Overview
Oskaloosa, the county seat of Jefferson County, adopted a 2025 budget with total authority of $3,698,265 and certified ad valorem taxes of $521,176. The General Fund dominates at $1,194,726 of authority, but the single largest line is Capital Improvements at $1,342,244 — larger than the entire General Fund. Water ($416,411) and Sewer ($381,582) utilities follow, with a Library levy of 3.022 mills on an $11,700,477 assessed valuation.
Source: City of Oskaloosa adopted budget 2025 (state filing, PDF).
At a glance
Funds & figures
Budget authority by fund (adopted 2025, certificate page):
| Fund / item | Amount |
|---|---|
| General | $1,194,726 |
| Capital Improvements | $1,342,244 |
| Water Utility | $416,411 |
| Sewer Utility | $381,582 |
| Special Highway | $153,154 |
| Equipment Reserve | $131,456 |
| Library | $40,409 |
| Special Recreation | $29,925 |
| Debt Service | $8,358 |
| Total budget authority | $3,698,265 |
General Fund detail (proposed 2025): January 1 unencumbered cash $380,424 plus receipts other than ad valorem $346,634 gives resources available of $727,058. Certified ad valorem tax: General $485,814 and Library $35,362, totaling $521,176. General Fund expenditures: General Government $715,926; Law Enforcement $171,800; Parks & Recreation $155,000; Streets $142,000; transfer to Equipment Reserve $10,000 — summing exactly to the $1,194,726 authority. Receipts other than ad valorem sum-check: motor vehicle $36,123 + recreational vehicle $616 + 16/20M $173 + commercial vehicle $4,482 + watercraft $240 + local sales tax $100,000 + franchise tax $105,000 + licenses $5,000 + fines & fees $5,000 + charges for services $30,000 + transfer from Sewer $20,000 + interest on idle funds $40,000 = $346,634. Proposed 2025 transfers total $75,000 (Sewer to Sewer Improvements $20,000; Sewer to Equipment Reserve $15,000; General to Equipment Reserve $10,000; Water to Equipment Reserve $10,000; Sewer to General $20,000). Library grant worksheet: 2025 ad valorem $35,362, assessed valuation $11,700,477, levy rate 3.022.
Source: City of Oskaloosa adopted budget 2025, certificate and fund pages.
Sources & notes
- Only source used: City of Oskaloosa adopted budget 2025, state filing. Read the budget (PDF).
- Sum checks: the nine fund authorities sum to $3,698,265; General Fund expenditure detail ($715,926 + $171,800 + $155,000 + $142,000 + $10,000) equals $1,194,726; General Fund receipts other than ad valorem sum to $346,634; General + Library ad valorem ($485,814 + $35,362) equals $521,176; proposed transfers sum to $75,000. All were verified by addition.
- What is not claimed: the budget's statement of indebtedness is partly illegible in the scan, so no total-indebtedness figure is reported here. The resources-available figure ($727,058) plus the certified General levy ($485,814) exceeds the General Fund authority by $18,146; that gap is the levy computation's delinquent-compensation allowance, not an error in either printed figure, and this page reports both figures as printed rather than forcing a walk.
- City palette: no verified City of Oskaloosa palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.