742 | $668.01 |
| Worth | $18,768,733.00 | $13,875,548.00 | $6,578,046.00 | 7,300 | $1,900.76 |
| Wright | $20,924,249.00 | $20,114,854.00 | $10,402,116.00 | 12,848 | $1,565.60 |
All 99 Iowa county governments (the county government only: not cities, school districts, townships or other local bodies in the county). Figures are actual results for fiscal year 2025 (July 1, 2024 to June 30, 2025) from one state source, the Iowa Department of Management's county actual revenue and expenditure datasets on the Iowa Data Hub, the latest year published. Iowa law requires each county to file an annual financial report with the Department by Dec. 1 (Iowa Code 331.403), though the dataset pages do not name their source form. revenue_total is the dataset's revenue subtotal: property and other county taxes, intergovernmental revenue, licenses and permits, charges for service, use of money and property, and miscellaneous revenue; it excludes borrowing, transfers between the county's own funds and asset sales. spending_total is the dataset's expenditure subtotal across ten service areas, including debt service and capital projects; it excludes transfers out and refunded debt. property_tax is net current property taxes: taxes levied on property minus uncollected delinquent taxes and minus credits to taxpayers, as the dataset lists them. Delinquent taxes collected, penalties and TIF revenues are separate lines. Revenue, spending and property tax are separate measures and are never added together. Population is the Census Bureau's July 1, 2024 estimate (Vintage 2025); population_2025 is the July 1, 2025 estimate from the same release. Spending per resident is our division of the county’s reported spending by its population.
Sources: Iowa Department of Management, Local Budget and Finance, County Actual Revenues By Type By Fiscal Year (Iowa Data Hub dataset 936; FY2010 to FY2025; updated Aug. 10, 2026); Iowa Department of Management, Local Budget and Finance, County Actual Expenditures by Service Area by Fiscal Year (Iowa Data Hub dataset 938; FY2010 to FY2025; updated Aug. 10, 2026); Iowa Code section 331.403, county annual financial reports filed with the Department of Management; U.S. Census Bureau, County Population Totals, Vintage 2025 (co-est2025-alldata.csv).
What elected county officials are paid (FY2027 (July 1, 2026 to June 30, 2027))
| Adair | County supervisor (each member of the board of supervisors) | — | — | $33,051.00 |
| Adair | County attorney | — | — | $107,010.00 |
| Adair | County auditor | — | — | $75,930.00 |
| Adair | County recorder | — | — | $75,930.00 |
| Adair | County sheriff | — | — | $109,386.00 |
| Adair | County treasurer | — | — | $75,930.00 |
| Adams | County supervisor (each member of the board of supervisors) | — | — | $24,286.00 |
| Adams | County attorney | — | — | $126,453.00 |
| Adams | County auditor | — | — | $71,306.00 |
| Adams | County recorder | — | — | $70,620.00 |
| Adams | County sheriff | — | — | $102,907.00 |
| Adams | County treasurer | — | — | $70,620.00 |
| Allamakee | County supervisor (each member of the board of supervisors) | — | — | $32,061.00 |
| Allamakee | County attorney | — | — | $112,223.00 |
| Allamakee | County auditor | — | — | $73,200.00 |
| Allamakee | County recorder | — | — | $73,020.00 |
| Allamakee | County sheriff | — | — | $101,579.00 |
| Allamakee | County treasurer | — | — | $73,020.00 |
| Appanoose | County supervisor (each member of the board of supervisors) | — | — | $35,566.00 |
| Appanoose | County attorney | — | — | $124,597.00 |
| Appanoose | County auditor | — | — | $75,256.00 |
| Appanoose | County recorder | — | — | $72,614.00 |
| Appanoose | County sheriff | — | — | $103,908.00 |
| Appanoose | County treasurer | — | — | $72,614.00 |
| Audubon | County supervisor (each member of the board of supervisors) | — | — | $34,383.00 |
| Audubon | County attorney | — | — | $117,710.00 |
| Audubon | County auditor | — | — | $75,061.00 |
| Audubon | County recorder | — | — | $73,735.00 |
| Audubon | County sheriff | — | — | $111,806.00 |
| Audubon | County treasurer | — | — | $74,134.00 |
| Benton | County supervisor (each member of the board of supervisors) | — | — | $51,665.00 |
| Benton | County attorney | — | — | $146,535.00 |
| Benton | County auditor | — | — | $101,441.00 |
| Benton | County recorder | — | — | $95,897.00 |
| Benton | County sheriff | — | — | $140,290.00 |
| Benton | County treasurer | — | — | $95,897.00 |
| Black Hawk | County supervisor (each member of the board of supervisors) | — | — | $49,702.00 |
| Black Hawk | County attorney | — | — | $175,071.00 |
| Black Hawk | County auditor | — | — | $111,679.00 |
| Black Hawk | County recorder | — | — | $111,679.00 |
| Black Hawk | County sheriff | — | — | $171,014.00 |
| Black Hawk | County treasurer | — | — | $111,679.00 |
| Boone | County supervisor (each member of the board of supervisors) | — | — | $45,702.00 |
| Boone | County attorney | — | — | $166,714.00 |
| Boone | County auditor | — | — | $84,235.00 |
| Boone | County recorder | — | — | $83,831.00 |
| Boone | County sheriff | — | — | $132,367.00 |
| Boone | County treasurer | — | — | $84,235.00 |
| Bremer | County supervisor (each member of the board of supervisors) | — | — | $46,540.00 |
| Bremer | County attorney | — | — | $144,483.00 |
| Bremer | County auditor | — | — | $88,316.00 |
| Bremer | County recorder | — | — | $86,635.00 |
| Bremer | County sheriff | — | — | $140,631.00 |
| Bremer | County treasurer | — | — | $86,635.00 |
| Buchanan | County supervisor (each member of the board of supervisors) | — | — | $52,075.00 |
| Buchanan | County attorney | — | — | $150,481.00 |
| Buchanan | County auditor | — | — | $98,413.00 |
| Buchanan | County recorder | — | — | $87,703.00 |
| Buchanan | County sheriff | — | — | $135,470.00 |
| Buchanan | County treasurer | — | — | $88,894.00 |
| Buena Vista | County supervisor (each member of the board of supervisors) | — | — | $42,211.00 |
| Buena Vista | County attorney | — | — | $161,551.00 |
| Buena Vista | County auditor | — | — | $89,526.00 |
| Buena Vista | County recorder | — | — | $87,030.00 |
| Buena Vista | County sheriff | — | — | $132,827.00 |
| Buena Vista | County treasurer | — | — | $87,030.00 |
| Butler | County supervisor (each member of the board of supervisors) | — | — | $37,432.00 |
| Butler | County attorney | — | — | $17,468.00 |
| Butler | County auditor | — | — | $82,109.00 |
| Butler | County recorder | — | — | $82,109.00 |
| Butler | County sheriff | — | — | $121,396.00 |
| Butler | County treasurer | — | — | $82,109.00 |
| Calhoun | County supervisor (each member of the board of supervisors) | — | — | $48,102.00 |
| Calhoun | County attorney | — | — | $112,367.00 |
| Calhoun | County auditor | — | — | $75,960.00 |
| Calhoun | County recorder | — | — | $75,956.00 |
| Calhoun | County sheriff | — | — | $108,132.00 |
| Calhoun | County treasurer | — | — | $75,975.00 |
| Carroll | County supervisor (each member of the board of supervisors) | — | — | $37,247.00 |
| Carroll | County attorney | — | — | $104,000.00 |
| Carroll | County auditor | — | — | $93,626.00 |
| Carroll | County recorder | — | — | $83,674.00 |
| Carroll | County sheriff | — | — | $126,779.00 |
| Carroll | County treasurer | — | — | $86,686.00 |
| Cass | County supervisor (each member of the board of supervisors) | — | — | $37,767.00 |
| Cass | County attorney | — | — | $140,772.00 |
| Cass | County auditor | — | — | $76,740.00 |
| Cass | County recorder | — | — | $75,540.00 |
| Cass | County sheriff | — | — | $116,500.00 |
| Cass | County treasurer | — | — | $75,540.00 |
| Cedar | County supervisor (each member of the board of supervisors) | — | — | $28,717.00 |
| Cedar | County attorney | — | — | $139,096.00 |
| Cedar | County auditor | — | — | $83,505.00 |
| Cedar | County recorder | — | — | $79,523.00 |
| Cedar | County sheriff | — | — | $156,584.00 |
| Cedar | County treasurer | — | — | $81,501.00 |
| Cerro Gordo | County supervisor (each member of the board of supervisors) | — | — | $55,385.00 |
| Cerro Gordo | County attorney | — | — | $160,439.00 |
| Cerro Gordo | County auditor | — | — | $98,863.00 |
| Cerro Gordo | County recorder | — | — | $98,863.00 |
| Cerro Gordo | County sheriff | — | — | $159,937.00 |
| Cerro Gordo | County treasurer | — | — | $98,863.00 |
| Cherokee | County supervisor (each member of the board of supervisors) | — | — | $32,518.00 |
| Cherokee | County attorney | — | — | $126,741.00 |
| Cherokee | County auditor | — | — | $83,000.00 |
| Cherokee | County recorder | — | — | $83,000.00 |
| Cherokee | County sheriff | — | — | $110,000.00 |
| Cherokee | County treasurer | — | — | $83,000.00 |
| Chickasaw | County supervisor (each member of the board of supervisors) | — | — | $38,083.00 |
| Chickasaw | County attorney | — | — | $140,727.00 |
| Chickasaw | County auditor | — | — | $79,828.00 |
| Chickasaw | County recorder | — | — | $79,818.00 |
| Chickasaw | County sheriff | — | — | $112,044.00 |
| Chickasaw | County treasurer | — | — | $79,818.00 |
| Clarke | County supervisor (each member of the board of supervisors) | — | — | $36,890.00 |
| Clarke | County attorney | — | — | $132,745.00 |
| Clarke | County auditor | — | — | $73,492.00 |
| Clarke | County recorder | — | — | $73,437.00 |
| Clarke | County sheriff | — | — | $106,967.00 |
| Clarke | County treasurer | — | — | $73,492.00 |
| Clay | County supervisor (each member of the board of supervisors) | — | — | $40,237.00 |
| Clay | County attorney | — | — | $135,674.00 |
| Clay | County auditor | — | — | $90,605.00 |
| Clay | County recorder | — | — | $87,468.00 |
| Clay | County sheriff | — | — | $133,495.00 |
| Clay | County treasurer | — | — | $88,590.00 |
| Clayton | County supervisor (each member of the board of supervisors) | — | — | $42,246.00 |
| Clayton | County attorney | — | — | $104,333.00 |
| Clayton | County auditor | — | — | $77,684.00 |
| Clayton | County recorder | — | — | $77,684.00 |
| Clayton | County sheriff | — | — | $111,533.00 |
| Clayton | County treasurer | — | — | $77,684.00 |
| Clinton | County supervisor (each member of the board of supervisors) | — | — | $48,816.00 |
| Clinton | County attorney | — | — | $164,778.00 |
| Clinton | County auditor | — | — | $96,994.00 |
| Clinton | County recorder | — | — | $96,333.00 |
| Clinton | County sheriff | — | — | $150,462.00 |
| Clinton | County treasurer | — | — | $99,306.00 |
| Crawford | County supervisor (each member of the board of supervisors) | — | — | $34,281.00 |
| Crawford | County attorney | — | — | $135,949.00 |
| Crawford | County auditor | — | — | $75,984.00 |
| Crawford | County recorder | — | — | $75,734.00 |
| Crawford | County sheriff | — | — | $111,500.00 |
| Crawford | County treasurer | — | — | $75,734.00 |
| Dallas | County supervisor (each member of the board of supervisors) | — | — | $78,844.00 |
| Dallas | County attorney | — | — | $201,792.00 |
| Dallas | County auditor | — | — | $132,331.00 |
| Dallas | County recorder | — | — | $132,331.00 |
| Dallas | County sheriff | — | — | $201,143.00 |
| Dallas | County treasurer | — | — | $132,331.00 |
| Davis | County supervisor (each member of the board of supervisors) | — | — | $40,638.00 |
| Davis | County attorney | — | — | $80,795.00 |
| Davis | County auditor | — | — | $66,636.00 |
| Davis | County recorder | — | — | $66,636.00 |
| Davis | County sheriff | — | — | $102,195.00 |
| Davis | County treasurer | — | — | $66,636.00 |
| Decatur | County supervisor (each member of the board of supervisors) | — | — | $32,120.00 |
| Decatur | County attorney | — | — | $72,032.00 |
| Decatur | County auditor | — | — | $69,787.00 |
| Decatur | County recorder | — | — | $64,687.00 |
| Decatur | County sheriff | — | — | $100,073.00 |
| Decatur | County treasurer | — | — | $67,237.00 |
| Delaware | County supervisor (each member of the board of supervisors) | — | — | $49,516.00 |
| Delaware | County attorney | — | — | $132,421.00 |
| Delaware | County auditor | — | — | $92,472.00 |
| Delaware | County recorder | — | — | $86,497.00 |
| Delaware | County sheriff | — | — | $125,000.00 |
| Delaware | County treasurer | — | — | $86,497.00 |
| Des Moines | County supervisor (each member of the board of supervisors) | — | — | $43,768.00 |
| Des Moines | County attorney | — | — | $152,723.00 |
| Des Moines | County auditor | — | — | $93,200.00 |
| Des Moines | County recorder | — | — | $90,303.00 |
| Des Moines | County sheriff | — | — | $142,299.00 |
| Des Moines | County treasurer | — | — | $90,898.00 |
| Dickinson | County supervisor (each member of the board of supervisors) | — | — | $46,587.00 |
| Dickinson | County attorney | — | — | $159,373.00 |
| Dickinson | County auditor | — | — | $93,145.00 |
| Dickinson | County recorder | — | — | $91,721.00 |
| Dickinson | County sheriff | — | — | $138,078.00 |
| Dickinson | County treasurer | — | — | $91,721.00 |
| Dubuque | County supervisor (each member of the board of supervisors) | — | — | $59,411.00 |
| Dubuque | County attorney | — | — | $176,646.00 |
| Dubuque | County auditor | — | — | $109,635.00 |
| Dubuque | County recorder | — | — | $107,332.00 |
| Dubuque | County sheriff | — | — | $171,582.00 |
| Dubuque | County treasurer | — | — | $109,097.00 |
| Emmet | County supervisor (each member of the board of supervisors) | — | — | $36,231.00 |
| Emmet | County attorney | — | — | $118,900.00 |
| Emmet | County auditor | — | — | $74,443.00 |
| Emmet | County recorder | — | — | $74,443.00 |
| Emmet | County sheriff | — | — | $106,252.00 |
| Emmet | County treasurer | — | — | $74,443.00 |
| Fayette | County supervisor (each member of the board of supervisors) | — | — | $44,681.00 |
| Fayette | County attorney | — | — | $118,720.00 |
| Fayette | County auditor | — | — | $84,430.00 |
| Fayette | County recorder | — | — | $84,430.00 |
| Fayette | County sheriff | — | — | $134,572.00 |
| Fayette | County treasurer | — | — | $84,430.00 |
| Floyd | County supervisor (each member of the board of supervisors) | — | — | $42,231.00 |
| Floyd | County attorney | — | — | $94,494.00 |
| Floyd | County auditor | — | — | $83,993.00 |
| Floyd | County recorder | — | — | $82,133.00 |
| Floyd | County sheriff | — | — | $128,571.00 |
| Floyd | County treasurer | — | — | $82,565.00 |
| Franklin | County supervisor (each member of the board of supervisors) | — | — | $45,786.00 |
| Franklin | County attorney | — | — | $135,075.00 |
| Franklin | County auditor | — | — | $90,780.00 |
| Franklin | County recorder | — | — | $86,215.00 |
| Franklin | County sheriff | — | — | $130,200.00 |
| Franklin | County treasurer | — | — | $87,725.00 |
| Fremont | County supervisor (each member of the board of supervisors) | — | — | $37,849.00 |
| Fremont | County attorney | — | — | $94,688.00 |
| Fremont | County auditor | — | — | $71,503.00 |
| Fremont | County recorder | — | — | $70,848.00 |
| Fremont | County sheriff | — | — | $104,102.00 |
| Fremont | County treasurer | — | — | $70,847.00 |
| Greene | County supervisor (each member of the board of supervisors) | — | — | $38,605.00 |
| Greene | County attorney | — | — | $146,056.00 |
| Greene | County auditor | — | — | $86,780.00 |
| Greene | County recorder | — | — | $82,526.00 |
| Greene | County sheriff | — | — | $127,195.00 |
| Greene | County treasurer | — | — | $83,886.00 |
| Grundy | County supervisor (each member of the board of supervisors) | — | — | $33,364.00 |
| Grundy | County attorney | — | — | $100,152.00 |
| Grundy | County auditor | — | — | $84,575.00 |
| Grundy | County recorder | — | — | $84,575.00 |
| Grundy | County sheriff | — | — | $136,513.00 |
| Grundy | County treasurer | — | — | $84,575.00 |
| Guthrie | County supervisor (each member of the board of supervisors) | — | — | $38,261.00 |
| Guthrie | County attorney | — | — | $121,070.00 |
| Guthrie | County auditor | — | — | $79,289.00 |
| Guthrie | County recorder | — | — | $76,866.00 |
| Guthrie | County sheriff | — | — | $120,670.00 |
| Guthrie | County treasurer | — | — | $76,862.00 |
| Hamilton | County supervisor (each member of the board of supervisors) | — | — | $52,679.00 |
| Hamilton | County attorney | — | — | $108,997.00 |
| Hamilton | County auditor | — | — | $92,368.00 |
| Hamilton | County recorder | — | — | $84,963.00 |
| Hamilton | County sheriff | — | — | $126,860.00 |
| Hamilton | County treasurer | — | — | $85,934.00 |
| Hancock | County supervisor (each member of the board of supervisors) | — | — | $44,986.00 |
| Hancock | County attorney | — | — | $142,849.00 |
| Hancock | County auditor | — | — | $96,170.00 |
| Hancock | County recorder | — | — | $87,395.00 |
| Hancock | County sheriff | — | — | $135,500.00 |
| Hancock | County treasurer | — | — | $87,271.00 |
| Hardin | County supervisor (each member of the board of supervisors) | — | — | $47,077.00 |
| Hardin | County attorney | — | — | $113,141.00 |
| Hardin | County auditor | — | — | $81,779.00 |
| Hardin | County recorder | — | — | $78,088.00 |
| Hardin | County sheriff | — | — | $129,240.00 |
| Hardin | County treasurer | — | — | $80,332.00 |
| Harrison | County supervisor (each member of the board of supervisors) | — | — | $39,035.00 |
| Harrison | County attorney | — | — | $120,000.00 |
| Harrison | County auditor | — | — | $78,793.00 |
| Harrison | County recorder | — | — | $78,793.00 |
| Harrison | County sheriff | — | — | $118,010.00 |
| Harrison | County treasurer | — | — | $78,793.00 |
| Henry | County supervisor (each member of the board of supervisors) | — | — | $44,963.00 |
| Henry | County attorney | — | — | $132,726.00 |
| Henry | County auditor | — | — | $83,024.00 |
| Henry | County recorder | — | — | $83,023.00 |
| Henry | County sheriff | — | — | $125,108.00 |
| Henry | County treasurer | — | — | $83,023.00 |
| Howard | County supervisor (each member of the board of supervisors) | — | — | $40,386.00 |
| Howard | County attorney | — | — | $117,322.00 |
| Howard | County auditor | — | — | $82,564.00 |
| Howard | County recorder | — | — | $79,414.00 |
| Howard | County sheriff | — | — | $126,175.00 |
| Howard | County treasurer | — | — | $80,464.00 |
| Humboldt | County supervisor (each member of the board of supervisors) | — | — | $39,476.00 |
| Humboldt | County attorney | — | — | $129,905.00 |
| Humboldt | County auditor | — | — | $77,574.00 |
| Humboldt | County recorder | — | — | $77,574.00 |
| Humboldt | County sheriff | — | — | $119,480.00 |
| Humboldt | County treasurer | — | — | $77,574.00 |
| Ida | County supervisor (each member of the board of supervisors) | — | — | $34,104.00 |
| Ida | County attorney | — | — | $91,175.00 |
| Ida | County auditor | — | — | $72,696.00 |
| Ida | County recorder | — | — | $72,627.00 |
| Ida | County sheriff | — | — | $110,046.00 |
| Ida | County treasurer | — | — | $72,696.00 |
| Iowa | County supervisor (each member of the board of supervisors) | — | — | $39,267.00 |
| Iowa | County attorney | — | — | $104,791.00 |
| Iowa | County auditor | — | — | $77,615.00 |
| Iowa | County recorder | — | — | $77,915.00 |
| Iowa | County sheriff | — | — | $134,983.00 |
| Iowa | County treasurer | — | — | $77,615.00 |
| Jackson | County supervisor (each member of the board of supervisors) | — | — | $47,449.00 |
| Jackson | County attorney | — | — | $137,127.00 |
| Jackson | County auditor | — | — | $87,840.00 |
| Jackson | County recorder | — | — | $85,000.00 |
| Jackson | County sheriff | — | — | $127,138.00 |
| Jackson | County treasurer | — | — | $85,396.00 |
| Jasper | County supervisor (each member of the board of supervisors) | — | — | $47,000.00 |
| Jasper | County attorney | — | — | $157,853.00 |
| Jasper | County auditor | — | — | $100,631.00 |
| Jasper | County recorder | — | — | $98,677.00 |
| Jasper | County sheriff | — | — | $157,163.00 |
| Jasper | County treasurer | — | — | $100,631.00 |
| Jefferson | County supervisor (each member of the board of supervisors) | — | — | $41,317.00 |
| Jefferson | County attorney | — | — | $137,208.00 |
| Jefferson | County auditor | — | — | $84,666.00 |
| Jefferson | County recorder | — | — | $84,141.00 |
| Jefferson | County sheriff | — | — | $121,692.00 |
| Jefferson | County treasurer | — | — | $84,228.00 |
| Johnson | County supervisor (each member of the board of supervisors) | — | — | $102,334.00 |
| Johnson | County attorney | — | — | $220,219.00 |
| Johnson | County auditor | — | — | $147,449.00 |
| Johnson | County recorder | — | — | $147,449.00 |
| Johnson | County sheriff | — | — | $213,438.00 |
| Johnson | County treasurer | — | — | $147,449.00 |
| Jones | County supervisor (each member of the board of supervisors) | — | — | $37,870.00 |
| Jones | County attorney | — | — | $147,574.00 |
| Jones | County auditor | — | — | $95,038.00 |
| Jones | County recorder | — | — | $89,738.00 |
| Jones | County sheriff | — | — | $147,885.00 |
| Jones | County treasurer | — | — | $90,683.00 |
| Keokuk | County supervisor (each member of the board of supervisors) | — | — | $38,285.00 |
| Keokuk | County attorney | — | — | $125,274.00 |
| Keokuk | County auditor | — | — | $68,459.00 |
| Keokuk | County recorder | — | — | $68,459.00 |
| Keokuk | County sheriff | — | — | $108,866.00 |
| Keokuk | County treasurer | — | — | $68,459.00 |
| Kossuth | County supervisor (each member of the board of supervisors) | — | — | $49,692.00 |
| Kossuth | County attorney | — | — | $120,967.00 |
| Kossuth | County auditor | — | — | $87,216.00 |
| Kossuth | County recorder | — | — | $83,676.00 |
| Kossuth | County sheriff | — | — | $126,808.00 |
| Kossuth | County treasurer | — | — | $84,307.00 |
| Lee | County supervisor (each member of the board of supervisors) | — | — | $40,000.00 |
| Lee | County attorney | — | — | $146,895.00 |
| Lee | County auditor | — | — | $88,200.00 |
| Lee | County recorder | — | — | $88,200.00 |
| Lee | County sheriff | — | — | $138,199.00 |
| Lee | County treasurer | — | — | $88,200.00 |
| Linn | County supervisor (each member of the board of supervisors) | — | — | $146,334.00 |
| Linn | County attorney | — | — | $235,702.00 |
| Linn | County auditor | — | — | $146,334.00 |
| Linn | County recorder | — | — | $146,334.00 |
| Linn | County sheriff | — | — | $212,785.00 |
| Linn | County treasurer | — | — | $146,334.00 |
| Louisa | County supervisor (each member of the board of supervisors) | — | — | $33,800.00 |
| Louisa | County attorney | — | — | $100,107.00 |
| Louisa | County auditor | — | — | $73,541.00 |
| Louisa | County recorder | — | — | $73,541.00 |
| Louisa | County sheriff | — | — | $119,600.00 |
| Louisa | County treasurer | — | — | $73,541.00 |
| Lucas | County supervisor (each member of the board of supervisors) | — | — | $34,457.00 |
| Lucas | County attorney | — | — | $83,077.00 |
| Lucas | County auditor | — | — | $68,045.00 |
| Lucas | County recorder | — | — | $68,045.00 |
| Lucas | County sheriff | — | — | $99,668.00 |
| Lucas | County treasurer | — | — | $68,045.00 |
| Lyon | County supervisor (each member of the board of supervisors) | — | — | $33,078.00 |
| Lyon | County attorney | — | — | $150,932.00 |
| Lyon | County auditor | — | — | $81,775.00 |
| Lyon | County recorder | — | — | $80,613.00 |
| Lyon | County sheriff | — | — | $121,745.00 |
| Lyon | County treasurer | — | — | $80,613.00 |
| Madison | County supervisor (each member of the board of supervisors) | — | — | $39,932.00 |
| Madison | County attorney | — | — | $128,016.00 |
| Madison | County auditor | — | — | $80,424.00 |
| Madison | County recorder | — | — | $78,532.00 |
| Madison | County sheriff | — | — | $132,434.00 |
| Madison | County treasurer | — | — | $78,787.00 |
| Mahaska | County supervisor (each member of the board of supervisors) | — | — | $43,739.00 |
| Mahaska | County attorney | — | — | $144,320.00 |
| Mahaska | County auditor | — | — | $87,456.00 |
| Mahaska | County recorder | — | — | $84,517.00 |
| Mahaska | County sheriff | — | — | $120,626.00 |
| Mahaska | County treasurer | — | — | $85,699.00 |
| Marion | County supervisor (each member of the board of supervisors) | — | — | $47,267.00 |
| Marion | County attorney | — | — | $158,284.00 |
| Marion | County auditor | — | — | $104,209.00 |
| Marion | County recorder | — | — | $98,492.00 |
| Marion | County sheriff | — | — | $148,642.00 |
| Marion | County treasurer | — | — | $99,392.00 |
| Marshall | County supervisor (each member of the board of supervisors) | — | — | $40,534.00 |
| Marshall | County attorney | — | — | $152,612.00 |
| Marshall | County auditor | — | — | $103,723.00 |
| Marshall | County recorder | — | — | $0.00 |
| Marshall | County sheriff | — | — | $147,748.00 |
| Marshall | County treasurer | — | — | $90,963.00 |
| Mills | County supervisor (each member of the board of supervisors) | — | — | $44,300.00 |
| Mills | County attorney | — | — | $120,510.00 |
| Mills | County auditor | — | — | $81,095.00 |
| Mills | County recorder | — | — | $79,604.00 |
| Mills | County sheriff | — | — | $130,000.00 |
| Mills | County treasurer | — | — | $79,604.00 |
| Mitchell | County supervisor (each member of the board of supervisors) | — | — | $40,170.00 |
| Mitchell | County attorney | — | — | $102,363.00 |
| Mitchell | County auditor | — | — | $79,074.00 |
| Mitchell | County recorder | — | — | $79,074.00 |
| Mitchell | County sheriff | — | — | $128,506.00 |
| Mitchell | County treasurer | — | — | $79,074.00 |
| Monona | County supervisor (each member of the board of supervisors) | — | — | $38,611.00 |
| Monona | County attorney | — | — | $130,464.00 |
| Monona | County auditor | — | — | $79,443.00 |
| Monona | County recorder | — | — | $73,696.00 |
| Monona | County sheriff | — | — | $106,945.00 |
| Monona | County treasurer | — | — | $75,208.00 |
| Monroe | County supervisor (each member of the board of supervisors) | — | — | $38,916.00 |
| Monroe | County attorney | — | — | $86,602.00 |
| Monroe | County auditor | — | — | $77,408.00 |
| Monroe | County recorder | — | — | $73,409.00 |
| Monroe | County sheriff | — | — | $110,000.00 |
| Monroe | County treasurer | — | — | $73,409.00 |
| Montgomery | County supervisor (each member of the board of supervisors) | — | — | $32,743.00 |
| Montgomery | County attorney | — | — | $100,293.00 |
| Montgomery | County auditor | — | — | $83,412.00 |
| Montgomery | County recorder | — | — | $78,165.00 |
| Montgomery | County sheriff | — | — | $130,792.00 |
| Montgomery | County treasurer | — | — | $78,165.00 |
| Muscatine | County supervisor (each member of the board of supervisors) | — | — | $32,739.00 |
| Muscatine | County attorney | — | — | $170,445.00 |
| Muscatine | County auditor | — | — | $91,865.00 |
| Muscatine | County recorder | — | — | $91,421.00 |
| Muscatine | County sheriff | — | — | $150,470.00 |
| Muscatine | County treasurer | — | — | $91,865.00 |
| O'Brien | County supervisor (each member of the board of supervisors) | — | — | $37,954.00 |
| O'Brien | County attorney | — | — | $89,460.00 |
| O'Brien | County auditor | — | — | $84,406.00 |
| O'Brien | County recorder | — | — | $84,406.00 |
| O'Brien | County sheriff | — | — | $130,123.00 |
| O'Brien | County treasurer | — | — | $84,406.00 |
| Osceola | County supervisor (each member of the board of supervisors) | — | — | $28,489.00 |
| Osceola | County attorney | — | — | $133,900.00 |
| Osceola | County auditor | — | — | $70,529.00 |
| Osceola | County recorder | — | — | $69,529.00 |
| Osceola | County sheriff | — | — | $103,695.00 |
| Osceola | County treasurer | — | — | $69,529.00 |
| Page | County supervisor (each member of the board of supervisors) | — | — | $30,000.00 |
| Page | County attorney | — | — | $121,540.00 |
| Page | County auditor | — | — | $79,226.00 |
| Page | County recorder | — | — | $79,226.00 |
| Page | County sheriff | — | — | $99,023.00 |
| Page | County treasurer | — | — | $79,226.00 |
| Palo Alto | County supervisor (each member of the board of supervisors) | — | — | $35,100.00 |
| Palo Alto | County attorney | — | — | $111,434.00 |
| Palo Alto | County auditor | — | — | $77,424.00 |
| Palo Alto | County recorder | — | — | $77,424.00 |
| Palo Alto | County sheriff | — | — | $103,779.00 |
| Palo Alto | County treasurer | — | — | $77,424.00 |
| Plymouth | County supervisor (each member of the board of supervisors) | — | — | $40,330.00 |
| Plymouth | County attorney | — | — | $170,780.00 |
| Plymouth | County auditor | — | — | $97,785.00 |
| Plymouth | County recorder | — | — | $93,461.00 |
| Plymouth | County sheriff | — | — | $137,018.00 |
| Plymouth | County treasurer | — | — | $93,461.00 |
| Pocahontas | County supervisor (each member of the board of supervisors) | — | — | $37,127.00 |
| Pocahontas | County attorney | — | — | $118,713.00 |
| Pocahontas | County auditor | — | — | $81,724.00 |
| Pocahontas | County recorder | — | — | $81,724.00 |
| Pocahontas | County sheriff | — | — | $113,943.00 |
| Pocahontas | County treasurer | — | — | $81,724.00 |
| Polk | County supervisor (each member of the board of supervisors) | — | — | $149,290.00 |
| Polk | County attorney | — | — | $270,674.00 |
| Polk | County auditor | — | — | $158,382.00 |
| Polk | County recorder | — | — | $158,382.00 |
| Polk | County sheriff | — | — | $255,229.00 |
| Polk | County treasurer | — | — | $158,382.00 |
| Pottawattamie | County supervisor (each member of the board of supervisors) | — | — | $54,676.00 |
| Pottawattamie | County attorney | — | — | $178,463.00 |
| Pottawattamie | County auditor | — | — | $108,859.00 |
| Pottawattamie | County recorder | — | — | $108,859.00 |
| Pottawattamie | County sheriff | — | — | $170,783.00 |
| Pottawattamie | County treasurer | — | — | $108,859.00 |
| Poweshiek | County supervisor (each member of the board of supervisors) | — | — | $43,398.00 |
| Poweshiek | County attorney | — | — | $136,692.00 |
| Poweshiek | County auditor | — | — | $92,048.00 |
| Poweshiek | County recorder | — | — | $87,336.00 |
| Poweshiek | County sheriff | — | — | $127,395.00 |
| Poweshiek | County treasurer | — | — | $87,710.00 |
| Ringgold | County supervisor (each member of the board of supervisors) | — | — | $34,458.00 |
| Ringgold | County attorney | — | — | $56,634.00 |
| Ringgold | County auditor | — | — | $62,557.00 |
| Ringgold | County recorder | — | — | $59,991.00 |
| Ringgold | County sheriff | — | — | $99,154.00 |
| Ringgold | County treasurer | — | — | $59,991.00 |
| Sac | County supervisor (each member of the board of supervisors) | — | — | $36,805.00 |
| Sac | County attorney | — | — | $138,551.00 |
| Sac | County auditor | — | — | $81,887.00 |
| Sac | County recorder | — | — | $78,495.00 |
| Sac | County sheriff | — | — | $122,148.00 |
| Sac | County treasurer | — | — | $78,496.00 |
| Scott | County supervisor (each member of the board of supervisors) | — | — | $46,745.00 |
| Scott | County attorney | — | — | $174,531.00 |
| Scott | County auditor | — | — | $104,859.00 |
| Scott | County recorder | — | — | $104,859.00 |
| Scott | County sheriff | — | — | $176,520.00 |
| Scott | County treasurer | — | — | $104,859.00 |
| Shelby | County supervisor (each member of the board of supervisors) | — | — | $38,770.00 |
| Shelby | County attorney | — | — | $85,455.00 |
| Shelby | County auditor | — | — | $78,946.00 |
| Shelby | County recorder | — | — | $78,946.00 |
| Shelby | County sheriff | — | — | $124,619.00 |
| Shelby | County treasurer | — | — | $78,946.00 |
| Sioux | County supervisor (each member of the board of supervisors) | — | — | $48,907.00 |
| Sioux | County attorney | — | — | $165,755.00 |
| Sioux | County auditor | — | — | $102,224.00 |
| Sioux | County recorder | — | — | $99,439.00 |
| Sioux | County sheriff | — | — | $141,223.00 |
| Sioux | County treasurer | — | — | $99,439.00 |
| Story | County supervisor (each member of the board of supervisors) | — | — | $105,845.00 |
| Story | County attorney | — | — | $193,817.00 |
| Story | County auditor | — | — | $125,469.00 |
| Story | County recorder | — | — | $125,469.00 |
| Story | County sheriff | — | — | $197,702.00 |
| Story | County treasurer | — | — | $125,469.00 |
| Tama | County supervisor (each member of the board of supervisors) | — | — | $40,224.00 |
| Tama | County attorney | — | — | $136,596.00 |
| Tama | County auditor | — | — | $85,010.00 |
| Tama | County recorder | — | — | $80,659.00 |
| Tama | County sheriff | — | — | $125,306.00 |
| Tama | County treasurer | — | — | $80,771.00 |
| Taylor | County supervisor (each member of the board of supervisors) | — | — | $28,929.00 |
| Taylor | County attorney | — | — | $78,400.00 |
| Taylor | County auditor | — | — | $75,000.00 |
| Taylor | County recorder | — | — | $75,000.00 |
| Taylor | County sheriff | — | — | $101,708.00 |
| Taylor | County treasurer | — | — | $75,000.00 |
| Union | County supervisor (each member of the board of supervisors) | — | — | $32,320.00 |
| Union | County attorney | — | — | $124,777.00 |
| Union | County auditor | — | — | $79,044.00 |
| Union | County recorder | — | — | $79,044.00 |
| Union | County sheriff | — | — | $111,339.00 |
| Union | County treasurer | — | — | $79,044.00 |
| Van Buren | County supervisor (each member of the board of supervisors) | — | — | $35,325.00 |
| Van Buren | County attorney | — | — | $62,180.00 |
| Van Buren | County auditor | — | — | $70,793.00 |
| Van Buren | County recorder | — | — | $63,125.00 |
| Van Buren | County sheriff | — | — | $103,000.00 |
| Van Buren | County treasurer | — | — | $62,583.00 |
| Wapello | County supervisor (each member of the board of supervisors) | — | — | $42,975.00 |
| Wapello | County attorney | — | — | $120,476.00 |
| Wapello | County auditor | — | — | $80,921.00 |
| Wapello | County recorder | — | — | $78,910.00 |
| Wapello | County sheriff | — | — | $120,311.00 |
| Wapello | County treasurer | — | — | $79,878.00 |
| Warren | County supervisor (each member of the board of supervisors) | — | — | $47,796.00 |
| Warren | County attorney | — | — | $168,141.00 |
| Warren | County auditor | — | — | $95,916.00 |
| Warren | County recorder | — | — | $95,428.00 |
| Warren | County sheriff | — | — | $151,155.00 |
| Warren | County treasurer | — | — | $96,099.00 |
| Washington | County supervisor (each member of the board of supervisors) | — | — | $53,178.00 |
| Washington | County attorney | — | — | $174,072.00 |
| Washington | County auditor | — | — | $110,078.00 |
| Washington | County recorder | — | — | $104,565.00 |
| Washington | County sheriff | — | — | $163,276.00 |
| Washington | County treasurer | — | — | $106,078.00 |
| Wayne | County supervisor (each member of the board of supervisors) | — | — | $36,475.00 |
| Wayne | County attorney | — | — | $64,001.00 |
| Wayne | County auditor | — | — | $68,851.00 |
| Wayne | County recorder | — | — | $68,851.00 |
| Wayne | County sheriff | — | — | $101,500.00 |
| Wayne | County treasurer | — | — | $68,851.00 |
| Webster | County supervisor (each member of the board of supervisors) | — | — | $46,369.00 |
| Webster | County attorney | — | — | $163,004.00 |
| Webster | County auditor | — | — | $87,798.00 |
| Webster | County recorder | — | — | $87,798.00 |
| Webster | County sheriff | — | — | $130,082.00 |
| Webster | County treasurer | — | — | $87,798.00 |
| Winnebago | County supervisor (each member of the board of supervisors) | — | — | $45,753.00 |
| Winnebago | County attorney | — | — | $142,872.00 |
| Winnebago | County auditor | — | — | $83,759.00 |
| Winnebago | County recorder | — | — | $83,758.00 |
| Winnebago | County sheriff | — | — | $136,328.00 |
| Winnebago | County treasurer | — | — | $83,758.00 |
| Winneshiek | County supervisor (each member of the board of supervisors) | — | — | $39,587.00 |
| Winneshiek | County attorney | — | — | $104,002.00 |
| Winneshiek | County auditor | — | — | $95,131.00 |
| Winneshiek | County recorder | — | — | $86,311.00 |
| Winneshiek | County sheriff | — | — | $146,845.00 |
| Winneshiek | County treasurer | — | — | $88,400.00 |
| Woodbury | County supervisor (each member of the board of supervisors) | — | — | $42,387.00 |
| Woodbury | County attorney | — | — | $174,221.00 |
| Woodbury | County auditor | — | — | $117,246.00 |
| Woodbury | County recorder | — | — | $1.00 |
| Woodbury | County sheriff | — | — | $190,578.00 |
| Woodbury | County treasurer | — | — | $117,245.00 |
| Worth | County supervisor (each member of the board of supervisors) | — | — | $34,260.00 |
| Worth | County attorney | — | — | $108,761.00 |
| Worth | County auditor | — | — | $72,122.00 |
| Worth | County recorder | — | — | $72,122.00 |
| Worth | County sheriff | — | — | $109,532.00 |
| Worth | County treasurer | — | — | $72,122.00 |
| Wright | County supervisor (each member of the board of supervisors) | — | — | $45,066.00 |
| Wright | County attorney | — | — | $123,790.00 |
| Wright | County auditor | — | — | $92,143.00 |
| Wright | County recorder | — | — | $92,143.00 |
| Wright | County sheriff | — | — | $137,836.00 |
| Wright | County treasurer | — | — | $92,143.00 |
Annual salary of each elected county office in all 99 Iowa counties for fiscal year 2027, as published in the Iowa State Association of Counties (ISAC) Salary Survey, Elected Officials report for all counties. In Iowa each county's compensation board recommends these salaries and the board of supervisors sets them (Iowa Code 331.907). ISAC is the statewide association of county officials, not a state agency. The figure is the salary set for the office (shown as base pay), not wages actually paid: it leaves out overtime, benefits and any mid-year change, and the report does not name the officeholder. For supervisors the figure is each member's salary; the board chair's stipend is listed separately. Stipends are listed apart from salaries and never added to them here; ISAC's own per-county total of elected salaries (which includes them) is kept as total_elected_salaries.
Sources: Iowa State Association of Counties, Salary Survey, Elected Officials Report: All Elected Officials, All Counties, Fiscal Year 2027 (Excel download); Iowa Code section 331.907, compensation schedule for elected county officers: recommended by the county compensation board, final schedule set by the board of supervisors.
What is not here yet
- The FY2026 entry is the budget as enacted in the 2025 Legislative Session. The 2026 session revised FY 2026 (supplemental appropriations and transfers, including HF 2739), and the Revenue Estimating Conference lowered its FY 2026 estimate in October 2025 and March 2026; LSA's August 2026 Budget Recap (saved in raw/) describes those changes. The revised figures are not carried here. FY 2026 actual results will be in the FY2026 ACFR, not yet published (not yet checked after Oct. 20, 2026).
- FY 2026 spending is shown by appropriations subcommittee. LSA's report also lists each department and line item (PDF pages 5-24); those lines were not transcribed.
- The FY 2026 revenue figures are the REC estimate printed in millions of dollars to one decimal; no exact-dollar revenue estimate was found in the LSA reports.
- The ACFR governmental funds statement does not split 'Receipts from other entities' (which includes federal money) or taxes by type; other ACFR schedules carry more detail and were not pulled.
- LSA's July 2025 Budget Recap prints two slightly different FY 2026 balance sheets: Figure 1 (page 1 of the recap) shows a surplus carryforward of $2,076.1 million and total available resources of $11,031.0 million; the balance sheet on page 18 shows $2,074.1 million and $11,029.0 million. The Figure 1 figures, which match the recap's text, are quoted in measure_note; neither is used as a total.
- Iowa's FY2025 ACFR PDF is protected against copying; its text was read with pdftotext, and every figure used here was checked against the printed totals on the same page.
- FY2025 is the latest year in the Department of Management's county actuals (published Aug. 10, 2026). FY2026 actual results are due from counties by Dec. 1, 2026; not yet published.
- The Department of Management's dataset pages do not say which county funds the figures cover; they are taken as published. County audited financial statements (Auditor of State or private CPA audits) were not compared; not yet checked.
- The Department of Management also publishes county budgeted revenues and expenditures (Iowa Data Hub datasets 937 and 939, through FY2027). Budgets were not used here, so only actual results are shown.
- ISAC's salary survey site does not say how the figures are collected or when each county's entry was last updated; it is not a state record. County compensation board and board of supervisors resolutions were not checked county by county; not yet checked.
- Salaries are as set for FY2027; actual wages paid to each officeholder (county payroll records) were not pulled; not yet checked. The State of Iowa salary book covers state employees, not county officials.
- Some counties' figures change sharply from the year before in ISAC's own % change columns (for example Butler County's attorney salary, $17,468.00, is listed as an 84.66% drop). They are kept as published and were not checked against county records.
Gaps in the public money records as of the date checked.