H.F. 2514 Section 1. Section 331.212, subsection 2, Code 2024, is 1 amended by adding the following new paragraph: 2 NEW PARAGRAPH . i. Setting the compensation schedule of 3 elected county officers. 4 Sec. 2. Section 331.321, subsection 1, paragraph l, Code 5 2024, is amended by striking the paragraph. 6 Sec. 3. Section 331.322, subsection 6, Code 2024, is amended 7 to read as follows: 8 6. Review Annually prepare and review the final 9 compensation schedule of the county compensation board and 10 determine the final compensation schedule in accordance with 11 section 331.907 . 12 Sec. 4. Section 331.322, subsection 7, Code 2024, is amended 13 by striking the subsection. 14 Sec. 5. Section 331.323, subsection 1, paragraph e, Code 15 2024, is amended to read as follows: 16 e. When If the duties of an officer or employee are assigned 17 to one or more elected officers, the board shall set the an 18 initial salary for each elected officer . Thereafter, the 19 salary and, thereafter, shall be determined determine the 20 salary as provided in section 331.907 . 21 Sec. 6. Section 331.907, subsections 1, 2, 3, and 4, Code 22 2024, are amended to read as follows: 23 1. The annual compensation of the auditor, treasurer, 24 recorder, sheriff, county attorney, and supervisors shall 25 be determined as provided in this section . The county 26 compensation board annually shall review the compensation 27 paid to comparable officers in other counties of this state, 28 other states, private enterprise, and the federal government. 29 In setting the salary of the county sheriff, the county 30 compensation board shall set the sheriff’s salary so that it 31 is comparable to salaries paid to professional law enforcement 32 administrators and command officers of the state patrol , and 33 the division of criminal investigation of the department of 34 public safety, and to city police chiefs employed by cities of 35 -1- LSB 5904HV (3) 90 lh/js 1/ 4

H.F. 2514 similar population to the population of the county. The county 1 compensation board shall prepare a compensation schedule for 2 the elective elected county officers for the succeeding fiscal 3 year with an annual salary increase not to exceed the consumer 4 price index . A recommended compensation schedule requires a 5 majority vote of the membership of the county compensation 6 board. The board may increase the annual salary of an elected 7 county officer by resolution and budgetary procedures set forth 8 in section 331.434, but a salary increased by resolution shall 9 not take effect until the first fiscal year following the next 10 regular election for which the affected position was on the 11 ballot. For purposes of determining a salary increase under 12 this subsection, the board shall initially use the salary of a 13 position as of the effective date of this Act. 14 2. At the public hearing held on the county budget as 15 provided in section 331.434 , the county compensation board 16 shall submit its recommended compensation schedule for the 17 next fiscal year to the board of supervisors for inclusion 18 in the county budget. The board of supervisors shall review 19 the recommended compensation schedule for the elected county 20 officers and determine the final compensation schedule which 21 shall not exceed the compensation schedule recommended by 22 the county compensation board. In determining the final 23 compensation schedule if the board of supervisors wishes to 24 reduce the amount of the recommended compensation schedule, 25 the amount of salary increase proposed for each elected 26 county officer, except as provided in subsection 3 , shall be 27 reduced an equal percentage. A copy of the final compensation 28 schedule shall be filed with the county budget at the office 29 of the director of the department of management. The final 30 compensation schedule takes effect on July 1 following its 31 adoption by the board of supervisors . 32 3. The board of supervisors may adopt a decrease in 33 compensation paid to supervisors irrespective of the county 34 compensation board’s recommended compensation schedule or other 35 -2- LSB 5904HV (3) 90 lh/js 2/ 4

H.F. 2514 approved changes in compensation paid to other elected county 1 officers. A decrease in compensation paid to supervisors shall 2 be adopted by the board of supervisors no less than thirty days 3 before the county budget is certified under section 24.17 . 4 4. The elected county officers are also entitled to receive 5 their actual and necessary expenses incurred in performance 6 of official duties of their respective offices. The board 7 of supervisors may authorize the reimbursement of expenses 8 related to an educational course, seminar, or school which that 9 is attended by a county officer after the county officer is 10 elected, but prior to the county officer taking office. 11 Sec. 7. Section 331.907, Code 2024, is amended by adding the 12 following new subsection: 13 NEW SUBSECTION . 6. The board shall not adopt a salary 14 increase for the auditor, treasurer, recorder, county attorney, 15 or supervisors unless the board provides county employees with 16 an annual cost-of-living pay adjustment. 17 Sec. 8. REPEAL. Section 331.905, Code 2024, is repealed. 18 EXPLANATION 19 The inclusion of this explanation does not constitute agreement with 20 the explanation’s substance by the members of the general assembly. 21 This bill eliminates county compensation boards. The bill 22 grants county boards of supervisors the responsibility of 23 annually preparing and reviewing the compensation schedule 24 for certain elected county officers. Under current law, a 25 county compensation board annually prepares a recommended 26 compensation schedule for certain elected county officers for a 27 succeeding fiscal year subject to adoption by the county board 28 of supervisors. 29 The bill requires the county board of supervisors to prepare 30 a compensation schedule for the elected county officers for the 31 succeeding fiscal year with a salary increase not to exceed 32 the consumer price index. The bill permits the county board 33 of supervisors to increase elected county officer salaries by 34 resolution and budgetary procedures, but the salary increase 35 -3- LSB 5904HV (3) 90 lh/js 3/ 4

H.F. 2514 shall not go into effect until the next regular election for 1 which the affected position was on the ballot. For purposes 2 of determining salary increases, the bill requires the county 3 board of supervisors to initially use the salary of a position 4 as of the effective date of the bill. 5 The bill prohibits the county board of supervisors from 6 adopting a salary increase for the auditor, treasurer, 7 recorder, county attorney, or supervisors unless the county 8 board of supervisors provides county employees with an annual 9 cost-of-living pay adjustment. 10 -4- LSB 5904HV (3) 90 lh/js 4/ 4