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Daggett County moves to amend 2025 budget to cover centrally assessed judgment
Summary
Commission discussed and moved to adopt Resolution 25-27 to transfer $100,000 from the general fund to fund 33 to cover a centrally assessed appeal and judgment; staff to provide corrected document for signature. Vote count not recorded in provided transcript.
Daggett County commissioners discussed a midyear budget amendment on Dec. 19, 2025, proposing a $100,000 transfer from the county general fund to fund 33 to cover a centrally assessed appeal and judgment related to a pipeline company referenced as Midwest/Mid America.
Unidentified Speaker 2 introduced Resolution 25-27, explaining the adjustment is needed to account for a judgment and related centrally assessed appeals. Commissioners asked how the transfer affects fund balances and whether parts of the assessment might be refunded by other taxing entities. Staff clarified the reduction showed in revenue and that the amount represents the county’s portion of the judgment.
Discussion focused on accounting and auditor defensibility. Unidentified Speaker 3 advised documenting work time and other backup to justify allocations to the RDA and county funds; several commissioners said it would be preferable to adopt improved documentation practices going forward (into 2026) rather than retroactively adjust 2025 practices. Unidentified Speaker 2 asked staff to provide a corrected ordinance document reflecting the $100,000 amendment for signatures.
A motion to adopt Resolution 25-27 with the amendment was made by Unidentified Speaker 2. The transcript indicates the commission instructed staff to prepare a corrected version for signature; an explicit roll-call vote or tally for the resolution is not recorded in the provided excerpt.
Next steps: staff will circulate a clean, amended resolution for signature and the commission scheduled additional review of documentation practices in early 2026 to ensure auditor compliance.
