Duchesne County Commission approves tentative 2026 budget, opens 2025 adjustment after revenue surprise and judgment

The Duchesne County Commission voted unanimously Dec. 8 to forward a tentative $35.37 million county general fund budget for final resolution and to approve the library’s Fund 22 budget of $1,135,574.

Latanovic, a county staff member presenting revenue figures, said the county’s receipts exceeded projections by $5,512,500 and that projected property taxes for 2025 have not yet been fully received. "I am pleased to announce that the revenue exceeded what we projected. Currently, we've received $5,512,500 over what we budgeted for the revenue," Latanovic said, and added the excess revenue is being accounted alongside an outstanding judgment that affected expenditures.

The presentation explained that, after subtracting the judgment-related overage, the county must open the 2025 budget to add $4,692,255 to Fund 10 to cover expenditures tied to that judgment. An unnamed commissioner summarized the situation this way: "It was a $14,000,000 judgment we had to pay and that has been satisfied," and said the board felt the county had been mistreated by the judgment.

For the 2026 fiscal year, Latanovic outlined fund-by-fund estimates: Fund 10 expenditures of about $35,368,159; Fund 11 (state/dedicated funds) $4,150,351; Fund 23 (intergovernmental/fair livestock) $640,000; Fund 24 (administrative portion of solid waste) $955,000; Fund 25 (pass-through for the villa) $7,200,000; Fund 26 (sheriff dedicated funds) $60,500; Fund 27 (economic development) $443,815; Fund 31 (county fair) $408,650; Fund 34 (municipal building authority) $674,669; Fund 41 (capital projects) roughly $12.5 million; Fund 72 (Children’s Justice Center grant) $300,000; and Fund 74 (grants) $5,816,225. Latanovic said those expenditure estimates are offset by projected revenue from taxes, licenses, permits and oil royalties.

Commissioners also reviewed and discussed the Wasatch Drainage landfill administrative budget (Fund 24). A Wasatch board member and staff (identified in the meeting as Al and Amanda) said equipment-lease costs were reduced because the board owns its equipment, while the administrative fee charged to Duchesne County and line items for insurance, legal and audits increased. Commissioners questioned and clarified salary and wage line items for the landfill’s administrative fund.

The public comment period drew no speakers in the room or on Zoom. With no public remarks, commissioners moved to formal actions. Commissioner Killian moved to approve the tentative general fund budget and Commissioner Jack seconded; the motion passed with aye votes recorded as unanimous. A subsequent motion to approve the library budget (Fund 22) for $1,135,574 was made and seconded and also passed unanimously.

Commissioners discussed scheduling the final resolution vote before the start of the new year; staff agreed to prepare and circulate a resolution and calendar invite for a late-December meeting to finalize the budget.

Votes at a glance: the commission approved forwarding the tentative 2026 general fund budget to resolution (motion by Commissioner Killian, seconded by Commissioner Jack; outcome: approved unanimously), approved the library budget for Fund 22 ($1,135,574) (motion by a commissioner listed in the record as "commission check," seconded; outcome: approved unanimously), and approved adjournment (outcome: carried).

The commission closed the public hearing after approving the tentative budgets and setting a follow-up date to adopt the final resolution.