Utah County delays final 2024 budget vote after auditors project about $10.6M use of reserves

The Utah County Board of Commissioners on Dec. 6 delayed final action on the 2024 budget after the auditor's office presented revised revenue and expense projections showing slower growth and a notable use of fund balance.

Jeremy Walker, director of financial services, told the commission the proposed general fund budget shows a 5% increase in expenditures and that sales-tax revenue is projected to grow about 2% next year, below recent historical averages. "There's a 5% increase to overall expenditure," Walker said in the presentation, and he warned that "that 2024 is going to be a rainy year" because the county will need to draw down reserves to balance operations.

Why it matters: Walker said those assumptions translate to a material use of fund balance in 2024; the proposed package reduces the county's projected use of reserves from earlier drafts but still shows an estimated use of fund balance in the range of $10 million. Board members said the scale of the reduction will affect decisions on hiring, contracts and one-time purchases across the county.

What commissioners debated: The meeting moved from an auditor briefing into detailed line-by-line deliberations led by Budget Manager Rudy Livingston and County Administrator…