Davis County adopts budget amendment, controller outlines three-step plan to close $12 million shortfall

Davis County commissioners adopted a resolution amending the 2026 capital and operating budgets after County Controller Scott Park described a three-step plan aimed at closing a $12,000,000 budgetary shortfall.

"We started off this year with a, a big deficit, a $12,000,000 budgetary deficit," Park told the commission during a public hearing. He said the county cut that deficit in half through a truth-in-taxation process that raised roughly $6,000,000 but remained about $6,000,000 short.

Park said the controller's office and department heads identified additional savings and that the first step being presented reduces the general fund operating deficit by about $1,900,000. "We went through with each department, we went through their budgets line by line...we asked for a 3% and a 5% scenario," Park said, adding that several departments offered 5%–6% cuts.

The controller outlined the three steps: departmental budget reductions implemented now, an early-retirement buyout option being developed with HR, and final adjustments through the 2027 budget process. Park also described a second page of changes that roll over previously appropriated but unspent 2025 project funds into 2026 so departments can finish projects; he emphasized these rollovers "do not represent new ongoing expenditures."

The public hearing drew no speakers. Commissioner Lorraine Kamalu moved to close the hearing and approve the amendment; the motion was seconded and carried on a voice vote. The commission recorded adoption of Resolution 2026-8 to amend the 2026 capital and operating budgets.

Why it matters: the action begins formalizing cuts and accounting moves the county says are necessary to produce a balanced budget by the end of the year and to shape the 2027 budget. The measures described include near-term operating cuts, an anticipated voluntary early-retirement option to reduce staffing costs, and the use of previously appropriated project funds to avoid creating new recurring commitments.

What’s next: Park said further work with departments and HR will continue and additional adjustments will be finalized as part of the 2027 budget process. The commission did not record any opposing votes during the voice approval.

Source: presentation and hearing comments by Scott Park, County Controller. For procedural details commissioners adopted "Resolution 2026-8" to amend the 2026 capital and operating budgets.