Budget staff explained the county's approach to miscellaneous grants (fund 25) and designated funds (fund 27), emphasizing that restricted funds are typically budgeted conservatively (often at $0) until awards or donations are certain.

Staff said two active grant account categories were shown for miscellaneous grants and that it is common to budget $0 for anticipated federal or state grant lines until the county has award confirmation. Staff described a federal Homeland Security–related grant category referenced in the packet as "WMD" grants (weapons-of-mass-destruction funding administered through emergency management/Homeland Security channels) and said those grants are often administered by the county emergency manager who seeks awards as opportunities arise.

Staff also outlined designated funds that track donations and specifically described opioid-settlement disbursements recorded in designated funds: $56,000 disbursed this year, $68,000 last year and an estimated $38,000 based on an estimate provided by the Utah Association of Counties. Staff said these funds are administered as pass-throughs and that budgets are amended as actual donation revenue and planned disbursements are identified.

The board asked for follow-up to ensure the tentative budget attachments reflect on-the-record comments made by the Budget Advisory Board; staff said they will include those comments and update figures when awards or donations are confirmed.

No formal action was recorded on these funds during the meeting.