Duchesne County approves year-end budget increases, transfers and certifies 2025 budget

Duchesne County commissioners adopted several year-end finance measures on Dec. 23, including a budget increase resolution, intra-budget transfers and certification of the 2025 budget.

Court Auditor/Finance staff (Shalise Jessen) presented Resolution 24-06 to increase department budgets that had overrun. She said Fund 10 departments required $645,978 in additional appropriations; year-to-date expenditures were $32,136,598 against an original appropriation of $30,815,377. Staff also reported revenues of $37,891,938 year-to-date, but explained a planned $9,000,000 transfer into Fund 41 means the apparent surplus is partially committed and net available balances differ from headline figures.

The commission then approved Resolution 24-07, which moves funds within the budget to cover overspent departments (transfers described in the meeting as $6,455,978 in the transcript). Commissioners asked clarifying questions about funds (library, solid waste, sheriff’s dedicated fund and county fair) before approving the transfers.

Finally, the commission certified the 2025 budget under Resolution 24-08 after confirming a Dec. 16 public hearing; that vote also passed unanimously. The board also approved vouchers to allow end-of-year check runs and ratified a letter supporting a VEAP grant.

Staff said paperwork will proceed to the clerk-auditor and that some transfers will go into savings as part of year-end accounting.