Budget committee reviews late-year adjustments, schedules truth-in-taxation hearing

The Davis County Budget Committee reviewed a series of late-year adjustments to the county’s 2025 operating and capital budgets and set the schedule for required public hearings.

Unidentified Speaker 1 told commissioners the largest single request was a $260,000 supplemental to cover higher-than-expected dental insurance claims, and that county reserves remain robust. "We're just asking for permission to spend another $260,000 just to keep up with those claims," the speaker said. The speaker added the dental fund balance remains well above a six-month reserve and staff have intentionally kept the dental rate low to draw down the fund toward a more sustainable level.

The committee also heard that utilities are trending above budget. The staff-projected shortfall of $285,000 covers water, gas and electricity across county funds; the projection includes a 20% contingency to guard against underestimation, the presenter said. Commissioners asked whether projections were based on prior-year usage or updated rates; staff said they will refine allocation methods for next year's budgeting cycle and prefer modest over-projection to avoid late-year requests.

Two incoming grants were reviewed as revenue- and expense-neutral: a Code Blue award and a Community Development Block Grant (CDBG) award. Both increase revenue and expenditure lines equally, so they do not draw on general fund balance. Commissioners asked about Code Blue reimbursement practices and whether building improvements for Code Blue operations (for example, locks or cameras at a shelter-owned building) would be paid from departmental funds or reimbursed by grant mechanisms; staff said they will follow up with county clerk Brian McKenzie to clarify which set-aside or reimbursement will be used.

Staff presented several interfund transfers and accounting changes: a transfer from the inmate benefit fund to the sheriff’s fund to purchase mattresses, closure and consolidation of an obsolete bond fund and a paramedic fund into the general fund (delinquent property tax receipts will roll into general fund), and fleet accounting reclassifications so passenger vehicles remain in fleet accounting while heavy equipment returns to department budgets. The presenter emphasized these are bookkeeping or policy-driven changes and do not add new net spending.

Commissioners set a 6 p.m. public hearing on Dec. 2 for truth-in-taxation and the 2026 operating and capital budgets. Because state law requires a separate hearing on employee and elected-official compensation, the committee scheduled that hearing for the regular Dec. 9 10 a.m. commission meeting. The presenter said if commissioners choose to adopt a tax-resolution on Dec. 2, the final budget adoption could still take place Dec. 9 to accommodate last-minute adjustments.

Other personnel and line-item issues discussed included administrative payroll allocation changes (charging employees to a single department with later journal allocations), approval of a reentry specialist funded from the inmate benefit fund, a $3,600 training request for public defenders, and a question about a previously budgeted $100,000 for legal appeals; commissioners favored monitoring actual appeal spending rather than holding a large placeholder amount.

The committee did not record final votes on the budget adjustments themselves in the transcript of this meeting; the minutes for the session on Oct. 27 were approved at the start of the meeting.