Snyderville Basin Cemetery District trustees set timetable for tentative budget, form budget subcommittee and discuss staffing

Trustees of the Snyderville Basin Cemetery District reviewed state statutory requirements for preparing and publishing a tentative budget, formed a budget subcommittee to prepare a tentative budget by the fall, and discussed hiring administrative and finance contractors.

Why it matters: State law sets deadlines and notice requirements that determine when the district must publish a tentative budget, hold a public hearing and adopt a final budget. The district’s timeline and hiring decisions will affect next year’s spending plans and how the district meets audit and reporting obligations.

State law and notice requirements discussed: Legal counsel (or staff presenting statutory guidance) cited Utah code sections related to special‑district budgeting, including 17B‑1‑607 through 610. The presentation said the budget officer must prepare a tentative budget in the format prescribed by the state auditor and file it with the board in time for the board’s first regular meeting in November (or, in practice, for consideration and tentative adoption at the October meeting and publication before a November meeting). The board was told the tentative budget must be made available to the public at least seven days before final adoption and published as a Class A notice under Utah Code 63G‑3‑102 (a Class A notice includes posting on the district website, the statewide public notice website and conspicuously within the district).

Board actions and timing: The trustees agreed to create a budget subcommittee and directed it to provide a status report at the October meeting, with the intent of having a tentative budget prepared and ready for the November meeting. Speakers emphasized that a public hearing on the tentative budget must be separately noticed and that state law restricts having other business on the agenda for a budget public hearing.

Staffing and finance roles: Trustees discussed contracting for an administrative assistant (as an independent contractor), a bookkeeper, and engaging a CPA for compliance and potential audit work. They noted that bookkeeping and administrative duties could possibly be combined in a contractor role, but a CPA would likely be needed for audit or compliance filings. The board said it does not plan to hire payroll or retirement services (W‑2 vs. 1099 contractor model discussed) and that a CPA can advise on reporting cadence (quarterly, semiannual or annual). No hiring decisions were finalized; trustees directed staff to prepare solicitations for those contractor roles similar to the procurement process discussed for the business‑plan consultant.

Next steps: The board set an October 1 date for open‑meetings training, asked staff to circulate the statutory sections (17B‑1‑607 through 610 and 63G‑3‑102), and created a budget subcommittee to prepare materials for the October meeting so the board can tentatively adopt or otherwise act before the November meeting.

Ending: Trustees instructed staff to circulate the cited code sections and to place the tentative budget and related staffing solicitations on the October agenda for further action.